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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&COPYING 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&COPYING 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&COPYING 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&COPYING 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&COPYING 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&COPYING 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&COPYING 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? � 1 s, Af a VI VL � 1 l �: . ..� I �,' � �� , , ti .� 4 � � ••4 I Ilk 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 _ RECOR l � b fund tl t p.m: Rest Drivi Ttl sV, persq of thi for f b€eas d'oeu the 4 musal M4 a . ..,.. "' four-I Y1 t„ b Thl hostit tour g schoit Sari �g organ club f Satuz{ p.m. tournj Ridge 1 Clubh For fee is z Mft of thl �. regisu be lim 7 v, by W� prizes m Past gratefil by Nei c ly f p� Center . would] ( a I u at ec er • • • and thl 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)