City Council Packet 2011 10-11-11 ,LSD w a
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_ United City of Yorkville
800 Game Farm Road
EST. _._._.., 1�3s Yorkville Illinois 60560
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Fax: 630-553-7575
AGENDA
CITY COUNCIL MEETING
CITY COUNCIL CHAMBERS
7:00 p.m.
Tuesday, October 11, 2011
Call to Order:
Pledge of Allegiance:
Roll Call by Clerk: WARD I WARD II WARD III WARD IV
George Gilson,Jr. Jackie Milschewski Marty Munns Rose Ann Spears
Carlo Colosimo Larry Kot Chris Funkhouser Diane Teeling
Establishment of Quorum:
Amendments to Agenda:
Presentations:
1. Comprehensive Annual Financial Report for Fiscal Year End 2011
Public Hearings:
Citizen Comments:
Consent Agenda:
1. CC 2011-113 Bills for Payment- $389,014.26
2. EDC 2011-39 BKFD Intergovernmental Agreement Amendment
a. Ordinance Approving an Amendment to the Intergovernmental Agreement Between
the United City of Yorkville and the Bristol-Kendall Fire Protection District—authorize Mayor and
City Clerk to execute
b. Ordinance Amending the Fire Code Providing for Operational Permits and False Alarm Fees—
authorize Mayor and City Clerk to execute
3. PS 2011-30 Request to Dispose of Vehicles—authorize Police Department to dispose of 13 inoperable
department and seized vehicles
4. PS 2011-31 Resolution Authorizing a Fireworks Display—authorize Mayor and City Clerk to execute
Minutes for Approval:
1. CC 2011-114 Minutes of the City Council—September 13, 2011
2. CC 2011-115 Minutes of the City Council—September 27, 2011
3. CC 2011-116 Minutes of the Special City Council— September 27, 2011
City Council Meeting Agenda
October 11, 2011
Page 2
Mayor's Report:
1. CC 2011-110 KenCom Agreement
Public Works Committee Report:
Economic Development Committee Report:
Public Safety Committee Report:
1. PS 2011-29 Ordinance Prohibiting the Sale, Possession, or use of Synthetic Cannabis and Other
Synthetic Alternative Drugs
Administration Committee Report:
1. CC 2011-104 Ordinance Authorizing and Providing for the Issue of$11,140,000 General Obligation
Refunding Bonds (Alternate Revenue Source), Series 2011
Park Board:
Plan Commission:
Zoning Board of Appeals:
City Council Report:
City Clerk's Report:
City Treasurer's Report:
Community and Liaison Report:
Staff Report:
Additional Business:
Executive Session:
1. For collective negotiating matters between the public body and its employees or their representatives, or
deliberations concerning salary schedules for one or more classes of employees.
2. The purchase or lease of real property for use of the public body.
3. For litigation, when an action against, affecting, or on behalf of the particular public body has been filed
and is pending before a court or administrative tribunal, or when the public body finds that an action is
probable or imminent, in which case the basis for the finding shall be recorded and entered into the
minutes of the closed meeting.
Adjournment:
City Council Meeting Agenda
October 11, 2011
Page 3
COMMITTEES, MEMBERS AND RESPONSIBILITIES
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PUBLIC WORKS: October 18, 2011 -6:_30_p.m.- City Hall Conference Room,
-------------------- ----------- __y -------------------------------------------------------------
Committee Departments Liaisons
Chairman: Alderman Gilson Public Works Park Board
Committee: Alderman Teeling Engineering YBSD
Committee: Alderman Kot Parks and Recreation
Committee: Alderman Milsehewski
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!ECONOMIC DEVELOPMENT: November 1, 2011 -6:30 i
i _p.m.-City Hall Conference Room!
------------------------------------------------------------------------------------------------ ---- --- - wz------=z------------- ------------ ---------------
Committee Departments Liaisons
Chairman: Alderman Munns Community Development Plan Commission
Committee: Alderman Funkhouser Building Safety and Zoning Yorkville Econ. Dev. Corp.
Committee: Alderman Milschewski Kendall Co. Plan Commission
Committee: Alderman Teeling
F-----------------------------------------------------------------------------------------------------------------------------------------------------------------------I
PUBLIC SAFETY: November 3, 2011 -6:30 p.m.- City Hall Conference Room!
---------------------------------------------- -------------- ---------------------------------------------------------------
Committee Departments Liaisons
Chairman: Alderman Colosimo Police Human Resource Comm.
Committee: Alderman Spears School District
Committee: Alderman Kot
Committee: Alderman Funkhouser
F
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ADMINISTRATION: October 20, 2011 -6:30 p.m-City Hall Conference Room;l
Committee D ep a r tments -
------
Li-aiso-ns--------------------------------------------
Chairman: Alderman Spears Finance Library
Committee: Alderman Gilson Administration
Committee: Alderman Colosimo
Committee: Alderman Munns
UNITED CITY OF YORKVILLE
WORKSHEET
CITY COUNCIL
Tuesday, October 11, 2011
7:00 PM
CITY COUNCIL CHAMBERS
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AMENDMENTS TO AGENDA:
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PRESENTATIONS:
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1. Comprehensive Annual Financial Report for Fiscal Year End 2011
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CITIZEN COMMENTS:
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CONSENT AGENDA:
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1. CC 2011-113 Bills for Payment- $389,014.26
❑ Approved: Y N ❑ Subject to
❑ Removed
❑ Notes
-----------------------------------------------------------------------------------------------------------------------------------------
2. EDC 2011-39 BKFD Intergovernmental Agreement Amendment
a. Ordinance Approving an Amendment to the Intergovernmental Agreement Between the United City of
Yorkville and the Bristol-Kendall Fire Protection District
❑ Approved: Y N ❑ Subject to
❑ Removed
b. Ordinance Amending the Fire Code Providing for Operational Permits and False Alarm Fees
❑ Approved: Y N ❑ Subject to
❑ Removed
❑ Notes
-----------------------------------------------------------------------------------------------------------------------------------------
3. PS 2011-30 Request to Dispose of Vehicles
❑ Approved: Y N ❑ Subject to
❑ Removed
❑ Notes
-----------------------------------------------------------------------------------------------------------------------------------------
4. PS 2011-31 Resolution Authorizing a Fireworks Display
❑ Approved: Y N ❑ Subject to
❑ Removed
❑ Notes
-----------------------------------------------------------------------------------------------------------------------------------------
MINUTES FOR APPROVAL:
-----------------------------------------------------------------------------------------------------------------------------------------
1. CC 2011-114 Minutes of the City Council— September 13, 2011
❑ Approved: Y N ❑ Subject to
❑ Removed
❑ Notes
-----------------------------------------------------------------------------------------------------------------------------------------
2. CC 2011-115 Minutes of the City Council— September 27, 2011
❑ Approved: Y N ❑ Subject to
❑ Removed
❑ Notes
-----------------------------------------------------------------------------------------------------------------------------------------
3. CC 2011-116 Minutes of the Special City Council—September 27, 2011
❑ Approved: Y N ❑ Subject to
❑ Removed
❑ Notes
-----------------------------------------------------------------------------------------------------------------------------------------
MAYOR'S REPORT:
-----------------------------------------------------------------------------------------------------------------------------------------
1. CC 2011-110 KenCom Agreement
❑ Approved: Y N ❑ Subject to
❑ Bring back to Committee/future meeting
❑ Informational Item
❑ Notes
-----------------------------------------------------------------------------------------------------------------------------------------
PUBLIC SAFETY COMMITTEE REPORT:
-----------------------------------------------------------------------------------------------------------------------------------------
1. PS 2011-29 Ordinance Prohibiting the Sale, Possession, or Use of Synthetic Cannabis and Other Synthetic
Alternative Drugs
❑ Approved: Y N ❑ Subject to
❑ Removed
❑ Bring back to Committee/future meeting
❑ Informational Item
❑ Notes
-----------------------------------------------------------------------------------------------------------------------------------------
ADMINISTRATION COMMITTEE REPORT:
-----------------------------------------------------------------------------------------------------------------------------------------
1. CC 2011-104 Ordinance Authorizing and Providing for the Issue of$11,140,000 General Obligation
Refunding Bonds (Alternate Revenue Source), Series 2011
❑ Approved: Y N ❑ Subject to
❑ Removed
❑ Bring back to Committee/future meeting
❑ Informational Item
❑ Notes
-----------------------------------------------------------------------------------------------------------------------------------------
REPORTS:
-----------------------------------------------------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------------------------------------------------
ADDITIONAL BUSINESS:
-----------------------------------------------------------------------------------------------------------------------------------------
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Agenda Item Summary Memo
Title: Comprehensive Annual Financial Report for Fiscal Year End 2011
Meeting and Date: City Council 10/11/11
Synopsis: 2011 Audit Report
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:
2011 COMPREHENSIVE
ANNUAL FINANCIAL REPORT
viii
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of
Kendall County
For The Fiscal Year Ended
April 30, 2011
United City of Yorkville
800 Game Farm Road
Yorkville, Illinois 60560
UNITED CITY OF YORKVILLE,ILLINOIS
COMPREHENSIVE ANNUAL
FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED
APRIL 30,2011
Prepared by Finance Department
Rob Fredrickson,Director of Finance
UNITED CITY OF YORKVILLE,ILLINIOS
Table of Contents
PAGE
INTRODUCTORY SECTION
Principal Officials i
Organization Chart ii
Letter of Transmittal iii-vii
FINANCIAL SECTION
INDEPENDENT AUDITOR'S REPORT 1
MANAGEMENT'S DISCUSSION AND ANALYSIS 2-12
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements
Statement of Net Assets 13-14
Statement of Activities 15-16
Fund Financial Statements
Balance Sheet-Governmental Funds 17
Reconciliation of Balance Sheet of Governmental Funds
to the Statement of Net Assets 18
Statement of Revenues,Expenditures,and Changes in
Fund Balances-Governmental Funds 19
Reconciliation of Statement of Revenues,Expenditures,and
Changes in Fund Balances of Governmental Funds to the
Statement of Activities 20
Statement of Revenues,Expenditures,and Changes
in Fund Balance-Budget and Actual-General Fund 21
Statement of Revenues,Expenditures,and Changes
in Fund Balance-Budget and Actual-Library Fund 22-24
Statement of Net Assets-Proprietary Funds 25-26
Statement of Revenues,Expenses,and Changes in
Fund Net Assets-Proprietary Funds 27
Statement of Cash Flows-Proprietary Funds 28
Statement of Fiduciary Net Assets 29
UNITED CITY OF YORKVILLE,ILLINIOS
Table of Contents
PAGE
FINANCIAL SECTION
BASIC FINANCIAL STATEMENTS(CONT.)
Statement of Changes in Fiduciary Net Assets 30
Notes to the Financial Statements 31-60
REQUIRED SUPPLEMENTARY INFORMATION
Schedules of Funding Progress and Employer Contributions
Illinois Municipal Retirement Fund 61
Police Pension Fund 62
COMBINING AND INDIVIDUAL STATEMENTS AND SCHEDULES
GOVERNMENTAL FUND TYPES
GENERAL FUND
Schedule of Revenues-Budget and Actual 63-64
Schedule of Expenditures-Budget and Actual 65-71
NONMAJOR GOVERNMENTAL FUNDS
Combining Balance Sheet-Nonmajor Governmental Funds 72
Combining Statement of Revenues,Expenditures,and
Changes in Fund Balances-Nonmajor Governmental Funds 73
NONMAJOR SPECIAL REVENUE FUNDS
Combining Balance Sheet 74-75
Combining Statement of Revenues,Expenditures,and
Changes in Fund Balances 76-77
Fox Hill Special Service Area Fund
Schedule of Revenues,Expenditures,and
Changes in Fund Balance-Budget and Actual 78
UNITED CITY OF YORKVILLE,ILLINIOS
Table of Contents
PAGE
FINANCIAL SECTION
COMBINING AND INDIVIDUAL STATEMENTS
AND SCHEDULES(CONT.)
GOVERNMENTAL FUND TYPES(CONT.)
SPECIAL REVENUE FUNDS(CONT.)
Sunflower Special Service Area Fund
Schedule of Revenues,Expenditures and
Changes in Fund Balance-Budget and Actual 79
Motor Fuel Tax Fund
Schedule of Revenues,Expenditures,and
Changes in Fund Balance-Budget and Actual 80
Land Cash Fund
Schedule of Revenues,Expenditures,and
Changes in Fund Balance-Budget and Actual 81
Park and Recreation Fund
Schedule of Revenues,Expenditures,and
Changes in Fund Balance-Budget and Actual 82-84
Fox Industrial TIF Fund
Schedule of Revenues,Expenditures,and
Changes in Fund Balance-Budget and Actual 85
Countryside TIF Fund
Schedule of Revenues,Expenditures,and
Changes in Fund Balance-Budget and Actual 86
Downtown TIE Fund
Schedule of Revenues,Expenditures,and
Changes in Fund Balance-Budget and Actual 87
UNITED CITY OF YORKVILLE,ILLINIOS
Table of Contents
PAGE
FINANCIAL SECTION
COMBINING AND INDIVIDUAL STATEMENTS
AND SCHEDULES(CONT.)
GOVERNMENTAL FUND TYPES(CONT.)
NONMAJOR DEBT SERVICE FUND
Debt Service Fund
Schedule of Revenues,Expenditures,and
Changes in Fund Balance-Budget and Actual 88
NONMAJOR CAPITAL PROJECTS FUNDS
Combining Balance Sheet 89-90
Combining Statement of Revenues,Expenditures,and
Changes in Fund Balances 91-92
Municipal Building Fund
Schedule of Revenues,Expenditures,and
Changes in Fund Balance-Budget and Actual 93
Police Capital Fund
Schedule of Revenues,Expenditures,and
Changes in Fund Balance-Budget and Actual 94
Public Works Capital Fund
Schedule of Revenues,Expenditures,and
Changes in Fund Balance-Budget and Actual 95
Parks and Recreation Capital Fund
Schedule of Revenues,Expenditures,and
Changes in Fund Balance-Budget and Actual 96
Citywide Capital Fund
Schedule of Revenues,Expenditures,and
Changes in Fund Balance-Budget and Actual 97
UNITED CITY OF YORKVILLE,ILLINIOS
Table of Contents
PAGE
FINANCIAL SECTION
COMBINING AND INDIVIDUAL STATEMENTS
AND SCHEDULES(CONT.)
PROPRIETARY FUND TYPES
ENTERPRISE FUNDS
Sewer Fund
Schedule of Revenues,Expenses,and
Changes in Net Assets-Budget and Actual 98
Water Fund
Schedule of Revenues,Expenses,and
Changes in Net Assets-Budget and Actual 99
Recreation Center Fund
Schedule of Revenues,Expenses,and
Changes in Net Assets-Budget and Actual 100
FIDUCIARY FUND TYPE
Agency Funds
Schedule of Changes in Assets and Liabilities 101
SUPPLEMENTAL INFORMATION
Fox Industrial TIF Fund
Long-Term Debt Requirements
Alternate Revenue Source Bonds 2002 102
Countryside TIF Fund
Long-Term Debt Requirements
Alternate Revenue Source Bonds 2005 103
Public Works Capital Fund—Adjustable Rate Note
Note—Betzwiser Development,LLC 104
UNITED CITY OF YORKVILLE,ILLINIOS
Table of Contents
PAGE
FINANCIAL SECTION
SUPPLEMENTAL INFORMATION(CONT.)
Debt Service Fund
Long-Term Debt Requirements
Total Debt Service Fund—Outstanding Debt—
Fiscal Years 2012-2023 105
Series 2004C Debt Certificates 106
Alternate Revenue Source Bonds 2005A 107
Library Fund
Long-Term Debt Requirements
Total Library Fund Service Fund—Outstanding Debt—
Fiscal Years 2012-2025 108
General Obligation Bonds 2005B 109
General Obligation Bonds 2006 110
Sewer Fund
Long-Term Debt Requirements
Total Sewer Fund Service Fund—Outstanding Debt—
Fiscal Years 2012-2023 111
Alternate Revenue Source Bond Series 2004B 112
Alternate Revenue Source Bond Series 2005D 113
Alternate Revenue Source Bond Series 2008 Refunding 114
Series 2003 Illinois Rural Bond Bank Debt Certificates 115
Series 2004A Debt Certificates 116
IEPA.Loan L17—013000 117
IEPA.Loan L17—115300 118
Water Fund
Long-Term Debt Requirements
Total Water Fund—Outstanding Debt—
Fiscal Years 2012-2023 119
Alternate Revenue Source Bond Series 2005C 120
Alternate Revenue Source Bond Series 2007A Refunding 121
Series 2002 Capital Appreciation Debt Certificates 122
Series 2003 Debt Certificates 123
Series 2006A Refunding Debt Certificates 124
Developer Commitment—Grande Reserve Court Order 125
UNITED CITY OF YORKVILLE,ILLINIOS
Table of Contents
PAGE
STATISTICAL SECTION(UNAUDITED)
Financial Trends
Net Assets by Component 126-127
Changes in Net Assets 128-131
Fund Balances of Governmental Funds 132-133
Changes in Fund Balances of Governmental Funds 134-135
Revenue Capacity
Assessed Value and Actual Value of Taxable Property 136-137
Property Tax Rates-Direct and Overlapping 138-139
Principal Property Taxpayers 140
Property Tax Levies and Collections 141
Estimate of Taxable Sales by Category 142-143
Direct and Overlapping Sales Tax Rates 144
Pledged Revenue Coverage—Governmental Activities 145
Pledged Revenue Coverage—Business-Type Activities 146
Debt Capacity
Ratio of Outstanding Debt by Type 147-148
Ratio of General Bonded Debt Outstanding 149
Direct and Overlapping Governmental Activities Debt 150
Schedule of Legal Debt Margin 151-152
Demographic and Economic Statistics
Demographic and Economic Statistics 153
Top Ten Principal Employers 154
Operating Information
Full-Time and Part-Time Employees by Function/Program 155-156
Operating Indicators by Program/Function 157-158
Capital Asset Statistics by Function/Program 159-160
Water Sold by Type of Customer 161-162
INTRODUCTORY SECTION
UNITED CITY OF YORKVILLE, ILLINOIS
Principal Officials
Fiscal Year Ended April 30, 2011
LEGISLATIVE
Mayor: Valerie Burd
Treasurer: William Powell
City Clerk: Jackie Milschewski
Ward 1: Wally Werderich,Alderman
Ward 1: George Gilson, Jr.,Alderman
Ward 2: Arden Joe Plocher,Alderman
Ward 2: Gary Golinski,Alderman
Ward 3: Marty Munns,Alderman
Ward 3: Robyn Sutcliff,Alderman
Ward 4: Rose Spears,Alderman
Ward 4: Diane Teeling,Alderman
ADMINISTRATIVE
City Administrator: Bart Olson
Director of Finance: Rob Fredrickson
Director of Public Works: Eric Dhuse
Chief of Police: Rich Hart
City Engineer: Joe Wywrot
Director of Community Development: Krysti Barksdale-Noble
Library Director: Michelle Pfister
i
UNITED CITY OF YORKVILLE,ILLINIOS
Organization Chart
Citizens
City Treasurer Mayor& City Clerk
City Council
City Attorney Chief of Police City Park Board Director of Parks Library Board Library Director [Deputy Clerk
Administrator & Recreation
Police Administration Parks Library
Department Department Department Department
Community
Development Recreation
Department
Department
Engineering
Department
IdFinance
Department
Public Works
Department
11
United City of Yorkville
County Seat of Kendall County
EST. 'a36 800 Game Farm Road
�` cn Yorkville Illinois 60560
o
;p Telephone: 630-553-4350
September 29, 2011
The Honorable Gary J. Golinski,Mayor
Members of the City Council
Citizens of Yorkville,Illinois
The Comprehensive Annual Financial Report (CAFR) of the UNITED CITY OF YORKVILLE,
ILLINOIS for the Fiscal Year ended April 30, 2011, is hereby submitted. The submittal of this report
complies with Illinois state law which requires that the City issue a report on its financial position and activity
presented in conformance with generally accepted accounting principles (GAAP) and audited in accordance
with generally accepted auditing standards (GARS) by an independent firm of certified public accountants.
For the year ended April 30, 2011, the licensed certified public accounting firm of Wolf& Company LLP,
has issued an unqualified ("clean") opinion on the United City of Yorkville financial statements. The
independent auditor's report can be found at the front of the financial section of this report.
Responsibility for both the accuracy of the data and the completeness and fairness of the presentation,
including all disclosures,rests with management. We believe the data,as presented,is accurate in all material
respects;that it is presented in a manner designed to fairly set forth the financial position of the United City of
Yorkville. The results of operations as measured by the financial activity of its various funds; and all
disclosures necessary to enable the reader to gain a reasonable understanding of the City's financial affairs
have been included.
This report includes all funds of the City(primary government),as well as its component units,the Yorkville
Public Library (blended) and Yorkville Police Pension Fund (blended). Component units are autonomous
entities for which the primary government is financially accountable.
Generally accepted accounting principles require that management provide a narrative introduction,overview
and analysis to accompany the basic financial statements in the form of Management's Discussion and
Analysis (MD&A). This transmittal letter is designed to complement the MD&A and should be read in
conjunction with it. The City's MD&A can be found immediately following the report of the independent
auditors.
Profile of the United City of Yorkville
Yorkville was first settled in 1833 and has been the county seat of Kendall County since 1859. The Village
of Yorkville was incorporated in 1874, with a population of approximately 500 people. At that time the
Village of Yorkville only encompassed land on the south side of the Fox River; another village, called
Bristol,was located directly across from Yorkville on the north side of the river. In 1957 the two villages
iii
merged, via referendum, to form the United City of Yorkville. The City, a non-home rule community as
defined by the Illinois Constitution, covers approximately 22 square miles with a 2010 census population of
16,921 residents. The City is located in central Kendall County, about 45 miles southwest of Chicago,
Illinois.
The City operates under a Mayor/Council form of government, as defined in Illinois state statutes. The
legislative authority of the City is vested in an eight-member council, each elected from their respective
wards to overlapping four year terms. The Mayor, City Treasurer and City Clerk are elected at large. The
Mayor appoints,with Council consent,a City Administrator to manage the day-to-day operations of the City.
The City provides a full range of municipal services with 73 full-time, and 82 part-time persons working
in public safety, public works, planning and zoning, parks and recreation, library services and general
administration. The City maintains approximately 60 miles of streets and over 250 acres of park and
green space. The City operates its own water distribution system with sewage treatment provided by the
Yorkville Bristol Sanitation District.
The Yorkville Public Library is operated under an appointed board, which is separate from the City
Council. Library Board positions are appointed by the Mayor and expire on a rotating basis. Library
operations are administered by the Library Board; however, the City is required by state statute to include
within its property tax levy and budget, the Library's requests. The Library does not have authority to
issue debt, and must do so through the City. Thus,the Library is a component unit of the City.
Accounting System and Budgetary Control
Management of the United City of Yorkville is responsible for establishing and maintaining an internal
control structure. The internal control structure is designed to ensure that the assets of the City are protected
from loss,theft or misuse and to ensure that adequate accounting data is compiled to allow for the preparation
of financial statements in conformity with generally accepted accounting principles. This structure is
designed to provide reasonable, but not absolute, assurance that these objectives are met. The concept of
reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be
derived;and(2)the valuation of costs and benefits requires estimates and judgments by management.
In addition, the United City of Yorkville maintains budgetary controls. The objective of these budgetary
controls is to ensure compliance with legal provisions embodied in the annual appropriated budget approved
by the City's governing body. Activities of the General Fund, special revenue funds, capital project funds,
debt service funds and enterprise funds are included in the annual appropriated budget. Project-length
financial plans are adopted for the capital projects funds. The level of budgetary control (that is, the level at
which expenditures cannot legally exceed the appropriated amount) is established at the departmental level
within the General Fund and at the fund level for all other budgeted funds.
Local Economy
Yorkville is home to several large manufacturers and retailers including Wrigley Manufacturing Co.,
Newlywed Foods, Jewel/Osco, Target, Kohl's, Dick's Sporting Goods and Menards. It is also home to
Raging Waves, Illinois largest water park. The City, along with the Yorkville Economic Development
Corporation(YEDC), a quasi-public private/public partnership partially funded by the City, continue to work
on attracting commercial and retail business to locate within the United City of Yorkville.
iv
Driven by the housing boom that occurred over the first decade of the new millennium,the City's population
has increased substantially over the last ten years, going from 6,189 residents in 2000 to 16,921 in 2010.
However, the global recession that began in December 2007 has continued to adversely affect the City's
economic condition in recent years. Particularly hard hit has been the local housing market, as indicated by
the high number of foreclosures within the City over the past year. The housing slowdown has also resulted
in significant declines in water and sewer connection fee revenues,which the City had pledged to cover debt
service associated with various public infrastructure expansions and improvements. As a result of this,in the
fall of 2010 City Council made the difficult decision to not abate several of these debt service payments,
which resulted in their addition to the property tax rolls.
Despite the economic challenges that occurred in fiscal year 2011, the City has experienced gains in certain
revenue streams which may indicate the beginnings of economic recovery. Most major tax categories posted
year-over-year gains. Sales tax was particularly robust, increasing by 5% over the previous year's amount.
License and permit fees have also increased slightly in the current fiscal year, which seems to suggest that
there is a fair amount of building and development taking place within the City despite the economic
slowdown. Management remains cautious, yet optimistic about the state of the aggregate economy. While
there are signs of recovery, there are other indicators such as a lagging housing market and high
unemployment,which suggest otherwise.
Long-Term Financial Planning
The City had been updating a five year capital plan on an annual basis as a means to identify future capital
expenditures. Beginning in the new fiscal year,management will develop a five year financial forecast for all
budgeted funds. This forecast will serve as the basis for indentifying not only future capital needs,but future
operational and personnel requirements as well. Revenue and expenditure trends will be evaluated and
prioritized based on the goals set forth by the City Council. It is the intent of management that this five year
financial forecast will serve as the foundation for each year's corresponding budget document.
Major Initiatives
The fiscal year ended April 30,2011 saw two major initiatives come to fruition,as identified below:
• Through the use of state grant proceeds,the City was able to acquire the old Kendall County jail and
a parking lot in the downtown area. The City plans on transforming the old jail into a"living history
museum"as well as enhancing access to the downtown area with increased parking space.
• The downtown whitewater park was opened, featuring a 1,200 foot series of artificial rapids. The
whitewater park was built in conjunction with the remediation of the Glenn D. Palmer dam, with
funding provided by the Illinois Department of Natural Resources. It is the only whitewater park
within six hours of the City and is expected to be a major draw for tourists and whitewater
enthusiasts alike.
All other major projects were postponed in fiscal year 2011 due to the economy and current year budget
concerns. However, looking forward into the next fiscal year, the City has several capital projects planned
including reconstruction of the River Road bridge and public infrastructure improvements relating to an
expansion of Illinois Route 47.
v
Relevant Financial Policies
In order to insure that the City continues to meet its immediate and long-term service goals, several financial
policies and procedures have been implemented by management. Some of the more prescient policies
include the following:
• Issue a Comprehensive Annual Financial Report (CAFR) within 180 days of the end of each fiscal
year that complies with generally accepted accounting principles.
• Monthly revenue, expenditure and cash balance reporting for all funds. In addition, periodic
financials are prepared for the General Gund with year ending projections of revenues and
expenditures. These financial reports ensure that the City Council is made aware of any variances
from the appropriated budget.
• An investment policy which invests public funds in a manner which protects principal, maximizes
return for a given level of risk,and meets the daily cash flow needs of the City.
• A capitalization policy which establishes the capitalization thresholds and estimated useful lives of
fixed assets.
• A purchasing policy to ensure that goods and services are obtained in a timely manner at the lowest
possible cost.
Pension Trust Funds and Post Employment Benefits
Two pension plans are established by State Statute,which cover City employees. The benefits and funding of
each plan are determined by state statute, and each plan provides retirement, disability and death benefits for
participants.
The Police Pension Fund is funded through an annual property tax levy, employee contributions and
investment earnings. The Illinois Municipal Retirement Fund(IMRF)pension plan covers civilian full-time
employees. Funding for IMRF is made through contributions from the employer (actuarially determined
annually by the IMRF) and employees of the City (established at 4.5% of total compensation). Employees
covered under both pension plans also contribute to Social Security (4.2% of salary capped annually) and
Medicare(1.45%of total compensation).
The notes to the financial statement provide more information pertaining to employee pensions.
The City also provides post-retirement health care benefits for retirees and their dependents. Since the City
does not contribute towards the cost of the retiree's health insurance, the City is reporting on the implicit
liability that is created when the retiree (by state statute) is charged the group rate for the insurance as
opposed to the true rate that would have been charged based on risk.
vi
Acknowledgments
The preparation of the comprehensive annual financial report would not have been possible without the
dedicated services of the City department heads and staff. The entire finance department staff is extended a
special appreciation for all of their assistance in the completion of the annual audit.
Additionally, we would like to acknowledge the Mayor and City Council for their leadership and support in
planning and conducting the financial operations of the City, which has made preparation of this report
possible.
Respectfully submitted,
Bart Olson Rob Fredrickson
City Administrator Director of Finance
vii
FINANCIAL SECTION
INDEPENDENT AUDITOR'S REPORT
Wolf Company LLP Nt✓
C ertif d Pith[c Accouniante A Wolf Financial Group Member
INDEPENDENT AUDITOR'S REPORT
To the Honorable Mayor
Members of the City Council
United City of Yorkville,Illinois
We have audited the accompanying financial statements of the governmental activities, business-type activities, each
major fund, budgetary comparison information for the General and Library Funds, and the aggregate remaining fund
information for United City of Yorkville, Illinois, as of and for the year ended April 30, 2011, which collectively
comprise the City's basic financial statements as listed in the table of contents. These basic financial statements are the
responsibility of the management of United City of Yorkville, Illinois. Our responsibility is to express opinions on
these basic financial statements based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States of America.
Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the basic
financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as evaluating the overall financial statement
presentation. We believe that our audit provides a reasonable basis for our opinions.
In our opinion,the financial statements referred to above present fairly,in all material respects,the respective financial
position of the governmental activities,the business-type activities,each major fund,and the aggregate remaining fund
information of the United City of Yorkville,Illinois,at April 30,2011,and the respective changes in financial position
and cash flows,where applicable,thereof, and the respective budgetary comparison of the General and Library Funds
for the year then ended,in conformity with accounting principles generally accepted in the United States of America.
Our audit was made for the purpose of forming opinions on the basic financial statements taken as a whole. The
accompanying information identified in the table of contents as combining and individual fund statements, schedules
and supplemental data is presented for purposes of additional analysis and is not a required part of the basic financial
statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial
statements and,in our opinion,is fairly stated in all material respects,in relation to the basic financial statements taken
as a whole.
The Management's Discussion and Analysis and the Required Supplementary Information, as listed in the table of
contents are not a required part of the basic financial statements but is supplementary information required by the
accounting principles generally accepted in the United States of America. We have applied certain limited procedures
which consisted principally of inquiries of management regarding the methods of measurement and presentation of the
supplementary information. However,we did not audit the information and express no opinion on it.
The introductory section and the statistical section listed in the table of contents were not audited by us and,
accordingly,we do not express an opinion thereon.
Oakbrook Terrace,Illinois
September 29,2011
1901 S.Meyers Road, Suite 500 + Oakbrook Terrace, Illinois 60181-5209
630.545.4500 main A 630.574.7$18 fun A www.wolfcpa.com
MANAGEMENT'S DISCUSSION AND ANALYSIS
UNITED CITY OF YORKVILLE,ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS
April 30, 2011
As management of the United City of Yorkville ("City"), we offer readers of the City's financial statements
this narrative overview and analysis of the financial activities of the City for the fiscal year ended April 30,
2011. Since the Management's Discussion and Analysis("MD&A")is designed to focus on the current year's
activities, resulting changes and currently known facts, it should be read in conjunction with the Letter of
Transmittal on pages iii through vii and the City's financial statements(beginning on page 13).
Financial Highlights
• The assets of the United City of Yorkville exceeded its liabilities at the close of the fiscal year by
$97,142,129(net assets). Of this amount, $2,736,585 is restricted for capital improvements, $863,443
is restricted for debt service, and$94,761,393 is invested in capital assets net of related debt, leaving a
negative unrestricted net asset balance of$1,219,242.
• The City's total net assets increased by$764,479 (1.0%) during the fiscal year ended April 30, 2011.
Governmental activities net assets increased by $766,745 and the business-type activities net assets
decreased by$2,266.
• As of the close of the current fiscal year, the United City of Yorkville's' governmental funds reported
combined ending fund balances of$3,294,146,an increase of$526,453 from the previous fiscal year.
• At the close of the current fiscal year, the City's General Fund reported an ending fund balance of
negative$271,900, an increase of$221,039 in comparison with the prior year.
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the City's basic financial statements.
The City's basic financial statements are comprised of three components: (1) government-wide financial
statements, (2) fund financial statements, and (3) notes to the financial statements. The governmental-wide
statements are divided between governmental activities and business-type activities, with the public library
presented as a blended component unit. The perspective of the fund financial statements presents financial
information for individual funds established by the City for specific purposes. They are categorized into three
distinct groups: governmental, proprietary and fiduciary. This report also contains other supplementary
information in addition to the basic financial statements.
Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the City's
finances, in a manner similar to a private-sector business. The Statement of Net Assets presents information
on all of the City's assets and liabilities,with the difference between the two reported as net assets. Over time
increases or decreases in net assets may serve as a useful indicator of whether the financial position of the City
is improving or deteriorating.
The Statement of Activities presents information showing how the City's net assets changed during the most
recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise to the
change occurs,regardless of the timing of related cash flows. Thus,revenues and expenses are reported in this
statement for some items that will only result in cash flows in fixture fiscal periods.
2
UNITED CITY OF YORKVILLE,ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS (CONT.)
April 30,2011
Both of the government-wide financial statements distinguish functions of the City that are principally
supported by taxes and intergovernmental revenues (governmental activities) from other functions that are
intended to recover all or a significant portion of their costs through user fees and charges (business-type
activities). The governmental activities of the City include general government (legislative, administration,
finance),public safety(police), community development,public works (street operations,health& sanitation),
and culture and recreation (parks & recreation). Property taxes, shared state taxes and local utility taxes
finance the majority of these services. Business-type activities reflect private sector type operations,where the
fee for service typically covers all or most of the cost of operations, including depreciation. The business-type
activities of the City include water, sewer and recreation center management.
The government-wide financial statements may be found on pages 13 through 16 of this report.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been
segregated for specific activities or objectives. The City uses fund accounting to ensure and demonstrate
compliance with finance-related legal requirements. All of the funds of the United City of Yorkville can be
divided into three categories: governmental funds,proprietary funds and fiduciary funds.
Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities
in the government-wide financial statements. However, unlike the government-wide financial statements,
governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as
well as on balances of spendable resources available at the end of the fiscal year. Because the focus of
governmental funds is narrower than that of the government-wide financial statements, it is useful to compare
the information presented for governmental funds with similar information presented for governmental
activities in the government-wide financial statements. By doing so, readers may better understand the long-
term impact of the City's near-term financing decisions. Both the Governmental Fund Balance Sheet and the
Governmental Fund Statement of Revenues, Expenditures and Changes in Fund Balances provide a
reconciliation to facilitate this comparison between governmental funds and governmental activities.
The City maintains sixteen individual governmental funds. Information is presented separately in the
Governmental Fund Balance Sheet and in the Governmental Fund Statement of Revenues, Expenditures and
Changes in Fund Balances for the General Fund and Library Fund, both of which are considered to be major
funds. Information from the City's other fourteen governmental funds are combined into a single column
presentation. Individual fund information for these nonmajor governmental funds is provided elsewhere in the
report.
The United City of Yorkville adopts an annual budget for both its General Fund and Library Fund. A
budgetary comparison statement has been provided for both funds to demonstrate compliance with this budget.
The basic governmental fund financial statements may be found on pages 17 through 24 of this report.
3
UNITED CITY OF YORKVILLE,ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS (CONT.)
April 30,2011
Proprietary Funds
The City maintains one type of proprietary fund (enterprise funds). Enterprise funds are used to report the
same functions presented as business-type activities in the government-wide financial statements. The City
uses enterprise funds to account for its water, sewer and recreation center operations. Proprietary funds
provide the same type of information as the government-wide financial statements, only in more detail. The
proprietary fund financial statements provide separate information for the Water Fund(major fund), the Sewer
Fund(major fund)and the Recreation Center Fund
The basic proprietary fund financial statements may be found on pages 25 through 28 of this report.
Fiduciary Funds
Fiduciary funds are used to account for resources held for the benefit of parties outside the City. Fiduciary
funds are not reflected in the government-wide financial statements because the resources of those funds are
not available to support the City's operations. The City maintains one fiduciary trust fund;the Police Pension
Fund and two agency funds; one for fees held for other governmental agencies and one for developer deposits.
The accounting used for fiduciary funds is similar to that used by proprietary funds.
The basic fiduciary fund financial statements may be found on pages 29 and 30 of this report.
Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the information provided in
the government-wide and fund financial statements. The notes to the financial statements may be found on
pages 31 through 60 of this report.
Other Information
In addition to the basic financial statements, this report also includes certain required supplementary
information related to budgetary information and the City's progress in funding its obligation to provide
pension benefits to its employees. Required nonmajor fund information can be found following the required
supplementary information. Required supplementary information may be found on pages 61 and 62 of this
report. The combing statements referred to earlier in connection with nonmajor governmental funds are
presented immediately following the required supplementary information on pensions. Combining and
individual fund statements and schedules may be found on pages 63 through 101 of this report.
4
UNITED CITY OF YORKVILLE,ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS (CONT.)
April 30,2011
GOVERNMENT-WIDE FINANCIAL ANALYSIS
Statement of Net Assets
The following chart reflects the condensed Statement of Net Assets(in millions):
Total
Governmental Business-Type Primary
Activities Activities Government
2011 2010 2011 2010 2011 2010
Assets:
Current Assets $ 9.4 $ 7.9 $ 4.9 $ 3.0 $ 14.3 $ 10.9
Capital and Other Assets 74.4 74.4 66.1 67.2 140.5 141.6
Total Assets 83.8 82.3 71.0 70.2 154.8 152.5
Liabilities:
Current Liabilities 5.9 4.6 2.3 0.4 8.3 5.0
Long-term Liabilities 16.9 17.4 32.6 33.7 49.4 51.1
Total Liabilities 22.8 22.0 34.9 34.1 57.7 56.1
Net Assets:
Invested in Capital Assets,Net 61.6 61.0 33.2 32.9 94.8 93.9
Restricted 3.3 3.4 0.3 0.2 3.6 3.6
Unrestricted (3.8) (4.1) 2.6 2.9 (1.2) (1.2)
Total Net Assets $ 61.1 $ 60.3 $ 36.1 $ 36.0 $ 97.2 $ 96.3
The largest portion of the United City of Yorkville's net assets, or 98%reflects its investment in capital assets
(e.g., land, infrastructure, buildings, machinery and equipment), less any related debt used to acquire or
construct those assets that is still outstanding. The United City of Yorkville uses its capital assets to provide
services to citizens; consequently,these assets are not available for future spending. Although the United City
of Yorkville's investment in its capital assets is reported net of related debt, it should be noted that the
resources needed to repay this debt must be provided from other sources, since the capital assets themselves
cannot be used to liquidate these liabilities.
An additional portion of the United City of Yorkville's net assets, or 4%,represents resources that are subject
to external restrictions on how they may be used. Of the total restricted net assets, 76% is for the completion
of capital improvements,with the remaining 24%reserved for future debt service payments.
At the end of the current fiscal year, the United City of Yorkville is able to report positive net assets for the
government as a whole, as well as for its separate governmental and business-type activities. The same
situation held true for the prior year. Additional information on the Statement of Net Assets may be found on
pages 13 and 14 of this report.
5
UNITED CITY OF YORKVILLE,ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS (CONT.)
April 30,2011
Changes in Net Assets
The fiscal year 2011 activities of the United City of Yorkville caused total net assets to increase by $764,479
(governmental activities increased by $766,745 and business-type activities decreased by $2,266). Total net
assets at the end of the current fiscal year are $97,142,129. The following table reflects the condensed
Statement of Activities(in millions)of the current fiscal year with comparative data of the prior fiscal year:
Total
Governmental Business-Type Primary
Activities Activities Government
2011 2010 2011 2010 2011 2010
REVENUES
Program Revenues:
Charges for Services $ 2.2 $ 2.2 $ 4.6 $ 4.4 $ 6.8 $ 6.6
Operating Grants/Contributions 0.8 0.6 0.8 0.6
Capital Grants/Contributions 1.6 10.7 0.2 14.5 1.8 25.2
General Revenues:
Property Taxes 4.3 4.1 4.3 4.1
Other Taxes 6.3 5.9 6.3 5.9
Other 0.8 0.9 0.8 0.9
Transfer In 0.2 0.1 0.2 0.1
Total Revenues 16.2 24.5 4.8 18.9 21.0 43.4
EXPENSES
General Government 4.8 4.4 4.8 4.4
Public Safety 3.2 3.7 3.2 3.7
Community Development 0.4 0.4 0.4 0.4
Public Works 3.4 3.1 3.4 3.1
Library 1.2 1.1 1.2 1.1
Culture&Recreation 1.6 2.2 1.6 2.2
Interest on Long-Term Debt 0.7 0.7 0.7 0.7
Water 2.4 2.4 2.4 2.4
Sewer 1.6 1.6 1.6 1.6
Recreation Center 0.7 0.6 0.7 0.6
Transfer Out 0.2 0.1 0.2 0.1
Special Item-Bad Debt 1.0 - 1.0
Total Expenses 15.3 16.6 4.9 4.7 20.2 21.3
Change in Net Assets 0.9 7.9 (0.1) 14.2 0.8 22.1
Beginning Net Assets 60.3 52.4 36.1 21.8 96.4 74.2
Ending Net Assets $ 61.2 $ 60.3 $ 36.0 $ 36.0 $ 97.2 $ 96.3
6
UNITED CITY OF YORKVILLE,ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS (CONT.)
April 30,2011
Governmental Activities
Revenues
Governmental Activities - Revenues by Function
Other Revenues
Other Taxes
Sales Tax
Property Taxes
Capital Grants&Contributions go
Operating Grants&Contributions
Charges for Service
2,000 4,000 6,000 8,000 10,000 12,000
■FY2011 ■FY2010
Total governmental activities revenue for the current year was $16,166,319, compared to $24,549,646 in
previous fiscal year, a decrease of 34%. However, as indicated by the chart above, the reduction in capital
grants and contribution(in the form of developer donations) is the primary reason for the sharp year-over-year
decline in governmental revenues. In 2011 the City accepted$1.5 million in developer donations,compared to
$10.7 million in 2010, which accounts for the large revenue variance between fiscal years. Excluding
developer donations, total governmental activities revenue for the current fiscal year was $14,634,252,
compared to$13,899,049 in the prior fiscal year,an increase of$735,203 (5%).
Property taxes, the City's largest single revenue source (26% of total revenues) totaled $4.3 million in fiscal
year 2011. Despite a slow housing market and high foreclosure rates,the City was still able to collect 99.70%
of what was levied. In addition,most other tax categories posted year over years gains as well, indicating that
the local economy may be beginning to stabilize. Sales tax increased by 5%, and other taxes, consisting
primarily of income and utility taxes increased by$236,954(7%)over prior year amounts. However, it should
be noted that the State of Illinois continues to be three to five months in arrears with its remittance of income
tax.
Expenses
Governmental Activities - Expenses by Function
Interest on Long-Term Debt
Unallocated Bad Debt Adjustment
i
Culture&Recreation
Library
Public Works ■FY2011
Community Development ■FY 2010
Public Safety
I
General Government
1,000 2,000 3,000 4,000 5,000
7
UNITED CITY OF YORKVILLE,ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS (CONT.)
April 30,2011
At first glance, year-over-year comparisons indicate that total governmental activities expenses decreased by
$1,256,939. However, this is not entirely accurate, as approximately $1 million of this decrease is directly
related to a one-time write off of bad debt expense that occurred in fiscal year 2010. After excluding bad debt
from the previous year's expense totals, current year governmental activities expenses decreased by$240,807
(1.5%). This adjusted decrease in governmental activities expenses is reflective of the cost cutting measures
implemented across City departments,as well as work force reductions and the elimination of vacant positions.
Business-Type Activities
The vast majority of business-type activities revenue is generated from fees for services relating to the City's
recreation center and water and sewer utilities. Charges for service totaled $4,640,374 in fiscal year 2011,
which represents an increase of$190,644 over the prior year's amounts. As noted on the Change in Net Assets
schedule on page 6,year-over-year revenue comparisons indicate that total business-type revenues declined by
approximately$14 million. However, as was the case with governmental activities revenue, capital grants and
contributions (in the form of developer donations) were significantly less in the current fiscal year, which
explains the aforementioned revenue variance. Excluding developer donations,business-type revenues totaled
$4,468,867 for fiscal year 2011,which represents a 3%increase over last fiscal year's amounts. At the end of
fiscal year 2011,business-type activities marginally decreased the City's net assets by$2,266.
FINANCIAL ANALYSIS OF THE GOVERNMENT'S FUNDS
Governmental Funds - The focus of the United City of Yorkville's governmental funds is to provide
information on near-term inflows, outflows, and balances of spendable resources. Such information is useful
in assessing the United City of Yorkville's financing requirements. In particular,unreserved fund balance may
serve as a useful measure of a government's net resources available for spending at the end of the fiscal year.
As of the end of the current fiscal year, the United City of Yorkville's governmental funds reported combined
ending fund balances of$3,294,146, an increase of$526,453 in comparison with the prior year. This amount
is comprised of reserved fund balance in the amount of$3,460,432 and unreserved fund balance in the amount
of negative $166,286. Reserved fund balance is not available for new spending because it has already been
reserved for prepaid items,debt service or capital project commitments.
The Library Fund, fund balance decreased by $253,666 during the current fiscal year to $317,336, with the
majority of its fund balance consisting of building development fees. The City's other nonmajor governmental
funds (consisting of eight special revenue funds, five capital project funds and one debt service fund), had a
combined fund balance of$3,248,710,an increase of$559,080 over the prior fiscal year.
8
UNITED CITY OF YORKVILLE,ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS (CONT.)
April 30,2011
General Fund
General Fund Budgetary Highlights
FY 2011
Original Variance
and Final from Budget Percent
Budget Actual Over(Under) Variance
Revenues $ 11,097,668 $ 11,282,615 $ 184,947 102%
Expenditures 9,708,186 9,780,155 71,969 101%
Excess of Revenues over Expenditures 1,389,482 1,502,460 112,978 108%
Other Financing Sources(Uses) (1,333,437) (1,281,421) 52,016 96%
Net Change in Fund Balance 56,045 221,039 164,994
Fund Balance-Beginning of Year (492,939) (492,939) -
Fund Balance-End of Year $ (436,894) $ (271,900) $ 164,994
The General Fund is the City's primary operating fund and the largest source of funding for the day-to-day
activities of its various departments. As indicated in the table above, an actual surplus of$221,039 increased
General Fund, fund balance from a negative $492,939 at the beginning of the year, to a negative $271,900 at
the end of fiscal year 2011. This reduction in negative fund balance is directly attributable to higher than
anticipated tax revenues, as well as a conscious effort by management and the City Council to control costs
and monitor revenues. Expenditures relating to public safety and community development were all under
budgeted amounts. General government expenditures exceeded budgeted amounts by$404,724, due to higher
than expected costs relating tax rebates, bad debt expense, severance payouts and unemployment and health
insurance. Additional information may be found beginning on page 63 of this report.
Proprietary Funds—The United City of Yorkville's proprietary funds provide the same type of information
found in the government-wide financial statements,but in greater detail.
Net assets for the Water Fund totaled$19,519,380 at the end of fiscal year 2011, an increase of$210,741 from
the previous fiscal year. A portion of this increase is attributable to the implementation of a water
infrastructure fee,which has provided the fund with an additional revenue stream that was needed to bridge the
gap left by declining connection fee revenue. Net assets in the Sewer Fund decreased by $144,809 in fiscal
year 2011,resulting in an ending balance of$16,738,281.
9
UNITED CITY OF YORKVILLE,ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS (CONT.)
April 30,2011
CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets — The United City of Yorkville's investment in capital assets for its governmental and
business-type activities as of April 30, 2011 totaled $128,694,314 (net of accumulated depreciation.)
Investments in capital assets include land, land improvements, construction in progress (CIP), infrastructure
(roadway improvements, sanitary sewer lines, storm sewers and water lines), buildings, equipment and
vehicles. The following table summarizes the changes in the City's capital assets for governmental and
business-type activities.
Capital Assets
Change in Capital Assets
(in millions)
Net
Balance Additions/ Balance
Governmental Activities May 1,2010 Deletions April 30,2011
Non-Depreciable Assets:
Land/Construction in Progress $ 30.1 $ 0.2 30.3
Depreciable Capital Assets:
Infrastructure 37.9 1.5 39.4
Buildings 14.5 0.1 14.6
Equipment 5.5 0.1 5.6
Vehicles/Fumiture/Fixtures 2.6 2.6
Accumulated Depreciation on
Capital Assets (16.2) (1.9) (18.1)
Total Capital Assets,Net $ 74.4 $ - $ 74.4
Total net capital assets for the City's governmental activities marginally decreased in fiscal year 2011 by
approximately$17,000,as capital asset additions were roughly equivalent to the depreciation expense incurred
for the period. During the fiscal year, depreciation expense was charged to the following functions: General
Government($71,443), Public Safety ($98,046), Public Works ($1,248,466), Library($179,525), Community
Development($3,976)and Culture and Recreation($415,458).
10
UNITED CITY OF YORKVILLE,ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS (CONT.)
April 30,2011
Capital Assets
Change in Capital Assets
(in millions)
Net
Balance Additions/ Balance
Business-Type Activities May 1,2010 Deletions April 30,2011
Non-Depreciable Assets:
Land/Construction in Progress $ 1.4 $ $ 1.4
Depreciable Capital Assets:
Infrastructure 42.1 0.2 42.3
Equipment 18.9 18.9
Accumulated Depreciation on
Capital Assets (7.1) (1.2) (8.3)
Total Capital Assets,Net $ 55.3 $ (1.0) $ 54.3
Fixed asset additions for the year totaled $241,344 and were comprised solely of developer donations in the
form of water, sanitary and storm sewer infrastructure. The City itself did not engage in any material capital
projects during fiscal year 2011. During the fiscal year, depreciation expense of$777,189 and $427,322 was
charged to the Water and Sewer Fund functional expense categories,respectively.
For more detailed information related to capital assets, see Note 4 to the financial statements, beginning on
page 42.
Debt Administration
As of April 30, 2011, the United City of Yorkville had total debt outstanding of$46,060,963 (excluding other
liabilities), comprised of general obligation and alternative revenue source bonds, debt certificates, and loans
payable. This amount is partially comprised of ten alternative revenue bonds which pledge income, sales,
motor fuel, utility and incremental property taxes, and water/sewer revenues. In addition, these bonds can be
reverted to the property tax rolls should the alternative revenue source prove to be inadequate.
Governmental Business-Type
Activities Activities Total
General Obligation&Alternative
Revenue Source Bonds $ 14,715,000 $ 18,605,000 $ 33,320,000
Debt Certificates 190,000 9,064,112 9,254,112
Loans Payable 1,002,969 2,483,882 3,486,851
$ 15,907,969 $ 30,152,994 $ 46,060,963
For more detailed information related to long-term debt, see Note 5 to the financial statements, beginning on
page 44.
11
UNITED CITY OF YORKVILLE,ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS (CONT.)
April 30,2011
ECONOMIC FACTORS AND NEXT YEAR'S BUDGET
Fiscal year 2011 ended better than forecasted for the United City of Yorkville when comparing actual to
budgeted numbers. Despite decreased revenues for licenses, permits and fees (which tend to move in kind
with the aggregate housing market), the City's other major revenue categories have, thus far, shown signs of
economic resiliency.
However, even with these positive revenue trends,the City had to make some arduous decisions in fiscal year
2011 regarding expenditure reductions, including the elimination of nine full-time positions. In addition, in the
fall of 2011 the City found itself in a tenuous cash flow situation, questioning how it would meet several debt
service requirements in the upcoming fiscal year. After much deliberation,the City Council made the difficult
decision to not abate several of these debt service payments, which resulted in approximately $2.2 million
being added to the City's property tax levy.
As the City moved forward into fiscal year 2012, it implemented several initiatives aimed at mitigating some
of the challenges faced in the previous fiscal year. A non-home rule sales tax, which was passed via
referendum in April 2011, will be implemented beginning January 1, 2012 at a rate of 1%. Preliminary
estimates expect the tax to annually generate $1.5 million. The City is also currently in the process of
refinancing two of its sewer bonds. This refinancing, which is expected to be finalized in the fall of 2011,
will help ease the City's cash flow constraints by making debt service payments more manageable. It will also
allow for the systematic reduction of the amount of debt service that is included on the property tax levy over
the course of the next several fiscal years. Revenue generated by the non-home rule sales tax will be pledged
to cover the annual debt service amounts of the new bond issue, and any excess amounts will be used to
finance roadway improvements.
Due to an uncertain economic outlook, when preparing the fiscal year 2012 budget, the City continued its
practice of conservatively projecting revenues, while looking for ways to reduce expenditures. Salary
expenditures for both union and non-union personnel were kept frozen at fiscal year 2009 levels, and four
additional positions were eliminated early in the fiscal year. The City does plan to proceed with several capital
projects in fiscal year 2012 including the reconstruction of the River Road Bridge; sewer and water
infrastructure and roadway improvements on Route 47; construction of Raintree Park B; and construction of
new sidewalks in conjunction with the state's "Safe Route to School" program. All of these projects will
either be partially of fully funded by state grants or reimbursements.
One of the preeminent goals of the fiscal year 2012 budget was to eliminate the negative fund balance position
of the City's General Fund, currently at negative $271,900. As the new fiscal year progresses, the City will
continue to pragmatically assess revenues and expenditures to ensure that the necessary surplus is attained in
order to eliminate this negative fund balance position.
REQUESTS FOR INFORMATION
This financial report is designed to provide our citizens, customers, investors and creditors with a general
overview of the City's finances. Questions concerning this report or requests for additional financial
information should be directed to the Director of Finance, United City of Yorkville, 800 Game Farm Road,
Yorkville,Illinois 60560.
12
BASIC FINANCIAL STATEMENTS
UNITED CITY OF YORKVILLE,ILLINOIS
Statement of Net Assets
April 30,2011
Governmental Business-Type
Activities Activities Total
ASSETS
Current Assets
Cash and Cash Equivalents $ 4,379,393 4,379,393
Receivables
Property Taxes Receivable 4,469,943 1,888,556 6,358,499
Intergovernmental Receivables 1,923,851 1,923,851
Accounts Receivable 494,959 462,108 957,067
Utility Taxes Receivable 239,106 239,106
Internal Balances (2,219,599) 2,219,599
Prepaid Items 145,404 303,000 448,404
Total Current Assets 9,433,057 4,873,263 14,306,320
Capital Assets(Net of Accumulated Depreciation)
Land,Land Improvements and
Construction in Progress 30,274,710 1,442,971 31,717,681
Infrastructure 28,580,530 38,318,432 66,898,962
Building and Improvements 12,486,849 12,486,849
Equipment and Vehicles 3,055,284 14,535,538 17,590,822
Total Capital Assets 74,397,373 54,296,941 128,694,314
Other Assets
Assets Held for Others 11,091,000 11,091,000
Deferred Charges 50,180 697,322 747,502
Total Other Assets 50,180 11,788,322 11,838,502
Total Assets 83,880,610 70,958,526 154,839,136
See accompanying Notes to the Financial Statements.
13
Governmental Business-Type
Activities Activities Total
LIABILITIES
Current Liabilities
Accounts Payable 689,702 85,353 775,055
Retainage Payable 3,201 3,201
Accrued Payroll 99,928 18,539 118,467
Interest Payable 218,758 335,151 553,909
Unearned Revenue 4,514,986 1,890,906 6,405,892
Other 417,495 417,495
Total Current Liabilities 5,944,070 2,329,949 8,274,019
Noncurrent Liabilities
Long-term Obligations Due Within One Year
Bonds Payable 790,000 1,260,000 2,050,000
Debt Certificates Payable 95,000 620,000 715,000
IEPA Loans Payable 208,563 208,563
Notes Payable 153,254 153,254
Compensated Absences 242,538 46,710 289,248
Other Liabilities 275,868 275,868
Long-term Obligations Due in More Than One Year
Bonds Payable 13,925,000 17,345,000 31,270,000
Debt Certificates Payable 95,000 8,444,112 8,539,112
IEPA Loans Payable 2,275,319 2,275,319
Notes Payable 849,715 849,715
Compensated Absences 299,148 71,339 370,487
Net Pension Obligation 398,325 398,325
Other Post-employment Benefits 7,007 7,007
Other Liabilities 2,021,090 2,021,090
Total Noncurrent Liabilities 16,854,987 32,568,001 49,422,988
Total Liabilities 22,799,057 34,897,950 57,697,007
NET ASSETS
Invested in Capital Assets,Net of Related Debt 61,594,404 33,166,989 94,761,393
Restricted for
Capital Improvements 2,736,585 2,736,585
Debt Service 578,443 285,000 863,443
Unrestricted (3,827,879) 2,608,587 (1,219,292)
Total Net Assets $ 61,081,553 36,060,576 97,142,129
14
UNITED CITY OF YORKVILLE,ILLINOIS
Statement of Activities
For the Year Ended April 30,2011
Program Revenues
Operating Capital
Charges for Grants and Grants and
Functions/Pro rg ams Expenses Service Contributions Contributions
Primary Government
Governmental Activities
General Government $ 4,757,527 1,840,958 53,537 64,000
Public Safety 3,287,448
Community Development 394,687
Public Works 3,420,923 674,767 1,532,067
Library 1,170,275 48,983 17,193
Culture and Recreation 1,645,468 342,311 85,270
Interest on Long-Term Debt 723,246
Total Governmental Activities 15,399,574 2,232,252 830,767 1,596,067
Business-Type Activities
Sewer 1,628,159 1,476,558 171,170
Water 2,396,100 2,543,796 70,174
Recreation Center 688,218 620,020
Total Business-Type Activities 4,712,477 4,640,374 - 241,344
Total Primary Government $ 20,112,051 6,872,626 830,767 1,837,411
General Revenues
Property Taxes
Sales Taxes
Income Taxes
Utility Tax
Other Taxes
Total Taxes
Investment Earnings
Miscellaneous
Transfers
Total General Revenues
and Transfers
Change in Net Assets
Net Assets-Beginning
Net Assets-Ending
See accompanying Notes to the Financial Statements.
15
Net(Expense)Revenue and Changes in Net Assets
Governmental Business-Type
Activities Activities Total
(2,799,032) (2,799,032)
(3,287,448) (3,287,448)
(394,687) (394,687)
(1,214,089) (1,214,089)
(1,104,099) (1,104,099)
(1,217,887) (1,217,887)
(723,246) (723,246)
(10,740,488) - (10,740,488)
19,569 19,569
217,870 217,870
(68,198) (68,198)
- 169,241 169,241
(10,740,488) 169,241 (10,571,247)
4,281,902 4,281,902
2,577,651 2,577,651
1,306,325 1,306,325
1,614,294 1,614,294
780,863 780,863
10,561,035 - 10,561,035
6,762 3,401 10,163
764,528 764,528
174,908 (174,908)
11,507,233 (171,507) 11,335,726
766,745 (2,266) 764,479
60,314,808 36,062,842 96,377,650
61,081,553 36,060,576 97,142,129
16
UNITED CITY OF YORKVILLE,ILLINOIS
Governmental Funds
Balance Sheet
April 30,2011
Nonmajor Total
General Library Governmental Governmental
Fund Fund Funds Funds
Assets
Cash and Cash Equivalents $ 349,841 4,029,552 4,379,393
Receivables
Property Taxes Receivable 2,749,964 1,395,800 324,179 4,469,943
Intergovernmental Receivables 1,576,444 347,407 1,923,851
Accounts Receivable 488,780 755 5,424 494,959
Utility Taxes Receivable 239,106 239,106
Interfund Receivables 100,000 585,713 685,713
Prepaid Items 136,917 8,487 145,404
Total Assets $ 5,291,211 1,746,396 5,300,762 12,338,369
Liabilities
Accounts Payable $ 531,957 23,229 134,516 689,702
Retainage Payable 3,201 3,201
Accrued Payroll 75,382 10,031 14,515 99,928
Deferred Revenue 3,180,412 1,395,800 352,373 4,928,585
Other Liabilities 198,074 219,421 417,495
Interfund Payables 1,577,286 1,328,026 2,905,312
Total Liabilities 5,563,111 1,429,060 2,052,052 9,044,223
Fund Balances
Reserved for
Prepaid Items 136,917 8,487 145,404
Capital Purposes 2,736,585 2,736,585
Debt Service 578,443 578,443
Unreserved,Undesignated Reported In
General Fund (408,817) (408,817)
Special Revenue Funds 317,336 511,567 828,903
Capital Project Funds (586,372) (586,372)
Total Fund Balances (271,900) 317,336 3,248,710 3,294,146
Total Liabilities and
Fund Balances $ 5,291,211 1,746,396 5,300,762 12,338,369
See accompanying Notes to the Financial Statements.
17
UNITED CITY OF YORKVILLE,ILLINOIS
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Assets
April 30,2011
Total Fund Balances-Governmental Funds $ 3,294,146
Amounts reported for governmental activities in the Statement of Net Assets
are different because:
Capital assets used in governmental activities are not financial resources and,
therefore,are not reported in the funds. 74,397,373
Costs related to the issuance of long-term debt are recorded as expenditures when
incurred in the governmental funds,but are amortized over the life of the debt
issue in the Statement of Net Assets. 50,180
Revenues in the Statement of Activities which do not provide current financial
resources are deferred in the fund financial statements. 413,599
Long-term liabilities are not due and payable in the current period and,therefore,
are not reported in the funds.
(15,907,969)
Interest on long-term liabilities is shown as an expenditure when paid by the
funds,but accrued in the Statement of Net Assets. (218,758)
Compensated absences,net pension obligation,other post-employment benefits,and
other obligations that do not consume current financial resources are not reported in
the funds,but are accrued in the Statement of Net Assets. (947,018)
Net Assets of Governmental Activities $ 61,081,553
See accompanying Notes to the Financial Statements.
18
UNITED CITY OF YORKVILLE,ILLINOIS
Governmental Funds
Statement of Revenues,Expenditures,
and Changes in Fund Balances
For the Year Ended April 30,2011
Nonmajor Total
General Library Governmental Governmental
Fund Fund Funds Funds
Revenues
Property Taxes $ 2,521,570 1,252,191 343,845 4,117,606
Township Road and Bridge Taxes 164,296 164,296
Sales Tax 2,569,233 2,569,233
Income Tax 1,315,321 1,315,321
Intergovernmental 523,767 523,767
Utility Tax 873,999 873,999
Other Taxes 1,521,787 7,217 1,529,004
Charges for Services 1,298,042 220,962 1,519,004
Licenses,Permits and Fees 241,752 34,822 209,690 486,264
Fines and Forfeits 201,236 14,161 12,612 228,009
Investment Income 1,760 694 4,308 6,762
Grants 53,537 17,193 569,940 640,670
Contributions 2,784 1,883 7,544 12,211
Other Revenue 517,298 5,885 228,109 751,292
Total Revenues 11,282,615 1,334,046 2,120,777 14,737,438
Expenditures
Current
General Government 4,713,073 11,247 4,724,320
Public Safety 2,883,253 3,060 2,886,313
Community Development 395,291 395,291
Public Works 1,788,538 249,920 2,038,458
Library 975,587 975,587
Culture and Recreation 1,360,244 1,360,244
Total Current Expenditures 9,780,155 975,587 1,624,471 12,380,213
Capital Outlays 6,200 369,830 376,030
Debt Service
Principal 225,000 671,544 896,544
Interest and Fees 380,925 352,181 733,106
Total Debt Service Expenditures - 605,925 1,023,725 1,629,650
Total Expenditures 9,780,155 1,587,712 3,018,026 14,385,893
Excess(Deficiency)of Revenues
Over Expenditures 1,502,460 (253,666) (897,249) 351,545
Other Financing Sources(Uses)
Transfers In 235,357 1,612,778 1,848,135
Transfers Out (1,516,778) (156,449) (1,673,227)
Total Other Financing Sources(Uses) (1,281,421) - 1,456,329 174,908
Net Change in Fund Balances 221,039 (253,666) 559,080 526,453
Fund Balances at Beginning of Year (492,939) 571,002 2,689,630 2,767,693
Fund Balances at End of Year S (271,900) 317,336 3,248,710 3,294,146
See accompanying Notes to the Financial Statements.
