Park Board Packet 2011 02-10-11 Yorkville Parks & Recreation Department
Administration Office - 201 W. Hydraulic St Yorkville, IL 60560 630-553-4357
Park Board Meeting Agenda
Parks and Recreation Administration Office
7:00 p.m.
February 10, 2011
Call to Order:
Roll Call: Ken Koch, Debbie Horaz, Kelly Sedgwick, Vickie Coveny, Seaver Tarulis, Amy Cesich, Mark Dilday
Introduction of Guests, City Officials and Staff:
Interim Director of Parks and Recreation — Bart Olson, Recreation Manager—Tim Evans, Superintendent of
Parks—Scott Sleezer, Park Designer— Laura Schraw, City Council Liaison to Park Board —Diane Teeling,
Ward 4 Alderman
Public Comment:
Presentations:
Approval of Minutes:
January 13, 2011*
January 27, 2011*
Bills Review:
Bill list*
Old Business:
Strategic planning
Office building use*
New Business:
FY 09/10 audit
Riverfront Park Use policy*
Raintree Park B playground award*
Community Garden
Hopkins Park Plan*
Reports:
Director's Report
Recreation Report
Parks Report
Parks Designer Report
Additional Business:
Executive Session:
Adjournment:
Next meeting: Thursday, February 24, 2011
*Items needing Board approval or recommendation
Yorkville Parks & Recreation Department
Administration Office - 201 W. Hydraulic St Yorkville, IL 60560 630-553-4357
Park Board Meeting
Parks and Recreation Administration Office
7:00 p.m.
January 13, 2011
Call to Order: Ken Koch called the meeting to order at 7:06 p.m. Ken welcomed new board
member, Mark Dilday.
Roll Call: Ken Koch —Yes; Debbie Horaz—Yes; Seaver Tarulis —Yes; Amy Cesich — Yes; Mark
Dilday—Yes; Vicky Coveny (arrived after meeting had started)
Introduction of City Officials and Staff:
• Recreation Manager— Tim Evans
• Park Designer— Laura Schraw
• City Council Liaison to Park Board — Diane Teeling, Ward 4 Alderman
Guests: (Note — sign-in sheet attached)
Public Comment:
Riverfront Building RFP's agenda item moved to this section. See narrative and motion under that
agenda item.
Presentations:
None
Approval of Minutes:
Park Board meeting — December 16, 2010*
The committee reviewed the minutes. There was a correction on Page 4, last paragraph under
Riverfront Park Use Agreement—Albin and Sons regarding the OSLAD grant application. The grant
does not pertain to a parking lot. Laura Schraw will send correct wording to this paragraph to Bart
Olson. Ken Koch asked for a motion to approve the minutes with the recommended changes by
Laura. Seaver Tarulis made the motion and Amy Cesich seconded the motion. The motion to
approve the minutes with recommended changes was unanimously approved by voice vote.
Bills Review:
Bill list*
Members reviewed the bills list. Two refurbished treadmills were purchased for the REC Center—
purchase was within budget for equipment purchase. There were additional questions regarding
uniforms and basketball evaluations. Tim will check on these billing questions and e-mail responses
to the board.
Ken Koch asked for a motion to approve the bills list. Debbie Horaz made the motion and Seaver
Tarulis seconded the motion. The motion was approved by roll call vote: Ken Koch —Yes; Debbie
Horaz—Yes; Seaver Tarulis —Yes; Amy Cesich —Yes; Mark Dilday—Yes; Vicky Coveny—Yes.
Park Board Meeting
January 13, 2011
Page 2 of 5
Old Business:
Riverfront Building RFPs
Ken advised members that the agenda packet contained RFPs from both entities. Jeff Brown (Yak
Shack) and Ryan Rushton (Geneva Kayak) were able to see the building.
• There was no drawing submitted from Yak Shack. Jeff Brown feels building can be used in
current state and sees no reason to change it.
• Drawing was received from Geneva Kayak— no changes to the building but requested
putting a storage container behind the building. Members said this would not be a problem
as long as they follow city rules. The storage container would be hidden. Name will be
changed to Yorkville Outdoor Center.
Members discussed both RFP's. Laura Schraw spoke on property and deed and handed out a copy
of the plat, deed, building location, and future park design. She informed the board that Bart Olson
did not see that the building lease would be affected by this deed agreement. Members discussed
removing motorized vehicle language from the building rental agreement.
The Board voted as follows:
• Yak Shack: Ken Koch — No; Debbie Horaz— No; Seaver Tarulis — No; Amy Cesich — No;
Mark Dilday — No; Vicky Coveny— No.
• Geneva Kayak, Yorkville Outdoor Center: Ken Koch — Yes; Debbie Horaz—Yes; Seaver
Tarulis —Yes; Amy Cesich —Yes; Mark Dilday— Yes; Vicky Coveny—Yes.
After voice vote, the park board made a recommendation to approve the proposal for the Riverfront
building rental agreement proposal made by Geneva Kayak, Yorkville Outdoor Center, pending City
Attorney review of the deed for the parcel and verifying the City can rent the building and removing
motorized vehicle language from agreement.
Later in the meeting, members further discussed their reasons for selecting the Yorkville Outdoor
Center and will request that Bart check on what process they will use to determine what percentage
of their profits will go to the City.
Ken Koch noted that an additional name request for the Riverfront Park will come to the park board
on January 27, 2011.
Strategic Planning:
Ken distributed a list of strategic planning budget-oriented items. He requested members review the
list and e-mail him with other suggestions. Deb Horaz requested to add Land-cash.
Park Board Meeting
January 13, 2011
Page 3 of 5
New Business:
Bid results —fencing at Raintree Park B Tennis Courts
Laura Schraw reviewed the six bids received for fencing at Raintree Park B tennis courts.Alternates
#3 and #4 are for the PVC coating upcharge for the tennis court fencing and the baseball backstop
fencing. Staff recommends selecting the PVC coating alternate. Discrepancies in the Alternate bids
were because several of the contractors assumed that the alternate was for furnishing the fence in
the alternate bid, not just an upgrade charge for PVC coating. It was clearly stated that the alternate
was to be for PVC coating only, not furnish and install PVC coated fencing. If we were to include the
galvanized fence as an add alternate and the PVC coated fence as an add alternate, then they
would have bid it correctly because we would be selecting one of the two alternates. As our bid
documents are written, the contract awarded is for the BASE BID plus any alternates that are
selected. All references for Fence Connection, Inc. have indicated that they are a reputable
contractor. Staff is requesting that we award the bid to Fence Connection, Inc. out of Elgin, IL, in the
amount of$37,975.68. Discussion followed.
Ken Koch asked for a motion to approve the bid to Fence Connection, Inc. out of Elgin, IL, in the
amount of$37,975.68. Amy Cesich made the motion and Vicky Convey seconded the motion. The
motion to approve the bid to Fence Connection was approved by roll call vote: Ken Koch —Yes;
Debbie Horaz—Yes; Seaver Tarulis—Yes; Amy Cesich —Yes; Mark Dilday—Yes; Vicky Coveny—
Yes.
Bid results —surfacing at Raintree Park B Tennis Courts
Laura Schraw reviewed the three bid results for surfacing at Raintree Park B tennis courts. No
alternates were selected. The only alternate in the bid is a unit cost for geotextile fabric in case of
unstable soils found during excavation. Soil borings are not completed prior to construction
documents due to the cost. Therefore, the unit cost of geotextile fabric is included as an alternate bid
in case substandard soils are encountered during construction. With an established unit price
included in the alternate bids, if necessary, the contractor, as directed by Staff, would install fabric to
stabilize the sub base at the unit cost listed. All references have indicated that Evans & Son are a
reputable contractor. Staff is requesting that we award the bid to Evans and Son Blacktop, Inc., of
West Chicago, IL, in the amount of$87,910.70. Park Board requested to know how much it would
cost to add in the geotextile fabric for the tennis courts. Members requested Laura to e-mail to Bart
to send to members on cost.
Ken Koch asked for a motion to approve the bid for surfacing to Evans and Son Blacktop, Inc., of
West Chicago, IL, in the amount of$87,910.70. Deb Horaz made the motion and Vicky Convey
seconded the motion. The motion to approve the bid to Evans & Sons was approved by roll call
vote: Ken Koch —Yes; Debbie Horaz—Yes; Seaver Tarulis—Yes; Amy Cesich —Yes; Mark Dilday—
Yes; Vicky Coveny—Yes.
Office building use
Tim and Scott discussed moving Parks and Recreation staff, services, and programs to different
buildings.
Park Board Meeting
January 13, 2011
Page 4 of 5
• With the Riverfront Trailer building (301 E. Hydraulic) at this time being proposed to be
leased to an outside business, the current Parks and Recreation storage items will need to
be moved from that location to a new storage facility. In addition, the South Preschool (131
E. Hydraulic) currently located at Riverfront Park, is in a great location for the building to be
rented out on a daily basis by outside groups and organizations. It is envisioned that outside
groups/organizations may want to rent the facility in conjunction with the new bypass channel
and even a potential 2nd new business wanting to lease the front part of the building.
• Since the storage items will have to be moved out of the Riverfront Trailer building and with
the untapped potential of renting out the current South Preschool building, it is proposed that
the South Preschool and the Parks and Recreation storage items be moved to what was the
Recreation Administration offices (201 W. Hydraulic St.) to be used as the new South
Preschool location and storage facility.
They discussed ways that this move can have numerous positive results on the Parks and
Recreation Department as well as in the community.
Members discussed this at great length and questioned how it fits into the overall master plan. Scott
advised that it has been a while since we have had an updated plan. He indicated the vision was
different 3-4 years ago.
The board discussed that staff should move forward with providing a building plan (for REC office
building) to show how it will be used as a preschool, how preschool building will be used as rental
space, and provide cost of moving the preschool (paint). Members agreed that the current location,
201 W. Hydraulic St, is a good location for the park board meetings.
Ken asked for a motion to move forward and get more information and budgeting. Amy Cesich
made the motion and Deb Horaz seconded the motion. Motion carried.
Ken requested that the Park Reservation Policy/Riverfront Use Policy be brought to the park board
in February.
Reports:
Director's Report
Recreation Report
A written report was included in the agenda packet.
Parks Report
Park Board Meeting
January 13, 2011
Page 5 of 5
Parks Designer Report
Laura mentioned that Riverfront Park Design will be coming to Park Board at the next meeting to
open the discussion on the design.
Additional Business:
No additional business
Adjourn Meeting:
Ken Koch asked for a motion to adjourn the regular meeting at 9:15 pm. Deb Horaz made the
motion and Vicky Coveny seconded the motion. The motion was unanimously approved by voice
vote.
Next meeting: Thursday, January 27, 2011
*Items needing Board approval or recommendation
Respectfully Submitted By.
Louise A. Beukelman
Yorkville Parks & Recreation Department
Administration Office - 201 W. Hydraulic St Yorkville, IL 60560 630-553-4357
Park Board Meeting
Parks and Recreation Administration Office
7:00 p.m.
January 27, 2011
Call to Order: Ken Koch called the meeting to order at 7:05 p.m.
Roll Call: Ken Koch —Yes; Debbie Horaz—Yes; Seaver Tarulis—Yes; Amy Cesich —Yes; Mark
Dilday—Yes; Vicky Coveny—Yes; Kelly Sedgwick—Yes.
Introduction of City Officials and Staff:
• Recreation Manager—Tim Evans
• Park Designer— Laura Schraw
• City Council Liaison to Park Board — Diane Teeling, Ward 4 Alderman
Guests:
Robyn Sutcliff— City of Yorkville, Ward 3 Alderman
Gary Golinski — City of Yorkville, Ward 2 Alderman
Public Comment:
None
Presentations:
None
Approval of Minutes:
Park Board meeting —April 22, 2010*
Ken Koch asked for a motion to approve the minutes of the April 22, 2010, meeting. These minutes
were not approved in 2010. Kelly Sedgwick made the motion and Debbie Horaz seconded the
motion. The motion to approve the minutes was unanimously approved by voice vote.
Bills Review:
Bill list*
Members reviewed the bills list. There were questions regarding the truck accident expenses—the
bill was paid and we will be reimbursed by the insurance company. Our deductible is $1,000, but
the bill was covered 100% with zero out of pocket expense. Members discussed that it would be
worthwhile for the city to have a licensed HVAC staff member to make repairs. There was further
discussion regarding ASCAP, basketball league t-shirts and jerseys (part of basketball fee) and DOT
expenses from Rush-Copley for City CDL driver random drug testing.
Ken Koch asked for a motion to approve the bills list. Vicky Coveny made the motion and Seaver
Tarulis seconded the motion. The motion was approved by roll call vote: Ken Koch —Yes; Debbie
Horaz—Yes; Seaver Tarulis —Yes; Amy Cesich —Yes; Mark Dilday—Yes; Vicky Coveny—Yes;
Kelly Sedgwick—Yes.
Park Board Meeting
January 27, 2011
Page 2 of 5
Old Business:
Strategic Planning:
• Ken will give Bart the list of strategic planning items he has gathered. There are six items —
Budget is the first item.
• 2009 City audit is complete
Office building use
Discussion followed regarding the itemized costs to move the south preschool to the Park &
Recreation Administration Building.
• Paint administration building for preschool - $200.00
• Paint preschool building for public use - $200.00
• Mulch part of the parking lot at the administration building for a playground - $1,200.00
• Additional play equipment for children - $500.00
• Total cost: $2,100.00
The above costs were not approved and the plan will be revisited at the next meeting. There was
lengthy discussion regarding storage at the Park & Recreation Administration Building and the blue
public works building. Scott advised that the preschool is excited about the pending move. Ken
requested to see utilization plans for the current preschool building. Scott advised that the building
currently housing the preschool would be used as a rental. He advised that the intent is to provide a
daily rental to both public and private groups. The draft rental agreement will be brought to the next
meeting for review.
Riverfront Park design
Laura distributed a color copy of the Riverfront Park design and an extended discussion followed
regarding the project design and plan.
Project timeline
• The Bicentennial Riverfront Park's Whitewater Canoe/Kayak Chute is expected to be
completed by IDNR by May 31, 2011. They expect to begin Phase III of the pedestrian
bridge installation this summer.
Tentative project review timeline
• January 25 — Park board review of design and comment for additional elements
• February 8 — City Council review of design and comment for additional elements
• February 10 — 6:00 p.m. — Public meeting on park design prior to park board meeting
• February 24 — Park design revisions to park board
• March 10 — Park design revisions to City Council
Park Board Meeting
January 27, 2011
Page 3 of 5
Additional grant applications for park site
• No further information received regarding Boat Access and Development Grant to add boat
launch and access drive/parking lot or EPA 319 grant to upgrade asphalt parking lot to eco-
pavers
• Both grants deal primarily with parking and NOT park development
2010 OSLAD grant review
• Members discussed the current application and scoring system. Recommendation was to
apply again.
Existing design review
• Lengthy discussion on design and cost.
• Existing large shelter will remain, but the brick stairs are beginning to fall apart and
need to be replaced with new stairs.
• Playground equipment, nearing 15 years of use, is at the end of its life cycle. The
playground is scheduled to be removed this winter.
• Relocating playground will allow old playground area to become a civic lawn for
various events.
Additional elements requested
• Changing stations—check on cost of Port-O-Let
o Ask paddling associations whether they would be interested in making donation for
changing house — could put their name on a plaque acknowledging donation
• Showers to rinse off
Budget
• Grant budget to be revised after consensus on park design. The City would apply for
maximum reimbursement of$400,000 and again use Corlands property as the acquisition
match.
Plan Revisions
• Staff is requesting that we openly discuss any additional park design suggestions and set a
public hearing for February 10, 2011, at 6:00 p.m. before the park board meeting. Members
were in agreement to have a public hearing.
New Business:
Budget reports — December 2010
• Members discussed the budget report included in the packet.
o Requested that Bart put together a budget to include expenses and revenue at the
start of the REC Center.
• There has been no discussion regarding a rent reduction at the REC Center. Members
agreed that if the rent was lowered, that money could be spent in repairs.
Park Board Meeting
January 27, 2011
Page 4 of 5
Reports:
Director's Report
No report
Recreation Report
Tim indicated that the REC Center is moving in the right direction to provide not only memberships,
but other services. He reported on items below:
• Winter Open House —January 14-17 (Fri-Sat-Sun-Mon). Good turnout—41 new members
signed up. Everything went well.
• Family fun night— 250-300 people
• Looking into CPR certification for employees— could then offer classes and training to city
staff.
• March 30 — Movie day
• May 13 — Senior Health Fair (aimed to get seniors comfortable coming to the REC Center)
• Family swim night - $5
• Good amount of teams come in to play basketball
• Want to let the public know that the REC center provides an important service to the
community.
• Met with high school to hold post prom at REC Center
o Want to plan more teen age activities
• Pool rentals—there is always a lap lane open
• The front desk is aware if the small gym is rented.
Parks Report
Scott reviewed the written report in the agenda packet. He indicated that staff does double-duty, i.e.
snow removal. Further comments follow:
• Scott indicated that he is at the REC Center daily to address any issues and maintenance
problems. Scott, Tim, and Laura work closely together on projects and their teamwork is
important to the success of the REC Center.
• REC Center members are commenting that they can see changes and like it.
• Discussed turf in parks —fertilizer and weed control; fertilizer cut out of budget
Parks Designer Report
Written report in agenda packet. Additional comments:
• Questions regarding the bid from last meeting — Bart e-mailed out late afternoon — Laura
followed up.
• Bids will be open Monday for the equipment for Raintree — Laura will bring to next board
meeting.
Park Board Meeting
January 27, 2011
Page 5 of 5
Additional Business:
• Alderman Sutcliff asked about projects for minor/school-age students. Scott informed her
that minimum age for park jobs is 17 years old.
• General community discussion.
• Discussion regarding Kiosks for Riverfront Park and other parks to provide information to
visitors
• Laura said we can print signs and laminate them. Look at someone from Chamber to put
together updated map.
• Parking lot map— restaurant list with names and addresses.
• Location of Governor's Hometown Award — put something there.
• Chamber should sponsor this — if they don't do it, Parks and Recreation can do it.
• More information should be put on Yorkville website — include maps.
• Since the State will not have a website for Riverfront Park, members recommended
developing a website that will showcase the park and include the different activities and
services offered.
• Tubing —start in Aurora, Montgomery, Oswego and work down.
Adjourn Meeting:
Ken Koch asked for a motion to adjourn the regular meeting at 9:05 pm. Deb Horaz made the
motion and Kelly Sedgwick seconded the motion. The motion was unanimously approved by voice
vote.
Next meeting: Thursday, February 10, 2011
*Items needing Board approval or recommendation
Respectfully Submitted By.
Louise A. Beukelman
DATE: 02/01/11 UNITED CITY OF YORKVILLE PAGE: 1
TIME: 08:51:19 DETAIL BOARD REPORT
ID: AP441000.WOW
INVOICES DUE ON/BEFORE 02/10/2011
INVOICE # INVOICE ITEM
VENDOR # DATE # DESCRIPTION ACCOUNT # P.O. # DUE DATE ITEM AMT
AMERFITN AMERICAN FITNESS WHOLESALERS
54386 01/19/11 01 FITNESS DRINKS 80-000-65-00-5828 02/10/11 319.60
CONCESSIONS EXPENSES
INVOICE TOTAL: 319.60
VENDOR TOTAL: 319.60
ARAMARK ARAMARK UNIFORM SERVICES
610-6983090 01/18/11 01 UNIFORMS 79-610-62-00-5421 02/10/11 77.28
WEARING APPAREL
INVOICE TOTAL: 77.28
610-6987613 01/25/11 01 UNIFORMS 79-610-62-00-5421 02/10/11 37.24
WEARING APPAREL
INVOICE TOTAL: 37.24
VENDOR TOTAL: 114.52
BALDWINJ JERRY BALDWIN
012211 01/22/11 01 REFEREE 79-650-62-00-5401 02/10/11 75.00
CONTRACTUAL SERVICES
INVOICE TOTAL: 75.00
VENDOR TOTAL: 75.00
BANCAMER BANC OF AMERICA LEASING
011766830-PR 01/20/11 01 COPIER LEASE 79-650-62-00-5410 02/08/11 178.00
MAINTENANCE-OFFICE EQUIPME
02 COPIER LEASE 80-000-62-00-5410 198.00
MAINTENANCE- OFFICE EQUIP.
INVOICE TOTAL: 376.00
VENDOR TOTAL: 376.00
BKFD BRISTOL KENDALL FIRE DEPART.
CPRCERT 01/31/11 01 CPR CERTIFICATION CLASS 79-650-65-00-5803 02/10/11 140.00
PROGRAM EXPENSES
DATE: 02/01/11 UNITED CITY OF YORKVILLE PAGE: 2
TIME: 08:51:19 DETAIL BOARD REPORT
ID: AP441000.WOW
INVOICES DUE ON/BEFORE 02/10/2011
INVOICE # INVOICE ITEM
VENDOR # DATE # DESCRIPTION ACCOUNT # P.O. # DUE DATE ITEM AMT
BKFD BRISTOL KENDALL FIRE DEPART.
CPRCERT 01/31/11 02 CPR CERTIFICATION CLASS 79-610-65-00-5804 02/10/11 280.00
OPERATING SUPPLIES
INVOICE TOTAL: 420.00
VENDOR TOTAL: 420.00
BPAMOCO BP AMOCO OIL COMPANY
28365601 01/24/11 01 GASOLINE 79-650-65-00-5812 02/10/11 37.91
GASOLINE
INVOICE TOTAL: 37.91
VENDOR TOTAL: 37.91
CALLONE CALL ONE
1010-7980-0000-0111P 01/15/11 01 REC CENTER MONTHLY CHARGES 80-000-62-00-5437 02/10/11 206.72
TELEPHONE/INTERNET/CABLE
02 PAR/REC MONTHLY CHARGES 79-650-62-00-5437 252.23
TELEPHONE/INTERNET
INVOICE TOTAL: 458.95
VENDOR TOTAL: 458.95
COMED COMMONWEALTH EDISON
1613010022-0111 01/14/11 01 BALLFIELDS 79-650-62-00-5435 02/10/11 1,312.79
ELECTRICITY
INVOICE TOTAL: 1,312.79
VENDOR TOTAL: 1,312.79
FLATSOS RAQUEL HERRERA
012611 01/26/11 01 2 NEW TIRES 79-610-62-00-5408 02/10/11 382.00
MAINTENANCE-EQUIPMENT
INVOICE TOTAL: 382.00
VENDOR TOTAL: 382.00
DATE: 02/01/11 UNITED CITY OF YORKVILLE PAGE: 3
TIME: 08:51:19 DETAIL BOARD REPORT
ID: AP441000.WOW
INVOICES DUE ON/BEFORE 02/10/2011
INVOICE # INVOICE ITEM
VENDOR # DATE # DESCRIPTION ACCOUNT # P.O. # DUE DATE ITEM AMT
FOXVALLE FOX VALLEY TROPHY & AWARDS
26860 01/19/11 01 NAME BADGE 79-650-65-00-5802 02/10/11 6.50
OFFICE SUPPLIES
INVOICE TOTAL: 6.50
VENDOR TOTAL: 6.50
HAYDENS HAYDEN'S
W2147-00 01/11/11 01 BASKETBALL SHIRTS 79-650-65-00-5803 02/10/11 123.59
PROGRAM EXPENSES
INVOICE TOTAL: 123.59
VENDOR TOTAL: 123.59
HAYENR RAYMOND HAYEN
012211 01/22/11 01 REFEREE 79-650-62-00-5401 02/10/11 75.00
CONTRACTUAL SERVICES
INVOICE TOTAL: 75.00
VENDOR TOTAL: 75.00
HOMEDEPO HOME DEPOT
4013698 12/22/10 01 FILTERS 80-000-62-00-5416 02/10/11 321.69
MAINTENANCE- GENERAL
INVOICE TOTAL: 321.69
7014125 12/29/10 01 FILTERS 80-000-62-00-5416 02/10/11 11.88
MAINTENANCE- GENERAL
INVOICE TOTAL: 11.88
VENDOR TOTAL: 333.57
IDABWM ILLINOIS DEPT. OF AGRICULTURE
012511 01/25/11 01 PESTICIDE LICENSE 79-610-64-00-5604 02/10/11 35.00
TRAINING & CONFERENCE
INVOICE TOTAL: 35.00
VENDOR TOTAL: 35.00
DATE: 02/01/11 UNITED CITY OF YORKVILLE PAGE: 4
TIME: 08:51:19 DETAIL BOARD REPORT
ID: AP441000.WOW
INVOICES DUE ON/BEFORE 02/10/2011
INVOICE # INVOICE ITEM
VENDOR # DATE # DESCRIPTION ACCOUNT # P.O. # DUE DATE ITEM AMT
ILPD4811 ILLINOIS STATE POLICE
012511-PR 01/25/11 01 BACKGROUND CHECKS 79-650-65-00-5803 02/10/11 102.75
PROGRAM EXPENSES
INVOICE TOTAL: 102.75
VENDOR TOTAL: 102.75
KANTORG GARY KANTOR
012011 01/20/11 01 01/20/11 MAGIC CLASS 79-650-62-00-5401 02/08/11 225.00
CONTRACTUAL SERVICES
02 INSTRUCTION ** COMMENT **
INVOICE TOTAL: 225.00
VENDOR TOTAL: 225.00
KCHHS KENDALL COUNTY HEALTH
2011 PERMITS 01/31/11 01 2 CONCESSION STAND PERMITS 79-650-65-00-5828 02/10/11 350.00
CONCESSIONS
INVOICE TOTAL: 350.00
VENDOR TOTAL: 350.00
KENPRINT ANNETTE M. POWELL
18148 01/18/11 01 1,000 BUSINESS CARDS 80-000-65-00-5802 02/10/11 122.00
OFFICE SUPPLIES
INVOICE TOTAL: 122.00
VENDOR TOTAL: 122.00
KIMMEYD DONNA KIMMEY
0521-18 01/24/11 01 CPR TRAINING SUPPLIES 80-000-65-00-5803 02/10/11 134.80
PROGRAM EXPENSES
02 CRP TRAINING INSTRUCTION 80-000-62-00-5401 60.00
CONTRACTUAL SERVICES
INVOICE TOTAL: 194.80
VENDOR TOTAL: 194.80
DATE: 02/01/11 UNITED CITY OF YORKVILLE PAGE: 5
TIME: 08:51:19 DETAIL BOARD REPORT
ID: AP441000.WOW
INVOICES DUE ON/BEFORE 02/10/2011
INVOICE # INVOICE ITEM
VENDOR # DATE # DESCRIPTION ACCOUNT # P.O. # DUE DATE ITEM AMT
KOPYKAT KOPY KAT COPIER IMAGING SYSTEM
39852 01/19/11 01 COPIER CHARGES 80-000-62-00-5410 02/08/11 25.00
MAINTENANCE- OFFICE EQUIP.
INVOICE TOTAL: 25.00
VENDOR TOTAL: 25.00
MARKSJ JOSEPH MARKS
012211 01/22/11 01 REFEREE 79-650-62-00-5401 02/08/11 75.00
CONTRACTUAL SERVICES
INVOICE TOTAL: 75.00
VENDOR TOTAL: 75.00
MCNEALT TOMMIE MCNEAL
012211 01/22/11 01 REFEREE 79-650-62-00-5401 02/10/11 50.00
CONTRACTUAL SERVICES
INVOICE TOTAL: 50.00
VENDOR TOTAL: 50.00
MENLAND MENARDS - YORKVILLE
54902 01/04/11 01 LAG SCREWS, LAG SHIELDS 79-610-65-00-5804 02/08/11 7.47
OPERATING SUPPLIES
INVOICE TOTAL: 7.47
55504 01/07/11 01 ANCHORS WITH SCREWS, BULBS 80-000-62-00-5416 02/08/11 14.46
MAINTENANCE- GENERAL
INVOICE TOTAL: 14.46
56154 01/10/11 01 BLADES 79-610-65-00-5815 02/08/11 21.94
HAND TOOLS
INVOICE TOTAL: 21.94
56378 01/11/11 01 DRILL BIT SIDEWINDER 79-610-65-00-5815 02/08/11 5.98
HAND TOOLS
INVOICE TOTAL: 5.98
DATE: 02/01/11 UNITED CITY OF YORKVILLE PAGE: 6
TIME: 08:51:19 DETAIL BOARD REPORT
ID: AP441000.WOW
INVOICES DUE ON/BEFORE 02/10/2011
INVOICE # INVOICE ITEM
VENDOR # DATE # DESCRIPTION ACCOUNT # P.O. # DUE DATE ITEM AMT
MENLAND MENARDS - YORKVILLE
56544 01/12/11 01 MASONRY BIT, STOVE BOLT 80-000-62-00-5416 02/08/11 3.36
MAINTENANCE- GENERAL
INVOICE TOTAL: 3.36
56719 01/13/11 01 VACUUM BELT 80-000-62-00-5416 02/08/11 1.94
MAINTENANCE- GENERAL
INVOICE TOTAL: 1.94
56729 01/13/11 01 TOW CHAIN 79-610-65-00-5804 02/08/11 24.99
OPERATING SUPPLIES
INVOICE TOTAL: 24.99
57882 01/18/11 01 BASEBOARD HEATERS, LIGHT BULBS 80-000-62-00-5416 02/08/11 80.95
MAINTENANCE- GENERAL
INVOICE TOTAL: 80.95
58020 01/19/11 01 RETURNED BASEBOARD HEATERS 80-000-62-00-5416 02/08/11 -79.96
MAINTENANCE- GENERAL
INVOICE TOTAL: -79.96
VENDOR TOTAL: 81.13
METRA METRA
2011EASTER 01/31/11 01 EASTER-XPRESS TRAIN TRIP 79-650-65-00-5803 02/10/11 227.50
PROGRAM EXPENSES
INVOICE TOTAL: 227.50
VENDOR TOTAL: 227.50
MJELECT MJ ELECTRICAL SUPPLY, INC.
1120057-01 01/10/11 01 BULBS 80-000-62-00-5408 02/08/11 47.40
MAINTENANCE- SUPPLIES
INVOICE TOTAL: 47.40
1120059-00 01/10/11 01 FIRE EXIT BATTERY 80-000-62-00-5416 02/08/11 32.00
MAINTENANCE- GENERAL
INVOICE TOTAL: 32.00
DATE: 02/01/11 UNITED CITY OF YORKVILLE PAGE: 7
TIME: 08:51:19 DETAIL BOARD REPORT
ID: AP441000.WOW
INVOICES DUE ON/BEFORE 02/10/2011
INVOICE # INVOICE ITEM
VENDOR # DATE # DESCRIPTION ACCOUNT # P.O. # DUE DATE ITEM AMT
MJELECT MJ ELECTRICAL SUPPLY, INC.
1120130-00 01/17/11 01 BULBS 80-000-62-00-5416 02/08/11 114.00
MAINTENANCE- GENERAL
INVOICE TOTAL: 114.00
1120200-00 01/19/11 01 LAMP HOLDER 80-000-62-00-5408 02/08/11 25.00
MAINTENANCE- SUPPLIES
INVOICE TOTAL: 25.00
VENDOR TOTAL: 218.40
MOHRR RANDY MOHR
012211 01/22/11 01 REFEREE 79-650-62-00-5401 02/10/11 50.00
CONTRACTUAL SERVICES
INVOICE TOTAL: 50.00
VENDOR TOTAL: 50.00
NEXTEL NEXTEL COMMUNICATIONS
837900513-107PR 01/31/11 01 PARKS MONTHLY CHARGES 79-610-62-00-5438 02/10/11 162.49
CELLULAR TELEPHONE
02 REC CENTER MONTHLY CHARGES 80-000-62-00-5438 32.50
CELLULAR PHONE
03 RECREATION MONTHLY CHARGES 79-650-62-00-5438 162.49
CELLULAR TELEPHONE
INVOICE TOTAL: 357.48
VENDOR TOTAL: 357.48
OLEARYC CYNTHIA O'LEARY
1ST AND 2ND BK 01/07/11 01 OFFICIAL ASSIGNING FEE 79-650-62-00-5401 02/10/11 225.00
CONTRACTUAL SERVICES
INVOICE TOTAL: 225.00
5TH AND 6TH BK 01/07/11 01 OFFICIAL ASSIGNING FEE 79-650-62-00-5401 02/10/11 315.00
CONTRACTUAL SERVICES
INVOICE TOTAL: 315.00
VENDOR TOTAL: 540.00
DATE: 02/01/11 UNITED CITY OF YORKVILLE PAGE: 8
TIME: 08:51:19 DETAIL BOARD REPORT
ID: AP441000.WOW
INVOICES DUE ON/BEFORE 02/10/2011
INVOICE # INVOICE ITEM
VENDOR # DATE # DESCRIPTION ACCOUNT # P.O. # DUE DATE ITEM AMT
ORIENTAL ORIENTAL TRADING CO INC
642449469-01 01/25/11 01 WINTER CRAFT KITS 80-000-65-00-5803 00403790 02/10/11 39.94
PROGRAM EXPENSES
INVOICE TOTAL: 39.94
VENDOR TOTAL: 39.94
ORRK KATHLEEN FIELD ORR & ASSOC.
13363-PR 01/05/11 01 LEGAL MATTERS 79-610-62-00-5445 02/10/11 46.25
LEGAL EXPENSES
INVOICE TOTAL: 46.25
VENDOR TOTAL: 46.25
ROBINSOT TRACY ROBINSON
012211 01/22/11 01 REFEREE 79-650-62-00-5401 02/10/11 125.00
CONTRACTUAL SERVICES
INVOICE TOTAL: 125.00
VENDOR TOTAL: 125.00
RUSSPOWE RUSSO HARDWARE INC.
906857 01/21/11 01 CHAIN, GUIDE BAR, CHAIN SAW 79-610-62-00-5408 02/10/11 96.98
MAINTENANCE-EQUIPMENT
02 FILE ** COMMENT **
INVOICE TOTAL: 96.98
908167 01/24/11 01 CHAIN SAW 79-610-65-00-5815 02/10/11 275.00
HAND TOOLS
INVOICE TOTAL: 275.00
VENDOR TOTAL: 371.98
SCHNITZR RANDY J. SCHNITZ
012211 01/22/11 01 REFEREE 79-650-62-00-5401 02/10/11 75.00
CONTRACTUAL SERVICES
INVOICE TOTAL: 75.00
VENDOR TOTAL: 75.00
DATE: 02/01/11 UNITED CITY OF YORKVILLE PAGE: 9
TIME: 08:51:19 DETAIL BOARD REPORT
ID: AP441000.WOW
INVOICES DUE ON/BEFORE 02/10/2011
INVOICE # INVOICE ITEM
VENDOR # DATE # DESCRIPTION ACCOUNT # P.O. # DUE DATE ITEM AMT
TAPCO TAPCO
358641 01/17/11 01 SIGNS 79-610-65-00-5804 02/10/11 242.02
OPERATING SUPPLIES
INVOICE TOTAL: 242.02
VENDOR TOTAL: 242.02
VISA VISA
012611-PR 01/26/11 01 ENERGY/FITNESS DRINKS 80-000-65-00-5828 02/10/11 304.74
CONCESSIONS EXPENSES
02 HOMETOWN DAYS TENTS 79-000-14-00-1401 700.00
PREPAID EXPENSE-HOMETOWN D
03 GROUP POWER MONTHLY LICENSE, 80-000-65-00-5803 296.54
PROGRAM EXPENSES
04 HEADSET MICROPHONE ** COMMENT **
05 CRAFT SUPPLIES, LEGOS 79-650-65-00-5803 178.91
PROGRAM EXPENSES
06 MONTHLY CABLE 79-650-62-00-5437 79.95
TELEPHONE/INTERNET
07 PORTABLE HEATERS 80-000-65-00-5804 112.48
OPERATING SUPPLIES
08 REC CENTER MONTHLY CABLE 80-000-62-00-5437 116.54
TELEPHONE/INTERNET/CABLE
09 OVERALL BIBS 79-610-62-00-5421 79.99
WEARING APPAREL
INVOICE TOTAL: 1,869.15
VENDOR TOTAL: 1,869.15
WALKCUST WALKER CUSTOM HOMES, INC.
YPD 3/11 01/21/11 01 MARCH LEASE PAYMENT 80-000-62-00-5432 02/10/11 18,000.00
LEASE PAYMENT
INVOICE TOTAL: 18,000.00
VENDOR TOTAL: 18,000.00
WALMART WALMART COMMUNITY
DATE: 02/01/11 UNITED CITY OF YORKVILLE PAGE: 10
TIME: 08:51:19 DETAIL BOARD REPORT
ID: AP441000.WOW
INVOICES DUE ON/BEFORE 02/10/2011
INVOICE # INVOICE ITEM
VENDOR # DATE # DESCRIPTION ACCOUNT # P.O. # DUE DATE ITEM AMT
WALMART WALMART COMMUNITY
011611-PR 01/16/11 01 PLATES. MARSHMALLOWS, PAPER 79-650-65-00-5803 02/10/11 76.24
PROGRAM EXPENSES
02 TOWELS, DRINKS, VEGETABLES, ** COMMENT **
03 BAGS, WIPES, MAC-N-CHEESE ** COMMENT **
04 CEREAL, COOKIES, PASTA, CHIPS, 80-000-65-00-5803 229.20
PROGRAM EXPENSES
05 SOAP, SCRUBBERS, PANTS, ** COMMENT **
06 DRINKS, SNACKS, MILK, PAPER ** COMMENT **
07 TOWELS ** COMMENT **
INVOICE TOTAL: 305.44
VENDOR TOTAL: 305.44
TOTAL ALL INVOICES: 27, 764.27
Reviewed By: Agenda Item Number
It lk YMKVLLLE Parks ❑
Recreation ❑
PRRK�g s RECRMTJC" Director ■
TD City Administrator ❑ Tracking Number
L Legal ❑
Human Resources ❑
Police ❑
Park Board Agenda Item Tracking Document
Title: Strategic Planning
Agenda Date: February 10, 2011
Synopsis: See attached memo.
Action Previously Taken:
Date of Action: Action Taken:
Item Number:
Type of Vote Required: N/A
Action Requested: Discussion
Submitted by: Bart Olson Parks and Recreation
Name Department
Agenda Item Notes:
Memorandum
It tLUJ To: Park Board
From: Bart Olson, Interim Director of Parks and Recreation
PRRK�g s RECRMTIC" CC:
]DT Date: February 4, 2011
L Subject: Strategic Planning
The following topics are set to be discussed under the "strategic planning" agenda item.
Materials will be distributed by staff at the meeting as time allows. A verbal discussion on each
item will be conducted at the meeting.
1) FY 12 and FY 13 budgets
a. The FY 11 budget is attached. This approved budget has projected for FY12.
2) REC Center
a. Financial viability
b. Rental reduction
c. Property tax relief
3) Building/redevelopment of parks
a. Budget related discussion
b. Can we afford new projects?
4) Depletion of staff, equipment and the consequences of such
a. Probably no replacing any recent loss of staff
b. Future losses and the repercussions of such
5) Recreation programming—future and priorities
a. Do we duplicate services?
b. How do we deal with budget cuts vs. programming?
6) Capital needs of the departments
a. What if no funds are available?
