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Administration Packet 2009 01-08-09 ?� o United City of Yorkville E 1 ,eae 800 Game Farm Road Yorkville, Illinois 60560 Telephone: 630-553 -4350 o� C® n Fax: 630-553 -7575 <<E W\\� AGENDA ADMINISTRATION COMMITTEE MEETING Thursday, January 8, 2009 6 :30 p.m. City Hall Conference Room Presentation: None Minutes for Correction/Approval: November 13 , 2008 New Business : 1 . ADM 2009-01 Monthly Budget Report for October 2008 2. ADM 2009-02 Monthly Budget Report for November 2008 3 . ADM 2009-03 Monthly Treasurer' s Report for October 2008 4. ADM 2009-04 Monthly Treasurer' s Report for November 2008 5 . ADM 2009-05 REC Center Report 6. ADM 2009-06 Kendall County Paratransit Commitment 7. ADM 2009-07 Elected Officials Communication with Staff 8 . ADM 2009-08 Ward Meeting Protocol 9 . ADM 2009-09 Changing Positions on Committees 10, ADM 2009- 10 Draft FY 2007-2008 Annual Financial Reports 11 . ADM 2009- 11 Review of 2008 -2009 Non-General Fund Budget Old Business: 1 . ADM 2008-97 Ordinance Approving the Revision of the 2008-2009 General Fund Budget 2. ADM 2008-78 Solid Waste Facility Siting Ordinance Additional Business: Administration Committee January 8 , 2009 Page 2 2008 City Council Goals Administration Committee "City Hall. " (Infrastructure Planning Alderman Munns Bart Olson Alderman Plocher "Event planning, with focus on extension of Oktoberfest and Summerfest Glory Spies and clarifying the city's role and adding city presence. " Alderman Plocher Dave Mogle "Explore green design/certification for public buildings. " Alderman Sweliff Bart Olson Travis Miller Action plan for constituent communications. " Alderperson Spears Bart Olson Alderman Plocher Glory Spies UNITED CITY OF YORKVILLE WORKSHEET ADMINISTRATION COMMITTEE Thursday, January 8, 2009 6 :30 PM City Hall Conference Room --------------------------------------------------------------------------------------------------------------------------------------- MINUTES FOR CORRECTION/APPROVAL: --------------------------------------------------------------------------------------------------------------------------------------- 1 . November 13, 2008 ❑ Approved ❑ As presented ❑ With corrections --------------------------------------------------------------------------------------------------------------------------------------- NEW BUSINESS: --------------------------------------------------------------------------------------------------------------------------------------- 1 . ADM 2009-01 Monthly Budget Report for October 2008 ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 2. ADM 2009-02 Monthly Budget Report for November 2008 ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational Item ❑ Notes ------------------------ 3 . ADM 2009-03 Monthly Treasurer' s Report for October 2008 ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 4. ADM 2009-04 Monthly Treasurer's Report for November 2008 ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 5. ADM 2009-05 REC Center Report ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 6. ADM 2009-06 Kendall County Paratransit Commitment ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 7. ADM 2009-07 Elected Officials Communication with Staff ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 8. ADM 2009-08 Ward Meeting Protocol ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 9. ADM 2009-09 Changing Positions on Committees ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 10. ADM 2009- 10 Draft FY 2007-2008 Annual Financial Reports ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 11 . ADM 2009- 11 Review of 2008-2009 Non-General Fund Budget ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational Item ❑ Notes OLD BUSINESS: --------------------------------------------------------------------------------------------------------------------------------------- 1 . ADM 2008-97 Ordinance Approving the Revision of the 2008-2009 General Fund Budget ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 2. ADM 2008-78 Solid Waste Facility Siting Ordinance ❑ Moved forward to CC consent agenda? Y N ❑ Approved by Committee ❑ Bring back to Committee ❑ Informational item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- ADDITIONAL BUSINESS: --------------------------------------------------------------------------------------------------------------------------------------- Page 1 of DRAFT UNITED CITY OF YORKVILLE ADMINISTRATION COMMITTEE MEETING Thursday, November 13, 2008 6:30pm City Hall Conference Room CITY OFFICIALS IN ATTENDANCE: Chairman Marty Munns Brendan McLaughlin, City Administrator Alderman Gary Golinski Bart Olson, Assistant City Administrator Alderwoman Rose Spears Travis Miller, Economic Development Director Alderman Wally Werderich David Mogle, Director Parks & Rec. Mayor Valerie Burd Susan Mika, Finance Director Harold Martin, Chief of Police Eric Dhuse, Director of Public Works Glory Spies, Community Relations Officer Bill Powell, Treasurer Robyn Sutcliff, Alderwoman (arr. 6:55pm) GUESTS : Bonnie & John Olsen The meeting was called to order at 6 :30pm by Chairman Marty Munns. Presentation: None Minutes for Correction/Approval: September 11 , 2008 and October 9, 2008 Alderwoman Spears presented changes for both sets of minutes. New Business: 1. ADM 2008-92 Monthly Budget Report for September 2008 The following items were explained: Administration dues: Annual dues are for IPMA and ILCNA Tuition Reimbursement: Was for a separate agreement by the City Council Finance: City tax rebate—certain residents were annexed into City under agreements that allowed a certain portion of their City tax bill to be reimbursed. Only one resident had applied in the past, but this year there was an additional resident. The length of the agreement is thought to be 20 years. Page 2 of 6 Streets : Property Maintenance and it includes City buildings In-Town Road Program : Showed an amount of $25,000 with a zero dollar budget. It was questioned why residents were being reimbursed for driveway paving. They were reimbursed rather than having the City contract to have them re-paved. Mr. McLaughlin suggested downtown TIF money could be used, while Ms. Spears said she was not comfortable using that money in view of the Countryside Center TIF. Census Support: $ 1320 was spent on software, even though it was not budgeted. It is for radio reading of the water meters. Rec Centers Salaries: Salaries were shown at 180% when they should be 41 %--possibly due to incorrect coding. David Mogle will work with Susan Mika and report back in December. It was suggested that Council members not on this committee should also receive this budget report. 2. ADM 2008-93 Monthly Treasurer 's Report for September 2008 Treasurer Bill Powell reported the following: Balance: $9,968,319 Revenues: $4,053,984 Expense: $1 ,199,072 Ending Balance: $ 12,771 ,231 Reserves for the General Fund increased due to the tax levy of 25 .08%. 3. ADM 2008-93Annual Treasurer's Report Treasurer Powell stated this is a summary that is done each year and shows the billings of various funds, the capitals, payroll information, etc. Some of the individual employee salaries were reviewed and it was questioned if other types of payments (expenses etc.) might be included in those salaries. Ms. Mika thought it was strictly payroll. Other points discussed were as follows: 1 . $7,746 for relocation expense for Administrator McLaughlin 2. Landfill attorney fees which were determined to have been paid by landfill petitioner 3 . Amount of $7,355 taken from Motor Fuel Tax—possible reimbursement for lighting expense that was later transferred to General Fund--will be verified 4. A check written to the City of Yorkville in the amount of $ 17,378 .38 was questioned. Ms. Mika will research this question. Item #2 & #3 Treasurer's report will move forward on the consent agenda. Page 3 of 6 4. ADM 2008-95 Resolution of Authorization to Close Money Market Account and Transfer Funds Ms. Mika stated that this account had been dormant for some time. The City has been unable to determine how this account originated and no Resolution was found. It shows a current balance of approximately $4,000 and will be placed in the Parks and Rec money market account since it came from that department originally. Committee members agreed to this action. 5. ADM 2008-96 Municipal Code Chapter 11 — Signs — Text Amendment Recommendation Regarding Wind Feathers Travis was requested to modify the language in the sign ordinance to make wind feathers exempt. A suggested maximum height is 16 feet. Placement of wind feathers, ads on feathers and type and color of material was also discussed. Revisions to the ordinance will be made and this will move to the consent agenda. 6. ADM 2008-97 General Fund Six-Month Budget Revision Administrator McLaughlin and the Mayor have reviewed the budget to determine what could be done to reduce the projected shortfalls. He said the original budget was $ 12.7 million and he gave an overview of the expenditure reductions and revenue losses. Two added expenses not in the budget are the special census and the legal services. He said all departments have already made cuts in their budgets. An employee furlough option was also discussed. Mr. McLaughlin stated he had met with each department head, however, they felt other items could be cut to avoid layoffs. Mr. Golinski pointed out that there are many complications with furloughs such as Department of Labor regulations etc. He said that operating cost cuts should match revenue losses especially in view of the fact that a 61 % increase will be added to the deficit. Mr. McLaughlin said after closely looking at the budget, in his professional opinion, the City cannot continue to have the present staffing levels. Mayor Burd said that Congressman Foster has a proposal to assist municipalities so that layoffs can be avoided. On a positive note, Mr. McLaughlin said he expected that the sales tax revenue would be greater than last year, however, Alderwoman Spears cautioned that the City should not count on that revenue in view of the current economic condition. They will be reviewed after the holidays. Alderman Golinski questioned the 19% decrease in sales tax rebates while there was an increase of 5% in sales tax. He thought the rebates would be up as well. Mr. Golinski also mentioned a decline in taxes from F. E. Wheaton (home office moved out of state) and Menards. Regarding real estate taxes, Alderwoman Spears asked if the foreclosures were being considered also. Mr. McLaughlin said they are being considered and the City actually received 1 % more in real estate taxes than anticipated. Page 4 of 6 Other factors noted: 1 . Beecher Center rentals were down from the previous year. 2. 46% in expenses removed from police training due to no one in training this year. 3 . Ms. Spears noted the police officers' vest grant being removed, however, it will be restored due to reimbursement in November. Mr. Golinski questioned the Community Relations Officer' s salary. He said all budgets had been cut except Community Relations and that salaries for that department were up 9%. He questioned the message this would send. Glory Spies said that $ 10,000 had been cut in publishing and advertising and that an error occurred in the budget. She added that $4,000 had been cut from the "Holiday Under the Stars" program. However, Mayor Burd said such programs are beneficial for community spirit. Other factors or suggestions to help the budget were: 1 . Discontinue the newsletters and the new resident packets. 2. The Library has a surplus of $809,000. 3 . Mr. Hamann owes the City $ 150,000 for the landfill hearing. 4. Another possible source of revenue is a judgment from Ocean Atlantic. 5. Public Works Director salary will be split between the water and sewer fund. 6. Two park position salaries will also be split between Land Cash and Parks 7. Mayor Burd said revenue will be received from the Hoover property sale, some Aldermen wish to see agreement before money is accepted. 8. Increased traffic fines and municipal/utility taxes. 9. New traffic signals near Rob Roy Falls and Jewel will be reimbursed 10. Grant reimbursements are expected for 2 recently completed parks 11 . Mayor Burd suggested removing the building permits from operating expense equation since permits are low 12. Munns questioned need for the current five Planners—independent contractors suggested by Powell as an alternative 13 . Chairman Munns suggested increase in health insurance co-pays should be explored—possible savings of $ 100,000 14. Chief Martin said he will realize savings on gasoline due to price increase Alderwoman Spears said Public Safety and Public Works are essential and cuts should be made in non-essential departments. It was agreed that the budget would be sent back to department heads for more cuts and it will be brought back to the City Council on November 25`h. If difficulties continue to occur, furloughs may be considered in the next fiscal year according to Administrator McLaughlin. 7. ADM 2008-98 Establishing Proposed Tax Levy for Public Hearing This item had already been agreed upon. Page 5 of 6 OLD BUSINESS : 1. ADM 2008-92 Employees Taking Home City Vehicles — Police Department Update A memo from Chief Martin said Director of Support Services Diederich does take a vehicle home, but he lives very close. In addition, a 3-month report would show how many times Parks employee Scott Sleezer was called out and had to take his City vehicle from home. This would also apply to a Public Works employee. It was noted that Mr. Sleezer had approval from former Parks Director Laura Brown to take his car home. The policy of taking City vehicles home may be addressed after reviewing future 3-month reports. 2. ADM 2008-95 Reverse Employee Evaluation Policy An evaluation of supervisors by employees was discussed. Some suggestions and revisions were made to the sample evaluation. Mayor Burd asked that the Council have input also, so this item will be sent to City Council meeting on the consent agenda. 