19
UNITED CITY OF YORKVILLE,ILLINOIS
Reconciliation of the Statement of Revenues,Expenditures,and
Changes in Fund Balances of Governmental Funds to the
Statement of Activities
For the Year Ended April 30,2011
Net Change in Fund Balances-Total Governmental Funds $ 526,453
Amounts reported for governmental activities in the Statement of Activities are different because:
Governmental funds report capital outlays as expenditures. However,in the Statement
of Activities the cost of those assets is allocated over their estimated useful lives and
reported as depreciation expense. This is the amount by which depreciation($2,016,914)
and disposals($1,582)exceeded capital outlays($467,746)plus contributions($1,532,067)
in the current period. (18,683)
The issuance of long-term debt provides current financial resources to governmental
funds,while the repayment of the principal of long-term debt consumes the current
financial resources of governmental funds. Neither transaction,however,has no effect
on net assets.
This amount represents principal reductions during the year. 896,544
Interest on long-term debt is shown as a fund expenditure when paid,but is accrued
in the Statement of Activities. 9,860
Costs related to the issuance of debt were reported as changes in current financial resources
in the governmental funds;however,these amounts are deferred and amortized in the
Statement of Activities. This is the amount of current year amortization expense. (7,880)
Revenues in the Statement of Activities that do not provide current financial resources
are not reported in the fund financial statements. This is the net change of revenues
deferred/recognized during the year. (278,094)
Change in compensated absences,net pension obligation,other post-employment benefits,and
other obligations that do not consume current financial resources are not recorded as an
expenditure in the fund statements,but are reported in the Statement of Activities. (361,455)
Change in Net Assets of Governmental Activities $ 766,745
See accompanying Notes to the Financial Statements.
20
UNITED CITY OF YORKVILLE,ILLINOIS
General Fund
Statement of Revenues,Expenditures,and
Changes in Fund Balance-Budget and Actual
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Revenues
Property Taxes $ 2,450,000 2,521,570 71,570
Township Road and Bridge Taxes 160,000 164,296 4,296
Sales Tax 2,440,000 2,569,233 129,233
Income Tax 1,300,000 1,315,321 15,321
Utility Tax 961,000 873,999 (87,001)
Other Taxes 1,496,412 1,521,787 25,375
Charges for Services 1,171,503 1,298,042 126,539
Licenses,Permits and Fees 322,670 241,752 (80,918)
Fines and Forfeits 382,550 201,236 (181,314)
Investment Income 3,000 1,760 (1,240)
Grants 1,803 53,537 51,734
Contributions 2,020 2,784 764
Other Revenue 406,710 517,298 110,588
Total Revenues 11,097,668 11,282,615 184,947
Expenditures
Current
General Government 4,308,349 4,713,073 404,724
Public Safety 3,190,934 2,883,253 (307,681)
CommunityDevelopmcnt 446,179 395,291 (50,888)
Public Works 1,762,724 1,788,538 25,814
Total Expenditures 9,708,186 9,780,155 71,969
Excess of Revenues over Expenditures 1,389,482 1,502,460 112,978
Other Financing Sources(Uses)
Transfers In 335,357 235,357 (100,000)
Transfers Out (1,668,794) (1,516,778) 152,016
Total Other Financing Sources(Uses) (1,333,437) (1,281,421) 52,016
Net Change in Fund Balance 56,045 221,039 164,994
Fund Balance at Beginning of Year (492,939) (492,939)
Fund Balance at End of Year $ (436,894) (271,900) 164,994
See accompanying Notes to the Financial Statements.
21
UNITED CITY OF YORKVILLE,ILLINOIS
Library Fund
Statement of Revenues,Expenditures,and
Changes in Fund Balance-Budget and Actual
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Revenues
Property Taxes $ 1,255,924 1,252,191 (3,733)
Other Taxes
Personal Property Replacement Taxes 5,000 7,217 2,217
Licenses,Permits and Fees
Fees for Programs 36 36
Development Fees-Building 20,000 8,825 (11,175)
Development Fees-Books 20,000 8,825 (11,175)
Copy Fees 3,000 3,339 339
Library Subscription Cards 15,000 13,742 (1,258)
Exam Proctoring Fees 55 55
Total Licenses,Permits and Fees 58,000 34,822 (23,178)
Fines 9,000 14,161 5,161
Investment Income 10,000 694 (9,306)
Contributions 3,000 1,883 (1,117)
Grants 17,500 17,193 (307)
Other Revenue
Rental Income 1,000 5,585 4,585
Sale of Books 500 300 (200)
Total Other Revenue 1,500 5,885 4,385
Total Revenues 1,359,924 1,334,046 (25,878)
Expenditures
Current
Library
Salaries-Employees 650,000 501,353 (148,647)
Group Health Insurance 70,000 76,487 6,487
Group Life Insurance 2,000 1,200 (800)
Dental and Vision Assistance 6,000 6,159 159
Bonding 5,000 3,222 (1,778)
Attorney 10,000 4,175 (5,825)
Contract Services 40,000 28,602 (11,398)
See accompanying Notes to the Financial Statements.
22 (Cont.)
UNITED CITY OF YORKVILLE,ILLINOIS
Library Fund
Statement of Revenues,Expenditures,and
Changes in Fund Balance-Budget and Actual(Cont.)
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Expenditures(Cont.)
Current(Cont.)
Library(Cont.)
Maintenance-Bldg/Janitorial 30,000 22,188 (7,812)
Maintenance-Office Equipment 20,000 2,180 (17,820)
Maintenance-Photocopier 15,000 1,007 (13,993)
Electricity/Gas 48,000 11,484 (36,516)
Telephone 8,000 9,055 1,055
Database 15,000 3,888 (11,112)
Subscriptions 15,000 7,402 (7,598)
Training and Conferences 5,000 949 (4,051)
Public Relations 2,000 112 (1,888)
Employee Recognition 4,000 93 (3,907)
Contingencies 144,561 6,705 (137,856)
Library Supplies 15,000 3,736 (11,264)
Custodial Supplies 20,000 6,995 (13,005)
Office Supplies 15,000 5,049 (9,951)
Postage and Shipping 2,500 2,104 (396)
Publishing and Advertising 2,000 130 (1,870)
Mileage 1,000 593 (407)
Videos 25,000 7,715 (17,285)
Library Programming 20,000 8,172 (11,828)
Library Board Expenses 2,000 (2,000)
Books-Adult 50,000 30,312 (19,688)
Books-Juvenile 50,000 40,713 (9,287)
Books-Audio 30,000 9,526 (20,474)
Books-Reference 35,000 11,394 (23,606)
Books-Development Fee 20,000 9,343 (10,657)
Memorials/Gifts 3,000 1,622 (1,378)
Bldg-Development Fees 20,000 33,423 13,423
CD's/Music 15,000 2,122 (12,878)
Meeting Room 1,000 800 (200)
IMRF Participants 22,000 21,607 (393)
Social Security/Medicare 55,000 37,766 (17,234)
Computer Equipment&Software 20,000 7,637 (12,363)
Automation 40,000 48,567 8,567
Total Current Expenditures 1,553,061 975,587 (577,474)
See accompanying Notes to the Financial Statements.
23
UNITED CITY OF YORKVILLE,ILLINOIS
Library Fund
Statement of Revenues,Expenditures,and
Changes in Fund Balance-Budget and Actual(Cont.)
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Expenditures(Cont.)
Capital Outlay
Building Expansion 6,200 6,200
Debt Service
Principal 225,000 225,000
Interest 380,925 380,925
Total Debt Service 605,925 605,925 -
Total Expenditures 2,158,986 1,587,712 (571,274)
Net Change in Fund Balance (799,062) (253,666) 545,396
Fund Balance at Beginning of Year 571,002 571,002
Fund Balance at End of Year $ (228,060) 317,336 545,396
See accompanying Notes to the Financial Statements.
24
UNITED CITY OF YORKVILLE,ILLINOIS
Proprietary Funds
Statement of Net Assets
April 30,2011
Nonmajor
Recreation
Sewer Water Center
Fund Fund Fund Total
Assets
Current Assets
Receivables
Property Taxes Receivable $ 1,754,690 133,866 1,888,556
Accounts,Net of Allowance 122,455 339,653 462,108
Interfund Receivables 2,281,063 137,277 2,418,340
Prepaid Items 285,000 18,000 303,000
Total Current Assets 4,158,208 895,796 18,000 5,072,004
Noncurrent Assets
Capital Assets not being Depreciated 1,442,971 1,442,971
Capital Assets being Depreciated,Net 21,607,754 31,246,216 52,853,970
Total Noncurrent Assets 21,607,754 32,689,187 - 54,296,941
Other Assets
Assets Held for Others 11,091,000 11,091,000
Deferred Charges 84,395 612,927 697,322
Total Other Assets 11,175,395 612,927 11,788,322
Total Assets 36,941,357 34,197,910 18,000 71,157,267
See accompanying Notes to the Financial Statements.
25
Nonmajor
Recreation
Sewer Water Center
Fund Fund Fund Total
Liabilities
Current Liabilities
Accounts Payable 20,173 58,373 6,807 85,353
Accrued Payroll 5,514 7,836 5,189 18,539
Interest Payable 227,581 107,570 335,151
Interfund Payable 198,741 198,741
Unearned Revenue 1,754,690 133,866 2,350 1,890,906
Current Portion of Long-Term Debt
Bonds Payable 1,160,000 100,000 1,260,000
Debt Certificates Payable 265,000 355,000 620,000
IEPA Loans Payable 122,963 85,600 208,563
Compensated Absences 17,074 27,638 1,998 46,710
Other Liabilities 275,868 275,868
Total Current Liabilities 3,572,995 1,151,751 215,085 4,939,831
Noncurrent Liabilities
Bonds Payable 12,840,000 4,505,000 17,345,000
Debt Certificates Payable 1,905,000 6,539,112 8,444,112
IEPA Loans Payable 762,455 1,512,864 2,275,319
Compensated Absences 24,180 47,159 71,339
Other Liabilities 1,098,446 922,644 2,021,090
Total Noncurrent Liabilities 16,630,081 13,526,779 - 30,156,860
Total Liabilities 20,203,076 14,678,530 215,085 35,096,691
Net Assets
Invested in Capital Assets-Net of
Related Debt 14,773,893 18,393,096 33,166,989
Restricted for Debt Service 285,000 285,000
Unrestricted 1,964,388 841,284 (197,085) 2,608,587
Total Net Assets $ 16,738,281 19,519,380 (197,085) 36,060,576
26
UNITED CITY OF YORKVILLE,ILLINOIS
Proprietary Funds
Statement of Revenues,Expenses,and
Changes in Fund Net Assets
For the Year Ended April 30,2011
Nonmajor
Recreation
Sewer Water Center
Fund Fund Fund Total
Operating Revenues
Charges for Services $ 731,743 1,753,713 608,154 3,093,610
Other Revenue 4,815 8,755 11,866 25,436
Total Operating Revenues 736,558 1,762,468 620,020 3,119,046
Operating Expenses
Operations 405,241 1,095,220 688,218 2,188,679
Depreciation 427,322 777,189 1,204,511
Total Operating Expenses 832,563 1,872,409 688,218 3,393,190
Operating Loss (96,005) (109,941) (68,198) (274,144)
Nonoperating Revenues(Expenses)
Connection Fees 740,000 96,140 836,140
Recapture Fees 685,188 685,188
Investment Income 1,517 1,884 3,401
Amortization Expense (28,103) (91,873) (119,976)
Interest Expense (767,493) (431,818) (1,199,311)
Total Nonoperating Revenues(Expenses) (54,079) 259,521 - 205,442
Income(Loss)before Contributions and Transfers (150,084) 149,580 (68,198) (68,702)
Contributions and Transfers
Contributions-Capital Assets 171,170 70,174 241,344
Transfers In 82,850 82,850
Transfers Out (165,895) (91,863) (257,758)
Total Contributions and Transfers 5,275 61,161 - 66,436
Change in Net Assets (144,809) 210,741 (68,198) (2,266)
Net Assets at Beginning of Year 16,883,090 19,308,639 (128,887) 36,062,842
Net Assets at End of Year $16,738,281 19,519,380 (197,085) 36,060,576
See accompanying Notes to the Financial Statements.
27
UNITED CITY OF YORKVILLE,ILLINOIS
Proprietary Funds
Statement of Cash Flows
For the Year Ended April 30,2011
Nonmajor
Recreation
Sewer Water Center
Fund Fund Fund Total
Cash Flows from Operating Activities
Cash Received From Customers $ 737,649 1,495,417 620,020 2,853,086
Cash Payments For Goods and Services (140,585) (801,461) (464,849) (1,406,895)
Cash Payments To Employees (238,552) (209,108) (222,423) (670,083)
Net Cash Provided(Used)by Operating Activities 358,512 484,848 (67,252) 776,108
Cash Flows from Noncapital Financing Activities
Interfund Activity,Net 344,459 (148,730) 67,252 262,981
Transfers In 82,850 82,850
Transfers Out (165,895) (91,863) (257,758)
Net Cash Provided(Used)by Noncapital
Financing Activities 178,564 (157,743) 67,252 88,073
Cash Flows from Capital and Related Financing
Activities
Connection and Recapture Fees 740,000 781,328 1,521,328
Principal Paid on Capital Debt (555,461) (739,365) (1,294,826)
Interest Paid on Capital Debt (723,132) (370,952) (1,094,084)
Net Cash Used by Capital and Related
Financing Activities (538,593) (328,989) - (867,582)
Cash Flows Provided by Investing Activities
Investment Income 1,517 1,884 3,401
Net Increase in Cash and Cash Equivalents - - - -
Cash and Cash Equivalents at Beginning of Year
Cash and Cash Equivalents at End of Year $ - -
Reconciliation of Operating Loss to Net Cash
Provided(Used)by Operating Activities
Operating Loss $ (96,005) (109,941) (68,198) (274,144)
Adjustments to Reconcile Operating Loss
to Net Cash Provided(Used)by Operating Activities
Depreciation 427,322 777,189 1,204,511
Changes in Assets and Liabilities:
Accounts and Other Receivables 1,091 (267,051) (265,960)
Prepaid Items (70,000) (500) (70,500)
Accounts Payable 6,598 (4,437) (1,909) 252
Accruals and Other Liabilities 19,506 159,088 3,355 181,949
Net Cash Provided(Used)by Operating Activities $ 358,512 484,848 (67,252) 776,108
Non-cash Transactions
Developer Contributions of Systems $ 171,170 70,174 241,344
See accompanying Notes to the Financial Statements.
28
UNITED CITY OF YORKVILLE,ILLINOIS
Trust and Agency Funds
Statement of Fiduciary Net Assets
April 30,2011
Pension Agency
Trust Fund Funds
Assets
Cash and Cash Equivalents $ 90,913 594,176
Investments
U.S.Treasury Securities 1,138,322
U.S.Agency Securities 1,036,120
Mutual Funds 1,930,868
Receivables
Interest Receivable 20,692
Accounts Receivable 546,103
Total Assets 4,216,915 1,140,279
Liabilities
Accounts Payable 634,272
Due to Other Governments 506,007
Other Liabilities 60
Total Liabilities 60 1,140,279
Net Assets
Held for Employees'Pension Benefits $ 4,216,855 -
See accompanying Notes to the Financial Statements.
29
UNITED CITY OF YORKVILLE,ILLINOIS
Pension Trust-Police Pension Trust Fund
Statement of Changes in Fiduciary Net Assets
For the Year Ended April 30,2011
Additions
Contributions
Employer $ 336,075
Plan Members 177,483
Total Contributions 513,558
Investment Income
Net Increase in Fair Value
of Investments 306,328
Dividend Income 26,049
Interest Income 89,752
Less Investment Expense (12,866)
Net Investment Income 409,263
Total Additions 922,821
Deductions
Benefit Payments 334,754
Legal Expenses 2,700
Administrative Expenses 11,866
Total Deductions 349,320
Change in Net Assets 573,501
Net Assets-Beginning of Year 3,643,354
Net Assets-End of Year $ 4,216,855
See accompanying Notes to the Financial Statements.
30
UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
1. Summary of Significant Accounting Policies
The United City of Yorkville(City)is an Illinois unit of local government. The financial statements include
all functions,programs and activities under control of the City Council. The City's major operations include
public safety, public works, library, culture and recreation, community development, water and sewer
services, and general administration. The City Council has oversight responsibility for the City, the Public
Library and the Park and Recreation Board. Oversight responsibility includes designation of management
and all other control over operations of these entities. The financial statements of the City have been
prepared in accordance with accounting principles generally accepted in the United States of America
(GAAP) as applicable to governments, as promulgated by the Governmental Accounting Standards Board
(GASB). The following is a summary of the significant accounting policies:
A. Reporting Entity
The City of Yorkville has adopted the provision of Government Accounting Standards Board(GASB)
Statement No. 14, The Financial Reporting Entity, and Statement No. 39, Determining Whether
Certain Organizations are Component Units, under which the financial statements include all the
organizations, activities, functions and component units for which the City is financially accountable.
Financial accountability is defined as the appointment of a voting majority of the component unit's
board,and either(1)the City's ability to impose its will over the component unit, or(2)the possibility
that the component unit will provide a financial benefit to or impose a financial burden on the City.
Included within the reporting entity as part of the primary government:
City of Yorkville Public Library
The Board of the City of Yorkville Public Library is appointed by the City's Mayor and approved by
the City Council. Although the Library Board has taxing authority, its levy request must be included
with the City's overall tax levy and is not considered legally separate from the City.
City of Yorkville Park and Recreation Board
The City of Yorkville Park and Recreation Board is appointed by the City's Mayor and approved by
the City Council and is not considered legally separate from the City.
Police Pension Fund
The City established a Police Pension Fund during fiscal year 2002,in accordance with State Statutes
which require such a fund for municipalities with populations in excess of 5,000. Credits which were
previously earned by police employees in the IMRF plan were transferred to the fund. The Police
Pension Employees Retirement System (PPERS) functions for the benefit of these employees and is
governed by a five member pension board. Two members are appointed by the Mayor,one is elected
from pension beneficiaries and two are elected from active police employees. The City and PPERS
participants are obligated to fund all PPERS costs based upon actuarial valuations. The City's
contribution will be funded through an annual property tax levy. The State of Illinois is authorized to
establish benefit levels and the City is authorized to approve the actuarial assumptions used in the
determination of contribution levels. Although it is legally separate from the City, the PPERS is
reported as if it were part of the City because its sole purpose is to provide retirement benefits for the
City's police employees. The PPERS is reported as a pension trust fund.
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UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
1. Summary of Significant Accounting Policies(Cont.)
B. Basis of Presentation
The City's basic financial statements consist of government-wide statements, including a statement of
net assets and a statement of activities, and fund financial statements which provide a more detailed
level of financial information. Fund accounting segregates funds according to their intended purpose,
and is used to aid Management in demonstrating compliance with finance-related legal and
contractual provisions. The government-wide focus is more on the sustainability of the City as an
entity and the change in aggregate financial position resulting from activities of the fiscal period.
Government-wide Financial Statements
The statement of net assets and the statement of activities display information about the City as a
whole. In the government-wide statement of net assets, both the governmental and business-type
activities columns are presented on a consolidated basis by column. These statements include the
financial activities of the primary government, except for fiduciary activities. The effect of interfund
activity has been removed from these statements. Governmental activities, which normally are
supported by taxes and intergovernmental revenues, are reported separately from business-type
activities,which rely to a significant extent on fees and charges for support.
The government-wide statement of activities reflects both the direct expenses and net cost of each
function of the City's governmental activities and business-type activities. Direct expenses are those
that are clearly identifiable with a specific function. Program revenues include charges paid by the
recipient for the goods or services offered by the program, grants and contributions that are restricted
to meeting the operational or capital requirements of a particular program, and interest earned on
grants that is required to be used to support a particular program. For identifying the function to
which program revenue pertains, the determining factor for charges for service is which function
generates the revenue. For grants and contributions, the determining factor is the function to which
the revenues are restricted. Revenues, which are not classified as program revenues, are presented as
general revenues of the City,with certain limited exceptions. The comparison of direct expenses with
program revenues identifies the extent to which each government function or business segment is
self-financing or draws from the general revenues of the City.
Fund Financial Statements
The financial transactions of the City are recorded in individual funds. A fund is defined as a fiscal
and accounting entity with a self-balancing set of accounts that comprise its assets, liabilities, fund
equity, revenues, and expenditures or expenses, as appropriate. Separate statements for each fund
category—governmental,proprietary, and fiduciary—are presented. The emphasis of fund financial
statements is on major governmental and enterprise funds,each displayed in a separate column. All
remaining governmental and enterprise funds are aggregated and presented as nonmajor funds.
The City reports the following major governmental funds:
The General Fund is the general operating fund of the City. It is used to account for all
financial resources,except those required to be accounted for in another fund.
The Library Fund is used to record activity relating to the Yorkville Public Library.
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UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
1. Summary of Significant Accounting Policies(Cont.)
B. Basis of Presentation(Cont.)
Fund Financial Statements(Cont.)
Enterprise Funds are used to account for operations (a) that are financed and operated in a manner
similar to private business enterprises — where the intent of the governing body is that the costs
(expenses, including depreciation) of providing goods or services to the general public on a
continuing basis be financed or recovered primarily through user charges; or(b)where the governing
body has decided that periodic determination of revenues earned, expenses incurred and/or net
income is appropriate for capital maintenance, public policy, management control, accountability or
other purposes.
The City reports the following major enterprise funds:
Sewer Fund—This fund accounts for the operation and sewer infrastructure maintenance of the
City-owned sewer system, as well as the construction of new sewer systems within the City
limits. Revenues are generated through user maintenance fees.
Water Fund—This fund accounts for the operation and maintenance of the City-owned water
distribution system and construction of new water systems. Revenues are generated through
charges to users based on water consumption.
Additionally,the City also reports a pension trust fund and two agency funds. The pension trust fund
accounts for the activities of the City's public safety employees' (police) retirement system, which
accumulates resources for pension benefit payments to qualified public safety employees. The
agency funds reported by the City represent funds that are custodial in nature and do not involve
measurement of results of operations. Neither of these fund types is included in the government-wide
statement of net assets or statement of activities.
C. Measurement Focus and Basis of Accounting
The government-wide financial statements, as well as the proprietary and fiduciary fund financial
statements, are reported using the economic resources measurement focus and the accrual basis of
accounting. The economic resources measurement focus means all assets and liabilities (whether
current or noncurrent) are included on the balance sheet and the operating statements present
increases (revenues) and decreases (expenses) in total net assets. Under the accrual basis of
accounting, revenues are recognized when earned and measurable, and expenses are recognized as
incurred,regardless of the timing of related cash flows.
Governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as
they are both measurable and available. Revenues are considered to be available when they are
collectible within the current period or soon enough thereafter to pay liabilities of the current period.
For this purpose the City considers revenues to be available if they are collected within sixty (60)
days of the end of the current fiscal period. Due to the State of Illinois' fiscal difficulties and the
resulting delay in distributing receipts to local municipalities, the 60 day availability period for state
income taxes was extended in the accompanying financial statements in order to record 12 months
worth of tax collections. Revenues accrued at the end of the year include charges for services,
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UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
1. Summary of Significant Accounting Policies(Cont.)
C. Measurement Focus and Basis of Accounting(Cont.)
licenses and permits, fines and forfeits, intergovernmental revenues, investment earnings, property
taxes, sales taxes,income taxes, and other State-shared taxes. All other revenue items are considered
to be measurable and available only when cash is received by the government. Nonexchange
transactions, in which the City receives value without directly giving equal value in return, include
taxes, grants, and donations. Expenditures generally are recorded when a liability is incurred, as
under accrual accounting. However, debt service expenditures, as well as expenditures related to
compensated absences and claims and judgments,are recorded only when payment is due.
Differences occur from the manner in which the governmental activities within the government-wide
financial statements are prepared due to the inclusion of capital asset and long-term debt activity.
Governmental fund financial statements,therefore, include a reconciliation with brief explanations to
better identify the relationship between the government-wide statements and the statements for
governmental funds.
Private-sector standards of accounting and financial reporting issued prior to December 1, 1989,
generally are followed in both the government-wide and proprietary fund financial statements to the
extent that those standards do not conflict with or contradict guidance of the Governmental
Accounting Standards Board.
Proprietary funds separate all activity into two categories: operating and non-operating revenues and
expenses. Operating revenues and expenses result from providing services and producing and
delivering goods. Non-operating revenues and expenses include capital and non-capital financing
activities and investing activities.
Proprietary fund operating revenues, such as charges for services, result from exchange transactions
associated with the principal activity of the fund. Exchange transactions are those in which each
party receives and gives up essentially equal values. Non-operating revenues, such as subsidies and
investment earnings,result from nonexchange transactions or ancillary activities.
D. Budgets and Budgetary Accounting
Budgets are adopted on a basis consistent with accounting principles generally accepted in the United
States of America (GAAP), except for capital acquisitions and depreciation expense in proprietary
funds. Annual budgets are adopted for all funds. All annual appropriations lapse at fiscal year end.
The City follows these procedures in establishing the budgetary data reflected in the financial
statements:
1) Prior to May 1,the Mayor submits to the City Council the proposed budget for the fiscal year
commencing the following May 1. The operating budget includes proposed expenditures and
the means of financing them.
2) Public hearings are conducted at the City Offices to obtain taxpayer comments.
3) Prior to May 1,the budget is legally adopted by a vote of the City Council through passage of
an ordinance.
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UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
1. Summary of Significant Accounting Policies(Cont.)
D. Budgets and Budgetary Accounting(Cont.)
The budget officer is authorized to transfer budgeted amounts between departments within any fund;
however, any revisions that alter the total expenditures of any fund must be approved by the City
Council.
E. Capital Assets
Capital assets,which include property,plant,equipment,and infrastructure assets(e.g.,roads,bridges
and similar items), are reported in the applicable governmental or business-type activities columns in
the government-wide financial statements. Capital assets are defined by the City as assets with an
initial, individual cost above a set dollar threshold based on the asset type (see chart below). All
capital assets are valued at historical cost or estimated historical cost if actual historical cost is not
available. Donated capital assets are recorded at estimated fair market value at the date of donation.
The cost of normal maintenance and repairs that do not add to the value of the asset or materially
extend asset lives are not capitalized. All reported capital assets except land and construction in
progress are depreciated. Depreciation on all assets is provided on the straight-line basis over the
following estimated useful lives:
Estimated
Capitalization Useful
Threshold Lives
Land $ 25,000 N/A
Land Improvements 20,000 N/A
Site Improvements 20,000 3 -50 years
Buildings 50,000 10-50 years
Building Improvements 25,000 10-20 years
Vehicles,Machinery and Equipment 5,000 3- 10 years
Software 25,000 2-7 years
Infrastructure-Street Network 50,000 30-40 years
Infrastructure-Water Network 75,000 20-75 years
Infrastructure-Sanitary Network 75,000 25-60 years
Infrastructure-Storm Sewer 50,000 20-60 years
F. Investments
Investments are recorded at fair value. Fair value for the investment in the Illinois Funds Money
Market is the same as the value of the pool shares. State statute requires the State Treasurer's Illinois
Funds Money Market to comply with the Illinois Public Funds Investment Act.
G. Allowance for Uncollectible Taxes
No provision for uncollectible taxes on the current year's levy has been provided,based on the City's
collection experience. The City's policy is to write off uncollected taxes receivable of prior years.
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UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
1. Summary of Significant Accounting Policies(Cont.)
H. Estimates
Management uses estimates and assumptions in preparing financial statements. Those estimates and
assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets
and liabilities, and the reported revenues and expenditures. Actual results could differ from those
estimates.
I. Property Tax Revenue Recognition
Property taxes (2010 levy) were levied in November of 2010 by passage of a Tax Levy Ordinance.
2010 taxes attach as an enforceable lien on January 1, 2011. Tax bills are prepared by Kendall
County and issued on or about February 1, 2011. They are payable in two installments on or about
July 1, 2011 and on or about September 1, 2011. The County collects and distributes such taxes to
the taxing authorities within the County. Property tax revenues are recognized when they become
both measurable and available. Property tax revenue recorded during the current fiscal year primarily
represents receipts of the 2009 tax levy. Substantially all property taxes recorded as receivable by the
City as April 30, 2011 are anticipated to be received by November 1, 2011. As these taxes are levied
to fund operations for the 2011-2012 fiscal year,the revenue has been deferred at April 30, 2011 for
both fund and government-wide reporting.
J. Deferred Revenue
Deferred revenues arise when potential revenue does not meet both the measurable and available
criteria. Deferred revenues also arise when resources are received prior to the government having a
legal claim to them. In a subsequent period when both recognition criteria are met, or when the
government has a legal claim to the resources,the liability is removed and the revenue recognized.
K. Interfund Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the
end of the fiscal year are referred to as either"Interfund Payables/Receivables" for the current portion
of interfund loans or "Advances to/from Other Funds" for the noncurrent portion of interfund loans.
Any residual balances outstanding between the governmental activities and business-type activities
are reported in the government-wide financial statements as "Internal Balances." Noncurrent
advances between funds, if any, as reported in the fund financial statements, are offset by a fund
balance reserve account in applicable governmental funds to indicate that they are not available for
appropriation and are not expendable available financial resources.
L. Compensated Absences
Vested or accumulated vacation leave that is expected to be liquidated with expendable available
financial resources is reported as an expenditure and fund liability of the governmental fund that will
pay it. The government-wide financial statements record unused vacation leave as expenses and
liabilities when earned by employees. Vested or accumulated vacation leave of proprietary funds is
recorded as an expense and liability of those funds as the benefits accrue to employees.
In addition, an accrual for sick time has been made in long-term liabilities for eligible employees.
The City's policy allows employees who have been employed by the City for ten years or more to
receive payment for 50%of their unused accumulated sick time at retirement.
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UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
1. Summary of Significant Accounting Policies(Cont.)
M. Long-Term Debt
In the government-wide financial statements and in the proprietary funds financial statements,
long-term obligations are reported as liabilities in the applicable governmental activities, business-
type activities and proprietary fund type financial statements. Bonds payable are reported at face
value. Net bond premiums, discounts, and/or issuance costs are reported as deferred charges and
amortized over the term of the related debt.
In the fund financial statements,governmental fund types recognize bond premiums and discounts,as
well as bond issuance costs, during the current period. The face amount of debt issued is reported as
other financing sources. Premiums received on debt issuances are reported as other financing sources
while discounts on debt issuances are reported as other financing uses. Issuance costs are reported as
debt service expenditures.
N. Fund Equity/Net Assets
In the fund financial statements, governmental funds report reservations of fund balance for amounts
that are not available for appropriation or are legally restricted by outside parties for use for a specific
purpose. Designations of fund balance represent tentative management plans that are subject to
change.
Net assets represent the difference between assets and liabilities. Net assets invested in capital assets,
net of related debt consist of capital assets, net of accumulated depreciation, reduced by the
outstanding balances of any borrowing used for the acquisition or construction of improvements of
those assets. Net assets are reported as restricted when there are limitations imposed on their use
either through the enabling legislation adopted by the City or through external restrictions imposed by
creditors,grantors,laws,or regulations of other governments.
When an expenditure/expense is incurred for purposes for which both restricted and unrestricted
resources are available, it is the City's policy to apply restricted resources first, then unrestricted
resources as needed.
O. Assets Held for Others
In June of 2004,the City entered into an intergovernmental agreement with Yorkville-Bristol Sanitary
District for design and construction of the Rob Roy Creek Interceptor. At the date of completion,the
Yorkville-Bristol Sanitary District owns and maintains the Interceptor. All costs associated with the
construction of the infrastructure asset are recorded as Assets Held for Others in the City's financial
statements. As of April 30, 2011, the balance of this project was $11,091,000 reported in the Sewer
Fund. In connection with this project, the City issued a General Obligation Bonds, Series 2005D in
fiscal year 2006 for $11,300,000. At April 30, 2011, the outstanding balance is $11,320,000,
including$2,020,000 in Series 2008 refunding bonds. See Note 5 for more information on this long-
term debt issue.
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UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
1. Summary of Significant Accounting Policies(Cont.)
P. Statement of Cash Flows
For purpose of the statement of cash flows, the City considers all highly liquid investments with an
original maturity of three months or less when purchased to be cash equivalents. "Cash and cash
equivalents" includes cash on hand,savings accounts and checking accounts.
Q. Bad Debt Policy
The City has adopted a bad debt policy in which an outstanding debt is to be written off when it has
fulfilled one of the following criteria: 1) the debtor has been turned over to the collection agency to
attempt to collect on the debt owed; 2) the debt is overdue greater than one year; 3) efforts made to
collect the outstanding debt have been exhausted.
2. Legal Compliance and Accountability
The following funds report deficit fund equity:
Deficit
General Fund $ (271,900)
Nonmajor Special Revenue Fund
Land Cash (388,625)
Nonmajor Capital Projects Fund
Municipal Building (587,024)
Nonmajor Proprietary Fund
Recreation Center (197,085)
The following funds report an excess of actual expenditures over budget:
Excess
General Fund $ 71,969
Nonmajor Special Revenue Funds
Fox Hill SSA 720
Fox Industrial TIF 1,489
Countryside TIF 622
Downtown TIF 396
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UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
3. Deposits and Investments
A. Cash
The carrying amount of cash, excluding the Pension Trust Fund, was $3,352,770 at April 30, 2011,
while the bank balances were $3,785,652. Cash on hand of$1,010 has been excluded from these
amounts. All deposits, per the City's policy below, are required to be either insured by the Federal
Deposit Insurance Corporation (FDIC) up to $250,000, or collateralized with securities of the U.S.
Government, or with letters of credit issued by the Federal Home Loan Bank held in the City's name
by financial institutions acting as the City's agent. At April 30,2011, the entire balance was insured
or collateralized.
At April 30, 2011, the Pension Trust Fund's carrying amount of cash was $90,913 and the bank
balances were$92,564. The entire balance was covered under FDIC insurance as of April 30,2011.
B. Investments(excluding Pension Trust Fund)
The investments which the City may purchase are limited to the following: savings,checking,money
market accounts, certificate of deposits, and the Illinois Funds Money Market Fund and Prime Fund.
Any other type of investment will require City Council approval. All investments shall be as
authorized in the Illinois Compiled Statutes regarding the investment of public funds. As of April 30,
2011,the City held$1,619,789 in the Illinois Money Market Fund. This investment is not subject to
risk categorization,as the fund provides perfected collateral for the entire balance.
Interest Rate Risk. The City's policy states that a variety of financial instruments and maturities,
properly balanced, will help to insure liquidity and reduce risk or interest rate volatility and loss of
principal. The policy does not state specific limits in investment maturities as a means of managing
its exposure to fair value losses arising from increasing interest rates.
Credit Risk. Investments shall be made with judgment and care,under circumstances then prevailing,
which persons of prudence, discretion, and intelligence exercise in management of their own affairs,
not for speculation,but for investment, considering the safety of their capital, as well as the probable
income to be derived. The standard of prudence to be used by investment officials shall be the
`prudent person' standard and shall be applied in the context of managing an overall portfolio.
Custodial Credit Risk, For deposits and investments, custodial credit risk is the risk that, in the event
of the failure of the counterparty, the City will not be able to recover the value of its investments or
collateral securities that are in the possession of an outside party. The City's investment policy
requires that all amounts in excess of any insurance limits be collateralized by approved securities or
surety bonds issued by top-rated insurers,having a value of at least 110% of the deposits. Collateral
is required as security whenever deposits exceed the insurance limits of the FDIC. Repurchase
agreements must also be collateralized in the amount of 105% of market value of principal and
accrued interest. Collateral shall be held at an independent, third party institution in the name of the
City. The third party institution shall comply with all qualifications and requirements as set forth in
the Illinois Complied Statutes 30 ILCS 235/6.
Concentration of Credit Risk. The City's policy states that a variety of financial instruments and
maturities, properly balanced, will help to insure liquidity and reduce risk or interest rate volatility
and loss of principal. Diversifying instruments and maturities will avoid incurring unreasonable risks
in the investment portfolio regarding specific security types, issuers or individual financial
institutions. The City shall diversify to the best of its ability based on the type of funds invested and
the cash flow needs of those funds. The City places no limit on the amount the City may invest in any
one issuer.
39
UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
3. Deposits and Investments(Cont.)
C. Police Pension Investments
The Pension Trust Fund is authorized to invest in investments permitted under Section 3-13 5 of the
Illinois Police Pension Code (40 ILCS 511-101), which includes the following: (1) interest-bearing
bonds or tax anticipation warrants of the United States, of the State of Illinois, or of any county,
township or Municipal Corporation of the State of Illinois; (2) insured withdrawable capital accounts
of State chartered savings and loan associations; (3)insured withdrawable capital accounts of federal
chartered savings and loan associations if the withdrawable capital accounts are insured by the
Federal Savings and Loan Insurance Corporation; (4)insured investments in credit union; (5) savings
accounts or certificates of deposit of national or state banks; (6) securities described in Section 1-113
of the Illinois Code; (7) contracts and agreements supplemental thereto providing for investments in
the general account of a life insurance company authorized to do business in the State of Illinois; (8)
separate accounts of a life insurance company authorized to do business in Illinois, comprised of
common or preferred stocks, bonds, or money market instruments; (9) Federal National Mortgage
Association (FNMA) and Student Loan Marketing Association (SLMA); and (10) direct obligations
of the State of Israel.
The Pension Trust Fund's primary objective in dealing with investments is safety, liquidity, and
return on investments. Safety is the foremost objective and investments shall be undertaken in a
manner that seeks to insure the preservation of the capital. The investment portfolio shall remain
sufficiently liquid to enable the Fund to meet all operating requirements that might be reasonably
anticipated. Assets will be invested to achieve attractive real rates of return.
The following schedule reports the fair values and maturities for Pension Trust Fund's investments at
April 30,2011:
Investment Maturities
Fair Less Than 1 to 5 6 to 10 More Than
Investment Type Value One Year Years Years 10 Years
Fixed Income Securities
U.S.Treasuries $ 1,138,322 382,607 416,916 338,799
Federal Home Loan Mortgages 100,831 100,831
Federal Farm Credit Bank 107,108 10,708
Federal National Mortgage
Association 779,052 496,398 92,178 190,476
Government National Mortgage
Association 49,129 49,129
Total Fixed Income Securities 2,174,442 382,607 1,024,853 430,977 239,605
Mutual Funds 1,930,868
Total Investments $ 4,105,310
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UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
3. Deposits and Investments(Cont.)
C. Police Pension Investments(Cont.)
Interest Rate Risk. The Pension Trust Fund's investment policy states that no more than 5% of plan
assets shall be invested in illiquid, long-term investments. Such investments may include certificates
of deposits and guaranteed insurance contracts. Any other plan holding which would have a
noticeable impact on market price in whole or in part is also defined as illiquid.
Credit Risk. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill
its obligations. The Pension Trust Fund helps limit its exposure to credit risk by primarily investing
in securities issued by the United States Government and/or its agencies that are implicitly guaranteed
by the United States Government. The investments in the securities of the United States Government
agencies were all rated Triple A by Standard & Poor's and by Moody's Investor Services. The
Pension Trust Fund's policy prescribe to the"prudent person"rule which states,"Investments shall be
made with judgment and care, under circumstances then prevailing, which persons of prudence,
discretion and intelligence exercise in the management of their own affairs, not for speculation, but
for investment, considering the primary objective of safety as well as the second objective of the
attainment of market rates of return."
Custodial Credit Risk. For an investment, custodial credit risk is the risk that, in the event of the
failure of the counterparty, the Pension Trust Fund will not be able to recover the value of its
investments or collateral securities that are in the possession of an outside party. The Pension Trust
Fund's investment policy does not state specific collateral requirements.
Concentration of Credit Risk. There is a risk of loss attributed to the magnitude of the Fund's
investment in a single issuer. The Fund does not have a formal policy with regards to concentration
risk for investments. As of April 30, 2011, the Pension Trust Fund had no securities or equities with
over 5% of net plan assets invested. Although U.S. agency investments represent a large portion of
the portfolio, the investments are diversified by maturity dates and are backed by the issuing
organization.
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UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
4. Capital Assets
Governmental Activities
Balance, Balance,
May 1 April 30,
2010 Additions Deletions 2011
Capital Assets Not Being Depreciated
Land $ 29,835,610 97,569 29,933,179
Construction in Progress 213,719 127,812 341,531
30,049,329 225,381 - 30,274,710
Capital Assets Being Depreciated
Buildings 14,509,556 64,000 14,573,556
Equipment 5,549,366 130,626 5,679,992
Vehicles 2,602,327 47,739 (101,982) 2,548,084
Infrastructure 37,970,026 1,532,067 39,502,093
60,631,275 1,774,432 (101,982) 62,303,725
Less Accumulated Depreciation For
Buildings 1,795,876 290,831 2,086,707
Equipment 2,474,808 443,423 2,918,231
Vehicles 2,074,831 280,130 (100,400) 2,254,561
Infrastructure 9,919,033 1,002,530 10,921,563
16,264,548 2,016,914 (100,400) 18,181,062
Total Capital Assets Being
Depreciated,Net 44,366,727 (242,482) (1,582) 44,122,663
Governmental Activities Capital
Assets,Net $ 74,416,056 (17,101) (1,582) 74,397,373
Depreciation expense of $2,016,914 was charged to the governmental activities functional expense
categories as follows:
Governmental Activities Depreciation
General Government $ 71,443
Public Safety 98,046
Public Works 1,248,466
Library 179,525
Community Development 3,976
Culture and Recreation 415,458
$ 2,016,914
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UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
4. Capital Assets(Cont.)
Business-Type Activities
Balance, Balance,
May 1 April 30,
2010 Additions Deletions 2011
Capital Assets Not Being Depreciated
Land $ 615,376 615,376
Construction in Progress 827,595 827,595
1,442,971 - - 1,442,971
Capital Assets Being Depreciated
Equipment 18,891,299 18,891,299
Infrastructure 42,037,702 241,344 42,279,046
60,929,001 241,344 - 61,170,345
Less Accumulated Depreciation For
Equipment 3,923,026 432,103 4,355,129
Infrastructure 3,188,838 772,408 3,961,246
7,111,864 1,204,511 - 8,316,375
Total Capital Assets Being
Depreciated,Net 53,817,137 (963,167) - 52,853,970
Business Type Activities Capital
Assets,Net $ 55,260,108 (963,167) - 54,296,941
Depreciation expense of$777,189 and$427,322 was charged to the Water and Sewer Funds and functional
expense categories,respectively.
43
UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
5. Long-Term Debt
Debt service payments are paid from the Debt Service, Library, Fox Industrial TIF, Countryside TIF,Public
Works Capital, and Citywide Capital Funds for governmental activities and from the Water and Sewer
Funds for business-type activities. The following is a summary of changes in the long-term debt of the City
for the year ended April 30,2011:
a. At April 30,2011,long-term liabilities are as follows:
Beginning Ending Due Within
Issue Balance Increases Retirements Balance One Year
Governmental Activities:
2002 General Obligation and Alternative
Revenue Source Bonds,$625,000 original
issue, due in annual installments of
$50,000 to$75,000 through 2013;interest
at 3.00% to 4.75%. Payable from
incremental property tax revenues in the
Fox Industrial TIF (Special Revenue)
Fund. $ 215,000 70,000 145,000 70,000
2004C Debt Certificate, $650,000 original
issue, due in annual installments of
$50,000 to$95,000 through 2013;interest
at 3.80% to 5.00%. Payable from sales
and utility tax revenues in Debt Service
Fund. 285,000 95,000 190,000 95,000
2005 General Obligation and Alternative
Revenue Source Bonds, $3,525,000
original issue, due in annual installments
of $165,000 to $300,000 through 2025;
interest at 3.50%to 4.35%. Payable from
incremental property tax revenues in the
Countryside TIF(Special Revenue)Fund. 3,360,000 170,000 3,190,000 175,000
2005A General Obligation and Alternative
Revenue Source Bonds, $3,825,000
original issue, due in annual installments
of $30,000 to $335,000 through 2023;
interest at 4.00% to 4.375%. Payable
from Debt Service Fund. 3,290,000 185,000 3,105,000 195,000
2005B General Obligation and Alternative
Revenue Source Bonds, $7,250,000
original issue, due in annual installments
of $25,000 to $760,000 through 2025;
interest at 4.00%to 4.75%. Payable from
the Library Fund and secured by property
tax revenues. 7,200,000 75,000 7,125,000 175,000
44
UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
5. Long-Term Debt(Cont.)
a. At April 30,2011,long-term liabilities are as follows:
Beginning Ending Due Within
Issue Balance Increases Retirements Balance One Year
Governmental Activities(cont.):
2006 General Obligation and Alternative
Revenue Source Bonds, $1,500,000
original issue, due in annual installments
of $50,000 to $100,000 through 2025;
interest at 4.75%to 4.80%. Payable from
the Library Fund and secured by property
tax revenue. 1,300,000 150,000 1,150,000 175,000
Canover Sewer Recapture, $1,890 owed to
John Conover as reimbursement for sewer
extensions. The loan is due in FY 2023. 1,890 1,890
Land Purchase Agreement, non-interest
bearing agreement to purchase three
parcels of land in December 2007 at
$550,000 over a five year period. Paid
from Citywide Capital Fund. 250,000 125,000 125,000 125,000
Adjustable Rate Note,in July 2008,the City
agreed to purchase land at $1,251,900
with an initial cash payment of$314,400
and the remaining $937,500 to be
financed by the seller at an initial interest
rate of 6.26% to through 2013 at which
point the rate adjusts every five years
based on five-year Treasury Bonds. Paid
from Public Works Capital Fund. The
note expires in 2029. The City is making
monthly payments of$6,858. 902,623 26,544 876,079 28,254
Compensated Absences 386,947 154,739 541,686 242,538
Net Pension Obligation 133,940 264,385 398,325
Other Post-Employment Benefits 4,676 2,331 7,007
Accrued Claims 60,000 60,000
Total Governmental Activities
Long-Term Liabilities $17,390,076 421,455 956,544 16,854,987 1,280,792
Compensated Absences, the Net Pension Obligation, and Other Post-Employment Benefits will be
liquidated with General Fund resources.
45
UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
5. Long-Term Debt(Cont.)
a. At April 30,2011,long-term liabilities are as follows:
Beginning Ending Due Within
Issue Balance Increases Retirements Balance One Year
Business-Type Activities:
2004B General Obligation and Alternative
Revenue Source Bonds, $3,500,000
original issue,due in annual installments
of$120,000 to $455,000 through 2019;
interest at 2.50%to 4.00%.Payable from
sewer connection fees. $2,835,000 155,000 2,680,000 160,000
2005C General Obligation and Alternative
Revenue Source Bonds, $2,000,000
original issue,due in annual installments
of $35,000 to $150,000 through 2025;
interest at 3.50% to 5.50%. Payable
from water and sewer revenues. 1,730,000 85,000 1,645,000 90,000
2005D General Obligation and Alternative
Revenue Source Bonds, $11,300,000
original issue, due in annual installments
of $1,000,000 to $3,000,000 through
2016; interest at 4.15%. Principal and
interest payments for this bond shall be
paid from sewer connections fees,
infrastructure participation fees, and, if
those sources are not sufficient,property
taxes. 9,300,000 9,300,000 1,000,000
2007A Refunding General Obligation and
Alternative Revenue Source Bonds,
$3,020,000 original issue, due in annual
installments of $10,000 to $750,000
through 2022; interest at 4.00%to 4.25%.
Payable from Water Fund revenues. 2,970,000 10,000 2,960,000 10,000
2008 Refunding Alternative Revenue
Source Bonds, $2,020,000 original issue,
due in annual installments of$985,000 to
$1,035,000 through 2018; interest at
5.25.%. Payable from sewer connection
fees and, if those are not sufficient,
property taxes. 2,020,000 2,020,000
46
UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
5. Long-Term Debt(Cont.)
a. At April 30,2011,long-term liabilities are as follows:
Beginning Ending Due Within
Issue Balance Increases Retirements Balance One Year
Business-Type Activities(cont.):
2002 Capital Appreciation Debt
Certificates, $2,899,365 original issue,
due in annual installments of$35,000 to
$365,000 through 2013; interest accretes
at 2.50% to 4.50%. Payable from Water
Fund revenues. 821,912 27,200 215,000 634,112 285,000
2003 Illinois Rural Bond Bank Debt
Certificates, $2,035,000 original issue,
due in annual installments of$80,000 to
$155,000 through 2023; interest at 1.60%
to 5.20%. Payable from Sewer Fund
revenues. 1,545,000 90,000 1,455,000 95,000
2003 Debt Certificates, $4,800,000 original
issue, $4,000,000 refunded in 2007.
Remaining $800,000 is due in annual
installments of $100,000 to $300,000
through 2019; interest at 3.80%to 4.35%.
Payable from Water Fund revenues. 800,000 800,000
2004A Debt Certificates, $1,600,000
original issue, due in annual installments
of $135,000 to $190,000 through 2015;
interest at 1.40%to 3.60%. Payable from
Sewer Fund revenues. 875,000 160,000 715,000 170,000
2006A Refunding Debt Certificates,
$5,555,000 original issue, due in annual
installments of $5,000 to $850,000
through 2023;interest at 4.00%to 4.20%.
Payable from Water Fund revenues. 5,530,000 70,000 5,460,000 70,000
IEPA Loan L17-013000, $549,081 original
issue, due in semi-annual installments of
$7,478 to $19,147 through 2013; interest
at 3.58%. Payable from Sewer Fund
revenues. 109,950 35,358 74,592 36,634
47
UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
5. Long-Term Debt(Cont.)
a. At April 30,2011,long-term liabilities are as follows:
Beginning Ending Due Within
Issue Balance Increases Retirements Balance One Year
Business-Type Activities(cont.):
IEPA Loan L17-115300, $1,656,809
original issue, due in semi-annual
installments of $37,166 to $52,832
through 2020;interest at 2.625%.Payable
from Sewer Fund revenues. 894,930 84,107 810,823 86,329
IEPA Loan L17-1156300, $1,886,000
original issue, due in semi-annual
installments of $28,263 to $61,744
through 2027; interest at 2.50%. Payable
from Water Fund revenues. 1,681,967 83,500 1,598,467 85,600
Compensated Absences 72,617 45,432 118,049 46,710
Other Commitments(See Note 6.B.) 2,523,422 80,397 306,861 2,296,958 275,868
Total Business-Type Activities
Long-Term Liabilities $33,709,798 153,029 1,294,826 32,568,001 2,411,141
Compensated Absences will be liquidated with Water and Sewer Fund resources.
b. Debt Service Requirements to Maturity-
The annual requirements to amortize all City debt(excluding the Land Purchase Agreement and Other
Commitments)outstanding as of April 30,2011 are as follows:
Fiscal Year Governmental Activities
April 30, Principal Interest Total
2012 $ 913,254 700,686 1,613,940
2013 1,025,074 661,784 1,686,858
2014 867,012 617,963 1,484,975
2015 904,074 581,934 1,486,008
2016 956,270 544,564 1,500,834
2017-2021 5,669,560 2,070,740 7,740,300
2022-2026 5,250,009 665,501 5,915,510
2027-2029 195,825 16,663 212,488
$ 15,781,078 5,859,835 21,640,913
48
UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
5. Long-Term Debt(Cont.)
b. Debt Service Requirements to Maturity(cont.)-
Fiscal Year Business-Type Activities
April 30, Principal Interest Total
2012 $ 2,088,564 1,090,557 3,179,121
2013 3,063,433 1,125,210 4,188,643
2014 3,055,913 1,035,928 4,091,841
2015 3,490,579 915,883 4,406,462
2016 4,350,366 778,024 5,128,390
2017-2021 10,465,373 2,026,532 12,491,905
2022-2026 3,577,023 280,410 3,857,433
2027 61,744 772 62,516
Total $ 30,152,995 7,253,316 37,406,311
6. Commitments and Contingencies
A. Litigation
The City is a defendant in various lawsuits arising in the normal course of business. In the aggregate,
the remaining claims seek monetary damages in significant amounts. The outcome of these lawsuits is
not presently determinable and has not been accrued in the accompanying financial statements.
B. Agreements with Developers—Water and Sewer
Under an agreement entered into in the fiscal year ending April 2003, the City and developer of the
Windett Ridge subdivision agreed upon an advance of up to $170,000 for sanitary sewer system
improvements. The City is required to repay the advance to the developer within a ten-year period of
receipt of the loan. Under an amendment to the agreement signed in fiscal year ending April 2005,
the City and the developer agreed to reduce the balance by the amount of outstanding lot fees due the
City. Per the amendment, the new loan amount is $114,600, which is due to the developer by
October 21, 2013. This loan is recorded in the Sewer Fund and is to be paid with general sewer
connection fees.
In December of 2002, the City entered into an agreement with the developer of the Raintree Village
subdivision to reimburse the costs of sanitary sewer over-sizing within the development. The amount
of eligible expenses to be reimbursed by the City totals $1,154,718, of which$874,003 has been paid
through April 30, 2011. The remaining balance, $280,715, is subject to interest based on the twelve
month LIBOR. Annual sewer charges assessed on the residents of the subdivision are earmarked to
repay this obligation. The related sanitary sewer infrastructure was accepted by the City as an asset in
December of 2007. This amount is recorded in the Sewer Fund.
49
UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
6. Commitments and Contingencies(Cont.)
B. Agreements with Developers—Water and Sewer(Cont.)
Under a planned unit development agreement entered into in June of 2003, the City agreed to
reimburse the developer of the Grand Reserve subdivision for regional water improvements required
to support the subdivision and the surrounding area. In May of 2009,the two parties agreed upon the
repayment of$827,596 of eligible costs due in thirty-six monthly installments of$22,989 beginning
December 2009. As of April 30,2011,the City has repaid$390,809, leaving a balance of$436,787.
Water connection fees generated within the specific water pressure zone have been earmarked to
repay the developer. As of April 30, 2011, the City had not accepted the water infrastructure assets
from the developer. This liability is recorded in the Water Fund.
In August of 2003, the City entered into a reimbursement agreement with the developer of the Fox
Hill subdivision. The agreement allows for the reimbursement of eligible costs associated with the
construction and over-sizing of water and sewer infrastructure lines within the area. Eligible costs are
to be paid to the developer within 20 years of the agreement. This agreement was amended in April
2006 to include additional costs. Total eligible costs as of April 30, 2011 are $807,847, which
accrues compounded interest of 5% annually. Interest for a portion of eligible costs was computed
back to January 1, 1995. Total interest to date is $657,009. The amount recorded as a liability,
including interest, as of April 30, 2010 is $1,464,856. 52% of this amount is recorded in the Water
Fund;the remaining 48%of this amount is recorded in the Sewer Fund.
C. Agreements with Developers—Governmental Activities
Under a Development/Economic Initiative Agreement entered into in March of 2001,the City agreed
to reimburse eligible costs associated with a development located at Route 47 and Route 34. Eligible
costs of $2,074,833 and accrued interest at 5% are to be reimbursed from 50% of the sales tax
generated in the development,limited to a period of eighteen years. Through April 30, 2011,the City
has reimbursed$1,405,736,including$145,776 in the current year. All payments have been recorded
as an expenditure of the General Fund.
Under a Development and Annexation Agreement entered into in July of 2001, amended in October
of 2001, the City agreed to reimburse eligible costs associated with a development located at
Route 47 and Kennedy Road. Eligible costs of$8,639,334 are to be reimbursed from 50% of the
sales tax generated in the development, limited to a period of ten years. Through April 30, 2011,the
City has reimbursed $1,247,353, including $142,911 in the current year. All payments have been
recorded as an expenditure of the General Fund.
Under a Development/Economic Initiative Agreement entered into in June of 2002,the City agreed to
reimburse eligible costs associated with a development located at Route 34 and Cannonball Trail.
Eligible costs of $100,000 are to be reimbursed from 50% of the sales tax generated in the
development, limited to a period of fifteen years. Through April 30, 2011, the City has reimbursed
$87,450, including $18,166 in the current year. All payments have been recorded as an expenditure
of the General Fund.
50
UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
6. Commitments and Contingencies(Cont.)
C. Agreements with Developers—Governmental Activities(Cont.)
Under a Development/Economic Initiative Agreement entered into in February of 2005, the City
agreed to reimburse eligible costs associated with a development located at Route 47 and Wheaton
Avenue. Eligible costs of$1,107,923 and accrued interest at 5% are to be reimbursed from 50% of
the sales tax generated in the development, limited to a period of ten years. Through April 30, 2011,
the City has reimbursed $707,023, including $119,496 in the current year. All payments have been
recorded as an expenditure of the General Fund.
The City entered into an Annexation Agreement in April of 2006 related to a development located at
Route 47 between Base Line Road and Corneils Road. Under the agreement, the City agreed to
rebate 55%of City Admissions Taxes collected to offset the cost of improvements associated with the
development, limited to a period of ten years. In the year ended April 30,2011,the City reimbursed
$99,959. Payments are recorded as an expenditure of the General Fund. The agreement was
amended in August of 2011 to rebate 100%of admissions tax received by the City from the developer
for a period of ten years,and the admissions tax rate was decreased from 5%to 2.75%.
Under a Development/Economic Initiative Agreement entered into in January of 2007, the City
agreed to reimburse eligible costs associated with a development located at Route 47 and Corneils
Road. Eligible costs of$287,392 are to be reimbursed from 50% of the sales tax generated in the
development, limited to a period of twenty years. Through April 30, 2011, the City has reimbursed
$23,404, including $272 in the current year. All payments have been recorded as an expenditure of
the General Fund.
In June of 2007, the City entered into a Development Agreement to create a business district in the
area around Route 34 and Cannonball Trail. Under the Agreement, 50%of the sales tax and 100%of
the business district tax generated in the district are remitted by the City to an escrow agent to pay the
debt service on the 2007 Series Revenue Bonds. The Bonds are secured solely by the pledged
revenues and are not obligations of the City and are therefore not recorded on the City's books. All
payments have been recorded as an expenditure of the General Fund. Expenditures in the current
year were$437,172 for sales taxes and$283,777 in business district taxes.
In February of 2011, the City amended a Development/Economic Initiative Agreement dated April
2007. Under the original agreement, the City agreed to reimburse 20% of eligible costs associated
with a development located at Route 47 and Fountainview Drive from 50%of the sales tax generated
in the development,limited to a period of twenty years. Under the amended agreement, the City will
hold the sales tax rebates in an escrow account until certain land improvements have been completed.
Through April 30,2011,no sales tax has been collected and no payments have been made.
51
UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
7. Transfers
The following transfers were made during the fiscal year between funds within the City:
Transfers Transfers
In Out
General
Nonmajor Governmental $ 60,449 1,516,778
Sewer 83,045
Water 91,863
Total General 235,357 1,516,778
Nonmaj or Governmental
General 1,516,778 60,449
Nonmajor Governmental 96,000 96,000
Total Nonmajor Governmental 1,612,778 156,449
Sewer
General 83,045
Water 82,850
Total Sewer - 165,895
Water
General 91,863
Sewer 82,850
Total Water 82,850 91,863
Total $ 1,930,985 1,930,985
Purposes of significant transfers are as follows:
• $951,890 transferred from General Fund to Parks & Recreation Fund (nonmajor) to supplement the
operations of the City of Yorkville Park and Recreation activities.
• $429,404 transferred from General Fund to Debt Service Fund(nonmajor)to cover bond principal and
interest payments for governmental activities long-term debt.
• $135,484 transferred from General Fund to Citywide Capital Fund(nonmajor)to cover an installment
payment on long-term debt and for sidewalk replacement.
52
UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
8. Interfund Receivables and Payables
Interfund receivables and payables as of April 30,2011 are summarized below:
Due From Due to
Other Funds Other Funds
General
Water $ 137,277
Sewer 854,296
Nonmajor Governmental 100,000 585,713
Total General 100,000 1,577,286
Nonmaj or Governmental
General 585,713 100,000
Sewer 1,228,026
Total Nonmajor Governmental 585,713 1,328,026
Sewer
General 854,296
Nonmajor Governmental 1,228,026
Nonmajor Enterprise 198,741
Total Sewer 2,281,063 -
Water
General 137,277
Nonmajor Enterprise
Sewer 198,741
$ 3,104,053 3,104,053
Purposes of significant interfund receivables and payables are as follows:
• $1,577,286 due from the General Fund to the Parks and Recreation Capital Fund(nonmajor), the Parks
and Recreation Fund (nonmajor), the Water Fund, and the Sewer Fund representing cash borrowings
which occurred during the year.
• $587,024 due from the Municipal Building Fund (nonmajor) to the Sewer Fund representing cash
borrowings which occurred during the year.
• $641,002 due from the Land Cash Fund (nonmajor) to the Sewer Fund representing cash borrowings
which occurred during the year.
• $198,741 due from Recreation Center Fund (nonmajor) to the Sewer Fund representing cash
borrowings which occurred during the year.
• $100,000 due from the Parks and Recreation Fund (nonmajor) to the General Fund representing cash
borrowings which occurred during the year.
53
UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
9. Defined Pension Benefit Plans
A. Illinois Municipal Retirement Fund
Plan Description
The City's defined benefit pension plan, Illinois Municipal Retirement (IMRF) provides retirement,
disability, annual cost-of-living adjustments and death benefits to plan members and beneficiaries.
IMRF is an agent multiple-employer pension plan that acts as a common investment and
administrative agent for local governments and school districts in Illinois. The Illinois Pension Code
establishes the benefit provisions of the plan that can only be amended by the Illinois General
Assembly. IMRF issues a publicly available financial report that includes financial statements and
required supplementary information. That report may be obtained by writing to the Illinois Municipal
Retirement Fund,2211 York Road,Suite 500,Oak Brook,Illinois 60523,or on-line at www.imrforg.
Funding Policy
Employees participating in IMRF are required to contribute 4.50% of their annual covered salary.
State statutes require employers to contribute the amount necessary, in addition to member
contributions, to finance the retirement coverage of its own employees. The employer rate for
calendar year 2010 was 9.13% of payroll. The City also contributes for disability benefits, death
benefits and supplemental retirement benefits, all of which are pooled at the IMRF level. The
employer contribution requirements are established and may be amended by the IMRF Board of
Trustees,except for the supplemental retirement benefit rate which is set by State statute.
Annual Pension Cost
For December 31, 2010, the City's actual contributions were $295,402. The annual required
contribution for calendar year 2010 was $310,933. The required contribution was determined as part
of the December 31,2008 actuarial valuation using the entry age actuarial cost method. The actuarial
assumptions included (a) 7.50% investment rate of return (net of administrative expenses); (b)
projected salary increases of 4.00% a year attributable to inflation; (c) additional projected salary
increases ranging from 0.4% to 10.0% per year depending on age and service, attributable to
seniority/merit; and (d) post-retirement benefit increases of 3% annually. The actuarial value of
IMRF assets was determined using techniques that smooth the effects of short-term volatility in the
market value of investments over a five-year period with a 20% corridor between the actuarial and
market value of assets. The City's unfunded actuarial accrued liability is being amortized as a level
percentage of projected payroll on an open 30 year basis.
Funded Status and Funding Progress
As of December 31, 2010, the most recent actuarial valuation date, the Regular plan was 86.36%
funded. The actuarial accrued liability for benefits was $5,408,655 and the actuarial value of assets
was $4,671,071, resulting in an underfunded actuarial accrued liability (UAAL) of$737,584. The
covered payroll (annual payroll of active employees covered by the plan) was $3,235,515 and the
ratio of UAAL to the covered payroll was 23.00%.
54
UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
9. Defined Pension Benefit Plans(Cont.)
A. Illinois Municipal Retirement Fund(Cont.)
Funded Status and Funding Progress (Cont.)
The schedule of funding progress, presented as Required Supplementary Information following the
Notes to the Financial Statements, presents multi-year trend information about whether the actuarial
value of plan assets is increasing or decreasing over time relative to the actuarial accrued liability of
benefits.
B. Police Pension
Plan Description:
Police sworn personnel are covered by the Police Pension Fund, which is a defined benefit single-
employer pension plan. Although this is a single-employer pension plan, the defined benefits and
employee and employer contributions levels are governed by Illinois Compiled Statutes
(40 ILCS 5/3)and may be amended only by the Illinois legislature. The City accounts for the plan as
a pension trust fund. At April 30,2011,the Police Pension Fund membership consisted of
Retirees and Beneficiaries Currently Receiving Benefits
and Terminated Employees Entitled to Benefits but Not
Yet Receiving Them 4
Current Employees
Vested 12
Nonvested 14
Total 30
The following is a summary of the Police Pension Fund as provided for in Illinois Compiled Statutes.
The Police Pension Fund provides retirement benefits as well as death and disability benefits.
Employees attaining the age of 50 or more with 20 or more years of creditable service are entitled to
receive an annual retirement benefit of one-half of the salary attached to the rank held on the last day
of service, or for one year prior to the last day, whichever is greater. The pension shall be increased
by 2.5%of such salary for each additional year of service over 20 years up to 30 years to a maximum
of 75%of such salary. Employees with at least 8 years but less than 20 years of credited service may
retire at or after age 60 and receive a reduced benefit.
The monthly pension of a police officer who retired with 20 or more years of service after January 1,
1977, shall be increased annually, following the first anniversary date of retirement and be paid upon
reaching the age of at least 55 years, by 3% of the original pension and 3% simple interest annually
thereafter.
55
UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
9. Defined Pension Benefit Plans(Cont.)
B. Police Pension(Cont.)
Summary of Significant Accounting Policies and Plan Asset Matters
Basis of Accounting — The financial statements are prepared using the accrual basis of accounting.
Employee contributions are recognized as additions in the period in which employee services are
performed.