7) Land-cash budget
8) Doomsday budget scenarios
a. Options for a park district
UNITED CITY OF YORKVILLE
KENDALL COUNTY, IL
FY 2010-11 BUDGET
LAND CASH
2009-10
Internal Proposed FY Proposed FY
2003-04 2004-05 2005-06 2006-07 2007-08 2008-2009 2008-09 2009-2010 Revised 2010-11 2011-12
ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Actual Actual Budget Actual Budget Budget Budget Budget
REVENUES
72-000-40-00-3999 BEGINNING FUND BALANCE 349,962 442,437 (200,757) (251,283) (521,508) (272,822) (495,020) (295,847) (182,808)
72-000-44-00-4413 REIMB FROM OTHER GOV'TS - - - - - 602,026 - -
72-000-47-00-4700 OSLAD GRANT-PRAIRIE MEADOW 12,000 354 - 127,207 400,000 - - 400,000 -
72-000-47-00-4700 OSLADGRANT-WHISPERINGMEA - - 74,000 142,463 362,000 362,000 - -
72-000-47-00-4701 GREENBRIAR 12,996 2,142 1,071 1,071 - - - - -
72-000-47-00-4702 BIKE PATH GRANT - - - 200,000 200,000 103,000 -
72-000-47-00-4705 COUNTRY HILLS 13,162 15,111 6,921 3,076 1,700 - - -
72-000-47-00-4709 SUNFLOWER 8,664 15,236 1,805 - 361 - -
72-000-47-00-4712 RIVER'S EDGE 31,537 21,472 13,420 2,684 - 3,684 -
72-000-47-00-4715 WHITE OAK UNIT 1&2 5,444 1,406 1,406 1,226 - 1,406
72-000-47-00-4717 KYLYN'S CROSSING - 2,493 - - 1,570 - -
72-000-47-00-4718 FOXFIELD II PARK LC 1,688 1,688 - 1,688 - -
72-000-47-00-4719 WILDWOOD 1,836 1,836 1,836 - 1,071 - -
72-000-47-00-4727 GRANDE RESERVE - - - -
72-000-47-00-4751 CANNONBALL RIDGE GRANT - - - 128,000 - -
72-000-47-00-4723 HEARTLAND CIRCLE-LAND CASH - 44,000 49,000 20,000 - 30,000 -
72-000-47-00-4732 RAINTREE VILLAGE 320,102 - 29,000 133,400 28,000 -
OSLAD RAINTREE - - - - - 400,000
72-000-47-00-4734 WHISPERING MEADOWS-(Kimball Hill) 6,203 47,367 43,983 11,842 12,000 13,533 3,383 3,000
72-000-47-00-4736 Geraer- t BRIARWOOD 16,536 - - - 113,043 - - - -
72-000-47-00-4737 CALEDONIA - - - 158,000 - -
72-000-47-00-4738 AUTUMN CREEK 55,241 17,844 34,750 25,000 30,999 15,000 53,197 22,000
72-000-47-00-4744 HUDSON LAKES - - 10,000 - - -
72-000-47-00-4745 PRESTWICK - - - - 6,607 30,000 - -
72-000-47-00-4749 BLACKBERRY WOODS - - - 75,568 5,682 4,000 1,136
72-000-47-00-4750 KENDALLWOOD ESTATES - - - - - 15,000 - - -
72-000-47-00-4752 BRISTOL BAY - - - - 85,000 50,000 100,000
WHEATON WOODS GRANT - - - - - - - -
72-000-49-00-4902 TRANSFER FROM LAND ACQ - - - 150,000 48,245
72-000-49-00-4903 TRANSFER FROM PARK&REC - - - 4,949 - - - - - -
TOTAL REVENUES: 757,391 128,476 723,504 254,732 254,945 844,489 461,278 159,980 363,733 242,192
EXPENSES
72-000-75-00-7201 RIVERFRONT BUILDING IMPROV. 1,920 50,575 - 66,496 -
72-000-75-00-7304 SUNFLOWER - 4,200 154,120 33,221
72-000-75-00-7311 CANNONBALL ESTATES/KYLYNS 13,309 263,776 65 - - -
72-000-75-00-7317 HEARTLAND CIRCLE 167,000 133,749 22,408
1 of 2
UNITED CITY OF YORKVILLE
KENDALL COUNTY, IL
FY 2010-11 BUDGET
LAND CASH
2009-10
Internal Proposed FY Proposed FY
2003-04 2004-05 2005-06 2006-07 2007-08 2008-2009 2008-09 2009-2010 Revised 2010-11 2011-12
ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Actual Actual Budget Actual Budget Budget Budget Budget
LAND CASH EXPENSES CONTINUED
72-000-75-00-7326 MOSIER HOLDING COSTS 16,290 - - 15,685 42,974 10,000 6,000 6,000 10,000 10,000
72-000-75-00-7327 GRANDE RESERVE PARK DEV - 42,291 17,512 40,974 19,678 - - -
72-000-75-00-.7328 PRAIRIE MEADOWS-(Menards Res.) - - - 22,964 231,450 295,000 148,206 - -
72-000-75-00-7330 WHISPERING MEADOWS-(Kimball Hill) - 19,811 49,248 215,865 374,000 134,578 174,000
72-000-75-00-7332 CALEDONIA - - - 88,000 - - -
72-000-75-00-7333 RAINTREE VILLAGE - 72,539 1,800 70,000 3,405 38,572 i t s
72-000-75-00-7334 HOOVER HOLDING COSTS 178,518 - - - -
72-000-75-00-7335 GRANDE RESERVE BIKE TRAIL - - 50,187 - 2,650
72-000-75-00-7336 WHEATON WOODS NATURE TRAIL - - - - - 45,000 24,585
72-000-75-00-7700 PARKS MAINTENANCE FACILITY - 7,750 4,000 10,306 - -
72-000-78-00-9012 REC CENTER AGREEMENT - - - - - 100,000 -
BRISTOL BAY PARK A - - - - M s e e -
72-000-99-00-9901 TRANSFER TO GENERAL FUND - - 16,000 16,000 16,000 181,000 70,408 60,449 60,449
TOTAL EXPENSES: 18,210 118,125 459,220 506,016 527,767 1,020,000 757,125 159,980 294,092 70,449
TOTAL FUND REVENUES 757,391 128,476 723,504 254,732 254,945 844,489 461,278 159,980 363,733 242,192
TOTAL FUND EXPENSES 18,210 118,125 459,220 506,016 527,767 1,020,000 757,125 159,980 294,092 70,449
FUND SURPLUS(DEFICIT)BALANCE 739,181 10,352 264,284 (251,284) (272,822) (175,511) (295,847) - 69,641 171,743
LAND CASH COMMENTS:
2of2
UNITED CITY OF YORKVILLE
KENDALL COUNTY, IL
FY 2010-11 BUDGET
PARKS & RECREATION
2009-10
Internal Proposed FY Proposed FY
2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-2010 Revised 2010-11 2011-12
ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Actual Actual Actual Budget Budget Budget Budget
RECREATION REVENUES
79-000-40-00-3999 BEGINNING FUND BALANCE 29,026 - 142,356 77,292 55,140 (31,925) (41,000) (56,112)
79-000-42-00-4270 FEES FOR PROGRAMS 92,460 165,924 235,917 244,577 279,040 244,521 243,225 230,572 o f f 230,000
79-000-42-00-4280 CONCESSIONS/ALL SALE ITEMS 1,695 9,291 14,428 15,681 18,704 29,597 27,000 33,500 0 30,000
79-000-42-00-4281 DEPOSITS - - 6,755 1,070 - - - -
79-000-42-00-4285 VENDING MACHINE INCOME 714 685 459 367 2,150 -
79-000-42-00-4286 RENTAL INCOME 7,667 6,295 2,360 1,255 3,215 15,991 -
79-000-42-00-4288 GOLF OUTING REVENUE 24,716 36,251 40,160 40,888 30,694 34,210 27,000 8,659 • oil 9,000
79-000-42-00-4291 HOMETOWN DAYS - - 72,543 110,937 110,763 117,000 128,000 1 o i l 140,000
79-000-42-00-4295 MISC RETAIL - - 3,000 100 of 3,500
79-000-44-00-4400 DONATIONS 15,675 17,043 14,843 10,896 18,223 15,501 14,000 14,000 o i l 14,000
79-000-45-00-4550 YOUTH SERVICES GRANT 3,000 1,000 2,000 2,000 2,000 2,000 900 500 500
79-000-46-00-4600 INVESTMENT INCOME 1,214 3,486 11,576 11,647 7,133 1,370 3,000 500 500
79-000-49-00-4902 LOAN FROM GENERAL FUND - - - 150,000 50,000
79-000-49-00-4901 TRANS FROM GENERAL FD/REC 617,616 794,036 755,908 1,0 '9,161,778 1,080,348 979,500 969,500 415,161
TOTAL RECREATION REVENUES: 793,783 1,034,011 1,226,763 1,488,374 1,689,014 1,502,376 1,373,625 1,479,219 892,661
PARKS REVENUES
TRANS FROM GENERAL FD/REC 518,916
79-000-42-00-4287 1 PARK RENTAL INCOME 140 430 390 - - 15,000 15,000 15,000
79-000-44-00-4404 TREE DONATIONS - 300 7 900 1,405 800 500 500 600
TOTAL PARKS REVENUES: 140 730 1,290 1,405 800 15,500 15,500 534,516
TOTAL PARKS&RECREATION REVENUES 1,689,014 1,503,176 1,389,125 1,494,719 1,427,177
PARKS EXPENSES
79-610-50-00-5107 SALARIES-EMPLOYEES 204,745 248,630 298,273 332,926 428,388 402,683 394,500 376,500 357,588
79-610-50-00-5136 SALARIES-PART-TIME 38,781 32,874 39,468 33,153 27,925 10,000 8,500 17,000
79-610-50-00-5137 SALARIES-OVERTIME 14,738 7,474 2,022 1,416 3,593 3,264 5,000 1,000 A 4,000
79-610-61-00-5320 MASTER PLAN/COMMUNITY SURVEY 7,953 9,973 - 10,772 1,155 - - -
79-610-62-00-5405 PARK CONTRACTUAL 9,013 7,642 15,624 13,468 20,400 20,294 3,000 3,000 2,000
79-610-62-00-5408 MAINTENANCE-EQUIPMENT 5,820 5,773 9,161 9,499 6,254 7,983 11,000 11,000 14,000
79-610-62-00-5417 MAINTENANCE-PARKS 32,056 33,011 34,250 46,240 47,568 27,282 35,000 34,000 o i l 34,000
UNITED CITY OF YORKVILLE
KENDALL COUNTY, IL
FY 2010-11 BUDGET
PARKS & RECREATION
2009-10
Internal Proposed FY Proposed FY
2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-2010 Revised 2010-11 2011-12
ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Actual Actual Actual Budget Budget Budget Budget
PARKS EXPENSES CONTINUED
79-610-62-00-5421 WEARING APPAREL 3,571 5,525 6,363 6,928 6,992 2,801 4,500 4,500 01 4,100
79-610-62-00-5434 RENTAL-EQUIPMENT 426 1,476 612 1,968 2,783 1,631 3,500 2,500 11 2,500
79-610-62-00-5438 CELLULAR TELEPHONE 4,323 2,741 3,903 4,521 4,259 3,927 4,500 4,500 11 3,780
79-610-62-00-5440 LAND DEVELOPER - 27,812 554 - 7,556 - - - -
79-610-62-00-5445 LEGAL EXPENSES - 1,710 2,213 1,125 14,385 10,742 4,000 9,000 X11 4,000
79-610-64-00-5602 PROFESSIONAL GROWTH/SUBS 968 2,165 3,681 1,185 - -
79-610-64-00-5604 TRAINING AND CONFERENCE - - - - 11,082 834 400 B -
79-610-64-00-5605 TRAVEL EXPENSE 712 2,688 2,792 4,337 3,109 41 - -
79-610-64-00-5612 CONTINUING EDUCATION 1,245 1,732 2,528 3,708 - - -
79-610-65-00-5802 OFFICE SUPPLIES 676 663 1,569 6,338 1,094 142 500 500 11 300
79-610-65-00-5804 OPERATING SUPPLIES 16,037 20,168 25,545 35,877 29,646 20,214 25,750 23,750 11 20,000
79-610-65-00-5812 GASOLINE 104 - 725 1,077 - - - - -
79-610-65-00-5815 HAND TOOLS 1,504 1,923 4,116 3,657 3,450 923 1,750 1,750 1,750
79-610-65-00-5824 CHRISTMAS DECORATIONS 4,702 3,998 6,409 6,629 3,250 2,330 500 500 11 1,000
79-610-65-00-5825 PUBLIC DECORATION 1,696 2,648 1,160 1,332 1,730 500 500 D 11 500
79-610-72-00-6500 IMRF PARTICIPANTS 19,584 24,050 23,601 26,021 33,486 32,296 33,159 33,159 34,686
79-610-72-00-6501 SOCIAL SECURITY/MEDICARE 18,855 22,606 25,192 28,558 35,845 33,192 31,327 31,327 28,962
COMPUTER EQUIP&SOFTWARE - ` - - - - - - 11 JL
79-610-75-00-7003 OFFICE EQUIPMENT 428 - 1,424 1,421 565 - 500 500 500
79-610-75-00-7701 FLOWERS/TREES 3,469 5,396 5,746 7,372 7,108 257 1,500 1,200 E 1,000
79-610-78-00-9005 MERIT - - - - - - - -
TOTAL EXPENSES:PARKS 391,405 472,677 516,931 586,758 716,468 599,916 570,485 548,086 531,666
RECREATION EXPENSES
79-650-50-00-5107 EMPLOYEE SALARIES 180,610 228,500 261,262 353,326 409,665 400,557 358,738 342,238 375,430
79-650-50-00-5108 CONCESSION STAFF 4,749 3,397 3,557 7,905 8,842 9,000 9,000 1 off 10,000
79-650-50-00-5109 PRE SCHOOL SALARIES - - 61,411 73,453 36,905 18,000 20,000 0 20,000
79-650-50-00-5136 PART TIME SALARIES 1 42,060 _ 13,500 13,500 22,000
79-650-50-00-5137 OVERTIME - 93 15 350 - of 300
79-650-50-00-5150 SALARIES-INSTRUCTOR CONTRACT 44,741 104,398 129,206 73,120 105,573 87,243 66,000 16,000 . 1@$ 16,000
79-650-50-00-5155 SALARIES-RECORDING SECRETARY 1,795 2,192 2,052 2,465 3,169 2,966 3,000 3,000 off 3,000
79-650-62-00-5401 CONTRACTUAL SERVICES - - - 50,000 50,000
O
UNITED CITY OF YORKVILLE
KENDALL COUNTY, IL
FY 2010-11 BUDGET
PARKS & RECREATION
2009-10
Internal Proposed FY Proposed FY
2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-2010 Revised 2010-11 2011-12
ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Actual Actual Actual Budget Budget Budget Budget
RECREATION EXPENSES CONTINUED
79-650-62-00-5408 MAINTENANCE SUPPLIES 5,349 5,234 6,728 5,799 4,205 3,714 3,750 2,000 11 2,000
79-650-62-00-5409 MAINTENANCE-VEHICLES 34 804 484 2,282 1,334 1,552 1,700 1,000 X11 1,000
79-650-62-00-5410 MAINTENANCE-OFFICE EQUIPMENT 2,063 3,985 4,779 7,043 4,294 4,267 5,000 4,500 11 4,500
79-650-62-00-5426 YOUTH SERVICES GRANT EXPENSES 4,238 458 539 358 2,100 489 900 500 11 500
79-650-62-00-5435 ELECTRICITY - - - - 8,900 12,031 23,000 22,000 11 22,000
79-650-62-00-5437 TELEPHONE/INTERNET 1,141 609 446 1,973 1,328 1,179 1,300 650 11 1,300
79-650-62-00-5438 CELLULAR TELEPHONE 3,623 2,306 4,574 4,720 5,599 4,717 3,000 3,000 11 3,000
79-650-62-00-5445 PORTABLE TOILETS 3,341 3,215 3,990 2,986 8,743 5,556 5,000 4,500 11 4,500
79-650-62-00-5603 PUBLISHING/ADVERTISING 23,433 23,967 23,444 21,605 28,052 41,405 27,000 27,000 X11 27,000
79-650-62-00-5605 BOOKS/PUBLICATIONS 278 360 584 581 321 708 100 104 11 100
79-650-62-00-5606 DEPOSIT REFUND 9,020 9,014 5,695 4,145 - - -
79-650-64-00-5600 DUES 1,264 1,543 1,462 2,372 3,552 713 1,000 1,000 C 11 1,500
79-650-64-00-5602 PROF GROWTH/SUBSCRIPT 4,029 4,740 7,426 458 - - -
79-650-64-00-5604 TRAINING AND CONFERENCE - - 7,606 5,281 2,458 50o
79-650-64-00-5605 TRAVEL EXPENSE 435 3,111 1,960 1,577 1,390 354 - -
79-650-65-00-5802 OFFICE SUPPLIES 5,534 5,292 6,058 6,993 6,612 4,599 4,500 3,500 11 3,000
79-650-65-00-5803 PROGRAM EXPENSES 15,405 39,697 47,176 55,472 64,351 54,603 57,750 56,000 .11 55,000
79-650-65-00-5804 OPERATING SUPPLIES 4,037 2,984 5,191 - 3,407 643 1,500 1,000 X11 1,000
79-650-65-00-5805 RECREATION EQUIPMENT 2,113 2,503 3,544 4,018 6,424 1,788 3,000 2,000 X11 2,000
79-650-65-00-5808 POSTAGE&SHIPPING 5,348 7,050 7,565 8,597 11,086 12,009 5,000 6,000 11 8,000
79-650-65-00-5812 GASOLINE 382 1,182 1,573 3,823 4,521 4,511 5,000 3,500 X11 3,000
79-650-65-00-5826 MILEAGE 852 818 818 456 370 146 400 400 11 300
79-650-65-00-5827 GOLF OUTING EXPENSES 14,193 19,257 21,945 22,177 18,779 21,457 18,000 5,131 . 11 6,000
79-650-65-00-5828 CONCESSIONS 2,482 9,910 11,660 14,011 25,142 18,658 13,000 18,000 X11 18,000
MISC RETAIL - - - 11 3,000
79-650-65-00-5833 HOMETOWN DAYS EXPENSES - - - 78,863 98,780 94,783 93,000 103,000 11 100,000
79-650-65-00-5840 SCHOLARSHIPS 6,311 809 1,570 413 512 1,049 2,000 1,000 X11 1,000
79-650-65-00-5841 PROGRAM REFUND - 8,856 11,688 7,827 8,842 11,291 9,000 9,000 X11 7,000
79-650-72-00-6500 IMRF PARTICIPANTS 17,405 20,756 23,153 29,623 31,891 35,095 29,804 31,300 42,205
79-650-72-00-6501 SOCIAL SECURITY/MEDICARE 16,630 23,162 27,104 34,546 39,543 40,430 35,847 35,847 30,876
79-650-75-00-7002 COMPUTER EQUIP&SOFTWARE 4,604 5,428 6,755 5,680 1,807 157 500 500 .11 500
REPAYMENT OF GEN FUND LOAN - - - 150,000 11 50,000
3of4
UNITED CITY OF YORKVILLE
KENDALL COUNTY, IL
FY 2010-11 BUDGET
PARKS & RECREATION
2009-10
Internal Proposed FY Proposed FY
2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-2010 Revised 2010-11 2011-12
ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Actual Actual Actual Budget Budget Budget Budget
RECREATION EXPENSES CONTINUED
79-650-78-00-9005 MERIT - - - 75
79-650-78-00-9009 USE OF RESERVE - - - 16,835 7,525 440 - -
TOTAL EXPENSES:RECREATION 380,691 546,889 633,828 846,811 1,004,471 959,372 818,639 946,245 �� 895,511
TOTAL FUND REVENUES 793,783 1,034,011 1,226,763 1,488,374 1,689,014 1,503,176 1,373,625 1,494,719 1,427,177
TOTAL FUND EXPENSES 772,096 1,019,566 1,150,759 1,433,569 1,720,939 1,559,288 1,389,125 1,494,331 1,427,177
FUND SURPLUS(DEFICIT)ENDING BALANCE 21,687 14,444 76,003 54,805 (31,925) (56,112) (15,500)
PARKS&RECREATION DEPARTMENT HEAD COMMENTS
A Depends on rain days for baseball
B 4 staff for recertification for playground safety inspections
C 3 Certified Park& Rec Professionals; 1 Therapeutic Recreation Certification
D Replacements of flags and banners for City buildings as they deteriorate.
E Annual flowers at City Hall, Library, Town Square and Riverfront
4 of 4
UNITED CITY OF YORKVILLE
KENDALL COUNTY, IL
FY 2010-11 BUDGET
RECREATION CENTER
2009-10
Internal Proposed FY Proposed FY
2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-2010 Revised 2010-11 2011-12
ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Actual Actual Actual Budget Budget Budget Budget
REVENUES
80-000-40-00-3999 BEGINNING BALANCE - (83,000) (77,579) (127,368)
80-000-42-00-4200 MEMBERSHIP FEES - 321,099 400,000 410,000 410,000
80-000-42-00-4210 GUEST FEES - 7,517 10,000 7,200 3,500
80-000-42-00-4220 SWIM CLASS - - 17,060 42,000 42,000 1 35,000
80-000-42-00-4230 PERSONAL TRAINING FEES - - 11,576 20,000 15,000 4 15,000
80-000-42-00-4240 TANNING SESSIONS - - 2,817 5,000 2,100 2,500
80-000-42-00-4270 FEES FOR PROGRAMS - - - 121,406 194,000 194,000 1 125,000
80-000-42-00-4280 CONCESSIONS - - 8,372 12,000 12,500 1 12,000
80-000-42-00-4295 MISC RETAIL - - 100 500
80-000-42-00-4285 VENDING MACHINES - - - - - - - -
80-000-42-00-4286 RENTAL INCOME - 4,698 5,500 4,500 1 3,000
80-000-44-00-4400 DONATIONS/SPONSORSHIPS - 3,447 12,000 700 1 2,000
TRANSFER IN - 100,000 - -
80-000-45-00-4550 GRANTS/SCHOLARSHIPS - - 1,100 500 500
TOTAL REVENUES: - - 597,992 618,600 611,021 481,632
EXPENSES
80-000-50-00-5107 SALARIES - - 27,886 34,200 34,200 34,200
80-000-50-00-5109 SALARIES-PRE SCHOOL - - 35,781 48,000 30,000 c 0 35,000
80-000-50-00-5136 SALRIES-PART TIME - - 90,600 105,000 101,000 •: 0 98,000
80-000-50-00-5137 SALARIES-OVER TIME - - - - 953 1,000 1,000 500
80-000-50-00-5150 SALARIES-INSTRUCTORS - - - 59,912 86,000 67,000 0 1 65,000
80-000-62-00-5401 CONTRACTUAL SERVICES - - - - - 18,000 1 15,000
80-000-62-00-5408 MAINTENANCE SUPPLIES - - 14,184 12,000 10,000 1 11,000
80-000-62-00-5410 MAINTENANCE-OFFICE EQUIP - 2,131 2,750 3,500 4,500
80-000-62-00-5416 MAINTENANCE-GENERAL - - 16,432 10,000 14,000 . 0 16,000
80-000-62-00-5426 GRANTS - - 1,100 500 500
80-000-62-00-5430 TOWEL RENTAL - 536 1,000 1,200 11 1,500
80-000-62-00-5431 POOL REPAIR - - - - 10,258 7,500 8,500 111 5,000
80-000-62-00-5432 LEASE PAYMENT - - - 175,000 210,000 210,000 . 111 220,000
80-000-62-00-5433 LICENSES/PERMITS - - - 342 1,000 1,000 11 700
80-000-62-00-5434 POOL SUPPLIES - - 4,375 5,000 4,500 11 3,200
80-000-62-00-5435 ELECTRICITY - 27,119 47,000 35,000 : 111 28,000
1 of 3
UNITED CITY OF YORKVILLE
KENDALL COUNTY, IL
FY 2010-11 BUDGET
RECREATION CENTER
2009-10
Internal Proposed FY Proposed FY
2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-2010 Revised 2010-11 2011-12
ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Actual Actual Actual Budget Budget Budget Budget
RECREATION CENTER EXPENSES CONTINUED
80-000-62-00-5437 TELEPHONE - - 1,455 1,750 2,000 1 1,750
80-000-62-00-5438 CELLULAR PHONE - - 596 700 700 1 600
80-000-62-00-5439 PROPERTY TAX - - 26,480 26,320 111 53,000
80-000-62-00-5440 SECURITY - 200 720 720 11 500
80-000-62-00-5603 PUBLISHING/ADVERTISING - - 859 1,500 1,500 11 1,500
80-000-62-00-5605 BOOKS/PUBLICATION - - 105 100 100 1 50
80-000-64-00-5600 DUES - - 174 200 200 200
80-000-64-00-5604 TRAINING&CONFERENCES - - - - - 660 - - -
80-000-64-00-5605 TRAVEL EXPENSES - - - - 70 - - -
80-000-65-00-5802 OFFICE SUPPLIES - - - - 5,045 4,000 4,000 2,600
80-000-65-00-5803 PROGRAM EXPENSES - - - - 18,631 31,000 27,000 17,000
80-000-65-00-5804 OPERATING SUPPLIES - - - - 2,593 3,800 3,800 1 3,000
80-000-65-00-5805 RECREATION EQUIPMENT - - - - 6,678 20,000 10,000 6,000
80-000-65-00-5808 POSTAGE&SHIPPING - - - - 73 800 800 600
80-000-65-00-5812 GASOLINE - - - - - 300 300 300
80-000-65-00-5826 MILEAGE - - - - 87 250 250 200
80-000-65-00-5828 CONCESSIONS - - - - - 5,234 4,500 4,500 6,000
MISC RETAIL - - - - - - 76 300
80-000-65-00-5840 SCHOLARSHIPS - - - - - 500 500 400
80-000-65-00-5841 PROGRAM REFUNDS - - - - 2,700 1,000 3,046 4,000
80-000-65-00-5842 MEMBERSHIP REFUNDS - - - 1,294 1,000 1,000 1,500
80-000-72-00-6500 IMRF - - - - 4,088 2,922 11,000 10,000
80-000-72-00-6501 SOCIAL SECURITY - - - - 15,658 20,976 20,976 17,708
80-000-75-00-7002 COMPUTER EQUIP&EQUIP - - - - 22,278 1,000 3,200 1,000
80-000-75-00-7003 OFFICE EQUIPMENT - - - 500 500 300
80-000-75-00-7500 PHONE SYSTEM - - 6,074 200 200 200
80-000-78-00-9909 BAD DEBT/LOSS - - - - -
80-000-78-00-9002 NICOR - 15,509 - 10,000 11,000
80-000-99-00-9979 TRANSFER TO PARKS&REC - - - - -
TOTAL RECREATION EXPENSES: - - - 575,571 695,748 672,088 677,808
TOTAL FUND REVENUES - - 597,992 618,600 611,021 481,632
TOTAL FUND EXPENSES - - 575,571 695,748 672,088 677,808
FUND SURPLUS(DEFICIT)ENDING BALANCE - - - (77,579) (77,148) (61,067) (196,177)
2 of 3
UNITED CITY OF YORKVILLE
KENDALL COUNTY, IL
FY 2010-11 BUDGET
RECREATION CENTER
2009-10
Internal Proposed FY Proposed FY
2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-2010 Revised 2010-11 2011-12
ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Actual Actual Actual Budget Budget Budget Budget
REC CENTER DEPARTMENT HEAD COMMENTS:
3of3
Reviewed By: Agenda Item Number
It lk YMKVLLLE Parks ❑
Recreation ❑
PRRK�g s RECRMTIC" Director ■
TD City Administrator ❑ Tracking Number
L Legal ❑
Human Resources ❑
Police ❑
Park Board Agenda Item Tracking Document
Title: Office Building Use
Agenda Date: January 27, 2011
Synopsis: Discussion and cost estimate of moving Parks and Recreation staff, services, and
programs to different buildings.
Action Previously Taken:
Date of Action: 1-37-2011 Action Taken: Review of proposal, direction to submit
cost estimates of moving.
Item Number:
Type of Vote Required: Majority
Action Requested: Approval
Submitted by: Bart Olson Parks and Recreation
Name Department
Agenda Item Notes:
Memorandum
It To: Bart Olson
From: Scott Sleezer
PRRKj�g s RECR"TJ CC: Park Board
Date: 1-20-11
Subject: Preschool Moving Costs
The itemized cost to move the south preschool to the Park & Recreation
Administration Building are as follows:
• To paint the administration building for the preschool would be $200.00.
• To paint the preschool building for public use would be $200.00.
• To mulch part of the parking lot at the administration building for a
playground would be $1,200.00.
• Additional play equipment for children to play on $500.00.
Total Cost $2,100.00
Reviewed By: Agenda Item Number
It lk YMKVLLLE Parks ❑
Recreation ❑
PRRK�g s RECRMTJC" Director ■
TD City Administrator ❑ Tracking Number
L Legal ❑
Human Resources ❑
Police ❑
Park Board Agenda Item Tracking Document
Title: FY 09/10 Audit
Agenda Date: February 10, 2011
Synopsis: The entire FY 09/10 audit is attached, with narrative that is presented to City
Council.
Action Previously Taken:
Date of Action: N/A Action Taken:
Item Number:
Type of Vote Required: N/A
Action Requested: Informational Item
Submitted by: Bart Olson Parks and Recreation
Name Department
Agenda Item Notes:
United City of Yorkville,
Illinois
Annual Financial Report
For the Year Ended
April 30, 2010
Wolf & Company LLP
Certified Public Accountants
UNITED CITY OF YORKVILLE, ILLINIOS
Table of Contents
PAGE
INDEPENDENT AUDITOR'S REPORT I
MANAGEMENT'S DISCUSSION AND ANALYSIS 2-10
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements
Statement of Net Assets 11-12
Statement of Activities 13-14
Fund Financial Statements
Balance Sheet - Governmental Funds 15
Reconciliation of Balance Sheet of Governmental Funds
to the Statement of Net Assets 16
Statement of Revenues, Expenditures, and Changes in
Fund Balances - Governmental Funds 17
Reconciliation of Statement of Revenues, Expenditures, and
Changes in Fund Balances of Governmental Funds to the
Statement of Activities 18
Statement of Revenues, Expenditures, and Changes
in Fund Balance - Budget and Actual - General Fund 19
Statement of Revenues, Expenditures, and Changes
in Fund Balance - Budget and Actual - Library Fund 20-22
Statement of Net Assets - Proprietary Funds 23-24
Statement of Revenues, Expenses, and Changes in
Fund Net Assets - Proprietary Funds 25
Statement of Cash Flows - Proprietary Funds 26
Statement of Fiduciary Net Assets 27
Statement of Changes in Fiduciary Net Assets 28
Notes to the Financial Statements 29-66
REQUIRED SUPPLEMENTARY INFORMATION
Schedules of Funding Progress and Employer Contributions
Illinois Municipal Retirement Fund 67
Police Pension Fund 68
UNITED CITY OF YORKVILLE, ILLINIOS
Table of Contents
PAGE
COMBINING AND INDIVIDUAL STATEMENTS AND SCHEDULES
GOVERNMENTAL FUND TYPES
GENERALFUND
Schedule of Revenues - Budget and Actual 69-70
Schedule of Expenditures - Budget and Actual 71 -77
NONMAJOR GOVERNMENTAL FUNDS
Combining Balance Sheet - Nonmajor Governmental Funds 78-81
Combining Statement of Revenues, Expenditures, and Changes in
Fund Balances - Nonmajor Governmental Funds 82-85
SPECIAL REVENUE FUNDS
Fox Hill Special Service Area Fund
Schedule of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual 86
Sunflower Special Service Area Fund
Schedule of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual 87
Motor Fuel Tax Fund
Schedule of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual 88
Land Cash Fund
Schedule of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual 89
Park and Recreation Fund
Schedule of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual 91-92
Fox Industrial TIF Fund
Schedule of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual 93
UNITED CITY OF YORKVILLE, ILLINIOS
Table of Contents
PAGE
COMBINING AND INDIVIDUAL STATEMENTS
AND SCHEDULES (CONT.)
GOVERNMENTAL FUND TYPES (CONT.)
SPECIAL REVENUE FUNDS (CONT.)
Countryside TIF Fund
Schedule of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual 94
Downtown TIF Fund
Schedule of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual 95
DEBT SERVICE FUND
Debt Service Fund
Schedule of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual 96
CAPITAL PROJECTS FUNDS
Municipal Building Fund
Schedule of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual 97
Police Equipment Capital Fund
Schedule of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual 98
Public Works Equipment Capital Fund
Schedule of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual 99
Citywide Capital Fund
Schedule of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual 100
UNITED CITY OF YORKVILLE, ILLINIOS
Table of Contents
PAGE
COMBINING AND INDIVIDUAL STATEMENTS
AND SCHEDULES (CONT.)
PROPRIETARY FUND TYPES
Sewer Operation and Improvement Fund
Schedule of Revenues, Expenses, and
Changes in Net Assets - Budget and Actual 101
Water Operation and Improvement Fund
Schedule of Revenues, Expenses, and
Changes in Net Assets - Budget and Actual 102
Recreation Center Fund
Schedule of Revenues, Expenses, and
Changes in Net Assets - Budget and Actual 103
STATISTICAL SECTION (UNAUDITED)
Schedule of Assessed Valuations, Tax Rates,
Tax Extensions and Tax Collections 104-105
INDEPENDENT AUDITOR'S REPORT
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, 2010, 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 basic financial statements referred to above present fairly, in all material respects, the financial
position of United City of Yorkville, Illinois, as of April 30, 2010, and the results of its operations and cash flows of the
proprietary fund, and 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 conducted for the purpose of forming opinions on the financial statements that collectively comprise the
basic financial statements of United City of Yorkville, Illinois. The accompanying information listed as combining and
individual statements and schedules in the table of contents 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 listed in the table of contents
are not a required part of the basic financial statements but are supplementary information required by the
Governmental Accounting Standards Board. 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 information in the statistical section listed in the table of contents was not audited by us and, accordingly, we do
not express an opinion thereon.
Oakbrook Terrace, Illinois
January 18, 2011
MANAGEMENT'S DISCUSSION AND ANALYSIS
UNITED CITY OF YORKVILLE, ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS
April 30, 2010
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,
2010. 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 City's
financial statements(beginning on page 11).
Financial Highlights
The assets of the United City of Yorkville exceeded its liabilities at the close of the fiscal year by $96,377,650
(net assets). Of this amount, $3,042, 137 is restricted for capital improvements, $641 ,013 is restricted for debt
service, and $93,914,469 is invested in capital assets net of related debt, leaving a negative unrestricted net
asset balance of $1 ,219,969.
• The City's total net assets increased by $22,067,545 (30.0%) during the fiscal year ended April 30,
2010. Governmental activities net assets increased by $7,893,133 (15.0%) and the business-type
activities net assets increased by $ 14, 174,412 (65.0%).
• As of the close of the current fiscal year, the United City of Yorkville's' governmental funds reported
combined ending fund balances of $2,767,693, a decrease of $1 ,767,987 from the previous fiscal year.
• At the end of fiscal year 2010, the City's General Fund reported an ending fund balance of negative
$492,939, a decrease of $ 1 ,711 , 196 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 comprise 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 future fiscal periods.
2
UNITED CITY OF YORKVILLE, ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS (CONT.)
April 30, 2010
The Governmental Activities reflect the City's basic services, including administration, public safety,
highways and streets, and culture and recreation. Property taxes, shared state taxes and local utility taxes
finance the majority of these services. The 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 11 through 14 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 15 through 18 of this report.
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 Operation and Improvement
Fund (major fund), the Sewer Operation and Improvement Fund (major fund) and the Recreation Center Fund.
The basic proprietary fund financial statements may be found on pages 23 through 26 of this report.
3
UNITED CITY OF YORKVILLE, ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS (CONT.)
April 30, 2010
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 accounting used for fiduciary funds is similar to that used
by proprietary funds.
The basic fiduciary fund financial statements may be found on pages 27 and 28 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 29 through 66 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 67 and 68 of this
report. The combining 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 69 through 103 of this report.
4
UNITED CITY OF YORKVILLE, ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS (CONT.)
April 30, 2010
GOVERNMENT-WIDE FINANCIAL ANALYSIS
Statement of Net Assets
The following table reflects the condensed Statement of Net Assets (in millions):
Total
Governmental Business-Type Primary
Activities Activities Government
2010 2009 2010 2009 2010 2009
Assets:
Current Assets $ 7.9 $ 8.0 $ 3 .0 $ 15.0 $ 10.9 $ 23.0
Capital and Other Assets 74.4 65.8 67.2 41 .9 141.6 107.7
Total Assets 82.3 73.8 70.2 56.9 152.5 130.7
Liabilities:
Current Liabilities 4.6 2.8 0.4 0.4 5.0 3 .2
Long-term Liabilities 17.4 18.4 33 .7 34.6 51 . 1 53.0
Total Liabilities 22.0 21.2 34.1 35.0 56.1 56.2
Net Assets:
Invested in Capital Assets, Net 61 .0 51 .5 32.9 18.7 93 .9 70.2
Restricted 3 .4 3 . 1 0.2 3 .6 3 . 1
Unrestricted (4. 1 ) (2.0) 2.9 3.2 ( 1.2) 1 .2
Total Net Assets $ 60.3 $ 52.6 $ 36.0 S 21.9 $ 96.3 $ 74.5
The largest portion of the United City of Yorkville's net assets, or 97%, reflects its investment in capital assets
(e.g., land, buildings, machinery and equipment), less any related debt used to acquire and construct those
assets that are 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.
At the end of the current fiscal year, the United City of Yorkville is able to report positive balances in total net
assets in both the 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 11 and 12 of this report.
5
UNITED CITY OF YORKVILLE, ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS (CONT.)
April 30, 2010
Statement of Activities
The following table reflects the condensed Statement of Activities (in millions):
Total
Governmental Business-Type Primary
Activities Activities Government
2010 2009 2010 2009 2010 2009
REVENUES
Program Revenues:
Charges for Services $ 2.2 $ 2.2 $ 4.4 $ 3 .0 $ 6.6 $ 5.2
Operating Grants/Contributions 0.6 0.8
Capital Grants/Contributions 10.7 0.9 14.5 0.3 25.2 1.2
General Revenues:
Property Taxes 4. 1 3.7 4. 1 3.7
Other Taxes 5 .9 6. 1 5.9 6. 1
Other 0.9 1 .9 0.6 0.9 2.5
Transfer In 0. 1 2.3 0. 1 2.3
Total Revenues 24.5 14.8 18.9 6.2 42.8 21.8
EXPENSES
General Government 4.4 5.5 4.4 5.5
Public Safety 3 .7 3 .1 3 .7 3 . 1
Community Development 0.4 0.5 0.4 0.5
Public Works 3 . 1 3 .0 3 . 1 3 .0
Library 1 . 1 1 . 1 1 .1 1 .1
Culture & Recreation 2.2 2.2 2.2 2.2
Interest Long-Term Debt 0.7 0.7 0.7 0.7
Water 2.4 3 .3 2.4 3.3
Sewer 1 .6 1 .3 1 .6 1 .3
Recreation Center 0.6 0.7 0.6
Transfer Out 2.3 0. 1 0. 1 2.3
Special Items 1 .0 1 .0
Total Expenses 16.6 18.4 4.7 5.3 21.3 23.0
Change in Net Assets 7.9 (3.6) 14.2 0.9 22.1 (1.2)
Beginning Net Assets, as Restated 52.4 56.2 21.9 21.0 74.3 77.2
Ending Net Assets $ 66.3 $ 52.6 $ 36.1 $ 21.9 $ 96.4 $ 76.0
6
UNITED CITY OF YORKVILLE,ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS(CONT.)