3. ADM 2008-90 Resolution Approving A Special Events Liquor Consumption Policy There was no discussion and this item moves to the consent agenda. 4. ADM 2008-87 Review of Nextel Bills Mayor Burd asked why her personal City phone bills were being requested. Alderwoman Spears said it was requested because it involves taxpayer money. Mayor Burd replied that she is paid a $45 stipend each month and that the City is not paying for the phone or the entire bill. She added that she does make personal phone calls on this phone though. Alderman Golinski asked if the $45 stipend should be paid if only one city call is made. He felt the taxpayers had a right to know what calls are being made since they are paying the bill. He suggested a separate phone for City business. Administrator McLaughlin said he found that the City had a Resolution rather than City policy, concerning cell phone bills. He said there is a monthly limit of minutes for each employee and the Finance Director monitors this usage. He said the Resolution says the employee will reimburse the City if their allotment of minutes is exceeded. It was suggested that the Resolution should be reviewed and revised after looking at other plans in terms of the amount of minutes allowed. Chairman Munns said the City has approximately 80 cell phones for 100 employees. He questioned the need for this number. Alderwoman Spears also suggested that the Mayor should have a City phone strictly for business calls. She asked that this matter be placed on a future City Council or committee agenda. 5. ADM 2008- 73 Resolution to Create the Municipal Green Building Initiative Mayor Bard said she met with Lynn Dubajic and a rep from GE. The rep stated the houses selling right now are "green houses". This resolution will move forward to the City Council consent agenda. Page 6 of 6 6. ADM 2008- 78 Solid Waste Facility Siting Ordinance Bart Olson said he had reviewed the City and County Ordinances. Changes that have been made include: appeal costs are included, much more technical data to be required, includes language addressing withdrawn applications, clarification of employee costs, applicant has to pay court costs and the application fee was raised to $750,000. Alderman Werderich asked if language could be added that would prohibit someone applying who already owes the City money. That was further clarified to anyone who owes money on a landfill-related issue. The attorney will be asked to review. Mr. Werderich also expressed his opposition to the fact that an attorney is presently needed by an individual, to ask questions at a hearing process. He said it places an unfair burden on that individual. Kendall County does not require an attorney, according to Bart Olson. There was also discussion that elected officials should receive an hourly rate for attending hearings. The attorney will be asked to review this. This matter will move forward to the City Council regular agenda on November 25`x'. ADDITIONAL BUSINESS At a previous meeting, a very bleak picture of the City financial condition was presented according to Alderman Werderich. He said the City needs to formulate a plan to present to constituents. This will be considered at a future meeting. . There was no further business and the meeting adjourned at 9:37pm. Minutes respectfully submitted by Marlys Young, Minute Taker D C/py Reviewed By: Agenda Item (Number ZP 0 O Legal ❑ N13 EST 1836 \ Finance F-1 Engineer ❑ p El Tracking Number �� fa City Administrator Consultant El 900q - 01 �n w Agenda Item Summary Memo Title: Monthly Budget Report for October Meeting and Date: Administration Committee 1/8/09 Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Rachel Wright Finance Name Department Agenda Item Notes: United City of Yorkville Kendall Couty, IL 2008-2009 Budget General Fund Summary Period Ending October 31 , 2008 49.98% Of Fiscal Year REVENUE/EXPENSE THRU 2008-2009 PERCENT VS. BUDGET October 31 , 2008 BUDGET AMOUNT xx ,.0 i : .t� i z ss s s �. �: s I rk&xi.iai*_{" '' . �� { 3rsi"',.x`k '3t ?ass�t rz " � is `f °4 � 4 iax s ` � 'z.�.r. tin pzvts :.r e � s z �. *': "c t £ a°t4E ,: s r. k iS z r yk'a1d tt {sa f, � S ras s ti c `sn I OTAL GENEf2AL FUND=REYENUEt .; jt 5,,758;132 t4 , . x„.,'*' , m1�2r737;;770 t `, t , ,, 45 23%0 € GENERAL FUND EXPENSES Administration 921 ,240 253163703 39.77% Finance 25178,639 45598,950 47.37% Comm. Relations 735503 1645319 44.73% Engineering 254,451 5495097 46.34% Police 1 ,6379549 3,2397524 50.55% Planning & Development 225,850 5835704 38.69% Streets 3315729 5739473 57.85% Health & Sanitation 467,517 1 ,306,000 35.80% e4 t t1�igits tL1 tiS!<E- `}} t xix 3 » >sxx Note: Fund balance to account for $600,000 deficit in revenues. United City of Yorkville Kendall County, IL General Fund Summary October 2008 (49.98%) 100% y r2 y! 31 ru`r L � 3 a✓ s a h � e 90% %ml 80% " I' w rd` s `+ ''.'. f"D { K. 60% 4+ 02008-2009 BUDGET 50% W OTHRU „ v October 31 , 2008 40% 'a 30% 20% 10% 0% TOTAL Administration Comm. Police Streets TOTAL GENERAL Relations GENERAL FUND FUND REVENUE EXPENSES United City of Yorkville Kendall County, IL Monthly Budget Report Period 6 (49.98%) FISCALYTD FISCALYEAR FISCAL YTD DEPARTMENT PAGE # ACCOUNT NUMBER DESCRIPTION ACTUAL BUDGET ACTUAL % EXPLANATION OF % OVERAGE 01-110-50-00-5102 SALARIES - CITY TREASURER 3,657.40 6,410.00 57 Being addressed at 6 month reveiw ADMIN 3 01-110-50-00-5103 SALARIES - ALDERMAN 19,905.00 30,970.00 64.2 Being addressed at 6 month reveiw ADMIN 3 01-110-61-00-5300 LEGAL SERVICES 151,102.09 120,000.00 125.9 : Increased use of attorneys for litigation City,Code has been:amended frequently.. Will need to ADMIN 3 01-110-61-00-5311 CODIFICATION 3,071 .00 3,500.00 87.7 be adjusted at mid-year budget:. ADMIN 4 01-110-62-00-5403 ! SPECIAL CENSUS ' 3,256.02 0.00 100 To be adjusted at budget review Additional money spent to cover vacations of in-house janitor. Amount may have to be reviewed towards year ADMIN 4 01-110-62-00-5406 OFFICE CLEANING 4,630.00 7,500.001 61 .7 end. ADMIN 4 01-110-62-00-5438 CELLULAR PHONE 1 ,496.85 2,500.00 59,8 Will be adjusted at 6 month review. ADMIN 4 01-110-6400-5600 DUES`- 6,48616 9,000.00 72 Annual dues for City Admin and Asst. City Admin for ADMIN 4." 01-110-64-00-5604 : TRAINING & CONFERENCES ' 300400 5,875.00 511 IML registrations ' ADMIN 4 01-110-64-00-5607 PUBLIC RELATIONS 91 .95 100.00 91.9 No additional money expected to be needed. ADMIN 4' .. 01-110-64-00-5610 TUITION REIMBURSEMENT ' 3,574.00 ' 600000 59.5 $1(559 not originally budgeted adjust at 6 month ADMIN 4 `' 01110-6500.5800 CONTINGENCIES 14,773.0 "20,000.00 - 73.8 New police squad $10,561) authorized,byCouncil. ADMIN 4 01-110-65-00-5802 OFFICE SUPPLIES 4,583.95 7,000.00 65.4 May need to be adjusted. ADMIN 4 ,., 01110-65-00-5804 OPERATING SUPPLIES 3,743.831 5,000.00 -74.8 May need to be adjusted at 6:month budget. Final color copier bill came in from KopyKat ($2,100). ADMIN 4 01-110-65-00-5809 PRINTING & COPYING 6,394.63 9,000.00 71 New bills should be lower than before. ADMIN 5 01110-78-00-9007 JAPPRECIATION+DINNER `.1,977.30 2,000.00 ' - 98.8 : One time event for employees' FINANCE 6 .'- 01.120-50-00-5136 1 SALARIES- PART TIME "236.50 ^ 0.00 100 Wilfbeadjusted:at:6,montR review. FINANCE 6r: 01-120-50-00-5137 SALARIES-OVERTIME " 61639 . : 750.00 ` 82.1 ' ' Former emloee cashed out overtime. FINANCE 6- 01-120-61=00-5304 AUDIT FEES & EXPENSES :' 3000000 40,325.00 ' ` 74.3 Annual audit, will not exceed FINANCE 6` 01-120.62-00-5400 INSURANCE-UABlUTY & PROP. < 132,85T28 " ' 210,000.00 63.2 8:month portion for FY09: Bill was: aid in FY08 FINANCE 6 01-120-62-00-5410 MAINTENANCE-OFFICE EQUIPMENT >.1,669.01 500.00 "333.8 Will be adjusted'at 6 month'review. FINANCE 7'^ 01120-78-00-9001 CITY TAX REBATE _ - !9,005.11 75000 -. 134 - More requests'forreimbursement than anticipated FINANCE 7 01-120-78-00-9013 AMUSEMENT TAX REBATE 61 095,90 74,250.00 82.2 One time payout, done for this FY FINANCE 7 :'- . 01120-78-00-9099 BAD DEBT 1 1,256.62 000 " 100 Write off of'recievable balances.!' COMMUNITY REL. 9 <: 01-130.78-00-9010 COMMUNITY EVENTS 1 3,304.69 5,000.00 66 Recycling,y playful"ci & golden spike events. ENGINEERING 9 -. 01-150-62-00-5403 FEES 1 1 ,000.00 ''900000 5100 Annual NPDES permit fee POLICE 11"' 01-210-62-00-6414 WEATHER WARNING SIREN NIAINT J4 348.45 " 6,930.00 627 1 Necessary maintenance on weather systems POLICE 125 . 01-210-62-00-5432 KENDALL CO. JUVENILE PROBABTION 1 2,684 89 " 3,000.00 -' 89.4 S Once a: ear fee/already paid out POLICE " 12 01-210-64-00-5611 ISRTFEE 1 3,50000 4,000.00 87.5 Budgeted SRT.Fee.for Kendall Chiefs Association - POLICE 12:' 01-210-64-00-5612 ': NEIGHBORHOOD WATCH 1,238.81 ' ,` 1,500.00 82.5 Booklets purchased for program POLICE 13 01-210-65-00-5812 GASOLINE 46,502.68 80,000.00 58.1 Fuel prioes POLICE 13". 01-210-72-00-6502 POLICE PENSION - : 279 061.74 300,000 00 93 Correlated to revenues received from prop" taxes PLANNING & DEVEL. - 15` 01-220-75-00-7002 ! COMPUTER EQUIP:& SOFTWARE " 5,528.06 6,000.00 =' 92.1 Funds:used for annual software subscriptions STREETS 15 01-41050-00-5136 SALARIES-PART TIME 6,752.00 ": .. 10,000.00 " - 67.5 Seasonal employees STREETS 15 01-010-61-00-5314 INSPECTS & LICENSES 385.001 400.00 96.2 Done for year STREETS 16': 01-410-62-00-5416 ! MAINTENANCE:PROPERTY ' - 20,905.421 0.00 "' 100 Property'maintenance not budgeted, will need to adjust '. STREETS 16'' 01410-62-065422 RAYMOND DETENTION BASE 3.557.831 0.00 " 100 Invoices should be coded to Maintenance Properties STREETS 16 01-410-62-00-5423 . I RAYMOND:STORM:SEWER OUTFLOW 267.00 0.00 ' 100 ': Follow u 'paperwork with [DOT STREETS 16 01-410-65-00-5812 GASOLINE 18,831 .09 33,275.00 56.5 Prices droppingT should be ok STREETS 16` 01-410-65-00-5617 : GRAVEL - - `x1,913.62 2,50000 765 Completed all gravel shoulder work STREETS 17 f 01-010-75-00-0404 1 HANGING BASKETS " 1 ,825.00 ' . 2,000.00 ` 91 .2 Done for year STREETS ' 171 01-410-75-00-5418 MOSQUITO CONTROL 29,832.00 30,000.00 ' 99.4 Yearly Contractual servicewillnot exceed STREETS 17 01-410-75-067101 IN TOWN ROAD'.PROGRAM - 2556147 0.00 100 ` Reimbursement to residents for driveway paving"- STREETS 17' 01-41675-00-7102 TREE'.& STUMP' REMOVAL - 4,990.00 5,000.00 ' 99.8 Removal of dead trees adjust in November FOX HILL.SSA' 19 11-00665-00-5416 MAINTENANCE:COMMON GROUNDS 1436162 6,376.00 225.2 Reimbursed through SSA levy SUNFLOWER SSA 20 12-00665-00-5419 MAINTENANCE COMMON GROUNDS 1221760 ' :-15,925.00 ' 76.7 ° Reimbursed through SSA levy MOTOR FU EL TAX 21 1500675-00-7007 :- SIGNS T ..8,618.65 14,550.00 _ 592 Additional sign purchase for "No Parking" and Speed MOTOR FUEL TAX 21 15-000-75-00-7008 CRACK FILLING_ 23,736.24 20,000.00 118.6 Bids were higher than anticipated due to oil prices MOTOR FUEL TAX 21 ' 15-000-75-00-7106 : GAME FARM SURVEYING - 99,75107 68,000.00 .146.6 Costs are not incuffad uniformly over the fiscal year. MOTOR FUEL TAX 21 15-000-75-00-7113 COUNTRYSIDE PKWY CONST. 8,380.46 0.00 100 Final payout for project from previous fiscal year MOTOR.FUEL TAX 22 15-000-75-00-7118 RT 34 & SYCAMORE TRAFFIC SIGNAL 2,516.90 0.00 100 Ongoing project from previous fiscal year PUBLIC WORKS.CAPI 27' 21-000-75-00-7015 SKIDSTEER:UPGRADE - ' 4,398.70 5,000.00 87.9 Purchase is complete. PUBLIC WORKS CAP[ 27 21-000-75-00-7130 FACILITY EXPANSION 318,263.91 128,600.00 247.4 Adjusting at month budget PARK &.REC CAPITA ' 29" 22-610-75-00-7018 :i PARK RE-DEVELOPMENTS - 42 049,52 45,000.00 934 Cobb Park was a one time scheduled project. CITY WIDE CAPITAL 31" 23000.75-00-7101 RON'CLARK PROPERTY 10000000 >r 100,000.00 ' 100 Per agreement, payment due June l st CITY WIDE CAPITAL 32 23-000-75-00-7110 >: ASPHAULT PAVEMENT TREAT 46,606.10 : 50,000.00 912 :: Pmject completed under budget CITY.WIDE.CAPITAL 32:'- 23-000-75-00-7115 PALMER COURT 70,84086 65,000.00 ' 108.9 :: Budgeted amount was lower than recommended DEBT SERVICE c :. ` 35 42-00055.00'6002 1 CITY HALL BONDS.INTEREST PMT 2,200.00 0.00 - 100 ':' Will need to adjust at 6 month review WATER OPS.& IMP. 38' 51-000-50-00-5136 SALARIES PART TIME 1 3,582.00 5,000.00 71 .6 Seasonal employees WATER OPS. & IMP. 39 51-000-62-005401 : CONTRACTUAL SERVICES - 8,803.24 7,500.00 117.3 Will adjust from treatment O & M in November. ' WATER OPS. & IMP. 39"' 51-000-64-00-5604 ' TRAINING &CONFERENCES 1 ,063.00:: 1,900.00 55.9 Sent2 employees to wateriiscense training WATER OPS. & IMP. 40'". 51-00055-0Q-5822 WATER SAMPLES 9,975 17 14,000.00 71 .2 $8,000 print made to ]EPA for yearly sampling WATER OPS. & IMP. 40- 51000-75-00-7002 S ' COMPUTER"EQUIP & SOFTWARE " 1,32000 0.00 ? 100 -' Sensus software support WATER OPS. & IMP. 41 " 51-200.61-00.5400 B.2 CONTRACTS ` 274.39 0.00 " 100 State St Watennain- papenvork to finish up project WATER OPS. & IMP. 41 51-200-6"0-5401 8.3 CONTRACTS " 111.70 0.00 '= 100 " Project Complete,follow up papenvork WATER OPS. & IMP. 41 51-20061'00-5421 WELL:4'-CONSTRUCTION 967000 000 ' 100 Final payout for:project from previous fiscal year WATER OPSr& IMP. 41 ". 51-20062-00-5463 ': KENDALLWOOD ESTATES REIMB: " 9690200 0.00 " 100 :' Reimbursement for oversiiin of watennain WATER OPS. &IMP. 1 42 " 51-200-66-00-6056 2006A REFUND INTEREST PMT-WTR '- 46,053.13 ; 5,100.00 "" 903 Will need to adjust at 6 month review WATER OPS.