Method Used to Value Investments—Investments are reported at fair value. Short-term investments
are reported at cost, which approximates fair value. Investment income is recognized when earned.
Gains and losses on sales and exchanges of fixed-income securities are recognized on the transaction
date.
Contributions
Covered employees are required to contribute 9.91% of their base salary to the Police Pension Fund.
If an employee leaves covered employment with less than 20 years of service,accumulated employee
contributions may be refunded without accumulated interest. The City is required to contribute the
remaining amounts necessary to finance the plan as actuarially determined by an enrolled actuary at
the Illinois Department of Insurance. Future administrative costs are expected to be financed through
investment earnings.
Funded Status and Funding Progress
As of May 1, 2011, the most recent actuarial valuation date, the plan was 40.6% funded. The
actuarial accrued liability for benefits was $10,393,520 and the actuarial value of assets was
$4,216,855, resulting in an underfunded actuarial accrued liability (UAAL) of $6,176,665. The
covered payroll (annual payroll of active employees covered by the plan) was $1,890,046 and the
ratio of UAAL to the covered payroll was 326.8%.
The schedule of funding progress, presented as Required Supplementary Information following the
Notes to the Financial Statements, presents multi-year trend information about whether the actuarial
value of plan assets is increasing or decreasing over time relative to the actuarial accrued liability of
benefits.
56
UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
9. Defined Pension Benefit Plans(Cont.)
C. Annual Pension Costs
The net pension obligation is the cumulative difference between the APC and the contributions
actually made. Employer annual pension costs (APC), actual contributions and the net pension
obligation(NPO)are as follows:
Illinois
Illinois
Calendar Municipal Fiscal Police
Year Retirement Year Pension
Annual Pension Cost(APC) 2008 $ 287,422 2009 383,502
2009 302,036 2010 434,228
2010 310,933 2011 489,523
Actual Contribution 2008 287,422 2009 297,328
2009 302,036 2010 323,291
2010 295,402 2011 336,075
Percentage of APC 2008 100% 2009 77.5%
Contributed 2009 100% 2010 74.5%
2010 95% 2011 68.7%
Net Pension Obligation 2008 2009 133,940
2009 2010 244,877
2010 15,531 2011 398,325
The net pension obligation has been calculated as follows:
Illinois
Municipal Police
Retirement Pension Total
Annual Required Contribution $ 310,933 481,207 792,140
Interest on Net Pension Obligation 18,366 18,366
Adjustment to Annual Required Contribution (10,050) (10,050)
Annual Pension Cost 310,933 489,523 800,456
Contribution Made 295,402 336,075 631,477
Increase in Net Pension Obligation 15,531 153,448 168,979
Net Pension Obligation,Beginning of Year 244,877 244,877
Net Pension Obligation,End of Year $ 15,531 398,325 413,856
57
UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
10. Other Post-Employment Benefits
Plan Description
In addition to the pension benefits described in Note 9, the City provides limited health care insurance
coverage for its eligible retired employees. The benefits, benefit levels, employee contributions and
employer contributions are governed by the City and can be amended by the City under its personnel manual
and union contracts. To be eligible, employees must be enrolled in the City's healthcare plan at time of
retirement, and receive a pension from either the IMRF or the Police Pension Fund. The City provides an
explicit premium subsidy to certain retirees who meet eligibility conditions, and healthcare access to other
retired members provided the member pays 100%of the blended premium.
All healthcare benefits are provided through the City's health insurance plan. The benefit levels are similar to
those afforded to active employees. Benefits include general in-patient and out-patient medical services,
vision care, dental care and prescriptions. Upon a retired participant reaching the age of 65, Medicare
becomes the primary insurer and the City's plan becomes secondary.
Membership
At April 30,2011,membership consisted of:
Retirees and Beneficiaries Currently Receiving Benefits 6
Active Vested Employees 23
Active Nonvested Employees 50
Total 79
Funding Policy
The City negotiates the contribution percentages between the City and employees through union contracts
and personnel policy. Retired employees contribute 100%of the actuarially determined premium to the plan.
For the fiscal year ended April 30,2011,the City contributed$1,814.
Annual OPEB Costs and Net OPEB Obligation
The City had an actuarial valuation performed for the plan as of April 30, 2009 to determine the funded
status of the plan as of that date, as well as the employer's annual required contribution(ARC) for the fiscal
years ended April 30, 2011 and 2010. The City's annual OPEB cost(expense) of$4,145 was equal to ARC
for the fiscal year. The City's annual OPEB cost, the percentage of annual OPEB cost contributed to the
plan,and the net OPEB obligation for 2009 and 2010 was as follows:
Percentage
Annual of Annual Net
Fiscal OPEB Employer OPEB Cost OPEB
Year End Cost Contributions Contributions Obligation
April 30,2011 $ 4,145 1,814 43.76% 7,007
April 30,2010 4,145 1,814 43.76% 4,676
April 30,2009 4,159 1,814 43.62% 2,345
58
UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
10. Other Post-Employment Benefits(Cont.)
Annual OPEB Costs and Net OPEB Obligation (Cont.)
The Net OPEB Obligation at April 30,2011 was calculated as follows:
Annual Required Contribution $ 4,159
Interest on Net OPEB Obligation 238
Adjustment to Annual Required Contribution (252)
Total OPEB Cost 4,145
Contributions Made 1,814
Increase in Net OPEB Obligation 2,331
Net OPEB Obligation,Beginning of Year 4,676
Net OPEB Obligation,End of Year $ 7,007
The funded status of the plan as of April 30,2009 was as follows:
Actuarial Accrued Liability(AAL) $ 46,747
Actuarial Value of Plan Assets
Unfunded Actuarial Accrued Liability(UAAL) 46,747
Funded Ratio(Actuarial Value of Plan Assets/AAL) 0.00%
Covered Payroll(Active Plan Members) 6,299,956
UAAL as a Percentage of Covered Payroll 0.74%
Actuarial Methods and Assumptions
Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as
understood by the employer and plan members) and include the types of benefits provided at the time of
valuation and the historical pattern of sharing of benefit costs between the employer and plan members to that
point. The actuarial methods and assumptions used include techniques that are designed to reduce the effects
of short-term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent with the
long-term perspective of the calculations.
In the April 30, 2009 actuarial valuation, the entry age normal cost method was applied. The actuarial
assumptions included an investment rate of return of 5%, initial healthcare inflation rate of 8%, projected
salary increases of 5%,and a level-percentage-of-payroll over a 30-year open amortization period.
59
UNITED CITY OF YORKVILLE,ILLINOIS
Notes to the Financial Statements
April 30,2011
11. Risk Management
The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets;
errors and omissions; injuries to employees; and natural disasters. These risks are covered by commercial
insurance purchased from independent third parties. The City also purchased its employee health and
accident insurance from commercial carriers. Settled claims from these risks have not exceeded commercial
insurance coverage for the past three years. There were no significant reductions in insurance coverage
during the fiscal year ended April 30,2011.
12. Subsequent Events
In June 2011, the City approved a I%Non-Home Rule Retailers' Occupation Tax and a I%Non-Home Rule
Service Occupation Tax. The tax is effective January 1,2012 and is pledged for debt service.
On August 5,2011,Standard&Poor's lowered their long-term credit rating on U.S.debt to AA+from AAA and
affirmed the A-1+ short-term rating and removed both the short-and long-term ratings from CreditWatch
negative. Further,ratings for other lenders backed by the federal government were lowered one step from AAA
to AA+reflecting the companies direct reliance of the U.S.government.
The City plans to issue General Obligation Refunding Bonds(Alternative Revenue Source), Series 2011 in the
amount$10,845,000 to be payable from the 1%Non-Home Rule Retailers' Occupation Tax and 1%Non-Home
Rule Service Occupation Tax, and if necessary, property taxes. Upon issuance, the Bonds would refund the
Series 2008 Refunding Bonds and a portion of the 2005D General Obligation and Alternative Source Bonds.
The Bonds are expected to be due in annual installments of$500,000 to$995,000 through 2025. The offering is
in draft form and is expected to occur on October 26,2011.
60
REQUIRED SUPPLEMENTARY INFORMATION
(UNAUDITED)
UNITED CITY OF YORKVILLE,ILLINOIS
Required Supplementary Information
Illinois Municipal Retirement Fund
April 30,2011
Schedule of Funding Progress
Actuarial Unfunded UAAL as a
Actuarial Accrued (Overfunded) Percentage
Actuarial Value of Liabilities(AAL) AAL Funded Covered of Covered
Valuation Assets Entry Age (UAAL) Ratio Payroll Payroll
Date (a) (b) (b-a) (a/b) (c) (b-a)/c
12/31/2010 $ 4,671,071 5,408,655 737,584 86.36 % 3,235,515 22.80 %
12/31/2009 4,322,149 5,008,192 686,043 86.30 3,638,986 18.85
12/31/2008 4,165,811 4,949,634 783,823 84.16 3,694,367 21.22
12/31/2007 4,137,504 4,104,243 (33,261) 100.81 3,271,273 (1.02)
12/31/2006 3,574,710 3,290,143 (284,567) 108.65 2,565,402 (11.09)
12/31/2005 3,213,956 2,925,186 (288,770) 109.87 2,151,352 (13.42)
On a market value basis,the actuarial value of assets as of December 31,2010 is$5,019,299. On a market basis,the
funded ratio would be 92.80%.
Schedule of Employer Contributions
Actuarial Annual
Valuation Employer Required Percent
Date Contributions Contributions Contributed
12/31/2010 $ 310,933 295,402 95.0 %
12/31/2009 302,036 302,036 100.0
12/31/2008 287,422 287,422 100.0
12/31/2007 248,944 248,944 100.0
12/31/2006 202,667 202,667 100.0
12/31/2005 175,120 175,120 100.0
61
UNITED CITY OF YORKVILLE,ILLINOIS
Required Supplementary Information
Police Pension Fund
April 30,2011
Schedule of Funding Progress
Actuarial Unfunded UAAL as a
Actuarial Accrued (Overfunded) Percentage
Actuarial Value of Liabilities(AAL) AAL Funded Covered of Covered
Valuation Assets Entry Age (UAAL) Ratio Payroll Payroll
Date (a) (b) (b-a) (a/b) (c) (b-a)/c
4/30/2011 $ 4,216,855 10,393,520 6,176,665 40.57 % 1,890,046 326.8 %
4/30/2010 3,643,355 9,509,795 5,866,440 38.31 1,819,957 322.3
4/30/2009 2,759,119 8,272,076 5,512,957 33.35 1,926,125 286.2
4/30/2008 2,631,594 7,382,023 4,750,429 35.65 1,789,042 265.5
4/30/2007 2,156,872 5,728,722 3,571,850 37.65 1,573,832 227.0
4/30/2006 1,583,047 5,031,506 3,448,459 31.46 1,296,753 265.9
Schedule of Employer Contributions
Actuarial Annual
Valuation Employer Required Percent
Date Contributions Contributions Contributed
4/30/2011 $ 336,075 481,207 69.8 %
4/30/2010 323,291 429,562 75.3
4/30/2009 297,328 383,502 77.5
4/30/2008 275,144 339,071 81.1
4/30/2007 248,988 231,991 107.3
4/30/2006 231,124 231,960 99.6
62
COMBINING,INDIVIDUAL FUND,AND CAPITAL ASSET
FINANCIAL STATEMENTS AND SCHEDULES
GOVERNMENTAL FUND TYPES
GENERAL FUND
(Major Fund)
The General Fund is used to account for resources traditionally associated with governments which are not
required to be accounted for in another fund.
UNITED CITY OF YORKVILLE,ILLINOIS
General Fund
Schedule of Revenues- Budget and Actual
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Taxes
Property Taxes $ 2,450,000 2,521,570 71,570
Township Road and Bridge Taxes 160,000 164,296 4,296
Sales Tax 2,440,000 2,569,233 129,233
Municipal Utility Tax 961,000 873,999 (87,001)
Cable TV Franchise Taxes 190,000 228,452 38,452
Telephone Franchise Taxes 600,000 514,189 (85,811)
Hotel Tax 20,000 38,198 18,198
Admissions and Amusement Tax 275,928 182,063 (93,865)
Auto Rental Tax 3,421 8,298 4,877
Business District Tax 150,000 289,015 139,015
Parimutuel Taxes 5,131 5,131
Total Taxes 7,250,349 7,394,444 144,095
Intergovernmental
Income Tax 1,300,000 1,315,321 15,321
Personal Property Replacement Taxes 20,000 16,394 (3,606)
State Use Tax 237,063 240,047 2,984
Grants 1,803 53,537 51,734
Total Intergovernmental 1,558,866 1,625,299 66,433
Charges for Services
Garbage Surcharge 1,050,000 1,177,995 127,995
Collection Fees-Sanitary District 121,503 116,087 (5,416)
Mowing Income 3,960 3,960
Total Charges for Services 1,171,503 1,298,042 126,539
Licenses,Permits and Fees
Development Fees 80,000 73,350 (6,650)
Liquor Licenses 30,000 38,903 8,903
Other Licenses 4,500 2,670 (1,830)
Building Permits 205,000 126,829 (78,171)
Filing Fees 3,000 (3,000)
Zoning Variance Fees 170 (170)
Total Licenses,Permits and Fees 322,670 241,752 (80,918)
(Cont.)
63
UNITED CITY OF YORKVILLE,ILLINOIS
General Fund
Schedule of Revenues- Budget and Actual(Cont.)
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Fines and Forfeits
Fines 151,275 95,289 (55,986)
Administrative Adjudication 50,000 25,457 (24,543)
Police Tows 181,275 80,490 (100,785)
Total Fines and Forfeits 382,550 201,236 (181,314)
Investment Income 3,000 1,760 (1,240)
Other Revenues
Reimbursements
Legal 150,000 46,951 (103,049)
Library 40,582 (40,582)
Insurance 35,711 35,711
Health Insurance 168,318 254,493 86,175
Other 23,225 147,438 124,213
Donations 2,020 2,784 764
Miscellaneous Income 24,585 32,705 8,120
Total Other Revenues 408,730 520,082 111,352
Total Revenues $ 11,097,668 11,282,615 184,947
64
UNITED CITY OF YORKVILLE,ILLINOIS
General Fund
Schedule of Expenditures- Budget and Actual
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
General Government
Administration
Salaries-Mayor $ 11,310 10,700 (610)
Salaries-City Clerk 8,980 9,305 325
Salaries-City Treasurer 6,500 6,105 (395)
Salaries-Alderman 50,320 52,455 2,135
Salaries-Liquor Commissioner 1,000 1,167 167
Salaries-Administrative 202,242 239,314 37,072
Salaries-Overtime 575 223 (352)
Legal Services 65,000 59,394 (5,606)
Litigation Council 130,000 117,960 (12,040)
Corporate Council 90,000 87,544 (2,456)
Codification 8,000 4,159 (3,841)
Contractual Services 8,000 6,594 (1,406)
Cable Consortium Fee 50,000 75,262 25,262
Office Cleaning 14,400 13,124 (1,276)
Maintenance-Office Equipment 100 (100)
Telephone 20,000 11,315 (8,685)
Cellular Telephone 1,200 1,205 5
Telephone Systems Maintenance 3,000 2,945 (55)
Dues 12,450 11,533 (917)
Illinois Municipal League Dues 1,200 1,179 (21)
Subscriptions 100 160 60
Travel Expenses 1,000 790 (210)
Public Relations 150 55 (95)
Kendall County Paratransit 30,000 27,553 (2,447)
Senior Service Funding 5,000 (5,000)
Contingencies 10,000 75,000 65,000
Office Supplies 8,000 4,251 (3,749)
Operating Supplies 7,000 4,461 (2,539)
Postage and Shipping 14,000 8,055 (5,945)
Printing and Copying 6,750 8,081 1,331
Publishing and Advertising 2,000 655 (1,345)
IMRF Participants 27,153 26,574 (579)
Social Security and Medicare 26,463 22,375 (4,088)
Computer Equipment and Software 850 1,944 1,094
Office Equipment 608 608
Natural Gas 31,000 21,735 (9,265)
Total Administration 853,743 913,780 60,037
(Cont.)
65
UNITED CITY OF YORKVILLE,ILLINOIS
General Fund
Schedule of Expenditures- Budget and Actual(Cont.)
For the Year Ended April 30,2011
Variance from
Original Budget
Budget Actual Over(Under)
General Government(Cont.)
Finance
Salaries-Finance 259,690 201,586 (58,104)
Benefits-Unemployment Comp.Tax 38,000 77,786 39,786
Benefits-Health Insurance 1,156,090 1,185,928 29,838
Benefits-Group Life Insurance 28,240 24,060 (4,180)
Benefits-DentalNision Asst 100,880 99,350 (1,530)
Audit Fees and Expenses 57,700 43,500 (14,200)
Employee Assistance 4,000 2,425 (1,575)
Insurance-Liability and Property 344,129 325,906 (18,223)
Contractual Services 28,000 18,803 (9,197)
Maintenance-Office Equipment 1,800 838 (962)
Maintenance-Computers 500 (500)
Maintenance-Photocopiers 27,000 18,028 (8,972)
Accounting System Service Fee 15,000 10,728 (4,272)
Cellular Telephone 1,010 633 (377)
Dues 1,600 750 (850)
Subscriptions/Books 250 152 (98)
Office Supplies 2,000 488 (1,512)
Operating Supplies 3,500 1,032 (2,468)
Postage&Shipping 2,500 474 (2,026)
Printing&Copying 1,000 (1,000)
Marketing-Hotel Tax 20,000 33,255 13,255
IMRF Participants 25,190 18,759 (6,431)
Social Security&Medicare 29,070 15,326 (13,744)
Computer Equipment&Software 5,000 1,761 (3,239)
Office Equipment 250 (250)
City Tax Rebate 1,050 812 (238)
Sales Tax Rebates 620,000 863,793 243,793
Business District Rebate 150,000 283,777 133,777
Amusement Tax Rebate 63,000 99,959 36,959
Bad Debt Expense 91,278 91,278
Total Finance 2,986,449 3,421,187 434,738
Community Relations
Salaries-Employees 63,750 63,359 (391)
Contractual Services 4,800 3,475 (1,325)
Cellular Telephone 540 279 (261)
Subscriptions/Books 100 (100)
(Cont.)
66
UNITED CITY OF YORKVILLE,ILLINOIS
General Fund
Schedule of Expenditures- Budget and Actual(Cont.)
For the Year Ended April 30,2011
Variance from
Original Budget
Budget Actual Over(Under)
General Government(Cont.)
Community Relations(Cont.)
Public Relations 1,750 (1,750)
Office Supplies 750 130 (620)
Postage&Shipping 3,500 1,630 (1,870)
Printing&Copying 1,000 (1,000)
Publishing&Advertising 7,500 5,977 (1,523)
IMRF Participants 6,184 4,004 (2,180)
Social Security&Medicare 4,877 3,935 (942)
Community Events 6,000 526 (5,474)
Holiday Under the Stars 9,585 (9,585)
Total Community Relations 110,336 83,315 (27,021)
Engineering
Salaries-Employees 263,233 235,552 (27,681)
Salaries-Overtime 500 87 (413)
Contractual Services 30,000 4,578 (25,422)
Fees 2,550 1,000 (1,550)
Maintenance-Vehicles 1,500 1,303 (197)
Maintenance-Office Equip 500 (500)
Maintenance-Computers 500 (500)
Wearing Apparel 100 (100)
Cellular Telephone 3,000 1,340 (1,660)
Dues 1,000 428 (572)
Books and Publications 130 126 (4)
Engineering Supplies 2,000 928 (1,072)
Office Supplies 1,250 1,006 (244)
Postage and Shipping 500 257 (243)
Printing and Copying 1,500 1,116 (384)
IMRF Participants 25,582 21,727 (3,855)
Social Security and Medicare 20,176 17,409 (2,767)
Computer Equipment and Software 3,300 2,627 (673)
Office Equipment 500 (500)
Energy and Recycling Grant 5,307 5,307
Total Engineering 357,821 294,791 (63,030)
Total General Government 4,308,349 4,713,073 404,724
(Cont.)
67
UNITED CITY OF YORKVILLE,ILLINOIS
General Fund
Schedule of Expenditures- Budget and Actual(Cont.)
For the Year Ended April 30,2011
Variance from
Original Budget
Budget Actual Over(Under)
Public Safety
Police Department
Salaries-Employees 1,316,326 1,167,964 (148,362)
Salaries-Lieutenant/Sergeant 673,166 660,249 (12,917)
Salaries-Crossing Guard 25,000 17,381 (7,619)
Salaries-Police Clerks 212,386 156,502 (55,884)
Salaries-Part Time 39,000 30,604 (8,396)
Salaries-Overtime 60,000 61,250 1,250
Cadet Program 13,500 12,045 (1,455)
Salaries-Grant Reimbursement 21,337 21,337
Police Special Detail 4,432 4,432
Legal Services 20,000 (20,000)
Contractual Services 722 722
Maintenance-Equipment 9,750 6,286 (3,464)
Maintenance-Vehicles 47,000 43,648 (3,352)
Maintenance-Computers 2,500 272 (2,228)
Maintenance-K-9 1,000 11 (989)
Weather Warning Siren Maintenance 4,000 3,513 (487)
Wearing Apparel 10,000 10,586 586
Cops Grant -Vests 4,200 5,460 1,260
Kendall County Probation 3,000 2,683 (317)
Telephone 21,500 9,499 (12,001)
Cellular Telephone 17,920 12,644 (5,276)
MTD-Alerts Fee 5,150 6,660 1,510
New World Live Scan 15,000 10,281 (4,719)
Admin Adjudication Contractual 15,000 16,863 1,863
Dues 1,000 1,115 115
Subscriptions 350 (350)
Training and Conference 8,025 8,554 529
Travel Expenses 6,575 1,873 (4,702)
Community Relations 500 391 (109)
Police Commission 7,000 3,677 (3,323)
Tuition Reimbursement 2,800 1,808 (992)
Gun Range Fees 500 (500)
Special Response Team Fee 3,500 3,500
Neighborhood Watch 1,500 (1,500)
Citizens Police Academy 1,839 (1,839)
Compliance Checks 500 (500)
(Cont.)
68
UNITED CITY OF YORKVILLE,ILLINOIS
General Fund
Schedule of Expenditures- Budget and Actual(Cont.)
For the Year Ended April 30,2011
Variance from
Original Budget
Budget Actual Over(Under)
Public Safety(Cont.)
Police Department(Cont.)
Dare Program 3,000 2,629 (3'71)
Supplies-Grant Reimbursement 106 106
Office Supplies 3,000 2,933 (67)
Evidence Tech Supplies 1,000 995 (5)
Operating Supplies 8,500 6,066 (2,434)
Postage and Shipping 3,000 986 (2,014)
Printing and Copying 4,500 2,923 (1,577)
Publishing and Advertising 100 86 (14)
Gasoline 80,000 70,080 (9,920)
Ammunition 2,000 1,995 (5)
Admin Adjudication Operating 1,000 (1,000)
IMRF Participants 24,385 14,455 (9,930)
Social Security and Medicare 178,962 157,082 (21,880)
Police Pension 325,000 336,075 11,075
Computer Equipment and Software 7,000 5,032 (1,968)
Total Public Safety 3,190,934 2,883,253 (307,681)
Community Development
Building and Zoning
Employee Salaries 287,132 269,607 (17,525)
Legal Services 8,000 1,777 (6,223)
Inspections 25,000 17,387 (7,613)
Contractual Services 13,000 1,738 (11,262)
Economic Development 45,000 45,000
Cellular Telephone 1,500 1,318 (182)
Dues 1,500 1,016 (484)
Training and Conferences 200 115 (85)
Office Supplies 500 469 (31)
Operating Supplies 3,500 712 (2,788)
Postage and Shipping 1,000 230 (770)
Printing and Copying 1,300 1,062 (238)
Publishing and Advertising 150 87 (63)
Books and Maps 500 493 (7)
IMRF Participants 27,851 24,175 (3,676)
Social Security and Medicare 21,966 19,586 (2,380)
(Cont.)
69
UNITED CITY OF YORKVILLE,ILLINOIS
General Fund
Schedule of Expenditures- Budget and Actual(Cont.)
For the Year Ended April 30,2011
Variance from
Original Budget
Budget Actual Over(Under)
Community Development(Cont.)
Building and Zoning(Cont.)
Computer Equipment and Software 7,955 2,171 (5,784)
Office Equipment 125 (125)
Full Circle Grant 8,348 8,348
Total Community Development 446,179 395,291 (50,888)
Public Works
Streets Operations
Salaries-Employee 243,472 285,143 41,671
Salaries-Overtime 28,000 10,784 (17,216)
Inspections and Licenses 700 470 (230)
Contractual Services 1,000 695 (305)
Maintenance-Equipment 10,000 9,226 (774)
Maintenance-Vehicles 25,000 22,110 (2,890)
Maintenance-Traffic Signals 15,000 36,568 21,568
Maintenance-Street Lights 9,000 25,011 16,011
Maintenance-Property 30,000 13,672 (16,328)
Maintenance-Storm Sewer 5,000 5,473 473
Wearing Apparel 4,200 2,386 (1,814)
Rental-Equipment 1,000 176 (824)
Electricity 75,000 89,784 14,784
Cellular Telephone 4,020 2,053 (1,967)
Training and Conferences 2,000 180 (1,820)
Operating Supplies 10,000 3,375 (6,625)
Gasoline 32,000 29,350 (2,650)
Hand Tools 1,000 1,380 380
Gravel 1,500 427 (1,073)
IMRF Participants 26,332 27,424 1,092
Social Security and Medicare 20,768 22,091 1,323
Hanging Baskets 2,000 2,048 48
Mosquito Control 15,000 6,500 (8,500)
Safety Equipment 500 516 16
In Town Road Program 40,232 (40,232)
Tree and Stump Removal 10,000 8,300 (1,700)
Sidewalk Construction 4,000 1,225 (2,775)
Total Streets Operations 616,724 606,367 (10,357)
(Cont.)
70
UNITED CITY OF YORKVILLE,ILLINOIS
General Fund
Schedule of Expenditures- Budget and Actual(Cont.)
For the Year Ended April 30,2011
Variance from
Original Budget
Budget Actual Over(Under)
Public Works(Cont.)
Health and Sanitation
Garbage Services 1,140,000 1,177,611 37,611
Leaf Pickup 6,000 4,560 (1,440)
Total Health and Sanitation 1,146,000 1,182,171 36,171
Total Public Works 1,762,724 1,788,538 25,814
Total Expenditures $ 9,708,186 9,780,155 71,969
71
NONMAJOR GOVERNMENTAL FUNDS-
COMBINING STATEMENTS
UNITED CITY OF YORKVILLE,ILLINOIS
Combining Balance Sheet
Nonmajor Governmental Funds
April 30,2011
Total
Special Debt Capital Nonmajor
Revenue Service Projects Governmental
Funds Fund Funds Funds
ASSETS
Assets
Cash and Equivalents $3,649,011 8,653 371,888 4,029,552
Receivables:
Property Taxes Receivable 324,179 324,179
Intergovernmental Receivables 347,407 347,407
Accounts Receivable 2,975 2,449 5,424
Interfund Receivables 389,961 195,752 585,713
Prepaid Items 1,629 6,858 8,487
Total Assets $4,390,983 332,832 576,947 5,300,762
LIABILITIES AND FUND BALANCES
Liabilities
Accounts Payable $ 127,391 7,125 134,516
Retainage Payable 3,201 3,201
Accrued Payroll 14,515 14,515
Deferred Revenue 28,194 324,179 352,373
Other Liabilities 5,384 214,037 219,421
Interfund Payables 741,002 587,024 1,328,026
Total Liabilities 919,687 324,179 808,186 2,052,052
Fund Balances
Reserved for
Prepaids 1,629 6,858 8,487
Capital Purposes 2,388,310 348,275 2,736,585
Debt Service 569,790 8,653 578,443
Unreserved
Special Revenue Funds 511,567 511,567
Capital Projects Funds (586,372) (586,372)
Total Fund Balances 3,471,296 8,653 (231,239) 3,248,710
Total Liabilities and Fund Balances $4,390,983 332,832 576,947 5,300,762
72
UNITED CITY OF YORKVILLE,ILLINOIS
Combining Statement of Revenues,Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended April 30,2011
Total
Special Debt Capital Nonmajor
Revenue Service Projects Governmental
Funds Fund Funds Funds
Revenues
Property Taxes $ 343,845 343,845
Intergovernmental 523,767 523,767
Licenses,Permits and Fees 119,699 1,025 88,966 209,690
Fines and Forfeits 12,612 12,612
Charges for Services 220,962 220,962
Investment Income 4,289 19 4,308
Contributions 7,445 99 7,544
Grants 505,940 64,000 569,940
Other Revenue 198,329 29,780 228,109
Total Revenues 1,924,276 1,025 195,476 2,120,777
Expenditures
Current
General Government 5,507 5,740 11,247
Public Safety 3,060 3,060
Public Works 249,871 49 249,920
Culture and Recreation 1,360,244 1,360,244
Total Current Expenditures 1,615,622 - 8,849 1,624,471
Capital Outlays 118,934 250,896 369,830
Debt Service
Principal 240,000 280,000 151,544 671,544
Interest and Fees 147,026 149,404 55,751 352,181
Total Debt Service 387,026 429,404 207,295 1,023,725
Total Expenditures 2,121,582 429,404 467,040 3,018,026
Excess(Deficiency)of Revenues
over Expenditures (197,306) (428,379) (271,564) (897,249)
Other Financing Sources(Uses)
Transfers In 951,890 429,404 231,484 1,612,778
Transfers Out (156,449) (156,449)
Total Other Financing
Sources(Uses) 795,441 429,404 231,484 1,456,329
Net Change in Fund Balances 598,135 1,025 (40,080) 559,080
Fund Balance at Beginning of Year 2,873,161 7,628 (191,159) 2,689,630
Fund Balance at End of Year $3,471,296 8,653 (231,239) 3,248,710
73
NONMAJOR SPECIAL REVENUE FUNDS
Special Revenue Funds are used to account for specific revenues that are restricted to expenditures for
particular purposes.
The Fox Hill SSA Fund is used to account for the revenues and expenditures associated with the
maintenance of the common areas of the Fox Hill Estates subdivision.
The Sunflower SSA Fund is used to account for the revenues and expenditures associated with the
maintenance of the common areas of the Sunflower Estates subdivision.
The Motor Fuel Tax Fund is used to account for allotments of motor fuel taxes from the State of
Illinois made on per capita basis. These taxes are to be used to construct and maintain streets, traffic
signals and signs.
The Land Cash Fund is used to account for revenues and expenditures associated with the construction
of park facilities.
The Parks and Recreation Fund is used to account for revenues and expenditures associated with
Yorkville's Parks and Recreation departments.
The Fox Industrial TIF Fund is used to account for the accumulation of monies for the payment of the
2002 General Obligation Bond Series. These bonds were issued to finance capital improvements in the
Fox Industrial Park Area.
The Countryside TIF Fund is used to account for the accumulation of monies for the payment of the
2005 General Obligation Bond Series. These bonds were issued to finance future retail development at
Countryside Center.
The Downtown TIF Fund is used to account for the revenues and expenditures associated with the
development activities of the downtown area.
UNITED CITY OF YORKVILLE,ILLINOIS
Nonmajor Special Revenue Funds
Combining Balance Sheet
April 30,2011
Fox Motor
Hill Sunflower Fuel Land Parks&
SSA SSA Tax Cash Recreation
Fund Fund Fund Fund Fund
ASSETS
Assets
Cash and Equivalents $ 18,249 12,442 660,220
Receivables:
Intergovernmental Receivables 34,752 312,655
Accounts Receivable 2,975
Interfund Receivables 389,961
Prepaid Items 1,629
Total Assets $ 18,249 12,442 694,972 312,655 394,565
LIABILITIES AND FUND BALANCES
Liabilities
Accounts Payable $ 307 520 54,573 56,974 15,017
Retainage Payable 3,201
Accrued Payroll 14,515
Deferred Revenue 28,194
Other Liabilities 103 5,281
Interfund Payables 641,002 100,000
Total Liabilities 307 520 54,573 701,280 163,007
Fund Balances
Reserved for
Prepaids 1,629
Capital Purposes
Debt Service
Unreserved
Special Revenue Funds 17,942 11,922 640,399 (388,625) 229,929
Total Fund Balances 17,942 11,922 640,399 (388,625) 231,558
Total Liabilities and Fund Balances $ 18,249 12,442 694,972 312,655 394,565
74
Total
Nomnajor
Fox Countryside Downtown Special
Industrial TIF TIF TIF Revenue
Fund Fund Fund Funds
569,790 2,178,550 209,760 3,649,011
347,407
2,975
389,961
1,629
569,790 2,178,550 209,760 4,390,983
127,391
3,201
14,515
28,194
5,384
741,002
- - - 919,687
1,629
2,178,550 209,760 2,388,310
569,790 569,790
511,567
569,790 2,178,550 209,760 3,471,296
569,790 2,178,550 209,760 4,390,983
75
UNITED CITY OF YORKVILLE,ILLINOIS
Nonmajor Special Revenue Funds
Combining Statement of Revenues,Expenditures,
and Changes in Fund Balances
For the Year Ended April 30,2011
Fox Motor
Hill Sunflower Fuel Land Parks&
SSA SSA Tax Cash Recreation
Fund Fund Fund Fund Fund
Revenues
Property Taxes $ 19,894 13,871
Intergovernmental 523,767
Licenses,Permits and Fees 119,699
Charges for Services 220,962
Investment Income 839 300
Contributions 7,445
Grants 151,000 354,940
Other Revenue 11,665 186,664
Total Revenues 19,894 13,871 687,271 474,639 415,371
Expenditures
Current
General Government
Public Works 4,178 8,137 237,556
Culture and Recreation 199,390 1,160,854
Total Current Expenditures 4,178 8,137 237,556 199,390 1,160,854
Capital Outlays 118,934
Debt Service
Principal
Interest and Fees
Total Debt Service - - - - -
Total Expenditures 4,178 8,137 356,490 199,390 1,160,854
Excess(Deficiency)of Revenues
over Expenditures 15,716 5,734 330,781 275,249 (745,483)
Other Financing Sources(Uses)
Transfers In 951,890
Transfers Out (96,000) (60,449)
Total Other Financing
Sources(Uses) - - (96,000) (60,449) 951,890
Net Change in Fund Balances 15,716 5,734 234,781 214,800 206,407
Fund Balance at Beginning of Year 2,226 6,188 405,618 (603,425) 25,151
Fund Balance at End of Year $ 17,942 11,922 640,399 (388,625) 231,558
76
Total
Nonmajor
Fox Countryside Downtown Special
Industrial TIF TIF TIF Revenue
Fund Fund Fund Funds
228,346 6,372 75,362 343,845
523,767
119,699
220,962
15 3,135 4,289
7,445
505,940
198,329
228,361 9,507 75,362 1,924,276
1,989 1,622 1,896 5,507
249,871
1,360,244
1,989 1,622 1,896 1,615,622
118,934
70,000 170,000 240,000
9,933 137,093 147,026
79,933 307,093 - 387,026
81,922 308,715 1,896 2,121,582
146,439 (299,208) 73,466 (197,306)
951,890
(156,449)
- - - 795,441
146,439 (299,208) 73,466 598,135
423,351 2,477,758 136,294 2,873,161
569,790 2,178,550 209,760 3,471,296
77
UNITED CITY OF YORKVILLE,ILLINOIS
Fox Hill Special Service Area Fund
Schedule of Revenues,Expenditures and
Changes in Fund Balance-Budget and Actual
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Revenues
Fox Hill Property Tax Levy $ 19,463 19,894 431
Expenditures
Public Works
Common Grounds Maintenance 3,458 4,178 720
Net Change in Fund Balance 16,005 15,716 (289)
Fund Balance at Beginning of Year 2,226 2,226
Fund Balance at End of Year $ 18,231 17,942 (289)
78
UNITED CITY OF YORKVILLE,ILLINOIS
Sunflower Special Service Area Fund
Schedule of Revenues,Expenditures and
Changes in Fund Balance-Budget and Actual
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Revenues
Sunflower Property Tax Levy $ 13,112 13,871 759
Expenditures
Public Works
Common Grounds Maintenance 8,253 8,137 (116)
Net Change in Fund Balance 4,859 5,734 875
Fund Balance at Beginning of Year 6,188 6,188
Fund Balance at End of Year $ 11,047 11,922 875
79
UNITED CITY OF YORKVILLE,ILLINOIS
Motor Fuel Tax Fund
Schedule of Revenues,Expenditures and
Changes in Fund Balance-Budget and Actual
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Revenues
Intergovernmental $ 355,000 523,767 168,767
Investment Income 1,000 839 (161)
Grant Revenue 151,000 151,000
Other Revenue 11,665 11,665
Total Revenues 356,000 687,271 331,271
Expenditures
Public Works
Contractual Services 33,516 33,516
Supplies 295,600 204,040 (91,560)
Capital Outlay
Streets and Alleys 180,000 118,934 (61,066)
Total Expenditures 475,600 356,490 (119,110)
Excess(Deficiency)of Revenues
over Expenditures (119,600) 330,781 450,381
Other Financing Uses
Transfers Out (96,000) (96,000)
Net Change in Fund Balance (119,600) 234,781 354,381
Fund Balance at Beginning of Year 405,618 405,618
Fund Balance at End of Year $ 286,018 640,399 354,381
80
UNITED CITY OF YORKVILLE,ILLINOIS
Land Cash Fund
Schedule of Revenues,Expenditures and
Changes in Fund Balance-Budget and Actual
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Revenues
Licenses,Permits and Fees
Autumn Creek $ 22,000 18,460 (3,540)
Bristol Bay Land Cash 100,000 100,000
Blackberry Woods 568 568
Caledonia 38,000 (38,000)
River's Edge 671 671
Total Licenses,Permits and Fees 60,000 119,699 59,699
Grants
Whispering Meadows 323,000 312,655 (10,345)
Wheaton Woods 30,000 42,285 12,285
Total Grants 353,000 354,940 1,940
Total Revenues 413,000 474,639 61,639
Expenditures
Culture and Recreation
Wheaton Woods Nature Trail 2,133 2,133
Raintree Village 495,000 88,175 (406,825)
Bristol Bay Park 100,000 85,062 (14,938)
Brisol Bay Regional Park 14,020 14,020
Mosier Holding Costs 10,000 10,000
Total Expenditures 605,000 199,390 (405,610)
Excess(Deficiency)of Revenues
over Expenditures (192,000) 275,249 467,249
Other Financing Uses
Transfers Out (60,449) (60,449)
Net Change in Fund Balance (252,449) 214,800 467,249
Fund Balance at Beginning of Year (603,425) (603,425)
Fund Balance at End of Year $ (855,874) (388,625) 467,249
81
UNITED CITY OF YORKVILLE,ILLINOIS
Parks and Recreation Fund
Schedule of Revenues,Expenditures and
Changes in Fund Balance-Budget and Actual
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Revenues
Charges for Services
Fees for Programs $ 225,000 189,890 (35,110)
Concessions 30,000 31,072 1,072
Total Charges for Services 255,000 220,962 (34,038)
Investment Income 500 300 (200)
Contributions
Donations 14,000 6,745 (7,255)
Tree Donations 600 700 100
Total Contributions 14,600 7,445 (7,155)
Grants
Youth Services Grant 500 (500)
Other Revenue
Rental Income 15,000 22,471 7,471
Golf Outing Revenue 9,000 (9,000)
Retail Revenue 3,500 (3,500)
Hometown Days Revenue 130,000 137,142 7,142
Insurance Reimbursements 7,329 7,329
Miscellaneous Income 19,722 19,722
Total Other Revenue 157,500 186,664 29,164
Total Revenues 428,100 415,371 (12,729)
Expenditures
Culture and Recreation
Park Operations
Salaries-Employees 350,026 355,091 5,065
Salaries-Part-Time 17,000 15,969 (1,031)
Salaries-Overtime 4,000 439 (3,561)
Park Contractual 2,000 3,323 1,323
Maintenance-Equipment 14,000 17,143 3,143
Maintenance-Parks 34,000 27,088 (6,912)
Wearing Apparel 4,100 4,031 (69)
Rental Equipment 2,500 188 (2,312)
Cellular Telephone 4,200 1,802 (2,398)
(Cont.)
82
UNITED CITY OF YORKVILLE,ILLINOIS
Parks and Recreation Fund
Schedule of Revenues,Expenditures and
Changes in Fund Balance-Budget and Actual(Cont.)
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Expenditures(Cont.)
Culture and Recreation(Cont.)
Park Operations(Cont.)
Legal 4,000 1,749 (2,251)
Training and Conferences 1,500 309 (1,191)
Office Supplies 300 152 (148)
Operating Supplies 20,000 10,400 (9,600)
Hand Tools 1,750 1,785 35
Christmas Decorations 1,000 359 (641)
Public Decoration 500 (500)
IMRF Participants 33,953 32,914 (1,039)
Social Security/Medicare 28,383 27,503 (880)
Computer Equipment and Software 500 (500)
Office Equipment 500 (500)
Flowers/Trees 500 473 (27)
Total Park Operations 524,712 500,718 (23,994)
Recreation Operations
Salaries-Employee 368,532 248,541 (119,991)
Salaries-Concession 10,000 9,021 (979)
Salaries-Pre-School 20,000 23,085 3,085
Salaries-Part time 22,080 12,708 (9,372)
Salaries-Overtime 300 (300)
Salaries-Instructor Contractual 16,000 22,657 6,657
Salaries-Recording Secretary 3,000 (3,000)
Contractual Services 50,000 49,076 (924)
Maintenance Supplies 2,000 412 (1,588)
Maintenance-Vehicles 1,000 1,387 387
Maintenance-Office Equipment 3,500 2,459 (1,041)
Youth Services Grant Expenses 500 (500)
Electricity 22,000 21,229 (771)
Telephone/Internet 1,300 3,556 2,256
Cellular Telephone 3,000 1,961 (1,039)
Portable Toilets 4,500 3,750 (750)
Publishing/Advertising 27,000 27,872 872
Books/Publications 100 (100)
Dues 1,500 482 (1,018)
(Cont.)
83
UNITED CITY OF YORKVILLE,ILLINOIS
Parks and Recreation Fund
Schedule of Revenues,Expenditures and
Changes in Fund Balance-Budget and Actual(Cont.)
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Expenditures(Cont.)
Culture and Recreation(Cont.)
Recreation Operations(Cont.)
Training and Conferences 500 680 180
Office Supplies 3,000 2,466 (534)
Program Supplies 53,600 47,154 (6,446)
Operating Supplies 1,000 388 (612)
Recreation Equipment 2,000 283 (1,717)
Postage and Shipping 8,000 7,006 (994)
Gasoline 3,000 1,626 (1,374)
Mileage 300 (300)
Golf Outing Expenses 6,000 (6,000)
Concessions 18,000 17,834 (166)
Hometown Days Expenses 100,000 99,903 (97)
Scholarships 1,000 221 (779)
Program Refund 7,000 3,082 (3,918)
IMRF Participants 41,537 24,798 (16,739)
Social Security/Medicare 30,351 23,899 (6,452)
Computer Equipment&Software 2,600 2,600
Miscellaneous Retail 3,000 (3,000)
Total Recreation Operations 837,200 660,136 (177,064)
Total Expenditures 1,361,912 1,160,854 (201,058)
Excess(Deficiency)of Revenues
over Expenditures (933,812) (745,483) 188,329
Other Financing Sources(Uses)
Transfers In 951,890 951,890
Net Change in Fund Balance 18,078 206,407 188,329
Fund Balance at Beginning of Year 25,151 25,151
Fund Balance at End of Year $ 43,229 231,558 188,329
84
UNITED CITY OF YORKVILLE,ILLINOIS
Fox Industrial TIF Fund
Schedule of Revenues,Expenditures and
Changes in Fund Balance-Budget and Actual
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Revenues
Property Taxes $ 216,677 228,346 11,669
Investment Income 50 15 (35)
Total Revenues 216,727 228,361 11,634
Expenditures
General Government
Administration Fees 500 1,989 1,489
Debt Service
Principal 70,000 70,000
Interest 9,933 9,933
Total Debt Service 79,933 79,933 -
Total Expenditures 80,433 81,922 1,489
Net Change in Fund Balance 136,294 146,439 10,145
Fund Balance at Beginning of Year 423,351 423,351
Fund Balance at End of Year $ 559,645 569,790 10,145
85
UNITED CITY OF YORKVILLE,ILLINOIS
Countryside TIF Fund
Schedule of Revenues,Expenditures,and
Changes in Fund Balance-Budget and Actual
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Revenues
Property Taxes $ 6,250 6,372 122
Investment Income 6,104 3,135 (2,969)
Total Revenues 12,354 9,507 (2,847)
Expenditures
General Government
Administrative Fees 1,000 1,622 622
Debt Service
Principal 170,000 170,000
Interest 137,093 137,093
Total Expenditures 308,093 308,715 622
Net Change in Fund Balance (295,739) (299,208) (3,469)
Fund Balance at Beginning of Year 2,477,758 2,477,758
Fund Balance at End of Year $ 2,182,019 2,178,550 (3,469)
86
UNITED CITY OF YORKVILLE,ILLINOIS
Downtown TIF Fund
Schedule of Revenues,Expenditures,and
Changes in Fund Balance-Budget and Actual
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Revenues
Property Taxes $ 88,550 75,362 (13,188)
Expenditures
General Government
Administrative Fees 1,500 1,896 396
Net Change in Fund Balance 87,050 73,466 (13,584)
Fund Balance at Beginning of Year 136,294 136,294
Fund Balance at End of Year $ 223,344 209,760 (13,584)
87
NONMAJOR DEBT SERVICE FUND
The Debt Service Fund is used to account for the accumulation of resources for, and the payment of,
principal, interest and related costs of the Series 2004C and 2005A General Obligation Bonds. These bonds
were issued to finance roadway improvements.
UNITED CITY OF YORKVILLE,ILLINOIS
Schedule of Revenues,Expenditures and
Changes in Fund Balance-Budget and Actual
Debt Service Fund
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Revenues
Licenses,Permits and Fees $ 1,025 1,025
Expenditures
Debt Service
Principal 280,000 280,000
Interest 149,404 149,404
Total Expenditures 429,404 429,404 -
Excess(Deficiency)of Revenues
over Expenditures (429,404) (428,379) 1,025
Other Financing Sources
Transfers In 429,404 429,404
Net Change in Fund Balance - 1,025 1,025
Fund Balance at Beginning of Year 7,628 7,628
Fund Balance at End of Year $ 7,628 8,653 1,025
88
NONMAJOR CAPITAL PROJECTS FUNDS
Capital Projects Funds are used to account for financial resources to be used for the acquisition or
construction of major capital facilities.
The Municipal Building Fund is used to account for financial resources accumulated to finance capital
improvements to City buildings.
The Police Capital Fund is used to account for financial resources accumulated to purchase public
safety vehicles and equipment.
The Public Works Capital Fund is used to account for financial resources accumulated to purchase
vehicles,equipment and other capital assets for use in the Public Works department.
The Parks and Recreation Capital Fund is used to account for financial resources accumulated for
land improvements and to purchase equipment used for the maintenance of this improved park land and
open space.
The Citywide Capital Fund is used to account for the financial resources accumulated for maintenance
of public infrastructure,and to fund new capital improvements that benefit the public.
UNITED CITY OF YORKVILLE,ILLINOIS
Nonmajor Capital Projects Funds
Combining Balance Sheet
April 30,2011
Municipal Police Public Works
Building Capital Capital
Fund Fund Fund
ASSETS
Assets
Cash and Equivalents $ 195,154 101,885
Receivables:
Accounts Receivable 2,449
Interfund Receivables
Prepaid Items 6,858
Total Assets $ - 197,603 108,743
LIABILITIES AND FUND BALANCES
Liabilities
Accounts Payable $ 2,656
Other Liabilities
Interfund Payables 587,024
Total Liabilities 587,024 2,656 -
Fund Balances
Reserved for
Prepaids 6,858
Capital Purposes 194,947 101,885
Unreserved
Capital Projects Funds (587,024)
Total Fund Balances (587,024) 194,947 108,743
Total Liabilities and Fund Balances $ - 197,603 108,743
89
Total
Parks and Nonmajor
Recreation Citywide Capital
Capital Capital Projects
Fund Fund Funds
13,976 60,873 371,888
2,449
195,752 195,752
6,858
209,728 60,873 576,947
4,469 7,125
158,285 55,752 214,037
587,024
158,285 60,221 808,186
6,858
51,443 348,275
652 (586,372)
51,443 652 (231,239)
209,728 60,873 576,947
90
UNITED CITY OF YORKVILLE,ILLINOIS
Nonmajor Capital Projects Funds
Combining Statement of Revenues,Expenditures,
and Changes in Fund Balances
For the Year Ended April 30,2011
Municipal Police Public Works
Building Capital Capital
Fund Fund Fund
Revenues
Licenses,Permits and Fees $ 20,700 16,416 25,100
Fines and Forfeits 12,612
Investment Income
Contributions
Grants
Other Revenue 8,900 12,180
Total Revenues 20,700 37,928 37,280
Expenditures
Current
General Government
Public Safety 3,060
Public Works 49
Total Current Expenditures - 3,060 49
Capital Outlays 50,205 4,000
Debt Service
Principal 26,544
Interest and Fees 55,751
Total Debt Service - - 82,295
Total Expenditures - 53,265 86,344
Excess(Deficiency)of Revenues
over Expenditures 20,700 (15,337) (49,064)
Other Financing Sources
Transfers In
Net Change in Fund Balances 20,700 (15,337) (49,064)
Fund Balance at Beginning of Year (607,724) 210,284 157,807
Fund Balance at End of Year $ (587,024) 194,947 108,743
91
Total
Parks and Nonmajor
Recreation Citywide Capital
Capital Capital Projects
Fund Fund Funds
1,650 25,100 88,966
12,612
19 19
99 99
64,000 64,000
7,500 1,200 29,780
9,249 90,319 195,476
5,740 5,740
3,060
49
- 5,740 8,849
24,658 172,033 250,896
125,000 151,544
55,751
- 125,000 207,295
24,658 302,773 467,040
(15,409) (212,454) (271,564)
231,484 231,484
(15,409) 19,030 (40,080)
66,852 (18,378) (191,159)
51,443 652 (231,239)
92
UNITED CITY OF YORKVILLE,ILLINOIS
Municipal Building Fund
Schedule of Revenues,Expenditures and
Changes in Fund Balance-Budget and Actual
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Revenues
Licenses,Permits and Fees $ 55,000 20,700 (34,300)
Net Change in Fund Balance 55,000 20,700 (34,300)
Fund Balance at Beginning of Year (607,724) (607,724)
Fund Balance at End of Year $ (552,724) (587,024) (34,300)
93
UNITED CITY OF YORKVILLE,ILLINOIS
Police Capital Fund
Schedule of Revenues,Expenditures and
Changes in Fund Balance-Budget and Actual
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Revenues
Licenses,Permits and Fees
Development Fees $ 31,000 16,416 (14,584)
Fines and Forfeits
DUI Fines 6,462 6,462
Electronic Citations 122 122
Impound Fees 5,000 6,028 1,028
Other Revenue 1,000 8,900 7,900
Total Revenues 37,000 37,928 928
Expenditures
Public Safety
Contractual Services 1,500 3,060 1,560
Capital Outlay
Police Equipment
Equipment 40,000 1,462 (38,538)
K-9 Equipment 2,500 (2,500)
Vehicles 40,000 42,310 2,310
Car Build Out 20,000 6,433 (13,567)
Total Expenditures 104,000 53,265 (50,735)
Excess(Deficiency)of Revenues
over Expenditures (67,000) (15,337) 51,663
Other Financing Sources
Transfers In 25,000 (25,000)
Net Change in Fund Balance (42,000) (15,337) 26,663
Fund Balance at Beginning of Year 210,284 210,284
Fund Balance at End of Year $ 168,284 194,947 26,663
94
UNITED CITY OF YORKVILLE,ILLINOIS
Public Works Capital Fund
Schedule of Revenues,Expenditures and
Changes in Fund Balance-Budget and Actual
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Revenues
Licenses,Permits and Fees
Development Fees $ 35,000 25,100 (9,900)
Other Revenue 12,180 12,180
Total Revenue 35,000 37,280 2,280
Expenditures
Public Works
Contractual Services 49 49
Supplies 5,000 (5,000)
Capital Outlay
Public Works Equipment
Vehicles 46,000 (46,000)
Skidsteer Upgrade 4,000 4,000
Debt Service
Public Works Building 84,000 82,295 (1,705)
Total Expenditures 139,000 86,344 (52,656)
Net Change in Fund Balance (104,000) (49,064) 54,936
Fund Balance at Beginning of Year 157,807 157,807
Fund Balance at End of Year $ 53,807 108,743 54,936
95
UNITED CITY OF YORKVILLE,ILLINOIS
Parks and Recreation Capital Fund
Schedule of Revenues,Expenditures and
Changes in Fund Balance-Budget and Actual
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Revenues
Parks Capital Fee $ 2,500 1,650 (850)
Investment Income 99 99
Other Revenue 15,000 7,500 (7,500)
Total Revenues 17,500 9,249 (8,251)
Expenditures
Capital Outlay
Park Equipment
Raintree Park 158,135 9,002 (149,133)
Baseball Field Construction 15,000 15,656 656
Total Expenditures 173,135 24,658 (148,477)
Net Change in Fund Balance (155,635) (15,409) 140,226
Fund Balance at Beginning of Year 66,852 66,852
Fund Balance at End of Year $ (88,783) 51,443 140,226
96
UNITED CITY OF YORKVILLE,ILLINOIS
Citywide Capital Fund
Schedule of Revenues,Expenditures and
Changes in Fund Balance-Budget and Actual
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Revenues
Licenses,Permits and Fees
Engineering Capital Fee $ 4,000 3,100 (900)
Road Contribution Fee 24,000 22,000 (2,000)
Investment Income 19 19
Grants 231,000 64,000 (167,000)
Other Revenue 1,200 1,200
Total Revenues 259,000 90,319 (168,681)
Expenditures
General Government
Contractual Services 5,740 5,740
Capital Outlay
Vehicles 4,000 (4,000)
Sidewalk Replacement 37,500 10,484 (27,016)
Parkway Tree Planting 25,000 (25,000)
Sidewalk Replacement Riverfront 50,000 (50,000)
Safe Routes to School 46,200 (46,200)
Safe Routes to School(Construction) 184,800 (184,800)
Town Square Park 25,000 (25,000)
Faxon Road Row 85,000 (85,000)
Old Jail 161,549 161,549
Debt Service
Ron Clark Property Purchase Note 125,000 125,000
Total Expenditures 582,500 302,773 (279,727)
Excess(Deficiency)of Revenues
over Expenditures (323,500) (212,454) 111,046
Other Financing Sources
Transfers In 162,500 231,484 68,984
Net Change in Fund Balance (161,000) 19,030 180,030
Fund Balance at Beginning of Year (18,378) (18,378)
Fund Balance at End of Year $ (179,378) 652 180,030
97
PROPRIETARY FUND TYPE
ENTERPRISE FUNDS
Enterprise Funds are established to account for the financing of self-supporting activities of governmental
units which render services to the general public on a user charge basis. Enterprise Funds are maintained on
the accrual basis of accounting.
The Sewer Fund (major fund) is used to account for the operation and sewer infrastructure maintenance
of the City-owned sewer system, as well as the construction of new sewer systems within City limits.
Revenues are generated through a user maintenance fee.
The Water Fund(major fund)is used to account for the operation and infrastructure maintenance of the
City-owned water distribution system and construction of new water systems. Revenues are generated
through charges to users based on water consumption.
The Recreation Center Fund is used to account for the revenues and expenses of the recreation center
which is operated by the Parks and Recreation department. Revenues are generated through user fees.
UNITED CITY OF YORKVILLE,ILLINOIS
Sewer Fund
Schedule of Revenues,Expenses and
Changes in Net Assets-Budget and Actual
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Operating Revenues
Charges for Services $ 580,000 731,743 151,743
Other Revenue 4,815 4,815
Total Revenues 580,000 736,558 156,558
Operating Expenses
Operations 426,575 405,241 (21,334)
Depreciation 427,322 427,322
Total Operating Expenses 426,575 832,563 405,988
Operating Income(Loss) 153,425 (96,005) (249,430)
Nonoperating Revenues(Expenses)
Connection Fees 300,000 740,000 440,000
Investment Income 1,800 1,517 (283)
Amortization Expense (28,103) (28,103)
Interest Expense (1,510,813) (767,493) 743,320
Total Nonoperating Revenues(Expenses) (1,209,013) (54,079) 1,154,934
Income(Loss)before Contributions and Transfers (1,055,588) (150,084) 905,504
Contributions and Transfers
Contributions-Capital Assets 171,170 171,170
Transfers Out (83,045) (165,895) (82,850)
Total Contributions and Transfers (83,045) 5,275 88,320
Change in Net Assets (1,138,633) (144,809) 993,824
Net Assets at Beginning of Year 16,883,090 16,883,090
Net Assets at End of Year $ 15,744,457 16,738,281 993,824
98
UNITED CITY OF YORKVILLE,ILLINOIS
Water Fund
Schedule of Revenues,Expenses and
Changes in Net Assets-Budget and Actual
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Operating Revenues
Charges for Services $ 1,349,250 1,753,713 404,463
Other Revenue 8,755 8,755
Total Revenues 1,349,250 1,762,468 413,218
Operating Expenses
Operations 1,173,757 1,095,220 (78,537)
Improvements 271,856 (271,856)
Depreciation 777,189 777,189
Total Expenses 1,445,613 1,872,409 426,796
Operating Loss (96,363) (109,941) (13,578)
Nonoperating Revenues(Expenses)
Connection Fees 190,000 96,140 (93,860)
Improvement Expansion Fee 580,104 685,188 105,084
Investment Income 3,000 1,884 (1,116)
Amortization Expense (91,873) (91,873)
Interest Expense (585,201) (431,818) 153,383
Total Nonoperating Revenues(Expenses) 187,903 259,521 71,618
Income before Contributions and Transfers 91,540 149,580 58,040
Contributions and Transfers
Contributions-Capital Assets 70,174 70,174
Transfers In 82,850 82,850
Transfers Out (91,863) (91,863)
Total Contributions and Transfers (91,863) 61,161 153,024
Change in Net Assets (323) 210,741 211,064
Net Assets at Beginning of Year 19,308,639 19,308,639
Net Assets at End of Year $ 19,308,316 19,519,380 211,064
99
UNITED CITY OF YORKVILLE,ILLINOIS
Recreation Center Fund
Schedule of Revenues,Expenses and
Changes in Net Assets-Budget and Actual
For the Year Ended April 30,2011
Original and Variance from
Final Budget
Budget Actual Over(Under)
Operating Revenues
Charges for Services $ 603,000 608,154 5,154
Other Revenue 5,700 11,866 6,166
Total Revenues 608,700 620,020 11,320
Operating Expenses
Operations 675,001 688,218 13,217
Change in Net Assets (66,301) (68,198) (1,897)
Net Assets at Beginning of Year (128,887) (128,887)
Net Assets at End of Year $ (195,188) (197,085) (1,897)
100
AGENCY FUNDS
Agency Funds are established to administer resources received and held by the City as the trustee. Use of
these funds facilitates the discharge of responsibilities placed upon the governmental unit by virtue of law or
other similar authority.
The Developer Deposit Fund is used to account for developer deposits that are used to reimburse the
City for all expenses incurred as a result of processing developer applications and requests.
The Escrow Deposit Fund is used to account for various funds collected on behalf of other
governmental agencies.