April 30,2010
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$2,767,693, a decrease of$1,767,987 in comparison with the prior year. This amount
is comprised of reserved fund balances in the amount of $3,522,43 8 and unreserved fund balances in the
amount of negative$754,745 Reserved fund balance is not available for new spending because it has already
been reserved for insurance,debt service,or capital project commitments.
The General Fund is the chief operating fund of the United City of Yorkville. At the end of the current fiscal
year, unreserved fund balance of the General Fund was negative $532,436, while the total fund balance
reported is negative$492,939. As a measure of the General Fund's liquidity,it may be useful to compare both
unreserved fund balance and the total fund balance to total fund expenditures.
The fund balance of the United City of Yorkville's General Fund decreased by$1,711,196 during the current
fiscal year. A majority of this decrease is a direct result of bad debt write offs totaling$1,016,132.
The fund balance of the United City of Yorkville's Library Fund decreased by $228,060 during the current
fiscal year to$571,402.
7
UNITED CITY OF YORKVILLE, ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS (CONT.)
April 30, 2010
GENERAL FUND
The following table reflects the condensed General Fund Budgetary Comparison Schedule (in millions):
Original Final
Budget Budget Actual
Revenues:
Taxes $ 9.2 $ 9.2 $ 8.4
Charges for Service 1 .1 1 .1 1 .3
Other Revenues 1 . 1 1 . 1 0.9
Total Revenues 11.4 11.4 10.6
Expenditures:
General Government 4.5 4.5 4.6
Public Safety 3 .3 3.3 3.3
Community Development 0.4 0.4 0.4
Public Works 1 .8 1 .8 1 .8
Total Expenditures 10.0 10.0 10.1
Excess of Revenues over Expenditures 1.4 1.4 0.5
Other Financing Sources and Uses (1.4) (1.4) (2.3)
Change in Fund Balance $
The General Fund is the City's primary operating fund and the largest source of funding for day-to-day
activities of it various departments. Shown in the General Fund Budgetary Comparison Schedule are the
original and final budgets, as well as the actual amounts received for fiscal year 2010. Aggregate General
Fund revenues increased by approximately $400,000 over the previous fiscal year. Expenditures relating to
Public Safety, Community Development and Public Works were all under budgeted amounts. General
Government expenditures exceeded budgeted amounts by $ 114,031 , due to higher than expected costs relating
to health insurance and tax rebates.
Proprietary Funds - The United City of Yorkville's proprietary funds provide the same type of information
found in the government-wide financial statements, including long-term outflows and capital assets.
Net assets of the Water Operation and Improvement Fund at the end of the year amounted to $19,308,639, and
those for the Sewer Operation and Improvement Fund amounted to $ 16,883,090. The Sewer Operation and
Improvement Fund had an increase in net assets of $ 10,947, 191 while the Water Operation and Improvement
Fund had an increase in net assets of $3,278,529, due mainly to capital contributions from developers.
8
UNITED CITY OF YORKVILLE, ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS (CONT.)
April 30, 2010
CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets
Change in Capital Assets
(in millions)
Net
Balance Additions/ Balance
Governmental Activities May 1, 2009 Deletions April 30, 2010
Non-Depreciable Assets:
Land/Construction in Progress $ 30.2 $ (0. 1) $ 30. 1
Depreciable Capital Assets:
Infrastructure 27.3 10.6 37.9
Buildings 14.5 14.5
Equipment 5.5 5.5
Vehicles/Fumiture/Fixtures 2.6 2.6
Accumulated Depreciation on
Capital Assets ( 14.3) (1 .9) (16.2)
S 65.8 $ 8.6 $ 74.4
During the fiscal year, depreciation expense was charged to the following functions: General Government
($70,577), Public Safety ($ 107,951), Public Works ($ 1 , 111 ,655), Library ($179,525), and Culture and
Recreation ($430,781).
Net
Balance Additions/ Balance
Business-Type Activities May 1, 2009 Deletions April 30, 2010
Non-Depreciable Assets:
Land/Construction in Progress $ 2.0 $ (0.6) $ 1 .4
Depreciable Capital Assets:
Infrastructure 27.2 14.9 42. 1
Vehicles/Fumiture/Fixtures 18.8 0. 1 18.9
Accumulated Depreciation on
Capital Assets (6.0) (1 . 1 ) (7.1)
$ 42.0 $ 13.3 $ 55.3
During the fiscal year, depreciation expense of $734,273 and $331 ,673 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 40.
9
UNITED CITY OF YORKVILLE,ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS(CONT.)
April 30,2010
Debt Administration
At April 30,2010,the City had outstanding debt as follows:
Governmental Business-Type
Activities Activities Total
General Obligation&Alternative
Revenue Source Bonds $ 15,365,000 $ 18,855,000 $ 34,220,000
Debt Certificates 285,000 9,571,912 9,856,912
Loans and Notes Payable 1,154,513 2,686,846 3,841,359
Other Liabilities 525 563 2,596,039 3 121 602
$ 17,330,076 $ 33 709,797 $ 51,039,873
For more detailed information related to long-term debt, see Note 5 to the financial statements, beginning on
page 42. No new debt was issued during fiscal 2009—2010
ECONOMIC FACTORS
The United City of Yorkville was established in 1957, as a result of a merger between the Village of
Yorkville and the Village of Bristol. The Village of Yorkville was originally established in 1834 and has
been the county seat of Kendall County since 1859. It is located approximately 45 miles southwest of
Chicago. According to the 2000 Census,the City had a population of 6,189. A special census was completed
in November of 2008,resulting in a population total of 16,838.
Based on information from the Illinois Department of Employment Security,the 2009 average unemployment
for Kendall County was 10.0%,which is in similar to the State of Illinois rate of 10.1%.
The 2000 Census reported a median value of the City's owner-occupied homes was$157,700,which compares
to$154,900 for the County and$130,000 for the State.
According to the 2000 Census, the City had a median family income of$67,521. This compares to $69,383
for the County and$55,545 for the State.
CONTACTING THE CITY'S FINANCIAL MANAGEMENT
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, Rob Fredrickson,or City Treasurer,William Powell,
United City of Yorkville, 800 Game Farm Road,Yorkville,Illinois 60560.
10
BASIC FINANCIAL STATEMENTS
UNITED CITY OF YORKVILLE, ILLINOIS
Statement of Net Assets
April 30, 2010
(See Following Page)
UNITED CITY OF YORKVILLE, ILLINOIS
Statement of Net Assets
April 30, 2010
Primary Government
Governmental Business-Type
Activities Activities Total
ASSETS
Current Assets
Cash and Cash Equivalents $ 4, 185,507 4, 185,507
Receivables
Property Taxes Receivable 3,276,306 3,276,306
Intergovernmental Receivables 2,054,417 2,054,417
Accounts Receivable 459,445 330,014 789,459
Utility Taxes Receivable 2473659 2473659
Internal Balances (2,482,580) 2,482,580
Prepaid Items 54,288 232,500 286788
Total Current Assets 77795,042 31045,094 10 840 136
Capital Assets (Net of Accumulated Depreciation)
Land, Land Improvements and
Construction in Progress 30,049,329 1 ,442,971 31,492,300
Infrastructure 28,050,993 38,849,496 66,90Q489
Building and Improvements 12,713,680 12,713,680
Equipment and Vehicles 3,602,054 14,967,641 18,569,695
Total Capital Assets 74,416,056 55,260,108 129,676,164
Other Assets
Assets Held for Others 11,091 ,000 11 ,091 ,000
Deferred Charges 58,060 817,298 875,358
Total Other Assets 583060 1L908,298 11 96613 58
Total Assets 82,269, 158 70,213,500 152,482,658
See accompanying Notes to the Financial Statements.
11
Primary Government
Governmental Business-Type
Activities Activities Total
LIABILITIES
Current Liabilities
Accounts Payable 335,840 79,985 415,825
Accrued Payroll 117,174 17,902 135,076
Interest Payable 228,618 342,522 571, 140
Unearned Revenue 3,315,611 451 3,316,062
Other 567,031 567,031
Total Current Liabilities 43564,274 440,860 5,005, 134
Noncurrent Liabilities
Long-term Obligations Due within One Year
Bonds Payable 650,000 250,000 900,000
Debt Certificates Payable 95,000 535,000 630,000
IEPA Loans Payable 202,965 202,965
Notes Payable 151,544 151 ,544
Compensated Absences 221,316 42,694 264,010
Accrued Claims 60,000 60,000
Other Liabilities 275,868 275,868
Long-term Obligations Due in more than One Year
Bonds Payable 14,7155000 18,605,000 3333203000
Debt Certificates Payable 190,000 9,036,912 91226,912
IEPA Loans Payable 1,890 25483,882 2,485,772
Notes Payable 1,0017079 1,001,079
Compensated Absences 165,631 29,923 195,554
Net Pension Obligation 133,940 133,940
Other Post-employment Benefits 4,676 4,676
Other Liabilities 21247,554 2,247,554
Total Noncurrent Liabilities 17,390,076 33,7091798 51 ,099,874
Total Liabilities 211954,350 34,150,658 56,105,008
NET ASSETS
Invested in Capital Assets, Net of
Related Debt 601971,543 32,9427926 93,9141469
Restricted for
Capital Improvements 3,042,137 3,042, 137
Debt Service 426,013 215,000 641,013
Unrestricted (4, 124,885) 2,904,916 (1,2195969)
Total Net Assets $ 60 314 808 36,062,842 96,3773650
12
UNITED CITY OF YORKVILLE, ILLINOIS
Statement of Activities
For the Year Ended April 30, 2010
Program Revenues
Operating Capital
Charges for Grants and Grants and
Funetions/Proerams Expenses Service Contributions Contributions
Primary Government
Governmental Activities
General Government $ 4,367,204 1 ,795,244 8,209
Public Safety 3,665,295 4,381
Community Development 447,491
Public Works 3,082,318 4343263 10,650,597
Library 1,103,649 61,096 19,006
Culture and Recreation 2,217,232 3883913 163,963
Unallocated Bad Debt Adjustments 1,0163132
Interest on Long-Term Debt 757, 192
Total Governmental Activities 16,656,513 2,245,253 629,822 10,650,597
Business-Type Activities
Sewer 1 ,569,785 1,991,015 93698,371
Water 2,416,462 11875,826 4,775,586
Recreation Center 634,346 582,889
Total Business-Type Activities 43620,593 4,449,730 - 14,473,957
Total Primary Government $ 21,277, 106 6,694,983 629 822 25, 124,554
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, as Restated
Net Assets - Ending
See accompanying Notes to the Financial Statements.
13
Net (Expense) Revenue and Changes in Net Assets
Primary Government
Governmental Business-Type
Activities Activities Total
(1563,751) (2,563,751)
(3,660,914) (3,6605914)
(447,491 ) (447,491 )
8,002,542 8,0027542
(1,023,547) (1,023,547)
(1,664,356) (1,664,356)
(1,016, 132) ( 1,016, 132)
(757,192) (757, 192)
(3, 130,841) - (3, 130,841)
10,119,601 1 Q 119,601
41234,950 4,2343950
(51,457) (51 457)
14,303,094 14,303,094
(3,130,841) 14,303,094 11 , 172,253
4,087,698 4,087,698
21480,213 21480,213
1,280,519 1,280,519
1 ,542,649 1 ,542,649
641,360 641,360
10,032,439 - 10,032,439
73,327 5,527 785854
783,999 783,999
134,209 (134,209)
11,023,974 (128,682) 10,895,292
7,893, 133 14, 174,412 22,067,545
52,421,675 21,888,430 745310,105
60,314,808 36 062 842 96377,650
14
UNITED CITY OF YORKVILLE, ILLINOIS
Balance Sheet
Governmental Funds
April 30, 2010
Nonmajor Total
General Library Governmental Governmental
Fund Fund Funds Funds
Assets
Cash and Cash Equivalents $ 164,201 45021,306 41185,507
Receivables
Property Taxes Receivable 2,626,306 650,000 33276,306
Intergovernmental Receivables 1 ,748,223 306,194 25054,417
Accounts Receivable 4599445 459,445
Utility Taxes Receivable 247,659 247,659
Interfund Receivables 454,264 103,048 5573312
Prepaid Items 39,497 14,791 54,288
Total Assets $ 5512L130 130 1 268 465 4 445 339 10 834 934
Liabilities
Accounts Payable $ 2585021 36,241 41 ,578 335,840
Accrued Payroll 87,832 11,222 18,120 117, 174
Deferred Revenue 3,048,330 650,000 308,974 41007,304
Other Liabilities 404,201 162,830 5679031
Interfund Payables 1 ,815,685 1 ,224,207 3,0395892
Total Liabilities 5,614,069 697,463 137555709 8,067,241
Fund Balances
Reserved for
Prepaid Items 395497 14,791 54,288
Capital Purposes 3,0421137 31042,137
Debt Service 426,013 426,013
Unreserved, Undesignated Reported In
General Fund (532,436) (532,436)
Special Revenue Funds 5719002 (167,209) 403,793
Capital Project Funds (626,102) (626,102)
Total Fund Balances (492,939) 571 ,002 2,689,630 21767,693
Total Liabilities and
Fund Balances $ 5, 121, 130 1 268 465 4 445 339 10 834 934
See accompanying Notes to the Financial Statements.
15
UNITED CITY OF YORKVILLE, ILLINOIS
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Assets
April 30, 2010
Total Fund Balances - Governmental Funds $ 2,767,693
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. 74,416,056
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. 58,060
Revenues in the Statement of Activities which do not provide current financial
resources are deferred in the fund financial statements. 691,693
Long-term liabilities are not due and payable in the current period and, therefore,
are not reported in the funds. (16,804,513)
Interest on long-term liabilities is shown as an expenditure when paid by the
funds, but accrued in the Statement of Net Assets. (228,618)
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. (5853563)
Net Assets of Governmental Activities $ 605314,808
See accompanying Notes to the Financial Statements.
16
UNITED CITY OF YORKVILLE, ILLINOIS
Statement of Revenues, Expenditures,
and Changes in Fund Balances
Governmental Funds
For the Year Ended April 30, 2010
Nonmajor Total
General Library Governmental Governmental
Fund Fund Funds Funds
Revenues
Property Taxes $ 2,407,483 1,183,774 345,245 3,936,502
Township Road and Bridge Taxes 151,196 151,196
Sales Tax 21446,099 2,446,099
Income Tax 1,277,889 1,277,889
Motor Fuel Tax 434,263 434,263
Utility Tax 833,669 833,669
Other Taxes 1,322,380 5,139 1,327,519
Charges for Services 11252,904 1,252,904
Licenses, Permits and Fees 304,415 49,593 540,863 894,871
Fines and Forfeits 154,575 11,503 166,078
Investment Income 62,043 1,952 91332 73,327
Grants 8,209 14,555 104,815 127,579
Contributions 2,460 41451 63,529 70,440
Other Revenue 439,448 7,843 229,248 676,539
Total Revenues 10,662,770 11278,810 1,727,295 13 668 875
Expenditures
Current
General Government 4,577,468 12,793 4,590,261
Public Safety 3,260,256 3,260,256
Community Development 419,785 4,050 423,835
Public Works 1,800,389 176,275 1,976,664
Library 915,195 915, 195
Culture and Recreation 1,532,422 1,532,422
Total Current Expenditures 10,057,898 915,195 1,725 540 12,698;633
Capital Outlays 27,625 214,380 242,005
Debt Service
Principal 175,000 674,937 849,937
Interest and Fees 389,050 375,314 764,364
Total Debt Service Expenditures 564,050 1,050 251 1,614,301
Total Expenditures 10 057,898 1,506 870 2,990,171 14,554,939
Excess (Deficiency) of Revenues
Over Expenditures 604,872 (228,060) (1,262,876) (886,064)
Other Financing Sources (Uses)
Transfers In 344,658 1,701,794 2,046,452
Transfers Out (1,644,594) (267,649) (1912243)
Total Other Financing Sources (Uses) (1,299,936) 1 434 145 134,209
Special Item
Adjustment for Bad Debts (1,016,132) (1,016,132)
Net Change in Fund Balances (1,71 1,196) (228,060) 171,269 (1,767,987)
Fund Balances at Beginning of Year, as Restated 1 ,218,257 799,062 2,518,361 4,535,680
Fund Balances at End of Year $ (492,939) 571,002 2,6892630 2,767,693
See accompanying Notes to the Financial Statements.
17
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, 2010
Net Change in Fund Balances - Total Governmental Funds $(1 ,767,987)
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 capital outlays ($175,874)
plus contributions ($10,581,997) exceeded depreciation ($1,900,489) and disposals ($203,534)
in the current period. 8,653,848
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 any effect on net assets.
This amount represents principal reductions during the year. 8493937
This amount represents the forgiveness of a long term liability. 105,000
Interest on long-term debt is shown as a fund expenditure when paid, but is accrued
in the Statement of Activities. 7, 172
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. (8,434)
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. 59,565
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. (55968)
Change in Net Assets of Governmental Activities $ 75893,133
See accompanying Notes to the Financial Statements.
18
UNITED CITY OF YORKVILLE, ILLINOIS
Statement of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual
General Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Revenues
Property Taxes $ 25450,000 21407,483 (42,517)
Township Road and Bridge Taxes 160,000 151, 196 (81804)
Sales Tax 2,6003000 2,446,099 (153,901)
Income Tax 1,595,554 1,277,889 (317,665)
Utility Tax 961,000 833,669 (127,331)
Other Taxes 1,400,334 1 ,322,380 (77,954)
Charges for Services 15116,000 1,252,904 136,904
Licenses, Permits and Fees 729,300 304,415 (424,885)
Fines and Forfeits 120,000 154,575 34,575
Investment Income 30,000 62,043 32,043
Grants 8,209 8,209
Contributions 2,460 21460
Other Revenue 255,657 439,448 183,791
Total Revenues 11 ,417,845 10,662,770 (755 075)
Expenditures
Current
General Government 414635437 4,577,468 114,031
Public Safety 3,284,459 3,260,256 (24,203)
Community Development 435,328 419,785 (15,543)
Public Works 1,800,435 1,800,389 (46)
Total Expenditures 9,983,659 10,057,898 74239
Excess of Revenues over Expenditures 1,434, 186 604,872 (829 314)
Other Financing Sources (Uses)
Transfers In 703408 344,658 2743250
Transfers Out (1,5043594) (13644,594) (140,000)
Total Other Financing Sources (Uses) (1,434, 186) (1,299,936) 134,250
Special Item
Adjustment for Bad Debts (1,016, 132) (1016132)
Net Change in Fund Balance - (1,711, 196) (1 ,711, 196)
Fund Balance at Beginning of Year, as Restated 1,218,257 112183257
Fund Balance at End of Year $ 1,218,257 (492,939) (1 ,711 196)
See accompanying Notes to the Financial Statements.
19
UNITED CITY OF YORKVILLE, ILLINOIS
Statement of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual
Library Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Revenues
Property Taxes $ 11190,252 1,183,774 (65478)
Other Taxes
Personal Property Replacement Taxes 3,720 55139 1,419
Licenses, Permits and Fees
Development Fees - Building 40,000 159550 (24,450)
Development Fees - Books 40,000 15,550 (249450)
Copy Fees 2,500 3,773 1,273
Library Subscription Cards 205000 14,720 (5,280)
Total Licenses, Permits and Fees 102,500 49,593 (52,907)
Fines 8,000 11,503 3,503
Investment Income 179400 19952 (15,448)
Contributions 2,000 4,451 25451
Grants 17,500 14,555 (2,945)
Other Revenue
Insurance Reimbursements 61181 61181
Rental Income 1 ,000 1,239 239
Sale of Books 1 ,000 423 (577)
Total Other Revenue 21000 79843 5,843
Total Revenues 1,3435372 19278,810 (645562)
Expenditures
Current
Library
Salaries - Employees 8009000 486,675 (313,325)
Group Health Insurance 68,200 703805 21605
Group Life Insurance 2,000 11240 (760)
Dental and Vision Assistance 5,200 5,589 389
Bonding 35000 39222 222
Attorney 10,000 21125 (7,875)
Contract Services 40,000 16,868 (23,132)
Maintenance - Bldg/Janitorial 30,000 20,248 (9,752)
Maintenance - Office Equipment 20,000 2,506 (17,494)
Maintenance - Photocopier 15,000 2,442 (123558)
Electricity/Gas 47,500 123009 (35,491)
See accompanying Notes to the Financial Statements. (Cont.)
20
UNITED CITY OF YORKVILLE, ILLINOIS
Statement of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual (Cont.)
Library Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Expenditures (Cont.)
Current (Com.)
Library (Cont.)
Telephone 7,500 5,198 (2,302)
Database 15,000 13,796 (1,204)
Subscriptions 15,000 41250 (10,750)
Training and Conferences 4,000 358 (3,642)
Public Relations 21000 663 (1 ,337)
Employee Recognition 41000 1,113 (25887)
Contingencies 1099677 4,985 (104,692)
Library Supplies 20,000 4,080 (15,920)
Custodial Supplies 20,000 11,104 (8,896)
Office Supplies 15,000 9,809 (5,191)
Postage and Shipping 2,000 1 ,738 (262)
Publishing and Advertising 2,000 29 (1 ,971)
Mileage 11000 566 (434)
Videos 25,000 4,750 (20,250)
Library Programming 20,000 109137 (91863)
Library Board Expenses 21000 33 (11967)
Books - Adult 50,000 20,213 (29,787)
Books - Juvenile 509000 409325 (9,675)
Books - Audio 30,000 85176 (21,824)
Books - Reference 35,000 24,097 (10,903)
Books - Development Fee 40,000 16,638 (23,362)
Memorials/Gifts 2,000 4,416 2,416
Bldg - Development Fees 40,000 16,171 (23,829)
CD's/Music 15,000 2,963 (12,037)
Meeting Room 1,000 52 (948)
IMRF Participants 22,000 19,866 (2, 134)
Social Security/Medicare 55,000 36,691 (18,309)
Computer Equipment & Software 20,000 4,276 (15,724)
Automation 403000 24,973 (15,027)
Total Current Expenditures 1,705,077 915,195 (789,882)
Capital Outlay
Building Expansion 27,625 27,625
Debt Service
Principal 175,000 175,000
Interest 389,050 389,050
Total Debt Service 564,050 564,050 -
Total Expenditures 21269,127 1,5061870 (762,257)
See accompanying Notes to the Financial Statements. (Cont.)
21
UNITED CITY OF YORKVILLE, ILLINOIS
Statement of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual (Cont.)
Library Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Net Change in Fund Balance (925,755) (228,060) 697,695
Fund Balance at Beginning of Year 799,062 799,062
Fund Balance at End of Year $ (126 6931 571 002 697,695
See accompanying Notes to the Financial Statements.
22
UNITED CITY OF YORKVILLE, ILLINOIS
Statement of Net Assets
Proprietary Funds
April 30, 2010
Sewer Water
Operation and Operation and Recreation
Improvement Improvement Center
Fund Fund Fund Total
Assets
Current Assets
Receivables
Accounts, Net of Allowance $ 123,546 206,468 330,014
Interfund Receivables 2,625,522 2,6255522
Prepaid Items 215,000 17,500 232,500
Total Current Assets 2,749,068 421,468 173500 3, 188,036
Noncurrent Assets
Capital Assets not being Depreciated 1,442,971 1,442,971
Capital Assets being Depreciated, Net 21,863,906 311953,231 5358I7, 137
Total Noncurrent Assets 21,863,906 33,396,202 - 55,260108
Other Assets
Assets Held for Others 11,091,000 11,091,000
Deferred Charges 112,498 704,800 817,298
Total Other Assets 11,203,498 704,800 11,908,298
Total Assets 35,816,472 34,522,470 17,500 701356,442
See accompanying Notes to the Financial Statements.
23
Sewer Water
Operation and Operation and Recreation
Improvement Improvement Center
Fund Fund Fund Total
Liabilities
Current Liabilities
Accounts Payable 81575 62,808 8,602 79,985
Accrued Payroll 5,282 7,847 4,773 17,902
Interest Payable 232,345 1109177 342,522
Interfund Payable 11,453 131,489 142,942
Unearned Revenue 451 451
Current Portion of Long-Term Debt
Bonds Payable 155,000 95,000 250,000
Debt Certificates Payable 250,000 285,000 535,000
Loans Payable 119,465 83,500 202,965
Compensated Absences 15,622 26,000 11072 42,694
Other Liabilities 275,868 275,868
Total Current Liabilities 786.289 957,653 146,387 1,890,329
Noncurrent Liabilities
Bonds Payable 14,000,000 43605,000 18,605,000
Debt Certificates Payable 21170,000 6,866,912 9,036,912
Loans Payable 885,417 1,598,465 2,483,882
Compensated Absences 6,358 23,565 29,923
Other Liabilities 1,085,318 11162,236 2,247,554
Total Noncurrent Liabilities 18,147,093 141256,178 - 32,403,271
Total Liabilities 18,933,382 15,213,831 146,387 34,293,600
Net Assets
Invested in Capital Assets - Net of
Related Debt 14,5181706 18,424,220 32,942,926
Restricted for Debt Service 215,000 215,000
Unrestricted 2,364,384 669,419 (128,887) 2,904,916
Total Net Assets $ 16,883,090 19308,639 (128,887) 36,062,842
24
UNITED CITY OF YORKVILLE, ILLINOIS
Statement of Revenues, Expenses, and
Changes in Fund Net Assets
Proprietary Funds
For the Year Ended April 30, 2010
Sewer Water
Operation and Operation and Recreation
Improvement Improvement Center
Fund Fund Fund Total
Operating Revenues
Charges for Services $ 715,512 1,6643128 582,889 2,962,529
Other Revenue 5,708 4, 161 9,869
Total Operating Revenues 721,220 1,668,289 582,889 2,972,398
Operating Expenses
Operations 407,558 1,081,618 634,346 21123,522
Improvements 108,274 108,274
Depreciation 331,673 734,273 1,065,946
Total Operating Expenses 7395231 1,924, 165 634,346 3,297,742
Operating Income (Loss) (18,011) (255,876) (51,457) (3255344)
Nonoperating Revenues (Expenses)
Connection Fees 1,2603689 201,466 11462, 155
Recapture Fees 91106 6,071 155177
Investment Income 2,174 3,204 149 5,527
Amortization Expense (353400) (92,784) (128,184)
Interest Expense (795,154) (399,513) (1 , 194,667)
Total Nonoperating Revenues (Expenses) 4413415 (281,556) 149 160,008
Income (Loss) before Transfers and Contributions 423,404 (537,432) (51,308) (165,336)
Other Financing Sources (Uses)
Contributions - Capital Assets 9,698,371 41775,586 14,473,957
Transfers In 965,806 81 ,750 130473556
Transfers Out (1407390) (1,0417375) (13181,765)
Total Other Financing Sources (Uses) 10,523,787 3,815,961 - 141339,748
Change in Net Assets 103947,191 3,2781529 (51,308) 14,174,412
Net Assets at Beginning of Year 5,935.899 16,030, 110 (77,579) 213888,430
Net Assets at End of Year $ 16,883,090 19,308,639 (128,887) 36,062,842
See accompanying Notes to the Financial Statements.
25
UNITED CITY OF YORKVILLE, ILLINOIS
Statement of Cash Flows
Proprietary Funds
For the Year Ended April 30, 2010
Sewer Water
Operation and Operation and Recreation
Improvement Improvement Center
Fund Fund Fund Total
Cash Flows from Operating Activities
Cash Received From Customers $ 728,196 1,695,029 582,889 31006,114
Cash Payments For Goods and Services (145,479) (1,005,126) (430,786) (1,581,391)
Cash Payments To Employees (261,709) (344,000) (209,735) (815,444)
Net Cash Provided (Used) by Operating Activities 321,008 345,903 (57,632) 609,279
Cash Flows from Noncapital Financing Activities
lnterfund Borrowing (454,151) 43,027 57,284 (353,840)
Transfers In 81,750 81,750
Transfers Out (140,390) (75,569) (215,959)
Net Cash Provided (Used) by Noncapital
Financing Activities (594,541) 49,208 57,284 (488,049)
Cash Flows from Capital and Related Financing
Activities
Connection and Recapture Fees 1,269,795 207,537 11477,332
Principal Paid on Capital Debt (532,063) (441,394) (973,457)
Interest Paid on Capital Debt 744,667) (376,602) (1 ,121,269)
Net Cash Used by Capital and Related
Financing Activities (6,935) (610,459) (617,394)
d
Cash Flows Provided by Investing Activities
Investment Income 2, 174 3,204 149 5,527
Net Decrease in Cash and Cash Equivalents (278,294) (212,144) (199) (490,637)
Cash and Cash Equivalents at Beginning of Year 278,294 212,144 199 490,637
Cash and Cash Equivalents at End of Year $
Reconciliation of Operating Loss to Net Cash
Provided (Used) by Operating Activities
Operating Loss $ (18,011) (255,876) (51,457) (325,344)
Adjustments to Reconcile Operating Loss
to Net Cash Provided (Used) by Operating Activities
Depreciation 331,673 734,273 1,065,946
Changes in Assets and Liabilities:
Accounts and Other Receivables 6,976 26,740 33,716
Prepaid Items (215,000) (17,500) (232,500)
Accounts Payable (11,925) 46,052 9,053 43,180
Accruals and Other Liabilities 12,295 91714 21272 24,281
Net Cash Provided (Used) by Operating Activities _$_ 321,008 345,903 (57,632) 609,279
Non-cash Transactions
Capital Assets Transferred from the Water Fund to the Sewer Fund $ 965,806 (965,806)
Developer Contributions of Systems $ 9,698,371 4,775,586 14 473,957
See accompanying Notes to the Financial Statements.
26
UNITED CITY OF YORKVILLE, ILLINOIS
Statement of Fiduciary Net Assets
Trust and Agency Funds
April 30, 2010
Escrow
Pension YBSD - Deposit -
Trust Fund Agency Fund Agency Fund
Assets
Cash and Cash Equivalents $ 57,664 4573142 120,216
Investments
U.S. Treasury Securities 961, 133
U.S. Agency Securities 964,480
Mutual Funds 1,642,908
Receivables
Interest Receivable 19,501
Accounts Receivable 530,993
Total Assets 3,645,686 988, 135 120,216
Liabilities
Accounts Payable 20,531 9,124
Due to Other Governments 967,604
Other Liabilities 21332 111,092
Total Liabilities 21332 9883135 1203216
Net Assets
Held for Employees' Pension Benefits $ 3,643,354
See accompanying Notes to the Financial Statements.
27
UNITED CITY OF YORKVILLE, ILLINOIS
Statement of Changes in Fiduciary Net Assets
Pension Trust - Police Pension Trust Fund
For the Year Ended April 30, 2010
Additions
Contributions
Employer $ 323,291
Plan Members 201,924
Total Contributions 525,215
Investment Income
Net Increase in Fair Value
of Investments 4423602
Dividend Income 18,444
Interest Income 62,814
Less Investment Expense (15,008)
Net Investment Income 508,852
Total Additions 1,034,067
Deductions
Benefit Payments 134,654
Legal Expenses 1,950
Administrative Expenses 91520
Total Deductions 146, 124
Change in Net Assets 887 943
Net Assets - Beginning of Year 2,755,411
Net Assets - End of Year $ 3,643,354
See accompanying Notes to the Financial Statements.
28
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
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.
29
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
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 fiord.
The Library Fund is used to record activity relating to the Yorkville Public Library.
30
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
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 Operation and Improvement 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 charges to users based on
sewer consumption.
Water Operation and Improvement 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. Pension trust funds
account 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,
31
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
1 . Summary of Significant Accounting Policies (Cont.)
C. Measurement Focus and Basis of Accounting (Cont.)
licenses and permits, 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
parry 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.
32
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
1 . Summary of Significant Accounting Policies (Cont.)
D. Budgets and Budgetary Accounting (Cont.)
4) Formal budgetary integration is employed as a management control device during the year for
the General Fund, Special Revenue Funds, Debt Service Fund and Capital Projects Funds.
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 209000 N/A
Site Improvements 20,000 3 - 50 years
Buildings 50,000 10 - 50 years
Building Improvements 25,000 1.0 - 20 years
Vehicles, Machinery and Equipment 5,000 3 - 10 years
Software 255000 2 - 7 years
Infrastructure - Street Network 505000 30 - 40 years
Infrastructure - Water Network 753000 20 - 75 years
Infrastructure - Sanitary Network 75,000 25 - 60 years
Infrastructure - Storm Sewer 505000 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.
33
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
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 (2009 levy) were levied in September of 2009 by passage of a Tax Levy Ordinance.
2009 taxes attach as an enforceable lien on January 1 , 2009. Tax bills are prepared by Kendall
County and issued on or about February 1 , 2010. They are payable in two installments on or about
July 1 , 2010 and on or about September 1 , 2010. 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 2008 tax levy. Substantially all property taxes recorded as receivable by the
City as April 30, 2010 are anticipated to be received by November 1 , 2010. As these taxes are levied
to fund operations for the 2010-2011 fiscal year, the revenue has been deferred at April 30, 2010 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.
34
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
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, 2010, the balance of this project was $ 11 ,091 ,000 reported in the Sewer
Operation and Improvement 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, 2010, the
outstanding balance is $ 11 ,370,000, including $2,020,000 in Series 2008 refunding bonds. See
Note 5 for more information on this long-term debt issue.
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.
35
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
1 . Summary of Significant Accounting Policies (Cont)
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. As a result of this policy, the City has evaluated all
receivables at April 30, 2010, and recognized a write-down of $ 1 ,016, 132 for those accounts not
considered to be collectible. This has been reported as a Special Item in both the Government
Activities and General Fund.
2. Legal Compliance and Accountability
The following funds report deficit fund equity:
Deficit
General Fund $ (492,939)
Nonmajor Special Revenue Fund
Land Cash (603,425)
Nonmajor Capital Projects Funds
Municipal Building (607,724)
Citywide Capital (185378)
Nonmajor Proprietary Fund
Recreation Center Fund (128,887)
The following funds report an excess of actual expenditures over budget:
Excess
General Fund $ 74,239
Nonmajor Special Revenue Funds
Land Cash 157,034
Fox Industrial TIF A70
Downtown TIT 831
The General Fund also reported an unbudgeted adjustment forbad debts in the amount of $1 ,016,132. See
Note I .Q. Transfers Out from the General Fund exceeded budget by $140,000, while Transfers In to the
General Fund exceeded budget by $274,250.
36
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
3. Deposits and Investments
A. Cash
The carrying amount of cash, excluding the Pension Trust Fund, was $4,711, 170 at April 30, 2010,
while the bank balances were $5, 126,031 . Cash on hand of $784 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, 2010, the entire balance was insured
or collateralized.
At April 30, 2010, the Pension Trust Fund's carrying amount of cash was $57,664 and the bank
balances were $57,664. The entire balance was covered under FDIC insurance as of April 30, 2010,
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,
2010, the City held $50,911 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 parry. 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 parry institution in the name of the
City. The third parry institution shall comply with all qualifications and requirements as set forth in
the Illinois Complied Statutes 30ILCS 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.
37
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
3. Deposits and Investments (Cont.)
C. Police Pension Investments
The Pension Trust Fund is authorized to invest in investments permitted under Section 3- 135 of the
Illinois Police Pension Code (40 ILCS 5/1 -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, 2010:
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 $ 961, 133 577,260 383,873
Federal Home Loan Mortgages 98,415 98,415
Federal Farm Credit Bank 102,890 102,890
Federal National Mortgage
Association 705,238 386,369 89,391 229,478
Government National Mortgage
Association 57,937 57,937
Total Fixed Income Securities 1,925,613 - 963,629 674,569 287,415
Mutual Funds 1,642,908
Total Investments $ 3,5%521
38
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
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, 2010, 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.
39
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
4. Capital Assets
Governmental Activities
Balance, Balance,
May 1 April 30,
2009 Additions Deletions 2010
Capital Assets Not Being Depreciated
Land $ 29,8355610 29,835,610
Construction in Progress 3285043 2135719 (3285043) 2135719
30,163,653 2135719 (328,043) 30,0495329
Capital Assets Being Depreciated
Buildings 1495099556 14,5095556
Equipment 55518,830 30,536 5,5495366
Vehicles 2,602,327 25602,327
Infrastructure 27,331 ,901 10 638J25 37 970 026
49,962,614 10,668 661 60563L275
Less Accumulated Depreciation For
Buildings 1 ,505,685 290,191 1 ,795,876
Equipment 25004,472 470,336 2,474,808
Vehicles 1 ,765,548 309,283 230745831
Infrastructure 9,0885354 830,679 %919033
033
14,3643059 13900,489 - 16 264 548
Total Capital Assets Being
Depreciated, Net 3555985555 8,7685172 - 44366727
Governmental Activities Capital
Assets, Net $ 65,762,208 8,9813891 (328,043) 74,416,056
Depreciation expense of $ 1 ,900,489 was charged to the governmental activities functional expense
categories as follows:
Governmental Activities Depreciation
General Government $ 70,577
Public Safety 1075951
Public Works 131115655
Library 179,525
Culture and Recreation 4305781
$ 1 ,9005489
40
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
4. Capital Assets (Cont.)
Business-Type Activities
Balance, Balance,
May 1 April 30,
2009 Additions Deletions 2010
Capital Assets Not Being Depreciated
Land $ 615,376 6155376
Construction in Progress 1 ,423,092 (5955497) 827 595
250389468 - (5955497) 1 442 971
Capital Assets Being Depreciated
Equipment 185766,299 125,000 18,891,299
Infrastructure 27,174,457 14,863 245 42 037,702
455940,756 1459889245 - 60992%001
Less Accumulated Depreciation For
Equipment 3,492,804 4305222 319235026
Infrastructure 2,553 114 635 724 3 188 838
63045,918 1,065,946 - 7, 1113864
Total Capital Assets Being
Depreciated, Net 39,894,838 13,922,299 5398179137
Business Type Activities Capital
Assets, Net $ 41 ,9333306 13,922,299 (595 497) 55 260 108
Depreciation expense of $734,273 and $331 ,673 was charged to the Water and Sewer Funds and functional
expense categories, respectively.