&.IMP. 42 151-200-66-00-6058 12002 t PRINCIPAL PMT-NORTH WTR - 60,000.00 :::60,000.00 " 100 on Payment WATER OPS. &'IMP. 42 ::' 51200.75-00.7520 WATERMAIN PROJECTS 1 11,49276 0.00 " 100 Temp. sidewalk for Van Emmon Watermain transfer SEWER IMP & OPR 44 52-000-50-00-5108 SALARIES - SEWER OP 76,623.65 131 ,000.00 58.4 Adjusting at 6 month budget SEWER IMP & OPR 45 ` 52-000-64-00-5604 TRAINING'&,CONFERENCES 73300 1 ,000.00 "733 Sent:2!em toees to water liscense training SEWER IMP&'OPR 45 :` 52-000-65-00-5812 GASOLINE =18771.66 2650000 s;708 May have to adjust for market price. SEWER IMP &:OPR 47"' 82200-75-007506 SOUTHWEST SVC AREA INTERCEPTO R 550,735.48 ' 000 - 100 Raintree sanitary reimbursement. LAND CASH _ 50 ^:' 72-000.75-00-7335 : GRANDE'RESERVE BIKE TRAIL 1 °° 47,67723 0.00 " 100 Dollars transferred from another line. No net change LAND CASH 50 72-00048-009012 REG CENTER:AGREEMENT 100,000 00 000 100 Dollars transferred'from another line. No net change PARKS & REC 53 79-610-62-005445 LEGAL EXPENSES 7,02605 '7,200.00 975 Thee.main costs re: rks/red- Hoover,.Club 47 Lease PARKS & REC 54 79-61065=005824 CHRISTMAS:DECORATIONS ::1,898.00 '2,50000 `:75,9 Volume purchase off season when prices are lower PARKS & REC 54 79-65050-005108 CONCESSION:STAFF ':8 498.77 8,000 00 106.2 14'month operation. 90% rev and ex p in summer: P7 ARKS & REC -" 55 79-650-50-005150 1 ISALARIES: INSTRUCTOR CONTRACUI 74,018.90 ' 80,000 00 92.5 : Summer r program just ended generally higher in cost. PARKS &REC 55 79-65062-005435 ELECTRICITY '4 616.79 10,00090 76.1 ' Seasonal expense at Bride Park's lighted fields' PARKS.& REC' 55 79-65062-005603 PUBLISHING/ADVERTISING ` 16,314.80 29,000.00 56.2 ' 4-.brochures,tare done- We're on target at 56%' PARKS & REC 55 '- 79-65052-00-5605 - . BOOKS/PUBLICATIONS 288.16 42200 >468.2 Purchased copies of Park.District Code for research PARKS & REC 55 ': 79-650-65.00.-5803 PROGRAM:EXPENSES -33,419.33 " '5000000 166.8 Expense hi hest in summer; most active season. PARKS & REC " 55 79-650.65-00-5808 POSTAGE&:SHIPPING '::6,692.16 " 7,800.00 85 7 : Covers 2 of 4'brochure mailings. Summer is costlier PARKS & REC 55 79-650-65-00"-5812 GASOLINE -2,804.24 - ' 5,000.00 56 + Most of vehicle use is in summer months PARKS & REC 55 79-65055-00-5827 GOLF OUTING EXPESES 21,457.33 20,200.00 106.2 Event held once per ear. No more ex unfil FY09 PARKS & REC 56 79-050-65-00-5828 CONCESSSIONS D116,25517 11 ,500.00 141.3 Seasonal operations, mostly in summer PARKS &REC° 56 79-650-65005833 i HOMETOWN DAYS EXPENSE -° 93,757.091 . ..95,000.00 "- 98.6 - Most HTO expenses are from funded and seasonal PARKS & REC 56 ' ' 79-650-65=00-5841 - . PROGRAM REFUND 6,197.91 - 9,000.00 -° 68.8 Is controlled:b program sign up Runs and Cancelled REC CENTER' 57 : 80-00050-00-5150 -1 ISALARIES =. INSTRUCTOR 20,78500 8,000.00 '259.8 ' ' Hi herthanexpected- Checkin into coding error REC CENTER - 58 80-000-6240-5408 MAINTENANCE SUPPLIES `-858352 < 6,750.00 '° ' 127.1 ':' Working with account for first time. To revise in Nov. REC CENTER - 58 = 80-000-62-00-5416 MAINTENANCE'-:GENERAL '776055 ' 3800.00 " - 204.2 Working with account for first time To revise in Nov. REC CENTER 58 !' 80-000-62-00-5434 POOL.SUPPLIES : " 3,437.03 4,400.00 ° 78.1 Purchase in bulk REC CENTER : 58 80-000-65-00-5802 OFFICE SUPPLIES ': 4,912.75 4,375.00 "112.2 - Start up supplies necessary REC CENTER 58 ' 800005500-5804 OPERATING SUPPLIES 2809.58 - 2,000.00 " 140.4 i Account to be adjusted incorrect cost is coded here REC CENTER 59 80000.65-00-5842 MEMBERSHIP REFUNDS - 288,00 000 '; 100 Possible coding error from transition to new software REC CENTER 59 80000-75-00-7002 ! COMPUTER EQUIP & SOFTWARE: 22,277.84 16,500.00 ' ' 135 Lines#65;#81 are the same.Re eti8on incorrect R CENTER 59 80-000-7500-7500 `. PHONE SYSTEM" 'O 6,074.00 : - 8,300.0 ' 73,1 + new phone s tem installation COUNTRYSIDE TIF 67 87-000-78-00-9007 >- ADMINISTRATION FEES 11 12,915.001 2,500.00 616.6 Legal fees United City Of Yorkville Kendall County, IL Budget Index General Fund Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Public Works Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Parks and Recreation Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Finance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 City Wide Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Community Relations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Debt Service Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Engineering . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Water Operations and Improvement . . . . . . . . . . . . . . . . . . . . . . . . . . 37 Police . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Sewer Operations and Improvement . . . . . . . . . . . . . . . . . . . . . . . . . . 43 Planning and Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Land Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 Streets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Parks & Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 Health and Sanitation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Recreation Center . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 Fox Hill SSA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Library . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 Sunflower SSA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Fox Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 Motor Fuel Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Countryside TIF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 Municipal Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Downtown TIF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 Police Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 DATE : 11/ 21/ 2008 UNITED CITY OF YORKVILLE PAGE : 1 TIME : 12 : 55 : 53 - DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL % ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - GENERAL REVENUES TAXES 01 - 000 -40 - 00 - 3993 EMPLOY CONTRIB HEALTH REIMB 10 , 568 . 68 491495 . 74 106 , 117 . 00 46 . 6 01 - 000 - 40 - 00 - 3994 AMUSEMENT TAX 111 , 083 . 45 111 , 083 . 45 135 , 000 . 00 82 . 2 01 - 000 - 40 - 00 - 3995 RESTRICTED FUND BALANCE CD ' S 0 . 00 0 . 00 0 . 00 0 . 0 01 - 000 -40 - 00 - 3996 ROAD CONTRIBUTION FEE 0 . 00 0 . 00 0 . 00 0 . 0 01 - 000 - 40 - 00 - 4000 REAL ESTATE TAXES - 45 , 645 . 53 2 , 018 , 496 . 47 11992 , 991 . 00 101 . 2 01 - 000 -40 - 00 - 4001 TOWN ROAD/BRIDGE TAX 3 , 113 . 56 138 , 364 . 23 131 , 000 . 00 105 . 6 01- 000 - 40 - 00 - 4010 PERSONAL PROPERTY TAX 3 , 354 . 95 7 , 700 . 84 20 , 000 . 00 38 . 5 01 - 000 -40 - 00 - 4020 STATE INCOME TAX 56 , 603 . 23 216 , 446 . 43 11008 , 360 . 00 21 . 4 01 - 000 -40 - 00 - 4030 MUNICIPAL SALES TAX 235 , 250 . 41 890 , 798 . 31 2 , 900 , 000 . 00 30 . 7 01 - 000 -40 - 00 - 4032 STATE USE TAX 12 , 450 . 11 52 , 585 . 21 150 , 652 . 00 34 . 9 01 - 000 - 40 - 00 - 4040 MUNICIPAL UTILITY TAX 0 . 00 270 , 869 . 08 430 , 000 . 00 62 . 9 01 - 000 - 40 - 00 - 4041 UTILITY TAX - NICOR 61 , 090 . 98 244 , 598 . 66 350 , 000 . 00 69 . 8 01 - 000 - 40 - 00 - 4042 UTILITY TAX - CABLE TV 0 . 00 46 , 135 . 27 167 , 000 . 00 27 . 6 01 - 000 - 40 - 00 - 4043 UTILITY TAX - TELEPHONE 44 , 907 . 06 182 , 310 . 78 417 , 000 . 00 43 . 7 01 - 000 - 40 - 00 - 4044 BUSINESS DISTRICT TAX 3 , 997 . 82 31997 . 82 0 . 00 100 . 0 01 - 000 - 40 - 00 - 4050 HOTEL TAX 1 , 766 . 54 11 , 442 . 27 20 , 000 . 00 57 . 2 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - TOTAL TAXES 589 , 832 . 32 4 , 244 , 324 . 56 71828 , 120 . 00 54 . 2 LICENSES & PERMITS 01 - 000 - 41 - 00 - 4100 LIQUOR LICENSE 12 , 570 . 24 17 , 775 . 80 32 , 900 . 00 54 . 0 01 - 000 - 41 - 00 - 4101 OTHER LICENSES 110 . 00 2 , 738 . 43 4 , 200 . 00 65 . 2 01 - 000 - 41 - 00 - 4110 BUILDING PERMITS 55 , 077 . 00 2551888 . 21 11200 , 000 . 00 21 . 3 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ' - TOTAL LICENSES & PERMITS 67 , 757 . 24 276 , 402 . 44 11237 , 100 . 00 22 . 3 CHARGES FOR SERVICES 01 - 000 - 42 - 00 -4205 FILING FEES 85 . 00 11595 . 00 5 , 000 . 00 31 . 9 01 - 000 - 42 - 00 - 4206 GARBAGE SURCHARGE 180 , 098 . 12 536 , 547 . 52 11200 , 000 . 00 44 . 7 01 - 000 -42 - 00 - 4208 COLLECTION FEE - YBSD 66 , 075 . 00 66 , 075 . 00 60 , 000 . 00 110 . 1 01 - 000 - 42 - 00 -4210 DEVELOPMENT FEES 49 , 082 . 68 157 , 420 . 20 1 , 475 , 000 . 00 10 . 6 ' 01 - 000 - 42 - 00 - 4286 BEECHER RENTALS 5 . 00 670 . 00 90000 . 00 7 . 4 01 - 000 -42 - 00 - 4287 DEVELOPER SIGN REIMBURSEMENT 0 . 00 0 . 00 5 , 000 . 00 0 . 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - TOTAL CHARGES FOR SERVICES 295 , 345 . 80 762 , 307 . 72 2 , 754 , 000 . 00 27 . 6 P1 DATE : 11/ 21/ 2008 UNITED CITY OF YORKVILLE PAGE : 2 TIME : 12 : 55 : 53 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 6 PERIODS ENDING OCTOBER 311 2008 FISCAL FISCAL s ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL FINES & FORFEITS 01 - 000 - 43 - 00 -4310 TRAFFIC FINES 11 , 260 . 42 67 , 495 . 77 100 , 000 . 00 67 . 4 01 - 000 - 43 - 00 - 4315 REIMBURSE POLICE TRAINING 0 . 00 8 , 039 . 76 15 , 000 . 00 53 . 5 01 - 000 - 43 - 00 - 4320 ORDINANCE FEES 1 , 775 . 00 2 , 725 . 00 2 , 500 . 00 109 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL FINES & FORFEITS 13 , 035 . 42 78 , 260 . 53 117 , 500 . 00 6616 MISCELLANEOUS 01 - 000 -44 - 00 - 3993 EMPLOYEE CONTR . HEALTH INS . 0 . 00 0 . 00 0 . 00 0 . 0 01 - 000 - 44 - 00 - 4060 TRAFFIC SIGNAL REIMBURSEMENT 0 . 00 18 , 289 . 00 5 , 000 . 00 365 . 7 01 - 000 - 44 - 00 -4401 DARE DONATIONS 0 . 00 50 . 00 1 , 250 . 00 4 . 0 01 - 000 - 44 - 00 - 4403 WEARING APPAREL DONATIONS 0 . 00 0 . 00 0 . 00 0 . 0 01 - 000 - 44 - 00 - 4404 HANGING BASKET DONATIONS 0 . 00 10550 . 00 500 . 00 310 . 0 01 - 000 - 44 - 00 - 4406 COMMUNITY RELATION DONATIONS 0 . 00 0 . 00 0 . 00 0 . 0 01 - 000 - 44 - 00 - 4407 HOLIDAY UNDER THE STARS 41500 . 00 81300 . 00 12 , 500 . 00 66 . 4 01 - 000 - 44 - 00 - 4411 REIMBURSEMENTS - POLICE PROTECTN 180 . 00 1 , 511 . 74 31300 . 00 45 . 8 01 - 000 - 44 - 00 - 4412 INSURANCE REIMBURSEMENTS 0 . 00 231 . 04 2 , 000 . 00 11 . 5 01 - 000 - 44 - 00 - 4490 MISCELLANEOUS INCOME 336 . 47 9 , 939 . 23 15 , 000 . 00 66 . 2 01 - 000 - 44 - 00 - 4499 BAD DEBT RECOVERY 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL MISCELLANEOUS 5 , 016 . 47 39 , 871 . 01 39 , 550 . 00 100 . 8 INTERGOVERNMENTAL _ 01 - 000 -45 - 00 -4505 COPS GRANT - VESTS 0 . 00 - 0 . 00 31000 . 00 0 . 0 01 - 000 - 45 - 00 - 4511 POLICE - STATE TOBACCO GRANT 0 . 00 0 . 00 11500 , 00 0 . 0 01 - 000 -45 - 00 - 4525 GRANTS 0 . 00 0 . 00 0 . 00 0 . 0 01 - 000 -45 - 00 -4540 BEAVER ST DEVELOPMENT GRANT 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL INTERGOVERNMENTAL 0 . 00 0 . 00 4 , 500 . 00 0 . 0 INTEREST 01 - 000 - 46 - 00 - 4600 INVESTMENT INCOME 21469 . 02 13 , 966 . 17 65 , 000 . 00 21 . 4 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL INTEREST 21469 . 02 13 , 966 . 17 65 , 000 . 00 21 . 4 TRANSFERS 01 - 000 - 49 - 00 - 4915 TRANSFER FROM WATER OPERATIONS 62 , 500 . 00 125 , 000 . 00 250 , 000 . 00 50 . 0 P2 DATE : 11/21 /2008 UNITED CITY OF YORKVILLE PAGE : 3 TIME : 12 : 55 : 54 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 6 PERIODS ENDING OCTOBER 311 2008 FISCAL FISCAL & ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - GENERAL REVENUES TRANSFERS 01 - 000 - 49 - 00 - 4920 TRANSFER FROM SEWER MAINT . 17 , 500 . 00 35 , 000 . 00 70 , 000 . 00 50 . 0 01 - 000 - 49 - 00 -4925 TRANSFER FROM SAN . SEWER IMPR 37 , 500 . 00 75 , 000 . 00 150 , 000 . 00 50 . 0 01 - 000 - 49 - 00 - 4930 TRANSFER FROM WATER IMPROVE . 500000 . 00 100 , 000 . 00 200 , 000 . 00 50 . 0 01 - 000 - 49 - 00 - 4935 TRANSFER FROM LAND CASH 4 , 000 . 00 8 , 000 . 00 16 , 000 . 00 50 . 0 01 - 000 - 49 - 00 - 4940 TRANSFER FROM MUNICIPAL BLDG 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL TRANSFERS 171 , 500 . 00 343 , 000 . 00 686 , 000 . 00 50 . 0 TOTAL REVENUES : GENERAL 11144 , 956 . 27 5 , 758 , 132 . 43 12 , 731 , 770 . 00 45 . 2 ADMINISTRATION EXPENSES PERSONNEL SERVICES 01 - 110 - 50 - 00 - 5100 SALARIES - MAYOR 2 , 830 . 00 5 , 625 . 00 11 , 310 . 00 49 . 7 01 - 110 - 50 - 00 - 5101 SALARIES - CITY CLERK 2 , 365 . 00 4 , 490 . 00 8 , 600 . 00 52 . 2 01 - 110 - 50 - 00 - 5102 SALARIES - CITY TREASURER 1 , 649 . 44 31657 . 40 6 , 410 . 00 57 . 0 01 - 110 - 50 - 00 - 5103 SALARIES - ALDERMAN 10 , 445 . 00 19 , 905 . 00 30 , 970 . 00 64 . 2 01 - 110 - 50 - 00 - 5104 SALARIES - LIQUOR COMMISSIONER 0 . 00 0 . 00 10000 . 00 0 . 0 01 - 110 - 50 - 00 - 5106 SALARIES - ADMINISTRATIVE 56 , 595 . 02 239 , 556 . 72 460 , 985 . 00 51 . 9 01 - 110 - 50 - 00 - 5115 SALARIES - SPECIAL CENSUS 0 . 00 0 . 00 0 . 00 0 . 0 01 - 110 - 50 - 00 - 5136 SALARIES - PART TIME 0 . 00 21052 . 78 5 , 000 . 00 41 . 0 01 - 110 - 50 - 00 - 5137 SALARIES - OVERTIME 0 . 00 0 . 00 500 . 00 0 . 0 TOTAL PERSONNEL SERVICES 73 , 884 . 46 275 , 286 . 90 524 , 775 . 00 52 . 4 PROFESSIONAL SERVICES 01 - 110 - 61 - 00 - 5300 LEGAL SERVICES 624720 . 04 151 , 102 . 09 120 , 000 . 00 125 . 9 01 - 110 - 61 - 00 - 5301 LEGISLATIVE ATTORNEY 0 . 00 0 . 00 10 , 000 . 00 0 . 0 01 - 110 - 61- 00 - 5311 CODIFICATION 0 . 00 3 , 071 . 00 31500 . 00 87 . 7 01 - 110 - 61 - 00 - 5314 BUILDING INSPECTIONS 45 , 170 . 67 201 , 325 . 52 950 , 000 . 00 21 . 1 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - _ _ _ _ - - - _ _ - - - - - - - - - - - - - - - - - - _ - - _ - - - - _ _ _ TOTAL PROFESSIONAL SERVICES 107 , 890 . 71 355 , 498 . 61 110834500 . 00 32 . 8 P3 DATE : 11/21/ 2008 UNITED CITY OF YORKVILLE PAGE : 4 TIME : 12 : 55 : 54 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED - - - - _ - - _ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ADMINISTRATION CONTRACTUAL SERVICES 01 - 110 - 62 - 00 - 5401 CONTRACTUAL SERVICES 925 . 16 7 , 549 . 84 20 , 000 . 00 37 . 7 01 - 110 - 62 - 00 - 5403 SPECIAL CENSUS 11700 . 13 3 , 256 . 02 0 . 00 ( 100 . 0 ) 01 - 110 - 62 - 00 - 5404 CABLE CONSORTIUM FEE 374 . 80 ( 25 , 245 . 90 ) 35 , 000 . 00 ( 72 . 1 ) 01 - 110 - 62 - 00 - 5406 OFFICE CLEANING 11580 . 00 41630 . 00 7 , 500 . 00 61 . 7 01 - 110 - 62 - 00 - 5410 MAINTENANCE - OFFICE EQUIPMENT 0 . 00 0 . 00 100 . 00 0 . 0 01 - 110 - 62 - 00 - 5421 WEARING APPAREL 0 . 00 0 . 00 540 . 00 0 . 0 01 - 110 - 62 - 00 - 5436 TELEPHONE 1 , 005 . 75 7 , 676 . 93 160000 . 00 47 . 9 01 - 110 - 62 - 00 - 5438 CELLULAR TELEPHONE 432 . 14 1 , 496 . 85 21500 . 00 59 . 8 01 - 110 - 62 - 00 - 5439 TELEPHONE SYSTEMS MAINTENANCE 0 . 00 1 , 472 . 40 3 , 500 . 00 42 . 0 01 - 110 - 62 - 00 - 5440 BEAVER ST GRANT EXPENSE 0 . 