UNITED CITY OF YORKVILLE,ILLINOIS
Agency Funds
Schedule of Changes in Assets and Liabilities
Year Ended April 30,2011
Balances Balances
May 1 Additions Deductions April 30
Developer Escrow Agency Fund
Assets
Cash and Equivalents $ 120,216 117,233 82,918 154,531
Liabilities
Accounts Payable $ 9,124 8,153 971
Other Liabilities 111,092 117,233 74,765 153,560
Total Liabilities $ 120,216 117,233 82,918 154,531
Escrow Deposit Agency Fund
Assets
Cash and Equivalents $ 457,142 9,246,304 9,263,801 439,645
Accounts Receivble 530,993 8,500,665 8,485,555 546,103
Total Assets $ 988,135 17,746,969 17,749,356 985,748
Liabilities
Accounts Payable $ 20,531 459,210 479,741
Other Liabilities 967,604 17,287,759 17,749,356 506,007
Total Liabilities $ 988,135 17,746,969 17,749,356 985,748
Total Agency Funds
Assets
Cash and Equivalents $ 577,358 9,363,537 9,346,719 594,176
Accounts Receivble 530,993 8,500,665 8,485,555 546,103
Total Assets $ 1,108,351 17,864,202 17,832,274 1,140,279
Liabilities
Accounts Payable $ 140,747 576,443 82,918 634,272
Other Liabilities 967,604 17,287,759 17,749,356 506,007
Total Liabilities $ 1,108,351 17,864,202 17,832,274 1,140,279
101
SUPPLEMENTAL INFORMATION
UNITED CITY OF YORKVILLE,ILLINOIS
Fox Industrial TIF Fund
Long-Term Debt Requirements
Alternate Revenue Source Bonds 2002
April 30,2011
Date of Maturity December 1,2012
Authorized Issue $625,000
Interest Rates 3.00%-4.75%
Interest Dates June 1st and December 1st
Principal Maturity Dates December 1st
Payable at BNY Midwest Trust Company
Purpose Fox Industrial TIF
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements Interest Due on
Fiscal Year Principal Interest Totals June 1 Amount Dec. 1 Amount
2011 -2012 $ 70,000 6,783 76,783 2011 3,392 2011 3,392
2012-2013 75,000 3,563 78,563 2012 1,782 2012 1,782
S 145,000 10,346 155,346 5,173 5,173
102
UNITED CITY OF YORKVILLE,ILLINOIS
Countryside TIF Fund
Long-Term Debt Requirements
Alternate Revenue Source Bonds 2005
April 30,2011
Date of Maturity December 1,2024
Authorized Issue $3,525,000
Interest Rates 3.50%-4.35%
Interest Dates June 1st and December 1st
Principal Maturity Dates December 1st
Payable at BNY Midwest Trust Company
Purpose Countryside TIF
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements Interest Due on
Fiscal Year Principal Interest Totals June 1 Amount Dec. 1 Amount
2011 -2012 $ 175,000 131,143 306,143 2011 65,572 2011 65,572
2012-2013 180,000 124,668 304,668 2012 62,334 2012 62,334
2013-2014 185,000 117,738 302,738 2013 58,869 2013 58,869
2014-2015 195,000 110,523 305,523 2014 55,261 2014 55,261
2015-2016 200,000 102,723 302,723 2015 51,361 2015 51,361
2016-2017 210,000 94,723 304,723 2016 47,361 2016 47,361
2017-2018 220,000 86,323 306,323 2017 43,161 2017 43,161
2018-2019 225,000 77,523 302,523 2018 38,761 2018 38,761
2019-2020 235,000 68,073 303,073 2019 34,036 2019 34,036
2020-2021 245,000 58,203 303,203 2020 29,101 2020 29,101
2021 -2022 260,000 47,913 307,913 2021 23,956 2021 23,956
2022-2023 275,000 36,993 311,993 2022 18,496 2022 18,496
2023-2024 285,000 25,305 310,305 2023 12,653 2023 12,653
2024-2025 300,000 13,050 313,050 2024 6,525 2024 6,525
$ 3,190,000 1,094,897 4,284,897 547,448 547,448
103
UNITED CITY OF YORKVILLE,ILLINOIS
Public Works Capital Fund
Long-Term Debt Requirements
Adjustable Rate Note-Betzwiser Development,LLC
April 30,2011
Date of Maturity October 1,2028
Authorized Issue $937,500
Interest Rates Variable^ -Recalculated every 60 months at 5yr T-Bill rate plus 3%
Interest Dates Monthly
Principal Maturity Dates Monthly
Payable at Betzwiser Development,LLC
Purpose Purchase of building&land at 185 Wolf Street
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements(Annualized)
Fiscal Year Principal Interest Totals
2011 -2012 $ 28,254 54,041 82,295
2012-2013 30,074 52,221 82,295
2013 -2014 * 32,012 50,283 82,295
2014-2015 34,074 48,221 82,295
2015-2016 36,270 46,025 82,295
2016-2017 38,606 43,689 82,295
2017-2018 41,094 41,201 82,295
2018-2019 * 43,741 38,554 82,295
2019-2020 46,560 35,735 82,295
2020-2021 49,559 32,736 82,295
2021 -2022 52,752 29,543 82,295
2022-2023 56,151 26,144 82,295
2023 -2024 * 59,769 22,526 82,295
2024-2025 63,619 18,676 82,295
2025-2026 67,718 14,577 82,295
2026-2027 72,081 10,214 82,295
2027-2028 76,725 5,570 82,295
2028-2029 47,018 880 47,898
$ 876,079 570,835 1,446,913
* Denotes interest rate recalculation on October 1st 2013,2018 and 2023
^ Interest rate is currently at 6.26%
104
UNITED CITY OF YORKVILLE,ILLINOIS
Debt Service Fund
Long-Term Debt Requirements
TOTAL DEBT SERVICE FUND-OUTSTANDING DEBT
Fiscal Years 2012-2023
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements
Fiscal Year Principal Interest Totals
2011 -2012 $ 290,000 137,919 427,919
2012-2013 300,000 125,844 425,844
2013-2014 215,000 113,179 328,179
2014-2015 225,000 104,579 329,579
2015-2016 235,000 95,579 330,579
2016-2017 250,000 86,179 336,179
2017-2018 260,000 76,179 336,179
2018-2019 275,000 65,519 340,519
2019-2020 290,000 54,106 344,106
2020-2021 300,000 41,781 341,781
2021 -2022 320,000 28,656 348,656
2022-2023 335,000 14,656 349,656
$ 3,295,000 944,176 4,239,176
105
UNITED CITY OF YORKVILLE,ILLINOIS
Debt Service Fund
Long-Term Debt Requirements
Series 2004C Debt Certificates
April 30,2011
Date of Maturity December 30,2012
Authorized Issue $650,000
Interest Rates 3.80%-5.00%
Interest Dates June 30th and December 30th
Principal Maturity Dates December 30th
Payable at The Bank of New York Trust Company
Purpose Road Improvement Program
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements Interest Due on
Fiscal Year Principal Interest Totals June 30 Amount Dec. 30 Amount
2011 -2012 $ 95,000 8,740 103,740 2011 4,370 2011 4,370
2012-2013 95,000 4,465 99,465 2012 2,233 2012 2,233
$ 190,000 13,205 203,205 6,603 6,603
106
UNITED CITY OF YORKVILLE,ILLINOIS
Debt Service Fund
Long-Term Debt Requirements
Alternate Revenue Source Bonds 2005A
April 30,2011
Date of Maturity December 30,2022
Authorized Issue $3,825,000
Interest Rates 4.00%-4.375%
Interest Dates June 30th and December 30th
Principal Maturity Dates December 30th
Payable at BNY Midwest Trust Company
Purpose In-Town Road Program Phase I
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements Interest Due on
Fiscal Year Principal Interest Totals June 30 Amount Dec.30 Amount
2011 -2012 $ 195,000 129,179 324,179 2011 64,589 2011 64,589
2012-2013 205,000 121,379 326,379 2012 60,690 2012 60,690
2013-2014 215,000 113,179 328,179 2013 56,590 2013 56,590
2014-2015 225,000 104,579 329,579 2014 52,289 2014 52,289
2015-2016 235,000 95,579 330,579 2015 47,789 2015 47,789
2016-2017 250,000 86,179 336,179 2016 43,089 2016 43,089
2017-2018 260,000 76,179 336,179 2017 38,089 2017 38,089
2018-2019 275,000 65,519 340,519 2018 32,759 2018 32,759
2019-2020 290,000 54,106 344,106 2019 27,053 2019 27,053
2020-2021 300,000 41,781 341,781 2020 20,891 2020 20,891
2021 -2022 320,000 28,656 348,656 2021 14,328 2021 14,328
2022-2023 335,000 14,656 349,656 2022 7,328 2022 7,328
$ 3,105,000 930,971 4,035,971 465,485 465,485
107
UNITED CITY OF YORKVILLE,ILLINOIS
Library Debt Service Fund
Long-Term Debt Requirements
TOTAL LIBRARY FUND-OUTSTANDING DEBT
Fiscal Years 2012-2025
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements
Fiscal Year Principal Interest Totals
2011 -2012 $ 350,000 370,800 720,800
2012-2013 440,000 355,488 795,488
2013-2014 435,000 336,763 771,763
2014-2015 450,000 318,613 768,613
2015-2016 485,000 300,238 785,238
2016-2017 510,000 280,463 790,463
2017-2018 535,000 259,688 794,688
2018-2019 590,000 237,913 827,913
2019-2020 625,000 210,563 835,563
2020-2021 680,000 181,594 861,594
2021 -2022 725,000 150,050 875,050
2022-2023 765,000 116,425 881,425
2023-2024 825,000 80,088 905,088
2024-2025 860,000 40,900 900,900
$ 8,275,000 3,239,582 11,514,582
108
UNITED CITY OF YORKVILLE,ILLINOIS
Library Debt Service Fund
Long-Term Debt Requirements
General Obligation Bonds 2005B
April 30,2011
Date of Maturity December 30,2024
Authorized Issue $7,250,000
Interest Rates 4.00%-4.75%
Interest Dates June 30th and December 30th
Principal Maturity Dates December 30th
Payable at BNY Midwest Trust Company
Purpose Library Expansion
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements Interest Due on
Fiscal Year Principal Interest Totals June 30 Amount Dec. 30 Amount
2011 -2012 $ 175,000 316,125 491,125 2011 158,063 2011 158,063
2012-2013 290,000 309,125 599,125 2012 154,563 2012 154,563
2013-2014 335,000 297,525 632,525 2013 148,763 2013 148,763
2014-2015 400,000 284,125 684,125 2014 142,063 2014 142,063
2015-2016 435,000 268,125 703,125 2015 134,063 2015 134,063
2016-2017 460,000 250,725 710,725 2016 125,363 2016 125,363
2017-2018 485,000 232,325 717,325 2017 116,163 2017 116,163
2018-2019 540,000 212,925 752,925 2018 106,463 2018 106,463
2019-2020 575,000 187,950 762,950 2019 93,975 2019 93,975
2020-2021 605,000 161,356 766,356 2020 80,678 2020 80,678
2021 -2022 650,000 133,375 783,375 2021 66,688 2021 66,688
2022-2023 690,000 103,313 793,313 2022 51,656 2022 51,656
2023-2024 725,000 70,538 795,538 2023 35,269 2023 35,269
2024-2025 760,000 36,100 796,100 2024 18,050 2024 18,050
$ 7,125,000 2,863,631 9,988,631 1,431,816 1,431,816
109
UNITED CITY OF YORKVILLE,ILLINOIS
Library Debt Service Fund
Long-Term Debt Requirements
General Obligation Bonds 2006
April 30,2011
Date of Maturity December 30,2024
Authorized Issue $1,500,000
Interest Rates 4.75%-4.80%
Interest Dates June 30th and December 30th
Principal Maturity Dates December 30th
Payable at BNY Midwest Trust Company
Purpose Library Expansion
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements Interest Due on
Fiscal Year Principal Interest Totals June 30th Amount Dec 30th Amount
2011 -2012 $ 175,000 54,675 229,675 2011 27,338 2011 27,338
2012-2013 150,000 46,363 196,363 2012 23,182 2012 23,182
2013-2014 100,000 39,238 139,238 2013 19,619 2013 19,619
2014-2015 50,000 34,488 84,488 2014 17,244 2014 17,244
2015-2016 50,000 32,113 82,113 2015 16,056 2015 16,056
2016-2017 50,000 29,738 79,738 2016 14,869 2016 14,869
2017-2018 50,000 27,363 77,363 2017 13,681 2017 13,681
2018-2019 50,000 24,988 74,988 2018 12,494 2018 12,494
2019-2020 50,000 22,613 72,613 2019 11,306 2019 11,306
2020-2021 75,000 20,238 95,238 2020 10,119 2020 10,119
2021 -2022 75,000 16,675 91,675 2021 8,338 2021 8,338
2022-2023 75,000 13,113 88,113 2022 6,556 2022 6,556
2023-2024 100,000 9,550 109,550 2023 4,775 2023 4,775
2024-2025 100,000 4,800 104,800 2024 2,400 2024 2,400
$ 1,150,000 375,951 1,525,951 187,976 187,976
110
UNITED CITY OF YORKVILLE,ILLINOIS
Sewer Fund
Long-Term Debt Requirements
TOTAL SEWER FUND-OUTSTANDING DEBT
Fiscal Years 2012-2023
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements
Fiscal Year Principal Interest Totals
2011 -2012 $ 1,547,964 711,992 2,259,956
2012-2013 2,171,568 652,838 2,824,406
2013-2014 2,350,952 568,087 2,919,038
2014-2015 2,763,355 474,723 3,238,078
2015-2016 3,600,821 364,514 3,965,336
2016-2017 1,608,353 218,542 1,826,896
2017-2018 1,690,952 140,399 1,831,351
2018-2019 688,619 57,864 746,483
2019-2020 183,830 30,361 214,191
2020-2021 140,000 22,850 162,850
2021 -2022 150,000 15,710 165,710
2022-2023 155,000 8,060 163,060
$ 17,051,415 3,265,941 20,317,355
111
UNITED CITY OF YORKVILLE,ILLINOIS
Sewer Fund
Long-Term Debt Requirements
Alternate Revenue Source Bond Series 2004B
Outstanding at April 30,2011
Date of Maturity December 30,2018
Authorized Issue $3,500,000
Interest Rates 2.50%-4.00%
Interest Dates June 30th and December 30th
Principal Maturity Dates December 30th
Payable at BNY Midwest Trust Company
Purpose Provide Sanitary Sewer to Autumn Creek Subdivision
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements Interest Due on
Fiscal Year Principal Interest Totals June 30 Amount Dec.30 Amount
2011 -2012 $ 160,000 98,650 258,650 2011 49,325 2011 49,325
2012-2013 170,000 93,850 263,850 2012 46,925 2012 46,925
2013-2014 280,000 88,750 368,750 2013 44,375 2013 44,375
2014-2015 375,000 78,950 453,950 2014 39,475 2014 39,475
2015-2016 395,000 65,825 460,825 2015 32,913 2015 32,913
2016-2017 410,000 52,000 462,000 2016 26,000 2016 26,000
2017-2018 435,000 35,600 470,600 2017 17,800 2017 17,800
2018-2019 455,000 18,200 473,200 2018 9,100 2018 9,100
$ 2,680,000 531,825 3,211,825 265,913 265,913
112
UNITED CITY OF YORKVILLE,ILLINOIS
Sewer Fund
Long-Tenn Debt Requirements
Alternate Revenue Source Bond Series 2005D
Outstanding at April 30,2011
Date of Maturity December 30,2015
Authorized Issue $11,300,000
Interest Rate 4.150%
Interest Dates June 30th and December 30th
Principal Maturity Dates December 30th
Payable at BNY Midwest Trust Company
Purpose Construct Rob Roy Sewer Interceptor
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements Interest Due on
Fiscal Year Principal Interest Totals June 30 Amount Dec.30 Amount
2011 -2012 $ 1,000,000 385,950 1,385,950 2011 192,975 2011 192,975
2012-2013 1,600,000 344,450 1,944,450 2012 172,225 2012 172,225
2013-2014 1,700,000 278,050 1,978,050 2013 139,025 2013 139,025
2014-2015 2,000,000 207,500 2,207,500 2014 103,750 2014 103,750
2015-2016 3,000,000 124,500 3,124,500 2015 62,250 2015 62,250
$ 9,300,000 1,340,450 10,640,450 670,225 670,225
113
UNITED CITY OF YORKVILLE,ILLINOIS
Sewer Fund
Long-Term Debt Requirements
Alternate Revenue Source Bond Series 2008 Refunding
Outstanding at April 30,2011
Date of Maturity December 30,2017
Authorized Issue $2,020,000
Interest Rate 5.250%
Interest Dates June 30th and December 30th
Principal Maturity Dates December 30th
Payable at The Bank of New York Trust Company
Purpose Refunded a portion of the ARS Series 2005D
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements Interest Due on
Fiscal Year Principal Interest Totals June 30 Amount Dec. 30 Amount
2011 -2012 $ 110,090 110,090 2011 55,045 2011 55,045
2012-2013 110,090 110,090 2012 55,045 2012 55,045
2013-2014 110,090 110,090 2013 55,045 2013 55,045
2014-2015 110,090 110,090 2014 55,045 2014 55,045
2015-2016 110,090 110,090 2015 55,045 2015 55,045
2016-2017 985,000 110,090 1,095,090 2016 55,045 2016 55,045
2017-2018 1,035,000 56,408 1,091,408 2017 28,204 2017 28,204
$ 2,020,000 716,948 2,736,948 358,474 358,474
114
UNITED CITY OF YORKVILLE,ILLINOIS
Sewer Fund
Long-Term Debt Requirements
Series 2003 Illinois Rural Bond Bank Debt Certificates
Outstanding at April 30,2011
Date of Maturity February 1,2023
Authorized Issue $2,035,000
Interest Rates 1.60%-5.20%
Interest Dates August 1 st and February 1 st
Principal Maturity Dates February 1 st
Payable at US Bank National Association
Purpose Construction of Bruell Street Lift Station
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements Interest Due on
Fiscal Year Principal Interest Totals Aug. 1 Amount Feb. 1 Amount
2011 -2012 $ 95,000 70,143 165,143 2011 35,071 2012 35,071
2012-2013 100,000 66,248 166,248 2012 33,124 2013 33,124
2013-2014 100,000 62,048 162,048 2013 31,024 2014 31,024
2014-2015 105,000 57,648 162,648 2014 28,824 2015 28,824
2015-2016 110,000 52,870 162,870 2015 26,435 2016 26,435
2016-2017 115,000 47,755 162,755 2016 23,878 2017 23,878
2017-2018 120,000 42,293 162,293 2017 21,146 2018 21,146
2018-2019 130,000 36,233 166,233 2018 18,116 2019 18,116
2019-2020 135,000 29,668 164,668 2019 14,834 2020 14,834
2020-2021 140,000 22,850 162,850 2020 11,425 2021 11,425
2021 -2022 150,000 15,710 165,710 2021 7,855 2022 7,855
2022-2023 155,000 8,060 163,060 2022 4,030 2023 4,030
$ 1,455,000 511,523 1,966,523 255,761 255,761
115
UNITED CITY OF YORKVILLE,ILLINOIS
Sewer Fund
Long-Term Debt Requirements
Series 2004A Debt Certificates
Outstanding at April 30,2011
Date of Maturity December 30,2014
Authorized Issue $1,600,000
Interest Rates 1.40%-3.60%
Interest Dates June 30th and December 30th
Principal Maturity Dates December 30th
Payable at BNY Midwest Trust Company
Purpose Provide Sewer Access to Windett Ridge,Raintree Village&other Subdivisions
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements Interest Due on
Fiscal Year Principal Interest Totals June 30 Amount Dec.30 Amount
2011 -2012 $ 170,000 24,093 194,093 2011 12,047 2011 12,047
2012-2013 175,000 18,738 193,738 2012 9,369 2012 9,369
2013-2014 180,000 13,050 193,050 2013 6,525 2013 6,525
2014-2015 190,000 6,840 196,840 2014 3,420 2014 3,420
S 715.000 62,721 777,721 31,361 31,361
116
UNITED CITY OF YORKVILLE,ILLINOIS
Sewer Fund
Long-Term Debt Requirements
IEPA Loan L17-013000
Outstanding at April 30,2011
Date of Maturity January 25,2013
Authorized Issue $549,081
Interest Rate 3.580%
Interest Dates July 25th and January 25th
Principal Maturity Dates July 25th and January 25th
Payable at Illinois Environmental Protection Agency
Purpose Constructed Siphon across River to assist Sanitary Sewer Construction
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements Interest Due on
Fiscal Year Principal Interest Totals July 25 Amount Jan.25 Amount
2011 -2012 $ 36,635 2,345 38,980 2011 1,335 2012 1,010
2012-2013 37,958 1,022 38,980 2012 679 2013 343
$ 74,592 3,368 77,960 2,015 1,353
117
UNITED CITY OF YORKVILLE,ILLINOIS
Sewer Fund
Long-Term Debt Requirements
IEPA Loan L17- 115300
Outstanding at April 30,2011
Date of Maturity September 6,2019
Authorized Issue $1,656,809
Interest Rate 2.625%
Interest Dates September 6th and March 6th
Principal Maturity Dates September 6th and March 6th
Payable at Illinois Environmental Protection Agency
Purpose Constructed Sewer Main and 1999 SSES(Sewer Repair&Rehab)
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements Interest Due on
Fiscal Year Principal Interest Totals Sept.6 Amount Mach 6 Amount
2011 -2012 $ 86,329 20,721 107,051 2011 10,642 2012 10,079
2012-2013 88,610 18,440 107,051 2012 9,509 2013 8,931
2013-2014 90,952 16,099 107,051 2013 8,346 2014 7,753
2014-2015 93,355 13,696 107,051 2014 7,152 2015 6,544
2015-2016 95,821 11,229 107,051 2015 5,927 2016 5,302
2016-2017 98,353 8,697 107,051 2016 4,669 2017 4,028
2017-2018 100,952 6,099 107,051 2017 3,378 2018 2,720
2018-2019 103,619 3,431 107,051 2018 2,053 2019 1,378
2019-2020 52,830 693 53,523 2019 693 2020 -
$ 810,823 99,106 909,929 52,371 46,736
118
UNITED CITY OF YORKVILLE,ILLINOIS
Water Fund
Long-Term Debt Requirements
TOTAL WATER FUND-OUTSTANDING DEBT
Fiscal Years 2012-2027
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements
Fiscal Year Principal Interest Totals
2011 -2012 $ 816,468 362,677 1,179,145
2012-2013 1,068,677 488,261 1,556,938
2013-2014 704,961 467,841 1,172,802
2014-2015 727,224 441,160 1,168,384
2015-2016 749,544 413,510 1,163,054
2016-2017 781,923 384,901 1,166,824
2017-2018 799,361 354,876 1,154,236
2018-2019 1,031,860 324,089 1,355,949
2019-2020 1,754,423 283,239 2,037,661
2020-2021 1,782,050 209,412 1,991,461
2021 -2022 1,359,743 134,331 1,494,074
2022-2023 1,257,503 77,246 1,334,749
2023-2024 265,333 26,197 291,530
2024-2025 268,235 15,045 283,280
2025-2026 121,209 3,821 125,030
2026-2027 61,744 772 62,515
$13,550,257 3,987,377 17,537,634
119
UNITED CITY OF YORKVILLE,ILLINOIS
Water Fund
Long-Term Debt Requirements
Alternate Revenue Source Bond Series 2005C
Outstanding at April 30,2011
Date of Maturity December 30,2024
Authorized Issue $2,000,000
Interest Rates 3.50%-5.50%
Interest Dates June 30th and December 30th
Principal Maturity Dates December 30th
Payable at BNY Midwest Trust Company
Purpose Improvements to Water Distribution System-Mill St.,
Van Emmon Rd
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements Interest Due on
Fiscal Year Principal Interest Totals June 30 Amount Dec.30 Amount
2011 -2012 $ 90,000 77,725 167,725 2011 38,863 2011 38,863
2012-2013 90,000 74,575 164,575 2012 37,288 2012 37,288
2013-2014 95,000 70,975 165,975 2013 35,488 2013 35,488
2014-2015 100,000 67,175 167,175 2014 33,588 2014 33,588
2015-2016 105,000 63,175 168,175 2015 31,588 2015 31,588
2016-2017 110,000 58,975 168,975 2016 29,488 2016 29,488
2017-2018 110,000 54,575 164,575 2017 27,288 2017 27,288
2018-2019 120,000 50,175 170,175 2018 25,088 2018 25,088
2019-2020 120,000 45,375 165,375 2019 22,688 2019 22,688
2020-2021 130,000 38,775 168,775 2020 19,388 2020 19,388
2021 -2022 135,000 31,625 166,625 2021 15,813 2021 15,813
2022-2023 140,000 24,200 164,200 2022 12,100 2022 12,100
2023-2024 150,000 16,500 166,500 2023 8,250 2023 8,250
2024-2025 150,000 8,250 158,250 2024 4,125 2024 4,125
$ 1,645,000 682,075 2,327,075 341,038 341,038
*The Sewer Fund has reimbursed the Water Fund for one-half the cost of debt service in the form of interfund transfers in fiscal
years 2010 and 2011.
120
UNITED CITY OF YORKVILLE,ILLINOIS
Water Fund
Long-Term Debt Requirements
Alternate Revenue Source Bond Series 2007A Refunding
Outstanding at April 30,2011
Date of Maturity December 30,2022
Authorized Issue $3,020,000
Interest Rates 4.0%-4.25%
Interest Dates June 30th and December 30th
Principal Maturity Dates December 30th
Payable at The Bank of New York Trust Company
Purpose Refunded a portion of the 2003 Debt Certificates
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements Interest Due on
Fiscal Year Principal Interest Totals June 30 Amount Dec. 30 Amount
2011 -2012 $ 10,000 123,866 133,866 2011 61,933 2011 61,933
2012-2013 10,000 123,454 133,454 2012 61,727 2012 61,727
2013-2014 15,000 123,041 138,041 2013 61,521 2013 61,521
2014-2015 15,000 122,423 137,423 2014 61,211 2014 61,211
2015-2016 15,000 121,793 136,793 2015 60,896 2015 60,896
2016-2017 15,000 121,163 136,163 2016 60,581 2016 60,581
2017-2018 15,000 120,525 135,525 2017 60,263 2017 60,263
2018-2019 15,000 119,888 134,888 2018 59,944 2018 59,944
2019-2020 680,000 119,250 799,250 2019 59,625 2019 59,625
2020-2021 695,000 90,350 785,350 2020 45,175 2020 45,175
2021 -2022 725,000 60,813 785,813 2021 30,406 2021 30,406
2022-2023 750,000 30,000 780,000 2022 15,000 2022 15,000
$ 2,960,000 1,276,564 4,236,564 638,282 638,282
121
UNITED CITY OF YORKVILLE,ILLINOIS
Water Fund
Long-Term Debt Requirements
Series 2002 Capital Appreciation Debt Certificates
Outstanding at April 30,2011
Date of Maturity May 1,2012
Authorized Issue $2,899,365
Interest Rates 2.50%-4.50%
Interest Dates Interest is Accreted
Principal Maturity Dates May 1 st
Payable at The Bank of New York Trust Company
Project North Water Tower
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Interest Accretes*to
Debt Service Requirements Principal on May 1
Accreted Accretion
Fiscal Year Principal Interest* Totals May 1 Amount
2011 -2012 $ 285,000 15,888 285,000 2011 15,888
2012-2013 365,000 365,000
$ 650,000 15,888 650,000 15,888
Accreted Value at April 30,2011 $ 634,112
Fiscal Year 2011 -2012 Principal Payment (285,000)
Fiscal Year 2011 -2012 Interest Accretion 15,888
Fiscal Year 2011 -2012 Ending Balance 365,000
Fiscal Year 2012-2013 Principal Payment (365,000)
Fiscal Year 2012-2013 Ending Balance $ -
*Interest is not paid but rather accretes(accrues)to principal on May 1st.
122
UNITED CITY OF YORKVILLE,ILLINOIS
Water Fund
Long-Term Debt Requirements
Series 2003 Debt Certificates
Outstanding at April 30,2011
Date of Maturity December 15,2018
Authorized Issue $4,800,000
Interest Rates 3.80%-4.35%
Interest Dates June 15th and December 15th
Principal Maturity Dates December 15th
Payable at BNY Midwest Trust Company
Purpose Radium Compliance
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements Interest Due on
Fiscal Year Principal Interest Totals June 15 Amount Dec. 15 Amount
2011 -2012 $ 33,150 33,150 2011 16,575 2011 16,575
2012-2013 33,150 33,150 2012 16,575 2012 16,575
2013-2014 100,000 33,150 133,150 2013 16,575 2013 16,575
2014-2015 100,000 29,350 129,350 2014 14,675 2014 14,675
2015-2016 100,000 25,450 125,450 2015 12,725 2015 12,725
2016-2017 100,000 21,450 121,450 2016 10,725 2016 10,725
2017-2018 100,000 17,300 117,300 2017 8,650 2017 8,650
2018-2019 300,000 13,050 313,050 2018 6,525 2018 6,525
$ 800,000 206,050 1,006,050 103,025 103,025
123
UNITED CITY OF YORKVILLE,ILLINOIS
Water Fund
Long-Term Debt Requirements
Series 2006A Refunding Debt Certificates
Outstanding at April 30,2011
Date of Maturity December 30,2022
Authorized Issue $5,555,000
Interest Rates 4.00%-4.20%
Interest Dates June 30th and December 30th
Principal Maturity Dates December 30th
Payable at The Bank of New York Trust Company
Purpose Refunded Portions of 2002 Capital Appreciation,2002A and
and 2003 Debt Certificates
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements Interest Due on
Fiscal Year Principal Interest Totals June 30 Amount Dec.30 Amount
2011 -2012 $ 70,000 88,506 158,506 2011 44,253 2011 44,253
2012-2013 355,000 219,806 574,806 2012 109,903 2012 109,903
2013-2014 405,000 205,606 610,606 2013 102,803 2013 102,803
2014-2015 420,000 189,406 609,406 2014 94,703 2014 94,703
2015-2016 435,000 172,606 607,606 2015 86,303 2015 86,303
2016-2017 460,000 155,206 615,206 2016 77,603 2016 77,603
2017-2018 475,000 136,806 611,806 2017 68,403 2017 68,403
2018-2019 495,000 117,806 612,806 2018 58,903 2018 58,903
2019-2020 850,000 98,006 948,006 2019 49,003 2019 49,003
2020-2021 850,000 62,306 912,306 2020 31,153 2020 31,153
2021 -2022 390,000 26,606 416,606 2021 13,303 2021 13,303
2022-2023 255,000 10,519 265,519 2022 5,260 2022 5,260
$ 5,460,000 1,483,187 6,943,187 741,594 741,594
124
UNITED CITY OF YORKVILLE,ILLINOIS
Water Fund
Developer Commitment
Grande Reserve Court Order
Outstanding at April 30,2011
Monthly Payment $22,989
Months Remaining 19
Payable to RI Waterman Properties
Purpose Rebate of Fees
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Debt Service Requirements Interest Due on
Fiscal Year Principal Interest Totals June 30 Amount Dec. 30 Amount
2011 -2012 $ 275,868 275,868 2011 2011
2012-2013 160,923 160,923 2012 2012
$ 436,791 - 436,791 -
125
STATISTICAL SECTION
(Unaudited)
UNITED CITY OF YORKVILLE,ILLINOIS
Statistical Section
This section of the United City of Yorkville's Comprehensive Annual Financial Report presents detailed information
as a basis for understanding what the information in the financial statements, note disclosures, and required
supplementary information says about the City's overall economic condition.
Contents Page
Financial Trends
These schedules contain trend information to help the reader understand how the City's 126-135
financial performance has changed over time.
Revenue Capacity
These schedules contain information to help the reader assess the City's most significant 136-146
local revenue sources.
Debt Capacity
These schedules contain information to help the reader surmise the affordability of the 147-152
City's current levels of outstanding debt and the City's ability to issue additional debt.
Demographic and Economic Information
These schedules offer demographic and economic indicators to help reader understanding 153-154
of the environment within which the City's financial activities take place.
Operating Information
These schedules contain service and infrastructure data to help the reader understand how 156-162
the information in the City financial report relates to the services the City provides and the
activities it performs.
FINANCIAL TRENDS
UNITED CITY OF YORKVILLE,ILLINOIS
Net Assets by Component
Last Seven Fiscal Years
2005 2006 2007
Governmental Activities
Invested in Capital Assets,Net of Related Debt $ 47,690,975 48,066,205 51,904,378
Restricted 4,487,837 11,373,193 6,819,743
Unrestricted (1,038,834) (6,407,838) (4,161,179)
Total Governmental Activities Net Assets $ 51,139,978 53,031,560 54,562,942
Business-Type Activities
Invested in Capital Assets,Net of Related Debt $ 12,512,021 15,492,504 14,990,516
Restricted 3,155,589 3,314,989 5,387,523
Unrestricted (3,145,190) (825,405) (623,092)
Total Business-Type Activities Net Assets $ 12,522,420 17,982,088 19,754,947
Primary Government
Invested in Capital Assets,Net of Related Debt $ 60,202,996 63,558,709 66,894,894
Restricted 7,643,426 14,688,182 12,207,266
Unrestricted (4,184,024) (7,233,243) (4,784,271)
Total Primary Government Net Assets $ 63,662,398 71,013,648 74,317,889
Note: The City adopted GASB Statement 34 in the fiscal year ended April 30,2005.
Data Source
Audited Financial Statements
126
2008 2009 2010 2011
53,202,922 51,529,648 60,971,543 61,594,404
3,630,544 3,107,371 3,468,150 3,315,028
(658,755) (2,038,061) (4,124,885) (3,827,879)
56,174,711 52,598,958 60,314,808 61,081,553
15,924,390 18,676,309 32,942,926 33,166,989
4,898,626 215,000 285,000
175,008 3,212,121 2,904,916 2,608,587
20,998,024 21,888,430 36,062,842 36,060,576
69,127,312 70,205,957 93,914,469 94,761,393
8,529,170 3,107,371 3,683,150 3,600,028
(483,747) 1,174,060 (1,219,969) (1,219,292)
77,172,735 74,487,388 96,377,650 97,142,129
127
UNITED CITY OF YORKVILLE,ILLINOIS
Changes in Net Assets
Last Seven Fiscal Years
Fiscal Year 2005 2006 2007
Expenses
Governmental Activities
General Government $ 2,290,696 4,706,185 4,871,741
Public Safety 2,173,457 2,357,913 2,761,019
Community Development 702 7,045 502,434
Public Works 3,633,163 3,585,374 4,139,483
Library 404,863 485,566 757,256
Culture and Recreation 1,527,803 2,036,521 2,112,376
Unallocated Bad Debt Adjustment
Interest and Long-term Debt 193,838 656,664 958,673
Total Government Activities Expenses 10,224,522 13,835,268 16,102,982
Business-Type Activities
Water 2,327,986 2,611,383 2,975,674
Sewer 6,425,836 1,200,778 1,242,655
Recreation Center
Total Business-Type Activities Expenses 8,753,822 3,812,161 4,218,329
Total Primary Government Expenses $ 18,978,344 17,647,429 20,321,311
Program Revenues
Governmental Activities
Charges for Services
General Government $ 995,121 1,442,176 1,808,797
Public Safety 68,978 76,534
Public Works 188,000 208,455
Library 17,121 17,507 19,616
Culture and Recreation 521,267 534,018 578,148
Operating Grants and Contributions 324,958 360,026 41,925
Capital Grants and Contributions 7,501,077 1,296,050 3,940,737
Total Governmental Activities Program Revenues 9,616,522 3,934,766 6,389,223
Business-Type Activities
Charges for Services
Water 1,892,465 3,118,433 3,097,565
Sewer 2,067,065 3,055,326 3,477,706
Recreation
Operating Grants and Contributions
Capital Grants and Contributions 6,755,200 1,111,679 2,085,002
Total Business-Type Activities Program Revenues 10,714,730 7,285,438 8,660,273
Total Primary Government Program Revenues $ 20,331,252 11,220,204 15,049,496
Net(Expense)Revenue
Governmental Activities $ (608,000) (9,900,502) (9,713,759)
Business-Type Activities 1,960,908 3,473,277 4,441,944
Total Primary Government Net(Expense)Revenue $ 1,352,908 (6,427,225) (5,271,815)
128
2008 2009 2010 2011
5,688,953 5,513,569 4,367,204 4,757,527
3,233,955 3,099,998 3,665,295 3,287,448
553,220 502,929 447,491 394,687
3,511,697 3,024,306 3,082,318 3,420,923
955,385 1,044,318 1,103,649 1,170,275
2,157,818 2,155,995 2,217,232 1,645,468
1,016,132
723,618 741,303 757,192 723,246
16,824,646 16,082,418 16,656,513 15,399,574
3,036,973 3,332,313 2,416,462 2,396,100
1,177,924 1,322,270 1,569,785 1,628,159
675,617 634,346 688,218
4,214,897 5,330,200 4,620,593 4,712,477
21,039,543 21,412,618 21,277,106 20,112,051
1,775,663 1,723,173 1,795,244 1,840,958
29,018
27,045 427,842 61,096 48,983
376,857 388,913 342,311
778,342 19,664 629,822 830,767
1,909,670 922,409 10,650,597 1,596,067
4,867,577 3,122,106 13,525,672 4,659,086
1,920,029 1,742,057 1,875,826 2,543,796
855,334 789,781 1,991,015 1,476,558
497,992 582,889 620,020
1,895,447 343,578 14,473,957 241,344
4,670,810 3,373,408 18,923,687 4,881,718
9,538,387 6,495,514 32,449,359 9,540,804
(11,957,069) (12,960,312) (3,130,841) (10,740,488)
455,913 (1,956,792) 14,303,094 169,241
(11,501,156) (14,917,104) 11,172,253 (10,571,247)
(Cont.)
129
UNITED CITY OF YORKVILLE,ILLINOIS
Changes in Net Assets(Cont.)
Last Seven Fiscal Years
Fiscal Year 2005 2006 2007
General Revenues and Other Changes in Net Assets
Governmental Activities
Taxes
Property $ 1,711,861 2,258,419 1,950,798
Sales 2,285,995 2,586,288 2,647,678
Income 612,425 679,842 1,040,678
Utility 335,081 403,657 1,288,406
Other 848,331 956,982 480,941
Development Fees 2,640,061 3,296,849 2,646,071
Investment Earnings 58,700 446,871 448,746
Miscellaneous 139,675 279,931 210,040
Gain(Loss)on Sale of Fixed Assets 4,510 29,232
Transfers 740,498 405,419 2,754,737
Total Governmental Activities 9,377,137 11,343,490 13,468,095
Business-Type Activities
Investment Earnings 172,084 365,278 352,654
Connection Fees
Miscellaneous 153,744
Transfers (740,498) (405,419) (2,754,737)
Total Business-Type Activities (568,414) (40,141) (2,248,339)
Total Primary Government 8,808,723 11,303,349 11,219,756
Change in Net Assets
Governmental Activities 8,769,137 1,442,988 3,754,336
Business-Type Activities 1,392,494 3,433,136 2,193,605
Total Primary Government Change in Net Assets $ 10,161,631 4,876,124 5,947,941
Note: The City adopted GASB Statement 34 in the fiscal year ended April 30,2005.
Data Source
Audited Financial Statements
130
2008 2009 2010 2011
3,644,499 3,670,632 4,087,698 4,281,902
2,507,664 2,474,549 2,480,213 2,577,651
1,053,292 1,124,204 1,280,519 1,306,325
1,612,834 1,630,188 1,542,649 1,614,294
534,601 861,936 641,360 780,863
2,447,936 454,822
320,046 74,761 73,327 6,762
1,076,159 1,336,958 783,999 764,528
540,525 (2,243,491) 134,209 174,908
13,737,556 9,384,559 11,023,974 11,507,233
230,212 52,314 5,527 3,401
1,670,495 549,578
124,400 1,815
(540,525) 2,243,491 (134,209) (174,908)
1,484,582 2,847,198 (128,682) (171,507)
15,222,138 12,231,757 10,895,292 11,335,726
1,780,487 (3,575,753) 7,893,133 766,745
1,940,495 890,406 14,174,412 (2,266)
3,720,982 (2,685,347) 22,067,545 764,479
131
UNITED CITY OF YORKVILLE,ILLINOIS
Fund Balances of Governmental Funds
Last Ten Fiscal Years
2002 2003 2004 2005
General Fund $ 610,254 69,469 75,387 675,711
Reserved 1,142,956 954,203 1,367,915 1,466,917
Unreserved
Total General Fund $ 1,753,210 1,023,672 1,443,302 2,142,628
All Other Governmental Funds
Reserved $ 988 13,124,008 4,434,238
Unreserved,Reported In
Special Revenue Funds 1,139,874 1,279,434 1,105,776 934,163
Debt Service Funds 6,401 8,443 15,540 13,918
Capital Project Funds 785,599 3,134,304 (380,747) (250,268)
Total All Other Governmental Funds $ 1,931,874 4,423,169 13,864,577 5,132,051
Total Fund Balance
All Governmental Funds $ 3,685,084 5,446,841 15,307,879 7,274,679
Data Source
Audited Financial Statements
132
2006 2007 2008 2009 2010 2011
2,862,016 2,476,718 287,036 164,587 39,497 136,917
2,947,136 2,841,106 2,665,300 1,230,953 (532,436) (408,817)
5,809,152 5,317,824 2,952,336 1,395,540 (492,939) (271,900)
9,029,130 4,460,492 3,630,544 3,505,069 3,482,941 3,323,515
1,492,566 444,906 1,128,049 642,298 403,793 828,903
(9,494) (100,567) (237,259)
(208,136) (276,107) (514,524) (560,274) (626,102) (586,372)
10,304,066 4,528,724 4,006,810 3,587,093 3,260,632 3,566,046
16,113,218 9,846,548 6,959,146 4,982,633 2,767,693 3,294,146
133
UNITED CITY OF YORKVILLE,ILLINOIS
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
2002 2003 2004 2005
Revenues
Taxes $ 3,106,041 3,710,993 4,418,699 5,101,695
Intergovernmental 715,010 671,778 921,793 1,078,383
Licenses,Permits and Fees 2,508,463 2,785,476 7,198,174 4,305,072
Charges for Services 107,011 125,857 237,580
Fines and Forfeits 86,698 76,403 74,045 72,613
Investment Income 45,953 54,783 79,608 54,812
Miscellaneous 227,710 257,782 388,343 192,538
Total Revenues 6,796,886 7,683,072 13,318,242 10,805,113
Expenditures
General Government 1,911,297 2,392,037 3,909,449 3,303,080
Public Safety 1,170,155 1,368,970 1,754,666 1,960,107
Community Development 64,198
Public Works 1,516,745 2,859,856 6,126,981 3,247,086
Library 395,944
Culture and Recreation 554,491 903,282 1,120,823 1,439,335
Capital Outlay 219,826 305,614 798,183 712,060
Debt Service
Cost of Issuance
Principal 537,661 429,894 643,337 285,701
Interest 158,615 164,500 190,475 154,865
Total Governmental Activities
Program Expenditures 6,068,790 8,424,153 14,543,914 11,562,376
Net(Expenditure)Revenue
Governmental Activities 728,096 (741,081) (1,225,672) (757,263)
Other Financing Sources(Uses)
Sale of Fixed Assets 140,410 4,510
Proceeds from Issuance of Debt 704,000 4,292,365 11,981,000 4,175,000
Accrued Interest on Sale of Bonds 9,732 3,888
Bond Premium/(Discount) 80,400 (21,679)
Payment to Escrow Agent (1,240,011)
Transfers In 1,858,545 2,401,002 2,341,022 3,006,973
Transfers(Out) (1,658,065) (2,424,027) (3,458,630) (2,266,475)
Total Other Financing Sources(Uses) 904,480 3,029,329 11,093,934 4,902,217
Special Item
Adjustment for Bad Debts
Net Changes in Fund Balance $ 1,632,576 2,288,248 9,868,262 4,144,954
Debt Service as a Percentage of Non-Capital
Expenditures 13.5% 7.9% 6.5% 4.2%
Note: Includes General,Special Revenue,Debt Service and Capital Project Funds.
*-Modified accrual basis of accounting.
Data Source
Audited Financial Statements
134
2006 2007 2008 2009 2010 2011
6,165,165 6,100,171 7,966,070 8,350,100 8,694,985 9,254,138
1,178,918 1,610,978 2,164,579 1,350,083 1,910,171 2,479,758
5,449,815 4,958,458 4,508,936 2,476,691 894,871 486,264
1,252,904 1,519,004
80,534 94,174 118,565 139,875 166,078 228,009
446,871 448,746 320,046 74,761 73,327 6,762
298,499 438,340 989,443 1,344,427 676,539 763,503
13,619,802 13,650,867 16,067,639 13,735,937 13,668,875 14,73 7,43 8
4,488,151 5,000,288 5,652,456 5,065,127 4,590,261 4,724,320
2,165,111 2,589,749 3,015,178 3,160,730 3,260,256 2,886,313
7,870 303 553,220 502,929 423,835 395,291
3,715,663 2,602,247 4,473,822 1,752,822 1,976,664 2,038,458
2,929,556 560,248 797,388 828,294 915,195 975,587
2,101,502 1,923,584 2,231,553 2,035,413 1,532,422 1,360,244
535,107 7,943,295 1,654,695 2,199,602 242,005 376,030
14,150
281,434 205,000 345,000 559,940 849,937 896,544
235,875 958,673 768,817 749,703 764,364 733,106
16,460,269 21,797,537 19,492,129 16,854,560 14,554,939 14,385,893
(2,840,467) (8,146,670) (3,424,490) (3,118,623) (886,064) 351,545
34,114 86,716 9,081
11,075,000 1,500,000 937,500
28,667
93,341
(925,000)
2,337,829 3,602,435 2,803,008 2,924,616 2,046,452 1,848,135
(1,932,410) (2,297,435) (2,262,483) (2,729,087) (1,912,243) (1,673,227)
11,636,541 1,880,000 627,241 1,142,110 134,209 174,908
(1,016,132)
8,796,074 (6,266,670) (2,797,249) (1,976,513) (1,767,987) 526,453
3.4% 9.2% 6.7% 9.8% 12.7% 13.2%
135
REVENUE CAPACITY
UNITED CITY OF YORKVILLE,ILLINOIS
Assessed Value and Actual Value of Taxable Property
Last Ten Tax Levy Years
Total Taxable
Levy Residential Commercial Industrial Farm Railroad Assessed
Year Property Property Property Property Property Value
2001 $ 98,447,222 30,717,614 5,346,347 815,985 10,966 135,338,134
2002 117,982,027 40,475,041 5,587,748 700,520 12,718 164,758,054
2003 147,660,675 46,944,380 5,569,563 1,128,633 18,084 201,321,335
2004 176,051,368 55,516,668 5,809,502 961,557 17,382 238,356,477
2005 228,416,554 68,704,340 6,781,706 1,672,887 17,425 305,592,912
2006 316,602,897 71,761,771 8,068,081 2,384,569 17,328 398,834,646
2007 399,859,224 98,576,640 8,541,508 2,643,309 17,328 509,638,009
2008 440,037,839 117,707,447 6,914,772 2,562,106 17,328 567,239,492
2009 444,422,818 124,381,958 6,921,977 2,524,355 17,328 578,268,436
2010 407,528,709 122,304,406 6,820,310 2,398,027 17,328 539,068,780
Note: Property is assessed at 33%of actual value.
Data Source
Office of the Kendall County Clerk
136
Ratio of
Estimated Total Assessed
Actual Value to
Taxable Total Estimated
Value Actual Value
406,014,402 33.33%
494,274,162 33.33%
603,964,005 33.33%
715,069,431 33.33%
916,778,736 33.33%
1,196,503,938 33.33%
1,528,914,027 33.33%
1,701,718,476 33.33%
1,734,805,308 33.33%
1,617,206,340 33.33%
137
UNITED CITY OF YORKVILLE,ILLINOIS
Property Tax Rates-Direct and Overlapping*
Last Ten Tax Levy Years
2001 2002 2003 2004
City Direct Rates
Corporate $ 0.2205 0.1990 0.1012 0.0239
Bonds and Interest
IMRF 0.0481 0.0480 0.0612 0.0796
Police Protection 0.0750 0.0713 0.0750 0.0750
Police Pension 0.1302 0.1083 0.1028 0.0973
Garbage 0.1211 0.1151 0.1228 0.1332
Audit 0.0119 0.0113 0.0098 0.0062
Liability Insurance 0.0520 0.0613 0.0562 0.0525
Social Security 0.0970 0.0982 0.1000 0.1069
School Crossing Guard 0.0035 0.0034 0.0047 0.0042
Unemployment Insurance 0.0093 0.0089 0.0058 0.0038
Total City Rate $ 0.7686 0.7248 0.6395 0.5826
Overlapping Rates(1)
Kendall County $ 0.7433 0.6920 0.6481 0.6194
Kendall County Forest Preserve 0.0243 0.0219 0.0403 0.0369
Bristol Township 0.4436 0.4253 0.3886 0.3800
Bristol-Kendall Fire District 0.4450 0.4231 0.4011 0.5940
Yorkville-Bristol Sanitary District 0.0711 0.0631 0.0547 0.0486
Yorkville Community Unit School District#115 4.7168 4.4780 4.2383 4.0829
Waubonsee Community College District#516 0.4239 0.4043 0.4105 0.4104
Yorkville Public Library 0.1600 0.1426 0.1500 0.1500
Total $ 7.7966 7.3751 6.9711 6.9048
Notes:
(1) Representative tax rates for other government units are from Bristol Township.
*Property tax rates are per$100 of assessed valuation
Data Source
Office of the Kendall County Clerk
138
2005 2006 2007 2008 2009 2010
0.0120 0.0142 0.0564 0.1329 0.1138 0.1472
0.4105
0.0617 0.0725 0.0968 0.0724 0.0778 0.0804
0.0750 0.0788 0.0699 0.0550 0.0584 0.0620
0.0819 0.0690 0.0589 0.0573 0.0583 0.0670
0.1220 0.0524
0.0077 0.0081 0.0070 0.0073 0.0095 0.0098
0.0390 0.0404 0.0391 0.0387 0.0583 0.0615
0.1048 0.1084 0.0771 0.0541 0.0528 0.0546
0.0062 0.0065 0.0047 0.0043 0.0042 0.0044
0.0033 0.0044 0.0065 0.0047 0.0043 0.0045
0.5136 0.4547 0.4164 0.4267 0.4374 0.9020
0.6156 0.5925 0.5595 0.5724 0.5734 0.6396
0.0335 0.0299 0.1292 0.0966 0.0944 0.1041
0.3500 0.3122 0.2906 0.2921 0.2963 0.3246
0.5468 0.5484 0.5738 0.5896 0.6007 0.6734
0.0385 0.0339 0.0291
4.3156 4.4474 4.4474 4.5923 4.6973 5.2767
0.3968 0.4005 0.3924 0.3990 0.4037 0.4115
0.1500 0.3697 0.2210 0.2099 0.2172 0.2589
6.9604 7.1892 7.0594 7.1786 7.3204 8.5908
139
UNITED CITY OF YORKVILLE,ILLINOIS
Principal Property Taxpayers
Current Fiscal Year and Nine Years Ago
2010 Levy Year 2001 Levy Year
Percentage Percentage
of Total City of Total City
2010 Taxable 2001 Taxable
Assessed Assessed Assessed Assessed
Taxpayer Value Rank Value Value Rank Value
Menard,Inc $ 9,778,273 1 1.81%
Cannonball LLC 5,627,929 2 1.04%
Yorkville Shopping Center 4,917,260 3 0.91%
Target Corporation 4,827,150 4 0.90%
Few Acquisitions,LLC 3,877,880 5 0.72%
Wrigley Manufacturing Co.,LLC 3,860,000 6 0.72%
Cest La Vie Inc. 2,552,297 7 0.47%
Home Depot USA Inc. 2,496,000 8 0.46%
Quality Properties Asset Mgmt Co. 2,458,279 9 0.46%
Prime Yorkville LLC 2,457,540 10 0.46%
Amurol Confections 4,106,000 1 3.03%
First National Bank of DeKalb Trust 3,309,064 2 2.45%
Wesley Property Corporation 1,371,300 3 1.01%
American National Bank&Trust of Chicago 1,184,547 4 0.88%
Bank of Ravenswood 1,046,700 5 0.77%
T&D Metal Products Co. 887,560 6 0.66%
Yorkville National Bank 755,038 7 0.56%
Landmark Center LLP 592,851 8 0.44%
Walker Custom Homes,Inc. 584,997 9 0.43%
York Meadows,LLP 566,900 10 0.42%
Total $42,852,608 7.95% $14,404,957 10.64%
Data Source
Office of the Kendall County Clerk
140
UNITED CITY OF YORKVILLE,ILLINOIS
Property Tax Levies and Collections
Last Ten Tax Levy Years
Fiscal
Year Tax Total Tax Collections**
Ended Levy Levy Percentage
April 30 Year Extension Amount of Levy
2003 2001 $ 1,255,485 1,251,975 99.72%
2004 2002 1,429,114 1,424,626 99.69%
2005 2003 1,589,368 1,587,197 99.86%
2006 2004 1,388,670 1,386,431 99.84%
2007 2005 1,569,528 1,565,055 99.72%
2008 2006 1,939,792 1,941,066 100.07%
2009 2007 2,122,133 2,101,984 99.05%
2010 2008 2,420,411 2,407,483 99.47%
2011 2009 2,529,057 2,521,570 99.70%
2012 2010* 4,862,185
Note: Property in the City is reassessed each year. Property is assessed at 33%of actual value.
* The 2010 tax levy extended amount includes bonds and interest in the amount of$2,212,770 that were previously abated.
** Includes property taxes collected in the current year that may be attributable to prior years. These collections,if any,
are immaterial as 99%or greater of the current year's tax levy has historically been collected during the respective
fiscal year. Additionally,information to associate any non-current tax collections to a specific tax levy year is not
readily available. Amount excludes levies for Special Service Areas,TIF Districts,Library and Road and Bridge taxes.
Data Source
Office of the Kendall County Treasurer
141
UNITED CITY OF YORKVILLE,ILLINOIS
Estimate of Taxable Sales by Category
Last Ten Fiscal Years
2001 2002 2003 2004 2005
General Merchandise $
Food 105,258 208,251 306,587 358,048 353,518
Drinking and Eating Places 89,454 101,681 122,500 148,652 171,582
Apparel 1
Furniture&H.H.&Radio 21,268 24,870 31,809 38,194 44,865
Lumber,Building Hardware 529,406 565,386 893,191 1,131,354 1,288,827
Automobile and Filling Stations 118,763 117,991 107,890 78,129 82,376
Drugs and Miscellaneous Retail 43,786 124,953 171,648 188,871 219,702
Agriculture and All Others 97,775 216,568 128,800 158,624 199,207
Manufacturers 23,481 31,065 40,198 56,306 109,375
TOTAL $ 1,029,191 1,394,595 1,812,913 2,169,045 2,479,311
City Direct Sales Tax Rate 1.00% 1.00% 1.00% 1.00% 1.00%
Data available for calendar year only.
1 Data by category is not available from the State of Illinois for categories with less than four taxpayers. However,they are included
in the totals. Per the State of Illinois,there must not have been four taxpayers during the year 2001 through 2006.
Data Source
Illinois Department of Revenue-Local Tax Allocation Division
142
2006 2007 2008 2009 2010
51,257 276,566 449,732 508,825
376,442 390,544 326,495 276,477 258,675
203,071 214,845 230,623 236,676 248,772
4,228 19,792 52,413 58,032
44,882 43,654 26,443 15,300 21,282
556,171 854,375 715,491 347,804 359,245
109,129 109,474 143,432 164,330 187,309
969,694 522,118 347,137 372,802 562,570
274,340 284,907 250,300 175,964 53,410
124,549 111,043 167,006 302,537 323,334
2,662,379 2,586,447 2,503,286 2,394,036 2,581,452
1.00% 1.00% 1.00% 1.00% 1.00%
143
UNITED CITY OF YORKVILLE,ILLINOIS
Direct and Overlapping Sales Tax Rates
Last Ten Fiscal Years
Local County Total
Fiscal State Sales Tax County Public Sales Tax
Year Sales Tax to City Sales Tax Safety Rate
2002 5.00% 1.00% 0.25% 0.50% 6.75%
2003 5.00% 1.00% 0.25% 0.50% 6.75%
2004 5.00% 1.00% 0.25% 0.50% 6.75%
2005 5.00% 1.00% 0.25% 0.50% 6.75%
2006 5.00% 1.00% 0.25% 0.50% 6.75%
2007 5.00% 1.00% 0.25% 0.50% 6.75%
2008 5.00% 1.00% 0.25% 1.00% 7.25%
2009 5.00% 1.00% 0.25% 1.00% 7.25%
2010 5.00% 1.00% 0.25% 1.00% 7.25%
2011 5.00% 1.00% 0.25% 1.00% 7.25%
Data Source
Illinois Department of Revenue
144
UNITED CITY OF YORKVILLE,ILLINOIS
Pledged Revenue Coverage
Governmental Activities
Last Ten Fiscal Years
Incremental Municipal Motor Municipal Net
Fiscal Property Utility Fuel Sales Available Debt Service
Year Tax Tax Tax Tax Revenue Principal Interest Coverage
2002 $
2003 10,599 183,908 194,507 18,341 10.60
2004 30,661 199,973 230,634 50,000 25,793 3.04
2005 34,089 266,318 300,407 55,000 24,293 3.79
2006 70,997 266,560 2,548,784 2,886,341 55,000 124,045 16.12
2007 130,078 463,480 291,666 2,676,261 3,561,485 90,000 426,142 6.90
2008 177,205 549,535 328,650 2,506,434 3,561,824 220,000 317,662 6.62
2009 215,853 572,959 307,882 2,500,285 3,596,979 235,000 308,801 6.61
2010 222,927 833,669 434,263 2,446,099 3,936,958 405,000 299,239 5.59
2011 234,718 605,833 425,971 2,569,233 3,835,755 425,000 283,604 5.41
Note:
Details regarding the City's outstanding debt can be found in the Notes to the Financial Statements. Series 2002 Bonds are payable from
Motor Fuel Taxes and incremental taxes,if any,from the Fox Industrial Park Area of the City;the Series 2005 Bonds are payable from
revenues from Sales Taxes:and the Series 2005A Bonds are payable from Utility Taxes.
145
UNITED CITY OF YORKVILLE,ILLINOIS
Pledged Revenue Coverage
Business-Type Activities
Last Ten Fiscal Years
Water and Less State Net
Fiscal Sewer Operating Income Available Debt Service
Year Revenues Expense Tax Revenue Principal Interest Coverage
2002 $
2003
2004
2005 2,665,740 2,871,680 612,425 406,485 100,196 4.06
2006 3,164,479 2,549,953 679,842 1,294,368 120,000 150,437 4.79
2007 6,575,271 2,153,720 1,040,678 5,462,229 160,000 207,788 14.85
2008 4,474,258 1,712,150 1,053,292 3,815,400 240,000 777,258 3.75
2009 3,083,231 1,800,494 1,004,980 2,287,717 230,000 791,454 2.24
2010 3,866,841 1,489,176 1,277,889 3,655,554 235,000 813,634 3.49
2011 4,020,354 1,500,461 1,315,321 3,835,214 250,000 804,306 3.64
Note:
Details regarding the City's outstanding debt can be found in the Notes to the Financial Statements. Water and Sewer revenues
consist of recapture fees,connection fees and operating revenues. Operating expenses do not include capital,interest,
depreciation or amortization expenses. Series 2004B,2005C and 2007A Bonds are payable from revenues from the Water
and Sewer Funds and State Income Taxes;and the Series 2005D and 2008 Bonds are payable from connection and recapture
fees.
146
DEBT CAPACITY
UNITED CITY OF YORKVILLE,ILLINOIS
Ratio of Outstanding Debt by Type
Last Ten Fiscal Years
Governmental Activities Business-Type Activities
General General
Obligation and Obligation and
Alternative Alternative
Fiscal Revenue Source Debt Loans Other Revenue Source Debt Loans Other
Year Bonds Certificates Payable* Commitments Bonds Certificates Payable Commitments
2002 ** $
2003 **
2004 *** 575,000 1,235,000 1,758,762 3,500,000 11,571,859
2005 4,045,000 1,835,000 1,578,061 3,500,000 11,617,428
2006 15,065,000 1,735,000 1,451,627 16,680,000 11,534,594
2007 16,475,000 695,000 1,890 105,000 19,540,000 10,423,461 2,752,666 1,319,742
2008 16,255,000 570,000 451,890 105,000 19,300,000 10,198,112 3,062,837 3,114,694
2009 15,945,000 430,000 1,279,450 105,000 19,070,000 9,932,125 2,884,366 2,670,505
2010 15,365,000 285,000 1,154,513 18,855,000 9,571,912 2,686,846 2,523,422
2011 14,715,000 190,000 126,890 18,605,000 9,064,112 2,483,882 2,296,958
Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements.
* IEPA Loan L17-013000 and L17-115300 were reported as Governmental Activities prior to fiscal year 2007.
** Prior to the implementation of GASB 34.
***Fiscal Year 2004 was restated when GASB 34 was implemented in Fiscal Year 2005.
(1)See the Schedule of Demographic and Economic Statistics for personal income and population data.
N/A-Information not available
Data Source
Audited Financial Statements
147
Total Percentage
Primary of Personal Per
Government Income(1) Capita(1)
4,439,993 1.33% $ 717
7,158,783 2.09% 1,157
18,640,621 5.20% 3,012
22,575,489 6.01% 3,648
46,466,221 11.54% 7,508
51,312,759 12.09% 8,291
53,057,533 12.09% 3,151
52,316,446 12.30% 3,107
50,441,693 N/A 2,981
47,481,842 N/A 2,806
148
UNITED CITY OF YORKVILLE,ILLINOIS
Ratio of General Bonded Debt Outstanding
Last Ten Fiscal Years
General Percentage of
Obligation and Actual Taxable
Fiscal Alternative Source Value of Per
Year Bonds Property(1) Capita(2)
2002 $ 625,000 0.46% 100.99
2003 625,000 0.38% 100.99
2004 4,075,000 2.02% 658.43
2005 7,545,000 3.17% 1,219.10
2006 31,745,000 10.39% 5,129.26
2007 36,015,000 9.03% 5,819.20
2008 35,555,000 6.98% 2,111.59
2009 35,015,000 6.17% 2,079.52
2010 34,220,000 5.92% 2,022.34
2011 33,320,000 6.18% 1,969.15
Note:
Details regarding the City's outstanding debt can be found in the Notes to the Financial Statements.
(1) See the Schedule of Assessed Value and Actual Value of Taxable Property for property value data.
(2) See the Schedule of Demographic and Economic Statistics for personal income and population data.
Data Source
Audited Financial Statements
149
UNITED CITY OF YORKVILLE,ILLINOIS
Direct and Overlapping Governmental Activities Debt
April 30,2011
(2)
Percentage
(1) of Debt (3)
Gross Applicable to Government's
Governmental Unit Bonded Debt Government Share of Debt
Direct-United City of Yorkville $ 33,320,000 100.00% 33,320,000
Overlapping:
County of Kendall(4) 5,735,000 16.99% 974,377
Forest Preserve District of Kendall County 49,090,000 16.99% 8,340,391
Yorkville Community Unit School District#115 89,475,170 58.50% 52,342,974
Waubonsee Community College District#516 64,683,551 5.47% 3,538,190
Plano Community Unit School District#88 25,510,762 0.28% 71,430
Newark Community Consolidated School District#66 1,240,000 0.28% 3,472
Other(3) 235,734,483 65,270,834
Total $ 269,054,483 98,590,834
Notes:
(1) As of April 21,2011.
(2) Percentages are based on 2010 EAVs,the latest available.
(3) The United City of Yorkville Special Service Areas have$66,937,000 in outstanding debt which is expected to be paid from
other sources other than City revenues.
(4) Includes Public Building Commission.
Data Source
Kendall County Clerk
150
UNITED CITY OF YORKVILLE,ILLINOIS
Schedule of Legal Debt Margin
Last Ten Fiscal Years
Legal Debt Margin Calculation for Fiscal Year 2011
Equalized Assessed Valuation-2010 Levy $ 539,068,780
Legal Debt Limit-8.625%of Equalized Assessed Valuation 46,494,682
Amount of Debt Applicable to Limit:
Series 2005B $ 7,125,000
Series 2006 1,150,000
Series 2004C 190,000
Series 2002 Capital Appreciation 634,112
Series 2003-IRBB 1,455,000
Series 2003 800,000
Series 2004A 715,000
Series 2006A 5,460,000
Total Applicable Debt 17,529,112
Legal Debt Margin $ 28,965,570
Fiscal Year 2002 2003 2004 2005
Debt Limit $ 11,672,914 14,210,382 17,363,965 20,558,246
Total Net Debt Applicable to Limit 4,272,684 12,806,859 13,452,428
Legal Debt Margin 11,672,914 9,937,698 4,557,106 7,105,818
Total Net Debt Applicable to the
Limit as a Percentage of Debt Limit 0.0% 30.1% 73.8% 65.4%
Data Source
Audited Financial Statements
151
2006 2007 2008 2009 2010 2011
26,357,389 34,399,488 43,956,278 48,924,406 49,875,653 46,494,682
20,519,594 19,868,461 19,518,112 19,037,125 18,356,912 17,529,112
5,837,795 14,531,027 24,438,166 29,887,281 31,518,741 28,965,570
77.9% 57.8% 44.4% 38.9% 36.8% 37.7%
152
DEMOGRAPHIC AND ECONOMIC INFORMATION
UNITED CITY OF YORKVILLE,ILLINOIS
Demographic and Economic Statistics
Last Ten Calendar Years
(4)
Per
(4) Capita (2) (3)
(1) Personal Personal Median School Unemployment
Year Population Income Income Age(1) Enrollment Rate
2001 6,189 $ 328,417 35,727 35.8 2,293 4.2%
2002 6,189 334,794 36,213 35.8 2,450 5.5%
2003 6,189 341,829 36,811 35.8 2,615 5.7%
2004 6,189 358,600 38,427 35.8 2,864 5.3%
2005 6,189 375,515 40,110 35.8 3,172 5.0%
2006 6,189 402,539 42,828 35.8 3,561 3.8%
2007 6,189 424,523 44,914 35.8 4,270 4.3%
2008 16,838 438,902 46,124 35.8 4,774 5.8%
2009 16,838 425,178 44,379 35.8 5,105 9.9%
2010 16,921 N/A N/A 35.8 5,283 9.8%
N/A-Information not available
Data Source
(1) U.S.Census
(2) Data provided by School District Administrative Offices
(3) Illinois Dept of Employment Security,Economic Information and Analysis
(4) U.S.Bureau of Economic Analysis-Chicago-Naperville-Joliet Metropolitan Statistical Area
(amounts expressed in thousands)
153
UNITED CITY OF YORKVILLE,ILLINOIS
Top Ten Principal Employers
Current Year and Eight Years Ago
April 30,2011
2010 2002
Percentage Percentage
Total City Total City
Employer Employees Rank Employment Employees Rank Employment
Raging Waves(Seasonal) 450 1 2.7%
Wrigley Manufacturing Co. 335 2 2.0% 500 1 8.1%
Super Target 180 3 1.1%
Menards Mega Store 140 4 0.8%
Jewel/Osco 130 5 0.8%
Newlywed Foods 130 6 0.8% 115 3 1.9%
Kohl's 115 7 0.7%
Hillside Health Care Center 90 8 0.5%
Home Depot 85 9 0.5%
ProBuild 65 10 0.4%
Wheatland Title 65 10 0.4%
The Remline Co. 175 2 2.8%
Wayne Circuits,Inc. 100 4 1.6%
Brenart Eye Clinic 50 5 0.8%
Cascade Water Works Mfg.Co. 40 6 0.6%
C.J.Insulation,Inc. 40 6 0.6%
Silica Sand Transport,Inc. 30 7 0.5%
The Fox Valley Shopping News 30 7 0.5%
Bristol Equipment Co. 25 8 0.4%
Total 1,785 10.5% 1,105 17.9%
Data Source
Yorkville Economic Development Corporation
2002 Illinois Manufacturers Directory
154
OPERATTING,
UNITED CITY OF YORKVILLE,ILLINOIS
Full-Time and Part-Time Employees by Function/Program-Last Ten Fiscal Years
April 30,2011
Function/Program 2002 2003 2004 2005 2006
Full-Time
General Government:
Administration 4 7 8 12 13
Finance N/A N/A N/A N/A N/A
Community Relations N/A N/A N/A N/A N/A
Engineering 2 3 4 5 5
Community Development N/A N/A N/A N/A N/A
Public Safety:
Police
Officers 15 17 21 23 24
Civilians 2 2 2 3 3
Public Works:
Streets 2 3 4 4 5
Water 4 5 5 6 6
Sewer 1 1 1 2 4
Culture&Recreation:
Parks 2 2 2 9 7
Recreation 3 4 5 6 6
Library: 2 3 3 3 4
Part-Time
General Government:
Administration 2 4 1 3 1
Finance N/A N/A N/A N/A N/A
Community Relations N/A N/A N/A N/A N/A
Engineering 1
Community Development N/A N/A N/A N/A N/A
Public Safety:
Police
Officers 2 4 1 5 3
Civilians 3 3 3 3 4
Public Works:
Water 1
Culture&Recreation:
Parks 3 4 4 6 6
Recreation 6 6 7 11 18
Library: 7 13 11 11 12
N/A-Information not available
Data Source
City Human Resource Department
155
2007 2008 2009 2010 2011
15 9 7 5 4
N/A 6 5 4 3
N/A N/A 1 1
5 6 7 4 3
4 6 5 4 3
28 29 30 27 25
4 5 5 5 3
5 5 5 6 5
7 7 7 7 7
4 4 3 4 3
9 9 9 8 8
7 7 7 6 4
4 4 5 5 5
2 1
N/A
N/A N/A 1
1 1
1 3 2 2 3
7 7 7 6 6
5 5 1 2 2
27 33 29 38 40
31 35 33 33 30
156
UNITED CITY OF YORKVILLE,ILLINOIS
Operating Indicators by Function/Program-Last Ten Fiscal Years
April 30,2011
Function/Program 2002 2003 2004 2005 2006
Police
Arrests made 1,140 1,253 1,168 1,308 1,536
Parking violations N/A N/A N/A N/A N/A
Traffic violations 5,172 5,471 5,692 6,960 2,848
Reports taken 1,593 1,648 2,251 2,598 3,006
Calls for service 9,734 9,947 10,616 11,000 13,435
Community Development
Permits issued 780 951 1,089 1,571 1,395
Public Works
Street resurfacing(miles) 6.12 2.70 3.84 2.92
Snow and ice control(tons of salt) N/A N/A N/A N/A N/A
Pothole repairs(tons of asphalt) N/A N/A N/A N/A N/A
Water
Number of accounts N/A 2,950 3,336 3,766 4,376
Total annual consumption(cubic feet) N/A 42,338,819 45,544,483 56,166,633 59,803,097
Average daily consumption(cubic feet) N/A 115,997 124,779 153,881 163,844
*Police information is presented on a calendar year basis-operating indicators for 2011 are thru June.