41
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
5. Long-Term Debt
Debt service payments are paid from the Debt Service, Library, Fox Industrial TIF, Countryside TIF, Public
Works Equipment Capital, and Citywide Capital (Special Revenue - nonmajor) Funds for governmental
activities and from the Water Operation and Improvement and Sewer Operation and Improvement 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, 2010:
Governmental Activities
Balances Balances Due
April 30, April 30, Within
2009 Additions Reductions 2010 One Year
General Obligation and Alternate
Revenue Source Bonds
Series of 2002 $ 280,000 65,000 215,000 70,000
Series of 2005 3,525,000 165,000 31360,000 170,000
Series of 2005A 31465,000 175,000 33290,000 185,000
Series of 2005B 7,225,000 25,000 71200,000 75,000
Series of 2006 1 450,000 150,000 1 300 000 150,000
Total General Obligation and
Alternate Revenue Source Bonds 15,945,000 - 580,000 155365,000 6505000
Debt Certificates
Series of 2002A Refunding 55,000 55,000
Series of 2004C 375,000 90,000 285,000 95,000
Total Debt Certificates 430,000 145,000 285 000 95,000
Other Liabilities
Conover Sewer Recapture 1,890 1,890
Note Payable 350,000 100,000 250,000 125,000
Adjustable Rate Note Payable 927,560 24,937 902,623 26,544
Compensated Absences 593,411 206,464 386,947 221,316
Net Pension Obligation (Asset) (16, 161) 150,101 133,940
Other Post-employment Benefits 2,345 2,331 4,676
Other Commitments (See Note 6) 105,000 105,000
Total Other Liabilities 1 964 045 152 432 436,401 11680,076 372,860
$ 18,339,045 152,432 1, 161,401 17,3303076 11117,860
42
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
5. Long-Term Debt (Cont.)
Business-Type Activities
Balances Balances Due
April 30, April 30, Within
2009 Additions Reductions 2010 One Year
General Obligation and Alternate
Revenue Source Bonds
Series of 2004B $ 2,9803000 145,000 2,835,000 155,000
Series of 2005C 1,8101000 80,000 1,730,000 85,000
Series of 2005D 9,300,000 9,300,000
Series of 2007A Refunding 2,980,000 10,000 2,970,000 10,000
Series of 2008 Refunding 2,020,000 2,020,000
Total General Obligation and
Alternate Revenue Source Bonds 19,090,000 - 235,000 18,855,000 250,000
Debt Certificates
Series of 2002 Capital Appreciation* 932, 125 34,787 145,000 821,912 215,000
Series of 2003 - IRBB 1 ,630,000 85,000 13545,000 90,000
Series of 2003 800,000 8003000
Series of 2004A 1,030,000 155,000 875,000 160,000
Series of 2006A Refunding 5,540,000 10 000 5,530,000 70 000
Total Debt Certificates 91932, 125 34,787 395 000 %571,912 912 535 000
Loans Payable
IEPA Loan Ll 7-013000 144,076 343126 109,950 35,358
IEPA Loan L17-115300 976,873 81,943 894,930 84,107
IEPA Loan L17-156300 1,763,417 81 451 L681,966 966 83 500
Total Loans Payable 2,884,366 - 197,520 2,686,846 202,965
Other Liabilities
Compensated Absences 53,945 18,672 72,617 42,694
Other Commitments (See Note 6.B.) 2,670,505 66,433 213 516 2,523,422 275 868
Total Other Liabilities 21724,450 853105 213,516 2 596 039 318 562
$ 343630,941 119,892 1,041,036 33 709 797 1,306527
* $34,787 of the additions for this bond represents the accretion of interest.
43
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
5. Long-Term Debt (Cont.)
Governmental Activities:
General Obligation and Alternate Revenue Source Bonds
Series of 2002
$625,000 payable to BNY Midwest Trust Company at an interest rate ranging from 3.00% to 4.75% and
maturing December 2012. Payable from incremental property tax revenues in the Fox Industrial TIF
(Special Revenue) Fund.
Debt service to maturity is as follows:
Year
Ended
April 30 Principal Interest Total
2011 $ 705000 9,933 79,933
2012 70,000 63783 769783
2013 75,000 3 563 78 563
$ 2155000 20,279 235,279
Series of 2005
$3,525,000 payable to BNY Midwest Trust Company at an interest rate ranging from 3.50% to 4.35% and
maturing December 2024. Payable from incremental property tax revenues in the Countryside TIF (Special
Revenue) Fund.
Debt service to maturity is as follows:
Year
Ended
April 30 Principal Interest Total
2011 $ 170,000 1375093 307,093
2012 175,000 131 ,143 306, 143
2013 1805000 124,668 304,668
2014 185,000 1173738 302,738
2015 1955000 110,523 305,523
2016-2020 1 ,090,000 4295363 1 ,519,363
2021-2025 1,365,000 181 A63 13546,463
$ 3,360,000 1 ,231,991 4,591 ,991
44
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
5. Long-Term Debt (Cont.)
Governmental Activities (Cont):
General Obligation and Alternate Revenue Source Bonds (Cont.)
Series of 2005A
$3,825,000 payable to BNY Midwest Trust Company at an interest rate ranging from 4.00% to 4.375% and
maturing December 2022.
Debt service to maturity is as follows:
Year
Ended
April 30 Principal Interest Total
2011 $ 185,000 136,579 321,579
2012 195,000 1299179 3245179
2013 2055000 1215379 3265379
2014 2155000 113,179 328,179
2015 2253000 104,579 3293579
2016-2020 11310,000 377,561 1,687,561
2021-2023 9559000 85,094 1,0405094
$ 35290,000 1 ,067,550 49357,550
Series of 2005B
$7,250,000 payable to BNY Midwest Trust Company at an interest rate ranging from 4.00% to 4.75% and
maturing December 2024. Payable from the Library Fund and secured by property tax revenues.
Debt service to maturity is as follows:
Year
Ended
April 30 Principal Interest Total
2011 $ 75,000 319,125 394,125
2012 175,000 3165125 4915125
2013 2903000 3093125 5995125
2014 335,000 297,525 632,525
2015 4005000 284,125 684,125
2016-2020 2,495,000 1, 1525050 3,6479050
2021-2025 3 4303000 504,681 3,9345681
$ 79200,000 3, 182,756 10,3822756
45
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
5. Long-Term Debt (Cont.)
Governmental Activities (Cont):
General Obligation and Alternate Revenue Source Bonds (Cont.)
Series of 2006
$ 1 ,500,000 payable to BNY Midwest Trust Company at an interest rate ranging from 4.75% to 4.80% and
maturing December 2024. Payable from the Library Fund and secured by property tax revenues.
Debt service to maturity is as follows:
Year
Ended
April 30 Principal Interest Total
2011 $ 150,000 61 ,800 211,800
2012 1755000 54,675 229,675
2013 150,000 463363 196,363
2014 100,000 399238 1395238
2015 505000 34,488 845488
2016-2020 2505000 136,813 3863813
2021-2025 425,000 64 375 48%375
$ 1 ,3009000 437,752 157375752
Debt Certificates
Series of 2002A Refunding
$1 ,280,000 payable to BNY Midwest Trust Company at an interest rate ranging from 2. 15% to 5. 15% and
maturing January 2022. During fiscal year 2007, $925,000 of these Certificates were refunded from the
proceeds of the Series of 2006A Refunding Debt Certificates. After the partial refunding, the Certificates
bore an interest rate of 4.0%. Final payment was made on this Certificate in January 2010.
Series of 2004C
$650,000 payable to Bernardi Securities at an interest rate ranging from 3.80% to 5.00% and maturing
December 2012. Payable from sales and utility tax revenues
Debt service to maturity is as follows:
Year
Ended
April 30 Principal Interest Total
2011 $ 95,000 12,825 107,825
2012 95,000 85740 103,740
2013 95,000 4,465 99,465
$ 285,000 26,030 3113030
46
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 305 2010
5. Long-Term Debt (Cont.)
Governmental Activities (Cont):
Loan Payable
Conover Sewer Recapture
$ 1,890 owed to John Conover as reimbursement for sewer extensions. The loan is flue in FY 2023.
Notes Payable
Land Purchase Agreement
In December 2007, the City entered into an agreement to purchase three parcels of land for the purpose of
expanding the City's area available for recreational parks. The total purchase price is $550,000 to be paid
over a period of five years. This is a non-interest bearing agreement. Payments are made from the Citywide
Capital (nonmajor) Fund.
The remaining installment payments are due as follows:
Year
Ended Amount
April 30 Due
2011 $ 125,000
2012 125,000
$ 250,000
Adjustable Rate Note
In July 2008, the City entered into an agreement to purchase land and a building for use by the Public Works
Department. The total cost of the purchase was $1 ,251 ,900. An initial cash payment was made for
$314,400 and the remaining balance of $937,500 was financed by the seller of the property. The interest rate
on the note adjusts after five years and in five year increments thereafter. The adjustment on the interest rate
is based upon the yield for five year United States Treasury Bonds 45 days prior to the date of adjustment.
The initial interest rate of the note was established at 6.26% and will continue at that rate until October 1,
2013 . The note expires on October 1 , 2028, when the unpaid principal balance becomes due. After five
years, there is no penalty to pay off the principal balance. Currently, the City is making monthly payments
of $6,858.
47
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
5. Long-Term Debt (Cont.)
Governmental Activities (Cont):
Notes Payable (Cont.)
Adjustable Rate Note (Cont.)
Installment payments due, using the current interest rate of 6.26% and equal monthly payments, are as
follows:
Year
Ended
April 30 Principal Interest Total
2011 $ 263544 55,751 82,295
2012 28,254 545041 82,295
2013 30,074 52,221 825295
2014 32,012 505283 825295
2015 34,074 483221 82,295
2016-2020 2069271 2059204 4115475
2021-2025 2815851 1295624 411,475
2026-2029 2635543 31,346 2943889
$ 902,623 626,691 17529,314
Business-Type Activities:
General Obligation and Alternate Revenue Source Bonds
Series of 2004B (Alternate Revenue Source)
$3,500,000 payable to BNY Midwest Trust Company for improvements to the Waterworks and Sewerage
System of the City. The Series 2004B G.O. Bonds bear interest ranging from 2.50% to 4.00%. The
principal matures December 2018. Payable from sewer connection fees.
Debt service to maturity is as follows:
Year
Ended
April 30 Principal Interest Total
2011 $ 1555000 1033300 258,300
2012 160,000 98,650 258,650
2013 170,000 935850 263,850
2014 2803000 885750 3685750
2015 3755000 78,950 453,950
2016-2019 11695 000 171 625 1 ,866 625
$ 2,8355000 635,125 3 470 125
48
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
5. Long-Term Debt (Cont.)
Business-Type Activities (Cont.):
General Obligation and Alternate Revenue Source Bonds (Cont.)
Series of 2005C
$2,000,000 payable to BNY Midwest Trust Company at an interest rate ranging from 3.5% to 5.5% and
maturing December 2024. Payable from water and sewer revenues.
Debt service to maturity is as follows:
Year
Ended
_ . . April 30 Principal Interest Total
2011 $ 85,000 803700 1655700
2012 90po 77,725 1675725
2013 90,000 749575 1645575
2014 955000 705975 165,975
2015 100,000 67,175 1679175
2016-2020 565,000 272,275 8379275
2021-2025 705,000 119,350 824,350
$ 13730,000 762J75 2 492 775
Series of 2005D
$ 11 ,300,000 payable to BNY Midwest Trust Company at an interest rate of 4. 150% and maturing December
2016. This bond was issued to finance the construction of the Rob Roy Creek Interceptor, which the City
agreed to fund as part of an intergovernmental agreement with the Yorkville-Bristol Sanitary District dated
June of 2004. 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. As of April 30,
2010, no such taxes have been extended by the City. In December 2008, $2,000,000 of these bonds were
refunded with the proceeds of the 2008 Series Refunding Bonds.
Debt service to maturity is as follows:
Year
Ended
April 30 Principal Interest Total
2011 $ 385,950 385,950
2012 1,0005000 3853950 153853950
2013 1,600,000 344,450 1 ,944,450
2014 137005000 278,050 1,978,050
2015 2,000,000 2075500 23207,500
2016 35000,000 124,500 3, 1245500
$ 913003000 1,726,400 11,026,400
49
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
5. Long-Term Debt (Cont.)
Business-Type Activities (Cont):
General Obligation and Alternate Revenue Source Bonds (Cont.)
Series of 2007A Refundine
$3,020,000 payable to The Bank of New York Trust Company at an interest rate ranging from 4.0% to
4.25% and maturing December 2022. The proceeds from this bond issue were used to refund a portion of
the Series of 2003 Debt Certificates. Payable from Water Fund revenues.
Debt service to maturity is as follows:
Year
Ended
April 30 Principal Interest Total
2011 $ 103000 124,266 1345266
2012 1opo 1233866 133,866
2013 10,000 123,454 1335454
2014 155000 123,041 1385041
2015 15,000 122,423 137,423
2016-2020 740,000 6025618 1 ,342,618
2021-2023 23170,000 1. 813163 25351J63
$ 2,9705000 1 ,400,831 4370,831
Series of 2008 Refundine
$2,020,000 payable to The Bank of New York Trust Company at an interest rate of 5.25% and maturing
December 2017. The proceeds from this bond issue were used to refund a portion of the Series of 2005D
Bonds. 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. As of April 30,
2010, no such taxes have been extended by the City.
Debt service to maturity is as follows:
Year
Ended
April 30 Principal Interest Total
2011 $ 1105090 110,090
2012 110,090 110,090
2013 110,090 110,090
2014 110,090 1105090
2015 110,090 110,090
2016-2018 25020 000 2763588 25296,588
$ 2,0205000 827,038 2,847,038
50
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
5. Long-Term Debt (Cont.)
Business-Type Activities (Cont.):
Debt Certificates
Series 2002 Capital Appreciation Debt Certificates
During fiscal year 2003, the City issued $2,899,365 in capital appreciation debt certificates. During fiscal
year 2007, a portion of these Certificates were refunded with the proceeds from the Series of 2006A
Refunding Debt Certificates. The Series 2002 Certificates outstanding bear interest ranging from 2.5% to
4.5%. Interest is not paid but rather accretes to principal each May 1 . After the partial refunding, principal
matures on May 1 , 2004 - May 1 , 2012 in accreted values totaling $ 1 ,070,000. Payable from Water Fund
revenues.
The debt payment schedule to maturity for the Capital Appreciation Debt Certificates is as follows:
Fiscal Series 2002 Capital
Year Appreciation Debt Certificates
Ended Principal
April 30 Accretion Repayment
2011 $ 27,200 215,000
2012 159888 2855000
2013 3655000
$ 435088 865,000
Accreted Value at April 30, 2010 $ 8215912
Series 2003 Illinois Rural Bond Bank
$2,035,000 payable to U.S. Bank National Association at an interest rate ranging from 1 .60% to 5.20% and
maturing February 2023 . Payable from Sewer Fund revenues.
Debt service to maturity is as follows:
Year
Ended
April 30 Principal Interest Total
2011 $ 90,000 73,653 1633653
2012 95,000 70, 143 165,143
2013 100,000 669248 166,248
2014 1005000 62,048 162,048
2015 1055000 57,648 162,648
2016-2020 610,000 208,818 818,818
2021-2023 445,000 46,620 491,620
$ 15545,000 585178 2130178
51
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
5. Long-Term Debt (Cont.)
Business-Type Activities (Cont):
Debt Certificates (Cont.)
Series 2003 Debt Certificates
$4,800,000 payable to BNY Midwest Trust Company at an interest rate ranging from 3 .80% to 5 .00 % and
maturing December 15, 2022. The Series 2003 Debt Certificates were issued to finance improvements to
the City's water system. During fiscal year 2007, $4,000,000 of this issue was refunded by the proceeds
from the Series of 2006A Refunding Debt Certificates and the Series of 2007A General Obligation
Refunding Bonds. After the partial refunding, the Certificates bear an interest rate ranging from 3 .80% to
4.35% and mature in December 2018. Payable from Water Fund revenues.
Debt service to maturity is as follows:
Year
Ended
April 30 Principal Interest Total
2011 $ 33,150 335150
2012 333150 33,150
2013 33,150 335150
2014 1005000 335150 133,150
2015 1005000 195350 1195350
2016-2019 600,000 77,250 677,250
$ 8003000 229,200 15029200
Series 2004A Debt Certificates
$ 1 ,600,000 payable to BNY Midwest Trust Company at an interest rate ranging from 1 .40% to 3.60% and
maturing December 2014. The Series 2004A Debt Certificates were issued to provide funds to extend
sanitary sewer services. Payable from Sewer Fund revenues.
Debt service to maturity is as follows:
Year
Ended
April 30 Principal Interest Total
2011 $ 160,000 28,573 188,573
2012 170,000 245093 194,093
2013 1755000 185738 1935738
2014 180,000 13,050 1935050
2015 190,000 65840 1965840
$ 8755000 91 294 966 294
52
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
5. Long-Term Debt (Cont.)
Business-Type Activities (Cont):
Debt Certificates (Cont.)
Series 2006A Refunding Debt Certificates
$5,555,000 payable to The Bank of New York Trust Company for the partial refunding of the Series of 2002
Capital Appreciation Debt Certificates, Series of 2002A Debt Certificates, and Series of 2003 Debt
Certificates. The Series of 2006A Certificates bear interest at a rate ranging from 4.0% to 4.20% and mature
in December 2022. Payable from Water Fund revenues.
Debt service to maturity is as follows:
Year
Ended
April 30 Principal Interest Total
2011 $ 705000 225,400 2955400
2012 70,000 2225606 292,606
2013 355,000 219,806 574,806
2014 405,000 2053606 6105606
2015 4209000 189,406 6095406
2016-2020 23715,000 680,431 35395,431
2021-2023 1 ,495,000 9%431 1 594 431
$ 5,530,000 1,842,686 7,372 686
Loans Payable
IEPA Loan L17-013000
$549,081 payable to the Illinois Environmental Protection Agency for sewer construction assistance at
3.58% interest, maturing in January of 2013 . Payable from Sewer Fund revenues.
Debt service to maturity is as follows:
Year
Ended
April 30 Principal Interest Total
2011 $ 35,358 3,622 383980
2012 369635 2,344 38,979
2013 37,957 1 022 38 979
$ 1095950 6,988 1165938
53
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
5. Long-Term Debt (Cont.)
Business-Type Activities (Cont.):
Loans Payable (Cont.)
IEPA Loan L17-115300
$ 1 ,656,809 payable to the Illinois Environmental Protection Agency for sewer construction assistance at
2.625% interest, maturing in September of 2019. Payable from Sewer Fund revenues.
Debt service to maturity is as follows:
Year
Ended
April 30 Principal Interest Total
2011 $ 84,107 22,944 1075051
2012 865329 20,721 1073050
2013 88,610 185440 107,050
2014 90,952 16,099 1079051
2015 93,355 13,696 1075051
2016-2020 4515577 30 150 481 727
$ 894,930 122,050 1 ,0165980
IEPA Loan L17- 156300
$1 ,886,000 payable to the Illinois Environmental Protection Agency for water construction assistance at
2.50% interest, maturing in August of 2026. Payable from Water Fund revenues.
Debt service to maturity is as follows:
Year
Ended
April 30 Principal Interest Total
2011 $ 835500 415531 125,031
2012 853600 39,430 125,030
2013 87,754 375275 125,029
2014 89,961 35,069 125,030
2015 92,224 325806 1253030
2016-2020 4975111 1285040 625,151
2021-2025 5625864 62,287 6255151
2026-2027 182,953 4 593 187 546
$ 1 ,6815966 3815031 2062997
54
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
6. Commitments and Contingencies
A. Litigation
The City is a defendant in various lawsuits arising in the normal course of business. Litigation that
has been determined to result in probable loss to the City has been accrued in the accompanying
financial statements in the amount of $60,000. 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
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 back to the developer by
October 21 , 2013. This loan is recorded in the Sewer Operation and Improvement 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 $853,649 has been paid
as of April 30, 2010. The remaining balance, $301,069, is subject to an estimated interest rate of
4.5%. 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 Operation and Improvement Fund.
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, 2010, the City has repaid $114,943, leaving a balance of $712,652.
Water connection fees generated within the specific water pressure zone have been earmarked to
repay the developer. As of year-end, the City had not accepted the water infrastructure assets from
the developer. This liability is recorded in the Water Operation and Improvement 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, 2010 are $807,847, which
accrues compounded interest of 5% annually. Interest for a portion of eligible costs is computed back
to January 1 , 1995 . Total interest to date is $587,254. The amount recorded as a liability, including
interest, as of April 30, 2010 is $ 1 ,395, 102. 52% of this amount is recorded in the Water Operation
and Improvement Fund; the remaining 48% of this amount is recorded in the Sewer Operation and
Improvement Fund.
55
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
6. Commitments and Contingencies (Cont.)
B. Agreements with Developer (Cont.)
In April of 2005, the City entered into a loan agreement with Centex Homes, Inc., a developer. This
loan agreement was for the wetland design in the development that Centex Homes, Inc. was planning
within the City. Under the agreement, the City was to hire and pay for the cost of the wetland
designer for the project. The City received the funds in advance from Centex Homes, Inc. in April
2006. The amount was due back to the developer on January 31 , 2010. The loan and accrued interest
were forgiven in exchange for other concessions by the City in an agreement dated July 13, 2010.
The liability settlement for $105,000 has been reported at April 30, 2010.
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, 2010, the City
has reimbursed $1 ,259,080, including $ 169,228 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, 2010, the City has
reimbursed $1 ,105,997, including $ 183,887 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, 2010, the City has reimbursed
$73,217, including $9,360 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 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, 20105
the City has reimbursed $606,901, including $141,023 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 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, 2010, the City has reimbursed
$23, 130. All payments have been recorded as an expenditure of the General Fund.
56
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
6. Commitments and Contingencies (Cont.)
B. Agreements with Developer (Cont.)
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 $267,394 for sales taxes and $248,737 in business district taxes.
7. Transfers
The following transfers were made during the fiscal year between funds within the primary government:
Transfers Transfers
In Out
General
Nonmajor Governmental $ 60,449 1 ,6445594
Sewer Operation and Improvement 58,640
Water Operation and Improvement 75,569
Nonmajor Enterprise 150,000
Total General 344,658 1 644 594
Nonmajor Governmental
General 1 ,6441594 2105449
Nonmajor Governmental 573200 57,200
Total Nonmajor Governmental 1 701 J94 267 649
Sewer Operation and Improvement
General 58,640
Water Operation and Improvement 9652806 81 ,750
Total Sewer Operation and Improvement 9655806 140,390
Water Operation and Improvement
General 75,569
Sewer Operation and Improvement 81 ,750 965,806
Total Water Operation and Improvement 815750 150413375
Total $ 35094,008 3,094 008
Purpose of significant transfers is as follows:
• Net transfers of $969,500 from General Fund to Parks & Recreation Fund (nonmajor) to supplement
the operations of the City of Yorkville Park and Recreation activities.
• $425,094 transferred from General Fund to Debt Service Fund (nonmajor) to cover bond principal and
interest payments for governmental activities long-term debt.
• $965,806 of capital assets were transferred from the Water Fund to the Sewer Fund.
57
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
8. Interfund Receivables and Payables
Interfund receivables and payables as of April 30, 2010 are summarized below:
Due From Due to
Other Funds Other Funds
General
Sewer Operation and Improvement $ 1,712,637
Nonmajor Governmental 103,048
Total General 1 ,815 685
Library
Nonmajor Governmental 454,264
Nonmajor Governmental
General 103,048
Library 454,264
Sewer Operation and Improvement 769,943
Total Nonmajor Governmental 103,048 1 ,224,207
Sewer Operation and Improvement
General 13712,637
Nonmajor Governmental 769,943
Nonmajor Enterprise 1319489
Water Operation and Improvement 11 ,453
Total Sewer Operation and Improvement 2 625 522
Water Operation and Improvement
General
Sewer Operationa nd Improvement 11,453
Total Water Operation and Improvement 11,453
Nonmajor Enterprise
Sewer Operation and Improvement 131 489
$ 3, 182,834 $ 3, 182,834
Purpose of significant interfund receivables and payables are as follows:
• $598, 105 due from the Land Cash Fund (nonmajor) to the Library Fund and Sewer Operation and
Improvement Fund representing cash borrowings which occurred during the year.
• $ 1 ,712,637 due from the General Fund to the Sewer Operation and Improvement Fund representing
cash borrowings which occurred during the year.
• $607,724 due from the Municipal Building Fund (nonmajor) to the Sewer Operation and Improvement
Fund representing cash borrowings which occurred during the year.
• $131 ,489 due from Recreation Center Fund (nonmajor) to the Sewer Operation and Improvement Fund
representing cash borrowings which occurred during the year.
58
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
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, 221. 1 York Road, Suite 500, Oak Brook, Illinois 60523, or on-line at www. imrf org.
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 2009 was 8.30% 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 , 2009, the City's annual pension cost of $302,036 was equal to the City's required
and actual contributions. The required contribution was determined as part of the December 31, 2007
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 15% 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 a
closed basis. The remaining amortization period at December 31 , 2007 valuation was 23 years.
Funded Status and Funding Progress
As of December 31 , 2009, the most recent actuarial valuation date, the Regular plan was 86.30%
funded. The actuarial accrued liability for benefits was $5,008,192 and the actuarial value of assets
was $4,322, 149, resulting in an underfunded actuarial accrued liability (UAAL) of $686,043. The
covered payroll (annual payroll of active employees covered by the plan) was $3,638,986 and the
ratio of UAAL to the covered payroll was 19.00%. In conjunction with the December 2009 actuarial
valuation the market value of investments was determined using techniques that spread the effect 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. In 2010, the unfunded actuarial accrued liability is
being amortized on a level percentage of projected payroll on an open 30 year basis.
59
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
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, 2010, the Police Pension Fund membership consisted of:
Retirees and Beneficiaries Currently Receiving Benefits
and Terminated Employees Entitled to Benefits but Not
Yet Receiving Them 2
Current Employees
Vested 13
Nonvested 17
Total 32
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.
60
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
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 , 2009, the most recent actuarial valuation date, the plan was 33.4% funded. The
actuarial accrued liability for benefits was $8,272,076 and the actuarial value of assets was
$2,759,119, resulting in an underfunded actuarial accrued liability (UAAL) of $5,512,957. The
covered payroll (annual payroll of active employees covered by the plan) was $ 1,926,125 and the
ratio of UAAL to the covered payroll was 286.2%.
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.
61
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
9. Defined Pension Benefit Plans (Cont.)
C. Annual Pension Costs
Employer contributions have been determined as follows:
Illinois
Municipal Police
Retirement Pension
Actuarial Valuation Date December 31, May 1 ,
2009 2009
Actuarial Cost Method Entry Age Entry Age
Normal Normal
Asset Valuation Method 5 Year Market
Smoothed Market
Amortization Method Level Percentage Level Percentage
of Payroll of Payroll
Amortization Period 23 Years 40 Years
Closed Closed
Significant Actuarial Assumptions:
a) Rate of Return on Present and Future 7.50% 7.50%
Assets Compounded Compounded
Annually Annually
b) Projected Salary Increase - Attributable 4.00% 5.50%
to Inflation Compounded Compounded
Annually Annually
c) Additional Projected Salary Increases - .40% - 10.0% Not Available
Seniority/Merit
62
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
9. Defined Pension Benefit Plans (Cont.)
C. Annual Pension Costs (Cont.)
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) 2007 $ 248,944 2007 2315991
2008 2875422 2008 339,071
2009 302,036 2009 383,502
Actual Contribution 2007 248,944 2007 248,988
2008 287,422 2008 2759144
2009 302,036 2009 2975328
Percentage of APC 2007 100% 2007 107.3%
Contributed 2008 100% 2008 81 . 1%
2009 100% 2009 77.5%
Net Pension Asset (Obligation) 2007 2007 (16, 161)
2008 2008 47,766
2009 2009 1335940
The net pension asset (obligation) has been calculated as follows:
Police
Pension
Annual Required Contributions $ 381 ,800
Interest on Net Pension Obligation 3,582
Adjustment to Annual Required Contribution (15880)
Annual Pension Cost 383,502
Contributions Made - Year Ended April 30, 2009 297,328
Change in Net Pension Obligation 86, 174
Net Pension Obligation, Beginning of Year 475766
Net Pension Obligation, End of Year $ 133,940
63
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
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, 2010, 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, 2010, 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
year ended April 30, 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, 2010 $ 4, 145 1 ,814 43 .76% 4,676
April 30, 2009 4, 159 1 ,814 43 .62% 23345
64
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
10. Other Post-Employment Benefits (Cont.)
Annual OPEB Costs and Net OPEB Obligation (Cont.)
In future years, three-year trend information will be presented. Fiscal year 2009 was the year of
implementation of GASB Statement No. 45, Accounting and Financial Reporting by Employers for
Postemployment BeneJus Other Than Pensions, and the City elected to implement prospectively; therefore,
prior year comparative data is not available for 2008.
The Net OPEB Obligation at April 30, 2010 was calculated as follows:
Annual Required Contribution $ 4,145
Interest on Net OPEB Obligation
Adjustment to Annual Required Contribution
Total OPEB Cost 4,145
Contributions Made 15814
Increase in Net OPEB Obligation 2,331
Net OPEB Obligation,Beginning of Year 25345
Net OPEB Obligation, End of Year $ 45676
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.
65
UNITED CITY OF YORKVILLE, ILLINOIS
Notes to the Financial Statements
April 30, 2010
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, 2010.
12. Prior Period Adjustment
Fund balance has been restated as follows:
Land Cash
General Fund
Fund (Nonmaior)
Fund Balance, as Previously Reported $ 1 ,395,540 (295,847)
Adjustment to Recognize Tax Rebates Payable (177,283)
Adjustment to Reverse Recognition of Grant Revenue (2695670)
Fund Balance, May 1 , 2009, as Restated $ 1 ,218,257 L 565
The restatement in the General Fund was made to properly align the timing of recognition of tax
rebates. The Land Cash Fund restatement reflects the availability of certain grant awards.
Beginning net assets of governmental activities are restated as follows:
Net Assets, as Previously Reported $ 52,5985958
Adjustments to General Fund (177,283)
Net Assets, as Restated $ 523421 ,675
66
REQUIRED SUPPLEMENTARY INFORMATION
UNITED CITY OF YORKVILLE, ILLINOIS
Required Supplementary Information
Illinois Municipal Retirement Fund
April 30, 2010
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
12/31/2009 $ 493225149 550083192 686,043 86.30 % 35638,986 18.85 %
12/31/2008 4, 165,811 4,9499634 7833823 84. 16 336945367 21 .22
12/31/2007 4,137,504 41104,243 (33,261) 100.81 3,2715273 (1 .02)
12/31/2006 3,5745710 39290,143 (284,567) 108.65 25565,402 (11 .09)
12/31/2005 332133956 25925,186 (288,770) 109.87 211515352 (13.42)
12/31/2004 2,7595166 2,5173686 (2413480) 109.59 157345213 (13 .92)
On a market value basis, the actuarial value of assets as of December 31 , 2009 is $4, 171,732. On a market basis, the
funded ratio would be 83.30%.
Schedule of Employer Contributions
Actuarial Annual
Valuation Employer Required Percent
Date Contributions Contributions Contributed
12/31/2009 $ 302,036 302,036 100.0 %
12/31/2008 287,422 2875422 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
12/31/2004 174,635 174,635 100.0
67
UNITED CITY OF YORKVILLE, ILLINOIS
Required Supplementary Information
Police Pension Fund
April 30, 2010
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
4/30/2009 $ 2,7595119 85272,076 5,512,957 33.35 % 1 ,926, 125 286.2 %
4/30/2008 2,631 ,594 7,382,023 4,7505429 35.65 15789,042 265.5
4/30/2007 21156,872 5,728,722 35571,850 37.65 1,5735832 227.0
4/30/2006 135833047 5,031 ,506 35448,459 31 .46 1 ,2965753 265.9
4/30/2005 N/A N/A N/A N/A N/A N/A
4/30/2004 N/A N/A N/A N/A N/A N/A
NA - No acturial valuations were performed for fiscal years 2004 and 2005.
Schedule of Employer Contributions
Actuarial Annual
Valuation Employer Required Percent
Date Contributions Contributions Contributed
4/30/2009 $ 297,328 3831502 77.5 %
4/30/2008 275,144 3393071 81 . 1
4/30/2007 248,988 231 ,991 107.3
4/30/2006 2315124 231,960 99.6
4/30/2005 N/A N/A N/A
4/30/2004 N/A N/A N/A
68
COMBINING AND INDIVIDUAL STATEMENTS
AND SCHEDULES
GOVERNMENTAL FUND TYPES
GENERAL FUND
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Revenues - Budget and Actual
General Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Taxes
Property Taxes $ 2,450,000 25407,483 (429517)
Township Road and Bridge Taxes 160,000 151 ,196 (85804)
Sales Tax 25600,000 29446,099 (153,901)
Municipal Utility Tax 961 ,000 833,669 (127,331)
Cable TV Franchise Taxes 190,000 188,282 (1,718)
Telephone Franchise Taxes 600,000 518,446 (815554)
Hotel Tax 20,022 17,262 (2,760)
Amusement Tax 333,249 1125964 (220,285)
Auto Rental Tax 69973 6,973
Business District Tax 2637363 2639363
Total Taxes 7,3143271 6,945,737 (3683534)
Intergovernmental
Income Tax 1 ,595,554 132775889 (3175665)
Personal Property Replacement Taxes 20,000 13,409 (65591)
State Use Tax 237,063 201,681 (35,382)
Grants 8,209 8,209
Total Intergovernmental 158525617 1 ,501,188 (351,429)
Charges for Services
Garbage Surcharge 1,050,000 1 ,1325478 82,478
Collection Fees - Sanitary District 66,000 119, 121 539121
Mowing Income 280 280
GIS Services 15025 13025
Total Charges for Services 1 ,116,000 152529904 136,904
Licenses, Permits and Fees
Development Fees 300,000 21,435 (278,565)
Liquor Licenses 30,000 435545 13,545
Other Licenses 4,500 35786 (714)
Building Permits 354,300 190,579 (163,721)
Filing Fees 3,000 250 (2,750)
Ordinance Fees 37,500 44,565 73065
Zoning Variance Fees 255 255
Total Licenses, Permits and Fees 7295300 3045415 (4243885)
(Cont.)
69
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Revenues - Budget and Actual (Cont.)
General Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Fines and Forfeits
Fines 120,000 1295075 95075
Police Tows 255500 25,500
Total Fines and Forfeits 120,000 154,575 34,575
Investment Income 305000 625043 32,043
Other Revenues
Reimbursements
Police Training 62,086 62,086
Police Protection 3,300 365780 33,480
Traffic Signal 18,500 145925 (33575)
Cable Consortium Fee 36,184 36,184
Other Governments 175352 17,352
Donations 25460 2,460
Miscellaneous Income 233,857 272, 121 38 264
Total Other Revenues 255,657 4413908 186 251
Total Revenues $ 11 ,417,845 105662,770 (755,075)
70
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Expenditures - Budget and Actual
General Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
General Government
Administration
Salaries - Mayor $ 11,310 8,945 (2,365)
Salaries - City Clerk 85980 7,993 (987)
Salaries - City Treasurer 6,500 5,300 ( 1,200)
Salaries - Alderman 505320 435685 (6,635)
Salaries - Liquor Commissioner 11000 917 (83)
Salaries - Administrative 2785663 270,592 (8,071)
Salaries - Overtime 863 863
Legal Services 20,000 38,747 18,747
Legislative Attorney 10,000 (10,000)
Litigation Council 1505000 110,259 (39,741)
Corporate Council 100,000 939529 (6,471)
Codification 4,000 85788 45788
Building Inspections 265,765 117,622 (148,143)
Contractual Services 2%000 223335 2,335
Cable Consortium Fee 405000 543240 14,240
Office Cleaning 289000 235490 (45510)
Maintenance - Office Equipment 100 (100)
Facade Program 10,000 (1%000)
Telephone 11,000 22,210 11,2 10
Cellular Telephone 780 15808 15028
Telephone Systems Maintenance 3,000 2,945 (55)
Dues 91250 123493 3,243
Illinois Municipal League Dues 960 (960)
Subscriptions 100 104 4
Training and Conferences 1 ,200 1 ,769 569
Travel Expenses 5,800 45043 (1 ,757)
Public Relations 150 176 26
Kendall County Paratransit 23,549 55887 (175662)
Senior Service Funding 51000 5,000
Contingencies 44, 153 163153 (285000)
Office Supplies 8,000 5,741 (2,259)
Operating Supplies 79000 55450 (15550)
Postage and Shipping 14,000 7,378 (6,622)
Printing and Copying 65750 85845 2,095
Publishing and Advertising 2,000 1 ,354 (646)
IMRF Participants 29,529 26,377 (35152)
(Cont.)
71
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Expenditures - Budget and Actual (Cont.)
General Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
General Government (Cont.)
Administration (Cont.)
Social Security and Medicare 28,823 21 ,623 (73200)
Computer Equipment and Software 1,600 355 (19245)
Office Equipment 1,000 135 (865)
Gas 31,000 25,248 (55752)
Miscellaneous 36 36
Appreciation Dinner 1 ,000 45 (955)
Volunteer Appreciation Day 11000 (1 ,000)
Car Allowance 3,092 3,092
Total Administration 11236,282 9855572 (250,710)
Finance
Salaries - Finance 287,196 254,446 (32,750)
Salaries - Overtime 1,500 161 ( 15339)
Benefits - Unemployment Comp. Tax 21,000 38,466 17,466
Benefits - Health Insurance 905,819 1,118,821 213,002
Benefits - Group Life Insurance 28,240 28,262 22
Benefits - DentaFVision Asst 97,000 90,005 (6,995)
Audit Fees and Expenses 505900 54,040 3,140
Employee Assistance 5,000 2,487 (23513)
Insurance - Liability and Property 3005000 276,386 (23,614)
Contractual Services 245500 255291 791
Maintenance - Office Equipment 15800 (1 ,800)
Maintenance - Computers 1,500 (19500)
Maintenance - Photocopiers 27,000 18,964 (8,036)
Accounting System Service Fee 15,000 115946 (35054)
Cellular Telephone 1 ,010 993 (17)
Dues 1,380 635 (745)
Subscriptions/Books 500 43 (457)
Office Supplies 3,000 815 (29185)
Operating Supplies 4,500 25712 (1,788)
Postage & Shipping 25500 1,284 (15216)
Printing & Copying 2,500 (21500)
Marketing - Hotel Tax 205000 15,739 (45261)
IMRF Participants 23,962 215826 (25136)
Social Security & Medicare 245085 20,404 (3,681)
Computer Equipment & Software 15,000 25632 (125368)
Office Equipment 1 ,000 (15000)
(Cont.)
72
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Expenditures - Budget and Actual (Cont.)
General Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
General Government (Cont.)
Finance (Cont.)
City Tax Rebate 15050 808 (242)
Sales Tax Rebates 6205000 7735140 1535140
Business District Rebate 248,737 248,737
Amusement Tax Rebate 183,287 62,130 (121 ,157)
Total Finance 29670,229 35071 , 173 4005944
Community Relations
Salaries - Employees 65,000 655250 250
Part Time Salaries 99880 25426 (7,454)
Contractual Services 4,500 51325 825
Cellular Telephone 540 453 (87)
Subscriptions/Books 400 275 (125)
Public Relations 45000 19565 (25435)
Office Supplies 750 346 (404)
Postage & Shipping 5,000 1 ,933 (3,067)
Printing & Copying 85000 135 (71865)
Publishing & Advertising ] Q000 5,923 (4,077)
IMRF Participants 55395 51603 208
Social Security & Medicare 5,728 45087 (1 ,641)
Community Events 65000 15939 (4,061)
Total Community Relations 125,193 95,260 (29,933)
Engineering
Salaries - Employees 326,267 327,133 866
Salaries - Overtime 1,000 (1,000)
Contractual Services 30,000 35,689 5,689
Fees 1,000 1,000
Maintenance - Vehicles 15500 15521 21
Maintenance - Office Equip 1 ,000 (1 ,000)
Maintenance - Computers 500 (500)
Wearing Apparel 500 (500)
Cellular Telephone 35542 21288 (1,254)
Dues 400 62 (338)
Training and Conferences (115) ( 115)
Travel Expense 7 7
Tuition Reimbursement 825 823 (2)
(Cont.)