00 0 . 00 0 . 00 0 . 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - _ _ _ _ - - - _ - _ _ _ _ _ - _ - - - - - _ - _ - - - _ - - - - - - _ _ - - _ _ _ - TOTAL CONTRACTUAL SERVICES 61017 . 98 836 . 14 85 , 140 . 00 0 . 9 PROFESSIONAL DEVELOPMENT 01 - 110 - 64 - 00 - 5600 DUES 70 . 00 61486 . 16 90000 . 00 72 . 0 01 - 110 - 64 - 00 - 5601 ILLINOIS MUNICIPAL LEAGUE DUES 0 . 00 0 . 00 918 . 00 0 . 0 01 - 110 - 64 - 00 - 5603 SUBSCRIPTIONS 0 . 00 0 . 00 100 . 00 0 . 0 01 - 110 - 64 - 00 - 5604 TRAINING & CONFERENCES 0 . 00 31004 . 00 5 , 875 . 00 51 . 1 01 - 110 - 64 - 00 - 5605 TRAVEL/MEALS/LODGING 947 . 94 4 , 282 . 53 17 , 380 . 00 24 . 6 01 - 110 - 64 - 00 - 5606 PROMOTIONAL/MARKETING EXPENSES 0 . 00 0 . 00 0 . 00 0 . 0 01 - 110 - 64 - 00 - 5607 PUBLIC RELATIONS 49 . 00 91 . 95 100 . 00 91 . 9 01 - 110 - 64 - 00 - 5608 SPONSORSHIPS 0 . 00 250 . 00 1 , 500 . 00 16 . 6 01 - 110 - 64 - 00 - 5609 YMCA PARTNERSHIP 0 . 00 0 . 00 0 . 00 0 . 0 01- 110 - 64 - 00 - 5610 TUITION REIMBURSEMENT 199 . 00 3 , 574 . 00 61000 . 00 59 . 5 01 - 110 - 64 - 00 - 5611 KENDALL COUNTY PARATRANSIT 0 . 00 0 . 00 13 , 964 . 00 0 . 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - TOTAL PROFESSIONAL DEVELOPMENT 1 , 265 . 94 17 , 688 . 64 54 , 837 . 00 32 . 2 OPERATIONS 01 - 110 - 65 - 00 - 5800 CONTINGENCIES 0 . 00 14 , 773 . 09 20 , 000 . 00 73 . 8 01 - 110 - 65 - 00 - 5802 OFFICE SUPPLIES 1 , 311 . 92 41583 . 95 7 , 000 . 00 65 . 4 01 - 110 - 65 - 00 - 5804 OPERATING SUPPLIES 873 . 55 31743 . 83 50000 . 00 74 . 8 01 - 110 - 65 - 00 - 5808 POSTAGE & SHIPPING 3 , 302 . 56 41685 . 89 17 , 000 . 00 27 . 5 01 - 110 - 65 - 00 - 5809 PRINTING & COPYING 2 , 675 . 46 6 , 394 . 63 9 , 000 . 00 71 . 0 01 - 110 - 65 - 00 - 5810 PUBLISHING & ADVERTISING 69 . 99 188 . 38 2 , 000 . 00 9 . 4 TOTAL OPERATIONS 8 , 233 . 48 34 , 369 . 77 60 , 000 . 00 57 . 2 P4 DATE : 11/ 21/2008 UNITED CITY OF YORKVILLE PAGE : 5 TIME : 12 : 55 : 54 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL °s ACCOUNT OCTOBER YEAR-TO -DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ADMINISTRATION RETIREMENT 01 - 110 - 72 - 00 - 6500 IMRF PARTICIPANTS 4 , 850 . 67 19 , 382 . 73 41 , 173 . 00 47 . 0 01 - 110 - 72 - 00 - 6501 SOCIAL SECURITY & MEDICARE 5 , 344 . 38 20 , 638 . 83 41 , 339 . 00 49 . 9 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL RETIREMENT 10 , 195 . 05 40 , 021 . 56 82 , 512 . 00 48 . 5 CAPITAL OUTLAY 01 - 110 - 75 - 00 - 7002 COMPUTER EQUIP & SOFTWARE 0 . 00 0 . 00 0 . 00 0 . 0 01 - 110 - 75 - 00 - 7003 OFFICE EQUIPMENT 0 . 00 0 . 00 500 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - - _ _ _ _ _ _ _ _ _ _ - _ _ _ _ _ _ _ _ _ _ _ - _ _ _ - _ _ _ _ - _ _ _ _ _ _ _ _ _ _ TOTAL CAPITAL OUTLAY 0 . 00 0 . 00 500 . 00 0 ' 0 OTHER OPERATING EXPENSES 01 - 110 - 78 - 00 - 9002 NICOR GAS 11092 . 70 8 , 060 . 78 300000 . 00 26 . 8 01 - 110 - 78 - 00 - 9004 MISCELLANEOUS 0 . 00 0 . 00 0 . 00 0 . 0 01- 110 - 78 - 00 - 9005 MERIT/PAY INCREASE 0 . 00 0 . 00 18 , 439 . 00 0 . 0 01 - 110 - 78 - 00 - 9007 APPRECIATION DINNER 0 . 00 11977 . 30 21000 . 00 98 . 6 01 - 110 - 78 - 00 - 9008 VOLUNTEER APPRECIATION DAY 0 . 00 0 . 00 0 . 00 0 . 0 01 - 110 - 78 - 00 - 9009 WEBSITE ( 29 . 97 ) 0 . 00 0 . 00 0 . 0 01 - 110 - 78 - 00 - 9010 COMMUNITY EVENTS 0 . 00 0 . 00 0 . 00 0 . 0 01 - 110 - 78 - 00 - 9011 TENNIS CRT REFURBISHING 0 . 00 0 . 00 0 . 00 0 . 0 01 - 110 - 78 - 00 - 9013 HOLIDAY UNDER THE STARS 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL OTHER OPERATING EXPENSES 1 , 062 . 73 10 , 038 . 08 50 , 439 . 00 19 . 9 TRANFERS 01 - 110 - 99 - 00 - 9970 TRANSFER TO CW CAPITAL (LAND ) 25 , 000 . 00 50 , 000 . 00 100 , 000 . 00 50 . 0 01 - 110 - 99 - 00 - 9975 TRANSFER TO CW CAPITAL 68 , 750 . 00 137 , 500 . 00 275 , 000 . 00 50 . 0 - - - - - - - - - - - - - - _ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - _ TOTAL TRANFERS 93 , 750 . 00 187 , 500 . 00 375 , 000 . 00 50 . 0 TOTAL EXPENSES : ADMINISTRATION 302 , 300 . 35 921 , 239 . 70 21316 , 703 . 00 39 . 7 FINANCE EXPENSES P5 DATE : 11/21/2008 UNITED CITY OF YORKVILLE PAGE : 6 TIME : 12 : 55 : 54 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL °c ACCOUNT OCTOBER YEAR- TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ FINANCE PERSONNEL SERVICES 01 - 120 - 50 - 00 - 5106 SALARIES - FINANCE 35 , 117 . 72 161 , 643 . 11 329 , 120 . 00 49 . 1 01 - 120 - 50 - 00 - 5136 SALARIES - PART TIME 0 . 00 236 . 50 0 . 00 ( 100 . 0 ) 01 - 120 - 50 - 00 - 5137 SALARIES - OVERTIME 0 . 00 616 . 39 750 . 00 82 . 1 01 - 120 - 50 - 00 - 5202 BENEFITS - UNEMPLOY . COMP . TAX 0 . 00 2 , 879 . 00 28 , 800 . 00 9 . 9 01 - 120 - 50 - 00 - 5203 BENEFITS - HEALTH INSURANCE 166 , 501 . 50 489 , 868 . 11 997 , 021 . 00 49 . 1 01 - 120 - 50 - 00 - 5204 BENEFITS - GROUP LIFE INSURANCE 2 , 870 . 72 1 , 238 . 13 28 , 488 . 00 4 . 3 01 - 120 - 50 - 00 - 5205 BENEFITS - DENTAL/ VISION ASST 13 , 589 . 38 42 , 334 . 34 97 , 982 . 00 43 . 2 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL PERSONNEL SERVICES 218 , 079 . 32 6980815 . 58 1 , 482 , 161 . 00 47 . 1 PROFESSIONAL SERVICES 01 - 120 - 61 - 00 - 5304 AUDIT FEES & EXPENSES 5 , 000 . 00 30 , 000 . 00 40 , 325 . 00 74 . 3 01 - 120 - 61 - 00 - 5310 EMPLOYEE ASSISTANCE 0 . 00 625 . 00 4 , 500 . 00 13 . 8 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL PROFESSIONAL SERVICES 5 , 000 . 00 30 , 625 . 00 44 , 825 . 00 68 . 3 CONTRACTUAL SERVICES 01 - 120 - 62 - 00 - 5400 INSURANCE- LIABILITY & PROP . 0 . 00 132 , 857 . 28 210 , 000 . 00 63 . 2 01 - 120 - 62 - 00 - 5401 CONTRACTUAL SERVICES 374 . 50 2 , 470 . 00 151000 . 00 16 . 4 01 - 120 - 62 - 00 - 5410 MAINTENANCE- OFFICE EQUIPMENT 0 . 00 , 1 , 669 . 01 500 . 00 333 . 8 01 - 120 - 62 - 00 - 5411 MAINTENANCE- COMPUTERS 0 . 00 0 . 00 1 , 000 . 00 0 . 0 01 - 120 - 62 - 00 - 5412 MAITENANCE- PHOTOCOPIERS 2 , 700 . 69 10 , 559 . 45 28 , 000 . 00 37 . 7 01 - 120 - 62 - 00 - 5437 ACCTG SYSTEM SERVICE FEE 2 , 065 . 00 2 , 065 . 00 15 , 000 . 00 13 . 7 01 - 120 - 62 - 00 - 5438 CELLULAR TELEPHONE 81 . 03 505 . 33 950 . 00 53 . 1 - - - - - - - - - - - - - - - - - - - _ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - _ , TOTAL CONTRACTUAL SERVICES 5 , 221 . 22 150 , 126 . 07 270 , 450 . 00 55 . 5 PROFESSIONAL DEVELOPMENT 01 - 120 - 64 - 00 - 5600 DUES 0 . 00 0 . 00 0 . 00 0 . 0 01 - 120 - 64 - 00 - 5603 SUBSCRIPTIONS/ BOOKS 0 . 00 0 . 00 250 . 00 0 . 0 01 - 120 - 64 - 00 - 5604 TRAINING & CONFERENCES 0 . 00 300 . 00 2 , 000 . 00 15 . 0 01 - 120 - 64 - 00 - 5605 TRAVEL/ MEALS/ LODGING 0 . 00 34 . 85 31000 . 00 1 . 1 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL PROFESSIONAL DEVELOPMENT 0 . 00 334 . 85 5 , 250 . 00 6 . 3 OPERATIONS P6 DATE : 11/ 21 /2008 UNITED CITY OF YORKVILLE PAGE : 7 TIME : 12 : 55 : 54 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED - - - - - - - - - - - - - - - - - - - - - - - FINANCE EXPENSES OPERATIONS 01 - 120 - 65 - 00 - 5800 CONTINGENCIES ( 40 . 58 ) 0 . 00 0 . 00 0 . 0 01 - 120 - 65 - 00 - 5801 FUND BALANCE RESERVE 0 . 00 0 . 00 0 . 00 0 . 0 01 - 120 - 65 - 00 - 5802 OFFICE SUPPLIES 46 . 11 821 . 69 4 , 000 . 00 20 . 5 01 - 120 - 65 - 00 - 5804 OPERATING SUPPLIES 851 . 88 1 , 546 . 72 5 , 500 . 00 28 . 1 01 - 120 - 65 - 00 - 5808 POSTAGE & SHIPPING 226 . 99 697 . 60 2 , 500 . 00 27 . 9 01- 120 - 65 - 00 - 5844 MARKETING - HOTEL TAX 3 , 281 . 42 10 , 184 . 42 20 , 000 . 00 50 . 9 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -. TOTAL OPERATIONS 4 , 365 . 82 13 , 250 . 43 32 , 000 . 00 41 . 4 RETIREMENT 01 - 120 - 72 - 00 - 6500 IMRF PARTICIPANTS 2 , 732 . 19 12 , 630 . 28 27 , 185 . 00 46 . 4 01 - 120 - 72 - 00 - 6501 SOCIAL SECURITY & MEDICARE 2 , 851 . 26 12 , 976 . 54 26 , 048 . 00 49 . 8 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - TOTAL RETIREMENT 5 , 583 . 45 25 , 606 . 82 53 , 233 . 00 48 . 1 CAPITAL OUTLAY 01 - 120 - 75 - 00 - 7002 COMPUTER EQUIP & SOFTWARE 796 . 36 21477 . 92 20 , 000 . 00 12 . 3 01 - 120 - 75 - 00 - 7003 OFFICE EQUIPMENT 0 . 00 0 . 00 11000 . 00 0 . 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - TOTAL CAPITAL OUTLAY 796 . 36 2 , 477 . 92 21 , 000 . 00 11 . 7 OTHER OPERATING EXPENSES 01 - 120 - 78 - 00 - 9001 CITY TAX REBATE 0 . 00 10005 . 11 750 . 00 134 . 0 01 - 120 - 78 - 00 - 9003 SALES TAX REBATE 64 , 318 . 79 201 , 615 . 86 620 , 000 . 00 32 . 5 01 - 120 - 78 - 00 - 9004 BUSINESS DISTRICT REBATE 0 . 00 0 . 00 0 . 00 0 . 0 01 - 120 - 78 - 00 - 9005 MERIT/ COLA 0 . 00 0 . 00 13 , 165 . 00 0 . 0 01 - 120 - 78 - 00 - 9013 AMUSEMNT TAX REBATE 61 , 095 . 90 61 , 095 . 90 74 , 250 . 00 B2 . 2 01 - 120 - 78 - 00 - 9099 BAD DEBT 0 . 00 1 , 256 . 62 0 . 00 ( 100 . 0 ) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - TOTAL OTHER OPERATING EXPENSES 125 , 414 . 69 264 , 973 . 49 7080165 . 00 37 . 4 TRANSFERS 01 - 120 - 99 - 00 - 9925 TRANSFER TO SAN SEWER 37 , 500 . 00 75 , 000 . 00 150 , 000 . 00 50 . 0 01 - 120 - 99 - 00 - 9930 TRANSFER TO WATER IMPROVEMENT 50 , 000 . 00 100 , 000 . 00 200 , 000 . 00 50 . 0 01 - 120 - 99 - 00 - 9935 TRANSFER TO LAND CASH 0 . 00 0 . 00 0 . 00 0 . 0 P7 DATE : 11/21/2008 UNITED CITY OF YORKVILLE PAGE : 8 TIME : 12 : 55 : 54 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL °s ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ FINANCE EXPENSES TRANSFERS 01 - 120 - 99 - 00 - 9940 TRANSFER TO PARK & RECREATION 100 , 561 . 83 604 , 867 . 32 11206 , 742 . 00 50 . 1 01 - 120 - 99 - 00 - 9945 TRANSFER TO GF FOR PD 0 . 00 0 . 00 0 . 00 0 . 0 01 - 120 - 99 - 00 - 9965 TRANSFER TO DEBT SERVICE 106 , 281 . 00 212 , 562 . 00 425 , 124 . 00 50 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - - - - _ _ _ _ _ _ _ _ - - _ _ _ _ _ _ TOTAL TRANSFERS 294 , 342 . 83 992 , 429 . 32 11981 , 866 . 00 50 . 0 TOTAL EXPENSES : FINANCE 658 , 803 . 69 2 , 178 , 639 . 48 4 , 598 , 950 . 00 47 . 3 COMMUNITY RELATIONS EXPENSES PERSONNEL SERVICES 01 - 130 - 50 - 00 - 5106 SALARIES - PUBLIC RELATIONS 71500 . 00 32 , 438 . 41 59 , 662 . 00 54 . 3 01 - 130 - 50 - 00 - 5136 SALARIES - PART TIME 1 , 204 . 50 4 , 266 . 72 9 , 880 . 00 43 . 1 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL PERSONNEL SERVICES 8 , 704 . 50 36 , 705 . 13 69 , 542 . 00 52 . 7 CONTRACTUAL SERVICES 01 - 130 - 62 - 00 - 5401 CONTRACTUAL SERVICES 100 . 00 2 , 046 . 62 4 , 000 . 00 51 . 1 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CONTRACTUAL SERVICES 100 . 00 21046 . 62 4 , 000 . 00 51 . 1 PROFESSIONAL DEVELOPMENT 01 - 130 - 64 - 00 - 5603 SUBSCRIPTIONS & BOOKS 0 . 00 0 . 00 400 . 00 0 . 0 01 - 130 - 64 - 00 - 5604 TRAINING & CONFERENCES 0 . 00 50 . 00 1 , 500 . 00 3 . 3 01 - 130 - 64 - 00 - 5605 TRAVEL/MEALS/ LODGING 0 . 00 0 . 00 1 , 000 . 00 0 . 0 01 - 130 - 64 - 00 - 5607 PUBLIC RELATIONS 322 . 23 322 . 23 8 , 000 . 00 4 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL PROFESSIONAL DEVELOPMENT 322 . 23 372 . 23 10 , 900 . 00 3 . 4 OPERATIONS 01 - 130 - 65 - 00 - 5802 OFFICE SUPPLIES 0 . 00 0 . 00 750 . 00 0 . 0 01 - 130 - 65 - 00 - 5808 POSTAGE & SHIPPING 38 . 16 4 , 070 . 23 7 , 520 . 00 54 . 1 01 - 130 - 65 - 00 - 5809 PRINTING & COPYING 0 . 00 1 , 009 . 66 14 , 000 . 00 7 . 2 P8 - DATE : 11/21/2008 UNITED CITY OF YORKVILLE PAGE : 9 TIME : 12 : 55 : 54 DETAILED REVENUE & EXPENSE REPORT F- YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL °s ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ COMMUNITY RELATIONS EXPENSES OPERATIONS 01 - 130 - 65 - 00 - 5810 PUBLISHING & ADVERTISING 3 , 583 . 00 7 , 320 . 00 15 , 000 . 00 48 . 8 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL OPERATIONS 31621 . 16 12 , 399 . 89 37 , 270 . 00 33 . 2 RETIREMENT 01 - 130 - 72 - 00 - 6500 IMRF PARTICIPANTS 583 . 50 2 , 523 . 71 41747 . 00 53 . 1 01 - 130 - 72 - 00 - 6501 SOCIAL SECURITY & MEDICARE 665 . 90 2 , 981 . 83 5 , 474 . 00 54 . 4 TOTAL RETIREMENT 1 , 249 . 40 51505 . 54 10 , 221 . 00 53 . 8 OTHER OPERATING EXPENSES 01 - 130 - 78 - 00 - 9005 MERIT/COLA 0 . 00 0 . 00 2 , 386 . 00 0 . 0 01 - 130 - 78 - 00 - 9010 COMMUNITY EVENTS 535 . 66 3 , 304 . 69 51000 . 00 66 . 0 01 - 130 - 78 - 00 - 9013 HOLIDAY UNDER THE STARS 8 , 743 . 78 13 , 168 . 78 25 , 000 . 00 52 . 6 TOTAL OTHER OPERATING EXPENSES 9 , 279 . 44 16 , 473 . 47 32 , 386 . 00 50 . 8 TOTAL EXPENSES : COMMUNITY RELATIONS 23 , 276 . 73 73 , 502 . 88 164 , 319 . 00 44 . 7 ENGINEERING EXPENSES PERSONNEL SERVICES 01 - 150 - 50 - 00 - 5107 SALARIES- ENGINEERING 47 , 678 . 58 209 , 331 . 29 406 , 935 . 00 51 . 4 01 - 150 - 50 - 00 - 5137 SALARIES- OVERTIME 0 . 00 ( 119 . 72 ) 10000 . 00 ( 11 . 9 ) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL PERSONNEL SERVICES 47 , 878 . 58 209 , 211 . 57 4074935 . 00 51 . 2 CONTRACTUAL SERVICES 01 - 150 - 62 - 00 - 5401 CONTRACTUAL SERVICES 0 . 00 6 , 601 . 58 30 , 000 . 00 22 . 0 01 - 150 - 62 - 00 - 5403 FEES 0 . 00 1 , 000 . 00 11000 . 00 100 . 0 01 - 150 - 62 - 00 - 5409 MAINTENANCE-VEHICLES 33 . 95 256 . 28 21000 . 00 12 . 8 01 - 150 - 62 - 00 - 5410 MAINTENANCE -OFFICE EQUIP 0 . 00 0 . 00 11000 . 00 0 . 0 01 - 150 - 62 - 00 - 5411 MAINTENANCE- COMPUTERS 0 . 00 0 . 00 2 , 000 . 00 0 . 0 P9 DATE : 11/21/2008 UNITED CITY OF YORKVILLE PAGE : 10 TIME : 12 : 55 : 54 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL , ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ENGINEERING EXPENSES CONTRACTUAL SERVICES 01 - 150 - 62 - 00 - 5421 WEARING APPAREL 0 ._00 143 . 00 1 , 400 . 00 10 . 2 01 - 150 - 62 - 00 - 5438 CELLULAR TELEPHONE 368 . 58 10539 . 63 41100 . 00 37 . 5 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CONTRACTUAL SERVICES 402 . 53 91540 . 49 41 , 500 . 00 22 . 9 PROFESSIONAL DEVELOPMENT 01 - 150 - 64 - 00 - 5600 DUES 0 . 00 0 . 00 600 . 00 0 . 0 01 - 150 - 64 - 00 - 5604 TRAINING & CONFERENCES 110 . 00 417 . 00 2 , 000 . 00 20 . 8 01 - 150 - 64 - 00 - 5605 TRAVEL EXPENSE 0 . 00 0 . 00 1 , 000 . 00 0 . 0 01 - 150 - 64 - 00 - 5608 TUITION REIMBURSEMENT 0 . 00 1 , 064 . 00 2 , 000 . 00 53 . 2 01 - 150 - 64 - 00 - 5616 BOOKS & PUBLICATIONS 0 . 00 0 . 00 200 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL PROFESSIONAL DEVELOPMENT 110 . 