N/A-Information not available
Data Source
Various City Departments
157
2007 2008 2009 2010 2011
1,506 1,891 1,732 657 254
N/A N/A N/A 845 324 *
6,610 9,571 10,891 4,436 1,906 *
3,290 3,479 3,302 2,798 1,180 *
15,031 17,523 18,614 13,533 5,913 *
1,420 1,173 725 593 570
2.99
991.48 2,448.75 2,274.78 2,213.00 1,900.03
19.87 325.21 52.180 246.05 226.96
5,129 5,669 5,862 5,969 6,051
68,706,042 68,681,592 70,017,839 67,141,121 66,093,601
188,236 188,169 191,830 183,948 181,078
158
UNITED CITY OF YORKVILLE,ILLINOIS
Capital Asset Statistics by Function/Program-Last Ten Fiscal Years
April 30,2011
2002 2003 2004 2005 2006
Function/Program
Police
Station 1.00 1.00 1.00 1.00 1.00
Patrol units N/A N/A N/A N/A N/A
Public Works
Streets(miles) 31.78 33.71 36.28 36.28 36.28
Traffic signals 12.00 16.00 16.00 17.00 17.00
Water
Water mains(miles) 29.05 29.05 29.05 29.05 38.80
Fire hydrants 802 813 852 852 906
Sewer
Sanitary sewer(miles) 31.68 32.38 33.36 34.21 34.88
Lift stations 2.00 2.00 2.00 3.00 3.00
Storm sewers(miles) 25.77 31.56 35.53 36.54 40.72
Data Source
Various City departments
159
2007 2008 2009 2010 2011
1.00 1.00 1.00 1.00 1.00
N/A N/A N/A 23.00 24.00
41.56 44.29 45.49 56.00 59.56
19.00 27.00 29.00 29.00 29.00
41.56 46.64 47.37 58.85 59.88
929 989 1,001 1,188 1,207
37.88 42.71 43.01 53.43 54.25
4.00 5.00 5.00 7.00 7.00
48.17 54.71 55.65 68.90 69.63
160
United City of Yorkville,Illinois
Water Sold by Type of Customer-Last Ten Fiscal Years
April 30,2011
(In Cubic Feet)
Fiscal Year 2002 2003 2004 2005
Type of Customer
Residential/Multi-Family N/A 32,266,912 35,623,501 46,072,402
Commercial N/A 7,015,658 6,416,501 6,419,339
Industrial N/A 1,665,285 1,831,120 2,021,732
School/Government N/A 1,390,964 1,673,361 1,653,160
Total - 42,338,819 45,544,483 56,166,633
Water rate per 100 cubic feet $2.17 $2.17 $2.17 $2.17
Water Infrastructure Fee(Bi-Monthly)
Sewer Maintenance Fee(Bi-monthly) $18.00 $18.00 $18.00 $18.00
N/A-Information not available
Data Source
United City of Yorkville Water Department
161
2006 2007 2008 2009 2010 2011
49,522,107 57,594,069 57,579,419 57,442,439 54,957,869 53,192,101
6,575,643 7,344,750 7,344,350 8,453,300 7,636,451 8,340,150
2,070,672 1,905,150 1,904,950 1,961,750 1,967,801 2,338,550
1,634,675 1,862,073 1,852,873 2,160,350 2,579,000 2,222,800
59,803,097 68,706,042 68,681,592 70,017,839 67,141,121 66,093,601
$2.17 $2.17 $2.17 $2.17 $2.17 $2.28
$16.50
$18.00 $18.00 $18.00 $18.00 $18.00 $18.00
162
0 C/".y Reviewed By: Agenda Item Number
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City Administrator El Tracking Number
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Agenda Item Summary Memo
Title: Bill Payments - $389,014.26
Meeting and Date: City Council 10/11/11
Synopsis: Approval of bill payments.
Council Action Previously Taken:
Date of Action: Action Taken:
Item Number:
Type of Vote Required: Majority
Council Action Requested: Approval
Submitted by: Amy Simmons Finance
Name Department
Agenda Item Notes:
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34:53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
----------------------------------------------------------------------------------------------------------------------------------
512013 AACVB AURORA AREA CONVENTION
083111-HAMPTON 09/20/11 01 ADMIN SERVICES-HAMPTON INN 01-640-54-00-5481 3, 169.88
02 HOTEL TAX FOR AUGUST 2011 ** COMMENT **
INVOICE TOTAL: 3, 169.88 *
083111-SUPER 09/20/11 01 ADMIN SERVICES-SUPER 8 MOTEL 01-640-54-00-5481 1, 319.00
02 TAX FOR AUGUST 2011 ** COMMENT **
INVOICE TOTAL: 1, 319.00
093111-ALL 09/23/11 01 ADMIN SERVICES-ALL SEASONS 01-640-54-00-5481 27.54
02 HOTEL TAX FOR AUGUST 2011 ** COMMENT **
INVOICE TOTAL: 27.54 *
CHECK TOTAL: 4, 516.
512014 ARAMARK ARAMARK UNIFORM SERVICES
610-7199028 09/06/11 01 STREETS-UNIFORMS 01-410-56-00-5600 31.69
02 WATER OP-UNIFORMS 51-510-56-00-5600 31.69
03 SEWER OP-UNIFORMS 52-520-56-00-5600 31.69
INVOICE TOTAL: 95.07 *
610-7208706 09/13/11 01 STREETS-UNIFORMS 01-410-56-00-5600 30.95
02 WATER OP-UNIFORMS 51-510-56-00-5600 30.95
03 SEWER OP-UNIFORMS 52-520-56-00-5600 30.95
INVOICE TOTAL: 92.85 *
610-7218110 09/20/11 01 STREETS-UNIFORMS 01-410-56-00-5600 29.84
02 WATER OP-UNIFORMS 51-510-56-00-5600 29.84
03 SEWER OP-UNIFORMS 52-520-56-00-5600 29.85
INVOICE TOTAL: 89.53 *
CHECK TOTAL: 277.9
512015 ATTINTER AT&T INTERNET SERVICES
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34:53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
--------------------------------------------------------------------------------------------------------------------
512015 ATTINTER AT&T INTERNET SERVICES
842804266-8-0711 07/09/11 01 ADMIN-REMAINDER OF JULY 01-110-54-00-5440 122.07
02 INVOICE, INVOICE WAS PAID AT ** COMMENT **
03 THE OLD RATE ** COMMENT **
INVOICE TOTAL: 122.07 *
842804266-8-0911 09/09/11 01 ADMIN-T. 1 SERVICE - SEPT. 2011 01-110-54-00-5440 584.89
INVOICE TOTAL: 584.89 *
CHECK TOTAL: 706 .'
512016 B&FTECH B&F TECHNICAL CODE SERVICES
33655 08/31/11 01 COMM/DEV-AUGUST 2011 01-220-54-00-5459 5,645.00
02 INSPECTIONS ** COMMENT **
INVOICE TOTAL: 5,645.00
CHECK TOTAL: 5, 645.(
512017 BANCAMER BANC OF AMERICA LEASING
011978929-C 09/22/11 01 FINANCE-COPIER LEASE 01-120-54-00-5485 279.50
02 ADMIN-COPIER LEASE 01-110-54-00-5485 143.00
03 COMM/DEV-COPIER LEASE 01-220-54-00-5485 136 .50
04 POLICE-COPIER LEASE 01-120-54-00-5485 277.00
05 WATER OP-COPIER LEASE 51-510-54-00-5485 33.00
06 SEWER OP-COPIER LEASE 52-520-54-00-5485 33.00
07 STREETS-COPIER LEASE 01-410-54-00-5485 33.00
INVOICE TOTAL: 935.00
CHECK TOTAL: 935.0
512018 BNYCORP THE BANK OF NEW YORK
252-1577142 09/15/11 01 WATER OP-YRKVILLE05C 2005 C 51-510-54-00-5462 374.50
-p-
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34:53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
----------------------------------------------------------------------------------------------------------------------------------
512018 BNYCORP THE BANK OF NEW YORK
252-1577142 09/15/11 02 PAYING AGENT FEES ** COMMENT **
INVOICE TOTAL: 374.50 *
CHECK TOTAL: 374•.'
512019 BPAMOCO BP AMOCO OIL COMPANY
31478594-PD 09/24/11 01 POLICE-GASOLINE 01-210-56-00-5695 197.92
INVOICE TOTAL: 197.92 *
CHECK TOTAL: 197.E
512020 BPAMOCO BP AMOCO OIL COMPANY
31478595-PW 09/24/11 01 STREETS-GASOLINE 01-410-56-00-5695 470.22
02 WATER OP-GASOLINE 51-510-56-00-5695 470.20
03 SEWER OP-GASOLINE 52-520-56-00-5695 470.20
INVOICE TOTAL: 1, 410.62 *
CHECK TOTAL: 1, 410.6
512021 BRENNTAG BRENNTAG MID-SOUTH, INC.
BMS077106 08/31/11 01 WATER OP-CHEMICALS 51-510-56-00-5638 1, 650.00
INVOICE TOTAL: 1,650.00
BMS825247 09/22/11 01 WATER OP-CHEMICALS 51-510-56-00-5638 1, 207.00
INVOICE TOTAL: 1,207.00
BMS825250 09/22/11 01 WATER OP-CHEMICALS 51-510-56-00-5638 983.50
INVOICE TOTAL: 983.50 *
BMS884391 09/01/11 01 WATER OP-DRUM RETURN CREDIT 51-510-56-00-5638 -550.00
INVOICE TOTAL: -550.00 *
CHECK TOTAL: 3, 290.5
-3-
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34:53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
----------------------------------------------------------------------------------------------------------------------------------
512022 CALLONE UNITED COMMUNICATION SYSTEMS
1010-7980-0000-0911C 09/15/11 01 ADMIN-MONTHLY CHARGES 01-110-54-00-5440 186 . 44
02 ADMIN-CITY HALL NORTEL 01-110-54-00-5440 277.81
03 POLICE-CITY HALL NORTEL 01-210-54-00-5440 277.81
04 WATER OP-CITY HALL NORTEL 51-510-54-00-5440 277.82
05 POLICE-MONTHLY CHARGES 01-210-54-00-5440 1, 651.53
06 POLICE-CITY HALL FIRE 01-210-54-00-5440 44.60
07 ADMIN-CITY HALL FIRE 01-110-54-00-5440 44.60
08 WATER OP-MONTHLY CHARGES 51-510-54-00-5440 954.20
INVOICE TOTAL: 3, 714.81 *
CHECK TOTAL: 3, 714.E
512023 CARGILL CARGILL, INC
2900125643 09/07/11 01 WATER OP-BULK ROCK SALT 51-510-56-00-5638 2, 749.51
INVOICE TOTAL: 2, 749.51
2900134094 09/12/11 01 WATER OP-BULK ROCK SALT 51-510-56-00-5638 2, 723.55
INVOICE TOTAL: 2, 723.55 *
2900134117 09/13/11 01 WATER OP-BULK ROCK SALT 51-510-56-00-5638 2, 722. 46
INVOICE TOTAL: 2, 722.46 *
CHECK TOTAL: 8, 195•`_
512024 CDWG CDW GOVERNMENT INC.
ZMQ3217 08/31/11 01 ADMIN SERVER-WINDOWS SERVER 01-640-54-00-5462 1, 748.55
INVOICE TOTAL: 1, 748.55 *
ZMQ3220 08/31/11 01 ADMIN SERVICES-WINDOWS SERVER 01-640-54-00-5462 1, 177.62
INVOICE TOTAL: 1, 177.62
ZMQ3277 08/31/11 01 ADMIN SERVICES-WINDOWS SERVER 01-640-54-00-5462 2, 276 .01
INVOICE TOTAL: 2, 276.01
CHECK TOTAL: 5,202 .1
_d_
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34:53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
----------------------------------------------------------------------------------------------------------------------------------
512025 COLLINS COLLINS FARMS
092511 09/25/11 01 LAND CASH-DISKING AND FIELD 72-720-60-00-6036 700.00
02 CULTIVATING RAIN TREE PARK ** COMMENT **
INVOICE TOTAL: 700.00 *
CHECK TOTAL: 700.
512026 COMED COMMONWEALTH EDISON
4329092028-0811 09/20/11 01 STREETS-LIGHTS 01-410-54-00-5480 982.09
INVOICE TOTAL: 982.09 *
6963019021-0811 09/13/11 01 STREETS-LIGHTS 01-410-54-00-5480 11.06
INVOICE TOTAL: 11 .06 *
CHECK TOTAL: 993.
512027 DAVEAUTO DAVID L CHELSEN
18438 09/15/11 01 POLICE-BATTERY 01-210-54-00-5495 134 .00
INVOICE TOTAL: 134.00 *
18441 09/16/11 01 POLICE-SQUAD REPAIR 01-210-54-00-5495 965.00
INVOICE TOTAL: 965.00 *
CHECK TOTAL: 1, 099.1
512028 DEKANE DEKANE EQUIPMENT CORP.
IA04602 09/21/11 01 STREETS-BRAKE SWITCH 01-410-56-00-5640 6.00
INVOICE TOTAL: 6 .00 *
IA04606 09/21/11 01 STREETS-SOLENOID 01-410-56-00-5640 155.05
INVOICE TOTAL: 155.05 *
CHECK TOTAL: 161.(
-5-
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34: 53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
-----------------------------------------------------------------------------------------------------
512029 DEPO DEPO COURT REPORTING SVC, INC
15124 09/20/11 01 POLICE-09/14/11 ADMIN HEARING 01-210-54-00-5467 175.00
INVOICE TOTAL: 175.00 *
CHECK TOTAL: 175.
512030 EXELON EXELON ENERGY
200307000130 09/24/11 01 WATER OP-LIGHTS 51-510-54-00-5480 2, 929.66
INVOICE TOTAL: 2, 929.66 *
CHECK TOTAL: 2,929•
512031 FREDRICR ROB FREDRICKSON
100111 10/01/11 01 FINANCE-MOBILE EMAIL 01-120-54-00-5440 45.00
02 REIMBURSEMENT FOR SEPT. 2011 ** COMMENT **
INVOICE TOTAL: 45.00
CHECK TOTAL: 45.
512032 GARDKOCH GARDINER KOCH & WEISBERG
H-1847C-79022 09/09/11 01 ADMIN SERVICES-GENERAL LEGAL 01-640-54-00-5461 296 .00
02 MATTERS ** COMMENT **
INVOICE TOTAL: 296 .00
H-1961C-79021 09/09/11 01 ADMIN SERVICES-KENDALL 01-640-54-00-5461 795.50
02 MARKET PLACE LEGAL MATTERS ** COMMENT **
INVOICE TOTAL: 795.50
H-1974C-79018 09/08/11 01 ADMIN SERVICES-IEPA MATTERS 01-640-54-00-5461 18.50
INVOICE TOTAL: 18.50
H-2013C-79023 09/09/11 01 ADMIN SERVICES-HAMMAN FEES 01-640-54-00-5461 92 .50
-r-
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34:53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
----------------------------------------------------------------------------------------------------------------------------------
512032 GARDKOCH GARDINER KOCH & WEISBERG
H-2013C-79023 09/09/11 02 MATTERS ** COMMENT **
INVOICE TOTAL: 92.50 *
H-2644C-79019 09/09/11 01 ADMIN SERVICES-KENCOMM MATTERS 01-640-54-00-5461 2, 236.88
INVOICE TOTAL: 2,236 .88
CHECK TOTAL: 3, 439.
512033 GODWINL LISA GODWIN
092011 09/26/11 01 ADMIN-09/20/11 MEETING MINUTES 01-110-54-00-5462 96.46
INVOICE TOTAL: 96 .46 *
092111 09/26/11 01 ADMIN-09/21/11 CULTURAL 01-110-54-00-5462 35.00
02 COMMISSION MEETING MINUTES ** COMMENT **
INVOICE TOTAL: 35.00 *
CHECK TOTAL: 131.
512034 GOLINSKI GARY GOLINSKI
100111 10/01/11 01 ADMIN-MOBILE EMAIL 01-110-54-00-5440 45.00
02 REIMBURSEMENT FOR SEPT. 2011 ** COMMENT **
INVOICE TOTAL: 45.00 *
2011IML 09/18/11 01 ADMIN-MAYOR'S LODGING FOR 2011 01-110-54-00-5415 723 .57
02 IML CONFERENCE ** COMMENT **
INVOICE TOTAL: 723.57 *
CHECK TOTAL: 768.'
512035 GRAINCO GRAINCO FS., INC.
123111 08/17/11 01 STREETS-RAZOR PRO 01-410-56-00-5620 53 .05
INVOICE TOTAL: 53.05 *
-7-
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34:53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
----------------------------------------------------------------------------------------------------------------------------------
512035 GRAINCO GRAINCO FS_, INC.
123221 08/19/11 01 STREETS-RAZOR PRO 01-410-56-00-5620 53 .05
INVOICE TOTAL: 53.05 *
CHECK TOTAL: 106 .
512036 GROUND GROUND EFFECTS INC.
245426 09/16/11 01 LAND CASH-STRAW, FABRIC PINS 72-720-60-00-6036 542. 70
INVOICE TOTAL: 542.70 *
245606 09/20/11 01 LAND CASH-SOD 72-720-60-00-6036 76 .90
INVOICE TOTAL: 76 .90 *
245626 09/20/11 01 LAND CASH-STRAW BLANKET 72-720-60-00-6036 46 .80
INVOICE TOTAL: 46 .80 *
CHECK TOTAL: 666 .,
512037 HACH HACH COMPANY
7414654 09/12/11 01 WATER OP-CHEMICALS 51-510-56-00-5638 439.95
INVOICE TOTAL: 439.95 *
CHECK TOTAL: 439 .1
512038 HDSUPPLY HD SUPPLY WATERWORKS, LTD.
3665333 09/16/11 01 WATER OP-METER, COUPLINGS 51-510-56-00-5664 435.65
INVOICE TOTAL: 435.65 *
CHECK TOTAL: 435.6
512039 HOMEDEPO HOME DEPOT
1015566 09/01/11 01 COMM/DEV-PRO CALCULATOR 01-220-56-00-5620 49. 78
INVOICE TOTAL: 49. 78 *
-R-
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34:53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
----------------------------------------------------------------------------------------------------------------------------------
512039 HOMEDEPO HOME DEPOT
3010808 07/01/11 01 STREETS-FILTERS 01-410-56-00-5656 42. 14
INVOICE TOTAL: 42. 14 *
3013777 08/10/11 01 STREETS-FUSES 01-410-56-00-5620 18.97
INVOICE TOTAL: 18.97 *
3141222 08/10/11 01 STREETS-FILTERS 01-410-56-00-5656 11 .67
INVOICE TOTAL: 11.67 *
3141224 08/10/11 01 STREETS-FILTERS 01-410-56-00-5640 85.68
INVOICE TOTAL: 85.68 *
5010652 06/29/11 01 STREETS-HS BLADE 01-410-56-00-5656 3.19
INVOICE TOTAL: 3.19 *
6010556 06/28/11 01 STREETS-TOGGLE 13OLTS 01-410-56-00-5656 37.28
INVOICE TOTAL: 37.28 *
6010586 06/28/11 01 STREETS-TOGGLE 13OLT 01-410-56-00-5656 1.98
INVOICE TOTAL: 1.98 *
CHECK TOTAL: 250.E
512040 ILPD4778 ILLINOIS STATE POLICE
092611-CITY 09/26/11 01 ADMIN-BACKGROUND CHECK 01-110-54-00-5462 34.25
INVOICE TOTAL: 34.25 *
CHECK TOTAL: 34 .2
512041 ILPD4811 ILLINOIS STATE POLICE
092611-CITY 09/26/11 01 POLICE-BACKGROUND CHECK 01-210-54-00-5462 34.25
02 ADMIN-BACKGROUND CHECK 01-110-54-00-5462 34.25
-Q-
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34:53 CHECK REGISTER
PRG ID: AP215O00.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
----------------------------------------------------------------------------------------------------------------------------------
512041 ILPD4811 ILLINOIS STATE POLICE
092611-CITY 09/26/11 03 COMM/DEV-BACKGROUND CHECKS 01-220-54-00-5462 68.50
INVOICE TOTAL: 137.00
CHECK TOTAL: 137.
512042 ILPSAN ILLINOIS PUBLIC SAFETY AGENCY
035085 10/01/11 01 POLICE-BILLING CHARGE FOR 01-210-54-00-5484 3, 330.00
02 01/01/2012 - 06/30/2012 ** COMMENT **
INVOICE TOTAL: 3,330.00
CHECK TOTAL: 3, 330.
512043 ILTRKRNT ILLINOIS TRUCK & EQUIP RENTAL
10031136 09/22/11 01 LAND CASH-DOZER RENTAL 72-720-60-00-6036 2, 600.00
02 STREETS-DOZER RENTAL PICK UP 01-410-56-00-5620 250.00
03 CHARGE ** COMMENT **
INVOICE TOTAL: 2, 850.00
CHECK TOTAL: 2, 850.
512044 INTEGRYS INTEGRYS ENERGY SERVICES, INC
17974469-1 09/02/11 01 WATER OP-2702 MILL RD 51-510-54-00-5480 2, 074 .89
INVOICE TOTAL: 2, 074.89
CHECK TOTAL: 2, 074•
512045 ITRON ITRON
210361 09/11/11 01 WATER OP-OCTOBER HOSTING 51-510-54-00-5462 438.69
02 SERVICES ** COMMENT **
INVOICE TOTAL: 438.69
CHECK TOTAL: 438 •
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34:53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
----------------------------------------------------------------------------------------------------------------------------------
512046 JUSTSAFE JUST SAFETY, LTD
15052 09/20/11 01 ADMIN-FIRST AID SUPPLIES 01-110-56-00-5610 45.20
INVOICE TOTAL: 45.20 *
CHECK TOTAL: 45•
512047 KCACP KENDALL COUNTY ASSOCIATION
396691/96 09/27/11 01 POLICE-CHIEF°S MEETING LUNCH 01-210-54-00-5415 60.00
INVOICE TOTAL: 60.00 *
CHECK TOTAL: 60.
512048 KCCONC KENDALL COUNTY CONCRETE
28175 09/12/11 01 STREETS-CONCRETE 01-410-56-00-5640 79.50
INVOICE TOTAL: 79.50
CHECK TOTAL: 79.!
512049 KENDTREA KENDALL COUNTY TREASURER
YPD0711 09/12/11 01 POLICE-COST SHARING AGREEMENT 01-210-54-00-5469 8, 949.15
02 % FOR ANNUAL SOFTWARE ** COMMENT **
03 MAINTENANCE ** COMMENT **
INVOICE TOTAL: 8, 949.15
CHECK TOTAL: 8, 949. :
512050 KENPRINT ANNETTE M. POWELL
18561-CITY 09/19/11 01 FINANCE-GF AP CHECKS 01-120-56-00-5610 97.60
INVOICE TOTAL: 97.60 *
18563 09/20/11 01 POLICE-500 BUSINESS CARDS 01-210-54-00-5430 44.00
INVOICE TOTAL: 44.00 *
CHECK TOTAL: 141 .6
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34:53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
------------------------------------------------------------------------------------------------------
512051 LANEMUCH LANER, MUCHIN, DOMBROW, BECKER
384184 09/01/11 01 ADMIN SERVICES-AUGUST GENERAL 01-640-54-00-5463 270.00
02 EMPLOYMENT LEGAL MATTERS ** COMMENT **
INVOICE TOTAL: 270.00
CHECK TOTAL: 270•
512052 MARINEBI ARCH CHEMICALS, INC
51665641 09/09/11 01 SUNFLOWER SSA-AUGUST POND 12-112-54-00-5495 789 .00
02 TREATMENT ** COMMENT **
INVOICE TOTAL: 789.00
CHECK TOTAL: 789'
512053 MENLAND MENARDS - YORKVILLE
15797 09/07/11 01 WATER OP-BATTERIES 51-510-56-00-5620 14.85
INVOICE TOTAL: 14 .85 *
18904 09/19/11 01 WATER OP-TUBECUTTER, TOILET 51-510-56-00-5638 13 .26
02 SUPPLY, COMPRESSION SLEEVE ** COMMENT **
INVOICE TOTAL: 13.26 *
19058 09/20/11 01 WATER OP-TOILET SUPPLY 51-510-56-00-5638 3 . 16
INVOICE TOTAL: 3 . 16 *
19326 09/21/11 01 WATER OP-CAR WASH, CORD, 51-510-56-00-5638 13.26
02 TOILET CLEANER ** COMMENT **
INVOICE TOTAL: 13.26 *
19784 09/23/11 01 WATER OP-BATTERIES 51-510-56-00-5620 17.21
INVOICE TOTAL: 17.21 *
CHECK TOTAL: 61 .
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34:53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
----------------------------------------------------------------------------------------------------------------------------------
512054 METIND METROPOLITAN INDUSTRIES, INC.
0000250747 09/12/11 01 SEWER OP-BRUELL LIFT STATION 52-520-56-00-5613 7, 227.00
02 PUMP REPAIR ** COMMENT **
INVOICE TOTAL: 7, 227.00
CHECK TOTAL: 7,227.
512055 METLIFE METLIFE SMALL BUSINESS CENTER
091911 09/19/11 01 ADMIN SERVICES-OCTOBER LIFE 01-640-52-00-5222 1, 166.06
02 INSURANCE ** COMMENT **
INVOICE TOTAL: 1, 166 .06
CHECK TOTAL: 1, 166.
512056 MJELECT MJ ELECTRICAL SUPPLY, INC.
1124288-00 09/15/11 01 STREETS-PHOTOCONTROL 01-410-56-00-5640 150.00
INVOICE TOTAL: 150.00 *
1124313-00 09/15/11 01 STREETS-BULBS, TAPE 01-410-56-00-5640 99.80
INVOICE TOTAL: 99.80 *
1124313-01 09/22/11 01 STREETS-LENS 01-410-56-00-5640 196 .00
INVOICE TOTAL: 196.00 *
1124315-01 09/19/11 01 SEWER OP-HOT START HEATER 52-520-56-00-5640 129.00
INVOICE TOTAL: 129.00 *
1124358-01 09/20/11 01 WATER OP-BATTERIES 51-510-56-00-5638 45.00
INVOICE TOTAL: 45.00 *
1124413-01 09/21/11 01 WATER OP-BATTERIES 51-510-56-00-5638 45.00
INVOICE TOTAL: 45.00 *
CHECK TOTAL: 664 .8
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34:53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
----------------------------------------------------------------------------------------------------------------------------------
512057 MOONBEAM DIANE GIANNELLI OAKLEY
080911 08/09/11 01 ADMIN-AUGUST 9 CC MEETING 01-110-54-00-5462 50.00
02 VIDEO SERVICES ** COMMENT **
INVOICE TOTAL: 50.00 *
137 07/26/11 01 ADMIN-JULY 26 CC MEETING 01-110-54-00-5462 50.00
02 VIDEO SERVICES ** COMMENT **
INVOICE TOTAL: 50.00 *
139 08/23/11 01 ADMIN-AUGUST 23 CC MEETING 01-110-54-00-5462 50.00
02 VIDEO SERVICES ** COMMENT **
INVOICE TOTAL: 50.00 *
140 09/13/11 01 ADMIN-09/13/11 CC MEETING 01-110-54-00-5462 50.00
02 VIDEO SERVICES ** COMMENT **
INVOICE TOTAL: 50.00 *
CHECK TOTAL: 200.
512058 NEXTEL NEXTEL COMMUNICATIONS
837900513-115 09/21/11 01 COMM/DEV-MONTHLY CHARGES 01-220-54-00-5440 147. 15
02 COMM/DEV-REPL. LG OPTIMUS & 01-220-54-00-5440 39.98
03 HOLSTER ** COMMENT **
04 POLICE-MONTHLY CHARGES 01-210-54-00-5440 825.27
05 SEWER OP-MONTHLY CHARGES 52-520-54-00-5440 125.17
06 WATER OP-MONTHLY CHARGES 51-510-54-00-5440 192.68
07 STREETS-MONTHLY CHARGES 01-410-54-00-5440 192.34
INVOICE TOTAL: 1, 522.59 *
CHECK TOTAL: 1, 522.
512059 NICOR NICOR GAS
07-72-09-0117 7-0911 09/22/11 01 ADMIN-1301 CAROLYN CT 01-110-54-00-5480 29.21
INVOICE TOTAL: 29.21 *
CHECK TOTAL: 29••
_1d_
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34:53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
----------------------------------------------------------------------------------------------------------------------------------
512060 OFFWORK OFFICE WORKS
195587 09/14/11 01 ADMIN-RECEIPT TAPES 01-110-56-00-5610 20.76
INVOICE TOTAL: 20.76 *
195675 09/16/11 01 COM/DEV-BUSINESS CARD FILE 01-220-56-00-5610 16 .82
INVOICE TOTAL: 16.82 *
CHECK TOTAL: 37.!
512061 OHERROND RAY O'HERRON COMPANY, INC.
0042674-IN 09/22/11 01 POLICE-SHOES, HOLSTER, SHIRTS, 01-210-56-00-5600 1, 186 . 71
02 PANTS, GLOVES, NAMEPLATE, STAR ** COMMENT **
INVOICE TOTAL: 1, 186 .71
CHECK TOTAL: 1, 186 .7.
512062 OLSONB BART OLSON
100111 10/01/11 01 ADMIN-MOBILE EMAIL 01-110-54-00-5440 45.00
02 REIMBURSEMENT FOR SEPT. 2011 ** COMMENT **
INVOICE TOTAL: 45.00
2011ICMA 09/26/11 01 ADMIN-LODGING FOR ICMA 01-110-54-00-5415 841 .84
02 CONFERENCE IN MILWAUKEE ** COMMENT **
INVOICE TOTAL: 841.84
CHECK TOTAL: 886 .8
512063 PHILSTOP PHIL'S TOP SOIL, INC.
26455 09/10/11 01 WATER OP-DIRT 51-510-56-00-5620 60.00
INVOICE TOTAL: 60.00
CHECK TOTAL: 60.0
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34:53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
-----------------------------------------------------------------------------------
512064 PUBSAFDI PUBLIC SAFETY DIRECT, INC
22305 09/12/11 01 POLICE-PULLED HIGHBAND RADIO 01-210-54-00-5495 95.00
02 FOR REPAIR ** COMMENT **
INVOICE TOTAL: 95.00
CHECK TOTAL: 95.
512065 R0000474 NEIL BORNEMAN
091911 09/19/11 01 ADMIN SERVICES-REFUND OF 01-640-54-00-5491 1, 531 .80
02 LIBRARY AND CITY PORTION OF ** COMMENT **
03 TAXES PER ORDINANCE 2006-105 ** COMMENT **
INVOICE TOTAL: 1, 531 .80
CHECK TOTAL: 1, 531.
512066 R0000594 BRIAN BETZWISER
110111 10/01/11 01 PW CAPITAL-185 WOLF STREET 21-211-92-00-8050 4, 497.67
02 INTEREST PAYMENT ** COMMENT **
03 PW CAPITAL-185 WOLF STREET 21-211-92-00-8000 2, 360.25
04 PRINCIPAL PAYMENT ** COMMENT **
INVOICE TOTAL: 6, 857.92
CHECK TOTAL: 6, 857.
512067 R0000968 OLD SECOND NATIONAL BANK
092111 09/21/11 01 ADMIN-REFUND OF SECURITY 01-000-24-00-2415 975.00
02 GUARANTEE FOR 308 RYAN DR. ** COMMENT **
INVOICE TOTAL: 975.00
CHECK TOTAL: 975',
512068 R0000969 ROBERT SWANBUM
-16-
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34:53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
----------------------------------------------------------------------------------------------------------------------------------
512068 R0000969 ROBERT SWANBUM
424631 09/12/11 01 ADMIN-OLD COUNTY JAIL WINDOWS 01-000-24-00-2428 395.00
INVOICE TOTAL: 395.00
CHECK TOTAL: 395.
512069 R0000970 LORI & PAUL JAMES
092811 09/28/11 01 ADMIN-REFUND ENGINEERING 01-000-24-00-2415 3, 000.00
02 DEPOSIT FOR 318 ILLINI DR ** COMMENT **
INVOICE TOTAL: 3, 000.00
CHECK TOTAL: 3, 000.1
512070 RIVRVIEW RIVERVIEW FORD
103725 08/15/11 01 STREETS-ROTORS, SEAL, BRAKE 01-410-54-00-5495 659.52
02 KIT ** COMMENT **
INVOICE TOTAL: 659.52 *
104176 09/26/11 01 STREETS-BRAKES & ROTOR REPAIR 01-410-54-00-5495 463.56
INVOICE TOTAL: 463.56 *
CHECK TOTAL: 1, 123 .(
512071 RUSH RUSH-COPLEY MEDICAL CENTER
090611 09/06/11 01 POLICE-EMERGENCY ROOM VISIT 01-210-54-00-5462 75.00
INVOICE TOTAL: 75.00 *
CHECK TOTAL: 75•C
512072 RUSITYORK RUSH-COPLEY HEALTHCARE
090911-C 09/09/11 01 COMM/DEV-PRE-EMPLOYMENT 01-220-54-00-5462 25.00
-17-
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34:53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
----------------------------------------------------------------------------------------------------------------------------------
512072 RUSITYORK RUSH-COPLEY HEALTHCARE
090911-C 09/09/11 02 DRUG SCREENING ** COMMENT **
INVOICE TOTAL: 25.00 *
4558 09/09/11 01 POLICE-PRE-EMPLOYMENT PHYSICAL 01-210-54-00-5411 266 .00
INVOICE TOTAL: 266 .00 *
CHECK TOTAL: 291 .
512073 SECGROUP SEC GROUP, INC.
14 05/02/11 01 MFT-GAME FARM ROAD - PHASE II 15-155-60-00-6073 17, 185.69
INVOICE TOTAL: 17, 185.69 *
CHECK TOTAL: 17, 185 .
512074 SERVMASC SERVICEMASTER COMM. CLEANING
153651 09/15/11 01 ADMIN-MONTHLY CITY OFFICE 01-110-54-00-5488 1, 196.00
02 CLEANING ** COMMENT **
INVOICE TOTAL: 1, 196 .00 *
CHECK TOTAL: 1, 196 .
512075 SHELL SHELL OIL CO.
065356230109-PD 09/12/11 01 POLICE-GASOLINE 01-210-56-00-5695 6, 170.28
INVOICE TOTAL: 6, 170.28 *
CHECK TOTAL: 6, 170.:
512076 SHREDIT SHRED-IT
021436882 09/21/11 01 ADMIN-SHREDDING SERVICES 01-110-54-00-5462 90.96
INVOICE TOTAL: 90.96
CHECK TOTAL: 90.`.
-18-
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34:53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
512077 SOFTWARE SOFTWARE PERFORMANCE
410605 07/29/11 01 ADMIN SERVICES-REMOTE 01-640-54-00-5462 699.00
02 MONITORING CONTRACT FOR ** COMMENT **
03 EXCHANGE SERVER FOR ** COMMENT **
04 08/01/2011 - 07/31/12 ** COMMENT **
INVOICE TOTAL: 699.00 *
410635 08/25/11 01 ADMIN SERVICES-CONTRACTED 01-640-54-00-5462 5, 999.00
02 SUPPORT TIME FOR 09/01/11 - ** COMMENT **
03 08/31/2012 ** COMMENT **
INVOICE TOTAL: 5, 999.00 *
410661 09/14/11 01 POLICE-ON SITE TRAVEL TIME 01-210-54-00-5415 25.00
INVOICE TOTAL: 25.00 *
410664 09/19/11 01 ADMIN SERVICES-SERVER UPGRADE 01-640-54-00-5462 19, 229.89
INVOICE TOTAL: 19, 229.89 *
410665 09/19/11 01 ADMIN SERVICES-4 THINKCENTER 01-640-54-00-5462 1,916 .00
02 STATIONS WITH WARRANTY ** COMMENT **
INVOICE TOTAL: 1, 916.00 *
410671 09/22/11 01 ADMIN SERVICES-3 PORT SWITCHES 01-640-54-00-5462 897.00
INVOICE TOTAL: 897.00 *
CHECK TOTAL: 28, 765 .8
512078 STREICH STREICHERS
CM251539 09/06/11 01 POLICE-RETURNED MERCHANDISE 01-210-56-00-5600 -59.98
02 CREDIT ** COMMENT **
INVOICE TOTAL: -59.98 *
I860452 08/19/11 01 POLICE-VEST WITH CARRIER 01-210-56-00-5600 610.00
INVOICE TOTAL: 610.00 *
IQ
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34:53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
----------------------------------------------------------------------------------------------------------------------------------
512078 STREICH STREICHERS
I863215 08/30/11 01 POLICE-SHIRTS 01-210-56-00-5600 65.98
INVOICE TOTAL: 65.98 *
I866350 09/13/11 01 POLICE-BOOTS 01-210-56-00-5600 158 .00
INVOICE TOTAL: 158.00 *
I867131 09/16/11 01 POLICE-HOLSTER 01-210-56-00-5600 45.00
INVOICE TOTAL: 45.00 *
CHECK TOTAL: 819 .
512079 TKBASSOC TKB ASSOCIATES, INC.
9227 09/19/11 01 ADMIN SERVICES-LASER FICHE, 01-640-54-00-5462 5, 613.00
02 SCANNERS ** COMMENT **
INVOICE TOTAL: 5, 613.00 *
9238 09/23/11 01 ADMIN SERVICES-REMOTE 01-640-54-00-5462 300.00
02 LASER FICHE INSTALLATION ** COMMENT **
INVOICE TOTAL: 300.00 *
CHECK TOTAL: 5, 913 .
512080 TUFFY KRIBBS AUTOMOTIVE, INC
25086 09/15/11 01 POLICE-BATTERY 01-210-54-00-5495 133. 75
INVOICE TOTAL: 133 . 75 *
25186 09/21/11 01 POLICE-OIL CHANGE 01-210-54-00-5495 20. 76
INVOICE TOTAL: 20. 76 *
25194 09/21/11 01 POLICE-STUD AND LUG NUT, TIRE 01-210-54-00-5495 66 .28
02 BALANCING AND MOUNTING ** COMMENT **
INVOICE TOTAL: 66.28 *
CHECK TOTAL: 220•
-9n-
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34:53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
512081 UPS UNITED PARCEL SERVICE
00004296X2371 09/10/11 01 POLICE-1 PKG. TO STREICHERS 01-210-54-00-5452 46 . 78
INVOICE TOTAL: 46.78 *
00004296X2381 09/17/11 01 ADMIN-1 PKG. TO KFO 01-110-54-00-5452 53 .47
02 WATER OP-1 PKG. TO SPARLING 51-510-54-00-5452 22.73
03 INSTRUMENTS ** COMMENT **
INVOICE TOTAL: 76. 20 *
00004296X2391 09/24/11 01 WATER 02-1 PKG. TO ILETSB 51-510-54-00-5452 43.00
INVOICE TOTAL: 43 .00 *
CHECK TOTAL: 165.
512082 VISA VISA
092611-CITY 09/29/11 01 WATER OP-REPAIR PARTS 51-510-56-00-5638 116 .37
02 ADMIN-IML CONFERENCE 01-110-54-00-5412 620.00
03 REGISTRATION FOR 3 PEOPLE ** COMMENT **
04 ADMIN SERVICES-GOV/EDU 01-640-54-00-5462 630.00
05 SUBSCRIPTION RENEWAL ** COMMENT **
06 ADMIN-GOV/EDU SUBSCRIPTION 01-000-14-00-1400 630.00
07 RENEWAL ** COMMENT **
08 FINANCE-REOCCURRING WEB FEES 01-120-54-00-5462 45. 77
09 COMM/DEV-LABELS 01-220-56-00-5610 50.24
10 COMM/DEV-APA CONFERENCE 01-220-54-00-5412 300.00
11 REGISTRATION ** COMMENT **
12 WATER OP-APWA CONFERENCE MEALS 51-510-54-00-5415 277. 79
13 AND LODGING FOR 1. PERSON ** COMMENT **
14 WATER OP-GASOLINE; 51-510-56-00-5695 54 .00
15 COMM/DEV-INTERNATIONAL CODE 01-220-54-00-5412 180.00
16 COUNCIL CERTIFICATION ** COMMENT **
17 WATER OP-LOCATOR REPAIR 51-510-56-00-5620 160.00
18 STREETS-MONTHLY CABLE 01-410-54-00-5462 19.99
19 WATER OP-MONTHY CABLE 51-510-54-00-5462 19.98
_91_
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34 :53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
--------------------------------------------------------------------------------------------------------------------------
512082 VISA `VISA
092611-CITY 09/29/11 20 SEWER OP-MONTHLY CABLE 52-520-54-00-5462 19 .98
21 COMM/DEV-CODE BOOKS 01-220-56-00-5645 229.40
INVOICE TOTAL: 3, 353.52 *
CHECK TOTAL: 3, 353.
512083 VISA VISA
092611-PD 09/26/11 01 POLICE-USB PRINTER ADAPTER 01-210-56-00-5635 69 .69
INVOICE TOTAL: 69.69 *
CHECK TOTAL: 69.
512084 WARDC TINA C WARD
083111 09/26/11 01 FINANCE- ACCOUNTING AND 01-120-54-00-5462 1, 080.00
02 CONSULTING SERVICES FOR MAY ** COMMENT **
03 AND JUNE ** COMMENT **
INVOICE TOTAL: 1, 080.00 *
CHECK TOTAL: 1, 080.
512085 WAREHOUS WAREHOUSE DIRECT
1277901-0 09/21/11 01 ADMIN-TAPE 01-110-56-00-5610 15.29
INVOICE TOTAL: 15.29 *
1279454-0 09/26/11 01 FINANCE-TONER 01-120-56-00-5610 163 .53
INVOICE TOTAL: 163.53 *
CHECK TOTAL: 178•
512086 WATERPRO RI WATERMAN PROPERTIES
101811-23 10/01/11 01 WATER OP-GRANDE RESERVE COURT 51-510 75-00-7502 22, 988.77
-22-
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34:53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
----------------------------------------------------------------------------------------------------------------------------------
512086 WATERPRO RI WATERMAN PROPERTIES
101811-23 10/01/11 02 ORDERED PAYMENT #23 ** COMMENT **
INVOICE TOTAL: 22, 988. 77
CHECK TOTAL: 22, 988.
512087 WIREWIZ WIRE WIZARD OF ILLINOIS, INC
12214 09/07/11 01 WATER OP-REPLACED WATER 51-510-56-00-5638 300.00
02 DAMAGED CONTROL PANEL CIRCUIT ** COMMENT **
03 BOARD ** COMMENT **
INVOICE TOTAL: 300.00
CHECK TOTAL: 300.
512088 WOLFCOMP WOLF & COMPANY
94495 09/23/11 01 FINANCE-FOURTH PROGRESS 01-120-54-00-5414 11, 000.00
02 BILLING FOR AUDIT FOR 04/30/11 ** COMMENT **
INVOICE TOTAL: 11, 000.00
CHECK TOTAL: 11, 000.
512089 YORKCLER YORKVILLE CLERK'S ACCOUNT
148519 09/26/11 01 COMM/DEV-MEMORANDUM OF 01-220-54-00-5466 101.00
02 UNDERSTANDING, ORDINANCE ** COMMENT **
03 SAFE ROUTE TO SCHOOL EASEMENTS 23-230-60-00-6092 155.00
INVOICE TOTAL: 256 .00
CHECK TOTAL: 256 .(
512090 YORKSELF YORKVILLE SELF STORAGE, INC
092311-45 09/23/11 01 POLICE-STORAGE 01-210-54-00-5485 75.00
INVOICE TOTAL: 75.00
CHECK TOTAL: 75.(
DATE: 10/05/11 UNITED CITY OF YORKVILLE PAGE:
TIME: 10:34:53 CHECK REGISTER
PRG ID: AP215000.WOW
CHECK DATE: 10/11/11
CHECK # VENDOR # INVOICE INVOICE ITEM
NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT
-------------------------------------------------------------------------------------------------------
512091 YOUNGM MARLYS J. YOUNG
090111 09/29/11 01 ADMIN-SEPT. 1 PSC MEETING 01-110-54-00-5462 56 .63
02 MINUTES ** COMMENT **
INVOICE TOTAL: 56 .63 *
090611 09/28/11 01 ADMIN-SEPT. 6 MEETING MINUTES 01-110-54-00-5462 85.00
INVOICE TOTAL: 85.00 *
CHECK TOTAL: 141 .
TOTAL AMOUNT PAID: 193, 364.
_7d_
UNITED CITY OF YORKVILLE
PAYROLL SUMMARY
9/24/2011
REGULAR OVERTIME TOTAL IMRF FICA TOTALS
ADMINISTRATION $ 9,049.75 $ - $ 9,049.75 $ 860.64 $ 656.27 $ 10,566.66
FINANCE 6,406.14 - 6,406.14 609.23 487.09 7,502.46
POLICE 69,333.57 2,258.62 71,592.19 429.84 5,351.16 77,373.19
COMMUNITY DEV. 7,864.80 - 7,864.80 660.45 594.01 9,119.26
STREETS 10,637.98 - 10,637.98 1,011.67 806.85 12,456.50
WATER 11,168.55 418.42 11,586.97 1,101.93 873.02 13,561.92
SEWER 7,129.15 - 7,129.15 677.97 536.56 8,343.68
PARKS 14,649.03 - 14,649.03 1,393.11 1,114.93 17,157.07
RECREATION 9,597.03 - 9,597.03 830.92 716.67 11,144.62
REC. CENTER 8,253.88 - 8,253.88 346.51 631.49 9,231.88
LIBRARY 17,002.27 - 17,002.27 889.50 1,300.68 19,192.45
TOTALS $ 171,092.15 $ 2,677.04 $ 173,769.19 $ 8,811.77 $ 13,068.73 $ 195,649.69
TOTAL PAYROLL $ 195,649.69
_7F_
UNITED CITY OF YORKVILLE
CITY COUNCIL
Tuesday, October 11 , 2011
PAYROLL DATE
BI-WEEKLY 9/24/2011 $195,649.69
ACCOUNTS PAYABLE
BILLS LIST 10/11/2011 $193,364.57
TOTAL DISBURSEMENTS $389,014,26
_,r_
S'O'D C/ry Reviewed By: Agenda Item Number
J Legal ❑ CA#2
EST �, 1836 Finance El 11 Engineer ❑ Tracking Number
(�\ — F1 City Administrator
Public Works E]K o ® EDC 2011-39
4.
E El
Agenda Item Summary Memo
Title: Amendment to Intergovernmental Agreement between City and BKFD
Meeting and Date: City Council/ October 11, 2011
Synopsis:
Council Action Previously Taken:
Date of Action: Action Taken:
Item Number:
Type of Vote Required:
Council Action Requested:
Submitted by: Krysti Barksdale-Noble, AICP Community Development
Name Department
Agenda Item Notes:
fD C'r�- Memorandum
0
To: Economic Development Committee
4-finr
+
EST. From: Krysti J. Barksdale-Noble, Community Development Director
1 X836 guy
CC: Bart Olson, City Administrator
Jeremy Canavan,Fire Marshal BKFD
Date: September 30, 2011
Subject: Amendment to the BKFD & COY Intergovernmental Agreement
Background &Request:
In March 2010, the City of Yorkville and the Bristol Kendall Fire Department (BKFD) entered
into an intergovernmental agreement which authorized BUD to provide plan review and inspection
services within Yorkville to ensure compliance with the City's adopted fire code standards (refer to
attached Ord. 2010-12). Included within that agreement was a fee schedule which set forth the types and
rates BKFD could charge for its services.
Since that time, the City Council updated its fire code standards by adopting the 2009 edition of
the International Fire Code(IFC),with amendments, in July 2011. The approved amendments to the 2009
IFC included provisions for the Bristol Kendall Fire Department to issue "Operational Pen-nits" and
collect "False Alarm Fees". Therefore, Staff is seeking to amend the fee schedule of the current
intergovernmental agreement to reflect the recently adopted IFC regulations.
Proposed Amendments:
Operational Permits:
In Section 105.6 of the adopted 2009 IFC, the Fire Code Official is authorized to issue the
following operational permits:
a. Amusement buildings. An operational permit is required to operate a special amusement
building.
b. Cutting and welding. An operational permit is required to conduct cutting or welding
operations within the Jurisdiction.
c. Open flames and candles.An operational permit is required to use open flames or candles in
connection with assembly areas,dining areas of restaurants or drinking establishments.
d. Places of assembly.An operational pen-nit is required to operate a place of assembly.
e. Laboratory/research facility. An operational permit is required to operate any laboratory or
research facility which conducts testing or experimentation.
f. Child Care (home occupation). An operational pen-nit is required to operate a child care
facility as a"home occupation"for 6 or more children that are cared for at any one time. The
operational permit shall not include provisions for pennanent residence or overnight
accommodations. All local and state laws shall be adhered to in conjunction with the
registration and licensing requirements of the Department of Children and Family Services
(DCFS).
The purpose of an "operational permit" is two-fold. First, it establishes specific regulations
applicable to the operation occurring within a structure; and secondly, it allows the fire department to
keep a record of locations with potential increased incident of fire or where special care during a fire call
is needed. This goes beyond the standard building permit, as it pertains to the specific activity occurring
within the structure and not just the use of the structure.
1
The proposed fee for an operational permit shall be $25.00 per permit and all fees collected will
be paid to BKFD in accordance with paragraph 3 of the provisions in the intergovernmental agreement.
All operational permits will be kept on file with the Fire Code Official.
False Alarm Fees:
The adopted 2009 IFC also provided a mechanism for the fire department to collect fees for
repeated false alarm from fire protection systems which are intentional or due to negligence and not
associated with an actual emergency or natural disaster. The graduated schedule of fees for verified false
alarms is as follows:
1. No fee shall be assessed for the first three (3) false fire alarms at the same premises
responded to by the Bristol Kendall Fire Protection District within the same calendar year.
2. The third(3`d) false alann within the same calendar year: a warning letter will be issued.
3. The fourth (01) false alarm within the same calendar year: a fee of$300.00 is assessed.
4. The fifth(5"') false alarm within the same calendar year: a fee of$350.00 is assessed.
5. The sixth (0'') or greater fire alarm within the same calendar year: a fee of $400.00 is
assessed. The false alann fees will double after the sixth within the same calendar year
(example: seventh false alarm within the same calendar year $800.00, eighth false alarm
within the same calendar year$1,600.00, etc...)
6. If the false alarm is given intentionally, then an additional fee of$500.00 shall be added to
the fees listed above.
Staff Recommendation:
Staff is supportive of the proposed amendment to "Exhibit A - Bristol Kendall Fire Protection
District Fee Schedule" of the intergovernmental agreement, as it is consistent with the recently adopted
building code update. For your convenience, in addition to the current intergovernmental agreement,
attached are copies of the recently adopted building code update (Ord. 2011-32) and the proposed
amended fee schedule which incorporates the above new fees.
Should the EDC be favorable of the proposed amendment, the request and draft ordinance
amendment will be presented to the City Council for final vote at an upcoming meeting.
2
Ordinance No. 201 0-X
AN ORDINANCE OF THE UNITED CITY OF YORKVILLE,KENDALL COUNTY,ILLINOIS,
APPROVING AN INTERGOVERNMENTAL AGREEMENT BETWEEN THE UNITED CITY
OF YORKVILLE AND THE BRISTOL-KENDALL FIRE PROTECTION DISTRICT
WHEREAS, the United City of Yorkville, Kendall County, Illinois (the "City"), is a duly
created, organized, and validly existing municipality of the State of Illinois under the 1970
Illinois Constitution and the laws of the State of Illinois, including particularly the Illinois
Municipal Code, as from time to time amended (the "Municipal Code") (65 ILCS 5/65-1-1-2, et.
seq.); and,
WHEREAS, the Bristol-Kendall Fire Protection District (the "District") and the City are
"public agencies" within the meaning of the Illinois Intergovernmental Cooperation Act (5 ILCS
220/1, et seq.); and,
WHEREAS, the District and the City are "units of local government" within the context
of Section 10, Article VII, of the Illinois Constitution of 1970; and,
WHEREAS, the District and the City are authorized to contract with each other to obtain
or share services, or exercise, combine, or transfer any power or function in any manner not
prohibited by law or by ordinance; and,
WHEREAS, the City desires to have the District undertake inspection services to ensure
compliance with fire code standards.
NOW, THEREFORE, BE IT ORDAINED, by the Mayor and City Council of the
United City of Yorkville, Kendall County, Illinois, as follows:
Section 1. The Corporate Authorities of the United City of Yorkville hereby find as facts
all of the recitals in the preamble of this Ordinance, as well as the preambles contained in the
Intergovernmental Agreement.
Section 2. That the Intergovernmental Agreement between the United City of Yorkville
and the Bristol-Kendall Fire Protection District, a copy of which is attached hereto and
incorporated herein, is hereby approved.
Section 3. That the Mayor and City Clerk are hereby given the authority to execute and
deliver said Intergovernmental Agreement.
Section 4. That the officials, officers, and employees of the City are hereby authorized to
take such farther actions as are necessary to carry out the intent and purpose of this Ordinance
and Agreement.
1
Section S. This Ordinance shall be in full force and effect upon passage, approval, and
publication as provided by law.
Passed by the City Council of the United City of Yorkville,Kendall County,
Illinois this Oe" day of N�p.�.o , A.D. 2010.
CA7 CLERK
ROBYN SUTCLIFF DIANE TEELING —"
ARDEN JOE PLOCHER� WALLY WERDERICH
GARY GOLINSKI `-' MARTY MUNNS
ROSE SPEARS GEORGE GILSON, JR.
Approved by me, as Mayor of the United City of Yorkville,Kendall County, Illinois, this
day of M-ARC4 , A.D. 2010.
/in b4xt:'-�QB L'tj
MAYOR
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INTERGOVERNMENTAL AGREEMENT FOR FIRE
PREVENTION CODE ENFORCEMENT
THIS AGREEMENT made and entered into as of M jq n c h j ) 2010, by and
between the United City of Yorkville, an Illinois municipal corporation (the "City") and the
Bristol-Kendall Fire Protection District, a body corporate and politic (the "District").
WITNESSETH:
WHEREAS, Article VII, Section 10 of the Illinois Constitution of 1970 authorizes units
of local government to obtain or share services and to exercise, combine or transfer any power or
function, in any manner not prohibited by law or ordinances; and,
WHEREAS, the Intergovernmental Cooperation Act, 5 ILCS 220/3, provides that any
power or powers, privileges, functions, or authority exercised or which may be exercised by a
public agency may be exercised, combined, transferred and enjoyed jointly with any other public
agency of the State except where specifically and expressly prohibited by law; and,
WHEREAS, the City has approached the District to undertake inspection services to
ensure compliance with fire code standards; and
WHEREAS, the City has adopted a Fire Prevention Code in order to permit the District
to apply its standards within the boundaries of the City as hereinafter set forth; and,
WHEREAS, the District employs personnel who are able to perform the inspection
services necessary to enforce the Fire Prevention Code and review services to ensure compliance
with said Fire Prevention Code; and,
WHEREAS, the City desires to have the District perform such inspection services as are
necessary for the proper enforcement of the Fire Prevention Code as hereinafter provided and to
provide review services; and,
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WHEREAS, the City has previously instituted an administrative adjudication process for
the enforcement of local ordinances and codes; and,
WHEREAS, the District and City desire to work together to ensure compliance with fire
codes and building codes that are parallel to national standards.
NOW, THEREFORE, in consideration of the foregoing recitals and of the covenants
and conditions hereinafter contained, the adequacy and sufficiency of which the parties hereto
hereby acknowledged, the parties hereto mutually agree as follows:
1. The District shall conduct such inspections as the District deems necessary to enforce
the provisions of the City's Fire Prevention Code, and any and all amendments or
revisions thereto, within the common boundaries of the District and the City. The
District shall report the results of these inspections to the City in writing.
2. The District shall, upon the request of the City, perform plan review services in
addition to such inspection services and provide all equipment that may be necessary
for provisions of review services and the performance of such inspections and the
proper enforcement of the City's Fire Prevention Code, within the common
boundaries of the District and the City.
3. It is expressly agreed by the Parties hereto that the inspection and review services
provided for in this Agreement shall be made at no cost to the City; however, any fees
collected by the District in connection with its inspection and/or review services from
property owners shall benefit the District. A copy of the inspection and review
services fee schedule as attached hereto as Exhibit A to this Agreement.
4. The City shall make available to the District all available plans, specifications, and
such other data and information in the possession of the City as may be necessary for
2
the performance of the District's inspection services or review services under this
Agreement.
5. The Fire District shall make available to the City all available written reports,
reviews, and such other data and information in the possession of the Fire District
leading to the performance of the City's inspection services or review services.
6. The City shall be responsible for the prosecution of any and all citations of the Fire
Prevention Code and Building Code (as applicable). The District agrees to provide
assistance and testimony when necessary in any court cases prosecuted by the City.
The Parties agree to split the revenues of any fines collected through the City's
administrative adjudication process; 75% City portion and 25% District portion.
7. The City shall make reasonable arrangements with the District to assist the District in
the performance of the plan review and inspection services provided herein. The
number of inspections required at any time, the inspection assignments and the shifts
to be worked shall be determined by the District.
8. Either party may terminate this Agreement at any time effective at the end of any
calendar month, provided, however, that the party desiring to terminate this
Agreement shall give sixty (60) days prior written notice to the other party specifying
the end of the month on which the termination is to be effective.
9. This Agreement shall be effective upon the last date of execution of the Agreement
by the final party hereto.
10. The District agrees to hold harmless, indemnify and defend the City from any and all
claims, demands, liabilities and suits in law or in equity that may arise from or out of
the District's performance under this Agreement. The City agrees to hold harmless,
3
indemnify and defend the District from any and all claims, demands, liabilities and
suits in law or in equity that may arise from or out of the City's performance under
this Agreement.
11. This Agreement shall be binding upon and inure to the benefit of any successor
governmental legal entity that may assume and perform the duties of either party
hereto. Notwithstanding the foregoing, this Agreement shall not be assigned by either
party hereto without the prior written consent of the other party to this Agreement.
12. The invalidity of any provisions of this Agreement shall not impair the validity of any
other provisions. If any provision of this Agreement is determined by a court of
competent jurisdiction to be unenforceable, that provision shall be deemed severed
from this Agreement or as otherwise modified by the court.
13. This Agreement sets forth the entire understanding of the parties, and may only be
amended,modified or terminated by a written instrument signed by the parties.
14. This Agreement shall be interpreted and construed in accordance with the laws of the
State of Illinois.
15. All notices hereunder shall be in writing and must be served either personally or by
registered or certified mail to:
a. the City: United City of Yorkville
800 Game Farm Road
Yorkville, Illinois 60560
Attention: City Administrator
b. the District: Bristol-Kendall Fire Protection District
103 East Beaver Street
Yorkville, Illinois 60560
Attention: Fire Chief
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c. To such other person or place which either party hereto by its prior written notice
shall designate for notice to it from the other party hereto.
16. This Agreement is executed in multiple counterparts, each of which shall be deemed
to be and shall constitute one and the same instrument.
IN WITNESS WHEREOF, the parties hereto have caused this Intergovernmental
Agreement to be executed by their duly authorized officers on the above date at Yorkville,
Illinois.
United City of Yorkville, an Illinois
municipal corporation
By:
Mayor
Attest:
Bristol-Kendall Fire Protection District
By: ZeL
President
Attest:
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Secretary
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"EXHIBIT A"
Bristol Kendall Fire Protection District
Fee Schedule
1. Reviews by outside agency/consultant: To the extent that the District needs to utilize
the services of an outside agency/consultant, the applicant shall pay all fees charged by
the outside agency/consultant, and shall pay the District an additional administrative fee
equal to 15% of the outside agency/consultant fee.
2. Fire Alarm Systems Review Fee: Any applicant for a building or structure having (or
required to have) a fire alarm system shall pay to the District the following fee, in
addition to the other fees set forth herein, for performing fire alarm system plan reviews
and inspections:
a. A fee of$250.00 shall be paid for the plan approval and necessary inspection of a fire
alarm system. This includes 1 re-review and 2 acceptance tests.
b. A fee of 50% of the fire alarm review shall be paid for each additional set of revised
fire alarm drawings.
c. A fee of$100.00 shall be paid for the review of a fire alarm system in occupancies
where the fire alarm system requires changes due to alterations or a change of
occupant. This includes 1 inspection.
3. Fire Sprinkler Systems Review Fees: Any applicant for a building or structure having
(or required to have) a fire sprinkler system shall pay to the district the following fees,in
addition to the other fees set forth herein, for performing fire sprinkler system plan
reviews and inspections:
a. A fee of$300.00 shall be paid for the plan approval and necessary inspection of a fire
sprinkler system. This includes 1 re-review and 3 acceptance tests.
b. A fee of 50% of the sprinkler review fee shall be paid for each additional set of
revised sprinkler drawings.
c. A fee of$50.00 shall be paid for witnessing of the underground flushing for the
sprinkler system.
d. A fee of$100.00 shall be paid for the review of a sprinkler system in occupancies
where the sprinkler system requires changes due to alterations or a change of
occupant. This includes 1 inspection.
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4. Standpipe System Review Fee: Any applicant for a building or structure having (or
required to have) a standpipe system shall pay to the District the following fees, in
addition to the other fees set for herein, for performing standpipe system plan review and
inspections:
a. A fee of$100.00 shall be paid for the plan approval and inspection of a standpipe
system. This includes 1 re-review and 1 inspection.
b. A fee of$50.00 shall be paid for each additional standpipe riser. This includes 1 re-
review and 1 inspection.
c. A fee of 50% of the standpipe review fee shall be paid for each additional set of
revised standpipe drawings.
d. A fee of$100.00 shall be paid for the review of a standpipe system in occupancies
where the standpipe system requires changes due to alterations or a change of
occupant. This includes 1 inspection.
5. Fire Pump Review Fee: Any applicant for a building or structure having(or required to
have) a fire pump shall pay to the District the following fees, in addition to the other fees
set forth herein, for performing fire pump plan review and inspections:
a. A fee of$100.00 shall be paid for the plan approval and inspection of afire pump.
This includes 1 re-review and 1 inspection.
b. A fee of 50% of the standpipe review fee shall be paid for each additional set of
revised fire pump drawings.
6. Alternate Extinguishing System Review Fee: Any applicant for a building or structure
having (or required to have) an alternate extinguishing system shall pay to the District the
following fees, in addition to other fees set forth herein, for performing alternate
extinguishing system plan review and inspections:
a. A fee of$200.00 shall be paid for the plan approval and inspection of a foam, dry
chemical, or other alternate extinguishing system. This includes 1 re-review and 1
inspection.
b. A fee of$150.00 shall be paid for the plan approval and inspection of a carbon
dioxide extinguishing system up to 35 pounds and $2.00 for each additional pound
over 35 pounds. This includes 1 re-review and 1 inspection.
c. A fee of 50% of the alternate extinguishing system review fee shall be paid for each
additional set of revised alternate extinguishing drawings.
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d. A fee of$100.00 shall be paid for the review of sprinkler system in occupancies
where the sprinkler system requires changes due to alterations or a change of
occupant. This includes 1 inspection.
e. A fee of$35.00 shall be paid to witness the test if occupant does not keep inspection
tag current.
7. Site Plan Review Fee: A site plan is defined as a document that describes how a parcel
of land is to be improved. It includes the outlines of all structures and site improvements,
such as driveways,parking lots, landscaping and utility connections. Any applicant shall
pay to the District the following fees, in addition to the other fees set forth herein, for
performing site plan review:
a. A fee of$50.00 per hour with a minimum of 1 hour. Includes 1 re-review.
b. A fee of 50% of the site plan review fee shall be paid for each additional set of
revised site plan drawings.
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Ordinance No. 2011--AR
AN ORDINANCE OF THE UNITED CITY OF YORKVILLE,KENDALL COUNTY,
ILLINOIS, ADOPTING BY REFERENCE CERTAIN BUILDING, MECHANICAL,
PLUMBING, ENERGY CONSERVATION, FIRE, FUEL GAS, PROPERTY MAINTENANCE,
RESIDENTIAL AND EXISTING BUILDING CODES REGULATING AND GOVERNING THE
CONSTRUCTION, CONDITIONS AND MAINTENANCE OF ALL PROPERTY, BUILDINGS
AND STRUCTURES IN THE CITY
WHEREAS, the United City of Yorkville (the "City") is a duly organized and validly existing
non home-rule municipality created in accordance with the Constitution of the State of Illinois of 1970
and the laws of the State; and,
WHEREAS, pursuant to Section 5/1-3-2 of the Illinois Municipal Code (65 ILCS 5/1-3-2) the
City may adopt by reference compilations of rules and regulations for the construction, alteration and
maintenance of all property,buildings and structures in the City; and
WHEREAS, three copies of the each code to be adopted were filed in the office of the City
Clerk and kept available for public use, inspection and examination for a period of 30 days before the
adoption of this ordinance; and
WHEREAS, the City pursuant to Section 55 of the Illinois Building Commission Act (20 ILCS
3918/55) has given notice of the intended adoption of these codes to the Division of Building Codes and
Regulations of the Capital Development Board more than 30 days before the adoption of this ordinance.