73
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Expenditures - Budget and Actual (Cont.)
General Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
General Government (Cont.)
Engineering (Cont.)
Books and Publications 100 36 (64)
Engineering Supplies 25000 1 , 146 (854)
Office Supplies 2,000 280 (1,720)
Postage and Shipping 452 452
Printing and Copying 15000 1 ,217 217
IMRF Participants 27, 163 285301 13138
Social Security and Medicare 259036 243224 (812)
Computer Equipment and Software 6,900 1 ,399 (5,501)
Office Equipment 15000 (15000)
Total Engineering 431,733 4259463 (6,270)
Total General Government 4,463,437 4,5775468 114,031
Public Safety
Police Department
Salaries - Employees 11263,768 113265119 625351
Salaries - Lieutenant/Sergeant 749,327 774,290 245963
Salaries - Crossing Guard 255000 23,327 (1 ,673)
Salaries - Police Clerks 212,386 2005568 (11 ,818)
Salaries - Part Time 395000 40,775 15775
Salaries - Overtime 60,000 759769 15,769
Cadet Program 30,000 10,969 (195031)
Salaries - Grant Reimbursement 944 944
Legal Services 40,000 16,367 (23,633)
Maintenance - Equipment 143000 65032 (7,968)
Maintenance - Vehicles 375000 34,338 (25662)
Maintenance - Computers 1Q000 993 (91007)
Maintenance - K-9 15000 1 ,086 86
Weather Warning Siren Maintenance 69000 2,082 (3,918)
Wearing Apparel 18,000 9, 118 (85882)
Cops Grant - Vests 4,200 45319 119
Psychological Testing 1,000 560 (440)
Health Services 19000 185 (815)
Laboratory Fees 500 615 115
Kendall County Probation 35000 2,784 (216)
Telephone 21 ,500 21 ,860 360
Cellular Telephone 17,920 18,629 709
(Cont.)
74
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Expenditures - Budget and Actual (Cont.)
General Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Public Safety (Cont.)
Police Department (Cont.)
MTD - Alerts Fee 65000 61660 660
New World Live Scan 10,000 15,087 53087
Admin Adjudication Contractual 125000 179925 55925
Dues 2,000 13490 (510)
Subscriptions 350 206 (144)
Training and Conference 189025 7,239 ( 10,786)
Travel Expenses 7,575 55832 (1 ,743)
Community Relations 35250 280 (2,970)
Police Commission 1Q000 115999 15999
Gun Range Fees 500 500
Special Response Team Fee 3,500 3,500
Neighborhood Watch 15500 46 ( 1 ,454)
Citizens Police Academy 1 ,500 339 (1 ,161)
Compliance Checks 500 174 (326)
Dare Program 31000 3,227 227
Supplies - Grant Reimbursement 246 246
Office Supplies 5,000 3,073 (1 ,927)
Evidence Tech Supplies 1 ,500 469 (11031)
Operating Supplies 145500 4,607 (95893)
Postage and Shipping 3,500 1 ,821 (19679)
Printing and Copying 5,000 5,842 842
Publishing and Advertising 500 187 (313)
Gasoline 855000 70,010 (14,990)
Ammunition 3,500 (39500)
Admin Adjudication Operating 1,046 15046
IMRF Participants 17,628 17,322 (306)
Social Security and Medicare 1825030 179,109 (2,921)
Police Pension 325,000 3235291 (1 ,709)
Computer Equipment and Software 75000 7,000
Total Police Department 3,284,459 31260,256 (245203)
Total Public Safety 3,284,459 312605256 (24,203)
(Cont.)
75
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Expenditures - Budget and Actual (Cont.)
General Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Community Development
Building and Zoning
Employee Salaries 3025353 293,596 (8,757)
Legal Services 10,000 45473 (55527)
Contractual Services 135000 125550 (450)
Economic Development 45,000 45,000
Cellular Telephone 1,500 1 ,355 (145)
Dues 11500 480 (13020)
Training and Conferences 450 450
Operating Supplies 5,000 1 ,532 (33468)
Postage and Shipping 459 459
Printing and Copying 15000 15548 548
Publishing and Advertising 500 326 (174)
Books and Maps 500 495 (5)
IMRF Participants 259095 23,567 (1 ,528)
Social Security and Medicare 233130 219792 (1 ,338)
Computer Equipment and Software 69250 560 (51690)
Office Equipment 500 138 (362)
Rain Garden Grant 231 231
Full Circle Grant 115233 11,233
Total Building and Zoning 4355328 419,785 (15,543)
Total Community Development 435,328 4199785 (15,543)
Public Works
Streets Operations
Salaries - Employee 299,059 296,220 (2,839)
Salaries - Overtime 32,000 15,913 (16,087)
Inspections and Licenses 700 700
Contractual Services 11000 861 (139)
Maintenance - Equipment 10,000 73899 (2,101 )
Maintenance -Vehicles 15,000 26,856 11,856
Maintenance -Traffic Signals 15,000 305131 15, 131
Maintenance - Street Lights 145000 14,475 475
Maintenance - Property 309000 16,060 (13,940)
Maintenance - Storm Sewer 55000 17 (4,983)
Wearing Apparel 4,200 25441 (1,759)
Raymond Retention Base 300 300
Rental - Equipment 1 ,000 300 (700)
(Cont.)
76
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Expenditures - Budget and Actual (Cont)
General Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Public Works (Cont.)
Streets Operations (Cont.)
Electricity 70,000 94,920 245920
Cellular Telephone 4,020 2,536 (1,484)
Training and Conferences 110 110
Operating Supplies 14,000 3,310 (10,690)
Electrical Maintenance Supply 13000 10 (990)
Gasoline 32,000 26,132 (55868)
Hand Tools 13000 190 (810)
Gravel 29500 565 (1,935)
IMRF Participants 27,478 269842 (636)
Social Security and Medicare 275478 235255 (41223)
Hanging Baskets 2,000 1 ,800 (200)
Mosquito Control 305000 30,966 966
Safety Equipment 1,000 293 (707)
In Town Road Program 71364 7,364
Tree and Stump Removal 10,000 69790 (33210)
Sidewalk Construction 55000 35966 (1,034)
Total Streets Operations 654,435 641 ,222 (139213)
Health and Sanitation
Garbage Services 151405000 1,154,840 145840
Leaf Pickup 61000 4,327 (I,673)
Total Health and Sanitation 1, 146,000 1, 159, 167 13,167
Total Public Works 1 ,8001435 15800,389 (46)
Total Expenditures $ 9,983,659 10,057,898 74,239
77
NONMAJOR GOVERNMENTAL FUNDS
UNITED CITY OF YORKVILLE, ILLINOIS
Combining Balance Sheet
Nonmajor Governmental Funds
April 30, 2010
(See Following Page)
UNITED CITY OF YORKVILLE, ILLINOIS
Combining Balance Sheet
Nonmajor Governmental Funds
April 30, 2010
Special Revenue
Fox Motor
Hill Sunflower Fuel Land Parks &
SSA SSA Tax Cash Recreation
Fund Fund Fund Fund Fund
ASSETS
Assets
Cash and Equivalents $ 2,226 69188 370,132 117,654
Receivables:
Intergovernmental Receivables 36,524 269,670
Interfund Receivables
Prepaid Items 2 967
Total Assets $ 2,226 6J88 406,656 269 670 120 621
LIABILITIES AND FUND BALANCES
Liabilities
Accounts Payable $ 1,038 5,320 35,220
.Accrued Payroll 16,420
Deferred Revenue 269,670 39,304
Other Liabilities 41526
Interfund Payables 598,105
Total Liabilities - - 1 ,038 873,095 95 470
Fund Balances
Reserved for
Prepaids 2,967
Capital Purposes
Debt Service
Unreserved
Special Revenue Funds 21226 6,188 405,618 (603,425) 22,184
Capital Projects Fund
Total Fund Balances 2,226 6,188 4055618 (603 425) 25,151
Total Liabilities and Fund Balances $ 2,226 6,188 406,656 269,670 120,621
78
Special Revenue
Total
Fox Countryside Downtown Nonmajor
Industrial TIF TIF TIF Special
Fund Fund Fund Revenue Funds
418,385 2,4771758 136,294 3,528,637
306, 194
4,966 71933
423 351 2477,759 136 294 35842,764
41,578
16,420
308,974
4,526
598,105
- - - 969,603
49966 7,933
25477,758 136,294 296147052
418,385 418,385
(167,209)
423,351 29477,758 136,294 2,873,161
423,351 22477,758 136 294 3 842 764
(Cont.)
79
UNITED CITY OF YORKVILLE, ILLINOIS
Combining Balance Sheet (Cont.)
Nonmajor Governmental Funds
April 30, 2010
Capital Projects
Police Public Works
Debt Municipal Equipment Equipment
Service Building Capital Capital
Fund Fund Fund Fund
ASSETS
Assets
Cash and Equivalents $ 7,628 107,236 150,949
Receivables:
Intergovernmental Receivables
Interfund Receivables 103,048
Prepaid Items 6,858
Total Assets 7 628 210 284 157 807
LIABILITIES AND FUND BALANCES
Liabilities
Accounts Payable
Accrued Payroll
Deferred Revenue
Other Liabilities
Interfund Payables 607,724
Total Liabilities - 607,724 - -
Fund Balances
Reserved for
Prepaids 6,858
Capital Purposes 210,284 150,949
Debt Service 79628
Unreserved
Special Revenue Funds
Capital Projects Fund (607,724)
Total Fund Balances 7,628 (607,724) 210,284 157,807
Total Liabilities and Fund Balances $ 7,628 210284 157,807
80
Capital Projects
Parks and
Recreation Total Total
Equipment Citywide Capital Nonmajor
Capital Capital Projects Governmental
Fund Fund Funds Funds
226,856 485,041 4,021 ,306
306, 194
103,048 103,048
6,858 14,791
226,856 594,947 41445,339
41,578
1,700 1,700 18,120
308,974
158,304 158,304 162,830
18,378 626,102 1,224,207
160,004 18,378 786,106 1 ,755,709
6,858 14,791
66,852 428,085 3,042,137
426,013
(167,209)
(18,378) (626, 102) (626, 102)
66,852 (18,378) (191,159) 2,6895630
226 856 594 947 4,445,339
81
UNITED CITY OF YORKVILLE, ILLINOIS
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Goverrunentnl Funds
For the Year Ended April 30, 2010
Special Revenue
Fox Motor
Hill Sunflower Fuel Land Parks &
SSA SSA Tax Cash Recreation
Fund Fund Fund Food Fund
Revenues
Property Taxes $ 19,897 13,871
Motor Fuel Tax 434,263
Licenses, Permits and Fees 165,810 219,803
Investment Income 779 286
Contributions 10,576
Grants 103,337 11478
Other Revenue 38,162 165,436
Total Revenues 19,897 13,871 473,204 26%147 397,579
Expenditures
Current
General Government 4,011 8,782
Public Works 176,275
Culture and Recreation 246,606 1,285,816
Community Development
Total Current Expenditures 4,011 8,782 176,275 246,606 1,285,816
Capital Outlays 192,245
Debt Service
Principal
Interest and Fees
Total Debt Service - - _ _
Total Expenditures 4,011 8,782 368,520 246 606 L285816
816
Excess (Deficiency) of Revenues
over Expenditures 15,886 5,089 104,684 22 541 (888 237)
Other Financing Sources (Uses)
Transfers In 1,119,500
Transfers Out (60,449) (150 000)
Total Other Financing
Sources (Uses) - - (60,449) 969,500
Net Change in Fond Balances 15,886 5,089 104,684 (37,908) 815263
Fund Balance at Beginning of Year (13,6(50) 1,099 300,934 (565 517) (561 12)
Fund Balance at End of Yen $ 2,226 6,188 405,618 (603,425) 25 151
82
Special Revenue
Total
Fox Countryside Downtown Nonmajor
Industrial TIF TIT TIF Special
Fund Fund Fund Revenue Funds
216,677 6,250 88,550 345,245
434,263
385,613
44 8,223 9,332
10,576
104,815
203,598
216,721 14,473 88 550 1493,442
12,793
176,275
1,532,422
1,220 999 1,831 4,050
1,220 999 1,831 11725,540
192,245
65,000 165,000 2305000
12,793 142,869 155,662
77,793 307,869 - 385,662
79,013 308,868 1,831 2,303,447
137,708 (294,395) 86,719 (810,005)
1,119,500
(210 449)
- - - 909,051
1375708 (294,395) 86,719 99,046
285,643 2,772,153 4%575 2,774,115
423,351 2,477,758 136,294 2,873,161
(Cont.)
83
UNITED CITY OF YORKVILLE, ILLINOIS
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances (Cont.)
Nonmajor Governmental Funds
For the Year Ended April 30, 2010
Capital Projects
Police Public Works
Municipal Equipment Equipment
Debt Building Capital Capital
Service Fund Fund Fund Fund
Revenues
Property Taxes $
Motor Fuel Tax
Licenses, Permits and Fees 9,750 19,950 47,450
Investment Income
Contributions 4,381
Grants
Other Revenue 7,628 17,465 557
Total Revenues 7,628 93750 41,796 48,007
Expenditures
Current
General Government
Public Works
Culture and Recreation
Community Development
Total Current Expenditures - - - -
Capital Outlays 7,363 4,000
Debt Service
Principal 320,000 245937
Interest and Fees 162,294 57,358
Total Debt Service 482,294 - - 82,295
Total Expenditures 482,294 - 7,363 86,295
Excess (Deficiency) of Revenues
over Expenditures (474,66(i) 9,750 34,433 (38,288)
Other Financing Sources (Uses)
Transfers In 482,294
Transfers Out (57,200)
Total Other Financing
Sources (Uses) 482,294 (57,200)
Net Change in Fund Balances 7,628 (47,450) 343433 (38,288)
Fund Balance at Beginning of Year - (560,274) 175,851 196,095
Fund Balance at End of Year $ 71628 (607,724) 210,284 157,807
(Cont.)
84
Capital Projects
Parks and
Recreation Total Total
Equipment Citywide Capital Nonmajor
Capital Capital Projects Governmental
Fund Fund Funds Funds
345,245
434,263
3,300 74,800 155,250 540,863
9,332
48,572 52,953 63,529
104,815
18,022 229,248
515872 74,800 226,225 1,727,295
12,793
176,275
1,532,422
4,050
- - - 1,725,540
10,772 22,135 214,380
100,000 124,937 674,937
57,358 375,314
- 100,000 182,295 1,050,251
103772 loopo 2045430 2,990,171
41,100 (25,200) 21,795 (132625876)
100,000 100,000 1,701,794
(57,200) (267,649)
100,000 42,800 1,434,145
41,100 74,800 64,595 171,269
255752 (93,178) (255,754) 2,518,361
66,852 (18,378) (191,159) 2,689,630
85
SPECIAL REVENUE FUNDS
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual
Fox Hill Special Service Area Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Revenues
Fox Hill Property Tax Levy $ 195892 195897 5
Expenditures
General Government
Common Grounds Maintenance 20,000 45011 (153989)
Net Change in Fund Balance (108) 15,886 15,994
Fund Balance at Beginning of Year (139660) (139660)
Fund Balance at End of Year $ (13,768) 21226 15,994
86
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual
Sunflower Special Service Area Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Revenues
Sunflower Property Tax Levy $ 13,868 13,871 3
Expenditures
General Government
Common Grounds Maintenance 23,000 81782 (143218)
Net Change in Fund Balance (99132) 59089 14,221
Fund Balance at Beginning of Year 15099 15099
Fund Balance at End of Year $ (8,033) 6 188 14,221
87
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual
Motor Fuel Tax Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Revenues
Motor Fuel Tax $ 240,000 4345263 194,263
Investment Income 85000 779 (7,221)
Other Revenue 4305000 38,162 (391,838)
Total Revenues 678,000 4735204 (204,796)
Expenditures
Public Works
Supplies 235,000 1765275 (585725)
Capital Outlay
Streets and Alleys 411 ,436 192,245 (219, 191)
Total Expenditures 646,436 3683520 (277,916)
Net Change in Fund Balance 31,564 1043684 739120
Fund Balance at Beginning of Year 300,934 300,934
Fund Balance at End of Year $ 332,498 405,618 73, 120
88
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual
Land Cash Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Revenues
Licenses, Permits and Fees
Autumn Creek $ 15,000 62,427 47,427
Bristol Bay Land Cash 50,000 100,000 50,000
Raintree Village 283000 (28,000)
Whispering Meadows 3,383 33383
Total Licenses, Permits and Fees 93,000 165,810 72,810
Grants
Bike Path Grant 200,000 103,337 (963663)
OSLAD Grants 3625000 (3625000)
Total Grants 562,000 103,337 (458 663)
Total Revenues 655,000 269,147 (385,853)
Expenditures
Culture and Recreation
Wheaton Woods Nature Trail 45,000 15,533 (299467)
Heartland Circle 22,408 225408
Raintree Village 385572 (389572)
Whispering Meadows 196,015 196,015
Grande Reserve Bike Trail 2,650 2,650
Mosier Holding Costs 65000 105000 41000
Total Expenditures 89,572 246,606 157,034
Excess (Deficiency) of Revenues
over Expenditures 5655428 22,541 (542,887)
Other Financing Uses
Transfers Out (705408) (60,449) 91959
Net Change in Fund Balance 4955020 (37,908) (5325928)
Fund Balance at Beginning of Year, as Restated (565,517) (565,517)
Fund Balance at End of Year $ (70,497) (603A25) (5325928)
89
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual
Parks and Recreation Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Revenues
Licenses, Permits and Fees
Fees for Programs $ 243,225 1809230 (625995)
Concessions 275000 39,573 12,573
Total Licenses, Permits and Fees 270,225 2195803 (50,422)
Investment Income 39000 286 (2,714)
Contributions
Donations 145000 105576 (3,424)
Tree Donations 500 (500)
Total Contributions 14,500 10,576 (3,924)
Grants
Youth Services Grant 900 1,478 578
Other Revenue
Rental Income 15,000 19,329 4,329
Golf Outing Revenue 27,000 8,659 (185341)
Retail Revenue 3,000 (3,000)
Hometown Days Revenue 1175000 1379448 205448
Total Other Revenue 162,000 165,436 3 436
Total Revenues 450,625 3975579 (53,046)
Expenditures
Culture and Recreation
Park Operations
Salaries - Employees 3945500 3835500 (11 ,000)
Salaries - Part-Time 10,000 7,509 (2,491)
Salaries - Overtime 5,000 308 (45692)
Park Contractual 3,000 865 (2,135)
Maintenance - Equipment 115000 105342 (658)
Maintenance - Parks 35,000 30, 172 (4,828)
Wearing Apparel 45500 45023 (477)
Rental Equipment 3,500 (3,500)
Cellular Telephone 4,500 35085 (15415)
Legal 4,000 4,582 582
Training and Conferences
(Cont.)
90
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual (Copt.)
Parks and Recreation Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Expenditures (Cont.)
Culture and Recreation (Cont.)
Park Operations (Cont.)
Office Supplies 500 70 (430)
Operating Supplies 255750 189457 (75293)
Hand Tools 1 ,750 1 ,759 9
Christmas Decorations 500 809 309
Public Decoration 500 96 (404)
IMRF Participants 33,159 32,960 (199)
Social Security/Medicare 315327 295265 (2,062)
Office Equipment 500 130 (370)
Flowers/Trees 1,500 1,010 (490)
Total Park Operations 570,486 528,942 (41 ,544)
Recreation Operations
Salaries - Employee 358,738 342,637 (16,101)
Salaries - Concession 91000 95968 968
Salaries - Pre-School 18,000 19,468 1 ,468
Salaries - Part time 13,500 13,482 (18)
Salaries - Overtime 350 (350)
Salaries - Instructor Contractual 66,000 14, 100 (51 ,900)
Salaries - Recording Secretary 3,000 (35000)
Contractual Services 41 ,199 41,199
Contractual Services- Rec Secretary 25284 25284
Maintenance Supplies 3,750 825 (2,925)
Maintenance - Vehicles 15700 587 (1,113)
Maintenance - Office Equipment 5,000 4, 145 (855)
Youth Services Grant Expenses 900 45 (855)
Electricity 235000 15,690 (75310)
Telephone/Internet 1 ,300 1 ,379 79
Cellular Telephone 3,000 2,978 (22)
Portable Toilets 55000 41837 (163)
Publishing/Advertising 27,000 28,013 15013
Books/Publications 100 104 4
Dues 15000 1,061 61
Office Supplies 4,500 2,368 (2,132)
Program Supplies 575750 415176 (16,574)
(Cont.)
91
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual (Cont.)
Parks and Recreation Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Expenditures (Cont.)
Culture and Recreation (Cont.)
Recreation Operations (Copt.)
Operating Supplies 1 ,500 1 ,900 400
Recreation Equipment 35000 510 (25490)
Postage and Shipping 5,000 7,391 25391
Gasoline 5,000 15846 (3,154)
Mileage 400 (400)
Golf Outing Expenses 18,000 6,001 (115999)
Concessions 135000 24,239 113239
Hometown Days Expenses 93,000 100,578 79578
Scholarships 21000 156 (15844)
Program Refund 9,000 5,949 (3,051)
IMRF Participants 29,804 319675 15871
Social Security/Medicare 35,847 309185 (5,662)
Computer Equipment & Software 500 98 (402)
Total Recreation 8185639 7565874 (61,765)
Total Expenditures 1 ,389,125 1,2855816 (103 309)
Excess (Deficiency) of Revenues
over Expenditures (938,500) (8885237) 503263
Other Financing Sources (Uses)
Transfers In 9795500 1,119,500 1405000
Transfers Out (150,000) (150,000)
Total Other Financing Sources (Uses) 9795500 9693500 10 OOo
Net Change in Fund Balance 41 ,000 81 ,263 40>3
Fund Balance at Beginning of Year (565112) (569112)
Fund Balance at End of Year $ (15,112) 25, 151 40,263
92
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual
Fox Industrial TIE Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Revenues
Property Taxes $ 200,863 216,677 15,814
Investment Income 11800 44 (1,756)
Total Revenues 202,663 216,721 149058
Expenditures
Community Development
Administration Fees 750 1 ,220 470
Total Community Development 750 1 ,220 470
Debt Service
Principal 65,000 65,000
Interest 129793 12,793
Total Debt Service 779793 77,793 -
Total Expenditures 789543 79,013 470
Excess of Revenues over Expenditures 124,120 137,708 13,588
Other Financing Uses
Transfers Out (124,120) 1245120
Net Change in Fund Balance 1375708 137,708
Fund Balance at Beginning of Year 285,643 285,643
Fund Balance at End of Year $ 285,643 423,351 137,708
93
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual
Countryside TIP Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Revenues
Property Taxes $ 85455 65250 (25205)
Investment Income %000 8,223 (513777)
Total Revenues 68,455 145473 (53,982)
Expenditures
Community Development
Administrative Fees 139095 999 (125096)
Debt Service
Principal 165,000 1655000
Interest 1423869 1425869
Total Expenditures 3205964 3085868 (12,096)
Net Change in Fund Balance (252,509) (294,395) (41,886)
Fund Balance at Beginning of Year 2,7725153 25772,153
Fund Balance at End of Year $ 23519,644 2,477,758 (415886)
94
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Revenues, Expenditures, and
Changes in Fund Balance - Budget and Actual
Downtown TIT Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Revenues
Property Taxes $ 713588 88,550 16,962
Total Revenue 713588 88,550 163962
Expenditures
Community Development
Administrative Fees 1,000 15831 831
Total Expenditures 1,000 15831 831
Net Change in Fund Balance 70,588 86,719 16,131
Fund Balance at Beginning of Year 49,575 49,575
Fund Balance at End of Year $ 120, 163 136,294 16,131
95
DEBT SERVICE FUND
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, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Revenues
Other Revenue $ 71628 75628
Expenditures
Debt Service
Principal 3205000 320,000
Interest 162,294 1629294
Total Expenditures 4825294 482,294 -
Excess (Deficiency) of Revenues
over Expenditures (482,294) (4745666) 75628
Other Financing Uses
Transfers In 4823294 482,294
Net Change in Fund Balance - 79628 79628
Fund Balance at Beginning of Year
Fund Balance at End of Year $ 7 628 7 628
96
CAPITAL PROJECTS FUNDS
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual
Municipal Building Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Revenues
Licenses, Permits and Fees $ 555000 9,750 (455250)
Other Financing Uses
Transfers Out (57,200) (57,200)
Net Change in Fund Balance (25200) (47,450) (45,250)
Fund Balance at Beginning of Year (560,274) (5605274)
Fund Balance at End of Year $ (562,474) (607,724) (45,250)
97
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual
Police Equipment Capital Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Revenues
Licenses, Permits and Fees
Police Development Fees $ 50,000 195950 (30,050)
Contributions 4,381 49381
Other Revenue 829648 17,465 (65, 183)
Total Revenues 132,648 41,796 (905852)
Expenditures
Capital Outlay
Police Equipment
Lethal/Non-Lethal Weapons 10,000 910 (9,090)
Seized Vehicles 35187 35187
Equipment 403000 3,266 (36,734)
K-9 Equipment 25500 (21500)
Vehicles 803148 (805148)
Weather Warning Sirens 825648 (82,648)
Total Expenditures 215,296 7,363 (2075933)
Net Change in Fund Balance (82,648) 341433 117,081
Fund Balance at Beginning of Year 175,851 1753851
Fund Balance at End of Year $ 93,203 210,284 117,081
98
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual
Public Works Equipment Capital Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Revenues
Licenses, Permits and Fees
Development Fees $ 70,000 47,450 (22,550)
Other Revenue 557 557
Total Revenue 70,000 48,007 (21,993)
Expenditures
Capital Outlay
Public Works Equipment
Vehicles 46,000 (46,000)
Skidsteer Upgrade 45500 41000 (500)
Truck Accessories 4,500 (4,500)
Public Works Building 84,000 82,295 (15705)
Total Expenditures 139,000 865295 (52,705)
Net Change in Fund Balance (69,000) (38,288) 30,712
Fund Balance at Beginning of Year 196,095 196,095
Fund Balance at End of Year $ 127,095 157,807 30,712
Note: Principal and interest payments on a Note were budgeted as a Public Works Building expenditure, thus are reported
accordingly in this schedule. There is no net variance to the reporting in the combining non-major governmental fund
statements.
99
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual
Citywide Capital Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Revenues
Engineering Capital Fee $ 109000 61200 (3,800)
Road Contribution Fee 200,000 68,600 (1315400)
Total Revenues 2105000 743800 (135,200)
Expenditures
Capital Outlay
Vehicles 105000 (105000)
Centex Loan 1085000 (1085000)
Road Contribution 20Q000 (200,000)
Total Capital Outlay 3189000 - (318,000)
Debt Service
Ron Clark Property Purchase Note loopo 1005000
Total Expenditures 418,000 1OQ000 (318,000)
Excess (Deficiency) of Revenues
over Expenditures (2083000) (25,200) 182,800
Other Financing Sources
Transfers In 100,000 100,000
Net Change in Fund Balance (108,000) 74,800 1825800
Fund Balance at Beginning of Year (93,178) (93,178)
Fund Balance at End of Year $ (201,178) (18,378) 182,800
100
PROPRIETARY FUND TYPES
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Revenues, Expenses and
Changes in Net Assets - Budget and Actual
Sewer Operation and Improvement Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Operating Revenues
Charges for Services $ 590,700 715,512 124,812
Other Revenue 5,708 5,708
Total Revenues 590,700 721 ,220 130,520
Operating Expenses
Operations 485,624 407,558 (785066)
Depreciation 331 ,673 331 ,673
Total Operating Expenses 485 624 739 231 2535607
Operating Income (Loss) 1055076 (18,011) ( 123,087)
Nonoperating Revenues (Expenses)
Connection Fees 400,000 1,260,689 8605689
Recapture Fees 9, 106 95106
Investment Income 9,000 2, 174 (6,826)
Amortization Expense (35,400) (353400)
Interest Expense (1,410,488) (795, 154) 6155334
Total Nonoperating Revenues (Expenses) (110015488) 4413415 13442,903
Income (Loss) before Contributions and Transfers (896,412) 423,404 L319 816
Other Financing Sources (Uses)
Contributions - Capital Assets 956985371 95698,371
Transfers In 965,806 965,806
Transfers Out (585640) (140,390) (819750)
Total Other Financing Sources (Uses) (58,640) 10,523,787 10 582 427
Change in Net Assets (955,052) 10,947,191 11 ,902,243
Net Assets at Beginning of Year 51935,899 55935 899
Net Assets at End of Year $ 4,9801847 16,883,090 11 ,902,243
101
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Revenues, Expenses and
Changes in Net Assets - Budget and Actual
Water Operation and Improvement Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Operating Revenues
Charges for Services $ 115485500 116649128 1159628
Other Revenue 43161 41161
Total Revenues 1,548,500 1 ,6685289 119,789
Operating Expenses
Operations 15340,751 1 ,081,618 (259, 133)
Improvements 4,000 108,274 104,274
Depreciation 734,273 734,273
Total Expenses 1 344 751 119245165 579,414
Operating Income (Loss) 2035749 (255,876) (459,625)
Nonoperating Revenues (Expenses)
Connection Fees 636,000 201 ,466 (434,534)
Recapture Fees 63071 6,071
Investment Income 25,000 35204 (21,796)
Amortization Expense (92,784) (92,784)
Interest Expense (6219305) (399,513) 221,792
Total Nonoperating Revenues (Expenses) 39,695 (2815556) (321,251 )
Income (Loss) before Contributions and Transfers 243,444 (537,432) (780,876)
Other Financing Sources (Uses)
Contributions - Capital Assets 4,7753586 4,775,586
Transfers In 815750 81 ,750
Transfers Out (75,569) (1 ,041,375) (965,806)
Total Other Financing Sources (Uses) (75,569) 39815,961 3,8915530
Change in Net Assets 167,875 35278,529 3,110,654
Net Assets at Beginning of Year 169030,110 1650309110
Net Assets at End of Year $ 16, 197,985 192308,639 31110,654
102
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Revenues, Expenses and
Changes in Fund Balance - Budget and Actual
Recreation Center Fund
For the Year Ended April 30, 2010
Original and Variance from
Final Budget
Budget Actual Over (Under)
Operating Revenues
Charges for Services $ 7015600 582,889 (118,711)
Operating Expenses
Operations 6955748 634,346 (61,402)
Operating Income (Loss) 5,852 (515457) (57,309)
Nonoperating Revenues
Other Income 149 149
Change in Net Assets 5,852 (515308) (57, 160)
Net Assets at Beginning of Year (77,579) (775579)
Net Assets at End of Year $ (71 ,727) (128,887) (57,160)
103
STATISTICAL SECTION
UNITED CITY OF YORKVILLE, ILLINOIS
Schedule of Assessed Valuations, Tax Rates, Tax Extensions
and Tax Collections
April 30, 2010
(See Following Page)
UNITED CITY OF YORKVILLE,ILLINOIS
Schedule of Assessed Valuations,Tax Rates,Tax Extensions
and Tax Collections
April 30,2010
Tax Levy Years
2009 2008 2007 2006
Assessed Valuations
Farm S 2,524,355 2,562,106 2,643,309 2,384,569
Real Estate Lots 575,726,753 564,660,058 506,977,372 396,432,749
Railroads 17,328 17,328 17,328 17,328
$578,268,436 567,239 492 509,63800.9_ _ 398,834,646
Tax Rates
General Fund
General Corporate 0.1138 0.1379 0.0864 0.0142
Garbage 0.0524
Police Protection 0.0584 0.0550 0.0699 0.0788
Crossing Guard 0.0042 0.0043 0.0047 0.0065
Illinois Municipal Retirement
Fund and Social Security 0.1306 0.1265 0.1555 0.1809
Liability Insurance 0.0583 0.0387 0.0350 0.0404
Audit 0.0095 0.0073 0.0064 0.0081
Unemployment Tax 0.0043 0.0047 0.0059 0.0044
Police Pension 0.0583 0.0523 0.0526 0.0690
0.4374 0.4267 0.4164 0.4547
Library Fund-Operating 0.1124 0.1104 0.1292 0.1500
Library Fund-Bond and Interest Fund 0.1048 0.0995 0.0918 0.2197
0.6546 0.6366 0.6374 0.8244
Tax Extensions
General Fund $ 2,529,057 2,420,411 2,322,133 1,813,501
Library Fund 650,012 626,213 658,430 598,226
Library Fund-Bond and Interest Fund 605,949 564,386 467,832 876,202
$ 3,785,018 3,611,010 3,248,395 3,287,929
Tax Collections-All Funds
Collected to April 30,2010(Cash Basis) S 3,591,257 3,217,393 3,2$6,237_
Percentage of Extensions Collected 99.45% 99.05% 99.95%
104
Tax Levy Years
2005 2004 2003 2002 2001 2000
13672,887 961 ,557 1,128,633 7009520 815,985 768,854
3033902,600 237,3773538 200,6633326 1643461,506 134,511 ,183 116,881 ,878
17,425 17,382 189084 123718 10,966 12,995
305,5925912 238,356,477 2015810,043 165 174 744 135,338,134 117,663 727
0.0120 0.0239 0. 1012 0. 1990 0.2205 0.3155
0. 1220 0. 1332 0. 1228 0. 1151 0. 1211 0. 1411
0.0750 0.0750 0.0750 0.0713 0.0750 0.0750
0.0062 0.0042 0.0047 0.0034 0.0035 0.0036
0. 1047 0. 1865 0. 1612 01462 0. 1451 0.1961
0.0390 0.0525 0.0562 0.0613 0.0520 0.0551
0.0077 0.0062 0.0098 0.0113 0.0119 0.0128
0.0033 0.0038 0.0058 0.0089 0.0093 0.0115
0.0819 0.0973 0.1028 0.1083 0.1302
0.4518 0.5826 0.6395 0.7248 0.7686 0.8107
0. 1500 0. 1500 0. 1500 0. 1426 0.1600 0. 1606
0.6018 0.7326 0.7895 0.8674 0.9286 0.9713
1 ,569,528 133887669 1,287,453 191945170 11039,162 953,902
458,390 357,535 301,915 234,944 2165323 1885967
2,027,918 1 746 204 1 ,58%368 368 1 429 114 1255,485 1 142 869
2023 203 1845,264 L 677 772 1 ,424,544 1 251 975 1 ,144 706
98.80% 105.67% 105.56% 99.68% 99.72% 100. 16%
105
`,SAD C►p
011% Memorandum
To: City Council
EST 1836 From: Bart Olson, City Administrator
CC: Rob Fredrickson, Finance Director
.y� p Date: February 4, 2011
K*.MQ * Subject: FY 09/10 Audit
LLE '►
Summary
Attached to the revised copy of the FY 09/10 audit is a spreadsheet compiled by staff that
shows the FY 09/10 audit numbers compared with our FY 09/10 "internal revised budget". You
may recall that mid-way through FY 09/10, the City Council and staff decided that we would not
approve a revised budget mid-year. This was a result of the FY 08/09 auditor's opinion that
revised budgets were not good budgeting practice. So, mid-way through the year, the staff
started using an internal budget—which is how we were able to estimate mid-way through the
year that the general fund fund balance was going to be at $0. Obviously, that estimate was
incorrect.
The most glaring number in the audit is found on page 15,which contains the summary
of the general fund. The second row from the bottom shows the general fund fund balance at
negative $492,939. How did we get from$0 to negative $492,939? The answer is "a variety of
ways". The purpose of providing you with the attached spreadsheet is to begin to explain how
we got to where we are, and to show how we get out of where we are.
It should be pointed out that staff received this preliminary figure in late November, as
the audit figures were beginning to be finalized. With this information in hand, and knowing that
the City's cash flow position was poor, the Mayor authorized the staff cuts that took place in
December 2010. As reported through different sources, the cuts that took place were to shore up
the City's cash flow position in the immediate term, eliminate a projected budget deficit in FY
10/11 and FY 11/12, and to put us into a position to run budget surpluses,which are now
necessary for FY 10/11 and beyond.
How did we get to a negative fund balance?
There are four primary reasons for the negative fund balance when staff was estimating a
$0 fund balance. The first is that we accelerated some large bad debt writeoffs from FY 10/11
and FY 11/12 into FY 09/10. When Finance Director Fredrickson was auditing the bad debt
accounts, he made the recommendation that instead of waiting 12 months under our bad debt
policy to accelerate about $75,000 in bad debt writeoffs into FY 09/10. These bad debts were
known to staff and the elected officials—it is not"new"bad debt.
The second is that businesses with sales tax sharing agreements ended up accounting for
more of our total sales tax than we thought, so we ended up distributing more sales tax rebates to
businesses than we originally estimated. City staff does not have access to aggregate sales tax
figures until 3 months after consumer purchases, and we do not have access to business specific
sales tax figures until one month or so after we receive the aggregate data. To make matters
worse, we only have access to business specific sales tax figures for those developments which
we have sales tax incentive agreements. The good news with this second reason is that this
means that the businesses that we gave incentives to come to Yorkville ended up saving us from
further financial ruin. While we ended up giving out more in incentives than we had estimated,
our total sales tax figures have remained steady. This estimate error accounts for about $153,000
in the negative fund balance.
The third reason for the negative fund balance is that the auditors determined that our
loan from the police capital fund should not be processed. So, the City did not take in money
from that temporary loan—on the flipside, the general fund now does not have to pay that loan
back in the future. This accounting and budgetary change accounts for about $103,000 in the
negative fund balance.
The fourth reason for the negative fund balance is that health insurance and salary
estimates for certain departments were not budgeted for correctly. It appears that as employees
left employment with the City, salary and health insurance figures were not updated in all
departments to the most accurate number. Of this reason, health insurance budgeting errors
account for about 2/3 of the error, and salary about 1/3. These issues account for about $175,000
in the negative fund balance.
These four"reasons" add up to about $500,000, which is the current amount of the
negative fund balance. While there are many other line-items that staff could have tightened up
their estimates on,there are many where we were too conservative on—in short, the rest of the
variances between the internal revised budget and the actual figures are just part of budgeting.
With another year of budgeting under my belt, and Finance Director Fredrickson sitting through
his first full-year of Yorkville budgeting, these variances will be used as tools for budgeting in
FY 11/12.
Other auditing items of note
1) For the attached spreadsheet, I do not show any carry-over amounts or fund balance uses
in the revenues. When these are included, they tend to confuse people about the actual
costs of running a department—so we removed them. In the FY 11/12 budget, Finance
Director Fredrickson has come up with a method of showing a fund balance in the budget
that I think will be more useful to the Council, and easier to understand.