00 11481 . 00 50800 . 00 25 . 5 OPERATIONS 01 - 150 - 65 - 00 - 5801 ENGINEERING SUPPLIES 99 . 13 449 . 32 2 , 500 . 00 17 . 9 01 - 150 - 65 - 00 - 5802 OFFICE SUPPLIES 38 . 28 629 . 25 2 , 000 . 00 31 . 4 01 - 150 - 65 - 00 - 5809 PRINTING & COPYING 215 . 27 225 . 36 2 , 250 . 00 10 . 0 01 - 150 - 65 - 00 - 5816 ISWS GOUNDWTR STUDY 0 . 00 0 . 00 10000 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL OPERATIONS 352 . 68 11303 . 93 7 , 750 . 00 16 . 8 RETIREMENT 01 - 150 - 72 - 00 - 6500 IMRF PARTICIPANTS 3 , 725 . 00 16 , 303 . 24 32 , 452 . 00 50 . 2 01 - 150 - 72 - 00 - 6501 SOCIAL SECURITY & MEDICARE 3 , 630 . 66 15 , 840 . 70 32 , 283 . 00 49 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL RETIREMENT 7 , 355 . 66 32 , 143 . 94 64 , 735 . 00 49 . 6 CAPITAL OUTLAY 01 - 150 - 75 - 00 - 7002 COMPUTER EQUIPMENT & SOFTWARE 114 . 99 770 . 17 41100 . 00 18 . 7 01 - 150 - 75 - 00 - 7003 OFFICE EQUIPMENT 0 . 00 0 . 00 1 , 000 . 00 0 . 0 TOTAL CAPITAL OUTLAY 114 . 99 770 . 17 51100 . 00 15 . 1 OTHER OPERATING EXPENSE Plo DATE : 11 /21/ 2008 UNITED CITY OF YORKVILLE PAGE : 11 TIME : 12 : 55 : 54 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL °s ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ENGINEERING EXPENSES OTHER OPERATING EXPENSE 01 - 150 - 78 - 00 - 9005 MERIT/COLA 0 . 00 0 . 00 16 , 277 . 00 0 . 0 TOTAL OTHER OPERATING EXPENSE 0 . 00 0 . 00 16 , 277 . 00 0 . 0 TOTAL EXPENSES : ENGINEERING 56 , 214 . 44 254 , 451 . 10 549 , 097 . 00 46 . 3 PUBLIC SAFETY/POLICE DEPT . EXPENSES PERSONNEL SERVICES 01 - 210 - 50 - 00 - 5107 SALARIES - POLICE 145 , 719 . 50 615 , 521 . 95 101810811 . 00 52 . 0 01 - 210 - 50 - 00 - 5131 SALARIES - CHIEF/LT . /SERGT . 77 , 836 . 97 336 , 477 . 80 705 , 227 . 00 47 . 7 01 - 210 - 50 - 00 - 5134 SALARIES - CROSSING GUARD 3 , 617 . 00 8 , 467 . 50 26 , 350 . 00 32 . 1 01 - 210 - 50 - 00 - 5135 SALARIES - POLICE CLERKS 24 , 669 . 20 105 , 311 . 77 202 , 535 . 00 51 . 9 01 - 210 - 50 - 00 - 5136 SALARIES - PART TIME 4 , 476 . 82 11 , 259 . 66 30 , 000 . 00 37 . 5 01 - 210 - 50 - 00 - 5137 SALARIES - OVERTIME 5 , 557 . 43 24 , 976 . 51 70 , 000 . 00 35 . 6 01 - 210 - 50 - 00 - 5200 CADET PROGRAM 2 , 348 . 14 13 , 373 . 19 36 , 000 . 00 37 . 1 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL PERSONNEL SERVICES 264 , 225 . 06 1 , 115 , 388 . 38 2 , 251 , 923 . 00 49 . 5 PROFESSIONAL SERVICES 01 - 210 - 61 - 00 - 5300 LEGAL SERVICES 201 . 25 1 , 031 . 50 10 , 000 . 00 10 . 3 TOTAL PROFESSIONAL SERVICES 201 . 25 1 , 031 . 50 100000 . 00 10 . 3 CONTRACTUAL SERVICES 01 - 210 - 62 - 00 - 5408 MAINTENANCE - EQUIPMENT 763 . 34 6 , 597 . 59 154000 . 00 43 . 9 01 - 210 - 62 - 00 - 5409 MAINTENANCE - VEHICLES 31802 . 93 14 , 770 . 82 40 , 000 . 00 36 . 9 01 - 210 - 62 - 00 - 5410 MAINT-OFFICE EQUIPMENT 0 . 00 0 . 00 51000 . 00 0 . 0 01 - 210 - 62 - 00 - 5411 MAINTENANCE - COMPUTERS 0 . 00 51271 . 79 10 , 000 . 00 52 . 7 01 - 210 - 62 - 00 - 5412 MAINTENANCE- K9 257 . 26 284 . 99 2 , 000 . 00 14 . 2 01 - 210 - 62 - 00 - 5414 WEATHER WARNING SIREN MAINT 0 . 00 4 , 348 . 45 6 , 930 . 00 62 . 7 01 -210 - 62 - 00 - 5421 WEARING APPAREL 69 . 00 4 , 732 . 89 33 , 000 . 00 14 . 3 01 - 210 - 62 - 00 - 5422 COPS GRANT IV - VESTS 0 . 00 11212 . 36 81000 . 00 15 . 1 P11 DATE : 11/21/ 2008 UNITED CITY OF YORKVILLE PAGE : 12 TIME : 12 : 55 : 54 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR- TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED - - - - _ _ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - PUBLIC SAFETY/POLICE DEPT . EXPENSES CONTRACTUAL SERVICES 01 - 210 - 62 - 00 - 5429 PSYCHOLOGICAL TESTING 0 . 00 0 . 00 2 , 000 . 00 0 . 0 01 - 210 - 62 - 00 - 5430 HEALTH SERVICES 0 . 00 104 , 00 60000 . 00 1 . 7 01 - 210 - 62 - 00 - 5431 LABORATORY FEES 0 . 00 0 . 00 21000 . 00 0 , 0 01 - 210 - 62 - 00 - 5432 KENDALL CO . JUVENILE PROBATION 0 . 00 21684 . 89 3 , 000 . 00 89 . 4 01 - 210 - 62 - 00 - 5436 TELEPHONE 11063 . 45 81704 . 59 23 , 000 . 00 37 . 8 01 - 210 - 62 - 00 - 5438 CELLULAR TELEPHONE 1 , 422 . 47 71274 . 42 19 , 420 . 00 37 . 4 01 - 210 - 62 - 00 - 5441 MTD-ALERTS FEE 0 . 00 2 , 838 . 00 12 , 000 . 00 23 . 6 01 - 210 - 62 - 00 - 5442 NEW WORLD LIVE SCAN 11179 . 75 1 , 179 . 75 8 , 634 . 00 13 . 6 01 - 210 - 62 - 00 - 5443 ADMIN ADJUDICATION CONTRACTUAL 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL CONTRACTUAL SERVICES 81558 . 20 60 , 004 . 54 195 , 984 . 00 30 . 6 PROFESSIONAL DEVELOPMENT 01 - 210 - 64 - 00 - 5600 DUES 0 . 00 105 . 00 4 , 000 . 00 2 . 6 01 - 210 - 64 - 00 - 5603 SUBSCRIPTIONS 0 . 00 50 . 00 600 . 00 8 . 3 01 - 210 - 64 - 00 - 5604 TRAINING & CONFERENCE 7 , 186 . 30 8 , 266 . 30 33 , 025 . 00 25 . 0 01 - 210 - 64 - 00 - 5605 TRAVEL EXPENSES 741 . 93 2 , 688 . 03 12 , 075 . 00 22 . 2 - 01 - 210 - 64 - 00 - 5606 COMMUNITY RELATIONS 315 . 75 11866 . 13 100000 . 00 18 . 6 - - 01 - 210 - 64 - 00 - 5607 POLICE COMMISSION 21737 . 68 5 , 589 . 16 25 , 000 . 00 22 . 3 01 -210 - 64 - 00 - 5608 TUITION REIMBURSEMENT 0 . 00 0 . 00 10 , 000 . 00 0 . 0 01 - 210 - 64 - 00 - 5609 POLICE RECRUIT ACADEMY 0 . 00 0 . 00 0 , 00 0 . 0 _ 01 - 210 - 64 - 00 - 5610 GUN RANGE FEES 0 . 00 0 . 00 11000 . 00 0 . 0 01 - 210 - 64 - 00 - 5611 SRT FEE 0 . 00 31500 . 00 4 , 000 . 00 87 . 5 01 - 210 - 64 - 00 - 5612 NEIGHBORHOOD WATCH 0 . 00 1 , 238 . 81 1 , 500 . 00 82 . 5 01 - 210 - 64 - 00 - 5613 CITIZENS POLICE ACADEMY 0 . 00 505 . 44 2 , 500 . 00 20 . 2 01 - 210 - 64 - 00 - 5614 CHAPLAIN PROGRAM 0 . 00 0 . 00 400 . 00 0 . 0 01 - 210 - 64 - 00 - 5615 COMPLIANCE CHECKS 0 . 00 174 . 62 500 . 00 34 . 9 01 - 210 - 64 - 00 - 5616 DARE PROGRAM 0 . 00 0 . 00 5 , 250 . 00 0 . 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - TOTAL PROFESSIONAL DEVELOPMENT 10 , 981 . 66 23 , 983 . 49 109 , 850 . 00 21 . 8 OPERATIONS 01 - 210 - 65 - 00 - 5802 OFFICE SUPPLIES 628 . 03 2 , 090 . 20 9 , 000 . 00 23 . 2 01 -210 - 65 - 00 - 5803 EVIDENCE TECH SUPPLIES 0 . 00 1 , 066 . 88 2 , 500 . 00 42 . 6 01 - 210 - 65 - 00 - 5804 OPERATING SUPPLIES 2 , 255 , 71 6 , 972 . 62 19 , 500 . 00 35 . 7 P12 DATE : 11/21/2008 UNITED CITY OF YORKVILLE PAGE : 13 TIME : 12 : 55 : 54 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL % ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ PUBLIC SAFETY/POLICE DEPT . EXPENSES OPERATIONS 01 - 210 - 65 - 00 - 5808 POSTAGE & SHIPPING 6 . 72 982 . 68 5 , 250 . 00 18 . 7 01 - 210 - 65 - 00 - 5809 PRINTING & COPYING 1 , 385 . 77 31298 . 61 7 , 500 . 00 43 . 9 01 - 210 - 65 - 00 - 5810 PUBLISHING & ADVERTISING 98 . 40 98 . 40 21000 . 00 4 . 9 01 - 210 - 65 - 00 - 5812 GASOLINE 18 , 042 . 77 46 , 502 . 68 80 , 000 . 00 58 . 1 01 - 210 - 65 - 00 - 5813 AMMUNITION 0 . 00 0 . 00 6 , 300 . 00 0 . 0 01 - 210 - 65 - 00 - 5814 ADMIN ADJUDICATION OPERATING 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL OPERATIONS - - - - - - - - - - - - - - - - _ - _ _ - - _ - - - _ _ - - - - - - - - - - - _ - - - _ _ - - 22 , 417 . 40 61 , 012 . 27 132 , 050 . 00 46 . 2 RETIREMENT 01- 210 - 72 - 00 - 6500 IMRF PARTICIPANTS 1 , 909 . 65 8 , 152 . 58 18 , 272 . 00 44 . 6 01 - 210 - 72 - 00 - 6501 SOCIAL SECURITY & MEDICARE 19 , 850 . 00 85 , 094 . 68 174 , 135 . 00 48 . 8 01 - 210 - 72 - 00 - 6502 POLICE PENSION 133 , 892 . 07 279 , 061 . 74 300 , 000 . 00 93 . 0 TOTAL RETIREMENT 1554651 . 72 372 , 309 . 00 492 , 407 . 00 75 . 6 CAPITAL OUTLAY 01 - 210 - 75 - 00 - 7002 COMPUTER EQUIP & SOFTWARE 0 . 00 31819 . 38 10 , 000 . 00 38 . 1 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CAPITAL OUTLAY 0 . 00 31819 . 38 10 , 000 . 00 38 . 1 OTHER OPERATING EXPENSES 01 - 210 - 78 - 00 - 9004 BIKE PATROL 0 . 00 0 . 00 1 , 000 . 00 0 . 0 01 - 210 - 78 - 00 - 9005 MERIT/COLA 0 . 00 0 . 00 36 , 310 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL OTHER OPERATING EXPENSES 0 . 00 0 . 00 37 , 310 . 00 0 . 0 TOTAL EXPENSES : PUBLIC SAFETY/ POLICE DEPT . 462 , 035 . 29 1 , 637 , 548 . 56 3 , 239 , 524 . 00 50 . 5 PLANNING & DEVELOPMENT EXPENSES PERSONNEL SERVICES 01 - 220 - 50 - 00 - 5107 SALARIES - PLANNING & DEV . 40 , 243 . 60 174 , 935 . 55 340 , 955 . 00 51 . 3 P13 DATE : 11/21/2008 UNITED CITY OF YORKVILLE PAGE : 14 TIME : 12 : 55 : 54 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR-TO -DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - TOTAL PERSONNEL SERVICES 40 , 243 . 60 174 , 935 . 55 340 , 955 . 00 51 . 3 PROFESSIONAL SERVICES 01 - 220 - 61 - 00 - 5300 LEGAL SERVICES 356 . 00 11903 . 70 20 , 000 . 00 9 . 5 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - _ - _ _ _ - _ - - _ - _ _ _ _ TOTAL PROFESSIONAL SERVICES 356 . 00 1 , 903 . 70 20 , 000 . 00 9 . 5 CONTRACTUAL SERVICES 01- 220 - 62 - 00 - 5401 CONTRACTUAL SERVICES 1 , 686 . 00 110019 . 85 30 , 000 . 00 36 . 7 01 - 220 - 62 - 00 - 5430 PLANNING CONSULTANT 0 . 00 0 . 00 500000 . 00 0 . 0 01 - 220 - 62 - 00 - 5432 ECONOMIC DEVELOPMENT 0 . 00 0 . 00 45 , 000 . 00 0 . 0 01 - 220 - 62 - 00 - 5438 CELULAR TELEPHONE 121 . 02 605 . 28 1 , 500 . 00 40 . 3 TOTAL CONTRACTUAL SERVICES 1 , 807 . 02 11 , 625 . 13 126 , 500 . 00 9 . 1 PROFESSIONAL DEVELOPMENT - 01 - 220 - 64 - 00 - 5600 DUES 0 . 00 713 . 00 1 , 500 . 00 47 . 5 01 - 220 - 64 - 00 - 5604 TRAINING & CONFERENCES 385 . 00 880 . 00 51000 . 00 17 . 6 01 - 220 - 64 - 00 - 5605 TRAVEL EXPENSE 29 . 88 41 . 50 2 , 000 . 00 2 . 0 _ _ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - _ - _ _ _ - - - - - - _ _ - _ _ _ _ TOTAL PROFESSIONAL DEVELOPMENT 414 . 88 1 , 634 . 50 81500 . 00 19 . 2 OPERATIONS 01 - 220 - 65 - 00 - 5804 OPERATING SUPPLIES 394 . 23 21238 . 14 8 , 000 . 00 27 . 9 01 - 220 - 65 - 00 - 5809 PRINTING & COPYING 0 . 00 367 . 24 10500 . 00 24 . 4 01 -220 - 65 - 00 - 5810 PUBLISHING & ADVERTISING 0 . 00 14 . 00 10500 . 00 0 . 9 01 - 220 - 65 - 00 - 5814 BOOKS & MAPS 29 . 50 679 . 13 2 , 000 . 00 33 . 9 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - TOTAL OPERATIONS 423 . 73 3 , 298 . 51 13 , 000 . 00 25 . 3 RETIREMENT 01 - 220 - 72 - 00 - 6500 IMRF PARTICIPANTS 3 , 130 . 92 13 , 616 . 56 27 , 126 . 00 50 . 1 01 - 220 - 72 - 00 - 6501 SOCIAL SECURITY & MEDICARE 3 , 061 . 40 13 , 307 . 86 26 , 985 . 00 49 . 3 - - - - - - - - - - - - - - - - - - - - - - - - _ - - _ - - _ _ - - _ _ - _ - _ - - - _ _ _ _ _ _ - _ - _ _ - - _ _ - TOTAL RETIREMENT 61192 . 32 26 , 924 . 42 54 , 111 . 00 49 . 7 CAPITAL OUTLAY P14 DATE : 11/21 / 2008 UNITED CITY OF YORKVILLE PAGE : 15 TIME : 12 : 55 : 54 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE - FUND : GENERAL FUND FOR 6 PERIODS ENDING OCTOBER 311 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ) ' PLANNING & DEVELOPMENT EXPENSES CAPITAL OUTLAY 01 - 220 - 75 - 00 - 7002 COMPUTER EQUIP & SOFTWARE 0 . 00 51528 . 06 61000 . 00 92 . 1 01 - 220 - 75 - 00 - 7003 OFFICE EQUIPMENT 0 . 00 0 . 00 1 , 000 . 00 0 . 0 01 - 220 - 75 - 00 - 7004 IL TOMORROW GRANT MATCH 0 . 00 0 . 00 0 . 00 0 . 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - TOTAL CAPITAL OUTLAY 0 . 00 5 , 528 . 06 7 , 000 . 00 78 . 9 OTHER OPERATING EXPENSE 01 - 220 - 78 - 00 - 9005 MERIT/ COLA 0 . 00 - 0 . 00 13 , 638 . 00 0 . 0 01 - 220 - 78 - 00 - 9012 SALARY SURVEY 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL OTHER OPERATING EXPENSE 0 . 00 0 . 00 13 , 638 . 00 0 . 0 TOTAL EXPENSES : PLANNING & DEVELOPMENT 49 , 437 . 55 225 , 849 . 87 583 , 704 . 00 38 . 6 STREETS EXPENSES PERSONNEL SERVICES 01 - 410 - 50 - 00 - 5107 SALARIES - STREETS 28 , 862 . 82 126 , 765 . 11 240 , 825 . 00 52 . 6 01 - 410 - 50 - 00 - 5136 SALARIES- PART TIME 0 . 00 6 , 752 . 00 100000 . 00 67 . 5 01 - 410 - 50 - 00 - 5137 SALARIES - OVERTIME 405 . 50 31820 . 24 15 , 000 . 00 25 . 4 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - - _ _ _ _ _ _ _ _ - _ - _ _ TOTAL PERSONNEL SERVICES 29 , 268 . 32 137 , 337 . 35 265 , 825 . 00 51 . 6 PROFESSIONAL SERVICES 01 -410 - 61 - 00 - 5313 ENGINEERING - IN TOWN RD FROG 0 . 00 0 . 00 0 . 00 0 . 0 01 -410 - 61 - 00 - 5314 INSPECTIONS & LICENSES 285 . 00 385 . 00 400 . 00 96 . 2 TOTAL PROFESSIONAL SERVICES 285 . 00 385 00 400 . 00 96 . 2 CONTRACTUAL SERVICES 01 - 410 - 62 - 00 - 5401 CONTRACTUAL SERVICES 0 . 00 395 . 00 2 , 000 . 00 19 . 7 01 - 410 - 62 - 00 - 5408 MAINTENANCE-EQUIPMENT 413 . 24 1 , 130 . 79 9 , 000 . 00 12 . 5 O1 - 410 - 62 - 00 - 5409 MAINTENANCE-VEHICLES 1 , 381 . 38 61744 . 35 18 , 000 . 00 37 . 4 P15 DATE : 11/21/2008 UNITED CITY OF YORKVILLE PAGE : 16 TIME : 12 : 55 : 54 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 6 PERIODS ENDING OCTOBER 311 2008 FISCAL FISCAL °c ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ STREETS EXPENSES CONTRACTUAL SERVICES 01 - 410 - 62 - 00 - 5414 MAINTENANCE -TRAFFIC SIGNALS 329 . 26 771 . 79 15 , 000 . 00 5 . 1 01 -410 - 62 - 00 - 5415 MAINTENANCE - STREET LIGHTS 379 . 43 6 , 815 . 56 20 , 000 . 00 34 . 0 01 - 410 - 62 - 00 - 5416 MAINTENANCE PROPERTY 1 , 078 . 91 20 , 905 . 42 0 . 00 ( 100 . 0 ) 01 -410 - 62 - 00 - 5420 MAINTENANCE-STORM SEWER 22 . 88 151 . 32 10 , 000 . 00 1 . 5 01 - 410 - 62 - 00 - 5421 WEARING APPAREL 145 . 28 737 . 68 4 , 150 . 00 17 . 7 01 - 410 - 62 - 00 - 5422 RAYMOND DETENTION BASE 0 . 00 31557 . 83 0 . 00 ( 100 . 0 ) 01 -410 - 62 - 00 - 5423 RAYMOND STORM SEWER OUTFLOW 0 . 00 267 . 00 0 . 00 ( 100 . 0 ) 01- 410 - 62 - 00 - 5424 RAYMOND STORM SW . TBR 0 . 00 0 . 00 0 . 00 0 . 0 01 - 410 - 62 - 00 - 5434 RENTAL-EQUIPMENT 0 . 00 0 . 00 1 , 000 . 00 0 . 0 01 - 410 - 62 - 00 - 5435 ELECTRICITY 8 , 852 . 82 42 , 775 . 87 78 , 120 . 00 54 . 7 01 -410 - 62 - 00 - 5438 CELLULAR TELEPHONE 263 . 09 11236 . 01 31300 . 00 37 . 4 01 -410 - 62 - 00 - 5440 STREET LIGHTING 0 . 00 226 . 00 11000 . 00 22 . 6 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CONTRACTUAL SERVICES 12 , 866 . 29 85 , 714 . 82 161 , 570 . 00 53 . 0 PROFESSIONAL DEVELOPMENT 01 - 410 - 64 - 00 - 5604 TRAINING & CONFERENCES 0 . 00 734 . 00 4 , 500 . 00 16 . 3 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ , TOTAL PROFESSIONAL DEVELOPMENT 0 . 00 734 . 00 4 , 500 . 00 16 . 3 OPERATIONS 01 - 410 - 65 - 00 - 5804 OPERATING SUPPLIES 107 . 80 21643 . 67 150000 . 00 17 . 