NOW, THEREFORE, BE IT ORDAINED by the City Council of the United City of
Yorkville, Kendall County, Illinois, as follows:
Section I. That Title 8, Chapter 2, Section 8-2-1 of the Yorkville City Code, as amended, be and
is hereby amended to read as follows:
8-2-1 BUILDING CODE
A. Adopted. The regulations of the 2009 Edition of the International Building Code, as
recommended and published by the International Code Council, Inc., published in
pamphlet form, are adopted as the regulations governing the constructions, alteration,
movement, enlargement, replacement, repair, equipment, use and occupancy, location,
maintenance, removal and demolition of every building or structure or any appurtenances
connected or attached to such buildings or structures with such amendments as are
hereafter set forth in this Section.
B. Building Code Amendments.
1. Section 101.1 shall be amended to insert the name of jurisdiction — "United City of
Yorkville"
2. Section 105.2 work exempt from permit shall be amended to read, in part, as follows:
Building:
I. One-story detached accessory structures used as tool and storage sheds,
playhouses and similar uses, provided the floor area does not exceed 100
square feet (9.29 m2).
2. Decorative, temporary, or similar type fences not over 4 feet (1829 mm)
high.
3. Section 1612.3 Establishment of flood hazard areas, shall be amended by inserting
"Kendall County" as the name of jurisdiction and to insert the Flood Insurance Rate
Map effective date of"February 4, 2009."
4. Section 2901.1 Scope, shall be amended to read as follows:
The provisions of this chapter, the Illinois State Plumbing Code and the International
Plumbing Code shall govern the erection, installation, alteration, repairs, relocation,
replacement, addition to, use or maintenance of plumbing equipment and systems.
Plumbing systems and equipment shall be constructed, installed and maintained in
accordance with the International Plumbing Code and the Illinois State Plumbing
Code.
5. Section 3002.4 Elevator car, is amended to read as follows:
Where elevators are provided in buildings two or more stories above, or two or more
stories below grade plane, at least one elevator shall be provided for fire department
emergency access to all floors. The elevator car shall be of such a size and
arrangement to accommodate an ambulance stretcher 24 inches by 84 inches (610
mm by 2134 mm) with not less than 5-inch (127 mm) radius corners, in the
horizontal, open position and shall be identified by the international symbol for
emergency medical services (star of life). The symbol shall not be less than 3 inches
(76 mm) high and shall be placed inside on both sides of the hoist way door frame.
The inside hand rail shall be set at the maximum thirty six (36") inch height allowed
under ADA standards to better accommodate the ambulance stretcher. The cab size is
to be a minimum five (5') foot by seven (7') foot platform and minimum 2500 lb
capacity with a 42" side slide door. Exception: Single-family homes.
Section 2. That Title 8, Chapter 2, Section 8-2-3 of the Yorkville City Code, as amended,be and
is hereby amended to read as follows:
8-2-3 MECHANICAL CODE
A. Adopted. The regulations of the 2009 edition of the International Mechanical Code, as
recommended and published by the International Code Council, Inc., published in
pamphlet form, are adopted as the regulations governing the design, construction, quality
of materials, erection, installation, alteration, repair, locations, relocation, replacement,
additions to, use or maintenance of mechanical systems in the City with such
amendments as are hereafter set forth in this Section.
B. Mechanical Code amendments.
(1) The following subsection shall be added to Section 901:
901.5 Any penetration of the firebox area made by a gas pipe shall be sealed by
mortar caulk or other method approved by the Building Code Official.
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(2) Appendix A. Combustion Air Openings and Chimney Connector Pass-Through
shall be adopted,
Section 3. That Title 8, Chapter 2, Section 8-2-4 of the Yorkville City Code, as amended, be and
is hereby amended to read as follows:
8-2-4 PLUMBING CODE and ILLINOIS PLUMBING CODE
A. Adopted
(1) The regulations of the 2009 edition of the International Plumbing Code, as
recommended and published by the International Code Council, Inc., published in
pamphlet form, are adopted as the regulations governing the design and installation of
plumbing systems in the City with such amendments as are hereinafter set forth in
this Section.
(2) The Illinois Plumbing Code, as amended, published by the Illinois Department of
Public Health, is adopted and incorporated by reference as the rules and regulations
for the installation, repair and alteration of plumbing, private water supply systems,
private storms drainage systems and private sewage disposal systems.
(3) The Illinois Plumbing Code shall impose the minimum standards applicable but when
the International Plumbing Code imposes a more restrictive standard than that
standard shall apply.
B. International Plumbing Code Amendments
1. Subsection 305.6.1 Frost protection depths, shall be amended to read as follows:
305.6.1 Water service piping shall be installed below the recorded frost penetration
but not less than five and one-half(5.5) feet below grade. In climates with freezing
temperatures, plumbing piping in exterior building walls or areas subject to freezing
temperatures shall be protected against freezing by insulation or heat or both. Water
service piping shall be installed not less than five and one-half(5.5) feet below grade
to top of pipe.
305.6.2 Sewer depth: Building sewers that connect to public or private sewage
disposal systems shall be a minimum of forty-two (42) inches below finished grade.
Measurement shall be taken from top of pipe.
2. Table 403.1 shall be deleted and replaced as follows:
Minimum Number of Plumbing Fixtures shall be as prescribed in Section 890
Appendix A of the current Illinois Plumbing Code.
3. Section 403.2 shall be deleted in its entirety and replaced as follows:
Separate facilities. Where plumbing fixtures are required, separate facilities shall be
provided for each sex.
Exceptions:
1. Separate facilities shall not be required for dwelling units and sleeping units,
2. Separate facilities shall not be required in structures or tenant spaces with a
total occupant load, including both employees and customers, of 15 or less.
3. Separate facilities shall not be required in mercantile occupancies in which the
maximum occupant load is 50 or less.
3
4. Subsection 603.1 shall be amended to read as follows:
Size of water service pipe: The water service pipe shall be sized to supply water to the
structure in the quantities and at the pressure required in this Code. For any new water
service, the minimum diameter of water service pipe shall be one (1.0) inch or in
accordance with Title 7, Chapter 5: Water Use and Service of the City Code.
5. Section 603.2 shall be amended as follows:
Separation of water service and building sewer: Water service pipe and the building shall
be separated by 10 feet of undisturbed or compacted earth. Section 603.2 Exceptions,
shall be deleted in its entirety.
6. Subsection 603.2.1 shall be amended to read as follows:
Water service near sources of pollution: Potable water service pipes shall not be located
in, under, or above cesspools, septic tanks, septic tank drainage fields, seepage pits, or
gasoline storage tanks. Refer to requirements of Section 605.1 regarding soil and
groundwater conditions. Where the water service pipe must cross the sewer, the bottom
of the water service, within ten (10) feet of the point of crossing, shall be at least eighteen
(18) inches above the top of the sewer. Water service pipe shall be at least ten (10) feet
away from all gasoline storage tanks or piping.
7. The following tables shall be deleted in their entirety and shall be replaced with "All
Approved Standards and Materials for water service pipe shall be as prescribed in
Section 890 Appendix A of the current Illinois Plumbing Code":
Table 605.3 Water Service Pipe
Table 605.4 Water Distribution Pipe
Table 605.5 Pipe Fittings
Table 702.1 Above-ground Drainage and Vent Pipe
Table 702.2 Underground Building Drainage and Vent Pipe
Table 702.3 Building Sewer Pipe
Table 702.4 Pipe Fittings
Table 1102.4 Building Storm Sewer Pipe
Table 1102.5 Subsoil Drain Pipe
Table 1102.7 Pipe Fittings
8. The following subsection shall be added to Section 1113:
1113.1.5 Required sump pit discharge piping: All sump pump discharges shall be in
conformance with one of the following:
1) Discharge to the public storm sewer may occur at any time in conformance with
the United City of Yorkville's Standard Specifications for Improvements, or
2) Discharge to grade, when not prohibited above, may be permitted provided that
the sump pumps do not discharge directly onto any street, sidewalk, bike path, or
in any manner that will cause icing, flooding or a nuisance.
1113.2 Sump pit required: Crawl spaces under buildings used for human habitation shall
be provided with a sump pit in accordance with Section 1113. When both a basement and
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crawl space are provided under a building used for human habitation, only the basement
must be provided with a sump pit. When a basement exists without a sump pit and a
crawl space is being constructed immediately adjacent thereto, the crawl space shall not
require a sump pit.
Section 4. That Title 8, Chapter 2, Section 8-2-5 of the Yorkville City Code, as amended, be and
is hereby amended to read as follows:
8-2-5 ILLINOIS ENERGY CONSERVATION CODE
The Illinois Energy Conservation Code, as amended and published by the Capital
Development Board pursuant to the Capital Development Board Act (20 ILCS 3105/10.09-5) in
Title 71, Chapter 1, Subchapter d, Part 600 of the Illinois Administrative Code is adopted as the
City's Energy Conservation Code to regulate energy efficient buildings standards for new
construction, addition, alteration, renovation or repair. The City's Energy Conservation Code
shall include the 2009 Edition of the International Energy Conservation Code, as recommended
and published by the International Code Council, Inc., and the American Society of Heating,
Refrigeration and Air-conditioning Engineers (ASHRAE) Standard 90.1.
Section 5. That Title 8, Chapter 2, Section 8-2-6 of the Yorkville City Code, as amended, be and
is hereby amended to read as follows:
8-2-6 FIRE CODE
A. Adopted. The regulations of the 2009 Edition of the International Fire Code, as
recommended and published by the International Code Council, Inc., published in
pamphlet form, are adopted as the regulations governing the safeguarding of life and
property from fire and explosion hazards arising from the storage, handling and use of
hazardous substances, materials and devices, and from conditions hazardous to life or
property in the occupancy of buildings and premises in the City with such
amendments as hereafter set forth in this Section.
B. Fire Code Amendments
1. Section 101.1 Title, shall be amended to insert the name of jurisdiction — "United City of
Yorkville"
2. Section 103.1 General, shall be amended to read as follows:
In accordance with the provisions set forth in the current inter-governmental agreement
with the Bristol-Kendall Fire Protection District, the department of fire prevention is
established within the jurisdiction under the direction of the Fire Code Official. The
function of the department shall be the implementation, administration and enforcement
of the provisions of this Code.
3. Section 103.2 Appointment, shall be amended to read as follows:
The Fire Marshal of the Bristol-Kendall Fire Protection District shall be the Fire Code
Official as appointed by the Fire Chief. The Fire Chief shall appoint personnel of the
Bristol-Kendall Fire Protection District to assist in enforcing this Code. Such
appointments shall include, but not be limited to a Fire Marshal, and as many inspectors,
investigators, and public safety educators as may be needed. For the purposes of this
Code, the Fire Marshal is the same as the Fire Code Official.
5
4. Section 104.8 Modifications, shall be amended to include the following:
A signed copy of the Fire Chief's decision shall be kept in the permit file and furnished to
the permit applicant.
5. Section 105.1.1 Permits Required, shall be amended to read as follows:
Permits required by this Code shall be obtained from the Fire Code Official. Permit and
plan review fees, if any, shall be paid in accordance with the current inter-governmental
agreement prior to issuance of the permit. Permits shall be kept on the premises
designated therein at all times and shall be readily available for inspection by the Fire
Code Official.
6. Section 105.4.1 Submittals, shall be amended to read as follows:
Construction documents and supporting data shall be sealed with a"NICET III" or higher
certification and submitted for review and approval by the Fire Code Official. A
minimum of two sets of plans and specifications shall be included in the submittal along
with two copies of an approved electronic file. Upon approval by the Fire Code Official,
one set of approved plans and specifications shall be provided to the United City of
Yorkville Community Development Department.
7. Section 105.6 Required operational permits, shall be amended to read as follows:
The Fire Code Official is authorized to issue operational permits for the operations set
forth in sections 105.6.1 through 105.6.46. Any fees associated with the issuance of an
operational permit shall be paid in accordance with the approved fee schedule in the
current inter-governmental agreement with the Bristol-Kendall Fire Protection District.
All operational permits shall be kept on file with the Fire Code Official.
8. Section 105.6.2 Amusement buildings, shall be deleted in its entirety and replaced with the
following:
Amusement buildings. An operational permit it is required to operate a special
amusement building.
9. Section 105.6.11 Cutting and welding, shall be deleted in its entirety and replace with the
following:
Cutting and welding. An operational permit is required to conduct cutting or welding
operations within the Jurisdiction.
10. Section 105.6.30 Open burning, shall be amended to read as follows:
All open burning shall comply with Section 4-1-1 of this Code providing for the
regulation of open burning.
11. Section 105.6.32 Open flames and candles, shall be deleted in its entirety and replaced with the
following:
Open flames and candles. An operational permit is required to use open flames or
candles in connection with assembly areas, dining areas of restaurants or drinking
establishments.
12. Section 105.6.34 Places of assembly, shall be deleted in its entirety and replaced with the
following:
6
Places of assembly. An operational permit is required to operate a place of assembly.
13. Section 105.6.47 Laboratory/research facility, shall be added as follows:
An operational permit is required to operate any laboratory or research facility which
conducts testing or experimentation.
14. Section 105.6.48 Child Care (home occupation), shall be added as follows:
An operational permit is required to operate a child care facility as a "home occupation"
for 6 or more children that are cared for at any one time. The operational permit shall not
include provisions for permanent residence or overnight accommodations. All local and
state laws shall be adhered to in conjunction with the registration and licensing
requirements of the Department of Children and Family Services (DCFS).
15. Section 109.3 Violations, shall be amended to read as follows:
Persons who violate a provision of this Code or fail to comply with any of the
requirements thereof or who erects, installs, alters, repairs, or performs work in violation
of the approved construction documents or directive of the Fire Code Official, or of a
permit or certificate used under provisions of this Code, shall be subject to a penalty
according to this Code. The maximum fine shall not exceed seven hundred and fifty
dollars ($750) per offense, unless stated. Each day that a violation continues after due
notice shall be deemed a separate offense.
16. Section 109.3.2 False Alarm, shall be added to read as follows:
An alarm signal given needlessly, which indicates the existence of any emergency
situation; when in fact, no such emergency exists, shall constitute a false alarm and shall
be subject to penalty as prescribed in the schedule of fees set forth in the current inter-
governmental agreement. A false alarm shall include any alarm signal generated by any
fire protection system by whatever means,but shall not include alarms resulting from any
of the following causes:
1. A fire causing structural damage to the protected premises - verified by the fire
district.
2. A tornado or hurricane winds causing structural damage to the protected premises —
verified by the fire district.
3. Flooding to the protected premises due to overflow of natural drainage — verified by
the fire district.
4. Telephone line malfunction verified to the fire district by an authorized telephone
company supervisor within seven days of the occurrence.
5. Electrical service interruption verified to the fire district by the local power company
within seven days of the occurrence.
6. Plumbing or electrical malfunctions unrelated to the fire protection system — verified
by the fire district.
17. Section 109.3.3 False Alarm, schedule of fees, shall be added as follows:
Fees assessed for the improper use of a fire alarm system shall be subject to the schedule
of fees in accordance with the current inter-governmental agreement with the Bristol-
Kendall Fire Protection District. These fees shall be collected by the Bristol-Kendall Fire
Protection District and reported to the United City of Yorkville. As new fees are created
7
or old fees are changed, the schedule of fees associated with the inter-governmental
agreement shall be reviewed and approved by the United City of Yorkville.
18. Section 111.4 Failure to comply, shall be amended to read as follows:
Any person, who continues to work after having been served with a "stop work order,"
except such work as that person is directed to perform to remove a violation or unsafe
condition, shall be subject to a penalty as prescribed by this Code. Each and every day a
person continues to work shall constitute a separate offense and shall be subject to fines
not to exceed seven hundred and fifty($750) dollars per offense.
19. Section 113.2 Schedule of permit fees, shall be amended to read as follows:
A fee for each permit shall be paid (as required) in accordance with the fee schedule as
established by the applicable governing authority and the current inter-governmental
agreement with the Bristol-Kendall Fire Protection District. As new fees are created or
old fees are changed, the schedule of fees associated with the inter-governmental
agreement shall be reviewed and approved by the United City of Yorkville.
20. Section 202 General Definitions, shall be amended to include the following definition:
Fire Alarm User — the owner of the property from which the false alarm originates,
including but not limited to, any individual, partnership, corporation, organization or
other entity occupying the property with the permission of the owner.
21. Section 505.3 Lightweight construction, shall be added to read as follows:
Buildings erected using lightweight construction systems to include: Wooden I-beams,
wood trusses, metal trusses, or any combination thereof, shall provide signage identifying
the structural system used on the exterior of the building as approved by the Fire Marshal.
22. Section 505.3.1 Emblem required, shall be added to read as follows:
An all-weather emblem identifying lightweight truss construction shall be provided,
located and designed as follows:
(a) Emblem shall be provided by the property owner.
(b) Emblem shall be located within 6" inches of the fire department key box or fire
department connection or at the discretion of the Fire Marshal.
(c) The truss emblem shall be a sign consisting of an isosceles triangle not less than 10
inches by 6 inches vertical made of reflective material with a white background and
red lettering containing the following: type of construction (type I, Il, III, IV, V), the
letter(s) "F" to signify a building or structure having a floor with truss construction;
"R"to signify a building or structure having a roof with truss construction: or"FR"to
signify a building or structure having both floor and roof with truss construction.
Exception: Single family homes.
23. Section 507.5.1.1 Hydrant spacing, shall be added to read:
A fire hydrant shall not be more than 100 feet travel distance from the fire department
connection that it serves, unless approved by the Fire Chief.
24. Section 507.5.7 Hydrant Marking, shall be added to read as follows:
On all private parking areas of multiple-family residential, commercial and industrial
uses, a "No Parking...Fire Hydrant" sign shall be placed in a conspicuous location to
identify the restricted parking area. In addition to the required sign, the curb or pavement
8
(only when a curb is not present) directly in front of the fire hydrant, shall be painted
Yellow with an approved material. The designated area shall be 15 feet (7.5 feet on each
side of the fire hydrant) in total length.
25. Section 901.6.2 Records, shall be amended to read as follows:
The most recent records of all system inspections, tests, and maintenance required shall
be maintained on premises and a copy shall be forward to the Fire Prevention Bureau via
e-mail,mail, or fax within 14 days after completion of inspection.
26. Section 903.7 Commercial multi-tenant occupancies, shall be amended to add the following:
All sprinklered multi-tenant occupancies hereafter constructed shall have an isolation
control valve and water flow switch installed for each tenant space.
27. Section 907.1.2 Fire alarm shop drawings shall be amended to add the following:
(a) All fire alarm systems shall be of the addressable type.
(b) All multi-tenant occupancies shall be provided with a weather proof amber strobe
light at the entrance of the tenant space that activate upon an alarm condition in that
tenant space.
27. Section 903.2.1.1 Group A-1, shall be amended to add the following:
An automatic sprinkler system shall be provided for Group A-1 occupancies when the
fire area exceeds 5,000 square feet.
28. Section 903.2.1.2 Group A-2, shall be amended to add the following:
An automatic sprinkler system shall be provided for Group A-2 occupancies when the
fire area exceeds 5,000 square feet.
29. Section 903.2.1.3 Group A-3, shall be amended to add the following:
An automatic sprinkler system shall be provided for Group A-3 occupancies when the
fire area exceeds 5,000 square feet.
30. Section 903.2.1.4 Group A-4, shall be amended to add the following:
An automatic sprinkler system shall be provided for Group A-4 occupancies when the
fire area exceeds 5,000 square feet.
31. Section 903.2.2 Group B ambulatory health care facilities, shall be amended to read as follows:
Section 903.2.2 Group B. An automatic sprinkler system shall be provided throughout all
Group B occupancies when the fire area exceeds 5,000 square feet. An automatic
sprinkler system shall be provided for all "Group B ambulatory health care facilities."
32. Section 903.2.3 Group E, shall be amended to add the following:
An automatic sprinkler system shall be provided throughout all Group E occupancies
when the fire area exceeds 5,000 square feet.
33. Section 903.2.7 Group M, shall be amended to add the following:
An automatic sprinkler system shall be provided throughout all Group M occupancies
when the fire area exceeds 10,000 square feet or the fire area is located more than three
stories above the grade plane.
34. Section 903.2.8 Group R, shall be amended to add the following:
9
An automatic sprinkler system shall be required throughout Groups R-1, R-2, and R-4
occupancies. An automatic sprinkler system shall be required throughout Group R-3
occupancies, with the following exceptions:
1. Adult care facilities that provide accommodations for five or fewer persons of any
age for less than 24 hours.
2. Child care facilities that provide accommodations for five or fewer persons of any age
for less than 24 hours.
3. Single-family detached homes shall be required to follow Section R313 of the 2009
International Residential Code (IRC), as amended.
35. Section 903.3.5 Water Supplies, shall be amended to read as follows:
Water supplies for automatic sprinkler systems shall comply with this section and the
standards referenced in Section 903.3.1. The potable water supply shall be protected
against backflow in accordance with the requirements of this section and the Illinois
Plumbing Code.
36. Section 905.3.1 Height, shall be amended to read as follows:
An approved standpipe system shall be installed in all buildings three (3) stories or more
in height in each stairwell at each level. Standpipe systems shall be installed in all
buildings where any portion of the building floor area is more than 200 feet travel
distance from the nearest point of the fire department vehicle access.
37. Section 907.1.3 Equipment, shall be amended to add the following:
1. Location of the annunciator panel shall be approved by the Fire Code Official.
2. An annunciator panel or the main fire panel shall be placed near the fire sprinkler
main riser.
3. A red strobe light shall be installed by the annunciator panel or above the closest
entrance to the fire alarm control panel as approved by the Fire Code Official
4. The annunciator panel shall indicate and have all of the functions of the fire alarm
panel.
5. The annunciator shall be properly marked to show each zone.
6. A detailed floor plan illustrating each zone shall be provided on each fire alarm
control panel and located adjacent to each annunciator panel.
38. Section 907.2.1 Group A, shall be amended to read, in part, as follows:
A manual fire alarm system that activates the occupant notification system in accordance
with Section 907.5 shall be installed in Group A occupancies having an occupant load of
100 or more. Portions of Group E occupancies occupied for assembly purposes shall be
provided with a fire alarm system as required for the Group E occupancy.
39. Section 907.2.2 Group B, shall be amended to read, in part, as follows:
A manual fire alarm system shall be installed in Group B occupancies where one of the
following conditions exists:
1. The combined Group B occupant load of all floors is 250 or more, or
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2. The Group B occupant load is more than 100 persons above or below the
lowest level of exit discharge, or
3. The Group B fire area contains a Group B ambulatory health care facility.
40. Section 907.2.4 Group F, shall be amended to read, in part, as follows:
A manual fire alarm system that activates the occupant notification system in accordance
with Section 907.5 shall be installed in Group F occupancies where both of the following
conditions exist:
1. The Group F occupancy is two or more stories in height; and
2. The Group F occupancy has a combined occupant load of 250 or more above
or below the lowest level of exit discharge.
41. Section 907.2.5 Group H, shall be amended to read as follows:
A complete fire alarm system shall be installed in all group H occupancies. Any listed
special detection devices approved for the specific hazard shall be approved by the Fire
Marshal, such detection devices shall be connected to the fire alarm.
42. Section 907.2.7 Group M, shall be amended to read as follows:
A manual fire alarm system that activates the occupant notification system in accordance
with Section 907.5 shall be installed in Group M occupancies where one of the following
conditions exists:
1. The combined Group M occupant load of all floors is 250 or more persons.
2. The Group M occupant load is more than 100 persons above or below the
lowest level of exit discharge.
43. Section 907.2.11.5 Group S, a new section shall be added to read as follows:
A complete fire alarm system shall be installed in all Group S occupancies or as
otherwise approved by the Fire Marshal.
44. Section 912.5 Backflow Protection, shall be amended to read as follows:
The potable water supply to automatic sprinkler and standpipe systems shall be protected
against backflow as required by the Illinois Plumbing Code.
45. Section 912.1 Installation, shall be amended to read as follows:
Fire department connections shall be installed in accordance with the NFPA standard
applicable to the system design and shall comply with Sections 912.2 through 912.6. The
fire department connection shall be an approved five inch (5") connection with a thirty
(30) degree down turn. A white strobe light shall be placed above the fire department
connection and the white strobe light shall indicate on water flow only. A two and one-
half inch (2 %") NST single fire department connection shall be acceptable where piped
to a three inch (3") or smaller riser.
46. Section 3301.1.6 Storage of Fire and Explosive Hazards, shall be added as follows:
The storage of fire and explosive hazards such as: detonable materials, hazardous solids,
liquids, and gases shall comply with the Performance Standards established in the City's
Zoning Ordinance, as amended from time to time.
11
47. Appendix D — Figure D103.1 Dead-End Fire Apparatus Access Road Turnaround, shall be
amended to read as follows:
96' Diameter Cul-de-sac as illustrated shall be amended to a minimum of 130 ft. ROW
diameter and 100 ft. pavement diameter,per the City's Subdivision Control Ordinance.
Section 6. That Title 8, Chapter 2, Section 8-2-7 of the Yorkville City Code, as amended, be
and is hereby amended to read as follows:
8-2-7 FUEL GAS CODE
A. Adopted. The regulations of the 2009 Edition of the International Building Code, as
recommended and published by the International Code Council, Inc., published in
pamphlet form, are adopted as the regulations governing fuel gas systems and gas-
fired appliances in the City with such amendments as are hereafter set forth in this
Section.
B. Fuel Gas Code Amendments
(1) Section 502.6 shall be amended by adding the following:
B Vent Support shall be provided at a minimum of every five (5) feet with no screw
penetrations unless specifically permitted by the vent manufacturer.
Section 7. That Title 8, Chapter 2, Section 8-2-8 of the Yorkville City Code, as amended, be and
is hereby amended to read as follows:
8-2-8 RESIDENTIAL CODE
A. Adopted. The regulations of the 2009 Edition of the International Residential Code,
as recommended and published by the International Code Council, Inc.,published in
pamphlet form, are adopted as the regulations governing the construction, alteration,
movement, enlargement, replacement, repair, equipment, location, removal and
demolition of detached one-and two-family dwellings and multiple single-family
dwellings not more than three stories in height with separate means of egress in the
City with such amendments as are hereafter set forth in this Section.
B. Residential Code Amendments
1. Section R101.1 Title, shall be amended to insert the name of jurisdiction — "United City of
Yorkville".
2. Section R105.2 Work exempt from permit, shall be amended to read as follows:
Building: Delete items 1, 5, and 10 as these items shall require permitting.
3. Table R301.2(1) Climatic and Geographic Design Criteria, shall be completed with the following
insertions.
GroundSnow Load.................................................................................................. 25 lbs/sq.ft.
WindDesign (Speed)..................................................................................................... 90 mph
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Wind Design (Topographic effects)....................
Seismic Design Category.................................. .................................................................. NO
............................................. B
Subject to Damage from (Weathering)...................................................
............. ........ Severe
Subject to Damage from (Frost line depth)................. 42"below grade
.................................. ...
Subject to Damage from (Termite)............................................................... Moderate to Heavy
.
Winter Design Temperature............................... ...............................
.................................... -5 degrees F
Ice Barrier Underlayment Required.................................................................................... YES
Flood Hazards................................................................................... Refer to local designations
Air Freezing Index...........................................
MeanAnnual ........................................................... .... 2000
Temperature.................................................................. .... 48 degrees F
4. Section R302.5.1 Opening protection, shall be amended to add self-closing devices for all
required fire rated doors.
5. Section R310.4 Bars, grilles, covers and screens, shall be amended to require safety covers
capable of supporting at least 250 pounds of load.
6. Section R313.1 Townhouse automatic fire sprinkler systems, shall be amended to read as
follows:
Section R313.1 Townhouse and duplex automatic fire sprinkler systems. An automatic
residential fire sprinkler system shall be installed in townhouses and duplexes.
7. Section R313.2 One- and two-family dwellings automatic fire system, shall apply only to newly
constructed one and two-family dwellings that are more than 3,500 square feet in area.
8. Chapter 11 Energy Efficiency. Shall be amended to read as follows:
Compliance shall be determined by the current IECC adopted in 8-2-5.
9. Section P2501.1 Scope, shall be amended adding the following:
All plumbing work shall conform to the current edition of the State of Illinois Plumbing
Code, the provisions of this Residential Code, and the currently amended edition of the
International Plumbing Code; whichever is more restrictive.
10. Appendices to be included with the adoption of this Residential Code shall include:
Appendix A, B, C, E, F, G, H, J, M, O
11. Section R105.2 Work Exempt from permit, shall be amended to read as follows:
Building:
1. One-story detached accessory structures used as tool and storage sheds, playhouses
and similar uses, provided the floor area does not exceed 100 square feet (9.29 m).
2. Decorative, temporary, or similar type fences not over 4 feet (1829 mm) high.
3. Retaining walls that are not over 4 feet (1219 mm) in height measured from the
bottom of the footing to the top of the wall, unless supporting a surcharge.
4. Water tanks supported directly upon grade if the capacity does not exceed 5,000
gallons (18,927L) and the ratio of height to diameter or width does not exceed 2 to 1.
5. Painting, papering, tiling, carpeting, cabinets, counter tops, and similar finish work.
13
6. Prefabricated swimming pools that are less than 24 inches (610 mm) deep.
7. Swings and other playground equipment,
8. Window awnings supported by an exterior wall which do not project more than 54
inches (13 72 mm) from the exterior wall and do not require additional support.
12. Section R202, Definitions, shall be amended to add the following definition:
Fence. A permanent enclosure or barrier, such as wooden posts, wire, iron, or any other
allowable material erected for the purpose of providing a boundary or as a means of
protection, or to prevent uncontrolled access, or for privacy screening or confinement, or
for decorative purposes (such as an ornamental gate). Materials used to contain or
separate a garden area, an earthen stockpile, a storm water basin, or any other similar
temporary use shall not be classified as a fence.
Section 8. That Title 8, Chapter 2, Section 8-2-9 of the Yorkville City Code, as amended, be and
is hereby amended to read as follows:
8-2-9 PROPERTY MAINTENANCE CODE
A. Adopted. The regulations of the 2009 Edition of the International Property
Maintenance Code, as recommended and published by the International Code
Council, Inc., published in pamphlet form, are adopted as the regulations governing
the conditions and maintenance of all property, buildings and structures; by
providing the standards for supplied utilities and facilities and other physical things
and conditions essential to ensure that structures are safe, sanitary and fit for
occupation and use; and the condemnation of buildings and structures unfit for
human occupancy and use, and the demolition of such existing structures in the City
with such amendments as are hereafter set forth in this Section.
B. Property Maintenance Code Amendments
(1) The following subsections shall be added to Section 302.2 Grading and Drainage:
302.2.1 Individual Earthen Stockpiles. Stockpiles of earthen materials in excess of two
(2) feet above grade located on a single vacant lot that causes a nuisance, with the
exception of City approved landscaped berms, shall be flattened and maintained per City
Ordinance.
302.2.2 Developer Community Earthen Stockpiles. Upon substantial completion of mass
grading, stockpiles of earthen material in excess of ten (10) feet above grade located on a
vacant lot will require a six (6) foot temporary galvanized chain link fence.
(2) Section 302.4 Weeds, shall be amended to add the language as follows:
Exception: City approved native prairie planting areas are exempt from the
maximum height requirement.
(3)Section 602.2 Residential Occupancies, shall be amended to delete the following
exception,
Exception: In areas where the average monthly temperature is above 30°F (-I DC), a
minimum temperature of 65°F (18°C) shall be maintained.
Section 9. That Title 8, Chapter 2, Section 8-2-10, of the Yorkville City Code, as amended, be
and is hereby added to read as follows:
14
8-2-10 EXISTING BUILDING CODE
A. Adopted. The regulations of the 2009 Edition of the International Existing Building Code,
as recommended and published by the International Code Council, Inc., published in
pamphlet form, are adopted as the regulations governing the repair, alteration, change of
occupancy, addition and relocation of existing buildings, including historic buildings, in the
City with such amendments as are hereafter set forth in this Section.
B. Existing Building Code Amendments
(Reserved)
Section 11. That Title 8, Chapter 1, Section 8-1-3A, of the Yorkville City Code, as amended,be
and is hereby amended to read as follows:
8-1-3A. No person shall commence construction work pursuant to a City permit more than six
(6) months after issuance of that building permit, or fail to complete the work authorized under that
permit and obtain final approval from the City inspector within twelve (12) months after issuance of that
permit or the date of extension.
Section 12. 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 a(p
day of j U Ly , A.D. 2011.
CITY CLERK
ROSE ANN SPEARS Y1 DIANE TEELING
GEORGE GILSON JR. _ JACKIE MILSCHEWSKI T
CARLO COLOSIMO V— MARTY MUNNS
CHRIS FUNKHOUSER LARRY KOT
Ap oved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this
day of 2011.
r
MA
15
Ordinance No. 2011-
AN ORDINANCE OF THE UNITED CITY OF YORKVILLE, KENDALL
COUNTY, ILLINOIS,APPROVING AN AMENDMENT TO THE
INTERGOVERNMENTAL AGREEMENT WITH THE
BRISTOL-KENDALL FIRE PROTECTION DISTRICT
WHEREAS, the United City of Yorkville (the "City") is a duly organized and
validly existing non home-rule municipality created in accordance with the Constitution
of the State of Illinois of 1970 and the laws of the State; and,
WHEREAS, pursuant to Ordinance 2010-12 adopted March 9, 2010, the City
entered into an Intergovernmental Agreement For Fire Prevention Code Enforcement
(the "Agreement") with the Bristol-Kendal Fire Protection District (the "District"); and,
WHEREAS, the City and District desire to amend the Agreement to include an
amended Exhibit A to the Agreement to include Operational Permit Fees and False
Alarm Fees.
NOW, THEREFORE, BE IT ORDAINED by the City Council of the United
City of Yorkville, Kendall County, Illinois, as follows:
Section 1. That the amended Intergovernmental Agreement For Fire Prevention
Code Enforcement with the revised Exhibit A, attached hereto and made a part hereof by
reference, is hereby approved, and Gary J. Golinski, Mayor, and Beth Warren, City
Clerk, be and are hereby authorized to execute said amended Agreement with the revised
Exhibit A on behalf of the United City of Yorkville.
Section 2. 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. 2011.
CITY CLERK
1
ROSE ANN SPEARS DIANE TEELING
GEORGE GILSON JR. JACKIE MILSCHEWSKI
CARLO COLOSIMO MARTY MUNNS
CHRIS FUNKHOUSER LARRY KOT
Approved by me, as Mayor of the United City of Yorkville, Kendall County,
Illinois, this day of 2011.
MAYOR
2
"EXHIBIT A"
Bristol Kendall Fire Protection District
Fee Schedule
1. Reviews by outside agency/consultant: To the extent that the District needs to
utilize the services of an outside agency/consultant, the applicant shall pay all fees
charged by the outside agency/consultant, and shall pay the District an additional
administrative fee equal to 15% of the outside agency/consultant fee.
2. Fire Alarm Systems Review Fee: Any applicant for a building or structure
having (or required to have) a fire alarm system shall pay to the District the
following fee, in addition to the other fees set forth herein, for performing fire
alarm system plan reviews and inspections:
a. A fee of$250.00 shall be paid for the plan approval and necessary
inspection of a fire alarm system. This includes one (1) re-review and
two (2) acceptance tests.
b. A fee of 50% of the fire alarm review shall be paid for each additional
set of revised fire alarm drawings.
c. A fee of$100.00 shall be paid for the review of a fire alarm system in
occupancies where the fire alarm system requires changes due to
alterations or a change of occupant. This includes one (1) inspection.
3. Fire Sprinkler Systems Review Fees: Any applicant for a building or structure
having (or required to have) a fire sprinkler system shall pay to the district the
following fees, in addition to the other fees set forth herein, for performing fire
sprinkler system plan reviews and inspections:
a. A fee of$300.00 shall be paid for the plan approval and necessary
inspection of a fire sprinkler system. This includes one (1) re-review
and three (3) acceptance tests.
b. A fee of 50% of the sprinkler review fee shall be paid for each
additional set of revised sprinkler drawings.
3
c. A fee of$50.00 shall be paid for witnessing of the underground
flushing for the sprinkler system.
d. A fee of$1 00.00 shall be paid for the review of a sprinkler system in
occupancies where the sprinkler system requires changes due to
alterations or a change of occupant. This includes one (1) inspection.
4. Standpipe System Review Fee: Any applicant for a building or structure having
(or required to have) a standpipe system shall pay to the District the following
fees, in addition to the other fees set for herein, for performing standpipe system
plan review and inspections:
a. A fee of$1 00.00 shall be paid for the plan approval and inspection of
a standpipe system. This includes one (1) re-review and one (1)
inspection.
b. A fee of$50.00 shall be paid for each additional standpipe riser. This
includes one (1) re-review and one (1) inspection.
c. A fee of 50% of the standpipe review fee shall be paid for each
additional set of revised standpipe drawings.
d. A fee of$100.00 shall be paid for the review of a standpipe system in
occupancies where the standpipe system requires changes due to
alterations or a change of occupant. This includes one (1) inspection,
5. Fire Pump Review Fee: Any applicant for a building or structure having (or
required to have) a fire pump shall pay to the District the following fees, in
addition to the other fees set forth herein, for performing fire pump plan review
and inspections:
a. A fee of$100.00 shall be paid for the plan approval and inspection of
a fire pump. This includes one (1) re-review and one (1) inspection.
b. A fee of 50% of the standpipe review fee shall be paid for each
additional set of revised fire pump drawings.
4
6. Alternate Extinguishing System Review Fee: Any applicant for a building or
structure having (or required to have) an alternate extinguishing system shall pay
to the District the following fees, in addition to other fees set forth herein, for
performing alternate extinguishing system plan review and inspections:
a. A fee of$200.00 shall be paid for the plan approval and inspection of
a foam, dry chemical, or other alternate extinguishing system. This
includes one (1) re-review and one (1) inspection.
b. A fee of$150.00 shall be paid for the plan approval and inspection of
a carbon dioxide extinguishing system up to 35 pounds and $2.00 for
each additional pound over 35 pounds. This includes one (1) re-review
and one (1) inspection.
c. A fee of 50% of the alternate extinguishing system review fee shall be
paid for each additional set of revised alternate extinguishing
drawings.
d. A fee of$100.00 shall be paid for the review of sprinkler system in
occupancies where the sprinkler system requires changes due to
alterations or a change of occupant. This includes one (1) inspection.
e. A fee of$35.00 shall be paid to witness the test if occupant does not
keep inspection tag current.
7. Site Plan Review Fee: A site plan is defined as a document that describes how a
parcel of land is to be improved. It includes the outlines of all structures and site
improvements, such as driveways, parking lots, landscaping and utility
connections. Any applicant shall pay to the District the following fees, in addition
to the other fees set forth herein, for performing site plan review:
a. A fee of$50.00 per hour with a minimum of one (1) hour. Includes
one (1) re-review.
b. A fee of 50% of the site plan review fee shall be paid for each
additional set of revised site plan drawings.
5
8. Operational Permit Fee: The Fire Code Official is authorized to issue
operational permits for the operations set forth in sections 105.6.1 through
105.6.46 of the Fire Prevention Code. All operational permits shall be kept on
file with the Fire Code Official. A fee of$25.00 shall be paid for the issuance of
any of the following operational permits:
a. Amusement buildings. An operational permit is required to operate a
special amusement building.
b. Cutting and welding. An operational permit is required to conduct
cutting or welding operations within the Jurisdiction.
c. Open flames and candles. An operational permit is required to use
open flames or candles in connection with assembly areas, dining
areas of restaurants or drinking establishments.
d. Places of assembly. An operational permit is required to operate a
place of assembly.
e. Laboratory/research facility. An operational permit is required to
operate any laboratory or research facility which conducts testing or
experimentation.
f. Child Care (home occupation). An operational permit is required to
operate a child care facility as a"home occupation" for 6 or more
children that are cared for at any one time. The operational permit
shall not include provisions for permanent residence or overnight
accommodations. All local and state laws shall be adhered to in
conjunction with the registration and licensing requirements of the
Department of Children and Family Services (DCFS).
9. False Alarms. An alarm signal given needlessly, which indicates the existence of
any emergency situation; when in fact, no such emergency exists, shall constitute
a false alarm and shall be subject to penalty as prescribed in the schedule of fees
set forth in the current inter-governmental agreement. These fees shall be
collected by the Bristol-Kendall Fire Protection District and reported to the
United City of Yorkville.
a. A false alarm shall include any alarm signal generated by any fire
protection system by whatever means, but shall not include alarms
resulting from any of the following causes:
1. A fire causing structural damage to the protected premises -
verified by the fire district.
6
2. A tornado or hurricane winds causing structural damage to the
protected premises—verified by the fire district.
3. Flooding to the protected premises due to overflow of natural
drainage—verified by the fire district.
4. Telephone line malfunction verified to the fire district by an
authorized telephone company supervisor within seven days of
the occurrence.
5. Electrical service interruption verified to the fire district by the
local power company within seven days of the occurrence.
6. Plumbing or electrical malfunctions unrelated to the fire
protection system—verified by the fire district.
b. Fire Alarm User. A Fire Alarm User is defined as the owner of the
property from which the false alarm originates, including but not
limited to, any individual, partnership, corporation, organization or
other entity occupying the property with the permission of the owner.
c. False Alarm Charges. A Fire Alarm User shall have a fee applied for
each fire alarm if such false alarm is:
1. Given intentionally or negligently.
2. Due to or caused by improper installation, design or use or due
to lack of required maintenance.
3. Resulting from any test, repair, alteration or addition to the fire
protection system without prior notification thereof to the
Bristol Kendall Fire Protection District.
d. False Alarm Fees. The schedule of fees for false fire alarms shall be
as follows:
1. No fee shall be assessed for the first three (3) false fire alarms
at the same premises responded to by the Bristol Kendall Fire
Protection District within the same calendar year.
2. The third (3`a) false alarm within the same calendar year: a
warning letter will be issued.
3. The fourth (4`) false alarm within the same calendar year: a fee
of$300.00 is assessed.
4. The fifth (5t') false alarm within the same calendar year: a fee
of$350.00 is assessed.
5. The sixth (6t') or greater fire alarm within the same calendar
year: a fee of $400.00 is assessed. The false alarm fees will
double after the sixth within the same calendar year (example:
seventh false alarm within the same calendar year $800.00,
eighth false alarm within the same calendar year $1,600.00,
etc...)
7
6. If the false alarm is given intentionally, then an additional fee
of$500.00 shall be added to the fees listed above.
e. Out-of-Service Alarm. If a fire alarm system gives two (2) or more
false fire alarms within a twelve (12) hour period, the Bristol Kendall
Fire Protection District reserves the right to place the fire alarm system
out-of-service and require a"fire watch" at its discretion.
8
Ordinance No. 2011-
AN ORDINANCE OF THE UNITED CITY OF YORKVILLE, KENDALL
COUNTY, ILLINOIS, AMENDING THE FIRE CODE PROVIDING FOR
OPERATIONAL PERMITS AND FALSE ALARM FEES
WHEREAS, the United City of Yorkville (the "City") is a duly organized and
validly existing non home-rule municipality created in accordance with the Constitution
of the State of Illinois of 1970 and the laws of the State; and,
WHEREAS, pursuant to Ordinance No. 2011-32, adopted July 26, 2011, the City
adopted its Fire Code; and
WHEREAS, the City desires to amended the Fire Code by adding operational
permit and fees and regulations and fees for false fire alarms; and
WHEREAS, the City and the Bristol Kendall Fire Protection District have
entered into an Intergovernmental Agreement that will control the application and fees
for operational permits and false fire alarms.
NOW, THEREFORE, BE IT ORDAINED by the City Council of the United
City of Yorkville, Kendall County, Illinois, as follows:
Section 1. That Title 8, Chapter 2, Section 8-2-6B.7 of the Yorkville City Code,
as amended, be and is hereby amended to read as follows:
"7. Section 105.6 Required operation permits shall be amended to read as follows:
Operational Permit Fee: The Fire Code Official is authorized to issue
operational permits for the operations set forth in sections 105.6.1 through 105.6.46
of the Fire Prevention Code. All operational permits shall be kept on file with the
Fire Code Official. A fee of$25.00 shall be paid for the issuance of an operational
permit."
Section 2. That Title 8, Chapter 2, Section 8-2-613.17 of the Yorkville City Code,
as amended, be and is hereby amended to read as follows:
"17. Section 109.3.3 False alarm charges, false alarm fees and out-of-service
alarm shall be added as follows:
a. False Alarm Charges. A Fire Alarm User shall have a fee applied for
each fire alarm if such false alarm is:
(1) Given intentionally or negligently.
1
(2) Due to or caused by improper installation, design or use or due
to lack of required maintenance.
(3) Resulting from any test, repair, alteration or addition to the fire
protection system without prior notification thereof to the
Bristol Kendall Fire Protection District.
b. False Alarm Fees. The schedule of fees for false fire alarms shall be
as follows:
(1) No fee shall be assessed for the first three (3) false fire alarms
at the same premises responded to by the Bristol Kendall Fire
Protection District within the same calendar year.
(2) The third (3rd) false alarm within the same calendar year: a
warning letter will be issued.
(3) The fourth (4"') false alarm within the same calendar year: a fee
of$300.00 is assessed.
(4) The fifth (5d) false alarm within the same calendar year: a fee
of$350.00 is assessed.
(5) The sixth (6th) or greater fire alarm within the same calendar
year: a fee of $400.00 is assessed. The false alarm fees will
double after the sixth within the same calendar year (example:
seventh false alarm within the same calendar year $800.00,
eighth false alarm within the same calendar year$1,600.00)
(6) If the false alarm is given intentionally, then an additional fee
of$500.00 shall be added to the fees listed above.
c. Out-of-Service Alarm. If a fire alarm system gives two (2) or more
false fire alarms within a twelve (12) hour period, the Fire Code
Official may place the fire alarm system out-of-service and require a
fire watch."
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. 2011.
CITY CLERK
2
ROSE ANN SPEARS DIANE TEELING
GEORGE GILSON JR. JACKIE MILSCHEWSKI
CARLO COLOSIMO MARTY MUNNS
CHRIS FUNKHOUSER LARRY KOT
Approved by me, as Mayor of the United City of Yorkville, Kendall County,
Illinois, this day of 2011.
MAYOR
3
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Agenda Item Summary Memo
Title: Request to Dispose of Vehicles
Meeting and Date: City Council/ October 11, 2011
Synopsis: Police Department requesting to dispose inoperable department and seized
vehicles.
Council Action Previously Taken:
Date of Action: Action Taken:
Item Number:
Type of Vote Required:
Council Action Requested:
Submitted by: Chief Richard Hart Police
Name Department
Agenda Item Notes:
a
y Yorkville Police Department Memorandum
a 804 Game Farm Road
K Yorkville, Illinois 60560
i Telephone: 630-553-4340
L `° Fax: 630-553-1141
w� YE
Date: September 29, 2011
To: Chief Richard Hart#101
From: DC Larry Hilt#103
Reference: Request to Dispose Vehicles
Chief,
The following is a request to dispose/sell vehicles. These vehicles are either department vehicles
that are no longer operable, or seized vehicles that cannot be used as department vehicles.
# Description Last 4 of VIN Comments
M12 1999 Ford Expecition 0930 Multiple issues/high mileage
M22 2007 Ford Crown Vic 2141 Transmission problems/high mileage
M23 2007 Ford Crown Vic 2142 Multiple issues/high mileage
M26 2000 Chevy Pickup 2387 Former Article 36/No longer used by staff
M27 2001 Ford Focus 3709 Former Article 36/Inoperable
M28 1997 Cadillac DeVille 8741 Former Article 36/Inoperable
Art 36 1995 Honda Accord LX 8082 Junk vehicle / Cannot be used by department
Art 36 2000 Ford Taurus SE 8574 Junk vehicle / Cannot be used by department
Art 36 2001 Saturn L200 0772 Junk vehicle / Cannot be used by department
Art 36 1997 Ford Thunderbird 1578 Junk vehicle /Cannot be used by department
Art 36 1997 Dodge Intrepid 0543 Junk vehicle / Cannot be used by department
Art 36 1984 Ford Bronco 0310 Junk vehicle/ Cannot be used by department
Art 36 2002 Lincoln LS 5308 Junk vehicle/Cannot be used by department
Respectfully submitted,
P- C - X ?4W
DC Larry Hilt#103
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Agenda Item Summary Memo
Title: Request for Fireworks Display Permit
Meeting and Date: City Council 10/11/11
Synopsis: Request for Fireworks Display Permit.
Council Action Previously Taken:
Date of Action: Action Taken:
Item Number:
Type of Vote Required:
Council Action Requested:
Submitted by: Bart Olson Administration
Name Department
Agenda Item Notes:
The city received a request for a fireworks display permit. Per section 5-3-11 of the city code,
"pursuant to a resolution, the Mayor and City Council may issue a permit for the discharge of
such fireworks and for pyrotechnical displays".
5 1-r1 - T7TDV1 Tnnv 0.
A. Definitions:
CONSUMER FIREWORKS: Those fireworks that must comply with the construction, chemical
composition, and labeling regulations of the U.S. consumer products safety commission, as set
forth in 16 CFR parts 1500 and 1507, and classified as fireworks UN0336 or UN0337 by the
United States department of transportation under 49 CFR 172.101.
"Consumer fireworks" shall not include snake or glowworm pellets; smoke devices; trick
noisemakers known as "party poppers", "booby traps", "snappers", "trick matches", "cigarette
loads", and "auto burglar alarms"; sparklers, toy pistols, toy canes, toy guns, or other devices in
which paper or plastic caps containing twenty-five hundredths (25/,00) grain or less of explosive
compound are used, provided they are so constructed that the hand cannot come in contact with
the cap when in place for the explosion; and toy pistol paper or plastic caps that contain less than
twenty hundredths (20/100) grain of explosive mixture.
DISPLAY FIREWORKS: 1.3G or special effects fireworks or as further defined in the
pyrotechnic distributor and operator licensing act3.
1.3G FIREWORKS: Those fireworks used for professional outdoor displays and classified as
fireworks UN0333, UN0334, or UN0335 by the United States department of transportation under
49 CFR 172.101.
B. Fireworks Prohibited: It shall be unlawful for any person to sell,keep, expose for sale, loan or
give away any 1.3G fireworks, consumer fireworks, or display fireworks, anywhere in the city.
C. Possession Of Fireworks: It shall be unlawful for any person to possess or to discharge
anywhere in the city any 1.3G fireworks, consumer fireworks, or display fireworks; provided,
however, that pursuant to a resolution the mayor and city council may issue a permit for the
discharge of such fireworks and for pyrotechnical displays.
D. Permitted Fireworks: The sale and use of snake or glowworm pellets; smoke devices; trick
noisemakers known as "party poppers", "booby traps", "snappers", "trick matches", "cigarette
loads", and "auto burglar alarms"; sparklers, toy pistols, toy canes, toy guns, or other devices in
which paper or plastic caps containing twenty-five hundredths (25/,00) grain or less of explosive
compound are used, provided they are so constructed that the hand cannot come in contact with
the cap when in place for the explosion; and toy pistol paper or plastic caps that contain less than
twenty hundredths (20/100) grain of explosive mixture, shall be permitted at all times. (Ord. 2009-
19, 4-14-2009)
Resolution No. 2011-
RESOLUTION AUTHORIZING A FIREWORKS DISPLAY
Whereas, the Section 5-3-11C of the United City of Yorkville Municipal Code of
Ordinances requires that any person or entity wishing to display fireworks must first be
issued a permit by the Mayor and City Council prior to said display, and;
Whereas, the Yorkville High School has requested that a permit be issued for a
fireworks display on Friday, October, 14, 2011 in celebration of their Homecoming
festivities.
NOW, THEREFORE, BE IT RESOLVED, by the Mayor and City Council of
the United City of Yorkville, Kendall County, Illinois, as follows:
Section 1. That Yorkville High School is authorized to hold a fireworks display
on the evening of Friday, October 14, 2011, near the Yorkville High School football
field.
Section 2. It shall be the responsibility of Yorkville High School to ensure the
safety of spectators and surrounding property during the fireworks display.
Section 3. This Resolution shall be in full force and effect upon its passage and
approval as provided by law.
Passed by the City Council of the United City of Yorkville, Kendall County,
Illinois this day of , A.D. 2011.
CITY CLERK
ROSE ANN SPEARS DIANE TEELING
GEORGE GILSON JR. JACKIE MILSCHEWSKI
CARLO COLOSIMO MARTY MUNNS
CHRIS FUNKHOUSER LARRY KOT
Approved by me, as Mayor of the United City of Yorkville, Kendall County,
Illinois, this day of 2011.
MAYOR
Reviewed By: Agenda Item Number
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Agenda Item Summary Memo
Title: Minutes of the City Council—September 13, 2011
Meeting and Date: City Council 10/11/11
Synopsis: Approval of minutes.
Council Action Previously Taken:
Date of Action: Action Taken:
Item Number:
Type of Vote Required: Majority
Council Action Requested: Approval
Submitted by: City Clerk Warren
Name Department
Agenda Item Notes:
DRAFT
MINUTES OF THE REGULAR MEETING OF THE CITY COUNCIL
OF THE UNITED CITY OF YORKVILLE,KENDALL COUNTY,ILLINOIS,
HELD IN THE CITY COUNCIL CHAMBERS
800 GAME FARM ROAD ON
TUESDAY SEPTEMBER 13,2011
Mayor Golinski called the meeting to order at 7:00 p.m.and led the Council in the Pledge of Allegiance.
ROLL CALL
City Clerk Warren called the roll.
Ward I Gilson Present (phone)
Colosimo Present
Ward II Milschewski Present
Kot Present
Ward III Munns Present
Funkhouser Present
Ward IV Spears Present
Teeling Present
Also present: City Clerk Warren,City Treasurer Powell,City Attorney Orr,City Administrator Olson,
Police Chief Hart,Deputy Chief of Police Hilt,Public Works Director Dhuse,Finance Director
Fredrickson,EEI Engineer Sanderson,Community Development Director Barksdale-Noble,and Director
of Park and Recreation Schraw
QUORUM
A quorum was established.
Mayor Golinski stated that Alderman Gilson is calling in for the meeting.
AMENDMENTS TO THE AGENDA
None.
PRESENTATIONS
Presentation of Checks to Kendall County PADS and Meals on Wheels
Mayor Golinski stated this was a competition that the City Council was challenged to by the Park Board
to see who could garner the largest number of tips in the beverage tent on Friday evening of Hometown
Days.The City Council was victorious but agreed to split the profits to the two worthy charities.
Southwest Fox Valley Cable Television Consortium Presentation by Mike Rennals
Mayor Golinski requested that Mr.Rennals give an overview.The Southwest Fox Valley Cable
Television Consortium has trained 172 community members of Yorkville,Plano,Sandwich,and North
Aurora and has provided training to learn to create programming for and about their community.The
community members are provided with a channel to put the programming they produced on the air.This
was initially through cable television.Southwest Fox Valley Cable Television began on cable channel 17.
Currently there are two channels,17 for public access programming and 10 for other government
programming.Also on AT&T channel 99 and streamlining on the Internet.The cable channel covers City
Council meetings and many other programming events.The City Council meetings of Yorkville are being
aired six days a week.Southwest Fox Valley Cable Television Consortium is funded through the cable
subscribers.The studio is located at Waubonsee Community College.
PUBLIC HEARINGS
None.
CITIZEN COMMENTS
Jesus Alaniz,Colonial Parkway,gave a citizens report on the day that Sherriff Joe Arpaio came in from
Arizona.There were many negative reports on the intemet and radio.Mr.Alaniz stated that he was with
Sheriff Arpaio from the time he arrived to the time he left and they talked quite a bit.During that time
Sheriff Arpaio was very kind and respectful to him.He believes the press did an extremely poor job of
covering the story and facts.Mr.Alaniz made comments referring to Rahm Emanuel and Dick Durbin's
willingness to speak with only members of the press.In the United States Constitution,the first words
are,our Congress shall make no law as to determine who the press is,yet that is exactly what Dick Durbin
did.There is a difference between the press who handles the First Amendment and the citizens who
exercise their Second Amendment rights.The people with the Second Amendment rights recognize that
there is a responsibility that goes with that right.The people of the press,who call themselves
The Minutes of the Regular Meeting of the City Council—September 13,2011—Page 2 of 7
professional,exercise no responsibility.Mr.Alaniz believes that our city was unfairly and unjustly given
a black eye by an irresponsible press.
CONSENT AGENDA
1. Bills for Payment-$548,717.43(CC 2011-101)
2. Police Reports for July-August 2011 (PS 2011-24)
3. Ordinance 201146 Amending the Code of Ordinances Regulating On Street Parking(Prairie
Grass Lane)—authorize Mayor and City Clerk to execute(PS 2011-26)
Mayor Golinski entertained a motion to approve the consent agenda as presented. So moved by
Alderman Kot;seconded by Alderman Spears.
Motion approved by a roll call vote. Ayes-8 Nays-0
Colosimo-aye,Milschewski-aye,Spears-aye,Munns-aye,
Funkhouser-aye,Gilson-aye,Teeling-aye,Kot-aye
MINUTES FOR APPROVAL
1. Minutes of the City Council—August 9,2011 (CC 2011-102)
2. Minutes of the City Council—August 23,2011 (CC 2011-103)
Mayor Golinski entertained a motion to approve the minutes of the City Council for August 9,2011
August 23,2011.So moved by Alderman Spears;seconded by Alderman Colosimo.
Changes to August 23,2011 City Council Minutes:Alderman Spears stated on page 5 under Community
Liaison Report,2nd paragraph should state Area Agency Board.Last sentence on that page should state
served 10 million meals.Mayor Golinski stated on page 6,P paragraph Hultgren was misspelled.
Alderman Milschewski said on page 6,Additional Business under Hotel Tax she stated that she asked if
there was a way the City Council could get an update as to what has been paid to the Tourism Bureau
since January.Also,she stated under Game Farm Road,she asked when the patching would begin.
Amended minutes approved unanimously by a viva voce vote.
REPORTS
MAYOR'S REPORT
Mayor Golinski stated he wanted to read a proclamation from the Daughters of the American Revolution.
See attached Proclamation.
Intergovernmental Agreement for the Reconstruction of Illinois Route 47
(CC 2011-97)
Mayor Golinski entertained a motion to approve an ordinance approving an intergovernmental agreement
between the United City of Yorkville and the State of Illinois Department of Transportation for the
reconstruction of Illinois Route 47 and authorize the Mayor and City Clerk to execute.So moved by
Alderman Kot;seconded by Alderman Munns.
City Administrator Olson presented a PowerPoint presentation on the Route 47 expansion overview.This
overview included streetlights,traffic signal upgrades,downtown changes,changes to intersections,
crosswalks,sidewalks and paths,storm water,new medians,and other facts having to deal with a Route
47 expansion.See attached PowerPoint presentation.
Mayor Golinski asked for comments or questions on the motion,agreement,or city administrator Olson's
presentation.Alderman Gilson had several questions for City Administrator Olson on the following issues
which are easements,the difference between a side walk and carriage walk.He wanted to know who was
responsible for maintaining and repairing the replacement of the outfalls,and if they will be tested for
water quality.He also wanted to know if the outfalls were recently added.He had questions about the
power poles being buried and the city passing along the electric bills.Alderman Gilson's last question
was on outsourcing and the overall cost of outsourcing.City Administrator Olson answered his questions
with the help of Public Works Director Dhuse.
Alderman Teeling had a question about the people on site supervising water,storm sewer,and sanitary
sewer relocations and construction.She believes there will be other parts to this project that will need
supervision by the city.She said it seems that there may be additional costs for the city due to extra
engineering work needed for the project.City Administrator Olson stated there should not be any other
work needed to be supervised.He stated the city is paying IDOT to essentially engineer and build the
project.Alderman Teeling questioned City Administrator Olson that in the absence of a city engineer will
additional work be needed to be performed by the cities outside engineering group.City Administrator
The Minutes of the Regular Meeting of the City Council—September 13 2011—Page 3 of 7
Olson stated no,it will be rolled into the existing contract.This will be done up to a cap,and anything
over and above that will be extra.City Administrator Olson stated that he is anticipating over$100,000 in
billable staff time over three fiscal years.
City Attorney Orr stated that it is her understanding,having read the documentation that if the city adopts
the agreement then the city has to adopt all of the ordinances conveying the rights and easements etc.So
she suggested that the motion be a motion for the agreement and all of the ordinances itemized as ABC
and D on our agenda because we cannot adopt one without the other.City Attorney Orr stated the council
needs a motion to have all motions in one vote.Mayor Golinski stated that the council has already made a
motion,so City Attorney Orr said the previous motion needs to be withdrawn and the council needs to
make a new motion.
Alderman Colosimo wanted to clarify that Yorkville does have a city engineer and that is EEI.
Alderman Spears asked City Administrator Olson if he stated that it would cost$100,000 over a three-
year span,or it would be$33,000 per year.Clearly that would be less than what the city was paying our
engineering department.City Administrator Olson stated correct.Alderman Funkhouser stated that Public
Works Director Dhuse said that the replacement of the storm sewer would be for an 8 foot section but on
number 17 of the agreement states that the storm sewer repair is a 12 foot section.Public Works Director
Dhuse stated that is correct and he apologized.
Alderman Kot asked how this pavement compares to when Countryside Parkway was extended a few
years back.Public Works Director Dhuse stated it is at least as strong as Countryside Parkway if not
stronger.
Mayor Golinski stated that the previous motion was rescinded.
Ordinance 2011-47 Intergovernmental Agreement for the Reconstruction
of Illinois Route 47
(CC 2011-97)
Mayor Golinski entertained a motion to approve an ordinance approving an intergovernmental agreement
between the United City of Yorkville and the state of Illinois Department of Transportation for the
reconstruction of Illinois Route 47 and that includes the following ordinances and resolutions and
authorize the Mayor and City Clerk to execute.So moved by Alderman Funkhouser;seconded by
Alderman Milschewski.
Ordinance 2011-48 Regarding Access Drive Roadway Location Near the
Intersection of US 34 and Illinois 47 to be Transferred from
the State of Illinois to the Jurisdiction of the United City of Yorkville
Resolution 2011-21 Appropriating Funds for the Reconstruction of Illinois 47
(Bridge Street)from just North of Illinois 71
to just North of Carpenter Street
Ordinance 201149 Regulating Parking on Illinois 47(Bridge Street)
and US 34(Veterans Parkway)
Ordinance 2011-50 Regulating Encroachment on Public Right of Way
Mayor Golinski asked for any comments or questions on the amended motion that incorporates all of the
ordinances and resolutions.
Motion approved by a roll call vote. Ayes-8 Nays-0
Spears-aye,Colosimo-aye,Funkhouser-aye,Milschewski-aye,
Teeling-aye,Gilson-aye,Kot-aye,Munns-aye
PUBLIC WORKS COMMITTEE REPORT
No Report.
ECONOMIC DEVELOPMENT COMMITTEE REPORT
Annexation of Certain Properties Pursuant to Section 7-1-13 of the Illinois Municipal Code
(EDC 2011-36)
A motion was made by Alderman Munns to authorize city staff to begin the public notice process to various
property owners and government bodies pursuant to 7—1-13 of Illinois municipal code;seconded by
Alderman Kot.
Alderman Munns stated this was brought forward from the EDC with unanimous consent to bring it to the
City Council.This is an informational issue to be discussed so that city staff can begin the process.No vote
is needed.Alderman Gilson asked if it is the City's intent to forcefully add,without the consent or agreement
of the owners,these properties.City Administrator Olson stated that the agenda item is to begin the process.
The Minutes of the Reeular Meeting of the City Council—September 13,2011—Page 4 of 7
Alderman Gilson's personal conviction is to not support anything to do with forced annexation.Alderman
Kot stated there are businesses on Route 34 that are not part of the City of Yorkville and therefore the city is
not getting any taxes.The city is losing out on approximately$25,000 a year that they could use.He is
surprised at the number of residences that were part of this plan.He believes this is something the city should
pursue.The money would be a welcome addition.Alderman Spears would compare this to eminent domain.