2) There are several new general fund revenue line-items that were created during the
auditing process (i.e. "Reimb—Administration, Reimb—Finance, Reimb—Police
Commission). In years past, our finance department has coded reimbursements of certain
expenses as a negative expense in the expense line-item. For example, if we purchased a
rake and then received a donation check from a citizen, we would code the expense and
the revenue in the expense line-item as a debit and credit. The result was that if you ran a
budget report for that line-item, it would show we have not spent any money. It is the
preference of Mr. Fredrickson that we end this practice and instead code the
reimbursement as a revenue in a separate revenue line-item. While this will require a bit
of analysis by a casual budget observer to determine that we received a reimbursement
for the expense (because it is in a separate line-item), it is cleaner because it gives us an
accurate picture of how much the department actually spent. There are several line-items
impacted by this change, which is will explain some of the expense line-item overruns in
the different departments.
3) The difference between the garbage revenues and expenses is only$20,000 in deficit.
From our discussion on the senior garbage subsidy, we know a conservative estimate of
that program should put our garbage program at a$120,000 deficit. Staff is further
researching this discrepancy to see if there are accrual discrepancies with the timing of
the expenses and revenues, or if there is something at odds with our revenue collection
and billing policies (i.e. we are underreporting refuse customers to Veolia).
4) We received a copy of an article from a bond buyer journal that reported on the City
Council's denial of the implementation of the sewer bonding fee. This is a significant
issue because it casts a further negative light on our financial situation to bond buyers.
The sewer fund shows a slight surplus in FY 09/10 but we know that in FY 10/11 the
sewer fund will not run in surplus. The implementation of the property taxes in FY 11/12
will significantly help the sewer fund,but a sewer bonding fee is still necessary to meet
long-term debt obligations in FY 11/12 and beyond.
5) While the water fund is shown as being a drain on cash-flow (it ran in deficit), we have
positioned the water fund well in FY 10/11 due to the water bonding fee.
6) The Parks and Recreation operating fund ran a significant surplus in FY 09/10, despite a
cut to its transfer. Even with a further cut in FY 10/11 and expected cuts in FY 11/12 and
FY 12/13, the Parks and Recreation department operating budget should run surpluses.
7) The REC Center deficit in FY 09/10 is negative $51,000. This deficit is still being offset
by the Parks and Recreation department operating budget surplus. These two budgets
have a comingled bank account for cash-flow purposes. We expect the FY 10/11 budget
deficit to be higher, due to the increase in property taxes in FY 10/11. The first
presentation on the REC Center budget from open to current is scheduled to be discussed
at the end of February in front of City Council and Park Board.
8) The Library budget was $228,000 in deficit in FY 09/10. While this is not shown as
"expected" in my budget spreadsheet, the Library Board is aware of this figure and had
already made cuts in their FY 11/12 budget to compensate (which they have already
approved). The Library Board currently has an adequate fund balance to sustain this
deficit and the FY 10/11 expected deficit. Finance Director Fredrickson, Executive
Director Pfister and I will be meeting to discuss any mid-year budget changes shortly.
2009-2010 2009-10 Internal Performance v.
ACCOUNT NUMBER DESCRIPTION 2008-9 Actual Budget Revised Budget 009 Internal Revised
GENERAL FUND REVENUES
01-000-40-00-3993 EMPLOY CONTRIB HEALTH REIMB - 128,295 155,000 19,643
01-000-40-00-3994 AMUSEMENT TAX - - - -
ADMISSIONS TAX 111,083 333,249 112,964 0
01-000-40-00-3996 ROAD CONTRIBUTION FEE - - -
01-000-40-00-3997 IN-TOWN ROAD PROGRAM FUND - -
01-000-40-00-4000 REAL ESTATE TAXES 2,101,984 2,450,000 2,407,483 0
01-000-40-00-4001 TOWN ROAD/BRIDGE TAX 143,506 160,000 151,196
01-000-40-00-4010 PERSONAL PROPERTY TAX 17,690 20,000 20,000 (6,592)
01-000-40-00-4020 STATE INCOME TAX 1,004,980 1,595,554 1,300,000 (22,111)
01-000-40-00-4030 MUNICIPAL SALES TAX 2,500,285 2,600,000 2,440,000 . 11. 6,098
01-000-40-00-4032 STATE USE TAX 165,054 237,063 237,063 (35,382)
01-000-40-00-4040 MUNICIPAL UTILITY TAX 572,959 565,000 565,000 (16,227)
01-000-40-00-4041 UTILITY TAX-NICOR 349,136 396,000 396,000 (111,105)
01-000-40-00-4042 UTILITY TAX-CABLE TV 189,131 190,000 190,000 (1,719)
01-000-40-00-4043 UTILITY TAX-TELEPHONE 519,669 600,000 600,000 (81,555)
01-000-40-00-4044 BUSINESS DISTRICT TAX 226,122 - 123,574 139,789
01-000-40-00-4045 AUTO RENTAL TAX 4,137 - 3,421 3,551
01-000-40-00-4050 HOTEL TAX 19,651 20,022 20,000 (2,738)
01-000-41-00-4100 LIQUOR LICENSE 50,008 30,000 30,000 13,545
01-000-41-00-4101 OTHER LICENSES 4,964 4,500 4,500 (715)
01-000-41-00-4110 BUILDING PERMITS 322,160 354,300 260,000 (69,421)
01-000-42-00-4205 FILING FEES 1,880 3,000 3,000 (2,750)
01-000-42-00-4206 GARBAGE SURCHARGE 1,081,313 1,050,000 1,050,000 82,478
01-000-42-00-4207 ZONING VARIANCE FEES 22,390 - 170 85
01-000-42-00-4208 COLLECTION FEE-YBSD 66,075 66,000 119,120
01-000-42-00-4210 DEVELOPMENT FEES 199,722 300,000 73,236 (51,802)
01-000-42-00-4211 ENGINEERING CAPITAL FEE - - -
01-000-42-00-4285 BEECHER LEASE AGREEMENT - 12,000 12,000 (1,000)
01-000-42-00-4286 BEECHER RENTALS - 2,000 2,000 155
01-000-42-00-4287 DEVELOPER SIGNS REIM - 5,000 - -
01-000-42-00-4288 MOWING INCOME - - 209 71
01-000-42-00-4289 GIS SERVICES - - 750 275
01-000-43-00-4310 TRAFFIC FINES 130,344 120,000 120,000 9,074
01-000-43.00-4320 ADMINISTRATIVE ADJUDICATION - 37,500 50,000 (5,435)
01-000-43-00-4325 POLICE TOWS - - 37,500 (12,000)
01-000-43-00-4315 REIMBURSE POLICE TRAINING 8,040 - -
01-000-44-00-3993 Emp Health Contribution Health Ins - 52,958
01-000-44-00-4401 DARE DONATIONS - 20 -
01-000-44-00-4403 MISCELLANEOUS DONATIONS 2,820 - -
01-000-44-00-4404 HANGING BASKET DONATIONS - 1,700 740
01-000-44-00-4407 HOLIDAY UNDER THE STARS - 5,336 (5,336)
01-000-44-00-4409 SPECIAL CENSUS REIMB - 17,352 (17,352)
01-000-44-00-4410 REIMB-FROM OTHER GOVT'S 261,473 - 9,167 8,185
01-000-44-00-4411 REIMB-POLICE PROTECTION 2,714 3,300 3,300 33,480
01-000-44-00-4412 INSURANCE REIMBURSEMENTS - 71,562 71,562 (41,786)
01-000-44-00-4414 GREEN COMMITTEE - 54 (54)
01-000-44-00-4415 Reimb-Administration - - - 29,075
01-000-44-00-4416 Reimb-Finance - 4,030
01-000-44-00-4417 1 Reimb-Comm Relations - - 534
1 of 35
2009-2010 2009-10 Internal Performance v.
ACCOUNT NUMBER DESCRIPTION 2008-9 Actual Budget Revised Budget Internal Revised
01-000-44-00-4418 Reimb-Public Works - 22,232
01-000-44-00-4419 Reimb-Police Commission - - - 6,215
01-000-44-00-4490 MISCELLANEOUS INCOME 193,735 15,000 1,000 210
01-000-44-00-4498 PENALTY FEE INCOME - 379 (1)
01-000-45-00-4504 TRAFFICE SIGNAL REVENUE 18,289 18,500 14,925 (1)
01-000-45-00-4505 COPS GRANT-VESTS - - - 1,502
01-000-45-00-4510 Cable Consortium Fees - - 36,185
01-000-45-00-4525 Grants - - - 4,838
01-000-45-00-4511 POLICE-STATE TOBACCO GRANT - 1,803 67
01-000-45-00-4540 BEAVER ST DEVELOP GRANT - - - -
01-000-46-00-4600 INVESTMENT INCOME 18,629 30,000 3,000 59,043
REPAY OF PARK&REC LOAN - - 150,000 -
LOAN FROM POLICE CAPITAL - 103,148 (103,148)
REIMB FOR LEGAL EXPENSES - -
REIMB FROM THE LIBRARY - -
SENIOR SERVICES FUNDRAISER - - -
01-000-49-00-4915 TRANSFER FROM WATER OPS 450,000 - 75,569
01-000-49-00-4920 TRANSFER FROM SEWER MAINT. 220,000 - 58,640 : .
01-000-49-00-4935 TRANSFER FROM LAND CASH 181,000 70,408 60,449 .�
TOTAL REVENUES:GENERAL 11,160,943 11,488,253 11,061,590 (54,174)
ADMINISTRATION
EXPENSES
01-110-50-00-5100 SALARIES-MAYOR 9,980 11,310 11,310 (2,365)
01-110-50-00-5101 SALARIES-CITY CLERK 8,975 8,980 8,980 •• (987)
01-110-50-00-5102 SALARIES-CITY TREASURER 6,442 6,500 6,500 (1,200)
01-110-50-00-5103 SALARIES-ALDERMAN 39,130 50,320 50,320 (6,635)
01-110-50-00-5104 SALARIES-LIQUOR COMM 1,000 1,000 1,000 (84)
01-110-50-00-5105 SALARIES-CITY ATTORNEY - - - -
01-110-50-00-5106 SALARIES-ADMINISTRATIVE 444,017 278,663 305,042 (34,450)
01-110-50-00-5115 SALARIES-SPECIAL CENSUS 59,087 - -
01-110-50-00-5136 SALARIES-PART TIME 2,053 - -
01-110-50-00-5137 SALARIES-OVERTIME 22 - 575 288
01-110-61-00-5302 CORPORATE COUNSEL 407,880 150,000 130,000 (19,741)
01-110-61-00-5303 LITIGATION COUNSEL - 100,000 90,000 3,529
01-110-61-00-5300 SPECIAL COUNSEL - 20,000 25,000 13,747
01-110-61-00-5301 LEGISLATIVE ATTORNEY - 10,000 10,000 (10,000)
01-110-61-00-5311 CODIFICATION 10,660 4,000 8,000 788
01-110-61-00-5314 BUILDING INSPECTIONS 271,821 265,765 125,000 (7,379)
01-110-62-00-5401 CONTRACTUAL SERVICES 26,280 20,000 20,000 2,335
01-110-62-00-5403 SPECIAL CENSUS 170,437 - -
01-110-62-00-5404 CABLE CONSORTIUM FEE 73,828 40,000 40,000 14,240
01-110-62-00-5406 OFFICE CLEANING 10,734 28,000 25,000 •� (1,510)
01-110-62-00-5410 MAINTENANCE-OFFICE EQUIP 88 100 100 (100)
01-110-62-00-5421 WEARING APPAREL - - - -
01-110-62-00-5427 FACADE PROGRAM - 10,000 -
01-110-62-00-5436 TELEPHONE 20,931 11,000 20,000 r 2,210
01-110-62-00-5438 CELLULAR TELEPHONE 3,129 780 1,600 207
01-110-62-00-5439 TELEPHONE SYSTEMS MAIN 2,945 1 3,000 3,000 (56)
2of35
2009-2010 2009-10 Internal Performance v.
ACCOUNT NUMBER DESCRIPTION 2008-9 Actual Budget Revised Budget Internal Revised
01-110-64-00-5600 DUES 9,086 9,250 12,493 (1)
01-110-64-00-5601 ILLINOIS MUNICIPAL LEAGUE DUES 957 960 1,100 (1,100)
01-110-64-00-5603 SUBSCRIPTIONS/BOOKS 91 100 100 4
01-110-64-00-5604 TRAINING&CONFERENCES 4,999 1,200 1,516 253
01-110-64-00-5605 TRAVEL/MEALS/LODGING 9,761 5,800 4,800 (757)
01-110-64-00-5610 TUITION REIMBURSEMENT 3,855 - - -
01-110-64-00-5611 KENDALL COUNTY PARATRANSIT - 23,549 7,000 (1,113)
SENIOR SERVICE FUNDING - - 5,000
01-110-64-00-5606 PROMOTIONAL/MARKETING EXP'S - - -
01-110-64-00-5607 PUBLIC RELATIONS 190 150 150 26
01-110-64-00-5608 HRC SPONSORSHIPS 250 - -
01-110-64-00-5609 YMCA PARTNERSHIP - - -
01-110-65-00-5800 CONTINGENCIES (7,047) 44,153 20,000 (3,847)
01-110-65-00-5802 OFFICE SUPPLIES 8,341 8,000 8,000 (2,260)
01-110-65-00-5804 OPERATING SUPPLIES 6,795 7,000 7,000 (1,551)
01-110-65-00-5808 POSTAGE&SHIPPING 8,685 14,000 14,000 (6,622)
01-110-65-00-5809 PRINTING©ING 11,067 6,750 6,750 2,095
01-110-65-00-5810 PUBLISHING&ADVERTISING 767 2,000 2,000 (647)
01-110-72-00-6500 IMRF PARTICIPANTS 41,357 29,529 31,766 (5,390)
01-110-72-00-6501 SOCIAL SECURITY&MEDICARE 46,297 28,823 31,268 (9,646)
01-110-75-00-7002 COMPUTER EQUIP&SOFTWARE - 1,600 850 (495)
01-110-75-00-7003 OFFICE EQUIPMENT - 1,000 200 (65)
01-110-78-00-9002 NICOR GAS 30,132 31,000 31,000 (5,752)
01-110-78-00-9004 MISCELLANEOUS - - - 36
01-110-78-00-9005 MERIT/COLA - - -
01-110-78-00-9007 APPRECIATION DAY 1,977 1,000 - 45
01-110-78-00-9008 VOLUNTEER APPRECIATION DAY - 1,000 600 (600)
01-110-78-00-9009 WEBSITE - - - -
01-110-78-00-9010 COMMUNITY EVENTS -
01-110-78-00-9011 TENNIS CRT REFURBISHING -
01-110-78-00-9013 HOLIDAY UNDER THE STARS - - -
01-110-78-00-9014 CAR ALLOWANCE 5,908 - 3,092
01-110-99-00-9970 TRANSFER TO CW CAP FOR LAND - 100,000 100,000
01-110-99-00-9975 TRANSFER TO CITY WIDE CAPITAL - - -
TOTAL EXPENSES:ADMINISTRATION 1,752,907 1,336,282 1,167,020 (81,457)
FINANCE
EXPENSES
01-120-50-00-5106 SALARIES-ADMINISTRATIVE 322,683 287,196 259,271 (4,825)
01-120-50-00-5136 SALARIES-PART TIME 237 - - -
01-120-50-00-5137 SALARIES-OVERTIME 616 1,500 - 161
01-120-50-00-5202 BENEFITS-UNEMPLOY.COMP.TAX 15,785 21,000 25,788 12,678
01-120-50-00-5203 BENEFITS-HEALTH INSURANCE 912,886 905,818 895,455 223,366
01-120-50-00-5204 BENEFITS-GROUP LIFE INSUR 12,069 28,240 28,240 22
01-120-50-00-5205 BENEFITS-DENTAL/VISION ASST 79,348 97,000 97,000 (6,995)
01-120-61-00-5304 AUDIT FEES&EXPENSES 42,480 50,900 50,900 3,140
01-120-61-00-5305 ACCOUNTING ASSISTANCE - - - -
01-120-61-00-5310 EMPLOYEE ASSISTANCE 2,083 5,000 5,000 (2,513)
3of35
2009-2010 2009-10 Internal Performance v.
ACCOUNT NUMBER DESCRIPTION 2008-9 Actual Budget Revised Budget IM Internal Revised
01-120-62-00-5400 INSURANCE-LIABILITY&PROPERTN 216,026 300,000 274,587 1,798
01-120-62-00-5401 CONTRACTUAL SERVICES 6,901 24,500 24,500 791
01-120-62-00-5410 MAINTENANCE-OFFICE EQUIP 1,669 1,800 1,800 (1,800)
01-120-62-00-5411 MAINTENANCE-COMPUTERS 1,500 500 (500)
01-120-62-00-5412 MAINTENANCE-PHOTOCOPIERS 21,083 27,000 27,000 (8,036)
01-120-62-00-5437 ACCTG SYSTEM SERVICE FEE 13,585 15,000 11,750 196
01-120-62-00-5438 CELLULAR TELEPHONE 1,070 1,010 1,010 •• (17)
01-120-64-00-5600 DUES 165 1,380 1,380 (745)
01-120-64-00-5603 SUBSCRIPTIONS/BOOKS 500 250 (207)
01-120-64-00-5604 TRAINING&CONFERENCES 2,280 - -
01-120-64-00-5605 TRAVEL/MEALS/LODGING 754 - -
01-120-65-00-5802 OFFICE SUPPLIES 2,107 3,000 3,000 (2,185)
01-120-65-00-5804 OPERATING SUPPLIES 4,181 4,500 4,500 (1,789)
01-120-65-00-5808 POSTAGE&SHIPPING 1,370 2,500 2,500 (1,217)
01-120-65-00-5809 PRINTING©ING 2,500 500 (500)
01-120-65-00-5844 MARKETING-HOTEL TAX 18,643 20,000 20,000 (4,261)
01-120-72-00-6500 IMRF PARTICIPANTS 25,726 23,962 23,962 (2,137)
01-120-72-00-6501 SOCIAL SECURITY&MEDICARE 25,622 24,085 24,085 1 (3,681)
01-120-75-00-7002 COMPUTER EQUIP&SOFTWARE 6,147 15,000 5,000 (2,368)
01-120-75-00-7003 OFFICE EQUIPMENT 1,000 250 (250)
01-120-78-00-9001 CITY TAX REBATE 1,005 1,050 1,050 (242)
01-120-78-00-9003 SALES TAX REBATE 625,664 620,000 620,000 153,140
01-120-78-00-9004 BUSINESS DISTRICT REBATE 202,620 - 123,574 125,163
01-120-78-00-9009 BAD DEBT 866 - 1,016,132
01-120-78-00-9013 AMUSEMENT TAX REBATE 61,096 62,131 (1)
01-120-99-00-9923 TRANSFER TO THE LIBRARY - -
01-120-99-00-9925 TRANSFER TO SAN SEWER 150,000
01-120-99-00-9930 TRANSFER TO WATER IMPROVE 200,000 -
01-120-99-00-9935 TRANSFER TO LAND CASH - - -
01-120-99-00-9940 TRANSFER TO PARK&REC 1,080,348 979,500 969,500 •.
01-120-99-00-9941 TRANSFER TO PARK&REC LOAN - - 150,000
01-120-99-00-9942 TRANSFER TO POLICE CAPITAL - -
01-120-99-00-9945 TRANSFER TO GF FOR PD - - -
01-120-99-00-9965 TRANSFER TO DEBT SERVICE 425,124 425,094 425,094 -
TOTAL EXPENSES:FINANCE 4,482,239 3,891,535 4,139,577 1,492,319
COMMUNITY RELATIONS -
01-130-50-00-5106 SALARIES-EMPLOYEES 65,938 65,000 63,750 1,500
01-130-50-00-5136 PART TIME SALARIES 7,921 9,880 2,426 (1)
01-130-62-00-5401 CONTRACTUAL SERVICES 3,247 4,500 4,800 524
01-130-62-00-5438 CELLULAR TELEPHONE 540 540 (88)
01-130-64-00-5603 SUBSCRIPTIONS/BOOKS 305 400 100 175
01-130-64-00-5604 TRAINING&CONFERENCES 50 - - -
01-130-64-00-5605 TRAVEL/MEALS/LODGING 25 - - -
01-130-64-00-5607 PUBLIC RELATIONS 2,039 4,000 1,750 (185)
01-130-65-00-5802 OFFICE SUPPLIES 148 750 750 (404)
01-130-65-00-5808 POSTAGE&SHIPPING 7,315 5,000 2,200 (267)
01-130-65-00-5809 PRINTING©ING 1,221 8,000 1,000 (866)
4of35
2009-2010 2009-10 Internal Performance v.
ACCOUNT NUMBER DESCRIPTION 2008-9 Actual Budget Revised Budget Internal Revised
01-130-65-00-5810 PUBLISHING&ADVERTISING 11,035 10,000 5,000 922
01-130-72-00-6500 IMRF PARTICIPANTS 5,253 5,395 5,291 311
01-130-72-00-6501 SOCIAL SECURITY&MEDICARE 5,824 5,728 5,062 (975)
01-130-78-00-9010 COMMUNITY EVENTS 3,330 6,000 2,000 (61)
01-130-78-00-9013 HOLIDAY UNDER THE STARS 20,728 - 5,336 (5,336)
TOTAL EXPENSES:COMMUNITY RELATIONS 134,379 125,193 100,006 (4,751)
ENGINEERING
EXPENSES -
01-150-50-00-5107 SALARIES-EMPLOYEES 427,399 326,267 304,698 22,435
01-150-50-00-5137 SALARIES-OVERTIME (99) 1,000 500 (500)
01-150-62-00-5401 CONTRACTUAL SERVICES 8,016 30,000 30,000 .:: 5,688
01-150-62-00-5402 GIS SYSTEM - - -
01-150-62-00-5403 FEES 1,000 1,000 1,000 -
01-150-62-00-5409 MAINTENANCE-VEHICLES 1,078 1,500 1,500 20
01-150-62-00-5410 MAINTENANCE-OFFICE EQUIP - 1,000 500 (500)
01-150-62-00-5411 MAINTENANCE-COMPUTERS - 500 500 (500)
01-150-62-00-5421 WEARING APPAREL 143 500 100 (100)
01-150-62-00-5438 CELLULAR TELEPHONE 3,431 3,542 3,000 (712)
01-150-64-00-5600 DUES 285 400 400 (339)
01-150-64-00-5604 TRAINING&CONFERENCES 417 - (115)
01-150-64-00-5605 TRAVEL EXPENSE 275 - 7
01-150-64-00-5608 TUITION REIMBURSEMENT 1,492 825 500 323
01-150-64-00-5616 BOOKS&PUBLICATIONS 45 100 50 (14)
01-150-65-00-5801 ENGINEERING SUPPLIES 689 2,000 2,000 (855)
01-150-65-00-5802 OFFICE SUPPLIES 1,106 2,000 750 (470)
01-150-65-00-5808 POSTAGE AND SHIPPING - 500 (48)
01-150-65-00-5809 PRINTING©ING 1,566 1,000 1,500 (284)
01-150-65-00-5820 ENGINEERING CAPITAL RESERVE - - -
01-150-72-00-6500 IMRF PARTICIPANTS 34,071 27,163 25,331 2,969
01-150-72-00-6501 SOCIAL SECURITY&MEDICARE 32,381 25,036 23,348 876
01-150-75-00-7002 COMPUTER EQUIP&SOFTWARE 2,926 6,900 6,900 •• (5,501)
01-150-75-00-7003 OFFICE EQUIPMENT 1,000 500 (500)
TOTAL EXPENSES:ENGINEERING 516,221 431,733 403,577 21,881
PUBLIC SAFETY/POLICE DEPT.
EXPENSES -
01-210-50-00-5107 SALARIES-EMPLOYEES 1,298,052 1,263,768 1,241,942 84,177
01-210-50-00-5131 SALARIES-LIEUT./SERGEANTS/CHI 693,988 749,327 749,327 24,963
01-210-50.00-5133 SALARIES-COPS - - -
01-210-50-00-5134 SALARIES-CROSSING GUARD 18,210 25,000 25,000 (1,673)
01-210-50-00-5135 SALARIES-POLICE CLERKS 223,040 212,386 204,759 1
01-210-50-00-5136 SALARIES-PART TIME 31,299 39,000 39,000 1,774
01-210-50-00-5137 SALARIES-OVERTIME 54,363 60,000 60,000 .• 15,769
01-210-50-00-5200 CADET PROGRAM 21,520 30,000 13,500 •.: (2,532)
01-210-50-00-5205 Salaries Grant Reimb - - - 944
5 of 35
2009-2010 2009-10 Internal Performance v.
ACCOUNT NUMBER I DESCRIPTION 2008-9 Actual Budget Revised Budget Internal Revised
01-210-61-00-5300 LEGAL SERVICES 1,079 40,000 20,000 (3,633)
01-210-62-00-5408 MAINTENANCE-EQUIPMENT 13,569 14,000 9,750 (3,719)
01-210-62-00-5409 MAINTENANCE-VEHICLES 37,928 37,000 47,000 (12,663)
01-210-62-00-5410 MAINT-OFFICE EQUIPMENT - -
01-210-62-00-5411 MAINTENANCE-COMPUTERS 4,812 10,000 2,000 •• (1,008)
01-210-62-00-5412 MAINTENANCE-K9 491 1,000 1,000 86
01-210-62-00-5414 WEATHER WARNING SIREN MAINT 6,645 6,000 4,000 (1,919)
01-210-62-00-5421 WEARING APPAREL 14,865 18,000 10,000 (883)
01-210-62-00-5422 COPS GRANT IV-VESTS 1,212 4,200 4,200 119
01-210-62-00-5423 CLASY GRANT - - -
01-210-62-00-5429 PSYCHOLOGICAL TESTING - 1,000 1,200 (640)
01-210-62-00-5430 HEALTH SERVICES 154 1,000 760 (575)
01-210-62-00-5431 LABORATORY FEES 170 500 615 -
01-210-62-00-5432 KENDALL CO.JUVE PROBATION 2,685 3,000 3,000 (217)
01-210-62-00-5436 TELEPHONE 22,176 21,500 21,500 180
01-210-62-00-5438 CELLULAR TELEPHONE 18,103 17,920 17,920 : . 709
01-210-62-00-5441 MTD-ALERTS FEE 5,676 6,000 6,660 . ..
01-210-62-00-5442 NEW WORLD LIVE SCAN 12,320 10,000 15,000 87
01-210-62-00-5443 ADMIN ADJUDICATION SALARIES 10,628 12,000 13,863 4,062
01-210-64-00-5600 DUES 2,000 2,000 1,000 489
01-210-64-00-5603 SUBSCRIPTIONS 384 350 350 (145)
01-210-64-00-5604 TRAINING&CONFERENCE 18,021 18,025 8,025 (786)
01-210-64-00-5605 TRAVEL EXPENSES 5,978 7,575 6,575 (743)
01-210-64-00-5606 COMMUNITY RELATIONS 2,166 3,250 280 (1)
01-210-64-00-5607 POLICE COMMISSION 7,667 10,000 5,500 ••• 6,499
01-210-64-00-5608 TUITION REIMBURSEMENT 3,203 - - -
01-210-64-00-5609 POLICE RECRUIT ACADEMY - - -
01-210-64-00-5610 GUN RANGE FEES 500 500 500
01-210-64-00-5611 SPECIAL RESPONSE TEAM FEE 3,500 3,500 3,500
01-210-64-00-5612 NEIGHBORHOOD WATCH 1,239 1,500 31 15
01-210-64-00-5613 CITIZENS POLICE ACADEMY 532 1,500 339 (1)
01-210-64-00-5614 CHAPLAIN PROGRAM - - -
01-210-64-00-5615 COMPLIANCE CHECKS 115 500 500 (327)
01-210-64-00-5616 DARE PROGRAM 2,916 3,000 3,000 227
01-210-65-00-5801 Supplies-Grant Reimb - - - 246
01-210-65-00-5802 OFFICE SUPPLIES 4,332 5,000 3,000 73
01-210-65-00-5803 EVIDENCE TECH SUPPLIES 1,500 1,500 500 (31)
01-210-65-00-5804 OPERATING SUPPLIES 13,030 14,500 8,500 (3,893)
01-210-65-00-5808 POSTAGE&SHIPPING 2,109 3,500 2,000 (179)
01-210-65-00-5809 PRINTING©ING 4,911 5,000 4,500 1,342
01-210-65-00-5810 PUBLISHING&ADVERTISING 468 500 64 122
01-210-65-00-5812 GASOLINE 81,702 85,000 75,000 (4,990)
01-210-65-00-5813 AMMUNITION 218 3,500 -
01-210-65-00-5814 ADMIN ADJUDICATION 107 - 1,000 46
01-210-72-00-6500 IMRF PARTICIPANTS 18,946 17,628 23,645 (6,323)
01-210-72-00-6501 SOCIAL SECURITY&MEDICARE 187,908 182,030 178,515 594
01-210-72-00-6502 POLICE PENSION 297,328 325,000 325,000 (1,709)
01-210-75-00-7002 COMPUTER EQUIP&SOFTWARE 6,965 7,000 7,000
01-210-78-00-9004 BIKE PATROL - - -
TOTAL EXPENSES:PUBLIC SAFETY/POLICE DEPT. 3,160,730 1 3,284,459 3,170,320 .8 89,744
6 of 35
2009-2010 2009-10 Internal Performance v.
ACCOUNT NUMBER DESCRIPTION 2008-9 Actual Budget Revised Budget M Internal Revised
COMMUNITY DEVELOPMENT
EXPENSES -
01-220-50-00-5107 EMPLOYEE SALARIES 338,866 302,353 280,766 12,830
01-220-61-00-5300 LEGAL SERVICES 2,690 10,000 8,000 (3,527)
01-220-62-00-5401 CONTRACTUAL SERVICES 17,484 13,000 13,000 (450)
INSPECTIONS - - -
01-220-62-00-5430 PLANNING CONSULTANT - - -
01-220-62-00-5432 ECONOMIC DEVELOPMENT 45,000 45,000 45,000 -
01-220-62-00-5438 CELLULAR TELEPHONE 1,392 1,500 1,500 (146)
01-220-64-00-5600 DUES 965 1,500 1,050 (570)
01-220-64-00-5604 TRAINING&CONFERENCES 2,001 - 450 -
01-220-64-00-5605 TRAVEL EXPENSE 418 - - -
01-220-65-00-5804 OPERATING SUPPLIES 3,145 5,000 3,500 (1,968)
OFFICE SUPPLIES - - -
01-220-65-00-5808 POSTAGE&SHIPPING - - 700 (241)
01-220-65-00-5809 PRINTING©ING 822 1,000 1,190 358
01-220-65-00-5810 PUBLISHING&ADVERTISING 14 500 150 175
01-220-65-00-5814 BOOKS&MAPS 763 500 500 (5)
01-220-72-00-6500 IMRF PARTICIPANTS 25,741 25,095 23,304 263
01-220-72-00-6501 SOCIAL SECURITY&MEDICARE 15,954 23,130 21,479 313
01-220-75-00-7002 COMPUTER EQUIP&SOFTWARE 5,927 6,250 255 304
01-220-75-00-7003 OFFICE EQUIPMENT - 500 125 13
01-220-78-00-9014 GREEN COMMITTEE - -
01-220-78-00-9015 RAIN GARDEN GRANT 231
01-220-78-00-9016 FULL CIRCLE GRANT - 11,233
TOTAL EXPENSES: COMMUNITY DEVELOPMENT 461,182 435,328 400,968 18,813
STREETS
EXPENSES -
01-410-50-00-5107 SALARIES-EMPLOYEE 257,547 299,059 233,090 63,130
01-410-50-00-5136 SALARIES-PART TIME 6,752 - - -
01-410-50-00-5137 SALARIES-OVERTIME 35,789 32,000 25,000 (9,088)
01-410-61-00-5313 ENGINEERING-IN TOWN ROAD PG - - -
01-410-61-00-5314 INSPECTIONS&LICENSES 595 700 700 -
01-410-62-00-5401 CONTRACTUAL SERVICES 1,119 1,000 1,000 (139)
01-410-62-00-5408 MAINTENANCE-EQUIPMENT 4,966 10,000 10,000 :•• (2,101)
01410-62-00-5409 MAINTENANCE-VEHICLES 9,913 15,000 22,428 4,427
01-410-62-00-5414 MAINTENANCE-TRAFFIC SIGNALS 8,770 15,000 16,108 0 14,023
01-410-62-00-5415 MAINTENANCE-STREET LIGHTS 8,721 14,000 9,000 5,475
01-410-62-00-5416 PROPERTY MAINTENANCE 31,896 30,000 20,000 (3,941)
01-410-62-00-5420 MAINTENANCE-STORM SEWER 163 5,000 1,000 (983)
01-410-62-00-5421 WEARING APPAREL 1,933 4,200 3,000 (559)
01-410-62-00-5422 RAYMOND DETENTION BASE 695 - 300 -
01-410-62-00-5423 RAYMD STORM SEWER OUTFLOW 1,034 - - -
01-410-62-00-5434 RENTAL-EQUIPMENT 55 1,000 70( 1 (400)
01-410-62-00-5435 ELECTRICITY 124,153 70,000 70,000 24,919
01-410-62-00-5438 CELLULAR TELEPHONE 2,788 4,020 3,000 (465)
7of35
2009-2010 2009-10 Internal Performance v.
ACCOUNT NUMBER DESCRIPTION 2008-9 Actual Budget Revised Budget Internal Revised
01-410-62-00-5440 STREET LIGHTING 393 -
01-410-64-00-5604 TRAINING&CONFERENCES 1,711 - 110
01-410-65-00-5804 OPERATING SUPPLIES 8,017 14,000 7,500 (4,190)
01-410-65-00-5810 ELECTRICAL MAINTENANCE SUPP - 1,000 10 -
01-410-65-00-5812 GASOLINE 33,736 32,000 25,000 1,131
01-410-65-00-5815 HAND TOOLS 795 1,000 1,000 (810)
01-410-65-00-5817 GRAVEL 1,914 2,500 1,500 (936)
01-410-72-00-6500 IMRF PARTICIPANTS 23,392 27,478 21,421 5,421
01-410-72-00-6501 SOCIAL SECURITY&MEDICARE 22,787 27,478 19,744 3,511
01-410-75-00-4404 HANGING BASKETS 1,825 2,000 1,800
01-410-75-00-5418 MOSQUITO CONTROL 29,832 30,000 30,966 •. (1)
01-410-75-00-7004 SAFETY EQUIPMENT 441 1,000 400 (107)
01-410-75-00-7099 GRANDE RES PERIMETER RIDS - - - -
01-410-75-00-7100 STREET REHAB PROJECTS - -
01-410-75-00-7101 IN-TOWN ROAD PROGRAM 46 - - 7,363
01-410-75-00-7102 TREE&STUMP REMOVAL 4,312 10,000 10,000 (3,210)
01-410-75-00-7103 SIDEWALK CONSTRUCTION - 5,000 4,000 (34)
01410-75-00-7104 FOX HILL SSA EXPENSES - - - -
01-410-75-00-7106 ROAD CONTRIB FUND PROJECTS - - - -
TOTAL EXPENSES:STREETS 626,090 654,435 538,777 102,435
HEALTH &SANITATION
EXPENSES -
01-540-62-00-5442 GARBAGE SERVICES 1,121,092 1,140,000 1,140,000 14,840
01-540-62-00-5443 LEAF PICKUP 5,640 6,000 6,000 (1,680)
TOTAL EXPENSES:HEALTH&SANITATION 1,126,732 1,146,000 1,146,000 13,160
SUMMARY -
TOTAL GENERAL FUND REVENUES 11,160,943 11,488,253 11,061,59 (54,174)
TOTAL GENERAL FUND EXPENSES 12,260,480 11,304,966 11,066,245 1,652,142
FUND SURPLUS(DEFICIT)BALANCE (1,099,537) 183,287 (4,654) 1 (1,706,316)
8 of 35
MOTOR FUEL TAX
2008-9 2009-2010 2009-10 Internal Performance v.
ACCOUNT NUMBER DESCRIPTION Actual Budget Revised Budget o1• Internal Revised
REVENUES
15-000-40-00-3999 BEGINNING FUND BALANCE 336,488 47,268 300,934 (300,934)
15-000-40-00-4060 MOTOR FUEL TAX ALLOTMENTS 307,882 240,000 351,240 58,336
MFT High Growth - - -
15-000-44-00-4490 MISC INCOME 113,819 - 1 105
15-000-44-00-4401 GAME FARM ROAD DESIGN 430,000 - -
15-000-44-00-4402 FOX ROAD 38,057 (0)
15-000-46-00-4600 INVESTMENT INCOME 4,951 8,000 1,000 (221)
TOTAL REVENUES: 763,140 725,268 691,231 (218,028)
EXPENSES
15-000-65-00-5800 CONTINGENCY 462,206 - (38,685)
15-000-65-00-5804 Operating Supplies - - 66
15-000-65-00-5818 SALT 220,000 220,000 (49,732)
15-000-75-00-7007 SIGNS 15,000 15,000 (9,059)
15-000-75-00-7008 CRACK FILLING 20,000 20,000 (20,000)
15-000-75-00-7106 GAME FARM SURVEYING - 9,306 2,420
15-000-75-00-7107 GAME FARM ENGINEERING 66,039 66,039 (66,039)
GAME FARM HOUSE DEMO - - -
15-000-75-00-7110 COLD PATCH 4,000 4,000 (82)
15-000-75-00-7111 HOT PATCH 8,500 8,500 2,511
15-000-75-00-7113 COUNTRYSIDE PKWY CONST. - - -
15-000-75-00-7115 PALMER COURT
15-000-75-00-7117 FAXON ROAD ROW ACQ -
15-000-75-00-7118 Rt.34&SYCAMORE TRAFF SIG 30,000 - -
15-000-75-00-7119 GAME FARM ROW 100,000 30,000 12,500
15-000-75-00-7120 FOX ROAD(RT.47-POPLAR) 140,000 151,604 2,306
15-000-75-00-7121 FAXON ROAD EXTENSION 15,147 - -
15-000-75-00-7122 FOX ROAD OVERLAY 2,750 -
15-000-75-00-7123 GUARDRAIL REPAIRS 25,000 25,000 (25,000)
15-000-75-00-7124 IL 47&US 30 SIGNALS - 8,000 (135)
15-000-99-00-9960 TRANSFER TO FOX INDUSTRIAL - - - -
TOTAL EXPENSES: 462,206 646,436 557,449 (188,930)
TOTAL FUND REVENUES 763,140 725,268 691,231 (218,028)
TOTAL FUND EXPENSES 462,206 646,436 557,449 (188,930)
FUND SURPLUS(DEFICIT)BALANCE 300,934 78,832 133,782 .: (29,098)
9 of 35
MUNICIPAL BUILDING FUND
2008-09 2009-2010 2009-10 Internal Performance v.