6 01 -410 - 65 - 00 - 5812 GASOLINE 5 , 216 . 29 18 , 831 . 09 33 , 275 . 00 56 . 5 01 - 410 - 65 - 00 - 5815 HAND TOOLS 0 . 00 759 . 42 14500 . 00 50 . 6 01 - 410 - 65 - 00 - 5817 GRAVEL 0 . 00 1 , 913 . 62 2 , 500 . 00 76 . 5 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - - _ _ _ _ _ _ _ _ TOTAL OPERATIONS 5 , 324 . 09 24 , 147 . 80 52 , 275 . 00 46 . 1 RETIREMENT 01 -410 - 72 - 00 - 6500 IMRF PARTICIPANTS 2 , 277 . 07 101164 . 25 20 , 308 . 00 50 . 0 01 - 410 -72 - 00 - 6501 SOCIAL SECURITY & MEDICARE 21228 . 02 10 , 458 . 57 20 , 962 . 00 49 . 8 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL RETIREMENT 4 , 505 . 09 20 , 622 . 82 41 , 270 . 00 49 . 9 CAPITAL OUTLAY P16 DATE : 11/21/2008 UNITED CITY OF YORKVILLE PAGE : 17 TIME : 12 : 55 : 54 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW - MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR- TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ STREETS EXPENSES CAPITAL OUTLAY 01 - 410 - 75 - 00 -4404 HANGING BASKETS 0 . 00 1 , 825 . 00 2 , 000 . 00 91 . 2 01 - 410 - 75 - 00 - 5418 MOSQUITO CONTROL 0 . 00 29 , 832 . 00 30 , 000 . 00 99 . 4 01 - 410 - 75 - 00 - 7004 SAFETY EQUIPMENT 100 . 00 281 . 30 11000 . 00 28 . 1 01-410 - 75 - 00 - 7101 IN TOWN ROAD PROGRAM 297 . 48 25 , 858 . 95 0 . 00 ( 100 . 0 ) 01 - 410 - 75 - 00 - 7102 TREE & STUMP REMOVAL 1 , 800 . 00 4 , 990 . 00 5 , 000 . 00 99 . 8 01 - 410 - 75 - 00 - 7103 SIDEWALK CONSTRUCTION 0 . 00 0 . 00 0 . 00 0 . 0 01 - 410 - 75 - 00 - 7104 SSA EXPENSE- FOX HILL SUNFLOWER 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CAPITAL OUTLAY 2 , 197 . 48 62 , 787 . 25 38 , 000 . 00 165 . 2 OTHER OPERATING EXPENSES 01 -410 - 78 - 00 - 9005 MERIT/COLA 0 . 00 0 . 00 91633 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL OTHER OPERATING EXPENSES 0 . 00 0 . 00 9 , 633 . 00 0 . 0 TRANSFERS 01 -410 - 99 - 00 - 9930 TRANSFER TO WATER IMPROVEMENT 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL TRANSFERS 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL EXPENSES : STREETS 54 , 446 . 27 331 , 729 . 04 573 , 473 . 00 57 . 8 HEALTH & SANITATION EXPENSES CONTRACTUAL SERVICES 01 - 540 - 62 - 00 - 5442 GARBAGE SERVICES 93 , 511 . 18 466 , 316 . 69 1 , 300 , 000 . 00 35 . 8 01 - 540 - 62 - 00 - 5443 LEAF PICKUP 0 . 00 1 , 200 . 00 61000 . 00 20 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - _ - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - - - _ _ _ _ _ _ _ - - - _ _ _ _ _ _ - _ TOTAL CONTRACTUAL SERVICES 93 , 511 . 18 4671516 . 69 11306 , 000 . 00 35 . 7 TOTAL EXPENSES : HEALTH & SANITATION 93 , 511 . 18 467 , 516 . 69 1 , 306 , 000 . 00 35 . 7 P17 DATE : 11/21/ 2008 UNITED CITY OF YORKVILLE PAGE : 18 TIME : 12 : 55 : 54 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR-TO -DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED TOTAL FUND REVENUES 1 , 144 , 956 . 27 5 , 758 , 132 . 43 12 , 731 , 770 . 00 45 . 2 TOTAL FUND EXPENSES 1 , 700 , 025 . 50 6 , 090 , 477 . 32 13 , 331 , 770 . 00 45 . 6 FUND SURPLUS (DEFICIT ) ( 555 , 069 . 23 ) ( 332 , 344 . 89 ) ( 600 , 000 . 00 ) 55 . 3 P18 DATE : 11/ 21/2008 UNITED CITY OF YORKVILLE PAGE : 19 TIME : 12 : 55 : 55 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : FOX HILL SSA FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL s ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - GENERAL REVENUES TAXES 11 - 000 - 40 - 00 - 4002 FOX HILL LEVY 3 , 071 . 75 6 , 284 . 59 61376 . 00 98 . 5 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL TAXES 3 , 071 . 75 6 , 284 . 59 61376 . 00 98 . 5 EXPENSES OPERATIONS 11 - 000 - 65 - 00 - 5416 MAINTENANCE COMMON GROUNDS 6 , 631 . 99 14 , 361 . 62 6 , 376 . 00 225 . 2 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - TOTAL OPERATIONS 61631 . 99 14 , 361 . 62 6 , 376 . 00 225 . 2 TOTAL FUND REVENUES 3 , 071 . 75 6 , 284 . 59 61316 . 00 98 . 5 TOTAL FUND EXPENSES 6 , 631 . 99 14 , 361 . 62 6 , 376 . 00 225 . 2 FUND SURPLUS (DEFICIT ) ( 3 , 560 . 24 ) ( 8 , 077 . 03 ) 0 . 00 100 . 0 P19 DATE : 11/21/ 2008 UNITED CITY OF YORKVILLE PAGE : 20 TIME : 12 : 55 : 55 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : SUNFLOWER SSA FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL a ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL REVENUES TAXES 12 - 000 -40 - 00 -4002 SUNFLOWER LEVY 179 . 19 151439 . 74 15 , 925 . 00 96 . 9 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL TAXES 179 . 19 15 , 439 . 74 15 , 925 . 00 96 . 9 EXPENSES OPERATIONS 12 - 000 - 65 - 00 - 5416 MAINTENANCE COMMON GROUNDS 31342 . 60 12 , 217 . 60 15 , 925 . 00 76 . 7 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL OPERATIONS 31342 . 60 12 , 217 . 60 15 , 925 . 00 76 . 7 TOTAL FUND REVENUES 179 . 19 15 , 439 . 74 15 , 925 . 00 96 . 9 TOTAL FUND EXPENSES 3 , 342 . 60 12 , 217 . 60 15 , 925 . 00 76 . 7 FUND SURPLUS (DEFICIT ) ( 3 , 163 . 41 ) 3 , 222 . 14 0 . 00 100 . 0 P20 DATE : 11 /21/2008 UNITED CITY OF YORKVILLE PAGE : 21 TIME : 12 : 55 : 55 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : MOTOR FUEL TAX FOR 6 PERIODS ENDING OCTOBER 311 2008 FISCAL FISCAL e ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL REVENUES TAXES 15 - 000 - 40 - 00 - 3999 CARRY OVER BALANCE 0 . 00 0 . 00 118 , 520 . 00 0 , 0 15 - 000 - 40 - 00 - 4060 MOTOR FUEL TAX ALLOTMENTS 36 , 039 . 61 105 , 168 . 31 325 , 000 . 00 32 . 3 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL TAXES 36 , 039 . 61 105 , 168 . 31 443 , 520 . 00 23 . 7 MISCELLANEOUS 15 - 000 - 44 - 00 -4401 GAME FARM ROAD DESIGN 0 . 00 0 . 00 157 , 000 . 00 0 . 0 15 - 000 - 44 - 00 - 4490 MISC . INCOME 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL MISCELLANEOUS 0 . 00 0 . 00 157 , 000 . 00 0 . 0 INTEREST 15 - 000 - 46 - 00 -4600 INVESTMENT INCOME 647 . 63 31989 . 74 14 , 000 . 00 26 . 4 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL INTEREST 647 . 63 3 , 989 . 74 14 , 000 . 00 28 . 4 TOTAL REVENUES : GENERAL 36 , 687 . 24 109 , 158 , 05 614 , 520 . 00 17 , 7 EXPENSES OPERATIONS 15 - 000 - 65 - 00 - 5800 CONTINGENCY 0 . 00 0 . 00 0 . 00 0 . 0 15 - 000 - 65 - 00 - 5818 SALT 27 , 976 . 60 27 , 976 . 60 86 , 000 . 00 32 . 5 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL OPERATIONS 27 , 976 . 60 27 , 976 . 60 86 , 000 . 00 32 . 5 CAPITAL OUTLAY 15 - 000 - 75 - 00 - 7007 SIGNS 613 . 67 81618 . 65 14 , 550 . 00 59 . 2 15 - 000 - 75 - 00 - 7008 CRACK FILLING - 0 . 00 23 , 736 . 24 20 , 000 . 00 118 . 6 15 - 000 - 75 - 00 - 7106 GAME FARM SURVEYING 25 , 381 . 81 99 , 753 . 07 68 , 000 . 00 146 , 6 15 - 000 - 75 - 00 - 7107 CONSTRUCTION ENGINEERING 0 . 00 0 . 00 314 , 000 . 00 0 . 0 15 - 000 - 75 - 00 - 7110 COLD PATCH 0 . 00 528 . 00 31720 . 00 14 . 1 15 - 000 - 75 - 00 - 7111 HOT PATCH 0 . 00 0 . 00 81250 . 00 0 . 0 15 - 000 - 75 - 00 - 7112 VAN EMMON 0 . 00 0 . 00 0 . 00 0 . 0 15 - 000 - 75 - 00 - 7113 COUNTRYSIDE PKWY CONSTRUCTION 81380 . 46 8 , 380 . 46 0 . 00 ( 100 . 0 ) P21 DATE : 11 /21/ 2008 UNITED CITY OF YORKVILLE PAGE : 22 TIME : 12 : 55 : 55 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : MOTOR FUEL TAX FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL I; ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ' GENERAL EXPENSES CAPITAL OUTLAY 15 - 000 - 75 - 00 - 7114 ROUTE 126/71 TRAFFIC SIGNALS 0 . 00 0 . 00 0 . 00 0 . 0 15 - 000 - 75 - 00 - 7115 PALMER COURT 0 . 00 0 . 00 0 . 00 0 . 0 15 - 000 - 75 - 00 - 7116 WOOD DALE 0 . 00 0 . 00 0 . 00 0 . 0 15 - 000 - 75 - 00 - 7117 FAXON ROAD ROW ACQ 0 . 00 0 . 00 0 . 00 0 . 0 15 - 000 - 75 - 00 - 7118 RT 34 & SYCAMORE TRAFFIC SGNL 0 . 00 2 , 516 . 90 0 . 00 ( 100 . 0 ) 15 - 000 - 75 - 00 - 7119 GAME FARM ROW 0 . 00 0 . 00 100 , 000 . 00 0 . 0 TOTAL CAPITAL OUTLAY 34 , 375 . 94 143 , 533 . 32 528 , 520 . 00 27 . 1 TOTAL EXPENSES : GENERAL 62 , 352 . 54 171 , 509 . 92 614 , 520 . 00 27 . 9 TOTAL FUND REVENUES 36 , 687 . 24 109 , 158 . 05 614 , 520 . 00 17 . 7 TOTAL FUND EXPENSES 62 , 352 . 54 171 , 509 . 92 614 , 520 . 00 27 . 9 FUND SURPLUS (DEFICIT ) ( 25 , 665 . 30 ) ( 62 , 351 . 87 ) 0 . 00 100 . 0 P22 DATE : 11/ 21/2008 UNITED CITY OF YORKVILLE PAGE : 23 TIME : 12 : 55 : 55 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : MUNICIPAL BUILDING FOR 6 PERIODS ENDING OCTOBER 311 2008 FISCAL FISCAL a ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL REVENUES CARRY OVER 16 - 000 - 40 - 00 - 3999 CARRY OVER BALANCE 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CARRY OVER 0 . 00 0 . 00 0 . 00 0 . 0 CHARGES FOR SERVICES 16 - 000 - 42 - 00 - 4211 DEVELOPMENT FEES -BUILDING 3 , 300 . 00 10 , 950 . 00 1001000 . 00 10 . 9 16 - 000 - 42 - 00 -4215 BEECHER RENTAL FEE 1 , 000 . 00 60000 . 00 0 . 00 100 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CHARGES FOR SERVICES 4 , 300 . 00 16 , 950 . 00 100 , 000 . 00 16 . 9 MISCELLANEOUS 16 - 000 - 44 - 00 - 4400 BEECHER CENTER DONATIONS 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL MISCELLANEOUS 0 . 00 0 . 00 0 . 00 0 . 0 TRANSFERS 16 - 000 - 49 - 00 - 4901 TRANSFER FROM GENERAL FUND 0 . 00 0 . 00 0 . 00 0 . 0 16 - 000 - 49 - 00 - 4902 TRANSFER FROM LAND ACQUISITION 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL TRANSFERS 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL REVENUES : GENERAL 4 , 300 . 00 16 , 950 . 00 1000000 . 00 16 . 9 EXPENSES CONTRACTUAL SERVICES 16 - 000 - 62 - 00 - 5416 MAINT- GENERAL BLDG & GROUNDS 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CONTRACTUAL SERVICES 0 . 00 0 . 00 0 . 00 0 . 0 CAPITAL OUTLAY 16 - 000 - 75 - 00 - 7008 ENTRY WAY SIGNS 0 . 00 0 . 00 0 . 00 0 . 0 16 - 000 - 75 - 00 - 7200 BLDG IMPROV- BEEHCER/RIVFRNT 0 . 00 0 . 00 0 . 00 0 . 0 16 - 000 - 75 - 00 - 7203 BLDG IMPROVEMENTS - PUBLIC WORKS 0 . 00 0 . 00 0 . 00 0 . 0 16 - 000 - 75 - 00 - 7204 BLDG MAINT - CITY HALL 0 . 00 0 . 00 0 . 00 0 . 0 P23 DATE : 11/21 /2008 UNITED CITY OF YORKVILLE PAGE : 24 TIME : 12 : 55 : 55 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : MUNICIPAL BUILDING FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL EXPENSES CAPITAL OUTLAY 16 - 000 - 75 - 00 - 7206 LANDSCAPING- PUBLIC BUILDINGS 0 . 00 0 . 00 0 . 00 0 . 0 16 - 000 - 75 - 00 - 7210 BLDG MAINT- POST OFFICE 0 . 00 0 . 00 0 . 00 0 . 0 16 - 000 - 75 - 00 - 7211 NEW BUILDINGS 0 . 00 0 . 00 401600 . 00 0 . 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - TOTAL CAPITAL OUTLAY 0 . 00 0 . 00 40 , 600 . 00 0 . 0 OTHER 16 - 000 - 76 - 00 - 9009 RESERVE 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - - TOTAL OTHER 0 . 00 0 . 00 0 . 00 0 . 0 TRANSFERS 16 - 000 - 99 - 00 - 9901 TRANSFER TO GENERAL FUND 0 . 00 0 . 00 0 . 00 0 . 0 16 - 000 - 99 - 00 - 9965 TRANSFER TO DEBT SERVICE 14 , 850 . 00 29 , 700 . 00 59 , 400 . 00 50 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL TRANSFERS 14 , 850 . 00 29 , 700 . 00 59 , 400 . 00 50 . 0 TOTAL EXPENSES : GENERAL 14 , 850 . 00 29 , 700 . 00 1000000 . 00 29 . 7 TOTAL FUND REVENUES 4 , 300 . 00 16 , 950 . 00 100 , 000 . 00 16 . 9 TOTAL FUND EXPENSES 14 , 850 . 00 29 , 700 . 00 100 , 000 . 00 29 . 7 FUND SURPLUS (DEFICIT ) ( 10 , 550 . 00 ) ( 12 , 750 . 00 ) 0 . 00 100 . 0 P24 DATE : 11 /21/ 2008 UNITED CITY OF YORKVILLE PAGE : 25 TIME : 12 : 55 : 55 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : POLICE EQUIPMENT CAPITAL FOR 6 PERIODS ENDING OCTOBER 311 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL REVENUES CARRY OVER 20 - 000 - 40 - 00 - 3999 CARRY OVER -WEATHER WARN SIREN 0 . 00 0 . 00 125 , 598 . 00 0 . 0 - _ - - - - _ - - _ _ - - - - - - - - - _ - _ _ - _ _ - - _ - _ - - _ _ - _ - - _ - TOTAL CARRY OVER 0 . 00 0 . 00 125 , 598 . 00 0 . 0 CHARGES FOR SERVICES 20 - 000 -42 - 00 - 4212 DEV FEES - POLICE 10 , 800 . 00 304900 . 00 200 , 000 . 00 15 . 4 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CHARGES FOR SERVICES 10 , 800 . 00 30 , 900 . 00 200 , 000 . 00 15 . 4 MISCELLANEOUS 20 - 000 -44 - 00 - 4402 K- 9 DONATIONS 0 . 00 0 . 00 50 . 00 0 . 0 20 - 000 -44 - 00 -4403 IN CAR VIDEO DONATIONS 100 . 00 1 , 750 . 80 2 , 000 . 00 87 . 5 20 - 000 -44 - 00 -4404 DONATIONS 0 . 00 0 . 00 2 , 000 . 00 0 . 0 20 - 000 - 44 - 00 -4405 WEATHER WARNING SIREN 0 . 00 0 . 00 71500 . 00 0 . 0 20 - 000 - 44 - 00 - 4431 SALE OF POLICE SQUADS 480 . 00 480 . 00 0 . 00 100 . 0 20 - 000 - 44 - 00 - 4440 SEIZED VEHICLES 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL MISCELLANEOUS 580 . 00 2 , 230 . 80 11 , 550 . 00 19 . 3 TRANSFERS 20 - 000 - 49 - 00 - 4901 TRANSFER FROM GENERAL FUND 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL TRANSFERS _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - - _ _ _ _ - _ _ _ _ _ 0 . 00 0 . 00 0 . 00 0 . 0 _ _ TOTAL REVENUES : GENERAL 11 , 380 . 00 33 , 130 . 80 3371148 . 00 9 . 8 EXPENSES OPERATIONS 20 - 000 - 65 - 00 - 5811 LETHAL/NON-LETHAL WEAPONS 0 . 00 400 . 00 100000 . 00 4 . 0 20 - 000 - 65 - 00 - 5840 SEIZED VEHICLES 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL OPERATIONS 0 . 00 400 . 00 100000 . 00 4 . 0 CAPITAL OUTLAY P25 DATE : 11/21/ 2008 UNITED CITY OF YORKVILLE PAGE : 26 TIME : 12 : 55 : 55 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : POLICE EQUIPMENT CAPITAL FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR-TO- DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL EXPENSES CAPITAL OUTLAY 20 - 000 - 75 - 00 - 7001 EQUIPMENT 0 . 00 1 , 587 . 55 40 , 000 . 00 3 . 9 20 - 000 - 75 - 00 - 7002 K- 9 EQUIPMENT 0 . 00 0 . 00 2 , 500 . 00 0 . 0 20 - 000 - 75 - 00 - 7005 VEHICLES 0 . 00 0 . 00 85 , 000 . 00 0 . 0 20 - 000 - 75 - 00 - 7006 CAR BUILD OUT 0 . 00 61250 . 07 50 , 000 . 00 12 . 5 20 - 000 - 75 - 00 - 7008 NEW WEATHER WARNING SIRENS 0 . 00 0 . 00 37 , 000 . 00 0 . 0 20 - 000 - 75 - 00 - 7009 RESERVE-WEATHER WARNING SIREN 0 . 00 0 . 00 82 , 648 . 00 0 . 0 20 - 000 - 75 - 00 - 7010 NEW WORLD SOFTWARE 0 . 00 0 . 00 0 . 00 0 . 0 20 - 000 - 75 - 00 - 7011 ARCHITECT FEES 0 . 00 0 . 00 30 , 000 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CAPITAL OUTLAY 0 . 00 7 , 837 . 62 327 , 148 . 00 2 . 3 OTHER 20 - 000 - 78 - 00 - 9009 RESERVE 0 . 00 0 . 00 0 . 00 0 . 