The City would be getting extra taxes from the businesses but originally when they bought their properties
they had no desire to be annexed.She believes it is inappropriate for the City to forcefully annex the
properties in question.Alderman Colosimo stated he does not have an objection to sending out the notices
for it gives residents an opportunity to come in and be heard.Some residents might prefer to be annexed and
receive city services.He would like to hear what the residents have to say.Alderman Munns wanted to
clarify that the committee never realized how many residences were included in this situation,but the
businesses that are sitting on Route 34 are taking advantage of services that Yorkville provides.Yorkville has
much to gain by determining the number of residences that would be affected.City Administrator Olson
stated there is not a provision in the code that would allow the city to exempt certain parcels from the entire
territories wholly contained,so there is no discretion that the City has in exempting certain parcels within an
entire cloud.City Attorney Orr stated the City Council discussed the idea that it has to be less than 60 acres,
it has to be continuous,and it has to be wholly bounded.Alderman Munns would like to receive input from
citizens.Alderman Funkhouser is not necessarily in favor of forced annexation,but Yorkville does provide
city services and there are businesses that have taken advantage of these services.He does not have a
problem with starting this process.Alderman Teeling asked if the city would have to hold a public hearing
for this issue.City Attorney Off stated yes.Alderman Spears stated that it is mainly lease costs that the
council is addressing at this time and the businesses on Route 34.Alderman Gilson would like some way for
the City to remove the possibility of forced annexation and start the process of notices being sent out without
forcing annexation.Alderman Teeling said there are many different property owners and the City would
have to have consent from all of them.This is a way to provide citizens with an opportunity to express their
opinions.
Alderman Gilson wants to know from City Attorney Orr if there is a way to begin the process without forced
annexation being on the table.City Attorney Orr stated this process is the best way to start the proceedings so
that everyone jointly knows simultaneously that the city is doing this not against one property or another but
as a part of planning.The public hearing and the notices will absolutely begin a talking process.After
hearing what City Attorney Off stated,Alderman Gilson said he would feel more comfortable to go ahead
and make a motion.Alderman Gilson made a motion to remove the potential of forced annexation from this
process and to start the process of discussion for potential annexation discussion amongst all property owners
without the potential of forced annexation.City Attorney Orr stated that is not an amendment to the motion
on the table.It is a whole new motion.City Administrator Olson stated the best way to accomplish what
Alderman Gilson is looking for would be a no vote on the original motion.City Attorney Orr stated that is
correct.If the motion fails,Alderman Gilson might want to request that his motion is on the next agenda.
Alderman Milschewski and Alderman Funkhouser pointed out that we may never get to the point of voting
on annexation.This is just a way to hold a public hearing so the businesses and residents can voice their
feelings.
Roll call on a no vote to the original make by Alderman Munns to authorize city staff to begin the public
notice process to various property owners and government bodies pursuant to 7—1—13 of Illinois municipal
code;seconded by Alderman Kot.
Motion approved by a roll call vote. Ayes-6 Nays-2
Gilson-nay,Kot-aye,Munns-aye,Spears-nay,
Colosimo-aye,Funkhouser-aye,Milschewski-aye,Teeling-aye
PUBLIC SAFETY COMMITTEE REPORT
Weather Warning Sirens
(PS 2011-16)
A motion was made by Alderman Colosimo to authorize the purchase and installation of 3 American
signal T—128 AC/DC outdoor warning sirens from Fulton technologies in an amount not to exceed
$52,500;seconded by Alderman Kot.
Alderman Colosimo stated several residences have voiced concerns for they were unable to hear the
tornado sirens.A survey was done of the City of Yorkville and there are three dead zones for this
municipality that has week tornado siren coverage.Those areas are Bristol Bay,Autumn Creek,and
Country Hills and Raintree.The city has almost$100,000 designated in a fund that is to be used for
tornado sirens.Alderman Colosimo asked the City Council to support this for it is a public safety issue.
Alderman Gilson agreed that this is needs to be done.He wanted to know how the city decides where the
location would be to install the sirens.Police Chief Hart stated typically the locations are on public
property.It will either be at the middle school or the water tower.Alderman Milschewski asked about
lightning sirens at parks.Chief Police Hart stated that there is one at City Hall and one at the Riverfront
Park.The city has no funding for further lightning detectors for they are very expensive.City
Administrator Olson stated that the Park Board has talked about buying mobile lightning detectors.
The Minutes of the Regular Meeting of the City Council—September 13 2011—Page 5 of 7
Motion approved by a roll call vote. Ayes-8 Nays-0
Kot-aye,Munns-aye,Spears-aye,Colosimo-aye,
Funkhouser-aye,Milschewski-aye,Teeling-aye,Gilson-aye
ADMINISTRATION COMMITTEE REPORT
Bond Refinancing—Discussion
(CC 2011-104)
City Administrator Olson stated the packet that is in the agenda is the final bond ordinance that will be in
front of the city Council in the next two weeks on September 27 meeting.This was given to the City
Council two weeks in advance so the Council could review it and if the Council had any questions for
City Administrator Olson he would be happy to answer them.
PARK BOARD
2011 Playful City USA Award
(CC 2011-105)
Director of Park and Recreation Schraw stated that Yorkville had received a Playful City USA award.
Playful City USA has a website but it is used as a way to publicize our parks in Yorkville.This award is a
way to show that Yorkville cares about parks and play.Yorkville is one of only three cities in Illinois and
one of only 151 cities nationwide.Alderman Teeling stated that one of the parks in Yorkville had some
damage and a resident called back to state the damage was taken care of immediately.
PLAN COMMISSION
No report.
ZONING BOARD OF APPEALS
No report.
CITY COUNCIL REPORT
No report.
CITY CLERK'S REPORT
No report.
CITY TREASURER'S REPORT
No report.
COMMUNITY&LIAISON REPORT
No report.
STAFF REPORT
Code Official Intern
City administrator Olson stated that the city did hire a code official intern last week.
Building Department Meet and Greet
(CC 2011-106)
Community Development Director Barksdale-Noble stated there would be a meet and greet on September
20 at 8 AM,with the new building code official,Mark Hardin.This gives him the opportunity to
introduce himself to the local developers and builders to explain the new code changes.Later in the year
he will be doing a seminar on certain sections of the code that may require additional insight from his
perspective and getting insight from builders on the changes and how they are adapting to those changes.
Playground Ribbon cutting
On September 21,2011 from 4:30 PM to 6:30 PM,there is going to be a playground ribbon-cutting at
Raintree Village.This is our new Castle theme park.There will be hot dogs,chips,and a drink on sale for
$1.50 just to cover the cost.
Open House
There is a Rec Center Open House on Saturday,September 25 from 8 to 12.There is a special from
Friday to Sunday where there will be no registration fee for new members.
Property Code Violation
Alderman Spears asked Community Development Director Barksdale-Noble if the City Council should
still direct the city's property code violations to her at this time?Community Development Director
Barksdale-Noble stated that would be fine and she will forward them on to Mr.Hardin.
The Minutes of the Regular Meeting of the City Council—September 13,2011—Page 6 of 7
Patriot Walk
Mayor Golinski stated that last Sunday was Yorkville's Patriot Walk.There was a great turnout with
about 200 people.Mayor Golinski spoke at this event.
Director of the Aurora Area Convention and Visitors Bureau
Mayor Golinski stated he had lunch with the new Director of the Aurora Area Convention and Visitors
Bureau.The director had only been on the job for 10 days when Mayor Golinski spoke to him.When the
director gets his bearings he will come to the City Council meeting and present to the Council and open it
up to questions.Sometime in the next few weeks he will be into the City Council meeting.
EXECUTIVE SESSION
Mayor Golinski entertained a motion to go into Executive Session for the purpose of:
1. For collective negotiating matters between the public body and its employees or their
representatives,or deliberations concerning salary schedules for one or more classes of
employees.
2. The purchase or lease of real property for use of the public body.
3. For litigation, when an action against, affecting, or on behalf of the particular public body has
been filed and is pending before a court or administrative tribunal,or when the public body finds
that an action is probable or imminent, in which case the basis for the finding shall be recorded
and entered into the minutes of the closed meeting. So moved by Alderman Kot; seconded by
Alderman Spears.
Motion approved by a roll call vote. Ayes-8 Nays-0
Spears-aye,Milschewski-aye,Colosimo-aye,Kot-aye,
Teeling-aye,Gilson-aye,Funkhouser-aye,Munns-aye
The City Council entered Executive Session at 8:48 p.m.
The City Council returned to regular session at 9:24 p.m.
MAYOR'S REPORT-(cont'd):
Resolution 2011-22 Approving the Intergovernmental Agreement Creating Kendall County
Emergency Phone Service and Communication Board Dated November 18,2010
with Change in Amount of Contribution of Kendall County
(CC 2011-107)
Mayor Golinski entertained a motion to approve a resolution approving the intergovernmental agreement
creating Kendall County emergency phone service and communication board dated November 18,2010
with change in amount of contribution of Kendall County and authorize the Mayor and City Clerk to
execute.So moved by Alderman Spears;seconded by Alderman Munns.
Alderman Colosimo made a motion to amend the resolution.He would move to amend the whereas
section and the resolution section in the spirit of compromise with our friends over on Fox Street to
change the 1.775 million where it appears in both places in the motion to$1,829,752.So moved by
Alderman Munns;seconded by Alderman Funkhouser.
City Attorney Orr stated this is on the amendment first.
Motion approved by a roll call vote. Ayes-8 Nays-0
Colosimo-aye,Funkhouser-aye,Milschewski-aye,Teeling-aye,
Gilson-aye,Kot-aye,Munns-aye,Spears-aye
Roll call on the Main Amended Motion
Motion approved by a roll call vote. Ayes-8 Nays-0
Gilson-aye,Kot-aye,Munns-aye,Spears-aye,
Colosimo-aye,Funkhouser-aye,Milschewski-aye,Teeling-aye
Resolution 2011-23 Approving a Settlement Agreement
(CC 2011-108)
Mayor Golinski entertained a motion to approve a resolution approving a settlement agreement and
mutual release between the United City of Yorkville and Huss and authorize the Mayor and City Clerk to
execute.So moved by Alderman Kot;seconded by Alderman Milschewski.
Motion approved by a roll call vote. Ayes-8 Nays-0
Funkhouser-aye,Milschewski-aye,Teeling-aye,Gilson-aye,
Kot-aye,Munns-aye,Spears-aye,Colosimo-aye
The Minutes of the Regular Meeting of the City Council—September 13 2011—Page 7 of 7
ADDITIONAL BUSINESS
IML Conference
Alderman Teeling stated that the IML Conference is this week and asked who was attending from the
City Council.She cannot attend.Mayor Golinski is attending.Alderman Munns is attending on Friday.
City Attorney Orr is speaking at the conference.
Annexation
Alderman Spears would like the city to look into working with the county in order to put lien
maintenance and property maintenance for county residents.The City of Yorkville has a 1 and'/x mile
agreement with the County to annex property.If people are living within 1 and%miles from city limits
then maybe they should abide by Yorkville's ordinances.Alderman Spears believes in the fall Yorkville
will have an issue,once again,with the county residents burning leaves.Yorkville has county residents
living directly across the street from city residents and they are permitted to burn leaves.City Attorney
Orr stated that the county has regulations that permit the burning of leaves.Alderman Spears stated that
city residents even have zoning members come out and try to speak to county residents.Alderman Spears
can see it happening again.Mayor Golinski stated the City Council can explore this issue.
Developers
Alderman Funkhouser stated recently the city had an issue with one of the hearing officer's fine against
one of the developers.The fine was looking at$57,200 which was in lieu of the staff recommended
$146,000.The developer came to the city with a proposal that asked the city to consider releasing some
funds that were due to them but asked if they could be released early.This would allow the developers to
maintain their property and come into compliance.The committee denied the request which now is going
to add to the compounding problem.As this development continues to be noncompliance,the residents,
who were clearly upset when they came into the Public Works Committee,and now they're going to be
even more upset for this will be a continued problem with their maintenance.Alderman Funkhouser is not
trying to be sympathetic to developers,nor does he want the city staff or Council to be apathetic to our
standards.Alderman Funkhouser wants the city staff and city Council to look into the best interest of the
city.He understands that the Alderman have a commitment to their constituents.This is an opportunity
that the city had to possibly work out a problem.Alderman Funkhouser feels that the city may have failed
a little bit on this in terms of following through on potential opportunities to take care of some residents
complaints.He wanted to bring this issue up in order to get it resolved now,since the city has a
development that is going to be in noncompliance next year.Alderman Gilson added the problem with
Alderman Funkhouser's statement is simple,the alderman are 100%accountable for their constituents.
Our constituents showed up and had a clear direction.They stated a clear direction as to how they wanted
their Alderman to handle this issue.You need to report your constituents and do exactly what they have
asked you to do.Alderman Gilson wanted to make sure that there were two sides of that statement on the
record.
ADJOURNMENT
Mayor Golinski entertained a motion to adjourn the meeting. So moved by Alderman Milschewski;
seconded by Alderman Spears.
Adjournment of the meeting was unanimously approved by a viva voce vote.
Meeting adjourned at 9:35 p.m.
Minutes submitted by:
Beth Warren,
City Clerk,City of Yorkville,Illinois
Reviewed By: Agenda Item Number
J� Q Legal ❑ Minutes #2
EST. '►� .�� 1836
Finance ❑
-� Engineer El 1 _ Tracking Number
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Agenda Item Summary Memo
Title: Minutes of the City Council—September 27, 2011
Meeting and Date: City Council 10/11/11
Synopsis: Approval of minutes.
Council Action Previously Taken:
Date of Action: Action Taken:
Item Number:
Type of Vote Required: Majority
Council Action Requested: Approval
Submitted by: Deputy Clerk Pickering
Name Department
Agenda Item Notes:
DRAFT
MINUTES OF THE REGULAR MEETING OF THE CITY COUNCIL
OF THE UNITED CITY OF YORKVILLE,KENDALL COUNTY ILLINOIS
HELD IN THE CITY COUNCIL CHAMBERS,
800 GAME FARM ROAD ON
TUESDAY,SEPTEMBER 27,2011
Mayor Golinski called the meeting to order at 7:00 p.m.and led the Council in the Pledge of Allegiance.
ROLL CALL
Deputy City Clerk Pickering called the roll.
Ward I Gilson Present
Colosimo Present
Ward II Milschewski Present
Kot Present
Ward III Munns Present
Funkhouser Present
Ward IV Spears Present
Teeling Present
Also present: Deputy City Clerk Pickering,City Treasurer Powell,City Attorney Orr,City Administrator
Olson,Chief of Police Hart,Deputy Chief Hilt,Public Works Director Dhuse,Finance Director
Fredrickson,Community Development Director Barksdale-Noble,EEI Engineer Freeman,Interim
Director of Parks and Recreation Schraw,Superintendent of Parks Sleezer,and Superintendent of
Recreation Evans.
QUORUM
A quorum was established.
AMENDMENTS TO THE AGENDA
Mayor Golinski requested that Mayor#1—KenCom Agreement(CC 2011-110)be moved to after the
executive session.
Amendments approved unanimously by a viva voce vote.
PRESENTATIONS
None.
PUBLIC HEARINGS
None.
CITIZEN COMMENTS
None.
CONSENT AGENDA
1. Bills for Payment-$796,018.59(CC 2011-109)
2. Treasurer's Report for August 2011 (ADM 2011146)
3. Ordinance 2011-51—Amending the Traffic Schedule and Index(Van Emmon and Mill Street)-
authorize Mayor and City Clerk to execute(PW 2011-58)
4. Kendall Marketplace Improvement Bid Results-award contract to Wilkinson Excavating in an
amount not to exceed$87,041.50(PW 2011-31)
Mayor Golinski entertained a motion to approve the consent agenda. So moved by Alderman Spears;
seconded by Alderman Kot.
Motion approved by a roll call vote. Ayes-8 Nays-0
Colosimo-aye,Milschewski-aye,Spears-aye,Munns-aye,
Funkhouser-aye,Gilson-aye,Teeling-aye,Kot-aye
MINUTES FOR APPROVAL
None.
REPORTS
PUBLIC WORKS COMMITTEE REPORT
No Report.
ECONOMIC DEVELOPMENT COMMITTEE REPORT
No Report.
The Minutes of the Regular Meeting of the City Council—September 27,2011—Page 2 of 4
PUBLIC SAFETY COMMITTEE REPORT
No Report.
ADMINISTRATION COMMITTEE REPORT
Fiscal Year 2011 Budget Report
(ADM 2011-48)
Alderman Spears said that the Fiscal Year 2011 Budget Report was provided to the Administration
Committee. She asked if anyone had any questions or comments regarding the budget report.
Administrator Olson commented that the budget report was being provided to the City Council as an
informational item. He said that the budget report includes preliminary audit figures and that the audit is
expected to be completed within the next week or two.
PARK BOARD
Raintree Park B Tennis Courts-
Collman Naming Request
(CC 2011-111)
Mayor Golinski entertained a motion to approve the naming of Raintree Park B tennis courts to"Collman
Courts". So moved by Alderman Spears;seconded by Alderman Funkhouser.
Interim Director of Parks and Recreation Schraw said that naming a park feature after Mr.Jeff Collman,
who passed away in the September 11 attacks,had been talked about for a few years. She explained that
staff had contacted Mr.Collman's father about naming a park feature after his son. Director Schraw said
that Mr.Collman's father and mother both felt that naming tennis courts after their son would be
appropriate as their son had liked tennis. Director Schraw further noted that the Park Board fully
supported this request.
Motion approved by a roll call vote. Ayes-8 Nays-0
Funkhouser-aye,Kot-aye,Colosimo-aye,Spears-aye,
Munns-aye,Milschewski-aye,Gilson-aye,Teeling-aye
PLAN COMMISSION
No report.
ZONING BOARD OF APPEALS
No report.
LIBRARY BOARD
Ordinance 2011-52 Approving the Revision of the 2011-2012 Fiscal Year Budget
Regarding the General Fund,the Library Operations Fund,
and the Library Development Fee Fund
(CC 2011-112)
Alderman Colosimo explained that the library board currently had$332,500 in a fund that is very
restricted in what the money can be used for. In order to help the library free up some funds so that the
library can make some needed repairs,it is proposed that the library would transfer$332,500 to the city's
general fund and then the city would transfer the same amount of money back to the library. This transfer
would then allow the library to use the$322,500 to make needed repairs such as painting,scraping,and
gutter work,or to purchase books or technology upgrades.
Alderman Teeling questioned what the city would use the money for. Alderman Colosimo explained that
the money that the library was transferring to the city would be used to pay for costs associated with the
upcoming improvements to Game Farm Road. Alderman Colosimo further explained that the city would
be transferring the same amount of money back to the library so that ultimately,the library is not losing
any money;the use of this money for the library is being changed from having a restricted use to having a
non-restricted use. Administrator Olson stated that this is not a loan;it is a dollar for dollar transfer.
Alderman Gilson wanted to know if there were any legal ramifications to approving this transfer.
Attorney Orr responded that there are no issues with the City Council approving this transfer as the
library is part of the city.
Mayor Golinski entertained a motion to approve an ordinance approving the revision of the 2011-2012
fiscal year budget for the United City of Yorkville regarding the general fund,the library operations fund,
and the library development fee fund,subject to the Library Board approving the revision of the library
operations fund and the library development fee fund and authorize the Mayor and City Clerk to execute.
So moved by Alderman Colosimo;seconded by Alderman Spears.
Motion approved by a roll call vote. Ayes-7 Nays-1
Kot-aye,Colosimo-aye,Spears-aye,Munns-aye,
Milschewski-aye,Gilson-aye,Teeling-nay,Funkhouser-aye
The Minutes of the Regular Meeting of the City Council—September 27 2011—Page 3 of 4
CITY COUNCIL REPORT
No report.
CITY CLERK'S REPORT
No report.
CITY TREASURER'S REPORT
No report.
COMMUNITY&LIAISON REPORT
No report.
STAFF REPORT
Halloween Trick or Treat Hours
Chief of Police Hart announced that Halloween Trick or Treat hours would take place on Monday,
October 315`from 4:00 p.m.until 7:00 p.m.
ADDITIONAL BUSINESS
Reconsideration of Annexation of Certain Properties
(EDC 2011-36)
Alderman Teeling said that she wanted to make a motion for a vote to reconsider an item that was voted
on at the last meeting—EDC 2011-36—annexation of certain properties pursuant to section 7-1-13 of the
Illinois Municipal Code. Alderman Teeling said that after she got home and started thinking about her
vote,she didn't feel comfortable about her vote. Alderman Teeling said that she feels that it is wrong to
force annex any business. She feels that it would be better to take Alderman Gilson's suggestion and
simply contact the businesses in the area to see if this is something that the businesses would like to do.
Motion seconded by Alderman Gilson.
Alderman Colosimo clarified that at the last council meeting,the City Council did not vote to force annex
anyone. He said that the City Council voted on whether they should send out notices to receive feedback
from the public as to whether the city should force annex. Alderman Colosimo feels that the City
Council will be setting a bad precedent if they start voting on items and then change their mind at a later
time and then want to re-vote on the items that they have previously voted on. Alderman Colosimo said
that the City Council receives meeting packets before city meetings take place;therefore,they should be
prepared to vote accordingly when they get to the meeting.
Mayor Golinski said that he had talked to one business owner already and he had instructed staff not to
send out any notices yet. Alderman Gilson was concerned that even if the notices haven't been sent out
yet,the council has started a process that could potentially lead to forced annexation.Alderman Gilson
said that at the last meeting he had asked if the city could just start by talking to the property owners. He
hopes that everyone will reconsider this item. City Administrator Olson explained that the motion to
reconsider is a yes or no vote to place this item on the next agenda for reconsideration. Alderman Spears
said that she was against the reconsideration as she feels that the City Council is supposed to know what
they are voting on when they come to meetings. Alderman Teeling said that Mayor Golinski commented
that they are holding off on sending notices;however,the City Council and the Mayor already have
authority to start the proceedings on this. Alderman Teeling feels it's important to at least ask for a vote
to reconsider. Alderman Colosimo said that just because the council has started the process,it does not
commit them to force annex any property. Attorney Orr explained that the next step in the process is to
set a public hearing date and after the public hearing then the council would vote on the annexation.
Alderman Kot wanted clarification that the staff and legal recommendation at the last meeting was that
the formal public hearing process was the best way to handle this instead of just directing staff to call and
talk to each property owner. Attorney Orr stated that the formal public hearing process was the most
appropriate way to handle this as there are specific reasons that these property owners have not annexed
into the city. Attorney Orr said that a formal public hearing process will allow all of the City Council to
understand equally why these property owners have not annexed. Based on her experience,if the City
Council decides on a less formal process,such as contacting property owners individually,Attorney Orr
doesn't think the City Council will get the information they need to make a decision.
Mayor Golinski reminded the City Council that a positive vote would mean that they are voting for
reconsidering and a nay vote would mean that they are voting against reconsidering.
Motion to reconsider defeated by a roll call vote. Ayes-2 Nays-6
Colosimo-nay,Spears-nay,Munns-nay,Milschewski-nay,
Gilson-aye,Teeling-aye,Funkhouser-nay,Kot-nay
REC Center Presentation
City Administrator Olson said that staff had prepared a brief presentation on REC Center operations,
which they would be presenting after the executive session.
The Minutes of the Regular Meeting of the City Council—September 27,2011—Page 4 of 4
EXECUTIVE SESSION
Mayor Golinski entertained a motion to adjourn into Executive Session for the purposes of:
1. For collective negotiating matters between the public body and its employees or their
representatives, or deliberations concerning salary schedules for one or more classes of
employees.
2. For litigation, when an action against, affecting, or on behalf of the particular public body has
been filed and is pending before a court or administrative tribunal,or when the public body finds
that an action is probable or imminent, in which case the basis for the finding shall be recorded
and entered into the minutes of the closed meeting.
So moved by Alderman Colosimo;seconded by Alderman Funkhouser.
Motion approved by a roll call vote. Ayes-8 Nays-0
Spears-aye,Milschewski-aye,Colosimo-aye,Kot-aye,
Teeling-aye,Gilson-aye,Funkhouser-aye,Munns-aye
The City Council entered executive session at 7:31 p.m.
The City Council returned to regular session at 8:13 p.m.
MAYOR'S REPORT
Resolution Approving the Intergovernmental Agreement Creating Kendall County
Emergency Phone Service and Communication Board dated November 18,2010
(CC 2011-110)
Mayor Golinski entertained a motion to approve a resolution approving the intergovernmental agreement
creating Kendall County emergency phone service and communication board dated November 18,2010
with change in amount of contribution of Kendall County and authorize the Mayor and City Clerk to
execute. So moved by Alderman Spears;seconded by Alderman Gilson.
Mayor Golinski asked if anyone had any comments or questions.
Alderman Munns made a motion to table this item to the next City Council meeting;seconded by
Alderman Kot.
Motion to table approved by a roll call vote. Ayes-8 Nays-0
Spears-aye,Munns-aye,Milschewski-aye,Gilson-aye,
Teeling-aye,Funkhouser-aye,Kot-aye,Colosimo-aye
ADDITIONAL BUSINESS—Continued
REC Center Presentation
Interim Director of Parks and Recreation Schraw and Superintendent of Recreation Evans gave a
PowerPoint presentation on the REC Center(see attached).
ADJOURNMENT
Mayor Golinski entertained a motion to adjourn the meeting. So moved by Alderman Milschewski;
seconded by Alderman Kot.
Motion to adjourn approved by a roll call vote. Ayes-8 Nays-0
Spears-aye,Milschewski-aye,Colosimo-aye,Kot-aye,
Teeling-aye,Gilson-aye,Funkhouser-aye,Munns-aye
Meeting adjourned at 8:25 p.m.
Minutes submitted by:
Lisa Pickering,
Deputy City Clerk,City of Yorkville,Illinois
0 CO. Reviewed By: Agenda Item Number
a1 O
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,; Finance ❑
EST. 1836
J°� Engineer ❑ Tracking Number
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Consultant ❑
KenJaNCounry ® CC 2011-116
Agenda Item Summary Memo
Title: Minutes of the Special City Council— September 27, 2011
Meeting and Date: City Council 10/11/11
Synopsis: Approval of minutes.
Council Action Previously Taken:
Date of Action: Action Taken:
Item Number:
Type of Vote Required: Majority
Council Action Requested: Approval
Submitted by: Deputy Clerk Pickering
Name Department
Agenda Item Notes:
DRAFT
SPECIAL CITY COUNCIL MEETING
MINUTES OF THE JOINT MEETING OF THE
CITY COUNCIL AND THE PARK BOARD
HELD IN THE CITY COUNCIL CHAMBERS
800 GAME FARM ROAD ON
TUESDAY,SEPTEMBER 27,2011
Mayor Golinski called the meeting to order at 8:26 p.m.
ROLL CALL
City Council present: Park Board members present:
Mayor Golinski Ken Koch
Alderman Gilson Debbie Horaz
Alderman Colosimo Kelly Sedgwick
Alderman Milschewski Seaver Tarulis
Alderman Kot Amy Cesich
Alderman Munns Mark Dilday
Alderman Funkhouser
Alderman Spears
Alderman Teeling
Also present: Deputy City Clerk Pickering,City Attorney Orr,City Administrator Olson,Interim
Director of Parks and Recreation Schraw,Superintendent of Parks Sleezer,and Superintendent of
Recreation Evans.
QUORUM
A quorum was established.
CITIZEN COMMENTS
None.
EXECUTIVE SESSION
Mayor Golinski entertained a motion to adjourn into Executive Session for the purchase or lease of real
property for use of the public body. So moved by Alderman Kot;seconded by Alderman Milschewski.
Motion approved by a roll call vote.
City Council Ayes-8 Nays-0
Spears-aye,Milschewski-aye,Colosimo-aye,Kot-aye,
Teeling-aye,Gilson-aye,Funkhouser-aye,Munns-aye
Park Board Ayes-6 Nays-0
Koch-aye,Horaz-aye,Sedgwick-aye,Tarulis-aye,
Cesich-aye,Dilday-aye
The City Council and Park Board entered executive session at 8:28 p.m.
The City Council and Park Board returned to regular session at 9:39 p.m.
ADJOURNMENT
Mayor Golinski entertained a motion to adjourn the meeting. So moved by Alderman Colosimo;
seconded by Alderman Funkhouser.
Adjournment of the meeting was unanimously approved by a viva voce vote.
Meeting adjourned at 9:40 p.m.
Minutes submitted by:
Lisa Pickering,
Deputy City Clerk,City of Yorkville,Illinois
0 CI,- Reviewed By: Agenda Item Number
2 A O
J "` A Legal ❑ Mayor#1
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Engineer ❑ Tracking Number
City Administrator ❑
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`CE �Y
Agenda Item Summary Memo
Title: KenCom Intergovernmental Agreement
Meeting and Date: City Council— 10/11/11
Synopsis:
Council Action Previously Taken:
Date of Action: CC 9/13/11 Action Taken: Amend county cost to $1,829,752
Item Number: CC 2011-107
Type of Vote Required:
Council Action Requested:
Submitted by: Mayor Golinski
Name Department
Agenda Item Notes:
Resolution No. 2011-
A RESOLUTION OF THE UNITED CITY OF YORKVILLE,KENDALL COUNTY,ILLINOIS
APPROVING THE INTERGOVERNMENTAL AGREEMENT CREATING KENDALL
COUNTY EMERGENCY PHONE SERVICE AND COMMUNICATION BOARD DATED
NOVEMBER 18, 2010 WITH CHANGE IN AMOUNT OF CONTRIBUTION OF KENDALL
COUNTY
WHEREAS, the County of Kendall, the Kendall County Sheriffs office, the Village of
Newark, Lisbon-Seward Fire Protection District, Newark Fire Protection District, Little Rock-
Fox Fire Protection District, Bristol-Kendall Fire Protection District and Oswego Fire Protection
District approved and executed the Intergovernmental Agreement Creating Kendall County
Emergency Phone Service and Communication Board dated November 18, 2010 (the
"Agreement"); and,
WHEREAS, the United City of Yorkville, Kendall County, Illinois, is desirous of
approving the Agreement on the condition that the amount stated in Exhibit 1, Exhibit A, and
Exhibit B as the annual contribution of Kendall County is replaced with $1.775 million.
NOW, THEREFORE, BE IT RESOLVED by the Mayor and City Council of the
United City of Yorkville, Kendall County, Illinois, that the Intergovernmental Agreement
Creating Kendall County Emergency Phone Service and Communication Board dated November
18, 2010, is hereby approved on the condition that the amount stated of $ 1.6395 million in
Exhibitl, Exhibit A and Exhibit B as the annual contribution of Kendall County is replaced with
$1.775 million.
Dated this day of October, 2011.
Passed by the City Council of the United City of Yorkville, Kendall County, Illinois, this
day of , A.D. 2011.
CHRIS FUNKHOUSER GEORGE T. GILSON, JR.
CARLO COLOSIMO DIANE TEELING
JACKIE MILSCHEWSKI MARTY MUNNS
ROSE SPEARS LARRY KOT
Mayor
Attest:
City Clerk
2
INTERGOVERNMENTAL AGREEMENT
CREATING ICEN.DALL COUNTY EMERGENCY PHONE SERVICE
AN'D COMMUNICATIONS BOARD
November 18,2010
WHEREAS,the%,oters of Kendall County have approved the development of an
Enhanced 9-1-1 (E-9-1-1)Emergency Telephone Senice,and;
WHEREAS,the County of Kendall,Kendall County Sheriffs office,as well as each unit
of local government therein dealing with emergency gavices,viz. The County of Kendall,the
City of Plano,dw United City of Yorkville,the Village of Oswego,the Village of Newark,
Lisban-Sewerd Fire 1'mwdon District,Newark Fire protection District,Little Rock-Pox Finn
Protection District,Bristol.Kca ll Fire Pmu ction District and Oswego Fire Protection District,
have an interest in the creation and operation of a coommunicatlons system to dispatch and
communicate regarding the usual and customary functions of said bodies dealing with police,
fire and emergency medical servim(EMS)functions arrd;
WHEREAS,the County of Kendall is willing to wide the physical location for such
system and all of the participaxift units of local goverameat will provide the costs of operations
anal provide operations nectssary threriefore in excess of that providod by the telephone surcharge
imposed upon the users within the County as outlined in Exhibit 1 attached,and;
WHEERFAS,To the entrant omitted under 501LCS 750,the Emergency Telephone
SYSUM Act,the KenCorn ExecWve Board shall direct the disbursement of all 9-1-1 su+eharP
fps collected.
IT 19 HEREBY AGREED AS FOLLOWS:
1. That the County of KavWl shell appoint a board, hereinafter called the KenCom
Executive Board to perform,the following functions:
Par 3 of 9
a. Create and operate an Enhanced 9-1-1 Emergency Telephone System as
provided by 5011.CS 750,the Emergency Telephone Systems Act.
b. operate a conventional dispatch system for police,fire and EMS services.
c. Employ such persons necessary to effectuate the above.
d. Determine fro9m time to time the surcharge sate to be charged and recammend
any changes thereto to the County Board.
2. That the board to be appointed shall consist of twelve members who shall have the
following qualifications:
a. All members shall!rave the ability or experience to administer the E-9-1-1
Service,under the Statute.
b. One member shall be the Shedff of Kendall County' The Alternate for the
Sheriff shalt be the Chief Deputy.The aI%IW a will serve in the absem of
the Sheriff.
c. One member and one elterrrate shall be appointed by the Chairman of the
County Board with rite advice and conse:tt of the County ward and shall be a
County Board Member.The altemate will serve in the absence of the primary
member
d. Ne member and one alternate from euh of the form mvnicipaUtles of the
City of Pkno,the United City of Yorkville,the Village of Oswego,and the
Village of Newark shall be abetted by tlt+c CityNWAV Mayorfteddent;
and approved by the Chairman of t8e County Board with the advice and
consent of the County Board.
The Chairman of the County Board shall eve such persons and altanu to a
from the respective murticWditxS as designawd by the gym'or Village
p4*2 ar 9
President,and shall be Alderman,Trustees,Mayors or Village Presidents.The
alternates will serve in the absence of the primary member.
e. one member and one alternate from each of the five Fire Protection Districts
of Lisbon-Seward,'Ne'%Wk,Little Rock-Fox,Bristol-Ken""and Oswego
shall be appointed by the president of the Fire Protections District with the
advice and consent of the Fire Protection District Board of Trustees and
approved by the Chairman of the County Board with the advise and consent
of the County Board. The primary I<ire Protection District mmber shall be a
Trustee of the rtspertWe Fine Protection DISUict._
The alternates will serve in the absences of the primary.member.Alto OM
shell be a trustee or chief officer of the respective Fire Protection District-
f One member shall be a ba At-barge who is a registered vow of Kendall
County who shall be appointed by rite Ch IMM of the County Board with the
advice and consent of the County Baud.
g. Only one person froth each governmental qmq and the member-at-large
represented by this agent may cast a vote.AID MAY Only vote in
the absence of the raanbm appointed to the y-mCom Executive Board.Vhen
the member is present,the alterrrafe MAY not vote nor may tbey constitute a
tnennber for purpm of dtUmmination of a quorum-
3. All actions taken by the�m Executive Board will follow proccdurres
establisbed in Roberts K.ules of Order,exert that it veto of away action may ooccu
as follows:
a. By the Member representing the County Board
b. By two of the four members reW esenting the four cities and villages.
PW 3 d 9
C. By three of the five members representing the Fire Protection Districts.
It is fur%eI agreed,however,that any veto exercised hereunder mAY be
overridden by an affirmation vote of eight{8}meshes of the KenCom Executive
Board.
4. That in design of the E9-1-1 System,a backup or secondary Public Safety
Answering Paint(PSAP)is necessary- Th+e parties hereto agree that such PSAP
shall be designed within the constraints of the primary 9-1-1 telephone service
provider for Kendall County
S. in design oftht E•9-1-1 System,the patties agm,within design constraints of the
primary 9-1.1 telephone service ptavider for Kendall County,all lines cstming
from the ttspeetive four cities Saul viler to the Central PSAP,including all
future atMXations to said cities and villages"be grouped tO Pit exclusion
from the System if in the fUUM arty of said cities or Allag"should choose to
operate itWpendtnt of the courgwide systems.
6. That each of the t adeipalitie s or&C protection districts hereto may,by giving
1,460 days notice to the Chairam of the County Board,withdraw from Kei COm
providing that campliaace be made with 83 Illinois AdInitiistcative Cade,Part
725. Said notice shalt be in writing and signed by tine President of the Fite
pMteection District or the Mayor or village President of the municipality-
7. itrfembers of*e KMCam Executive Board may only be moved by the
Chairmn of the Couuity Board with the advice and consent of the R 858 or
'tlillage Prasident of a city or village,or President of the Board of Trustees of die'
Fire Protection District who appointed
the member to the Bow.
The�stries do fittther agree dW upon rOquftt
by the Mayor,Village President,or
ft p4or 9
Fire Protection District President,any such respective member will be removed.Any
vacancy on the KenCom Executive Board must be filled within 90 days,or the
County Hoard Chaimian%'III appoint a member from that unit Of total g0vemrne nt
who meets the same qualifications as set forth above.
S. That the y enCotm Executive Board as app0inted hereunda shall meet and
organize in accordance organization the rules of organion in Robert"s Rules of Order
including but not limited to the elextion of s President,Settetarl+and such other
officers as the Board may dean from time to time necessary. It is expressly
agreed,however,that all me rmbtrs of the KenCom Executive;Bored as
heminabctve Structured spoil be eligible for the office of President exccpt for the
Sheriff of Kendall County.
9. That the parties expressly acknowledge*at prWocols may differ for dispatch
betrwem twits of local govermmmt and the County Shn iffl s office. it is the intent
of this went that central dispatch shall accommodate the individual needs of
all parties to this Agr+em nt to the extent standardization requirements of the
Illinois Commerce Commission permit.
10.Upon creation of this KenCOm Executive Board them is simultaneously created
an Operations Board hereafter refer to as apeja6ons Board. The purpose of
the Operations Board is to coordinate,Momitor No oversee the actual operation of
all communications ender the jurisdiction of the KenCom Executive Board
subject only to policy being eMbfidied by IfienCOra Exceud"Board.Mle
members of the dons Board sbatl be ermined from time to time by the
twits of local gone rtunent who am sipatorie s to this Asmu mt,or as Waved
by the Executive Board•The moons Board shall contain repprentatives fr+ n
PW S at 9
each unit of local govenunent. Such members shall be persons who work on a
day to day basis%%ith the usem of the E-9-i-1 system. Such membership of the
operations Board is allocated as follows:
Na;:a often.,oft nail Curve tneM N9MhK AMMben
Kendall County Sheriffs Office 1
United City of Yorkville 1
Village of Newark 1
City of Plano 1
Village ofOswcgv 1
Lisbon-Srward lire Protection District 1
Newark lire Protection District i
Little Rock-lox put Protection District t
Oswego lure Protection District 1
Bristol-Kendall lire Prvtet6411 District 1
Appointment as a comber or alter to the KenCom Operations hoard shall be amde
by the units of local gover matt being served by KenCont,and approved by the KenCom
Executive Board.
The statutory responsibility of the Emergent!'TclepYrarn Systems Board(bTSB)
shall,upon ratification of this latent by all participating units of local govet=►rnent,
be assumed by dw KenCm Executive Boated.Th+ereafler,the KMCom ExecLove Board
shell delegate to the operations Board the yesponsibility of the planting,design and
operation of the IA q.I_1 Win. It is the itu ration of this Agreement than the KenCom
Executive Bond shall continue to operate as the fiscal and policy oversight Board for the
E- -I-# rystem.
tie b or 9
As part of the ftscat responsibility of the KenCom Executive Board,a 9-1-1
surcharge budget shall be prepared and approved by the Board. To Kencom Operations
board shall review and authorize payment of bills as they bt=n:e due.on a monody
basis,as tong as they area part of the approved budget. At the quarterly meeting of the
KenCom Executive Board,a report will be presented by the Bow's appointed Treasurer,
listing all bills paid for their review and approval.
'The parties'hmto further expressly agft that the Director of Cava MutucatiOns
shall be Wected by the KenCom Executive Hoard acid that fnsc al and polio'jurisdiction
shall be executed by the KenCom Executive Board. It is further agreed that the:
employed 13iractar of Communications shad not be lm appointed memb�a of the Ker+Com
Executive Board.
11.Any unit Of 1001 governiT"t heteundm tixay beteaft choose to operate dispatch locally
providing all 1r-9-1-1 disFateh
shalt continue under the auspices avid open on of
KenCom.
12.That the parties hereto agree gear this Agreement sluitl be reviewed annually from the
date that this went is signed by all parties-
13.No carn�ons shall be paid to any member of the KtnCoin Executive Board for
official duties as a member of the KenCom Executive Board.
14.The KetMI County Emergmy pliom S Mee and Communications Board shall comply
with wd be subject to the€?pry►M Act and tic Fpm of lnifornn260n Acct. Tlse
Exectuive Boatd shall meet quarterly and shall comply with the statutes of tht State of
Illinois regarding meetings.
This agreement shall be such to all Vim'AV eMents and all prior Agrec�are
hereby nullified and repealed.
pale 7 of 9
IS.If any provision of this Agreement is held to be invalid,that provision shall be
stricken from this Agreement and the remain+ng pro%'sions shall continue in(till force
and effect to the fullest extent possible.
Adopted this day of
County of Kendall
By:
Attest;
Adopted this _day of '
Kendall Coutty Sheriffs MCC
By:
Attest'
Adopted this r _-.._day of
City of Piano
By:
Attest:
Adopted this deny of
United City of Yot"lle
By:
Attest: -
Adopted this �day of
Village ofhiews*
By:
Attest:
Adopted this day of
village of Oswego
By: ----
Attest:
Adopted this _ day of
Lisbon-Seward Fire Protection District
By:
Attest:
Adapted this . day of t
Newark AM Protraction District
By:
Attest:
Adopted this_.day of '
Little Rock Fax Fire Protection District
By:
Attest:
Adopted lbs day of
Bxistol•Kl Fire pion District
By.
Attest:
Adopted this_ day of
Oswego Fire Protection District
By:
Ate:
Pape o of 9
EXHIBIT ]
1.i uut the County of Kendall shall pay the sure of 1.6395 million dollars each year
to,wards the Coss of Ken Corn dispatching services.
2. That all Costs as provided herein(are described in the Bch with a ha1a o the
of that provided for in paragraph one(1 1 be divided in threethe average of the at
system allocasing the shared cast PV
rtiorly based p
CAD ticket count calls made by the jurisdiction Of the participatic$a& es'
e of the CAD ticket count rdz 1 be made based upon the July
3.That the three year avcrag based
1°to June 30*dates for each respective year and
the ensuing Year averaging ailo io qt y 1�,of
upon the average CAD ticket count calls made for the thme
each respective year beginning on July 1,2010-
4,That Cenci an the l't day of Miry 2011 the County of K.end'all as one of theirs flue
agencies will and a its amual contribution in the amount It 1�day of Mg
2411,each off`the
same marts a ell the agencies).Also ctserag
p ip g agencies,tnchomg sloe Kendall County Shy"s office,s6s11 pay its eve
e°` as defused in Exhibit 1b)fos tl a of operation in excus Of
t1t+e 1.b395 mt'11ic�n
"Prcrrema$ { a e CAD ticket COW calls as above dt�trnbed-Each of the
dollars based the three y verag to fill on iwlaY la or e4 y allocated over the
obligadons of the respective agencies my be paid
ensuing,Months oar to the next yearly maraud contribution,obligation.
Providing however that the vile of Oswego,the,City of Yorkville and the City of
Plano will pay no&iU9 the first year care on Dv0cWbe9 1,2011 and in the two(2)years
t December 1,2412 and Dems1aa 1,2013,shall pay�following stuns on
namely Seven Thousand($37,000.00)Dollars;Yorkville
luiay 1"of the applicable year:� 000.00)Donets•"lam the
Twenty Two Thousand($22,000.003:1'x°Sixes( as the other pardeipating agencies based
fmcgoing MvnielpaUties shall pay in the some manner
upon their calcrrtated share.
o regard to any budget defrcicMies for the two(
V� amount balm
December 1,2012 and Dererrtbet 1,2"013,the ETSB will pay
the budget up to the sum of(►w Hundred Fifty Thousand(S15t1,Ot10.00)Dollars per Yew-
5. on or before Plovembar l st of each yen'herea ,the Ken Carr►Executive�+
flue Ken Cam disp smvie bad for the next ftsW year� be
have adopted herein of*e t ofbudgdary
and shall notify each of ft 1066 p �fiscal Year beginning May 1"of the
divided a the p�cipatilig agendas for the
following Year.
'=--^vH1131T A
D eflntoon
-Cost" of KENCOM OPGmtion
AOWSIS
L� gdptlm
PlMO+tN>;.t. 84.50
01024M4101 ohmw 83 o
0102-M4105 AOWW t 13kOcW 134,522
002.08i02 NA +
735,WD
0102.038103 ow 103.71
010E-03"10ti ovar"o 44.8
0102-03"110 md"P"
01024"14 �•Trw �
Tait l Psmwow 1,171,578
ggemoW FAW EFKA' U*r%*to
WWWS .Im.ftrA#'Ift KOM"
COUOV IkW f +Us**W KOWO CaUM
lied cm dy►tM {0 tierda rtl*3
�
2
01023 p�rµemb�p� 788
01024 C<�� 2AB
g10243"m Tromv 5.7w
1 itwiattta"
0102-G 8
01024"10 ub Wn' 1.
01024*mr TOAPWW
0102 smvle PAN"
48,387
01824354"
0102 1 RWp t IM"
04024354100 �-*W aay
�r e�
Tats!Cams"d
COWAC 1'537
010243s4w OMM Sam 220
01024WMI P~ in
-0
0102 N
2AG1
1401
011k�
4
tl1
Tow
1.t339.�
powR Tate#
Percentages Cost OWSOM over S1.095 Mluticn
The following is the fomula for how Coat ova SUMS trillion dollars am to be
allows d 8 OW particigatinll agme es• If erne or more of the Aipcit s lilted is fret
of tlsis agf + their share of Cant shell bo portioMy alla►catrd n tttea
prrticipating alias.
Cosa over S 1.6395 million deltas shell be atta*ed
15%to Fire SmVice WAdc$
85Y.to Forke Savice SOM60S
Within the Fire Sc+r CC sgecwiM Cast alloee W'a a*Fitt SWjmSWrY4Wlb9
Pm
rated to tub Fire G8MCYbaW on that ABWMrs PO'cod of the toter Firs Savke CA'
ticket tort m"&for a 3 yrsar avaage
July 1.1 of emtt eve ym
beja&g on July 1,2410'
`[ho scene m *0 be toed for the patitx 5exviae�.
Co. Reviewed By: Agenda Item Number
J� 0'o Legal PS #1
M. _ 1836 Finance ❑
Engineer ❑ Tracking Number
City Administrator ❑
9 �`=0 Chief of Police PS 2011-29
<LE
Agenda Item Summary Memo
Title: Ordinance Prohibiting Sale/Possession of Synthetic Cannabis and Other Synthetic Drugs
Meeting and Date: City Council/October 11, 211
Synopsis: This ordinance would ban the sale and possession of synthetic cannabis and other
synthetic alternative drugs.
Council Action Previously Taken:
Date of Action: Action Taken:
Item Number:
Type of Vote Required:
Council Action Requested:
Submitted by: Rich Hart, Chief of Police Police Department
Name Department
Agenda Item Notes:
Ordinance No. 2011-
AN ORDINANCE OF THE UNITED CITY OF YORKVILLE,KENDALL COUNTY,
ILLINOIS, REGARDING THE PROHIBITION OF THE SALE, POSSESSION OR USE
OF SYNTHETIC CANNABIS AND OTHER SYNTHETIC ALTERNATIVE DRUGS
WHEREAS, the United City of Yorkville (the "City") is a duly organized and validly
existing non home-rule municipality created in accordance with the Constitution of the State of
Illinois of 1970 and the laws of the State; and,
WHEREAS, the City has encountered products being sold at commercial businesses
within its corporate boundaries containing compounds originally designed as synthetic
alternatives (i.e., synthetic cannabinoids, synthetic stimulants and/or synthetic
psychedelic/hallucinogens) to prohibited controlled substances such as tetrahydrocannibol
(THC), cathinone, methcathinone, MDMA and MDEA; and
WHEREAS, the City finds that products containing such synthetic alternatives may be
purchased for recreational use currently as an alternative to otherwise regulated controlled
substances banned at the Federal and State levels; and
WHEREAS, the City finds that products containing synthetic cannabinoids, synthetic
stimulants and synthetic psychedelic/hallucinogens are particularly attractive to children and
young adults due to their availability in small packages at neighborhood stores at minimal costs,
as well as due to the names being given to these substances which are intended to appeal to
children and young adults; and
WHEREAS, the Drug Enforcement Administration ("DEA") has determined that the
consumption of synthetic cannabinoids can have adverse health effects such as agitation, anxiety,
nausea, vomiting, tachycardia, elevated blood pressure, tremors, seizures, hallucinations,
paranoid behavior and non-responsiveness; and
WHEREAS, the DEA has determined that consumption of synthetic stimulants affect
alertness, and have been linked to severe psychotic episodes, increased heart rates, panic attacks,
and hallucinations; and
WHEREAS, the American Association of Poison Control Centers has reported 2,700
synthetic cannabinoid-related calls to poison control centers in 49 different states; and
WHEREAS, the City is also aware of fatal overdoses in other Illinois communities and
in other States, which are believed to have resulted from the users' consumption of synthetic
stimulants, cannabinoids or psychedelic/hallucinogens; and
WHEREAS, the City deems it necessary and desirable to prohibit the sale, delivery,
possession and use of products containing synthetic cannabinoids, synthetic stimulants and
synthetic psychedelic/hallucinogens in order to protect the public health, safety and welfare of
the citizens of the City.
NOW, THEREFORE, BE IT ORDAINED by the City Council of the United City of
Yorkville, Kendall County, Illinois, as follows:
Section One: That the recitals set forth in the preamble are incorporated herein by
reference the same as if they were set forth herein verbatim and they are adopted as the findings
of the City Council of the United City of Yorkville.
Section Two: That Title 5, Chapter 3 of the Yorkville City Code, as amended, be and is
hereby amended by adding Section 5-3-12 to read as follows:
"5-3-12: Synthetic Alternative Drugs.
A. Definitions.
For purposes of this section, the following definitions shall apply unless the context
clearly indicates or requires different meaning:
(1) A product containing a synthetic alternative drug means any product containing a
synthetic cannabinoid, stimulant or psychedelic/hallucinogen, as those terms are defined herein
such as, but not limited to, the examples of brand names or identifiers listed in subsections two,
three and four.
(2) Synthetic cannabinoid means any laboratory-created compound that functions similar
to the active ingredient in marijuana, tetrahydrocannabinol (THC), including, but not limited to,
any quantity of a natural or synthetic material, compound, mixture, preparation, substance and
their analog (including isomers, esters, ethers, salts, and salts of isomers) containing a
cannabinoid receptor agonist, such as:
• JWH-007 (1-pentyl-2-methyl-3-(1-naphthoyl)indole)
• JWH-015 ((2-Methyl-l-propyl-lH-indol-3-yl)-1-naphthalenylmethanone)
• JWH-018 (1-pentyl-3-(1-naphthoyl)indole)
• JWH-019 (1-hexyl-3-(naphthalen-l-oyl)indole)
• JWH-073 (naphthalen-1-yl-(1-butylindol-3-yl)methanone)
• JWH-081 (4-methoxynaphthalen-1-yl-(1-pentylindol-3-yl)methanone)
• JWH-098 (4-methoxynaphthalen-l-yl-(1-pentyl-2-methylindol-3-yl)methanone)
• JWH-122 (1-Pentyl-3-(4-methyl-l-naphthoyl)indole)
• JWH-164 (7-methoxynaphthalen-1-yl-(1-pentylindol-3-yl)methanone
• JWH-200 (1-(2-morpholin-4-ylethyl)indol-3-yl)-naphthalen-1-ylmethanone)
• JWH-203 (2-(2-chlorophenyl)-1-(1-pentylindol-3-yl)ethanone
• JWH-210 (4-ethylnaphthalen-1-yl-(1-pentylindol-3-yl)methanone
• JWH-250 (1-pentyl-3-(2-methoxyphenylacetyl)indole)
• JWH-251 (1-pentyl-3-(2-methylphenylacetyl)indole)
• JWH-398 (1-pentyl-3-(4-chloro-l-naphthoyl)indole)
2
• HU-210 ((6aR,lOaR)-9-(Hydroxymethyl)-6,6-dimethyl-3-(2-methyloctan-2-yl)-
6a,7,10,10a-tetrahydrobenzo [c]chromen-1-ol)
• HU-211 ((6aS,lOaS)-9-(Hydroxymethyl)-6,6-dimethyl-3-(2-methyloctan-2-yl)-
6a,7,10,10a-tetrahydrobenzo [c]chromen-1-ol)
• HU-308 ([(1R,2R,5R)-2-[2,6-dimethoxy-4-(2-methyloctan-2-yl)phenyl]-7,7-
dimethyl-4-bicyclo[3.1.1]hept-3-enyl] methanol)
• HU-331 ((3-hydroxy-2-[(1R,6R)-3-methyl-6-(1-methylethenyl)-2-cyclohexen-l-yl]-
5-pentyl-2,5-cyclohexadiene-l,4-dione)
• CP 55,940 (2-[(1R,2R,5R)-5-hydroxy-2-(3-hydroxypropyl) cyclohexyl]- 5-(2-
methyloctan-2-yl)phenol)
• CP 47,497 (2-[(IR,3S)-3-hydroxycyclohexyl]- 5- (2-methyloctan-2-yl)phenol) and its
homologues
• WIN 55,212-2 ((R)-(+)-[2,3-Dihydro-5-methyl-3-(4-morpholinylmethyl)pyrrolo
[1,2,3-de)-1,4-benzoxazin-6-yl]-1-nepthalenylmethanone)
• RCS-4 ((4-methoxyphenyl)(1-pentyl-lH-indol-3-yl)methanone)
• RCS-8 (1-(1-(2-cyclohexylethyl)-1H-indol-3-yl)-2-(2-methoxyphenyl)ethanone)
Street names for synthetic cannabinoids may include,but are not limited to, the following:
• K2 Ultra Incense
• K2 Thai Dream
• K2 Summit
• K2 Blonde
• K2 Solid Sex
• K2 Sky
• K2 Huckleberry
• K2 Citron
• K2 Pink
• K2 Pineapple
• K2 Standard
• K2 Ultra
• Spice
• Kronic Skunk Blend
• Wickedspice
• Formula 420
• Quick Fix Plus
• Cloud Nine Incense
• Smoke Buddy
• Triad Blue Label 1
• Purple Haze Max
• Flying Buddha Nirvana
• Flying Buddha Rubia
• Flying Buddha Royal
• Flying Buddha Zen
3
• Flying Buddha Rose
• Flying Buddha Aqua
• Flying Buddha Golden
• Black Mamba Strawberry
• Black Mamba Tangerine
• Black Mamba Vanilla
(3) Synthetic stimulant means any compound that mimics the effects of any federally
controlled Schedule I substance such as cathinone, methcathinone, MDMA and MDEA,
including, but not limited to, any quantity of a natural or synthetic material, compound, mixture,
preparation, substance and their analog (including salts, isomers, and salts of isomers) containing
substances which have a stimulant effect on the central nervous system, such as:
• 3-Fluoromethcathinone
• 4-Fluoromethcathinone(other name: flephedrone)
• 3,4-Methylenedioxymethcathinone (other name: methylone, MDMC)
• 3,4-Methylenedioxypyrovalerone (other name: MDPV)
• 4-Methylmethcathinon (other names: mephedrone, 4-MMC)
• 4-Methoxymethcathinone (other names: methedrone, bk-PMMA, PMMC)
• 4-Ethylmethcathinone (other name: 4-EMC)
• Ethcathinone
• Beta-keto-N-methylbenzodioxyolylpropylamine (other names: butylone, bk-
MBDB)
• Napthylpyrovalerone (other names: naphyrone,NRG-1)
• N,N-dimethylcathinone (other name: metamfepramone)
• Alpha-pyrrolidinopropiophenone (other name: alpha-PPP)
• 4-methoxy-alpha-pyrrolidinopropiophenone(other name: MOPPP)
• 3,4-methylenedioxy-alpha-pyrrolidinopropiophenone (other name: MDPPP)
• Alpha-pyrrolidinovalerophenone (other name: alpha-PVP)
• 6,7-kihydro-5H-indeno(5,6-d)-1,3-dioxal-6-amine) (other name: MDAI)
• Any compound that is structurally derived from 2-amino-l-phenyl-l-propanone
by modification or substitution in any of the following ways:
• in the phenyl ring to any extent with alkyl, alkoxy, alkylenedioxy, haloalkyl,
or halide substituents, whether or not further substituted in the phenyl ring by
one or more other univalent substituents;
• at the 3-position with an alkyl substituent;
• at the nitrogen atom with alkyl, dialkyl,benzyl, or methoxybenzyl groups;
• or by inclusion of the nitrogen atom in a cyclic structure.
Street names for synthetic stimulants may include, but are not limited to, the following:
• Bliss
• Blue Silk
• Cloud Nine
4
• Drone
• Energy-1
• Ivory Wave
• Lunar Wave
• Meow Meow
• Ocean Burst
• Pure Ivory
• Purple Wave
• Red Dove
• Snow Leopard
• Stardust
• Vanilla Sky
• White Dove
• White Knight
• White Lightening
(4) Synthetic psychedelic/hallucinogen means any compound that mimics the
effectsof any federally controlled Schedule I substance, including but not limited to, any quantity
of a natural or synthetic material, compound, mixture, preparation, substance and their analog
(including salts, isomers, esters, ethers and salts of isomers) containing substances which have a
psychedelic/hallucinogenic effect on the central nervous system and/or brain, such as:
• 2-(2,5-Dimethoxy-4-ethylphenyl)ethanamine (2C-E);
• 2-(2,5-dimethoxy-4-methylphenyl)ethanamine (2C-D);
• 2-(4-Chloro-2,5-dimethoxyphenyl)ethanamine (2C-C);
• 2-(4-Iodo-2,5-dimethoxyphenyl)ethanamine (2C-I);
• 2-(4-(Ethylthio)-2,5-dimethoxyphenyl)ethanamine (2C-T-2);
• 2-(4-(Isopropylthio)-2,5-dimethoxyphenyl)ethanamine (2C-T-4);
• 2-(2,5-Dimethoxyphenyl)ethanamine (2C-H);
• 2-(2,5-Dimethoxy-4-nitro-phenyl)ethanamine(2C-N);
• 2-(2,5-Dimethoxy-4-(n)-propylphenyl)ethanamine (2C-P).
Street names for synthetic psychedelic/hallucinogens may include, but are not limited to, the
following:
• Maria Pastoria
• Sally-D
• Salvia
B. Sale or Delivery. It shall be unlawful for any person to sell, offer for sale or deliver any
product containing a synthetic cannabinoid, stimulant or psychedelic/hallucinogen.
C. Possession. It shall be unlawful for any person to knowingly possess a product containing a
synthetic cannabinoid, stimulant or psychedelic/hallucinogen.
5
D. Use. It shall be unlawful for any person to be under the influence of a synthetic cannabinoid,
stimulant or psychedelic/hallucinogen.
E. Penalties. The first time within a 12 month period any person is found to be in violation of
this Section shall receive a written notice of violation and a minimum fine of five hundred
dollars ($500). Subsequent violations within a 12 month period shall be punished by a minimum
fine of seven hundred fifty dollars ($750) and the revocation of a tobacco and/or liquor license, if
any, for a minimum of one (1) business day. Each violation of this section, or everyday a
violation continues to exist, shall constitute a new and separate violation.
Section Three: That this Ordinance shall be in full force and effect upon its passage,
approval, and publication as provided by law.
Section Four: That all ordinances or parts of ordinances thereof in conflict herewith are
hereby repealed to the extent of any such conflict.
Section Five: That any Section or provision of this ordinance that is construed to be
invalid or void shall not affect the remaining sections or provisions which shall remain in full
force and effect thereafter.
Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this
day of , A.D. 2011.
CITY CLERK
ROSE ANN SPEARS DIANE TEELING
GEORGE GILSON JR. JACKIE MILSCHEWSKI
CARLO COLOSIMO MARTY MUNNS
CHRIS FUNKHOUSER LARRY KOT
Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this
day of 2011.
MAYOR
6
�<0 D CO. Reviewed By: Agenda Item Number
O
Legal ❑ ADM#1
Finance
EST.;�, ,,_ iris Engineer El Tracking Number
e try City Administrator
O� Consultant ❑ CC 2011-104
�o ,Y
Agenda Item Summary Memo
Title: Bond Refinancing Ordinance
Meeting and Date: City Council 10/11/11
Synopsis: See attached memo.
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:
C/.
Memorandum
f `§ To: Mayor& City Council
EST. 1836 From: Rob Fredrickson, Finance Director
O< ' f.7 Date: September 7, 2011
� 5� eqq Subject: Bond Issuance Ordinance
Ner.m COnty @,eII
<CE �>'�•
Tonight you are being asked to approve an ordinance authorizing the issuance of the 2011
General Obligation Refunding Bonds, which is the final step of the bond issuance process. The
proceeds from this bond, in the amount of$11,140,000, will be used to refund the 2005D (Rob
Roy) and 2008 Refunding Bonds. The bonds will mature on December 30, 2025 and have a
stated interest rate of 4.28%.
Regarding the City's recent debt downgrade by Standard & Poor's, the only real impact
associated with the downgrade is the requirement for bond insurance, which will add
approximately$145,000 to the issuance cost. However, it is the recommendation of staff that the
City proceed with the bond refunding, as interest rates remain historically low. In addition, the
refunding will allow the City to ease cash flow constraints allowing for the systematic reduction
of debt service being included on the property tax rolls.
MINUTES of a regular public meeting of the City Council of the
United City of Yorkville, Kendall County, Illinois, held in the City
Council Chambers of the City Building, located at 800 Game Farm
Road, in said City at 7:00 o'clock P.M., on the 11th day of
October, 2011.
The Mayor called the meeting to order and directed the City Clerk to call the roll. Upon
roll call, the following answered present: Gary J. Golinski, the Mayor, and the following
Aldermen at said location answered present:
The following were absent:
The Mayor announced that in order to finance the necessary improvements to the
waterworks and sewerage system of the City, it would be necessary for the City to issue alternate
bonds and that the City Council would consider the adoption of an ordinance authorizing the
issuance of such bonds.
The Mayor announced that the City Council would next consider the adoption of an
ordinance entitled:
AN ORDINANCE authorizing and providing for the issue of
$11,140,000 General Obligation Refunding Bonds (Alternate
Revenue Source), Series 2011, of the United City of Yorkville,
Kendall County, Illinois, for the purpose of refunding the City's
General Obligation Bonds (Alternate Revenue Source), Series
2005D and General Obligation Refunding Bonds (Alternate
Revenue Source), Series 2008, prescribing all the details of said
bonds, and providing for the collection and segregation of revenues
sufficient to pay such bonds.
CH12_2665111.5
Alderman moved that the ordinance as presented and read by
title by the Clerk be adopted. Alderman seconded the motion.
A City Council discussion of the matter followed. gave
a public recital of the nature of the matter, which included statements (1) that the ordinance
provides for the issuance of alternate bonds for the purpose of paying the costs of refunding all
of the City's General Obligation Bonds (Alternate Revenue Source), Series 2005D and General
Obligation Refunding Bonds (Alternate Revenue Source), Series 2008, (2) that the bonds are
issuable without referendum pursuant to the Local Government Debt Reform Act, as amended,
(3) that the ordinance provides for the bonds to be paid by certain sales taxes and other available
revenues, but there is also a back-up levy of property taxes to pay the bonds, and (4) that the
ordinance provides many details for the bonds, including tax-exempt status covenants, provision
for terms and form of the bonds, and appropriations.
After the full and complete discussion thereof, the Mayor directed that the roll be called
for a vote upon the motion to adopt the ordinance as read by title.
Upon the roll being called, the following Aldermen voted
AYE:
NAY:
ABSENT:
ABSTAIN:
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CH12_2665111.5
Whereupon the Mayor declared the motion carried and the ordinance adopted, and
henceforth did sign the same in open meeting and did direct the City Clerk to record the same in
full in the records of the City Council of the City.
Other business not pertinent to the adoption of said ordinance was duly transacted at said
meeting.
Upon motion duly made and seconded, the meeting was adjourned.
City Clerk
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CH12_2665111.5
ORDINANCE NUMBER 2011-
AN ORDINANCE authorizing and providing for the issue of
$11,140,000 General Obligation Refunding Bonds (Alternate
Revenue Source), Series 2011, of the United City of Yorkville,
Kendall County, Illinois, for the purpose of refunding the City's
General Obligation Bonds (Alternate Revenue Source), Series
2005D and General Obligation Refunding Bonds (Alternate
Revenue Source), Series 2008, prescribing all the details of said
bonds, and providing for the collection and segregation of revenues
sufficient to pay such bonds.
Adopted by the City Council of said City
on the 11 th day of October, 2011.