ACCOUNT NUMBER DESCRIPTION Actual Budget Revised Budget r Internal Revised
REVENUES
16-000-40-00-3999 BEGINNING FUND BALANCE (514,524) (545,924) (560,274) 560,274
16-000-42-00-4211 DEVELOPMENT FEES-BUILDING 13,650 55,000 10,000 r' (250)
16-000-42-00-4215 BEECHER RENTAL FEE - -
16-000-44-00-4400 BEECHER CENTER DONATION
16-000-49-00-4901 TRANSFER FROM GENERAL FUND (59,400)
16-000-49-00-4902 TRANS FROM LAND ACQUISITION -
TOTAL REVENUES: (560,274) (490,924) (550,274) 560,024
EXPENSES -
16-000-62-00-5416 GENERAL BLDG&GRINDS
16-000-75-00-7008 ENTRY WAY SIGNS
16-000-75-00-7200 BLDG IMPROV-PARK&REC
16-000-75-00-7203 BLDG IMPROVE-PUBLIC WKS
16-000-75-00-7204 BLDG MAINT-CITY HALL
16-000-75-00-7206 LANDSCAPING-PUBLIC BLDINGS
16-000-75-00-7209 BEECHER PARKING LOT
16-000-75-00-7210 BLDG IMPROVE-POST OFFICE
16-000-75-00-7211 NEW BUILDINGS
16-000-99-00-9901 TRANSFER TO GENERAL FUND - -
16-000-99-00-9965 TRANSFER TO DEBT SERVICE 57,200 57,200
TOTAL EXPENSES: 57,200 57,200
TOTAL FUND REVENUES (560,274) (490,924) (550,274) 560,024
TOTAL FUND EXPENSES 57,200 57,200
FUND SURPLUS(DEFICIT)BALANCE (560,274) (548,124) (607,474) 560,024
10 of 35
FOX HILL SPECIAL SERVICE AREA
2009-2010 2009-10 Internal Performance v.
ACCOUNT NUMBER DESCRIPTION 2008-09 Actual Budget Revised Budget of* I Internal Revised
REVENUES
11-000-40-00-3999 BEGINNING BALANCE - (7,986) (13,660) 13,660
11-000-40-00-4002 FOX HILL LEVY REVENUE 6,353 19,892 19,463 434
TOTAL REVENUES: 6,353 11,906 5,803 • :' 14,094
EXPENSES
11-000-65-00-5416 FOX HILL SSA EXPENSES 20,013 20,000 3,458 553
TOTAL EXPENSES: 20,013 20,000 3,458 553
TOTAL FUND REVENUES 6,353 11,906 5,803 • :• 14,094
TOTAL FUND EXPENSES 1 20,013 20,000 3,458 553
FUND SURPLUS(DEFICIT)BALANCE (13,660) (8,094) 2,345 ::. 13,541
11 of 35
SUNFLOWER SPECIAL SERVICE AREA
2009- 2009-10 Performance v.
2010 Internal Internal
ACCOUNT NUMBER DESCRIPTION 2008-09 Actual Budget Revised Budget Revised
REVENUES
12-000-40-00-3999 BEGINNING BALANCE - 2,057 1,099 (1,099)
12-000-40-00-4002 SUNFLOWER LEVY REVENUE 15,939 13,868 13,112 759
TOTAL REVENUES: 15,939 15,925 14,211 (340)
EXPENSES -
12-000-65-00-5416 SUNFLOWER MAIN 14,840 23,000 8,253 529
TOTAL EXPENSES: 14,840 23,000 8,253 529
TOTAL FUND REVENUES 15,939 15,925 14,211 (340)
TOTAL FUND EXPENSES 1 14,840 23,000 8,253 529
FUND SURPLUS(DEFICIT)BALANCE 1,099 (7,075) 5,958 (869)
12 of 35
POLICE CAPITAL
2009-10
Internal Performance v.
2008-09 2009-2010 Revised Internal
ACCOUNT NUMBER DESCRIPTION Actual Budget Budget Revised
REVENUES
20-000-40-00-3999 BEGINNING FUND BALANCE 197,265 82,648 93,203 (93,203)
20-000-42-00-4212 DEV FEES-POLICE 37,200 50,000 24,000 (4,050)
20-000-44-00-4402 K-9 DONATIONS - - -
20-000-44-00-4403 IN CAR VIDEO DONATIONS 2,720 1,660
20-000-44-00-4404 DONATIONS 2,915 - - -
20-000-44-00-4405 WEATHER WARNING SIREN C/O 82,648 82,648 (82,648)
WEATHER WARNING SIREN FEE: - - 6,000 . . 613
20-000-44-00-4431 SALE OF POLICE SQUADS 1,081 1,500 2,600
20-000-44-00-4440 SEIZED VEHICLES 5,011 4,726 956
20-000-44-00-4499 Misc Income - - 1,070
20-000-49-00-4901 TRANSFER FROM GENERAL FD - - -
TOTAL REVENUES: 243,472 215,296 214,797 (173,002)
EXPENSES
20-000-44-00-5440 SEIZED VEHICLES 2,282 - 2,484 703
20-000-65-00-5811 LETHAL/NON-LETHAL WEAPON 400 10,000 - 910
20-000-75-00-7001 EQUIPMENT 4,128 40,000 40,000 .. (36,734)
20-000-75-00-7002 K-9 EQUIPMENT - 2,500 2,500 (2,500)
20-000-75-00-7003 EXPEDITION AND ACCESSOR - -
20-000-75-00-7005 VEHICLES 44,145 80,148 30,148 (30,148)
20-000-75-00-7006 CAR BUILD OUT 16,666 - -
20-000-75-00-7008 NEW WEATHER WARN SIRENS - -
20-000-75-00-7009 RES-WEATHER WARN SIREN 82,648
20-000-75-00-7010 NEW WORLD SOFTWARE - -
LOAN TO THE GENERAL FUND 103,048 (103,048)
20-000-75-00-7011 ARCHITECT FEES - - -
TOTAL EXPENSES: 67,621 215,296 178,180 (170,816)
TOTAL FUND REVENUES 243,472 215,296 214,797 (173,002)
TOTAL FUND EXPENSES 67,621 215,296 178,180 (170,816)
FUND SURPLUS(DEFICIT)BALANCE 175,851 - 36,617 (2,185)
13 of 35
PUBLIC WORKS CAPITAL
2008-09 2009-2010 2009-10 Internal Performance v.
ACCOUNT NUMBER DESCRIPTION Actual Budget Revised Budget 009 Internal Revised
REVENUES
21-000-40-00-3999 BEGINNING FUND BALANCE 507,295 92,295 196,095 (196,095)
21-000-42-00-4213 DEVELOPMENT FEES-PUBLIC WKS 86,500 70,000 40,300 7,150
21-000-44-00-4430 SALE OF EQUIPMENT 8,000 - - -
21-000-44-00-4499 Misc Income - 558
21-000-49-00-4915 TRANSFER FROM WATER FUND -
21-000-49-00-4920 TRANSFER FROM SEWER FUND - - -
TOTAL REVENUES: 601,795 162,295 236,395 (188,387)
EXPENSES
21-000-75-00-7001 EQUIPMENT 7,179 - -
21-000-75-00-7005 VEHICLES 38,195 46,000 -
21-000-75-00-7015 SKID STEER UPGRADE 4,399 4,500 4,000
21-000-75-00-7107 TRUCK ACCESSORIES 1,030 4,500 -
21-000-75-00-7110 PW BUILDING PAYMENT - 84,000 92,000 (9,705)
21-000-75-00-7130 FACILITY EXPANSION 354,897 - -
21-000-78-00-9009 USE OF RESERVE -
21-000-99-00-9941 TRANSFER TO PARKS CAPITAL - - -
TOTAL EXPENSES: 405,700 139,000 96,000 (9,705)
TOTAL FUND REVENUES 601,795 162,295 236,395 (188,387)
TOTAL FUND EXPENSES 405,700 139,000 96,000 (9,705)
FUND SURPLUS(DEFICIT)BALANCE 197095 23,295 140,395 (178,682)
14 of 35
PARKS & RECREATION CAPITAL
2008-09 2009-2010 2009-10 Internal Performance v.
ACCOUNT NUMBER DESCRIPTION Actual Budget Revised Budget Internal Revised
REVENUES
22-000-40-00-3999 BEGINNING FUND BALANCE 43,375 25,752 (25,752)
BASEBALL FIELD CONSTRUCT - - -
22-000-42-00-4216 PARKS CAPITAL FEE 21,650 3,000 300
22-000-42-00-4217 PARK CAPITAL DONATIONS 11,822 206,708 (158,136)
22-000-44-00-4430 SALE OF VEHICLES/EQUIPMENT - -
22-000-49-00-4930 TRANSFER FROM GENERAL FD
22-000-49-00-4950 TRANSFER FROM PW CAPITAL - -
TOTAL REVENUES: 76,847 235,460 (183,588)
EXPENSES
22-610-75-00-7006 PICK UP TRUCK/DUMP TRUCK - - -
RAINTREE PARK 11 1,700
BASEBALL FIELD CONSTRUCT - 9,073
22-610-75-00-7015 PARKS EQUIPMENT 42,000 (42,000)
22-610-75-00-7016 COMPUTER SERVER - -
22-610-75-00-7018 1 PARK REDEVELOPMENTS 51,095 -
TOTAL EXPENSES:PARKS 51,095 42,000 1 (31,228)
TOTAL FUND REVENUES 76,847 235,460 (183,588)
TOTAL FUND EXPENSES 51,095 42,000 1 (31,228)
FUND SURPLUS(DEFICIT)BALANCE 25,752 193,460 (152,360)
15 of 35
CITY WIDE CAPITAL
2008-09 2009-2010 2009-10 Internal Performance v.
ACCOUNT NUMBER DESCRIPTION Actual Budget Revised Budget Internal Revised
REVENUES
23-000-40-00-3999 BEGINNIING BALANCE (81,317) (93,178) 93,178
23-000-40-00-3996 ROAD CONTRIBUTION 66,000 200,000 24,000 (10,000)
SAFE RT TO SCHOOL(DESIGN) - - -
SAFE RT TO SCHOOL(CONST) - -
23-000-41-00-4115 Kennedy Road - - - 54,600
23-000-42-00-4211 ENGINEERING CAPITAL FEE 12,100 10,000 5,300 900
23-000-45-00-4500 DOWNTOWN BRWN GRANT - - - -
BOND PROCEEDS - -
23-000-49-00-4901 TRANSFER FROM GEN FD 220,000 100,000 100,000 -
TOTAL REVENUES: 298,100 228,683 36,122 138,678
EXPENSES
23-000-75-00-7006 ROAD CONTRIBUTION RESER 200,000 24,000 (24,000)
23-000-75-00-7005 ENGINEER CAPITAL(VEHICLES) 10,000 5,300 (5,300)
CITY-COUNTY JEFFERSON ST - -
PARKWAY TREE PLANTING
SIDEWALK REPLACE/EXT
23-000-75-00-7099 PERIMETER RD STUDY -
23-000-75-00-7101 RON CLARK PROPERTY 100,000 100,000 100,000
23-000-75-00-7102 MCHUGH ROAD 171,602 - -
23-000-75-00-7103 SIDEWALK REPLACEMENT 2,229 -
23-000-75-00-7104 ROB ROY FALLS SIGNAL -
23-000-75-00-7105 BEECHER RD STUDY -
23-000-75-00-7106 DOWNTOWN BROWNFIELD - -
23-000-75-00-7107 COMED BIKE TRAIL - -
23-000-75-00-7108 RAYMOND BASIN - -
23-000-75-00-7109 KENNEDY ROAD - -
23-000-75-00-7110 ASPHUALT PAVEMENT TREAT 46,606 - -
23-000-75-00-7115 PALMER COURT 70,841 - -
SAFE ROUTES TO SCHOOL - -
SAFE RTS TO SCHOOL(CONS) - -
BEECHER RD RIVER CROSSING - -
RT.34 BIKE TRAIL - -
TOWN SQUARE PARK -
RT.126/71 ISLAND SCAPING -
RT.47
23-000-75-00-7117 FAXON ROAD ROW -
23-000-75-00-7118 CENTEX LOAN 108,000 -
TOTAL EXPENSES 391,278 418,000 129,300 lisillell (29,300)
TOTAL FUND REVENUES 298,100 228,683 36,122 138,678
TOTAL FUND EXPENSES 391,278 418,000 129,300 (29,300)
FUND SURPLUS(DEFICIT)BALANCE (93,178) (189,317) (93,178) 167,978
16 of 35
Water Fund
2008-09 2009-10 2009-10 Internal Performance v.
ACCOUNT NUMBER DESCRIPTION Actual Budget Revised Budget 1 Internal Revised
REVENUES
51-000-40-00-3999 BEGINNING FUND BALANCE - - -
51-000-42-00-4240 BULK WATER SALES 4,364 12,000 2,000 (1,121)
51-000-42-00-4241 WATER SALES 1,640,023 1,400,000 1,225,000 366,745
51-000-42-00-4242 WATER METER SALES 69,762 107,500 42,000 2,255
51-000-42-00-4243 LEASE REVENUE-H2O TOWER 27,908 29,000 29,000 (1,751)
51-000-44-00-4035 Developer Donations - - - -
51-000-44-00-4498 RECAPTURE - 6,071
51-000-44-00-4499 BAD DEBT RECOVERY - 4,027 .• (337)
51-000-44-004490 MISCELLANEOUS INCOME 1,665 - - 471
51-000-46-004600 INVESTMENT INCOME 16,156 25,000 1,705 371
51-000-49-00-4952 Transfer from Sewer - - - 81,750
TOTAL OPERATING REVENUES: 1,759,878 1,573,500 1,303,732 454,453
51-200-40-00-3999 BEGINNING FUND BALANCE (164,223) (164,225) (488,270) 488,270
51-200-42-00-4220 CONNECTION FEES 311,440 636,000 190,000 11,466
51-200-42-00-4230 MPI CONNECTION FEE RECOV - - - -
51-200-42-00-4240 AUTUMN CREEK CONN RECD
51-200-42-00-4221 SW WTR MAIN PROJECT REV
51-200-42-00-4222 USGS SHALLOW WATER REV
51-200-46-00-4600 INVESTMENT INCOME 10,556 1,200 (74)
51-200-48-00-4800 LOAN PROCEEDS CONTRACT B.1 - - -
IMPROVEMENT EXPANSION FEE -
51-200-49-00-4901 TRANSFER FROM GENERAL FD 200,000 - -
TOTAL IMPROVEMENTS REVENUES: 357,773 471,775 (297,070) 499,662
TOTAL REVENUES: 2,117,651 2,045,275 1,006,662 954,115
OPERATIONS EXPENSES:
51-000-50-00-5107 SALARIES-EMPLOYEE 361,467 367,155 367,154 (23,937)
51-000-50-00-5136 SALARIES-PART TIME 3,582 - -
51-000-50-00-5137 SALARIES-OVERTIME 10,745 30,000 15,000 (11,364)
51-000-61-00-5300 LEGAL SERVICES - - -
51-000-61-00-5303 JULIE SERVICE 3,727 9,000 5,000 (2,021)
51-000-62-00-5401 CONTRACTUAL SERVICES 9,755 7,500 5,500 (2,551)
51-000-62-00-5407 TREATMENT FACILITIES O&M 210,951 220,000 220,000 7,523
51-000-62-00-5408 MAINTENANCE-EQUIPMENT 7,014 7,000 7,000 (3,716)
51-000-62-00-5409 MAINTENANCE-VEHICLES 4,128 8,000 8,000 (1,721)
51-000-62-00-5411 MAINTENANCE-COMPUTERS - 500 -
51-000-62-00-5413 MAINTENANCE-CONTROL SYS - - -
51-000-62-00-5421 WEARING APPAREL 2,155 4,000 3,000 (609)
51-000-62-00-5422 WATER TOWER PAINTING 223,284 50,000 68,612 -
51-000-62-00-5434 RENTAL-EQUIPMENT 233 1,000 1,000 (1,000)
51-000-62-00-5435 ELECTRICITY 354,272 289,000 289,000 (12,711)
51-000-62-00-5436 TELEPHONE 20,616 22,000 22,000 1,420
51-000-62-00-5438 CELLULAR TELEPHONE 3,980 3,300 3,300 (893)
51-000-64-00-5600 DUES 785 1,000 700 (19)
51-000-64-00-5603 SUBSCRIPTIONS 23 250 250 (144)
51-000-64-00-5604 TRAINING&CONFERENCES 2,402 1,600 1,600 (776)
51-000-64-00-5605 TRAVEL/MEALS/LODGING 786 1,600 1,600 (6)
51-000-65-00-5804 OPERATING SUPPLIES 45,261 45,000 30,000 (12,904)
51-000-65-00-5808 POSTAGE&SHIPPING 16,710 22,000 22,000 (5,970)
51-000-65-00-5809 PRINTING©ING 2,269 13,000 2,500 (181)
51-000-65-00-5810 PUBLISHING&ADVERTISING 37 1,200 250 (250)
51-000-65-00-5812 GASOLINE 34,324 38,000 32,000 (5,866)
51-000-65-00-5815 HAND TOOLS 53 1,000 1,000 (860)
51-000-65-00-5817 GRAVEL 3,106 2,000 2,000 (308)
51-000-65-00-5820 CHEMICALS - -
51-000-65-00-5822 WATER SAMPLES 13,143 1 14,000 14,000 (11,668)
51-000-66-00-8200 INTEREST EXPENSE -
51-000-66-00-8800 Amortization Expense
17 of 35
Water Fund
2008-09 2009-10 2009-10 Internal Performance v.
ACCOUNT NUMBER DESCRIPTION Actual Budget Revised Budget Internal Revised
51-000-72-00-6500 IMRF PARTICIPANTS 30,845 32,964 31,719 (1,874)
51-000-72-00-6501 SOCIAL SECURITY&MEDICARE 29,990 30,382 29,235 (3,474)
51-000-75-00-7002 COMPUTER EQUIP&SOFTWARE 1,320 - - -
51-000-75-00-7004 SAFETY EQUIPMENT 729 1,000 1,000 (47)
51-000-75-00-7506 METER READERS 8,970 5,800 - -
51-000-75-00-7507 HYDRANT REPLACEMENT 2,017 4,000 6,000 169
51-000-75-00-7508 METERS&PARTS 96,660 107,500 50,000 (4,776)
51-000-75-00-7509 ELECTRICITY MONITOR - - -
51-000-78-00-9005 REFUND 390
51-000-78-00-9006 MERIT -
51-000-78-00-9009 USE OF RESERVE
51-000-99-00-9000 Depreciation Expense - - -
51-000-99-00-9901 TRANSFER TO GENERAL FUND 250,000 75,569 91,863 (16,294)
51-000-99-00-9952 Transfer to Sewer-Fixed Assets - - -
51-000-99-00-9950 TRANSFER TO PW EQUIP CAP - -
TOTAL OPERATIONS EXPENSES: 1,755,728 1,416,320 1,332,283 (116,827)
IMPROVEMENT EXPENSES:
51-200-61-00-5300 LEGAL SERVICES - 4,000 4,000 (4,000)
51-200-61-00-5301 ENGINEERING-GENERAL SVCS 1,550 - -
51-200-61-00-5400 RADIUM COMP PROJ/CNT B.2&3 6,674 -
51-200-61-00-5401 ENG-RADIUM/CNT B.2&B.3 598 438
51-200-61-00-5402 ENG-SW H2O PROJ-F 9,670 -
51-200-61-00-5405 PROF SVC/CONTRACT B.2&3 -
51-200-61-00-5407 CONTRACT B1 CONSRUCTION
51-200-61-00-5408 CENTRAL ZONE WATER IMP
51-200-61-00-5410 ENGINEERING-CENTRAL ZONE -
51-200-61-00-5415 USGS GROUNDWATER STUDY
51-200-61-00-5416 USGS GRNDWTR COUNTYWIDE
51-200-61-00-5417 USGS GRDWTR SHALLOW WTR
51-200-61-00-5418 ENG TOWER LANE REHAB H.1
51-200-61-00-5419 ENG WELL 4 REHAB H.1
51-200-61-00-5422 Well 9 Construction
51-200-62-00-5460 MPI RECOVERY
51-200-62-00-5461 AUTUMN CREEK RECOVERY
51-200-62-00-5462 FOX HILL WATERMAIN RECAPTURE
GAME FARM WATERMAINS
METER RETROFIT -
51-200-62-00-5463 KENDALLWOOD ESTATES REIMB 96,602 -
51-200-62-00-5464 GRANDE RESERVE COURT ORDER - 137,928 (22,984)
51-200-65-00-5421 GIS SYSTEM -
51-200-65-00-5800 CONTINGENCY - - 107,836 (174,267)
51-200-66-00-6007 RADIUM COMPLIANCE BOND 33,150 33,150 33,150 -
51-200-66-00-6041 IEPA DRINKING WATER PRINCIPAL 68,947 125,031 125,031 (1)
51-200-66-00-6042 IEPA DRINKING WATER INTEREST 39,449 - - -
51-200-66-00-6056 2006A REFUNDING WTR INTEREST BD 46,053 - -
51-200-66-00-6057 2006A REFUNDING WTR PRINCIPAL BD 56,053 101,707 101,707 1 4. (1)
51-200-66-00-6058 NORTH WTR TOWER 2002 ISSUE BD 117,200 145,000 146,100 (1,100)
51-200-66-00-6059 2007A REFUNDING WTR BOND 134,841 134,667 - 134,666
51-200-66-00-6072 2005C-$2M ALT REV WATER INTEREST 86,300 - - -
51-200-66-00-6073 2005C-$2M ALT REV WATER PRINCIPAL 80,000 81,750 81,750 81,750
51-200-75-00-7503 SOUTHWEST WATER MAIN PROJ - - -
51-200-75-00-7504 NORTH WATER TOWER 2,200
51-200-75-00-7509 SCADA System
51-200-75-00-7520 SW Interceptor 442
51-200-75-00-7522 IN TOWN ROAD PROGRAM WTR PROJ 5,305
51-200-99-00-9901 TRANSFER TO GENERAL FUND 200,000
51-200-99-00-9965 TRANSFER TO DEBT FUND - - -
,TOTAL IMPROVEMENT EXPENSES: 985,033 625,305 737,502 122,337
18 of 35
Water Fund
2008-09 2009-10 2009-10 Internal Performance v.
ACCOUNT NUMBER DESCRIPTION Actual Budget Revised Budget Internal Revised
TOTAL EXPENSES: 2,740,762 2,041,625 2,069,785 5,510
TOTAL FUND REVENUES 2,117,651 2,045,275 1,006,662 •. 954,115
TOTAL FUND EXPENSES 2,740,762 2,041,625 2,069,785 5,510
FUND SURPLUS(DEFICIT)BALANCE (623,111) 3,650 (1,063,123) 948,606
19 of 35
Sewer Fund
2009-10
Internal
2008-09 2009-2010 Revised Performance v.
ACCOUNT NUMBER DESCRIPTION Actual Budget Budget Internal Revised
REVENUES
52-000-40-00-3999 BEGINNING FUND BALANCE - - -
52-000-42-00-4240 LIFT STATION INCOME 7,500 7,500 1 (7,500)
52-000-42-00-4250 SEWER MAINTENANCE FEES 712,331 583,200 475,000 248,012
52-000-42-00-4251 SEWER CONNECTION FEES 69,950 200,000 22,200 1,200
52-000-44-00-4498 RECAPTURE - 9,106 �.
52-000-44-00-4035 Developer Donations - -
52-000-44-00-4410 Reimbursements - - 5,708
52-000-46-00-4600 INVESTMENT INCOME 19,712 - 1,800 276
TOTAL MAINTENANCE REVENUES: 809,493 790,700 508,107 247,696
IMPROVEMENT REVENUES:
52-200-40-00-3999 BEGINNING FUND BALANCE - 1,500,000 1,500,000 (1,500,000)
52-200-42-00-4220 CONNECTION FEES 238,138 200,000 775,600 10,800
52-200-42-00-4221 RIVER CROSSING FEES 151 - - -
52-200-42-00-4229 NORTH BRANCH#2(DEV REV) - - -
52-200-42-00-4805 COUNTRYSIDE INTERCEPTOR - (450,889) 901,778
52-200-46-00-4600 INVESTMENT INCOME 5,844 9,000 65-M 32
52-200-48-00-4803 ROB ROY CREEK REVENUE - -
52-200-48-00-4804 SWEST SERVICE AREA INTERCPT
52-200-49-00-4999 Capital Contributions -
52-200-49-00-4901 TRANSFER FROM GENERAL FUND 150,000 - -
TOTAL IMPROVEMENT REVENUES: 394,133 1,709,000 1,824,776 (587,390)
TOTAL REVENUES: 1,203,626 2,499,700 2,332,883 (339,694)
MAINTENANCE EXPENSES: -
52-000-50-00-5108 SALARIES-REGULAR 190,554 256,445 262,619 2,876
52-000-50-00-5136 PART TIME - - - -
52-000-50-00-5137 SALARIES-OVERTIME 2,740 8,000 5,000 (4,551)
52-000-62-00-5401 CONTRACTUAL SERVICES 2,623 6,500 4,000 408
52-000-62-00-5408 MAINTENANCE-EQUIPMENT 1,246 5,000 5,000M (3,158)
52-000-62-00-5409 MAINTENANCE-VEHICLES 1,678 4,000 4,000 2,725
52-000-62-00-5419 MAINTENANCE-SANITARY SEWER 4,430 20,000 10,000 (4,231)
52-000-62-00-5421 WEARING APPAREL 2,156 2,500 1,800 (117)
52-000-62-00-5422 LIFT STATION MAINTENANCE 22,972 25,000 15,000 (7,286)
52-000-62-00-5434 RENTAL-EQUIPMENT - 1,000 500 (500)
52-000-62-00-5435 ELECTRICITY 29,342 75,000 20,000 (6,393)
52-000-62-00-5438 CELLULAR TELEPHONE 1,525 2,500 1,800 (518)
52-000-64-00-5604 TRAINING&CONFERENCES 733 500 500 (500)
52-000-64-00-5605 TRAVEL/MEALS/LODGING - 500 500 (500)
52-000-65-00-5800 Contingencies - - - 18,356
52-000-65-00-5802 OFFICE SUPPLIES 969 2,500 1,500 65
52-000-65-00-5804 OPERATING SUPPLIES - - 33
52-000-65-00-5805 SHOP SUPPLIES 1,800 2,500 2,500 (654)
52-000-65-00-5812 GASOLINE 33,923 26,000 26,000 .• 69
52-000-65-00-5815 HAND TOOLS - 1,000 1,000 (936)
52-000-65-00-5817 GRAVEL 2,000 2,000 (1,941)
52-000-65-00-5823 SEWER CHEMICALS -
52-000-66-00-8200 INTEREST EXPENSE -
52000-66-00-8800 Amortization Expense - -
52-000-72-00-6500 IMRF PARTICIPANTS 13,552 21,949 21,949 (609)
52-000-72-00-6501 SOCIAL SECURITY&MEDICARE 12,934 20,230 20,230 (937)
52-000-75-00-7002 COMPUTER EQUIP&SOFTWARE 135 1,000 500 (500)
52-000-75-00-7003 OFFICE EQUIPMENT - 500 250 (250)
52-000-75-00-7004 SAFETY EQUIPMENT 1,007 1,000 1,000 (482)
52-000-75-00-7900 Depreciation Expense -
20 of 35
Sewer Fund
2009-10
Internal
2008-09 2009-2010 Revised Performance v.
ACCOUNT NUMBER DESCRIPTION Actual Budget Budget Internal Revised
52-000-78-00-9005 MERIT
52-000-78-00-9009 USE OF RESERVE - - -
52-000-99-00-9901 TRANSFER TO GENERAL FUND 70,000 58,640 58,640
52-000-99-00-9950 TRANSFER TO PW EQUIP CAPITAL - -
TOTAL MAINTENANCE EXPENSES: 394,319 544,264 466,288 (9,530)
IMPROVEMENT EXPENSES:
52-200-62-00-5401 CONTRACTUAL/PROF SVCS
52-200-62-00-5402 ENG/LEGAL/CONTINGEN-COUNSDE
GAME FARM SANITARY
SSES REPAIR -
52-200-66-00-6017 2005C$2M ALT REV 81,750 81,750 (81,750)
52-200-62-00-5462 FOX HILL SEWER RECAPTURE - -
2007A BOND - 134,666 (134,666)
52-200-62-00-5463 LENNAR SEWER RECAPTURE 30,996 ••.