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL OTHER 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL EXPENSES : GENERAL 0 . 00 81237 . 62 337 , 148 . 00 2 . 4 TOTAL FUND REVENUES 11 , 380 . 00 33 , 130 . 80 337 , 148 . 00 9 . 8 TOTAL FUND EXPENSES 0 . 00 8 , 237 . 62 337 , 148 . 00 2 . 4 FUND SURPLUS (DEFICIT ) 11 , 380 . 00 24 , 893 . 18 0 . 00 100 . 0 P26 DATE : 11/ 21/ 2008 UNITED CITY OF YORKVILLE PAGE : 27 TIME : 12 : 55 : 55 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : PUBLIC WORKS EQUIP CAPITAL FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL °s ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ . NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL REVENUES CARRY OVER 21 - 000 - 40 - 00 - 3999 BEGINNING FUND BALANCE 0 . 00 0 . 00 90 , 000 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CARRY OVER 0 . 00 0 . 00 900000 . 00 0 . 0 CHARGES FOR SERVICES 21 - 000 - 42 - 00 - 4213 DEVELOPMENT FEES - PUBLIC WORKS 24 , 500 . 00 71 , 800 . 00 280 , 000 . 00 25 . 6 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CHARGES FOR SERVICES 24 , 500 . 00 71 , 800 . 00 280 , 000 . 00 25 . 6 MISCELLANEOUS 21 - 000 - 44 - 00 - 4430 SALE OF EQUIPMENT 0 . 00 81000 . 00 16 , 000 . 00 50 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ... TOTAL MISCELLANEOUS 0 . 00 8 , 000 . 00 16 , 000 . 00 50 . 0 TRANSFERS 21 - 000 - 49 - 00 -4915 TRANSFER FROM WATER FUND 0 . 00 0 . 00 0 . 00 0 . 0 21 - 000 - 49 - 00 -4920 TRANSFER FROM SEWER FUND 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL TRANSFERS 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL REVENUES : GENERAL 24 , 500 . 00 79 , 800 . 00 386 , 000 . 00 20 . 6 EXPENSES CAPITAL OUTLAY 21 - 000 - 75 - 00 - 7001 EQUIPMENT 10690 . 00 6 , 655 . 35 55 , 000 . 00 12 . 1 21 - 000 - 75 - 00 - 7005 VEHICLES 0 . 00 38 , 195 . 00 161 , 000 . 00 23 . 7 21 - 000 - 75 - 00 - 7015 SKIDSTEER UPGRADE 0 . 00 4 , 398 . 70 50000 . 00 87 . 9 21 - 000 - 75 - 00 - 7107 TRUCK ACCESSORIES 0 . 00 1 , 031 . 10 90000 . 00 11 . 4 21 - 000 - 75 - 00 - 7120 STREET SWEEPER 0 . 00 0 . 00 0 . 00 0 . 0 21 - 000 - 75 - 00 - 7130 FACILITY EXPANSION 315 , 030 . 47 318 , 263 . 91 128 , 600 . 00 247 . 4 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CAPITAL OUTLAY 316 , 720 . 47 368 , 544 . 06 358 , 600 . 00 102 . 7 OTHER P27 DATE : 11/21 /2008 UNITED CITY OF YORKVILLE PAGE : 28 TIME : 12 : 55 : 55 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : PUBLIC WORKS EQUIP CAPITAL FOR 6 PERIODS ENDING OCTOBER 311 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL EXPENSES OTHER 21 - 000 - 78 - 00 - 9009 RESERVE 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL OTHER _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - - _ _ _ _ _ _ _ _ _ _ _ _ _ _ - _ - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 0 . 00 0 . 00 0 . 00 0 . 0 TRANSFERS 21 - 000 - 99 - 00 - 9941 TRANSFER TO PARKS CAPITAL 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL TRANSFERS _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - _ _ _ _ - - - - _ _ _ _ _ _ _ _ _ _ _ 0 . 00 0 . 00 0 . 00 0 . 0 _ _ TOTAL EXPENSES : GENERAL 316 , 720 . 47 368 , 544 . 06 358 , 600 . 00 102 . 7 TOTAL FUND REVENUES 24 , 500 . 00 79 , 800 . 00 386 , 000 . 00 20 . 6 TOTAL FUND EXPENSES 316 , 720 . 47 368 , 544 . 06 358 , 600 . 00 102 . 7 FUND SURPLUS (DEFICIT ) ( 292 , 220 . 47 ) ( 288 , 744 . 06 ) 274400 . 00 ( 1053 . 8 ) P28 DATE : 11/ 21/ 2008 UNITED CITY OF YORKVILLE PAGE : 29 TIME : 12 : 55 : 55 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : PARKS & REC EQUIP CAPITAL FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL °s ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL REVENUES CARRY OVER 22 - 000 - 40 - 00 - 3999 BEGINNING FUND BALANCE 0 . 00 0 . 00 26 , 948 . 00 0 . 0 TOTAL CARRY OVER - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0 . 00 0 . 00 26 , 948 . 00 0 . 0 CHARGES FOR SERVICES 22 - 000 - 42 - 00 -4216 PARKS CAPITAL FEE 0 . 00 31950 . 00 180000 . 00 21 . 9 22 - 000 - 42 - 00 -4217 PARK CAPITAL DONATIONS 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CHARGES FOR SERVICES 0 . 00 31950 . 00 18 , 000 . 00 21 . 9 MISCELLANEOUS 22 - 000 - 44 - 00 - 4430 SALE OF VEHICLES/EQUIPMENT 0 . 00 0 . 00 20 , 000 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL MISCELLANEOUS 0 . 00 0 . 00 20 , 000 . 00 0 . 0 TRANSFERS 22 - 000 - 49 - 00 - 4930 TRANSFER FROM GF 0 . 00 0 . 00 0 . 00 0 . 0 22 - 000 - 49 - 00 - 4950 TRANSFER FROM PW CAPITAL 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL TRANSFERS 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL REVENUES : GENERAL 0 . 00 31950 . 00 64 , 948 . 00 6 . 0 PARKS EXPENSES CAPITAL OUTLAY 22 - 610 - 75 - 00 - 7006 PICK UP TRUCK 0 . 00 0 . 00 0 . 00 0 . 0 22 - 610 - 75 - 00 - 7015 EQUIPMENT 0 . 00 0 . 00 19 , 948 . 00 0 . 0 22 - 610 - 75 - 00 - 7016 COMPUTER SERVER 0 . 00 0 . 00 0 . 00 0 . 0 22 - 610 - 75 - 00 - 7018 PARK RE-DEVELOPEMENTS 0 . 00 42 , 049 . 52 45 , 000 . 00 93 . 4 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CAPITAL OUTLAY 0 . 00 42 , 049 . 52 64 , 948 . 00 64 . 7 P29 DATE : 11 /21 /2008 UNITED CITY OF YORKVILLE PAGE : 30 TIME : 12 : 55 : 55 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : PARKS & REC EQUIP CAPITAL FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL EXPENSES : PARKS 0 . 00 42 , 049 . 52 64 , 948 . 00 64 . 7 TOTAL FUND REVENUES 0 . 00 3 , 950 . 00 64 , 948 . 00 6 . 0 TOTAL FUND EXPENSES 0 . 00 42 , 049 . 52 64 , 948 . 00 64 . 7 FUND SURPLUS (DEFICIT ) 0 . 00 ( 38 , 099 . 52 ) 0 . 00 100 . 0 P30 DATE : 11/ 21/ 2008 UNITED CITY OF YORKVILLE PAGE : 31 TIME : 12 : 55 : 55 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : CITY WIDE CAPITAL FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL % - ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL REVENUES CARRY OVER 23 - 000 - 40 - 00 - 3996 ROAD CONTRIBUTION 10 , 000 . 00 56 , 000 . 00 8000000 . 00 7 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CARRY OVER 100000 . 00 56 , 000 . 00 800 , 000 . 00 7 . 0 CHARGES FOR SERVICES 23 - 000 - 42 - 00 - 4211 ENGINEERING CAPITAL FEE 3 , 500 . 00 100000 . 00 40 , 000 . 00 25 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CHARGES FOR SERVICES 31500 . 00 100000 . 00 40 , 000 . 00 25 . 0 INTERGOVERNMENTAL 23 - 000 -45 - 00 - 4500 DOWNTOWN BRWN GRANT 0 . 00 0 . 00 100 , 000 . 00 0 . 0 - - - - - - - - - - - - - - - - ' - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - TOTAL INTERGOVERNMENTAL 0 . 00 0 . 00 100 . 000 . 00 0 . 0 TRANSFERS 23 - 000 - 49 - 00 -4901 TRANSFER FROM GENERAL FUND 93 , 750 . 00 187 , 500 . 00 375 , 000 . 00 50 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - _ TOTAL TRANSFERS 93 , 750 . 00 187 , 500 . 00 375 , 000 . 00 50 . 0 TOTAL REVENUES : GENERAL 107 , 250 . 00 253 , 500 . 00 1 , 315 , 000 . 00 19 . 2 EXPENSES CAPITAL OUTLAY 23 - 000 - 75 - 00 - 7005 VEHICLES 0 . 00 0 . 00 40 , 000 . 00 0 . 0 23 - 000 - 75 - 00 - 7099 PERIMETER RD STUDY 0 . 00 0 . 00 40 , 000 . 00 0 . 0 23 - 000 - 75 - 00 - 7101 RON CLARK PROPERTY 0 . 00 1000000 . 00 1001000 . 00 100 . 0 23 - 000 - 75 - 00 - 7102 MCHUGH ROAD 0 . 00 162 , 684 . 08 300 , 000 . 00 54 . 2 23 - 000 - 75 - 00 - 7103 SIDEWALK REPLACEMENT 0 . 00 1 , 186 . 20 150000 . 00 7 . 9 23 - 000 - 75 - 00 - 7104 ROB ROY FALLS SIGNAL 0 . 00 0 . 00 75 , 000 . 00 0 . 0 23 - 000 - 75 - 00 - 7105 BEECHER RD STUDY 0 . 00 0 . 00 100 , 000 . 00 0 . 0 23 - 000 - 75 - 00 - 7106 DOWNTOWN BROWNFIELD 0 . 00 0 . 00 100 , 000 . 00 0 . 0 23 - 000 - 75 - 00 - 7107 COMED BIKE TRAIL 0 . 00 0 . 00 50 , 000 . 00 0 . 0 23 - 000 - 75 - 00- 7108 RAYMOND BASIN 0 . 00 0 . 00 30 , 000 . 00 0 . 0 23 - 000 - 75 - 00 - 7109 KENNEDY ROAD 0 . 00 0 . 00 90 , 000 . 00 0 . 0 P31 DATE : 11/21/2008 UNITED CITY OF YORKVILLE PAGE : 32 TIME : 12 : 55 : 55 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : CITY WIDE CAPITAL FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR- TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL EXPENSES CAPITAL OUTLAY 23 - 000 - 75 - 00 - 7110 ASPHAULT PAVEMENT TREAT 0 . 00 46 , 606 . 10 50 , 000 . 00 93 . 2 23 - 000 - 75 - 00 - 7115 PALMER COURT 3 , 542 . 04 70 , 840 . 86 65 , 000 . 00 108 . 9 23 - 000 - 75 - 00 - 7117 FAXON ROAD ROW 0 . 00 0 . 00 100 , 000 . 00 0 . 0 23 - 000 - 75 - 00 - 7130 PW BUILDING 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CAPITAL OUTLAY 3 , 542 . 04 381 , 317 . 24 1 , 1554000 . 00 33 . 0 TOTAL FUND REVENUES 107 , 250 . 00 253 , 500 . 00 1 , 315 , 000 . 00 19 . 2 TOTAL FUND EXPENSES 31542 . 04 381 , 317 . 24 1 , 155 , 000 . 00 33 . 0 FUND SURPLUS (DEFICIT ) 103 , 707 . 96 ( 127 , 817 . 24 ) 1601000 . 00 ( 79 . 8 ) P32 DATE : 11/ 21/2008 UNITED CITY OF YORKVILLE PAGE : 35 TIME : 12 : 55 : 55 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : DEBT SERVICE FOR 6 PERIODS ENDING OCTOBER 311 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL REVENUES MISCELLANEOUS 42 - 000 - 44 - 00 - 4440 RECAPTURE-WATER/SEWER 12 , 409 . 25 21 , 257 . 25 0 . 00 100 . 0 42 - 000 - 44 - 00 - 4441 LIBRARY BOND REFERENDUM 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ . . TOTAL MISCELLANEOUS 12 , 409 . 25 21 , 257 . 25 0 . 00 100 . 0 TRANSFERS 42 - 000 - 49 - 00 - 4901 TRANSFER FROM GENERAL FUND 106 , 281 . 00 212 , 562 . 00 425 , 124 . 00 50 . 0 42 - 000 - 49 - 00 - 4925 TRANSFER FROM SANITARY SEWER 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 -49 - 00 -4930 TRANSFER FROM WATER IMPRV FUND 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 49 - 00 -4940 TRANSFER FROM MUNICIPAL BLDG 14 , 850 . 00 29 , 700 . 00 59 , 400 . 00 50 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ . TOTAL TRANSFERS 121 , 131 . 00 242 , 262 . 00 484 , 524 . 00 50 . 0 TOTAL REVENUES : GENERAL 133 , 540 . 25 263 , 519 . 25 484 , 524 . 00 54 . 3 EXPENSES DEBT SERVICE 42 - 000 - 66 - 00 - 6001 CITY HALL BONDS PRINCIPAL PMT 0 . 00 0 . 00 59 , 400 . 00 0 . 0 42 - 000 - 66 - 00 - 6002 CITY HALL BONDS INTEREST PMT 0 . 00 21200 . 00 0 . 00 ( 100 . 0 ) 42 - 000 - 66 - 00 - 6003 IRBB-BRUELL ST . INTEREST PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6004 IRBB- BRUELL ST . PRINCIPAL PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6005 NORTH H2O TOWER INTEREST PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6006 NORTH H2O TOWER PRINCIPAL PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6007 $4 . 8M DEBT CERT INTEREST PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6008 COUNTRYSIDE ALT REV PRINC . PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6009 COUNTRYSIDE ALT REV INT . PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6010 COMED/HYDRAULIC INTEREST PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6011 COMED/HYDRAULIC PRINCIPAL PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6013 LIBRARY BOND 2005B INT PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6015 LIBRARY BOND 2006 INT PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6016 ROB ROY CREEK BOND 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6041 IEPA DRINK WTR PROJ L171563 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6042 IEPA DRINK WTR PRJ L171563 INT 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6045 SSES IEPA PRINCIPAL PMT 0 . 00 0 . 00 0 . 00 0 . 0 P33 DATE : 11/ 21/ 2008 UNITED CITY OF YORKVILLE PAGE : 36 TIME : 12 : 55 : 56 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : DEBT SERVICE FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR- TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL EXPENSES DEBT SERVICE 42 - 000 - 66 - 00 - 6049 SANITARY SIPHON INTEREST PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6050 SANITARY SIPHON PRINCIPAL PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6055 SSES IEPA L171153 PRINC . PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6056 REFUNDING 2006 INTEREST PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6057 REFUNDING 2006A PRINCIPAL PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6058 $2 . 8M NORTH WATER TOWER 2002 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6059 2007A GO REFUND 02 , 02A, 03 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6070 $ 650K ROAD IMPROV PROG INT - 0 . 00 9 , 872 . 50 29 , 745 . 00 33 . 1 42 - 000 - 66 - 00 - 6071 $ 650K ROAD IMPROV FROG PRINC 0 . 00 0 . 00 75 , 000 . 00 0 . 0 42 - 000 - 66 - 00 - 6072 $2M ALT REV B2 & B3 INT PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6073 $2M ALT REV B2 & B3 PRINC PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 - 000 - 66 - 00 - 6074 $ 3 . 825M IN TOWN ROAD INT PMT 0 . 00 75 , 189 . 38 160 , 379 . 00 46 . 8 42 - 000 - 66 - 00 - 6075 $ 3 . 825M IN TOWN ROAD PRINC 0 . 00 0 . 00 1601000 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL DEBT SERVICE 0 . 00 87 , 261 . 88 484 , 524 . 00 18 . 0 TOTAL FUND REVENUES 133 , 540 . 25 263 , 519 . 25 484 , 524 . 00 54 . 3 TOTAL FUND EXPENSES 0 . 00 87 , 261 . 88 484 , 524 . 00 18 . 0 FUND SURPLUS ( DEFICIT) 133 , 540 . 25 176 , 257 . 37 0 . 00 100 . 0 P34 DATE : 11/21 /2008 - UNITED CITY OF YORKVILLE PAGE : 37 TIME : 12 : 55 : 56 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ' ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : WATER IMPROVEMENT & OPERATIONS FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ . NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ OPERATIONS REVENUES CARRY OVER 51 - 000 - 40 - 00 - 3999 BEGINNING FUND BALANCE 0 . 00 0 . 00 296 , 858 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - _ _ _ _ _ _ _ _ _ _ _ - _ _ _ _ _ _ _ _ _ _ _ _ _ - _ _ _ _ _ _ TOTAL CARRY OVER 0 . 00 0 . 00 296 , 858 . 00 0 . 0 CHARGES FOR SERVICES 51 - 000 -42 - 00 -4240 BULK WATER SALES ( 289 . 49 ) 31830 . 44 10 , 000 . 00 36 . 3 51 - 000 - 42 - 00 - 4241 WATER SALES 310 , 074 . 43 918 , 583 . 04 11450 , 000 . 00 63 . 3 51 - 000 - 42 - 00 - 4242 WATER METER SALES 17 , 770 . 00 56 , 917 . 00 200 , 000 . 00 28 . 4 51 - 000 -42 - 00 - 4243 LEASE REVENUE - H2O TOWER 2 , 336 . 42 14 , 017 . 52 31 , 000 . 00 45 . 2 TOTAL CHARGES FOR SERVICES 329 , 891 . 36 993 , 348 . 