CH12_2665111.5
TABLE OF CONTENTS
SECTION HEADING PAGE
Preambles........................................................................................................................................ 1
Section1. Definitions................................................................................................... 5
Section 2. Incorporation of Preambles......................................................................... 8
Section 3. Determination to Issue Bonds..................................................................... 8
Section 4. Determination of Useful Life...................................................................... 8
Section5. Bond Details................................................................................................ 8
Section 6. Registration of Bonds; Persons Treated as Owners.................................. 10
Section7. Redemption............................................................................................... 12
Section 8. Redemption Procedure.............................................................................. 13
Section9. Form of Bond............................................................................................ 16
Section 10. Treatment of Bonds as Debt. .................................................................... 30
Section 11. Creation of Sales Tax Revenue Fund........................................................ 30
Section12. Flow of Funds. ..........................................................................................30
Section 13. Account Excesses......................................................................................32
Section14. Sale of Bonds............................................................................................ 32
Section 15. Pledged Taxes; Tax Levy.......................................................................... 33
Section 16. Filing with County Clerk. ......................................................................... 34
Section 17. Abatement of Pledged Taxes. ................................................................... 34
Section 18. Pledged Revenues; General Covenants. ...................................................35
Section 19. Additional Bonds and Subordinate Bonds................................................37
Section 20. Bonds No Longer Outstanding. ................................................................ 38
Section 21. Provisions a Contract................................................................................ 38
Section 22. Use of Proceeds......................................................................................... 38
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CH12_2665111.5
Section 23. Call of the Refunded Bonds...................................................................... 39
Section 24. No Continuing Disclosure Undertaking....................................................39
Section 25. General Tax Covenants.............................................................................40
Section 26. Registered Form........................................................................................40
Section 27. Pertaining to the Bond Registrar...............................................................41
Section 28. Defeasance. ...............................................................................................42
Section 29. Municipal Bond Insurance........................................................................43
Section 30. Superseder and Effective Date..................................................................43
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CH12_2665111.5
ORDINANCE No. 2011-
AN ORDINANCE authorizing and providing for the issue of
$11,140,000 General Obligation Refunding Bonds (Alternate
Revenue Source), Series 2011, of the United City of Yorkville,
Kendall County, Illinois, for the purpose of refunding the City's
General Obligation Bonds (Alternate Revenue Source), Series
2005D and General Obligation Refunding Bonds (Alternate
Revenue Source), Series 2008, prescribing all the details of said
bonds, and providing for the collection and segregation of revenues
sufficient to pay such bonds.
WHEREAS, the United City of Yorkville, Kendall County, Illinois (the "City"), is a duly
organized and existing municipality created under the provisions of the laws of the State of
Illinois, is now operating under the provisions of the Illinois Municipal Code, as supplemented
and amended (the "Municipal Code"), and has owned and operated a combined waterworks and
sewerage system (the "System") in accordance with the provisions of Division 139 of Article 11
of the Municipal Code; and
WHEREAS, the City Council of the City(the"Corporate Authorities")has determined that
it is advisable, necessary and in the best interests of City to refund the outstanding principal
amount of the City's General Obligation Bonds (Alternate Revenue Source), Series 2005D and
the City's General Obligation Refunding Bonds (Alternate Revenue Source), Series 2008
(collectively, the "Refunded Bonds" or the "Prior Bonds") the proceeds of which Bonds were
used to finance improvements to the System; and
WHEREAS, the Refunded Bonds are presently outstanding and unpaid and are binding and
subsisting legal obligations of the City; and
WHEREAS, the cost of refunding the Refunded Bonds (the "Refunding") including legal,
financial, bond discount, placement fee, printing and publication costs and other expenses is an
CH12_2665111.5
amount not to exceed $12,000,000 and there are insufficient funds on hand and lawfully
available to pay all of such costs; and
WHEREAS, pursuant to and in accordance with the provisions of the Municipal Code, the
City is authorized to issue (without either a front-door and back-door referendum) its waterworks
and sewerage revenue bonds for the purpose of providing funds to pay the costs of the Refunding
(the "Revenue Bonds"); and
WHEREAS, as provided in Section 15 of the Local Government Debt Reform Act of the
State of Illinois, as supplemented and amended (the "Act"), whenever revenue bonds have been
authorized to be issued pursuant to the Municipal Code, the City may issue its general obligation
bonds in lieu of such revenue bonds as authorized, and such general obligation bonds may be
referred to as "alternate bonds"; and
WHEREAS, for the purpose of providing funds to pay the costs of the Refunding and in
accordance with the provisions of the Act, the Corporate Authorities, on the 9th day of August,
2011, adopted Ordinance No. 2011-43 (the "Authorizing Ordinance"), authorizing the issuance
of General Obligation Refunding Bonds (Alternate Revenue Source), as provided in the Act, in
an amount not to exceed $12,000,000 (the"Alternate Bonds"); and
WHEREAS, on the 11th day of August, 2011, the Authorizing Ordinance, together with a
separate notice in statutory form, was published in the Kendall County Record, the same being a
newspaper of general circulation in the City, and an affidavit evidencing the publication of the
Authorizing Ordinance and said notice have heretofore been presented to the Corporate
Authorities and made a part of the permanent records of the City; and
WHEREAS, more than thirty (30) days have expired since the date of publication of the
Authorizing Ordinance and said notice, and no petitions with the requisite number of valid
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signatures thereon have been filed with the City Clerk requesting that the question of the
issuance of the Alternate Bonds be submitted to referendum; and
WHEREAS, the Refunding constitutes a lawful corporate purpose within the meaning of
the Act; and
WHEREAS, the Corporate Authorities are now authorized to issue the Alternate Bonds in
an aggregate principal amount of$11,140,000, in accordance with the provisions of the Act, and
the Corporate Authorities hereby determine that it is necessary and desirable that there be issued
at this time $11,140,000 of the Alternate Bonds so authorized; and
WHEREAS, the Alternate Bonds to be issued will be payable from the Pledged Revenues
and the Pledged Taxes,both as hereinafter defined; and
WHEREAS, pursuant to the Act, the Corporate Authorities must determine that the
Revenues (as hereinafter defined) will be sufficient to provide or pay in each year to final
maturity of the Alternate Bonds all of the following: (1) costs of operation and maintenance of
the utility or enterprise, but not including depreciation, (2) debt service on all outstanding
revenue bonds payable from the Revenues, (3) all amounts required to meet any fund or account
requirements with respect to such outstanding revenue bonds, (4) other contractual or tort
liability obligations, if any, payable from such Revenues and (5) in each year an amount not less
than 1.25 times debt service of the Alternate Bonds proposed to be issued, and all outstanding
alternate bonds payable from such Revenues previously issued and outstanding; and
WHEREAS, the City has not previously pledged the Revenues to the payment of any bonds
or other indebtedness of the City; and
WHEREAS, such determination of the sufficiency of the Revenues are supported by the
report dated the date hereof(the "Report") of Speer Financial, Inc., Chicago, Illinois ("Speer"),
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CH12_2665111.5
which Report has been presented to and accepted by the Corporate Authorities and is now on file
with the City Clerk; and
WHEREAS, pursuant to and in accordance with the provisions of the Bond Issue
Notification Act of the State of Illinois, the Mayor of the City (the "Mayor"), called a public
hearing (the "Hearing") for the 23rd day of August, 2011, concerning the intent of the Corporate
Authorities to sell not to exceed $12,000,000 General Obligation Refunding Bonds (Alternate
Revenue Source); and
WHEREAS, notice of the Hearing was given (i) by publication at least once not less than
seven (7) nor more than thirty (30) days before the date of the Hearing in the Kendall County
Record, the same being a newspaper of general circulation in the City, and (ii)by posting at least
48 hours before the Hearing a copy of said notice at the principal office of the Corporate
Authorities; and
WHEREAS, the Hearing was held on the 23rd day of August, 2011, and at the Hearing, the
Corporate Authorities explained the reasons for the proposed bond issue and permitted persons
desiring to be heard an opportunity to present written or oral testimony within reasonable time
limits; and
WHEREAS, the Hearing was finally adjourned on the 23rd day of August, 2011, and not
less than seven (7) days have passed since the final adjournment of the Hearing; and
WHEREAS, the Property Tax Extension Limitation Law of the State of Illinois, as
amended by Public Act 89-385 (the "Tax Limitation Law"), imposes certain limitations on the
"aggregate extension" of certain property taxes levied by the City,but provides that the definition
of"aggregate extension" contained in Section 18-185 of the Tax Limitation Law does not include
"extensions . . . payments of principal and interest on bonds issued under Section 15 of the Local
Government Debt Reform Act;" and
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CH12_2665111.5
WHEREAS, the County Clerk of Kendall County, Illinois (the "County Clerk"), is
therefore authorized to extend and collect said direct annual ad valorem tax so levied for the
payment of the Alternate Bonds for the Project without limitation as to rate or amount;
Now, THEREFORE, BE IT ORDAINED by the City Council of the United City of Yorkville,
Kendall County, Illinois, as follows:
Section 1. Definitions. The following words and terms used in this Ordinance shall
have the following meanings unless the context or use clearly indicates another or different
meaning is intended:
"Act" means the Local Government Debt Reform Act of the State of Illinois, as
supplemented and amended.
"Additional Bonds" means any alternate bonds issued in the future in accordance with
the provisions of the Act on a parity with and sharing ratably and equally in the Pledged
Revenues with the Bonds.
"Alternate Bond and Interest Account (2011)" means the Alternate Bond and Interest
Account (2011) established hereunder and further described by Section 12 of this Ordinance.
"Authorized Officer" means any of the Mayor, Treasurer, Finance Director and City
Clerk of the City.
"Bond" or "Bonds" means one or more, as applicable, of the General Obligation
Refunding Bonds (Alternate Revenue Source), Series 2011, authorized to be issued by this
Ordinance.
"Bond Fund" means the Alternate Bond Fund (2011) established hereunder and further
described by Section 16 of this Ordinance.
"Bond Register" means the books of the City kept by the Bond Registrar to evidence the
registration and transfer of the Bonds.
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"Bond Registrar"means The Bank of New York Mellon Trust Company, N.A., Chicago,
Illinois, or any successor thereto or designated hereunder, in its capacity as bond registrar
hereunder.
"City"means the United City of Yorkville, Kendall County, Illinois.
"City Clerk"means the City Clerk of the City.
"Code"means the Internal Revenue Code of 1986, as amended.
"Corporate Authorities"means the City Council of the City.
"Expense Fund" means the fund established hereunder and further described by
Section 22 of this Ordinance.
"Fiscal Year" means a twelve-month period beginning May 1 of the calendar year and
ending on the next succeeding April 30.
"Mayor"means the Mayor of the City.
"Municipal Code"means the Illinois Municipal Code, as supplemented and amended.
"Ordinance" means this ordinance as originally adopted and as the same may from time
to time be amended or supplemented.
"Outstanding Bonds" means the Bonds and any Additional Bonds which are outstanding
and unpaid;provided, however, such term shall not include Bonds or Additional Bonds (i) which
have matured and for which moneys are on deposit with proper paying agents, or are otherwise
properly available, sufficient to pay all principal and interest thereof, or (ii) the provision for
payment of which has been made by the City by the deposit in an irrevocable trust or escrow of
funds or direct, full faith and credit obligations of the United States of America or obligations
guaranteed by the United States of America, the principal and interest of which will be sufficient
to pay at maturity or as called for redemption all the principal of and interest and applicable
premium on such Bonds or Additional Bonds.
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CH12_2665111.5
"Paying Agent" means The Bank of New York Mellon Trust Company, N.A., Chicago,
Illinois, or any successor thereto or designated hereunder, in its capacity as paying agent
hereunder.
"Pledged Moneys"means, collectively, Pledged Revenues and Pledged Taxes as both are
defined herein.
"Pledged Revenues" means (i) those Revenues on deposit in the Alternate Bond and
Interest Account (2011) of the Revenue Fund, and (ii) such other funds of the City as may be
necessary and on hand from time to time and lawfully available for such purpose.
"Pledged Taxes" means the ad valorem taxes levied against all of the taxable property in
the City without limitation as to rate or amount, pledged hereunder by the City as security for the
Bonds.
"Prior Bonds"has the meaning set forth in the preambles.
"Prior Ordinances"means the 2005D Ordinance and the 2008 Ordinance.
"Refunding"has the meaning set forth in the preambles.
"Revenue Fund" means the Sales Tax Revenue Fund created and established pursuant to
Section 11 of this Ordinance.
"Revenues" means distributions of sales taxes imposed by the City and collected by the
State of Illinois pursuant to Sections 8-11-1.3 and 8-11-1.4 of the Illinois Municipal Code
consisting of the Non-Home Rule Municipal Retailers Occupation Tax and Non-Home Rule
Municipal Service Occupation Tax.
"Surplus Account" means the Surplus Account created and established pursuant to
Section 12 of this Ordinance.
"System"has the meaning set forth in the preambles.
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CH12_2665111.5
"Tax Agreement" means the Tax Certificate and Agreement of the City dated the date of
issuance of the Bonds.
"Treasurer"means the Treasurer of the City.
"2005D Ordinance" means Ordinance Number 2005-88 adopted by the Corporate
Authorities of the City on October 25, 2005 and the Bond Order executed pursuant thereto.
"2008 Ordinance"means the Ordinance adopted by the Corporate Authorities of the City
on December 22, 2008 authorizing the issuance of the City's General Obligation Refunding
Bonds (Alternate Revenue Source), Series 2008.
Section 2. Incorporation of Preambles. The Corporate Authorities hereby find that
all of the recitals contained in the preambles to this Ordinance are full, true and correct and do
incorporate them into this Ordinance by this reference. The Report is hereby accepted and
approved by the Corporate Authorities, and it is hereby found and determined that Speer is a
feasibility analyst having a national reputation for expertise in such matters as the Report.
Section 3. Determination to Issue Bonds. It is necessary and in the best interests of
the City to undertake the Refunding for the public health, safety and welfare, in accordance with
the estimate of costs, as described, and in accordance with the provisions of the Municipal Code
and the Act.
Section 4. Determination of Useful Life. The Corporate Authorities do hereby
determine the period of usefulness of the System to be not less than 25 years from the date
hereof.
Section 5. Bond Details. For the purpose of paying the cost of the Refunding, there
shall be issued and sold the Bonds in the aggregate principal amount of$11,140,000. The Bonds
shall each be designated "General Obligation Refunding Bond (Alternate Revenue Source),
Series 2011", shall be dated the date of issuance thereof, and shall also bear the date of
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CH 12_2665111.5
authentication, shall be in fully registered form, shall be in minimum denominations of$100,000
each or authorized integral multiples of$5,000 in excess thereof. The Bonds shall be issued as a
term Bond, shall be numbered R-1, and shall become due and payable on December 30, 2025 in
the principal amount of$11,140,000 and bearing interest at the rate or 4.280%per annum.
The Bonds shall bear interest from their date or from the most recent interest payment
date to which interest has been paid or duly provided for, until the principal amount of the Bonds
is paid, such interest (computed upon the basis of a 360-day year of twelve 30-day months)being
payable on the June 30 and December 30 of each year, commencing on December 30, 2011.
Principal (and premium, if any) upon redemption and interest on each Bond shall be paid by
check or draft of the Paying Agent, in lawful money of the United States of America, to the
person in whose name such Bond is registered (the "Registered Owner") at the close of business
on the 15th day of the month of the interest payment date or 15 days preceding any redemption
date of Bonds on other than the 30th day of the month (the "Record Date"); provided that
payment of interest on any Bond shall be made to the Registered Owner of$1,000,000 or more
in aggregate principal amount of Bonds as of the close of business of the Paying Agent on the
Record Date by wire transfer to such Registered Owner on such interest payment date upon
written notice from such Registered Owner containing the wire transfer address within the
United States of America to which the Registered Owner wishes to have such wire directed
which notice is received not later than the Business Day preceding such Record Date. The
principal of the Bonds payable at maturity shall be payable in lawful money of the United States
of America upon presentation thereof at the principal corporate trust office of the Paying Agent
in Chicago, Illinois, or at a successor Paying Agent address.
The Bonds shall be signed by the manual or facsimile signature of the Mayor, and shall
be attested by the manual or facsimile signature of the City Clerk, and the corporate seal of the
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CH12_2665111.5
City shall be affixed thereto or printed thereon, and in case any officer whose signature shall
appear on any Bond shall cease to be such officer before the delivery of such Bond, such
signature shall nevertheless be valid and sufficient for all purposes, the same as if such officer
had remained in office until delivery.
All Bonds shall have thereon a certificate of authentication substantially in the form
hereinafter set forth duly executed by the Bond Registrar as authenticating agent of the City for
this issue and showing the date of authentication. No Bond shall be valid or obligatory for any
purpose or be entitled to any security or benefit under this Ordinance unless and until such
certificate of authentication shall have been duly executed by the Bond Registrar by manual
signature, and such certificate of authentication upon any such Bond shall be conclusive
evidence that such Bond has been authenticated and delivered under this Ordinance. The
certificate of authentication on any Bond shall be deemed to have been executed by the Bond
Registrar if signed by an authorized officer of the Bond Registrar, but it shall not be necessary
that the same officer sign the certificate of authentication on all of the Bonds issued hereunder.
Section 6. Registration of Bonds; Persons Treated as Owners. The City shall cause
books for the registration and for the transfer of the Bonds as provided in this Ordinance to be
kept at the principal corporate trust office of the Bond Registrar, which is hereby constituted and
appointed the registrar of the City for this issue. The City is authorized to prepare, and the Bond
Registrar shall keep custody of, multiple Bond blanks executed by the City for use in the transfer
and exchange of Bonds.
Each Bond shall be transferable or exchangeable in accordance with its terms, only upon
the books of the City kept for that purpose at the principal office of the Bond Registrar by the
registered owner in person, or by its attorney duly authorized in writing, upon surrender of such
Bond together with a written instrument of transfer or exchange satisfactory to the Bond
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CH12_2665111.5
Registrar duly executed by the registered owner, or its attorney duly authorized in writing;
provided however that unless waived in writing by the City, no Bond shall be transferred upon
the books required to be kept by the Registrar, to any person prior to receipt by the Registrar and
the City of an investor letter in the form and substance satisfactory to the City duly executed and
delivered by the transferee of such Bond.
Upon surrender for transfer of any Bond at the principal corporate trust office of the
Bond Registrar upon satisfaction of the conditions set forth above, duly endorsed by, or
accompanied by a written instrument or instruments of transfer in form satisfactory to the Bond
Registrar and duly executed by the registered owner or his attorney duly authorized in writing,
the City shall execute and the Bond Registrar shall authenticate, date and deliver in the name of
the transferee or transferees a new fully registered Bond or Bonds of the same maturity of
authorized denominations, for a like aggregate principal amount. Any fully registered Bond or
Bonds may be exchanged at said office of the Bond Registrar for a like aggregate principal
amount of Bond or Bonds of the same maturity of other authorized denominations. The
execution by the City of any fully registered Bond shall constitute full and due authorization of
such Bond and the Bond Registrar shall thereby be authorized to authenticate, date and deliver
such Bond; provided, however, the principal amount of outstanding Bonds of each maturity
authenticated by the Bond Registrar shall not exceed the authorized principal amount of Bonds
for such maturity less previous retirements.
The Bond Registrar shall not be required to transfer or exchange any Bond during the
period from the close of business on the 15th day of the calendar month of an interest payment
date on the Bonds or during the period of 15 days preceding the giving of notice of redemption
of Bonds or to transfer or exchange any Bond all or a portion of which has been called for
redemption.
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The person in whose name any Bond shall be registered shall be deemed and regarded as
the absolute owner thereof for all purposes, and payment of the principal of or interest on any
Bond shall be made only to or upon the order of the registered owner thereof or his legal
representative. All such payments shall be valid and effectual to satisfy and discharge the
liability upon such Bond to the extent of the sum or sums so paid.
No service charge shall be made for any transfer or exchange of Bonds, but the City or
the Bond Registrar may require payment of a sum sufficient to cover any tax or other
governmental charge that may be imposed in connection with any transfer or exchange of Bonds,
except in the case of the issuance of a Bond or Bonds for the unredeemed portion of a Bond
surrendered for redemption.
Section 7. Redemption.
(a) Optional Redemption. The Bonds shall be subject to redemption prior to maturity
at the option of the City, in whole or in part, and if in part in minimum denominations of$5,000
and increments of $5,000 in excess thereof, on any date on or after December 30, 2020 at a
redemption price (expressed as a percentage of the principal amount of the Bonds to be
redeemed) as set forth below, plus accrued and unpaid interest to the date of redemption as
follows:
REDEMPTION DATES REDEMPTION PRICES
December 30, 2020 through December 29, 2021 101%
December 30, 2021 and thereafter 100%
After any such redemption the bonds shall remain in a minimum denomination of not less
than $100,000.
Any optional redemption of the Bonds in part shall be applied to reduce the amount of
Bonds required to be redeemed by mandatory sinking fund redemption as described below in
such order as the City may determine.
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(b) Mandatory Sinking Fund Redemption. The Bonds shall be subject to mandatory
sinking fund redemption and payment at maturity, in accordance with the provisions set forth
below, at a redemption price of 100% of the principal amount to be redeemed plus accrued
interest, without premium on December 30 of the years and in the amounts set forth below:
YEAR PRINCIPAL AMOUNT
2013 $ 660,000
2014 685,000
2015 715,000
2016 745,000
2017 780,000
2018 810,000
2019 845,000
2020 885,000
2021 920,000
2022 960,000
2023 1,000,000
2024 1,045,000
2025 1,090,000
The principal amounts of Bonds to be mandatorily redeemed, if any, in each year may be
reduced through the earlier optional redemption thereof, with any partial optional redemptions of
such Bonds credited against future mandatory redemption requirements in such order of the
mandatory redemption dates as the City may determine. In addition, on or prior to the 60th day
preceding any mandatory redemption date, the Bond Registrar may, and if directed by the
Corporate Authorities shall, purchase Bonds required to be retired on such mandatory
redemption date. Any such Bonds so purchased shall be cancelled and the principal amount
thereof shall be credited against the mandatory redemption required on such next mandatory
redemption date.
Section 8. Redemption Procedure. The City shall, at least 45 days prior to the
redemption date (unless a shorter time period shall be satisfactory to the Bond Registrar), notify
the Bond Registrar of such redemption date and of the maturities and principal amounts of Bonds
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to be redeemed. For purposes of any redemption of less than all of the Bonds of a single
maturity, the particular Bonds or portions of Bonds to be redeemed shall be selected by lot not
more than 60 days prior to the redemption date by the Bond Registrar for the Bonds of such
maturity by such method of lottery as the Bond Registrar shall deem fair and appropriate.
The Bond Registrar shall promptly notify the City in writing of the Bonds or portions of
Bonds selected for redemption and, in the case of any Bond selected for partial redemption, the
principal amount thereof to be redeemed.
Unless waived by the registered owner of Bonds to be redeemed, official notice of any
such redemption shall be given by the Bond Registrar on behalf of the City by mailing the
redemption notice by first class mail not less than 30 days and not more than 60 days prior to the
date fixed for redemption to each registered owner of the Bond or Bonds to be redeemed at the
address shown on the Bond Register or at such other address as is furnished in writing by such
registered owner to the Bond Registrar. Unless moneys sufficient to pay the redemption price of
the Bonds to be redeemed are received by the Bond Registrar prior to the giving of such notice of
redemption, such notice may, at the option of the City, state that said redemption will be
conditional upon the receipt of such moneys by the Bond Registrar on or prior to the date fixed
for redemption. If such moneys are not received, such notice will be of no force and effect, the
City will not redeem such Bonds, and the Bond Registrar will give notice, in the same manner in
which the notice of redemption has been given, that such moneys were not so received and that
such Bonds will not be redeemed. Otherwise, prior to any redemption date, the City will deposit
with the Bond Registrar an amount of money sufficient to pay the redemption price of all the
Bonds or portions of Bonds which are to be redeemed on the date.
All official notices of redemption shall include the full name of the Bonds and at least the
information as follows:
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(a) the redemption date;
(b) the redemption price;
(c) if less than all of the outstanding Bonds of a particular maturity are to be
redeemed, the identification (and, in the case of partial redemption of Bonds within such
maturity, the respective principal amounts) of the Bonds to be redeemed; and
(d) a statement that on the redemption date the redemption price will become
due and payable upon each such Bond or portion thereof called for redemption and that
interest thereon shall cease to accrue from and after said date.
On or prior to any redemption date, the City shall deposit with the Paying Agent an
amount of money sufficient to pay the redemption price of all the Bonds or portions of Bonds
which are to be redeemed on that date.
Subject to the provisions for a conditional notice of redemption described above, official
notice of redemption having been given as aforesaid, the Bonds or portions of Bonds so to be
redeemed shall, on the redemption date, become due and payable at the redemption price therein
specified, and from and after such date (unless the City shall default in the payment of the
redemption price), such Bonds or portions of Bonds shall cease to bear interest. Neither the
failure to mail such redemption notice, nor any defect in any notice so mailed, to any particular
registered owner of a Bond, shall affect the sufficiency of such notice with respect to other
registered owners. Notice having been properly given, failure of a registered owner of a Bond to
receive such notice shall not be deemed to invalidate, limit or delay the effect of the notice or
redemption action described in the notice. Such notice may be waived in writing by a registered
owner of a Bond entitled to receive such notice, either before or after the event, and such waiver
shall be the equivalent of such notice. Waivers of notice by registered owners shall be filed with
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the Bond Registrar,but such filing shall not be a condition precedent to the validity of any action
taken in reliance upon such waiver.
Bonds to be redeemed shall be paid by the Paying Agent at the redemption price. The
procedure for the payment of interest and principal due as part of the redemption price shall be as
provided in Section 5 for payment of principal at redemption and interest otherwise due.
The Paying Agent shall maintain a schedule of all payments of principal and premium on
the Bonds and shall make a notation in such schedule upon each payment of principal and
premium of the Bonds whether at maturity or upon optional or mandatory redemption. In the
event of any discrepancy between the principal amount of the Bonds as set forth in the Bond and
as set forth in such schedule, the schedule shall be conclusive, absent manifest error.
If any Bond or portion of a Bond called for redemption shall not be so paid, the principal
shall, until paid or duly provided for, bear interest from the redemption date at the rate borne by
the Bond or portion of Bond so called for redemption.
Section 9. Form of Bond. The Bonds shall be prepared in substantially the following
form; provided, however, that if the text of any Bond is to be printed in its entirety on the front
side of any Bond, then paragraph [2] and the legend, "See Reverse Side for Additional
Provisions", shall be omitted and paragraphs [6] through [16] shall be inserted immediately after
paragraph [1]:
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(FORM OF BOND-FRONT SIDE)
REGISTERED REGISTERED
No: R-1 $11,140,000
[NEITHER THIS BOND NOR ANY INTEREST HEREIN
MAY BE TRANSFERRED OR CONVEYED
EXCEPT IN ACCORDANCE WITH THE TERMS AND PROVISIONS
OF THE BOND ORDINANCE REFERRED TO HEREIN]
UNITED STATES OF AMERICA
STATE OF ILLINOIS
COUNTY OF KENDALL
UNITED CITY OF YORKVILLE
GENERAL OBLIGATION REFUNDING BOND
(ALTERNATIVE REVENUE SOURCE)
SERIES 2011
See Reverse Side for
Additional Provisions
Interest Maturity Dated
Rate: 4.280% Date: December 30, 2025 Date: October 26, 2011
Registered Owner: Capital One Public Funding, LLC
Principal Amount: Eleven Million One Hundred Forty Thousand Dollars
[1] KNOW ALL PERSONS BY THESE PRESENTS, that the United City of Yorkville,
Kendall County, Illinois (the "City"), hereby acknowledges itself to owe and for value received
promises to pay to the Registered Owner identified above, or registered assigns as hereinafter
provided, on the Maturity Date identified above, the Principal Amount identified above and to
pay interest (computed on the basis of a 360-day year of twelve 30-day months) on such
Principal Amount from the date of this Bond or from the most recent interest payment date to
which interest has been paid or duly provided for at the Interest Rate per annum set forth above
on June 30 and December 30 of each year, commencing December 30, 2011, until said Principal
Amount is paid. The principal of this Bond at maturity is payable in lawful money of the United
States of America at the principal corporate trust office of The Bank of New York Mellon Trust
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Company, N.A., Chicago, Illinois, as paying agent (the "Paying Agent"). Payment of the
installments of interest and principal and premium, if any,upon redemption of the Bonds shall be
made to the Registered Owner hereof as shown on the registration books of the City maintained
by The Bank of New York Mellon Trust Company, N.A., Chicago, Illinois, as bond registrar(the
"Bond Registrar"), at the close of business on the 15th day of the month of each interest payment
date or 15 days preceding any redemption date of Bonds (the "Record Date") and shall be paid
by check or draft of the Paying Agent, payable in lawful money of the United States of America,
mailed to the address of such Registered Owner as it appears on such registration books or at
such other address furnished in writing by such Registered Owner to the Bond Registrar");
provided that payment of interest on any Bond shall be made to the Registered Owner of
$1,000,000 or more in aggregate principal amount of Bonds as of the close of business of the
Paying Agent on the Record Date by wire transfer to such Registered Owner on such interest
payment date upon written notice from such Registered Owner containing the wire transfer
address within the United States of America to which the Registered Owner wishes to have such
wire directed which notice is received not later than the Business Day preceding such Record
Date.
[2] Reference is hereby made to the further provisions of this Bond set forth on the
reverse hereof and such further provisions shall for all purposes have the same effect as if set
forth at this place.
[3] It is hereby certified and recited that all acts, conditions and things required to be
done precedent to and in the issuance of this Bond have been done and have happened and have
been performed in regular and due form of law; that the indebtedness of the City, including the
issue of Bonds of which this is one, does not exceed any limitation imposed by law; that
provision has been made for the collection of the Pledged Revenues, the levy and collection of
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the Pledged Taxes and the segregation of the Pledged Moneys to pay the interest hereon as it
falls due and also to pay and discharge the principal hereof at maturity; and that the City hereby
covenants and agrees that it will properly account for the Pledged Moneys and will comply with
all the covenants of and maintain the funds and accounts as provided by the Bond Ordinance.
[4] This Bond shall not be valid or become obligatory for any purpose until the
certificate of authentication hereon shall have been signed by the Bond Registrar.
[5] IN WITNESS WHEREOF, said United City of Yorkville, Kendall County, Illinois,by
its City Council, has caused this Bond to be signed by the manual or duly authorized facsimile
signature of its Mayor and attested by the manual or duly authorized facsimile signature of its
City Clerk, and its corporate seal to be affixed hereto or printed hereon, all as of the Dated Date
identified above.
Mayor
[SEAL]
ATTEST:
City Clerk
Date of Authentication: ,
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CERTIFICATE Bond Registrar and Paying Agent:
OF The Bank of New York Mellon Trust
AUTHENTICATION Company,N.A., Chicago, IL
This Bond is one of the Bonds described in the
within-mentioned Ordinance and is one of the
General Obligation Refunding Bonds (Alternate
Revenue Source), Series 2011, of the United City of
Yorkville, Kendall County, Illinois.
The Bank of New York Mellon Trust Company,N.A.,
as Bond Registrar
By
Authorized Officer
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STATEMENT OF INSURANCE
Assured Guaranty Municipal Corp. ("AGM"), New York, New York, has delivered its
municipal bond insurance policy (the "Policy") with respect to the scheduled payments due of
principal of and interest on this Bond to The Bank of New York Mellon Trusi Company, N.A.,
Chicago, Illinois, or its successor, as paying agent for the Bonds (the "Paying Agent"). Said
Policy is on file and available for inspection at the principal office of the Paying Agent and a
copy thereof may be obtained from AGM or the Paying Agent. All payments required to be
made under the Policy shall be made in accordance with the provisions thereof. The owner of
this Bond acknowledges and consents to the subrogation rights of AGM as more fully set forth in
the Policy.
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[Form of Bond - Reverse Side]
UNITED CITY OF YORKVILLE
KENDALL COUNTY,ILLINOIS
GENERAL OBLIGATION REFUNDING BOND
(ALTERNATE REVENUE SOURCE)
SERIES 2011
[6] This bond and the bonds of the series of which it forms a part ("Bond" and
"Bonds" respectively) are part of an issue of Eleven Million One Hundred Forty Thousand
Dollars ($11,140,000) of like date and tenor. The Bonds are issued pursuant to the Local
Government Debt Reform Act (the "Act") and Division 139 of Article 11 of the Illinois
Municipal Code (the "Municipal Code"), all as supplemented and amended, for the purpose of
financing the costs of refunding the City's General Obligation Bonds (Alternate Revenue
Source), Series 2005D (the "2005D Bonds") and the City's General Obligation Refunding Bonds
(Alternate Revenue Source) Series 2008 (the "2008 Bonds" and together with the 2005D Bonds,
the "Prior Bonds"). The Bonds are issued pursuant to an authorizing ordinance passed by the
City Council of the City (the "Corporate Authorities") on the 9th day of August, 2011, and by a
bond ordinance passed by the Corporate Authorities on the 11th day of October, 2011 (the"Bond
Ordinance"), to which reference is hereby expressly made for further definitions and terms and
to all the provisions of which the Registered Owner by the acceptance of this Bond assents.
[7] Under the Municipal Code and the Bond Ordinance, the Revenues, as defined in
the Bond Ordinance shall be deposited into the Sales Tax Revenue Fund of the City and
transferred to the Alternate Bond and Interest Account (2011) in amounts sufficient to pay debt
service owed on the Bonds, which Account shall be used only and has been pledged for paying
the principal of and interest and redemption premiums owed on the Bonds. The City may issue
future revenue bonds payable from the Revenues, which bonds may be issued on a parity with
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the Bonds, pursuant to the terms of the Bond Ordinance provided provisions of the Act have
been satisfied.
[8] The Bonds are payable from (a) (i) Revenues deposited to the credit of the
Alternate Bond and Interest Account (2011) within the Sales Tax Revenue Fund (the "Pledged
Revenues"), and (ii) such other funds of the City as may be necessary and on hand from time to
time and lawfully available for such purpose and (b) ad valorem taxes levied against all of the
taxable property in the City without limitation as to rate or amount (the "Pledged Taxes") (the
Pledged Revenues and the Pledged Taxes being collectively called the "Pledged Moneys"), all in
accordance with the provisions of the Act and the Municipal Code. For the prompt payment of
this Bond, both principal and interest at maturity, the full faith, credit and resources of the City
are hereby irrevocably pledged.
"Revenues" to be deposited into the Sales Tax Revenue Fund consist of distributions of
sales taxes imposed by the City and collected by the State of Illinois pursuant to Sections 8-11-
1.3 and 8-11-1.4 of the Illinois Municipal Code consisting of the Non-Home Rule Municipal
Retailers Occupation Tax and Non-Home Rule Municipal Service Occupation Tax.
[9] Under the Act and the Bond Ordinance, the Pledged Revenues shall be deposited
into and segregated in the Alternate Bond and Interest Account (2011) of the Revenue Fund, and
the Pledged Taxes shall be deposited into and segregated in the Alternate Bond Fund (2011),
each as created by the Bond Ordinance. Moneys on deposit in said Account and said Fund shall
be used first and are pledged for paying the principal of and interest on the Bonds and then for
any further purposes as provided by the terms of the Bond Ordinance.
[10] This Bond does not constitute an indebtedness of the City within the meaning of
any constitutional or statutory provision or limitation, unless the Pledged Taxes shall have been
extended pursuant to the general obligation, full faith and credit promise supporting the Bonds,
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in which case the amount of the Bonds then outstanding shall be included in the computation of
indebtedness of the City for purposes of all statutory provisions or limitations until such time as
an audit of the City shows that the Bonds have been paid from the Pledged Revenues for a
complete Fiscal Year.
[11] The outstanding Bonds are co-equal as to the lien on the Pledged Revenues for
their payment and share ratably, without any preference, priority, or distinction, the one over the
other, as to the source of or method of payment from the Pledged Revenues.
[12] This Bond is transferable by the Registered Owner hereof in person or by his
attorney duly authorized in writing at the principal corporate trust office of the Bond Registrar in
Chicago, Illinois, but only in the manner, subject to the limitations and upon payment of the
charges provided in the Bond Ordinance, and upon surrender and cancellation of this Bond.
Upon such transfer a new Bond or Bonds of authorized denominations of the same maturity and
for the same aggregate principal amount will be issued to the transferee in exchange therefor.
[13] Notwithstanding any other provision herein, it shall be a condition to any transfer
or exchange of Bonds that a new investor's letter in form and substance satisfactory to the City
be issued by any subsequent purchaser or transferee of the Bonds and substantially in the form of
the investor's letter delivered to the City at the time of issuance of the Bonds.
[14] The Bonds are issued in fully registered form in the minimum denominations of
$100,000 or authorized integral multiples of $5,000 in excess thereof. This Bond may be
exchanged at the principal corporate trust office of the Bond Registrar for a like aggregate
principal amount of Bonds of the same maturity of other authorized denominations, upon the
terms set forth in the Bond Ordinance. The Bond Registrar shall not be required to transfer or
exchange any Bond during the period beginning at the close of business on the 15th day of the
month of any interest payment date on such Bond or during the period of 15 days preceding the
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giving of notice of redemption of Bonds or to transfer or exchange any Bond all or a portion of
which has been called for redemption.
[15] The Bonds are subject to redemption prior to maturity at the option of the City, in
whole or in part, and if in part in minimum denominations of$5,000 and increments of$5,000 in
excess thereof, on any date on or after December 30, 2020 at a redemption price (expressed as a
percentage of the principal amount of the Bonds to be redeemed) as set forth below, plus accrued
and unpaid interest to the date of redemption.
REDEMPTION DATES REDEMPTION PRICES
December 30, 2020 through December 29, 2021 101%
December 30, 2021 and thereafter 100%
Any optional redemption of the Bonds in part shall be applied to reduce the amount of
Bonds required to be redeemed by mandatory sinking fund redemption as described below in
such order, as elected by the City.
The Bonds are also subject to mandatory sinking fund redemption and payment at
maturity at a redemption price of 100% of the principal amount to be redeemed plus accrued
interest, without premium, on December 30 of the year and in the amount set forth below:
YEAR PRINCIPAL AMOUNT
2013 $ 660,000
2014 685,000
2015 715,000
2016 745,000
2017 780,000
2018 810,000
2019 845,000
2020 885,000
2021 920,000
2022 960,000
2023 1,000,000
2024 1,045,000
2025 1,090,000
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The Paying Agent shall maintain a schedule of all payments of principal of and premium
on the Bonds and shall make a notation in such schedule upon each payment of principal and
premium of the Bonds whether at maturity or upon optional or mandatory redemption. The
initial payment schedule for the Bonds, which includes the amount of interest payable on the
Bonds on each interest payment date and the mandatory sinking fund requirements described
above, is attached hereto as Schedule I. Upon any optional redemption of the Bonds, the Paying
Agent shall mail to the registered owner of the Bonds and the City a revised payment schedule
reflecting the reduction in payments owed on the Bonds after giving effect to such redemption.
In the event of any discrepancy between the principal amount of the Bonds as set forth in this
Bond and as set forth in such schedule, the schedule shall be conclusive, absent manifest error.
The principal amounts of Bonds to be redeemed, if any, in each year may be reduced
through the earlier optional redemption thereof, with any partial optional redemptions of such
Bonds credited against future mandatory redemption requirements in such order of the
mandatory redemption dates as the City may determine. In addition, on or prior to the 60th day
preceding any mandatory redemption date, the Bond Registrar may, and if directed by the
Corporate Authorities shall, purchase Bonds required to be retired on such mandatory
redemption date. Any such Bonds so purchased shall be cancelled and the principal amount
thereof shall be credited against the mandatory redemption required on such next mandatory
redemption date.
[16] Notice of any such redemption shall be given by the Bond Registrar on behalf of
the City as provided in the Bond Ordinance.
[17] The City, the Paying Agent and the Bond Registrar may deem and treat the
Registered Owner hereof as the absolute owner hereof for the purpose of receiving payment of or
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on account of principal hereof and interest due hereon and for all other purposes and neither the
City, the Paying Agent nor the Bond Registrar shall be affected by any notice to the contrary.
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ASSIGNMENT
FOR VALUE RECEIVED, the undersigned sells, assigns and transfers unto
[Here insert identifying number such
as TID, SSN, or other]
(Name and Address of Assignee)
the within Bond and does hereby irrevocably constitute and appoint
as attorney to transfer the said Bond on the books kept for registration thereof with full power of
substitution in the premises.
Dated:
Signature guaranteed:
NOTICE: The signature to this transfer and assignment must correspond with the name of
the Registered Owner as it appears upon the face of the within Bond in every
particular, without alteration or enlargement or any change whatever.
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SCHEDULEI
DEBT SERVICE SCHEDULE
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Section 10. Treatment of Bonds as Debt. The Bonds shall be payable from the
Pledged Moneys and shall not constitute an indebtedness of the City within the meaning of any
constitutional or statutory limitation, unless the Pledged Taxes shall have been extended pursuant
to the general obligation, full faith and credit promise supporting the Bonds, as set forth in
Section 15 hereof, in which case the amount of the Bonds then Outstanding shall be included in
the computation of indebtedness of the City for purposes of all statutory provisions or limitations
until such time as an audit of the City shows that the Bonds have been paid from the Pledged
Revenues for a complete Fiscal Year, in accordance with the Act.
Section 11. Creation of Sales Tax Revenue Fund. All of the Revenues shall be set
aside as collected and be deposited in a separate fund and in an account in a bank to be
designated by the Corporate Authorities, which fund is hereby created and is designated as the
"Sales Tax Revenue Fund" (the "Revenue Fund") of the City. The Revenues shall be
immediately deposited upon receipt by the City into the Revenue Fund.
Section 12. Flow of Funds. There shall be and there are hereby created two separate
accounts in the Revenue Fund to be known as the Alternate Bond and Interest Account (2011)
and the Surplus Account, and to which there shall be credited on or before the first day of each
month by the financial officer of the City, without any further official action or direction, in the
order in which said accounts are hereinafter mentioned, all moneys held in the Revenue Fund, in
accordance with the following provisions:
(a) Alternate Bond and Interest Account (2011). All moneys in the Revenue Fund
shall be credited first to a separate and segregated account hereby created and designated the
"Alternate Bond and Interest Account (2011)" of the Revenue Fund (the "Alternate Bond and
Interest Account (2011)"), as follows. There shall be paid into the Alternate Bond and Interest
Account (2011) in each month the amount of the interest becoming due on the next succeeding
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interest payment date on all Outstanding Bonds and the amount of the principal becoming due on
the next succeeding principal maturity date or mandatory sinking fund redemption date of all
Outstanding Bonds until there shall have been accumulated in the Alternate Bond and Interest
Account (2011) on or before the month preceding such payment date of interest or principal, an
amount sufficient to pay such principal or interest, or both, of all Outstanding Bonds on such
next succeeding payment date. All moneys in said Account shall be used only for the purpose of
paying interest on and principal of Bonds and any Additional Bonds.
(b) Surplus Account. Any funds remaining in the Revenue Fund after making the
aforesaid deposits to the credit of the Alternate Bond and Interest Account (2011), shall be
transferred to a separate and segregated account hereby created and designated the "Surplus
Account" of the Revenue Fund (the "Surplus Account"). Amounts in the Surplus Account shall
be used, first, to make up any subsequent deficiencies in the Alternate Bond and Interest Account
(2011); and then, for the remainder of all surplus Revenues, at the discretion of the Corporate
Authorities, for one or more of the following purposes without any priority among them:
1. For the purpose of calling and redeeming Outstanding Bonds payable from
the Revenues which are callable at the time; or
2. For the purpose of purchasing Outstanding Bonds payable from the
Revenues.
(c) After there has been accumulated in the Surplus Account an amount equal to
100% of the principal of and interest to accrue on the Outstanding Bonds for the next succeeding
Bond Year (June 30 and December 30), any remaining Revenues, may be released at the
discretion of the Corporate Authorities and used for any lawful public purpose.
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(d) Money to the credit of the Revenue Fund (as hereinafter defined) may be invested
pursuant to any authorization granted to municipal corporations by Illinois statute or court
decision.
Section 13. Account Excesses. Any amounts to the credit of the accounts created by
this Ordinance in excess of the then current requirements therefor may be transferred at any time
by the Corporate Authorities to such other account or accounts of the Revenue Fund as it may in
its sole discretion designate.
Section 14. Sale of Bonds. The Bonds hereby authorized shall be executed as in this
Ordinance provided as soon after the passage hereof as may be directed by the Authorized
Officer, and thereupon be deposited with the City Treasurer, and be by said Treasurer delivered
to Capital One Public Funding, LLC, the purchaser thereof (the "Purchaser"), upon receipt of
the purchase price therefore, the same being $11,140,000; the contract for the sale of the Bonds
heretofore entered into (the "Purchase Contract") is in all respects ratified, approved and
confirmed, it being hereby found and determined that the Bonds have been sold at such price and
bear interest at such rates that neither the true interest cost (yield) not the net interest rate
received upon such sale exceed the maximum rate otherwise authorized by Illinois law and that
the Purchase Contract is in the best interests of the City and that no person holding any office of
the City, either by election or appointment, is in any manner financially interested directly in his
own name or indirectly in the name of any other person, association, trust or corporation, in the
Purchase Contract.
The officers of the City are hereby authorized to take any actions as may be required on
the part of the City to consummate the transactions contemplated by this Ordinance and the
Bonds.
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There is hereby authorized the payment of a placement fee to William Blair & Co. in the
amount of$89,120 for placing the Bonds with the Purchaser.
Section 15. Pledged Taxes; Tax Levy. For the purpose of providing additional funds
to pay the principal of and interest on the Bonds, and as provided in Section 15 of the Act, there
is hereby levied upon all of the taxable property within the City, in the years for which any of the
Bonds are Outstanding, a direct annual tax in amounts sufficient for that purpose, and there shall
be levied upon all of the taxable property in the City the following direct annual taxes (the
"Pledged Taxes"):
FOR THE YEAR A TAX SUFFICIENT TO PRODUCE THE SUM OF:
2012 $1,136,792 For principal and interest due June 30, 2013 and
December 30, 2013
2013 $1,133,544
2014 $1,134,226
2015 $1,133,624
2016 $1,136,738
2017 $1,133,354
2018 $1,133,686
2019 $1,137,520
2020 $1,134,642
2021 $1,135,266
2022 $1,134,178
2023 $1,136,378
2024 $1,136,652
These taxes shall be in addition to and in excess of all other taxes levied by the City.
Following any extension of Pledged Taxes, interest or principal coming due at any time when
there are insufficient funds on hand from the Pledged Taxes to pay the same shall be paid
promptly when due from current funds on hand in advance of the collection of the Pledged Taxes
herein levied; and when the Pledged Taxes shall have been collected, reimbursement shall be
made to said funds in the amount so advanced.
The City covenants and agrees with the purchasers and the owners of the Bonds that so
long as any of the Bonds remain outstanding, the City will take no action or fail to take any
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action which in any way would adversely affect the ability of the City to collect the Pledged
Revenues or to levy and collect the Pledged Taxes. The City and its officers will comply with all
present and future applicable laws in order to assure that the Pledged Revenues will be available
and that the Pledged Taxes will be levied, extended and collected as provided herein and
deposited in the Bond Fund.
Section 16. Filing with County Clerk. After this Ordinance becomes effective, a copy
hereof, certified by the City Clerk, shall be filed with the County Clerk. The County Clerk shall
in and for each of the years required ascertain the rate percent required to produce the aggregate
Pledged Taxes provided to be levied in each of said years; and the County Clerk shall extend the
same for collection on the tax books in connection with other taxes levied in said years in and by
the City for general corporate purposes of the City; and the County Clerk, or other appropriate
officer or designee, shall remit the Pledged Taxes for deposit to the credit of a special fund to be
designated the "Alternate Bond Fund (2011)" (the "Bond Fund"), and in said years the Pledged
Taxes shall be levied and collected by and for and on behalf of the City in like manner as taxes
for general municipal purposes of the City for said years are levied and collected, and in addition
to and in excess of all other taxes. The Pledged Taxes are hereby irrevocably pledged to and
shall be used only for the purpose of paying principal of and interest on the Bonds. It is hereby
expressly provided that in the event there shall be moneys both to the credit of the Alternate
Bond and Interest Account (2011) and the Bond Fund, the Bond Fund shall be fully depleted
before moneys to the credit of the Alternate Bond and Interest Account (2011) shall be used to
pay principal of and interest on the Bonds.
Section 17. Abatement of Pledged Taxes. Whenever the Pledged Revenues shall have
been determined by the Corporate Authorities to provide in any calendar year an amount not less
than 1.00 times debt service of all Outstanding Bonds in the next succeeding Bond Year (June 30
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and December 30), the Treasurer or Finance Director shall, prior to the time the Pledged Taxes
levied in such calendar year are extended, direct the abatement of the Pledged Taxes for such
Bond Year, and proper notification of such abatement shall be filed with the County Clerk in a
timely manner to effect such abatement.
The City covenants and agrees that it will not direct the County Clerk to abate any other
taxes levied for general corporate purposes in a calendar year until sufficient Pledged Revenues
have been deposited in the Alternate Bond and Interest Account (2011) and the abatement of the
Pledged Taxes for such calendar year has been filed with the County Clerk.
Section 18. Pledged Revenues; General Covenants. The City covenants and agrees
with the registered owners of the Bonds that, so long as any Bonds remain Outstanding:
A. The City hereby pledges the Pledged Revenues to the payment of the Bonds, and
the Corporate Authorities covenant and agree to provide for, collect and apply the Pledged
Revenues to the payment of the Bonds and the provision of not less than an additional .25 times
debt service, all in accordance with Section 15 of the Act. The determination of the sufficiency
of the Pledged Revenues pursuant to this subsection (A) shall be supported by reference to the
annual audit of the City and acceptance of said Audit by the Corporate Authorities shall be
conclusive evidence that the conditions of Section 15 of the Act have been met.
B. The City will punctually pay or cause to be paid from the Alternate Bond and
Interest Account (2011) and from the Bond Fund the principal of and the interest on the Bonds in
strict conformity with the terms of the Bonds and this Ordinance, and it will faithfully observe
and perform all of the conditions, covenants and requirements thereof and hereof.
C. The City will pay and discharge, or cause to be paid and discharged, from the
Alternate Bond and Interest Account (2011) and the Bond Fund any and all lawful claims which,
if unpaid, might become a lien or charge upon the Pledged Moneys, or any part thereof, or upon
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any funds in the hands of the Paying Agent, or which might impair the security of the Bonds.
Nothing herein contained shall require the City to make any such payment so long as the City in
good faith shall contest the validity of said claims.
D. The City will keep, or cause to be kept, proper books of record and accounts,
separate from all other records and accounts of the City, in which complete and correct entries
shall be made of all transactions relating to the Project financed with the Prior Bonds, the
Pledged Moneys, the Alternate Bond and Interest Account (2011) and the Bond Fund. Such
books of record and accounts shall at all times during business hours be subject to the inspection
of the registered owners of not less than ten per cent (10%) of the principal amount of the
Outstanding Bonds or their representatives authorized in writing.
E. The City will preserve and protect the security of the Bonds and the rights of the
registered owners of the Bonds, and will warrant and defend their rights against all claims and
demands of all persons. From and after the sale and delivery of any of the Bonds by the City, the
Bonds shall be incontestable by the City.
F. The City will adopt, make, execute and deliver any and all such further
ordinances, resolutions, instruments and assurances as may be reasonably necessary or proper to
carry out the intention of, or to facilitate the performance of, this Ordinance, and for the better
assuring and confirming unto the registered owners of the Bonds of the rights and benefits
provided in this Ordinance.
G. As long as any Bonds are Outstanding, the City will continue to deposit the
Revenues to the Revenue Fund and the Pledged Revenues to the Alternate Bond and Interest
Account (2011) and, if applicable, the Pledged Taxes to the Bond Fund. The City covenants and
agrees with the purchaser of the Bonds and with the registered owners thereof that so long as any
Bonds remain Outstanding, the City will take no action or fail to take any action which in any
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way would adversely affect the ability of the City to collect the Pledged Taxes and to collect and
to segregate the Pledged Moneys. The City and its officers will comply with all present and
future applicable laws in order to assure that the Pledged Taxes can be extended and that the
Pledged Revenues and the Pledged Taxes may be collected and deposited to the Alternate Bond
and Interest Account (2011) and the Bond Fund, respectively, as provided herein.
H. Once issued, the Bonds shall be and forever remain until paid or defeased the
general obligation of the City, for the payment of which its full faith and credit are pledged, and
shall be payable, in addition to the Pledged Revenues, from the levy of the Pledged Taxes as
provided in the Act.
I. Within six months following the close of each Fiscal Year, the City will cause the
accounts created hereunder to be audited by independent certified public accountants in
accordance with appropriate audit standards. Said audit will be available for inspection by the
registered owners of any of the Bonds.
Section 19. Additional Bonds and Subordinate Bonds. The City reserves the right to
issue Additional Bonds from time to time payable from the Pledged Revenues, and any such
Additional Bonds shall share ratably and equally in the Pledged Revenues with the Bonds;
provided, however, that no Additional Bonds shall be issued except in accordance with the
provisions of the Act as the Act is written at this time and demonstrating that the coverage
required under the Act for the issuance of alternate bonds payable from the Revenues shall have
been met for all Outstanding Bonds.
The City also reserves the right to issue revenue bonds from time to time payable from
the Revenues that are subordinate to the Bonds or Additional Bonds and are payable from the
money remaining in the Surplus Account created hereunder after making required deposits into
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the Alternate Bond and Interest Account (2011), and after setting aside the amounts required
pursuant to Section 12(c) of this Ordinance.
Section 20. Bonds No Longer Outstanding. Bonds which are no longer Outstanding
Bonds as defined in this Ordinance shall cease to have any lien on or right to receive or be paid
from Pledged Revenues or Pledged Taxes and shall no longer have the benefits of any covenant
for the registered owners of Outstanding Bonds as set forth herein as such relates to lien and
security of the Bonds in the Pledged Revenues or Pledged Taxes.
Section 21. Provisions a Contract. The provisions of this Ordinance shall constitute a
contract between the City and the owners of the Outstanding Bonds and no changes, additions, or
alterations of any kind shall be made hereto, except as herein provided, so long as there are any
Outstanding Bonds.
Section 22. Use of Proceeds. The proceeds derived from the sale of the Bonds shall
be used as follows:
A. Proceeds in the amount of $561,555.02 shall be credited to the Alternate Bond
and Interest Account (2011) and applied to pay interest due on the Bonds through December 30,
2012.
B. The City shall allocate from the Bond proceeds the sum necessary for (i) payment
of any municipal bond insurance premium required to be paid to the bond insurer insuring the
Bonds (the "Bond Insurer") which shall be remitted directly to the Bond Insurer, and (ii)
expenses incurred in the issuance of the Bonds which shall be deposited into a separate fund,
hereby created, designated the "Expense Fund," (the "Expense Fund") to be maintained by the
Treasurer and disbursed to pay costs and expenses of issuance of Bonds. Disbursements from
such fund shall be made from time to time upon the direction of the Treasurer and such
disbursements are hereby authorized. Any excess in said fund shall be deposited into the
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Alternate Bond and Interest Account (2011) after six months from the date of issuance of the
Bonds, and any deficiencies in the Expense Fund shall be paid by disbursement from the
Alternate Bond and Interest Account (2011).
C. The balance of the principal proceeds derived from the sale of the Bonds, together
with such moneys on deposit in the Bond Funds created pursuant to the Prior Ordinances and as
may be required by bond counsel, shall be used to provide for the Refunding and applied to pay
the redemption price of the Refunded Bonds on December 30, 2011, by paying such amount to
the paying agent for the Refunded Bonds. The Authorized Officers are hereby authorized to
enter into an escrow agreement with the paying agent for the Prior Bonds to provide for the
Refunding.
Section 23. Call of the Refunded Bonds. In accordance with the redemption
provisions of the Prior Ordinances, the City by the Corporate Authorities does hereby make
provision for the payment of and does hereby call (subject only to the delivery of the Bonds) the
Refunded Bonds for redemption and payment prior to maturity on the date of issuance of the
Bonds. Notwithstanding the provisions of the Prior Ordinances the holder of the Prior Bonds has
agreed to the redemption of the Prior Bonds on the date of issuance of the Bonds at a redemption
price of 100% of the principal amount of the Prior Bonds, plus accrued interest to the date of
redemption.
Section 24. No Continuing Disclosure Undertaking. As the Bonds are being issued in
authorized denominations of $100,000 and integral multiples of $5,000 in excess thereof and
were offered to a limited number of sophisticated investors the Bonds are exempt from the
continuing disclosure requirements of Rule 15c 2-12 adopted by the Securities and Exchange
Commission under the Securities Exchange Act of 1934, as amended.
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Section 25. General Tax Covenants. The City hereby covenants that it will not take
any action, omit to take any action, or permit the taking or omission of any action, within its
control (including, without limitation, making or permitting any use of the proceeds of the
Bonds) if taking, permitting, or omitting to take such action would cause any of the Bonds to be
an arbitrage bond or a private activity bond within the meaning of the Code or would otherwise
cause the interest on the Bonds to be included in the gross income of the recipients thereof for
federal income tax purposes. The City acknowledges that, in the event of an examination by the
Internal Revenue Service of the exemption from Federal income taxation for interest paid on the
Bonds, under present rules, the City is treated as the "taxpayer" in such examination and agrees
that it will respond in a commercially reasonable manner to any inquiries from the Internal
Revenue Service in connection with such an examination. In furtherance of the foregoing
provisions,but without limiting their generality, the City agrees: (a) through its officers, to make
such further specific covenants, representations as shall be truthful, and assurances as may be
necessary or advisable; (b) to comply with all representations, covenants, and assurances
contained in Bonds or agreements as may be prepared by counsel approving the Bonds; (c) to
consult with such counsel and to comply with such advice as may be given; (d) to file such
forms, statements, and supporting documents as may be required and in a timely manner; and
(e) if deemed necessary or advisable by its officers, to employ and pay fiscal agents, financial
advisors, attorneys, and other persons to assist the City in such compliance.
Section 26. Registered Form. The City recognizes that Section 149 of the Code
requires the Bonds to be issued and to remain in fully registered form in order for the interest
thereon to be and remain tax-exempt. In this connection, the City agrees that it will not take any
action to permit the Bonds to be issued in, or converted into,bearer or coupon form.
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Section 27. Pertaining to the Bond Registrar. If requested by the Bond Registrar, any
officer of the City is authorized to execute a standard form of agreement between the City and
the Bond Registrar with respect to the obligations and duties of the Bond Registrar under this
Ordinance. In addition to the terms of such agreement and subject to modification thereby, the
Bond Registrar by acceptance of duties under this Ordinance agrees (a) to act as registrar, paying
agent, authenticating agent, and transfer agent as provided herein; (b) to maintain a list of
Bondholders as set forth herein and to furnish such list to the City upon request, but otherwise to
keep such list confidential to the extent permitted by law; (c) to cancel and/or destroy Bonds
which have been paid at maturity or submitted for exchange or transfer; (d) to furnish the City at
least annually a certificate with respect to Bonds cancelled and/or destroyed; and (e) to furnish
the City at least annually an audit confirmation of Bonds paid, Bonds outstanding and payments
made with respect to interest on the Bonds. The City covenants with respect to the Bond
Registrar, and the Bond Registrar further covenants and agrees as follows:
A. The City shall at all times retain a Bond Registrar with respect to the Bonds; it
will maintain at the designated office(s) of such Bond Registrar a place or places where Bonds
may be presented for payment, registration, transfer, or exchange; and it will require that the
Bond Registrar properly maintain the Bond Register and perform the other duties and obligations
imposed upon it by this Ordinance in a manner consistent with the standards, customs, and
practices of the municipal securities industry.
B. The Bond Registrar shall signify its acceptance of the duties and obligations
imposed upon it by this Ordinance by executing the certificate of authentication on any Bond,
and by such execution the Bond Registrar shall be deemed to have certified to the City that it has
all requisite power to accept and has accepted such duties and obligations not only with respect
to the Bond so authenticated but with respect to all the Bonds. Any Bond Registrar shall be the
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agent of the City and shall not be liable in connection with the performance of its duties except
for its own negligence or willful wrongdoing. Any Bond Registrar shall, however, be
responsible for any representation in its certificate of authentication on Bonds.
C. The City may remove the Bond Registrar at any time. In case at any time the
Bond Registrar shall resign, shall be removed, shall become incapable of acting, or shall be
adjudicated a bankrupt or insolvent, or if a receiver, liquidator, or conservator of the Bond
Registrar or of the property thereof shall be appointed, or if any public officer shall take charge
or control of the Bond Registrar or of the property or affairs thereof, the City covenants and
agrees that it will thereupon appoint a successor Bond Registrar. The City shall give notice of
any such appointment made by it to each registered owner of any Bond within twenty days after
such appointment in the same manner. Any Bond Registrar appointed under the provisions of
this Section shall be a bank, trust company, or national banking association maintaining its
principal corporate trust office in Illinois and having capital and surplus and undivided profits in
excess of $100,000,000. The City Clerk is hereby directed to file a certified copy of this
Ordinance with the Bond Registrar.
Section 28. Defeasance. Any Bond or Bonds which (a) are paid and cancelled,
(b) which have matured and for which sufficient sums been deposited with the Bond Registrar to
pay all principal and interest due thereon, or (c) for which sufficient United States of America
dollars and direct United States Treasury obligations have been deposited with the Bond
Registrar or similar institution to pay, taking into account investment earnings on such
obligations, all principal of and interest on (and redemption premium, if any, on) such Bond or
Bonds when due at maturity or as called for redemption, if applicable, pursuant to an irrevocable
escrow or trust agreement, shall cease to have any lien on or right to receive or be paid from the
bond moneys hereunder and shall no longer have the benefits of any covenant for the registered
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owners of outstanding Bonds as set forth herein as such relates to lien and security of the
outstanding Bonds. All covenants relative to the tax-exempt status of the Bonds; and payment,
registration, transfer, and exchange; are expressly continued for all Bonds whether outstanding
Bonds or not.
Section 29. Municipal Bond Insurance. In the event the payment of principal and
interest on the Bonds is insured pursuant to a municipal bond insurance policy (the "Municipal
Bond Insurance Policy") issued by the issuer of any municipal bond or financial guaranty
insurance policy, and as long as such Municipal Bond Insurance Policy shall be in full force and
effect, the City and the Bond Registrar agree to comply with such usual and reasonable
provisions regarding presentment and payment of the Bonds, subrogation of the rights of the
Bondholders to said Insurer when holding Bonds, amendment hereof, or other terms, as approved
by the Corporate Authorities on advice of counsel, their approval to constitute full and complete
acceptance by the City of such terms and provisions under authority of this section.
Section 30. Superseder and Effective Date. All ordinances, resolutions, and orders, or
parts thereof, in conflict herewith, are to the extent of such conflict hereby superseded; and this
Ordinance shall be in full force and effect upon its passage and approval as provided by law.
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ADOPTED by the Corporate Authorities on the day of October, 2011, pursuant to a
roll call vote as follows:
GEORGE GILSON,JR. MARTY MUNNS
CARLO COLOSIMO CHRIS FUNKHOUSER
LARRY KOT DIANE TEELING
JACQUELYN MILSCHEWSKI ROSE ANN SPEARS
APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois,
the day of October, 2011.
MAYOR
PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois,
the day of October, 2011.
Attest:
CITY CLERK
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STATE OF ILLINOIS )
) SS
COUNTY OF KENDALL )
CERTIFICATION OF ORDINANCE AND MINUTES
I, the undersigned, do hereby certify that I am the duly qualified and acting City Clerk of
the United City of Yorkville, Kendall County, Illinois (the "City"), and as such officer I am the
keeper of the books, records, files, and journal of proceedings of the City and of the City Council
(the"Corporate Authorities") thereof.
I do further certify that the foregoing constitutes a full, true and complete transcript of the
minutes of the legally convened regular meeting of the Corporate Authorities held on the 11th
day of October, 2011, insofar as same relates to the adoption of an ordinance numbered and
entitled:
ORDINANCE NUMBER
AN ORDINANCE authorizing and providing for the issue of
$11,140,000 General Obligation Refunding Bonds (Alternate
Revenue Source), Series 2011, of the United City of Yorkville,
Kendall County, Illinois, for the purpose of refunding the City's
General Obligation Bonds (Alternate Revenue Source), Series
2005D and General Obligation Refunding Bonds (Alternate
Revenue Source), Series 2008, prescribing all the details of said
bonds, and providing for the collection and segregation of revenues
sufficient to pay such bonds.
a true, correct and complete copy of which said ordinance as adopted at said meeting appears in
the foregoing transcript of the minutes of said meeting.
I do further certify that the deliberations of the Corporate Authorities on the adoption of
the Ordinance were taken openly; that the vote on the adoption of the Ordinance was taken
openly; that the Meeting was held at a specified time and place convenient to the public; that
notice of said Meeting was duly given to all newspapers, radio or television stations, and other
CH12_2665111.5
news media requesting such notice, that an agenda for said Meeting was posted at the location
where said Meeting was held and at the principal office of the Corporate Authorities by at least
p.m. on 2011; a true, correct and complete copy of the
agenda is attached hereto as Exhibit A; that the Meeting was called and held in strict compliance
with the provisions of the Open Meetings Act of the State of Illinois, as amended, and the Illinois
Municipal Code, as amended, and that the Corporate Authorities have complied with all of the
provisions of said Act and said Code and with all of the procedural rules of the Corporate
Authorities in the adoption of the Ordinance.
IN WITNESS WHEREOF, I hereunto affix my official signature and the seal of the City
this day of 72011.
City Clerk
(SEAL)
[Attach Agenda hereto as Exhibit A]
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