52-200-66-00-6003 2003 A BRUELL ST BOND 166,102 161,713 161,713
52-200-66-00-6004 BRUELL ST PRINCIPAL BOND - -
52-200-66-00-6008 COUNTRYSIDE PRINCIPAL BOND 251,138 252,288 252,288
52-200-66-00-6011 COMED HYDRALIC PRINCIPAL BOND 185,975 187,525 187,525
52-200-66-00-6016 2005D ROB ROY BOND 467,336 581,181 581,181 (195,231)
52-200-66-00-6018 2008 Rob Roy Refi - - 112,231
52-200-66-00-6049 SANITARY SIPHON INTEREST IEPA - -
52-200-66-00-6050 SANITARY SIPHON PRINCIPAL IEPA 38,980 38,980 38,980 •:
52-200-66-00-6055 IEPA WASTE WATER LOAN 107,051 107,051 107,051
52-200-75-00-7503 COUNTRYSIDE INTERCEPTOR - - -
52-200-75-00-7505 ROB ROY CREEK SANITARY -
52-200-75-00-7506 SOUTHWEST SERVICE AREA INTER 550,735
52-200-99-00-9901 TRANSFER TO GENERAL FUND 150,000 -
52-200-99-00-9951 Transfer to Water - 81,750
52-200-99-00-9965 TRANSFER TO DEBT SERVICE - - -
TOTAL IMPROVEMENT EXPENSES: 1,917,316 1,410,488 1,576,150 (217,666)
TOTAL EXPENSES: 2,311,636 1,954,752 2,042,438
ME -
(227,197)
TOTAL FUND REVENUES 1,203,626 2,499,700 2,332,883 (339,694)
TOTAL FUND EXPENSES 2,311,636 1,954,752 2,042,438 (227,197)
FUND SURPLUS(DEFICIT)BALANCE (1,108,010) 544,948 290,445 (112,497)
21 of 35
LAND CASH
2009-10
Internal Performance
2008-09 2009-2010 Revised v.Internal
ACCOUNT NUMBER DESCRIPTION Actual Budget Budget Actual Revised
REVENUES
72-000-40-00-3999 BEGINNING FUND BALANCE (272,822) (495,020) (295,847) 295,847
72-000-44-00-4413 REIMB FROM OTHER GOV'TS 602,026 -
72-000-47-00-4700 OSLAD GRANT-PRAIRIE MEADOW - - 400,000 (400,000)
72-000-47-00-4700 OSLAD GRANT-WHISPERING MEA 362,000
72-000-47-00-4701 GREENBRIAR - - -
72-000-47-00-4702 BIKE PATH GRANT 200,000 103,000 337
72-000-47-00-4705 COUNTRY HILLS - - -
72-000-47-00-4709 SUNFLOWER
72-000-47-00-4712 RIVER'S EDGE
72-000-47-00-4715 WHITE OAK UNIT 1&2 1,406
72-000-47-00-4717 KYLYN'S CROSSING -
72-000-47-00-4718 FOXFIELD II PARK LC -
72-000-47-00-4719 WILDWOOD -
72-000-47-00-4727 GRANDE RESERVE -
72-000-47-00-4751 CANNONBALL RIDGE GRANT -
72-000-47-00-4723 HEARTLAND CIRCLE-LAND CASH - -
72-000-47-00-4732 RAINTREE VILLAGE - 28,000
OSLAD RAINTREE - - -
72-000-47-00-4734 WHISPERING MEADOWS-(Kimball Hill) 13,533 3,383 0
72-000-47-00-4736 `Gn%r-c`^^^BRIARWOOD - -
72-000-47-00-4737 CALEDONIA - - - -
72-000-47-00-4738 AUTUMN CREEK 30,999 15,000 53,197 9,230
72-000-47-00-4744 HUDSON LAKES - - - -
72-000-47-00-4745 PRESTWICK -
72-000-47-00-4749 BLACKBERRY WOODS 1,136
72-000-47-00-4750 KENDALLWOOD ESTATES - - -
72-000-47-00-4752 BRISTOL BAY 85,000 50,000 100.000
WHEATON WOODS GRANT - - -
72-000-49-00-4902 TRANSFER FROM LAND ACQ
72-000-49-00-4903 TRANSFER FROM PARK&REC - - -
TOTAL REVENUES: 461,278 159,980 363,733 (94,585)
EXPENSES
72-000-75-00-7201 RIVERFRONT BUILDING IMPROV. - - -
72-000-75-00-7304 SUNFLOWER
72-000-75-00-7311 CANNONBALL ESTATES/KYLYNS - -
72-000-75-00-7317 HEARTLAND CIRCLE 133,749 - 22,408 (0)
72-000-75-00-7326 MOSIER HOLDING COSTS 6,000 6,000 10,000
72-000-75-00-7327 GRANDE RESERVE PARK DEV - - -
72-000-75-00-7328 PRAIRIE MEADOWS-(Menards Res.) 148,206 - -
72-000-75-00-7330 WHISPERING MEADOWS-(Kimball Hill) 134,578 174,000 •• 22,015
72-000-75-00-7332 CALEDONIA - - - -
72-000-75-00-7333 RAINTREE VILLAGE 3,405 38,572
72-000-75-00-7334 HOOVER HOLDING COSTS - -
72-000-75-00-7335 GRANDE RESERVE BIKE TRAIL 50,187 - 2,650
72-000-75-00-7336 WHEATON WOODS NATURE TRAIL - 45,000 24,585 (9,051)
72-000-75-00-7700 PARKS MAINTENANCE FACILITY - - -
72-000-78-00-9012 REC CENTER AGREEMENT 100,000
BRISTOL BAY PARKA - - -
72-000-99-00-9901 TRANSFER TO GENERAL FUND 181,000 70,408 60,449 -
TOTAL EXPENSES: 757,125 159,980 294,092 12,964
TOTAL FUND REVENUES 461,278 159,980 363,733 (94,585)
TOTAL FUND EXPENSES 757,125 159,980 294,092 12,964
FUND SURPLUS(DEFICIT)BALANCE (295,847) - 69,641 M. (107,549)
22 of 35
Parks and Recreation-Operating Budget
2009-10
Internal Performance
2008-09 2009-2010 Revised FY 09 v.lnternal
ACCOUNT NUMBER DESCRIPTION Actual Budget Budget Actual Revised
RECREATION REVENUES
79-000-40-00-3999 BEGINNING FUND BALANCE (31,925) (41,000) (56,112) 56,112
79-000-42-00-4270 FEES FOR PROGRAMS 244,521 243,225 230,572 (50,342)
79-000-42-00-4280 CONCESSIONS/ALL SALE ITEMS 29,597 27,000 33,500 6,073
79-000-42-00-4281 DEPOSITS - - - -
79-000-42-00-4285 VENDING MACHINE INCOME -
79-000-42-00-4286 RENTAL INCOME 15,991 -
79-000-42-00-4288 GOLF OUTING REVENUE 34,210 27,000 8,659 -
79-000-42-00-4291 HOMETOWN DAYS 110,763 117,000 128,000 9,448
79-000-42-00-4295 MISC RETAIL - 3,000 100 (100)
79-000-44-00-4400 DONATIONS 15,501 14,000 14,000 (3,424)
79-000-45-00-4550 YOUTH SERVICES GRANT 2,000 900 500 978
79-000-46-00-4600 INVESTMENT INCOME 1,370 3,000 500 (214)
79-000-49-00-4902 LOAN FROM GENERAL FUND - - 150,000 -
79-000-49-00-4901 TRANS FROM GENERAL FD/REC 1,080,348 979,500 969,500 -
TOTAL RECREATION REVENUES: 1,502,376 1,373,625 1,479,219 18,530
PARKS REVENUES
0 TRANS FROM GENERAL FD/REC
79-000-42-00-4287 PARK RENTAL INCOME - 15,000 15,000 4,329
79-000-44-00-4404 TREE DONATIONS 800 500 500 (500)
TOTAL PARKS REVENUES: 800 15,500 15,500 3,829
TOTAL PARKS&RECREATION REVENUES 1,503,176 1,389,125 1,494,719 1 22,359
PARKS EXPENSES
79-610-50-00-5107 SALARIES-EMPLOYEES 402,683 394,500 376,500 11 7,000
79-610-50-00-5136 SALARIES-PART-TIME 27,925 10,000 8,500 1• (991)
79-610-50-00-5137 SALARIES-OVERTIME 3,264 5,000 1,000 1: (692)
79-610-61-00-5320 MASTER PLAN/COMMUNITY SURVEY 1,155 - - -
79-610-62-00-5405 PARK CONTRACTUAL 20,294 3,000 3,000 (2,135)
79-610-62-00-5408 MAINTENANCE-EQUIPMENT 7,983 11,000 11,000 1 (658)
79-610-62-00-5417 MAINTENANCE-PARKS 27,282 35,000 34,000 (3,828)
79-610-62-00-5421 WEARING APPAREL 2,801 4,500 4,500 (476)
79-610-62-00-5434 RENTAL-EQUIPMENT 1,631 3,500 2,500 (2,500)
79-610-62-00-5438 CELLULAR TELEPHONE 3,927 4,500 4,500 (1,415)
79-610-62-00-5440 LAND DEVELOPER - - -
79-610-62-00-5445 LEGAL EXPENSES 10,742 4,000 9,000 (4,418)
79-610-64-00-5602 PROFESSIONAL GROWTH/SUBS - - -
79-610-64-00-5604 TRAINING AND CONFERENCE 834 400 (400)
79-610-64-00-5605 TRAVEL EXPENSE 41 - -
79-610-64-00-5612 CONTINUING EDUCATION - - -
79-610-65-00-5802 OFFICE SUPPLIES 142 500 500 .• (431)
79-610-65-00-5804 OPERATING SUPPLIES 20,214 25,750 23,750 (5,293)
79-610-65-00-5812 GASOLINE - - - -
79-610-65-00-5815 HAND TOOLS 923 1,750 1,750 9
79-610-65-00-5824 CHRISTMAS DECORATIONS 2,330 500 500 309
79-610-65-00-5825 PUBLIC DECORATION - 500 500 (404)
79-610-72-00-6500 IMRF PARTICIPANTS 32,296 33,159 33,159 •.1 (199)
79-610-72-00-6501 SOCIAL SECURITY/MEDICARE 33,192 31,327 31,327 (2,087)
COMPUTER EQUIP&SOFTWARE - - - -
79-610-75-00-7003 OFFICE EQUIPMENT - 500 500 (370)
79-610-75-00-7701 FLOWERS/TREES 257 1,500 1,200 1 (190)
79-610-78-00-9005 MERIT - - -
TOTAL EXPENSES:PARKS 599,916F 570,485 548,086 (19,170)
MOD
Parks and Recreation-Operating Budget
2009-10
Internal Performance
2008-09 2009-2010 Revised FY 09 v.lnternal
ACCOUNT NUMBER DESCRIPTION Actual Budget Budget Actual Revised
RECREATION EXPENSES
79-650-50-00-5107 EMPLOYEE SALARIES 400,557 358,738 342,238 399
79-650-50-00-5108 CONCESSION STAFF 8,842 9,000 9,000 968
79-650-50-00-5109 PRE SCHOOL SALARIES 36,905 18,000 20,000 (532)
79-650-50-00-5136 PART TIME SALARIES „ 42,060 13,500 13,500 (18)
79-650-50-00-5137 OVERTIME - 350 -
79-650-50-00-5150 SALARIES-INSTRUCTOR CONTRACT 87,243 66,000 16,000 11 (1,900)
79-650-50-00-5155 SALARIES-RECORDING SECRETARY 2,966 3,000 3,000 (716)
79-650-62-00-5401 CONTRACTUAL SERVICES - - 50,000 (8,801)
79-650-62-00-5408 MAINTENANCE SUPPLIES 3,714 3,750 2,000 (1,175)
79-650-62-00-5409 MAINTENANCE-VEHICLES 1,552 1,700 1,000 (413)
79-650-62-00-5410 MAINTENANCE-OFFICE EQUIPMENT 4,267 5,000 4,500 (355)
79-650-62-00-5426 YOUTH SERVICES GRANT EXPENSES 489 900 500 (455)
79-650-62-00-5435 ELECTRICITY 12,031 23,000 22,000 .'1 (6,310)
79-650-62-00-5437 TELEPHONE/INTERNET 1,179 1,300 650 729
79-650-62-00-5438 CELLULAR TELEPHONE 4,717 3,000 3,000 (22)
79-650-62-00-5445 PORTABLE TOILETS 5,556 5,000 4,500 337
79-650-62-00-5603 PUBLISHING/ADVERTISING 41,405 27,000 27,000 1,013
79-650-62-00-5605 BOOKS/PUBLICATIONS 708 100 104 0 -
79-650-62-00-5606 DEPOSIT REFUND - -
79-650-64-00-5600 DUES 713 1,000 1,000 1. 61
79-650-64-00-5602 PROF GROWTH/SUBSCRIPT -
79-650-64-00-5604 TRAINING AND CONFERENCE 2,455
79-650-64-00-5605 TRAVEL EXPENSE 354 - -
79-650-65-00-5802 OFFICE SUPPLIES 4,599 4,500 3,500 (1,132)
79-650-65-00-5803 PROGRAM EXPENSES 54,603 57,750 56,000 (14,824)
79-650-65-00-5804 OPERATING SUPPLIES 643 1,500 1,000 900
79-650-65-00-5805 RECREATION EQUIPMENT 1,788 3,000 2,000 (1,490)
79-650-65-00-5808 POSTAGE&SHIPPING 12,009 5,000 6,000 1,391
79-650-65-00-5812 GASOLINE 4,511 5,000 3,500 (1,654)
79-650-65-00-5826 MILEAGE 146 400 400 (400)
79-650-65-00-5827 GOLF OUTING EXPENSES 21,457 18,000 5,131 . 1 870
79-650-65-00-5828 CONCESSIONS 18,658 13,000 18,000 6,239
MISC RETAIL - - -
79-650-65-00-5833 HOMETOWN DAYS EXPENSES 94,783 93,000 103,000 (2,421)
79-650-65-00-5840 SCHOLARSHIPS 1,049 2,000 1,000 (844)
79-650-65-00-5841 PROGRAM REFUND 11,291 9,000 9,000 (3,051)
79-650-72-00-6500 IMRF PARTICIPANTS 35,095 29,804 31,300 375
79-650-72-00-6501 SOCIAL SECURITY/MEDICARE 40,430 35,847 35,847 1 (5,662)
79-650-75-00-7002 COMPUTER EQUIP&SOFTWARE 157 500 500 (402)
REPAYMENT OF GEN FUND LOAN - - 150,000 1 -
79-650-78-00-9005 MERIT - 75
79-650-78-00-9009 USE OF RESERVE 440 - -
TOTAL EXPENSES:RECREATION 959,372 818,639 946,245 . : (39,295)
TOTAL FUND REVENUES 1,503,176 1,373,625 1,494,719 22,359
TOTAL FUND EXPENSES 1,559,288 1,389,125 1,494,331 (58,466)
FUND SURPLUS(DEFICIT)ENDING BALANCE (56,112) (15,500)1 388 80,825
24 of 35
RECREATION CENTER
2009-10
Internal Performance
2008-09 2009-2010 Revised FY 09 v. Internal
ACCOUNT NUMBER DESCRIPTION Actual Budget Budget Actual Revised
REVENUES
80-000-40-00-3999 BEGINNING BALANCE - (83,000) (77,579) 77,579
80-000-42-00-4200 MEMBERSHIP FEES 321,099 400,000 410,000 (22,025)
80-000-42-00-4210 GUEST FEES 7,517 10,000 7,200 (2,897)
80-000-42-00-4220 SWIM CLASS 17,060 42,000 42,000 (11,051)
80-000-42-00-4230 PERSONAL TRAINING FEES 11,576 20,000 15,000 (2,397)
80-000-42-00-4240 TANNING SESSIONS 2,817 5,000 2,100 490
80-000-42-00-4270 FEES FOR PROGRAMS 121,406 194,000 194,000 (70,927)
80-000-42-00-4280 CONCESSIONS 8,372 12,000 12,500 265
80-000-42-00-4295 MISC RETAIL - - 100 49
80-000-42-00-4285 VENDING MACHINES - - - -
80-000-42-00-4286 RENTAL INCOME 4,698 5,500 4,500 (444)
80-000-44-00-4400 DONATIONS/SPONSORSHIPS 3,447 12,000 700 2,476
TRANSFER IN 100,000 - - -
80-000-45-00-4550 GRANTS/SCHOLARSHIPS 1,100 500 900
TOTAL REVENUES: 597,992 618,600 611,021 (27,982)
EXPENSES
80-000-50-00-5107 SALARIES 27,886 34,200 34,200 (132)
80-000-50-00-5109 SALARIES-PRE SCHOOL 35,781 48,000 30,000 (7,356)
80-000-50-00-5136 SALRIES-PART TIME 90,600 105,000 101,000 640
80-000-50-00-5137 SALARIES-OVER TIME 953 1,000 1,000 (1,000)
80-000-50-00-5150 SALARIES-INSTRUCTORS 59,912 86,000 67,000 (14,266)
80-000-62-00-5401 CONTRACTUAL SERVICES - - 18,000 2,975
80-000-62-00-5408 MAINTENANCE SUPPLIES 14,184 12,000 10,000 (645)
80-000-62-00-5410 MAINTENANCE-OFFICE EQUIP 2,131 2,750 3,500 1,058
80-000-62-00-5416 MAINTENANCE-GENERAL 16,432 1 10,000 14,000 (198)
80-000-62-00-5426 GRANTS - 1,100 500 (284)
80-000-62-00-5430 TOWEL RENTAL 536 1,000 1,200 (172)
80-000-62-00-5431 POOL REPAIR 10,258 7,500 8,500 (2,290)
80-000-62-00-5432 LEASE PAYMENT 175,000 210,000 210,000 -
80-000-62-00-5433 LICENSES/PERMITS 342 1,000 1,000 (850)
80-000-62-00-5434 POOL SUPPLIES 4,375 5,000 4,500 (1,335)
80-000-62-00-5435 ELECTRICITY 27,119 47,000 35,000 (6,425)
80-000-62-00-5437 TELEPHONE 1,455 1,750 2,000 (153)
80-000-62-00-5438 CELLULAR PHONE 596 700 700 (190)
80-000-62-00-5439 PROPERTY TAX - 26,480 26,320 0
80-000-62-00-5440 SECURITY 200 720 720 (440)
80-000-62-00-5603 PUBLISHING/ADVERTISING 859 1,500 1,500 (22)
80-000-62-00-5605 BOOKS/PUBLICATION 105 100 100 (100)
80-000-64-00-5600 DUES 174 200 200 (111)
80-000-64-00-5604 TRAINING&CONFERENCES 660 - - -
80-000-64-00-5605 TRAVEL EXPENSES 70 - -
80-000-65-00-5802 OFFICE SUPPLIES 5,045 4,000 4,000 (1,617)
80-000-65-00-5803 PROGRAM EXPENSES 18,631 31,000 27,000 (7,881)
80-000-65-00-5804 OPERATING SUPPLIES 2,593 3,800 3,800 (1,635)
80-000-65-00-5805 RECREATION EQUIPMENT 6,678 20,000 10,000 (5,900)
80-000-65-00-5808 POSTAGE&SHIPPING 73 800 800 (620)
80-000-65-00-5812 GASOLINE - 300 300 (300)
80-000-65-00-5826 MILEAGE 87 250 250 (250)
80-000-65-00-5828 CONCESSIONS 5,234 4,500 4,500 7,115
MISC RETAIL - - 76 (76)
80-000-65-00-5840 SCHOLARSHIPS - 500 500 (500)
80-000-65-00-5841 PROGRAM REFUNDS 2,700 1,000 3,046 2,787
80-000-65-00-5842 MEMBERSHIP REFUNDS 1,294 1,000 1,000
25 of 35
RECREATION CENTER
2009-10
Internal Performance
2008-09 2009-2010 Revised v. Internal
ACCOUNT NUMBER DESCRIPTION Actual Budget Budget Actual Revised
80-000-72-00-6500 IMRF 4,088 2,922 11,000 (2,196)
80-000-72-00-6501 SOCIAL SECURITY 15,658 20,976 20,976 (4,942)
80-000-75-00-7002 COMPUTER EQUIP&EQUIP 22,278 1,000 3,200 (22)
80-000-75-00-7003 OFFICE EQUIPMENT - 500 500 (500)
80-000-75-00-7500 PHONE SYSTEM 6,074 200 200 (200)
80-000-78-00-9909 BAD DEBT/LOSS - -
80-000-78-00-9002 NICOR 15,509 10,000 8,220
80-000-99-00-9979 TRANSFER TO PARKS&REC - - - -
TOTAL RECREATION EXPENSES: 575,571 695,748 672,088 (38,809)
TOTAL FUND REVENUES 597,992 618,600 611,021 (27,982)
TOTAL FUND EXPENSES 575,571 695,748 672,088 (38,809)
FUND SURPLUS(DEFICIT)ENDING BALANCE (77,579) (77,148) (61,067) 10,827
26 of 35
LIBRARY
2009-10
Internal Performance
2008-09 2009-2010 Revised v.Internal
ACCOUNT NUMBER DESCRIPTION Actual Budget Budget Revised
REVENUES
82-000-40-00-3992 LIBRARY BOND PER RE TAXES 564,050 564,040 (2,890)
82-000-40-00-3995 CARRY OVER-BOND EXPAN - -
82-000-40-00-3996 CARRY OVER-BOOK DEV FEES - -
82-000-40-00-3997 CARRY OVER-BLDG DEV FEES 325,000 325,000 (325,000)
82-000-40-00-3998 CARRY OVER-MEMORIALS - - -
82-000-40-00-3999 BEGINNING FUND BALANCE 884,709 600,755 600,755 (600,755)
82-000-40-00-4000 REAL ESTATE TAXES 1,115,409 626,202 626,602 (3,978)
82-000-40-00-4010 PERSONAL PROPERTY TAX 4,551 3,720 4,255 884
82-000-40-00-4015 TRANS FROM GENERAL FUND - -
82-000-42-00-4211 DEVELOPMENT FEES-BUILDING 32,700 40,000 40,000 (24,450)
82-000-42-00-4215 DEVELOPMENT FEES-BOOKS 32,700 40,000 40,000 (24,450)
82-000-42-00-4260 COPY FEES 2,729 2,500 2,500 1,272
82-000-42-00-4261 LIBRARY SUBSCRIPTION CARDS 16,758 20,000 20,000 (5,280)
82-000-42-00-4286 RENTAL INCOME 1,100 - 1,000 (1,000)
82-000-42-00-4287 LIBRARY BLDG RENTAL - 1,000 849 390
82-000-43-00-4330 LIBRARY FINES 9,531 8,000 8,000 3,503
82-000-44-00-4412 INSURANCE REIMBURSEMENTS - - - 6,181
82-000-44-00-4432 SALE OF BOOKS 719 1,000 1,000 (577)
82-000-44-00-4450 MEMORIALS - 2,000 2,000 2,451
82-000-45-00-4550 GRANTS 1,363 - - 1,000
82-000-45-00-4560 LIBRARY PER CAPITA GRANT - 17,500 17,500 (3,945)
82-000-46-00-4600 INVESTMENT INCOME 10,985 17,400 17,400 (15,448)
82-000-46-00-4601 INVESTMENT INCOME-BLDG -
TOTAL REVENUES: 2,113,254 2,269,127 2,270,901 (992,093)
EXPENSES
82-000-50-00-5107 SALARIES-EMPLOYEES 428,161 800,000 800,000 (313,325)
82-000-50-00-5203 GROUP HEALTH INSURANCE 47,457 68,200 68,200 2,605
82-000-50-00-5204 GROUP LIFE INSURANCE 992 2,000 2,000 (760)
82-000-50.00-5205 DENTAL&VISION ASSISTANCE 4,010 5,200 5,200 389
82-000-61-00-5322 BONDING 2,565 3,000 3,000 222
82-000-61-00-5323 ATTORNEY 595 10,000 10,000 (7,875)
82-000-62-00-5401 CONTRACT SERVICES 19,931 40,000 40,000 (23,132)
82-000-62-00-5407 MAINTENANCE-BLDG/JANITORIAL 10,400 30,000 30,000 1 (9,752)
82-000-62-00-5410 MAINTENANCE-OFFICE EQUIP 6,404 20,000 20,000 (17,494)
82-000-62-00-5412 MAINTENANCE-PHOTOCOPIER 1,638 15,000 15,000 (12,558)
82-000-62-00-5435 ELECTRICITY 15,454 7,500 7,500 (2,697)
82-000-62-00-5436 TELEPHONE 4,218 7,500 7,500 (2,302)
82-000-62-00-5437 GAS HEAT - 40,000 40,000 (32,794)
82-000-62-00-5438 DATABASE - 15,000 15,000 (1,204)
82-000-64-00-5603 SUBSCRIPTIONS 5,205 15,000 15,000 (10,750)
82-000-64-00-5604 TRAINING&CONFERENCES 3,421 4,000 4,000 (3,642)
82-000-64-00-5607 PUBLIC RELATIONS - 2,000 2,000 (1,337)
82-000-64-00-5616 EMPLOYEE RECOGNITION 1,194 4,000 4,000 (2,887)
82-000-65-00-5800 CONTINGENCIES 6,923 109,677 109,677 (104,692)
82-000-65-00-5802 OFFICE SUPPLIES 6,362 15,000 15,000 • : (5,191)
82-000-65-00-5806 LIBRARY SUPPLIES 9,446 20,000 20,000 (15,920)
82-000-65-00-5807 CUSTODIAL SUPPLIES 8,932 20,000 20,000 (8,896)
82-000-65-00-5808 POSTAGE&SHIPPING 1,156 2,000 2,000 (262)
82-000-65-00-5810 PUBLISHING&ADVERTISING 63 2,000 2,000 (1,971)
82-000-65-00-5826 MILEAGE 989 1,000 1,000 (434)
82-000-65-00-5832 VIDEOS 4,961 25,000 25,000 (20,250)
82-000-65-00-5833 ALARM MONITORING - -
82-000-65-00-5834 LIBRARY PROGRAMMING 11,126 20,000 20,000 (9,863)
27 of 35
LIBRARY
2009-10
Internal Performance
2008-09 2009-2010 Revised v.Internal
ACCOUNT NUMBER DESCRIPTION Actual Budget Budget Actual Revised
82-000-65-00-5835 LIBRARY BOARD EXPENSES 147 2,000 2,000 (1,967)
82-000-65-00-5836 BOOKS-ADULT 20,412 50,000 50,000 (29,787)
82-000-65-00-5837 BOOKS-JUVENILE 19,724 50,000 50,000 (9,675)
82-000-65-00-5838 BOOKS-AUDIO 11,708 30,000 30,000 (21,824)
82-000-65-00-5839 BOOKS-REFERENCE 21,716 35,000 35,000 (10,903)
82-000-65-00-5840 BOOKS-DEVELOPMENT FEE 38,068 40,000 40,000 (23,362)
82-000-65-00-5841 MEMORIALS/GIFTS 2,844 2,000 2,000 2,416
82-000-65-00-5842 BLDG-DEVELOPMENT FEES 6,850 40,000 40,000 (23,829)
82-000-65-00-5843 CD's/Music 6,643 15,000 15,000 (12,037)
82-000-65-00-5844 MEETING ROOM - 1,000 1,000 1 (950)
82-000-66-00-6012 2005B LIBRARY BOND 346,106 345,125 345,125 0
82-000-66-00-6014 2006 LIBRARY BOND 121,300 218,925 218,925 -
82-000-72-00-6500 IMRF PARTICIPANTS 14,704 22,000 22,000 (2,134)
82-000-72-00-6501 SOCIAL SECURITY/MEDICARE 32,754 55,000 55,000 (18,309)
82-000-75-00-7002 COMPUTER EQUIP&SOFT 12,188 20,000 20,000 (15,724)
82-000-75-00-7003 AUTOMATION 38,933 40,000 40,000 (15,027)
82-000-75-00-7703 BUILDING EXPANSION 18,492 - - 27,625
82-000-78-00-9020 TRANSFER TO DEBT SVC - - - -
TOTAL EXPENSES: 1,314,192 2,269,127 2,269,127 1. :.: (762,259)
TOTAL FUND REVENUES 2,113,254 2,269,127 2,270,901 (992,093)
TOTAL FUND EXPENSES 1,314,1921 2,269,127 2,269,127 (762,259)
FUND SURPLUS(DEFICIT)BALANCE 799,062 0 1,774 : 1 (229,833)
28 of 35
Reviewed By: Agenda Item Number
It lk YMKVLLLE Parks ❑
Recreation ❑
PRRK�g s RECRMTIC" Director ■
TD City Administrator ❑ Tracking Number
L Legal ❑
Human Resources ❑
Police ❑
Park Board Agenda Item Tracking Document
Title: Riverfront Park Use policy
Agenda Date: February 10, 2011
Synopsis: See attached memo.
Action Previously Taken:
Date of Action: N/A Action Taken:
Item Number:
Type of Vote Required: Majority
Action Requested: Direction
Submitted by: Bart Olson Parks and Recreation
Name Department
Agenda Item Notes:
Memorandum
It tLUJ To: Park Board
From: Bart Olson, Interim Director of Parks and Recreation
PRRK�g s RECRMTIC" CC:
]DT Date: February 4, 2011
L Subject: Riverfront Park Use policy
In the past few weeks, I have been contacted by vendors interested in putting up vendor
tents and displays in Riverfront park, in assisting individuals travel on land from the bottom of
the whitewater park to the top, and in renting the storage component of the building on the east
side of Riverfront Park (preschool building).
I acknowledge that the Park Board would like to roll the Riverfront Park Use policy
provisions into the Park Rental and Park Use Policies. We will do that, and I agree that having
one policy instead of three is a good idea. In order to draft the specific provisions of the
Riverfront Park use section, I would like to get direction from the Park Board on whether or not
certain uses in the park will be allowed. Getting direction from the park Board will also help me
in addressing the questions of various vendors that contact me.
The specific items I am seeking direction on are:
1) Several individuals have contacted me asking if they would be able to assist people in
pulling kayaks and canoes up the whitewater park path. One group of individual was
willing to purchase devices similar to those in the attached pictures. The questions for
this item are:
a. Do we want to allow Geneva Kayak, assuming they are the building user, to have
bike mounted kayak trailers on the path?
b. Do we want to allow private individuals to bring in bike mounted kayak trailers
for their personal use?
c. Do we want to allow private individuals to bring in bike mounted kayak trailers
for someone else's personal use?
d. Do we want to allow private individuals to set up a vendor tent or booth in the
park to sell bike mounted kayak trailer usage in the park(essentially competing
with Geneva Kayak)?
2) Several companies have contacted me asking if they would be able to set up mobile food
vending and other vendors in the park.
a. Do we want mobile food vendors in the park?
b. Do we want to limit the quantity of food vending permits in the park?
c. Do we want to limit the quantity of food vending permits in the park, depending
on the type of food? (i.e. only one pizza vendor)
d. Do we want non-food vendors in the park?
i. IE—kayak vendors competing with Geneva Kayak?
ii. Chiropractors?
3) Several companies have contacted me asking if we would consider renting out the
southern unit of the riverfront preschool building. There is currently about 200sf of space
in the building that is dedicated to storage.
a. Do we want to explore drafting an RFP seeking businesses to use that space?
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Reviewed By: Agenda Item Number
It lk YMKVLLLE Parks ❑
Recreation ❑
PRRK�g s RECRMTIC" Director ❑
TD City Administrator ❑ Tracking Number
L Legal ❑
Human Resources ❑
Police ❑
Park Board Agenda Item Tracking Document
Title: Raintree Park B Playground Construction Bid Award
Agenda Date: February 10, 2011
Synopsis: Award a contract for playground installation and concrete work for
Raintree Village Park B.
Action Previously Taken:
Date of Action: Action Taken:
Item Number:
Type of Vote Required: Majority
Action Requested: Approval of contractor.
Submitted by: Laura Schraw Community Development
Name Department
Agenda Item Notes:
See attached memo.
° ''`o Memorandum
EST. ,Z 1836 To: Yorkville Park Board
From: Laura Schraw, City Park Designer
0 L (0 CC: Scott Sleezer, Superintendent of Parks
ao�Ia o Ty =0 Bart Olson, Interim Director of Parks & Recreation
E February 3, 2011
Subject: Raintree Park B Playground Construction Bid Award
On Januray 31, 2011, bids were opened for Raintree Park B Playground Construction.
Bid results are as follows:
Company Total Base Bid Alternates #1 & #2 Total
The Kenneth Company $49,137.00 $15,423.00 $64,560.00
M/M Peters Construction, Inc. $56,479.16 $14,722.66 $71,201.82
Lite Construction, Inc. $64,211.00 $8,769.00 $72,980.00
Landworks, LTD. $64,205.84 $9,154.00 $73,359.84
Frank Burla& Sons Builders, Inc. $62,830.00 $11,510.00 $74,340.00
George's Landscaping, Inc. $57,894.25 $16,500.00 $74,394.25
Team REIL, Inc. $62,432.00 $12,013.00 $74,445.00
Copenhaver Construction, Inc. $57,610.00 $17,324.00 $74,934.00
R.C. Wegman Construction Co. $60,153.80 $14,852.82 $75,006.62
Elanar Construction Company $60,231.40 $15,240.00 $75,471.40
Waters Edge Technology, LLC $62,279.75 $15,590.00 $77,869.75
Fuerte Systems, Inc. $64,937.00 $16,080.00 $81,017.00
The project base bid is for the age 5-12 playground and swing installation, small retaining wall,
and concrete work including the playground curb, sitting area, and walkway. Alternate #1 is for
purchase and installation of engineered wood fiber safety surface, alternate#2 is to assemble and
install the 20'x20' surface mount shelter that will be furnished by the City.
The low bidder, The Kenneth Company, is a reputable builder that has extensive experience with
playground installation and park construction.
Staff is requesting that we award the bid to The Kenneth Company out of Bolingbrook, IL, for
the base bid and alternates#1 and#2 in the amount of$64,560.00.
Reviewed By: Agenda Item Number
It lk YMKVLLLE Parks ❑
Recreation ❑
PRRK�g s RECRMTJC" Director ■
TD City Administrator ❑ Tracking Number
L Legal ❑
Human Resources ❑
Police ❑
Park Board Agenda Item Tracking Document
Title: Community Garden
Agenda Date: February 10, 2011
Synopsis: See attached memo.
Action Previously Taken:
Date of Action: N/A Action Taken:
Item Number:
Type of Vote Required: N/A
Action Requested: Informational Item
Submitted by: Bart Olson Parks and Recreation
Name Department
Agenda Item Notes:
Memorandum
It To: Bart Olson
From: Scott Sleezer
PRRItj�g s RECR"TT CC:
Date: January 25, 2011
Subject: Community Gardens
The idea of community gardens in Yorkville has been talked about for a few years now, even
before our conceptual park design for Grande Reserve Park B to include garden plots. Since that
park has not moved forward, I have been trying to locate a piece of land that is suitable. Several
things are necessary to have a successful garden plot.
1) City ownership or join-use agreement for property
2) Adequate water
3) No farming for several years
4) Available parking
After analyzing all City property, the parcel located in the Kendall Marketplace Development at
the corner of Cannonball Trail and Blackberry Shore Lane is an appropriate site for community
gardens. Several key issues would have to be addressed to utilize this site.
1) Parking agreement(if street parking is not enough) with Home Depot
2) Site preparation(currently is in grass)
3) Water
4) Restroom
I have talked to and met with the Naperville Park District and the Oswegoland Park District to
gain some insight into community gardens. The issues we discussed included gardener's
responsibilities,parking, rule enforcement, and overall site management. It seemed that site
management was the most important item with community gardens, which takes significant
manpower to maintain. Strict enforcement of rules from the start and daily inspections of the
garden plots were important in keeping a positive gardening experience for everyone. District
staff was used to perform these and other functions. Volunteers were used to manage plots and
grow vegetables for various non-profit agencies.
Overall, the manpower necessary is the most significant cost for community gardens. Because it
requires documentation of violations, enforcement, and eventual mowing of the plot if it is
overgrown with weeds (which then becomes continuous mowing throughout the season),this
cannot be done by a volunteer group.
Please see the cost breakdown to review the potential expenditures required for the community
gardens.
The season would be from April 25th to October 1St and would require the following material cost
and manpower needs:
ITEM (expenses) COST/MAN HOURS
- Pipe for staking and post for garden identification $150.00
- Small hydrant and pipe $794.00
- Plowing and disking in the spring and fall $500.00 (contracted cost)
- Portable toilet $480.00
- Garden regulations sign $350.00
- Map for layout (in-house) 3 hours
- Registration fee collection(Rec Staff?) ?? hours
- Roto tilling and soil enhancement each spring 16 man hours
- Laying out and staking the plots 32 man hours
- Daily inspections and enforcement 115 man hours
- Weekly mowing around the plots 13 man hours
- Mowing the entire site to keep weeds down 27 man hours
- Daily trash and compost barrel empting 115 man hours
Total: $2,274.00 & 321 man hours
Projected revenue: $20.00 per 10x10 plot @ fifty plots $1,000.00
Reviewed By: Agenda Item Number
It lk YMKVLLLE Parks ❑
Recreation ❑
PRRK�g s RECRMTIC" Director ❑
TD City Administrator ❑ Tracking Number
L Legal ❑
Human Resources ❑
Police ❑
Park Board Agenda Item Tracking Document
Title: Hopkins Park Design and Discussion
Agenda Date: February 10, 2011
Synopsis: Discussion on design elements for Hopkins Park and potential application for a
Recreational Trails Grant.
Action Previously Taken:
Date of Action: Action Taken:
Item Number:
Type of Vote Required: None
Action Requested: Discussion on design elements.
Submitted by: Laura Schraw Community Development
Name Department
Agenda Item Notes:
See attached memo. After elements are decided, staff will return with a revised design and
cost estimate for improvements.
° ''`o Memorandum
EST. ,Z 1836 To: Yorkville Park Board
From: Laura Schraw, City Park Designer
0 L (0 CC: Scott Sleezer, Superintendent of Parks
ad�Ia o Ty =0 Bart Olson, Interim Director of Parks & Recreation
CIE February 3, 2011
Subject: Hopkins Park Design
In preparation of notification from the state of funds released for the Recreational Trails Program
(RTP), staff would like to discuss the park design for Hopkins Park(Clark Property). The grant
will be due on March 1St. The RTP grant is the same grant we used to improve Wheaton Woods,
and is an 80/20 matching grant that can be matched with forced labor. Scott's Parks Department
staff has already spent many hours working on clearing invasive species from the understory at
Hopkins Park, and has many more hours of work to complete. This grant provides an opportunity
to get reimbursed for staff hours spent on this park in addition to adding some amenities to the
park.
At this time, Staff has internally discussed creating hiking trails, completing understory cleanup,
adding informational signs about the dam and the canoe chute across the river, providing a picnic
area, adding benches along the trail, and adding an area that could be utilized for weddings.
Our most popular park rented for weddings is Town Square Park. People who would enjoy a less
formal setting could rent a forest preserve, but Hopkins Park has the potential to provide a
natural location with a great backdrop of the Fox River,which could also be used as a viewing
area for the dam and chute. After walking the site, we discussed the potential for using the area
where a current fire pit is located(which has to be removed because open fires are not allowed in
our parks). People would be able to park on the street or across the street at Town Square Park
and walk into the park and down the trail to this location.
A drawing will be presented at the meeting. After discussing the design and potential elements, a
cost estimate will be brought with the design to the next Park Board meeting.
Reviewed By: Agenda Item Number
It lk YMKVLLLE Parks ❑
Recreation ❑
PRRK�g s RECRMTJC" Director ■
TD City Administrator ❑ Tracking Number
L Legal ❑
Human Resources ❑
Police ❑
Park Board Agenda Item Tracking Document
Title: Staff reports
Agenda Date: February 10, 2011
Synopsis: written reports from the Recreation Manager and Superintendent of Parks and
verbal reports from the City Parks Designer and Interim Director.
Action Previously Taken:
Date of Action: Action Taken:
Item Number:
Type of Vote Required: N/A
Action Requested: Discussion
Submitted by: Bart Olson Parks and Recreation
Name Department
Agenda Item Notes:
YORKVILLE RECREATION DEPARTMENT
Monthly Report
Park Board Meeting
Month of January 2011
We started off the month of January with the annual REC Center Winter Open House, which included the
Friday Family Fun Night(Jan. 14), Saturday Fitness Demo Days(Sat.Jan. 15) and the Winter Weekend
Membership Promotion(Fri.Jan 14—Mon.Jan. 17). By the end of the weekend promotion we had 41 new
1 year contracts/members register. Over the entire weekend, we had many compliments from families,
members and nonmembers on the entire weekend of activities. Families enjoyed being able to come and
swim, play basketball,jump in the bounce houses and get their faces painted on Friday Night. Then on
Saturday adults/teens had the opportunity to try many of the fitness classes for free before signing up for a
yearly membership or fitness class commitment. Overall it was a great weekend of activities and is
something that we are looking to do 1-2 more times throughout the year.Attached are press clippings from
the event.
The Youth and Boys Basketball Leagues began their games in January. The 3rd/4th Grade and 5th/6th Boys
Leagues began their games on Saturday,January 8 while the 1"/2"d Grade Basketball League started their
games on January 15. All three leagues will continue their games on Saturdays through the end of March.
The 7th and 81h Grade Boys Travel teams also started their games on Saturday,January 8 in Somonauk and
will continue through March.
The All Star Sports Classes began the week of January 10. Currently,the All Star Super Sport, Basketball,
Soccer classes are running.
The Spring Soccer League registration started on Wednesday,January 19. We had several coaches sign up
to volunteer to coach and we expect more to sign up throughout the registration period. On Saturday,
January 29 open registration began and approximately 50 registrations were taken. Registration will
continue through Saturday, February 12 with practices and games starting in April.
We kicked off the month of January with our first session of winter swim lessons. We had a total of 5
classes fill up servicing 25 children. We only foresee these numbers growing as we get closer to spring
break and summer seasons.
The second week of January brought the start of our winter fitness class schedule. Our Zumba classes
proved once again to be a very popular addition to our schedule, seeing as both classes have an attendance
of about 30 people. We are getting great reviews about the class, some attendants say, "it makes working
out fun!" So far combined the classes have brought in over$1,000 in revenue for the first session alone.
We also added some new classes to the schedule like kickboxing, aqua caliente and candlelight aqua these
classes replaced other classes that were not doing as well as we had hoped.
Seasonal Classes/Programs Fall/Winter:
Adult BBall Open Gym Youth BBall Open Gym Adult Volleyball Open Gym
All Star Soccer All Star Parent/Tot All Star Basketball
Kids First Tumbling Kids First Basketball Kids First Volleyball
Tot Hockey Little Learners Kid Rock 1
7th Grade Boys Travel Basketball 5th/6th Grade Girls Basketball Ready, Set, Go
Aqua Bootcamp Group Training Kidz Club
Knitting Club Cardio Collision Aqua
Pre Tumblers Shake, Wiggle, Giggle Group Power
The Resolution Senior Fit Open Gyms
Kreative Kreations Flow Yoga Silver Sneakers
Indoor Cycle Resolution Class Zumba
Swim Lessons Pilates Club Flex
Core & More Dance Classes Short Sports
Exit Survey Summary:
Scholarships Awarded / Grants Received: January No Scholarships
Pre School $0.00
General $0.00
Special Recreation $0.00
Winter/Spring Session — Different Types: Winter/Spring—44
Sections - 223 Enroll. - 605 Ran — 191 (67%) Cancelled —50 (18%) Pending—42 (15%)
Residents - 471 (70%) Non-res— 134 (30%).
Professional Development:
Facility Agreements: (Fall/Winter)
■ We are using the following facilities for our current programs and in the near future:
Yorkville Schools: YIS, Circle Center, Bristol Bay and Grande Reserve. We will use our own
classroom at the Riverfront Recreation Bldg. Our second Preschool is located at the Riverfront
Recreation Building. Many fitness, swim and sports classes are being held at the REC Center.
REC Center:
The REC Center Memberships for the month of January (Attached: comparison report)
New: 174 Renew: 225 Total: 399
Total Active Passes for all types to date: #1,438
Residents: 980 (72%) Non-Residents: 385 (28%)
Male: 627(48%) Female: 685 (52%)
Special Revenue Highlights:
Winter Weekend Open House/Membership Promotion(41 new members)
2011-2012 Preschool Registration(46 out 105 spots have been filled)
Upcoming Projects and Events:
1.) 2— Ball Competition Fri. Feb 18
2.) Environmental —Go Green Fair Sat. March 5
3.) Senior Movie Day @ the REC Center Wed. March 30
4.) Easter Express Trip—Sat. April 16
5.) Tax Dodge Run —Sun. April 17
6.) Senior Health Fair @ the REC Center Fri. May 13
7.) Kayak Ribbon Cutting Ceremony and Event Sat. May 14
* We are looking for volunteers for the Tax Dodge Run.
Respectfully submitted,
Recreation Department Staff
PASS TYPE: TOTALS (For All Types) Comparison Report
Memberships for 2009-2010 Memberships for 2010-2011
New Renew Total New Renew Total Variance
May 69 146 215 100 121 221 6
June 95 64 159 110 184 294 135
July 74 195 269 77 231 308 39
August 44 125 169 57 168 225 56
September 68 107 175 46 153 199 24
October 93 107 200 59 101 160 40-
November 175 119 294 91 123 214 80-
December 76 266 342 0 4 4 338-
January 146 155 301 0 0 0 301-
February 124 165 289 0 0 0 289-
March 104 138 242 0 0 0 242-
April 52 134 186 0 0 0 186-
Totals 1,120 1,721 2,841 540 1,085 1,625 1,216-
12
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Above, visitors to the Yorkville Rec Center Friday and Saturday were able to
try out the equipment and the facility as part of its Winter Family Fun Night j e
and Open House. (Record Photos by Eric Miller)
p®
Sign-u ®r YMCA dance class roue hct
t0 cull m Procate In June recital signoc;l
el
scholarl
A YMCA recital, "Dancing Through Music and movement for Munchkins Entry
Time." will be presented on Saturday, meets at the West Branch. costs $
June 4, at 3 p.m. at Plano High School. This class combines movement and provided
Each summer the Fox Valley Family music to help your child grow Reserl
YMCA School of Danre hnm z a a _ __ _ :_ _-
Vol. 147 No. 3 business helps
76 pages, 4 sections G�USeS
Published at Yorkville IL 60560 animal
I COP Riga 2011, Kenra county necoN mG. ..,See Countywide
seek Rt. 47
in August J'l
aid start this fall
Y
fall into either of two bid lettings- one
oat .Aug, 5 and another on Sept 23. If it $
is let in August, the start date could be
early October. If it is let in September, ,.°"
that would reduce the contractor's J
advantage in starting work this year,
_
Broviak said.
He pointed
out that the state ' i
P
anticipates it will take two full
construction seasons to complete the
widening project.
The state will require that the
contractor to keep one lane of traffic _
open in each direction during
construction. There will be a truck
detour when construction is being done
at the Route 47 and Route 34
intersection since that work will limit .
the turn radius of larger trucks .
Br
temporarily said the current plan is to
rn
porarily widen the west side of the
Route 47, then build the east slide, move
the traffic to the new east side, build the 3
west side, then finish up with the '*
middle portion of the road. ... �`
This project will be a complete N
reconstruction of the road, tearing out and
all of the asphalt andispt ngngernsofnew 12-inch
base layer under 10 inches of concrete.
The concrete will be jointed very 30
F
1
feet, accoed'rng to Broviak.
Part of the project involves - ,wl
construction of a large storm waterer
s.:.wer tinder the oast slate o1' the
highway downtown. It will drain into 3
the Fox Rroef near the Route 47 bridges ® ® ,
Although IDO1 has done some of tits Buckets of fun at Rec
smaller asphalt t resurfacing ie pa work on Alexandra Crawford, 3, of Yorkville Plays Raze buckets at the Yorkville Rec
Route d7 at night m the past I3royiak I Y j
said it's not likely that will be the case
Center's Winter Family ..-un Night and Open House Friday evening. The Reo j
with the widening project. Center also held a Fitness Demo Day Saturday morning. The Family Fun
Night included open swimming and basketball, along with crafts and games.
More photos on page 12, this section. (Record Photo by Eric Miller)
ness officials slam state tax hikes
ill discourage outside firms from locating in Illinois
ranges between six and 12 percent, and lost business and lost jobs in .Illinois.- he angers _:people so much k that
Michigan's rate is 4.95 percent, said. "Quinn's comment that higher taxes government has asked Illinoisans to so
according to the group, while will keep business in Illinois because on a diet without the State of Illinois
Minnesota's corporate tax rate is 9.8 `businesses will see that we are finally going on a diet. And I think that's what
percent. trying to correct our fiscal problems' is really, really drives people crazy"
Steve Steinwan, president of ridiculous and just plain wrong." Cross said he received much feedback
Meadowvale, Inc„ in Yorkville.. said_ r..a, ti..
Memorandum
YMKVLLLE It t LU I To: Park Board
From: Scott Sleezer
PRRK�g s RECRMTIC" CC: Bart Olson
]DT Date: 1-27-11
L Subject: Riverfront Playground
Over the years Riverfront playground has required more and more repairs, this is due to the
structure being made out of wood. Every year the Park staff performs a safety audit on all of our
playgrounds. We then adjust and repair the equipment based on our findings. Staff has been
making repairs to the Riverfront playground on a regular basis and can no longer make the
repairs while keep the structure safe and in compliance with C.P.S.C. (Consumer Product Safety
Commission) guidelines. The wooden structure was built in 1997 and has out lived its useful
lifespan. This past spring after our latest safety audit I informed the Park Board that due to safety
concerns we would need to remove the playground before the spring of 2011. I have scheduled
staff to start removing the structure in mid February. Due to the strict safety guideline it is not
cost effective to reuse or donate playground equipment. There is one company that will take old
equipment and utilize it outside of our country, I will contact them to see if they are interested.
Future Park Board Agenda Items
Additional Executive
Meeting Date Presentations Old Business New Business Staff Reports Business Sessions
February 24,2011 1. January 2011 Budget Report 1. Director's(written)
1 a. Entire term of the contract, REC Center budget 2. Recreation(verbal)
report 3. Parks(written)
2. Youth baseball agreements 4. Parks Designer
3. Park rental policy (written)