00 1 , 691 , 000 . 00 58 . 7 MISCELLANEOUS 51 - 000 - 44 - 00 - 4490 MISCELLANEOUS INCOME 0 . 00 0 . 00 0 . 00 0 . 0 51- 000 - 44 - 00 - 4499 BAD DEBT RECOVERY 392 . 98 775 . 48 0 . 00 100 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL MISCELLANEOUS 392 . 98 775 . 48 0 . 00 100 . 0 INTEREST 51 - 000 - 46 - 00 -4600 INVESTMENT INCOME 2 , 462 . 19 13 , 879 . 03 35 , 000 . 00 39 . 6 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ . . TOTAL INTEREST 2 , 462 . 19 13 , 879 . 03 35 , 000 . 00 39 . 6 TOTAL REVENUES : OPERATIONS 332 , 746 . 53 1 , 0081002 . 51 2 , 022 , 858 . 00 49 . 8 IMPROVEMENTS REVENUES CARRY OVER 51 - 200 -40 - 00 - 3999 BEGINNING FUND BALANCE 0 . 00 0 . 00 527 , 625 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CARRY OVER 0 . 00 0 . 00 527 , 625 . 00 0 . 0 CHARGES FOR SERVICES P35 DATE : 11 /21/2008 UNITED CITY OF YORKVILLE PAGE : 38 TIME : 12 : 55 : 56 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 : ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : WATER IMPROVEMENT & OPERATIONS FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ : NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ IMPROVEMENTS REVENUES CHARGES FOR SERVICES 51 - 200 -42 - 00 - 4220 CONNECTION FEES 86 , 960 . 00 249 , 740 . 00 532 , 000 . 00 46 . 9 51 - 200 -42 - 00 - 4221 SW WTR MAIN PROJECT 0 . 00 0 . 00 10 , 8000000 . 00 0 . 0 51 - 200 - 42 - 00 - 4222 USGS SHALLOW WATER 0 . 00 0 . 00 0 . 00 0 . 0 51 - 200 - 42 - 00 - 4230 MPI CONNECTION FEE RECOV 0 . 00 0 . 00 425 , 600 . 00 0 . 0 51 - 200 - 42 - 00 -4240 AUTUMN CREEK CONN RECOV 0 . 00 0 . 00 1061400 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ . TOTAL CHARGES FOR SERVICES 86 , 960 . 00 249 , 740 . 00 111864 , 000 . 00 2 . 1 MISCELLANEOUS 51 - 200 - 44 - 00 - 4490 MISCELLANEOUS INCOME 0 . 00 0 . 00 0 . 00 0 . 0 - - - - - - - - - - _ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - TOTAL MISCELLANEOUS 0 . 00 0 . 00 0 . 00 0 . 0 INVESTMENT INCOME 51 - 200 - 46 - 00 - 4600 INVESTMENT INCOME 1 , 091 . 41 7 , 190 . 38 30 , 000 . 00 23 . 9 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL INVESTMENT INCOME 1 , 091 . 41 7 , 190 . 38 30 , 000 . 00 23 . 9 TRANSFERS 51 - 200 - 49 - 00 - 4901 TRANSFER FROM GENEREAL FUND 50 , 000 . 00 1000000 . 00 200 , 000 . 00 50 . 0 TOTAL TRANSFERS 50 , 000 . 00 100 , 000 . 00 200 , 000 . 00 50 . 0 TOTAL REVENUES : IMPROVEMENTS 138 , 051 . 41 356 , 930 . 38 12 , 621 , 625 . 00 2 . 8 OPERATIONS EXPENSES PERSONNEL 51 - 000 - 50 - 00 - 5107 SALARIES - WATER OP . 37 , 236 . 43 158 , 473 . 24 330 , 849 . 00 47 . 8 51 - 000 - 50 - 00 - 5136 SALARIES - PART TIME 0 . 00 3 , 582 . 00 5 , 000 . 00 71 . 6 51 - 000 - 50 - 00 - 5137 SALARIES - OVERTIME 638 . 84 7 , 079 . 05 35 , 000 . 00 20 . 2 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - _ - - - - - - - - - - - - _ - - - - - - - - - - . TOTAL PERSONNEL 37 , 875 . 27 169 , 134 . 29 370 , 849 . 00 45 . 6 P36 DATE : 11/21/2008 UNITED CITY OF YORKVILLE PAGE : 39 '. TIME : 12 : 55 : 56 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : WATER IMPROVEMENT & OPERATIONS FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ . NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ OPERATIONS PROFESSIONAL SERVICES 51 - 000 - 61 - 00 - 5300 LEGAL SERVICES 0 . 00 0 . 00 2 , 000 . 00 0 . 0 51 - 000 - 61 - 00 - 5303 JULIE SERVICE 308 . 30 1 , 976 . 20 111000 . 00 17 . 9 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL PROFESSIONAL SERVICES 308 . 30 11976 . 20 13 , 000 . 00 15 . 2 CONTRACTURAL SERVICES 51 - 000 - 62 - 00 - 5401 CONTRACTUAL SERVICES 684 . 58 8 , 803 . 24 7 , 500 . 00 117 . 3 51 - 000 - 62 - 00 - 5407 TREATMENT FACILITIES O&M 19 , 536 . 76 100 , 733 . 94 220 , 000 . 00 45 . 7 51 - 000 - 62 - 00 - 5408 MAINTENANCE-EQUIPMENT 95 . 00 1 , 570 . 55 7 , 500 . 00 20 . 9 51 - 000 - 62 - 00 - 5409 MAINTENANCE-VEHICLES 78 . 10 1 , 456 . 66 89000 . 00 18 . 2 51- 000 - 62 - 00 - 5411 MAINTENANCE- COMPUTERS 0 . 00 0 . 00 500 . 00 0 . 0 51 - 000 - 62 - 00 - 5413 MAINTENANCE- CONTROL SYSTEM 0 . 00 0 . 00 0 . 00 0 . 0 51 - 000 - 62 - 00 - 5421 WEARING APPAREL 145 . 28 1 , 172 . 88 4 , 500 . 00 26 . 0 51 - 000 - 62 - 00 - 5422 WATER TOWER PAINTING 5 , 565 . 50 10 , 096 . 68 335 , 000 . 00 3 . 0 51 - 000 - 62 - 00 - 5434 RENTAL - EQUIPMENT 0 . 00 232 . 88 2 , 000 . 00 11 . 6 51 - 000 - 62 - 00 - 5435 ELECTRICITY 13 , 095 . 46 78 , 724 . 08 275 , 000 . 00 28 . 6 51 - 000 - 62 - 00 - 5436 TELEPHONE 928 . 81 7 , 739 . 02 22 , 000 . 00 35 . 1 51 - 000 - 62 - 00 - 5438 CELLULAR TELEPHONE 324 . 11 1 , 731 . 30 3 , 300 . 00 52 . 4 51 - 000 - 62 - 00 - 5439 LEAK DETECTION SURVEY 0 . 00 0 . 00 18 , 000 . 00 0 . 0 TOTAL CONTRACTURAL SERVICES 40 , 453 . 60 212 , 261 . 23 903 , 300 . 00 23 . 4 PROFESSIONAL DEVELOPMENT 51 - 000 - 64 - 00 - 5600 DUES 0 . 00 345 . 00 11000 . 00 34 . 5 51 - 000 - 64 - 00 - 5603 SUBSCRIPTIONS 0 . 00 45 . 50 250 . 00 16 . 2 51 - 000 - 64 - 00 - 5604 TRAINING & CONFERENCES 0 . 00 11063 . 00 1 , 900 . 00 55 . 9 51 - 000 - 64 - 00 - 5605 TRAVEL EXPENSES 786 . 48 786 . 48 4 , 000 . 00 19 . 6 TOTAL PROFESSIONAL DEVELOPMENT 786 . 48 2 , 239 . 98 7 , 150 . 00 31 . 3 OPERATIONS 51 - 000 - 65 - 00 - 5800 CONTINGENCIES 0 . 00 0 . 00 0 . 00 0 . 0 51 - 000 - 65 - 00 - 5804 OPERATING SUPPLIES 720 . 85 12 , 677 . 53 45 , 000 . 00 28 . 1 51 - 000 - 65 - 00 - 5808 POSTAGE & SHIPPING 2 , 269 . 76 8 , 908 . 71 181000 . 00 49 . 4 51 - 000 - 65 - 00 - 5809 PRINTING & COPYING 158 . 89 11610 . 78 13 , 000 . 00 12 . 3 51 - 000 - 65 - 00 - 5810 PUBLISHING & ADVERTISING 0 . 00 36 . 90 11200 . 00 3 . 0 P37 DATE : 11/ 21/ 2008 UNITED CITY OF YORKVILLE PAGE : 40 TIME : 12 : 55 : 56 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : WATER IMPROVEMENT & OPERATIONS FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL °s ACCOUNT OCTOBER YEAR-TO- DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ OPERATIONS EXPENSES OPERATIONS 51- 000 - 65 - 00 - 5812 GASOLINE 5 , 201 . 29 18 , 771 . 60 38 , 500 . 00 48 . 7 51 - 000 - 65 - 00 - 5815 HAND TOOLS - 0 . 00 0 . 00 10000 . 00 0 . 0 51 - 000 - 65 - 00 - 5817 GRAVEL 151 . 46 444 . 67 41000 . 00 11 . 1 51 - 000 - 65 - 00 - 5820 CHEMICALS 0 . 00 0 . 00 0 . 00 0 . 0 51 - 000 - 65 - 00 - 5821 CATHODIC PROTECTION 0 . 00 0 . 00 0 . 00 0 . 0 51 - 000 - 65 - 00 - 5822 WATER SAMPLES 90 . 00 9 , 975 . 17 14 , 000 . 00 71 . 2 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL OPERATIONS 81592 . 25 52 , 425 . 36 134 , 700 . 00 38 . 9 DEBT SERVICE 51 - 000 - 66 - 00 - 8200 INTEREST EXPENSE 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL DEBT SERVICE 0 . 00 0 . 00 0 . 00 0 . 0 RETIREMENT 51 - 000 - 72 - 00 - 6500 IMRF PARTICIPANTS 2 , 946 . 70 12 , 886 . 41 29 , 000 . 00 44 . 4 51 - 000 - 72 - 00 - 6501 SOCIAL SECURITY & MEDICARE 2 , 942 . 72 13 , 055 . 83 29 , 229 . 00 44 . 6 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - - _ _ _ _ _ _ _ _ _ _ _ _ _ _ - _ _ - _ _ _ _ - - TOTAL RETIREMENT 5 , 889 . 42 25 , 942 . 24 58 , 229 . 00 44 . 5 CAPITAL OUTLAY 51 - 000 - 75 - 00 - 7002 COMPUTER EQUIP & SOFTWARE 0 . 00 1 , 320 . 00 0 . 00 ( 100 . 0 ) 51 - 000 - 75 - 00 - 7004 SAFETY EQUIPMENT 161 . 15 367 . 90 11000 . 00 36 . 7 51 - 000 - 75 - 00 - 7506 METER READERS 877 . 75 21769 . 75 12 , 000 . 00 23 . 0 51 - 000 - 75 - 00 - 7507 HYDRANT REPLACEMENT 0 . 00 0 . 00 61500 . 00 0 . 0 51 - 000 - 75 - 00 - 7508 METERS & PARTS 9 , 036 . 99 66 , 740 . 10 280 , 000 . 00 23 . 8 51 - 000 - 75 - 00 - 7509 ELECTRICITY MONITOR 0 . 00 0 . 00 12 , 000 . 00 0 . 0 TOTAL CAPITAL OUTLAY 10 , 075 . 89 71 , 197 . 75 311 , 500 . 00 22 . 8 OTHER OPERATING EXPENSES 51 - 000 - 78 - 00 - 9005 REFUND 0 . 00 390 . 00 14500 . 00 26 . 0 51 - 000 - 78 - 00 - 9006 MERIT 0 . 00 0 . 00 13 , 234 . 00 0 . 0 51 - 000 - 78 - 00 - 9007 FOOD PANTRY DONATIONS 88 . 04 ( 253 . 00 ) 0 . 00 ( 100 . 0 ) 51 - 000 - 78 - 00 - 9008 RESERVE -H2O TOWER MAINTENANCE 0 . 00 0 . 00 0 . 00 0 . 0 P38 DATE : 11/ 21/2008 UNITED CITY OF YORKVILLE PAGE : 41 TIME : 12 : 55 : 56 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : WATER IMPROVEMENT & OPERATIONS FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR- TO- DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ OPERATIONS EXPENSES OTHER OPERATING EXPENSES 51 - 000 - 78 - 00 - 9009 RESERVE 0 . 00 0 . 00 1 , 536 . 00 0 . 0 51 - 000 - 78 - 00 - 9099 BAD DEBT 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL OTHER OPERATING EXPENSES 88 . 04 137 . 00 16 , 270 . 00 0 . 8 TRANSFERS 51 - 000 - 99 - 00 - 9901 TRANSFER TO GENERAL FUND 62 , 500 . 00 125 , 000 . 00 250 , 000 . 00 50 . 0 51 - 000 - 99 - 00 - 9950 TRANSFER TO PW EQUIP CAPITAL 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL TRANSFERS 62 , 500 . 00 125 , 000 . 00 250 , 000 . 00 50 . 0 TOTAL EXPENSES : OPERATIONS 166 , 569 . 25 660 , 314 . 05 21064 , 998 . 00 31 . 9 IMPROVEMENTS EXPENSES PROFESSIONAL SERVICES 51 - 200 - 61 - 00 - 5300 LEGAL SERVICES 0 . 00 0 . 00 4 , 000 . 00 0 . 0 51 - 200 - 61 - 00 - 5301 ENGINEERING- GENERAL SVCS 0 . 00 0 . 00 20 , 000 . 00 0 . 0 51 - 200 - 61 - 00 - 5400 B . 2 CONTRACTS 0 . 00 274 . 39 0 . 00 ( 100 . 0 ) 51 - 200 - 61 - 00 - 5401 B . 3 CONTRACTS 0 . 00 111 . 70 0 . 00 ( 100 . 0 ) 51 - 200 - 61 - 00 - 5405 RADIUM VIOLATIONS 0 . 00 0 . 00 0 . 00 0 . 0 51 - 200 - 61 - 00 - 5408 CENTRAL ZONE- CONTRACT C 0 . 00 0 . 00 0 . 00 0 . 0 51 -200 - 61 - 00 - 5410 ENGINEERING- CENTRAL ZONE 0 . 00 0 . 00 0 . 00 0 . 0 51 - 200 - 61 - 00 - 5421 WELL 4 CONSTRUCTION 0 . 00 90670 . 00 0 . 00 ( 100 . 0 ) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL PROFESSIONAL SERVICES 0 . 00 10 , 056 . 09 24 , 000 . 00 41 . 9 CONTRACTUAL SERVICES 51 - 200 - 62 - 00 - 5460 MPI RECOVERY 0 . 00 0 . 00 425 , 600 . 00 0 . 0 51 - 200 - 62 - 00 - 5461 AUTUMN CREEK RECOVERY 0 . 00 0 . 00 106 , 400 . 00 0 . 0 51 - 200 - 62 - 00 - 5462 FOX HILL WATERMAIN RECAPTURE 0 . 00 0 . 00 410 , 000 . 00 0 . 0 51 - 200 - 62 - 00 - 5463 KENDALLWOOD ESTATES REIMS . 0 . 00 96 , 902 . 00 0 . 00 ( 100 . 0 ) TOTAL CONTRACTUAL SERVICES 0 . 00 96 , 902 . 00 942 , 000 . 00 10 . 2 P39 DATE : 11/21/2008 UNITED CITY OF YORKVILLE PAGE : 42 TIME : 12 : 55 : 56 DETAILED REVENUE & EXPENSE REPORT F -YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : WATER IMPROVEMENT & OPERATIONS FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL s ACCOUNT OCTOBER YEAR- TO-DATE YEAR COLLECTED/ : NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ IMPROVEMENTS DEBT SERVICE 51 - 200 - 66 - 00 - 6007 RADIUM COMPLIANCE BOND 0 . 00 16 , 575 . 00 33 , 150 . 00 50 . 0 51 - 200 - 66 - 00 - 6041 IEPA L17 - 156300 PRINCIPAL PMT 0 . 00 28 , 974 . 32 56 , 528 . 00 51 . 2 51 - 200 - 66 - 00 - 6042 IEPA L17 - 156300 INTEREST PMT 0 . 00 16 , 906 . 32 52 , 708 . 00 32 . 0 51 - 200 - 66 - 00 - 6056 2006A REFUND . INTEREST PMT-WTR 0 . 00 46 , 053 . 13 51100 . 00 903 . 0 51 - 200 - 66 - 00 - 6057 2006A REFUND . PRINCIPAL PMT-WTR 0 . 00 0 . 00 97 , 007 . 00 0 . 0 51 - 200 - 66 - 00 - 6058 2002 PRINCIPAL PMT -NORTH WTR 0 . 00 60 , 000 . 00 600000 . 00 100 . 0 51 - 200 - 66 - 00 - 6059 2007A REFUNDING P&I PMT 0 . 00 62 , 533 . 13 135 , 066 . 00 46 . 2 51 - 200 - 66 - 00 - 6072 2005C INTEREST PMT- $ 2M 0 . 00 43 , 150 . 00 91 , 300 . 00 47 . 2 51 - 200 - 66 - 00 - 6073 2005C PRINCIPAL PMT- $2M 0 . 00 0 . 00 75 , 000 . 00 0 . 0 TOTAL DEBT SERVICE 0 . 00 274 , 191 . 90 605 , 859 . 00 45 . 2 CAPITAL OUTLAY 51 -200 - 75 - 00 - 7503 SOUTHWEST WATER MAIN PROJ 0 . 00 0 . 00 10 , 8001000 . 00 0 . 0 51 - 200 - 75 - 00 - 7504 NORTH WATER TOWER CONTR . A 0 . 00 0 . 00 0 . 00 0 . 0 51 - 200 - 75 - 00 - 7520 WATERMIAN PROJECTS 0 . 00 11 , 492 . 76 0 . 00 ( 100 . 0 ) 51 - 200 - 75 - 00 - 7522 IN- TOWN RD WATER PROD 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ .. TOTAL CAPITAL OUTLAY 0 . 00 11 , 492 . 76 100800 , 000 . 00 0 . 1 TRANSFERS 51 - 200 - 99 - 00 - 9901 TRANSFER TO GENERAL FUND 50 , 000 . 00 100 , 000 . 00 200 , 000 . 00 50 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL TRANSFERS 50 , 000 . 00 1004000 . 00 200 , 000 . 00 50 . 0 TOTAL EXPENSES : IMPROVEMENTS 50 , 000 . 00 492 , 642 . 75 1215711859 . 00 3 . 9 TOTAL FUND REVENUES 470 , 797 . 94 1 , 364 , 932 . 89 14 , 644 , 483 . 00 9 . 3 TOTAL FUND EXPENSES 216 , 569 . 25 1 , 152 , 956 . 80 141636 , 857 . 00 7 . 8 FUND SURPLUS (DEFICIT) 254 , 228 . 69 211 , 976 . 09 71626 . 00 2779 . 6 P40 DATE : 11/ 21 /2008 UNITED CITY OF YORKVILLE PAGE : 43 TIME : 12 : 55 : 56 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 . ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : SEWER IMPROVEMENT & OPERATIONS FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL s ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - OPERATIONS REVENUES CARRY OVER 52 - 000 - 40 - 00 - 3999 BEGINNING FUND BALANCE 0 . 00 0 . 00 309 , 383 . 00 0 . 0 TOTAL CARRY OVER - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - _ - - 0 . 00 0 . 00 309 , 383 . 00 0 . 0 - _ CHARGES FOR SERVICES 52 - 000 - 42 - 00 - 4240 LIFT STATION INCOME 0 . 00 0 . 00 0 . 00 0 . 0 52 - 000 - 42 - 00 - 4250 SEWER MAINTENANCE FEES 119 , 249 . 88 354 , 660 . 48 5000000 . 00 70 . 9 52 - 000 - 42 - 00 - 4251 SEWER CONNNECTION FEES 61400 . 00 62 , 750 . 00 200 , 000 . 00 31 . 3 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CHARGES FOR SERVICES 125 , 649 . 88 417 , 410 . 48 700 , 000 . 00 59 . 6 MISCELLANEOUS 52 - 000 - 44 - 00 - 4499 BAD DEBT RECOVERY 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL MISCELLANEOUS _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 0 00 _ _ _ _ - _ _ _ - - _ _ _ _ _ - 0 . 00 - - - _ - _ _ _ _ - - _ _ _ _ _ - _ - - _ _ _ _ - _ _ 0 . 00 0 . 0 _ _ INTEREST 52 - 000 - 46 - 00 - 4600 INVESTMENT INCOME 2 , 462 . 19 13 , 879 . 02 35 , 000 . 00 39 . 6 TOTAL INTEREST 2 , 462 . 19 13 , 879 . 02 35 , 000 . 00 39 . 6 TOTAL REVENUES : OPERATIONS 128 , 112 . 07 431 , 289 . 50 1 , 044 , 383 . 00 41 . 2 IMPROVEMENTS REVENUES CARRY OVER 52 - 200 - 40 - 00 - 3999 BEGINNING FUND BALANCE 0 . 00 0 . 00 0 . 00 0 . 0 - - - - - - - - - - - - - - - - - - - - - - _ - _ - - - - _ - _ - _ - _ _ - - - - - - _ - - - - - - _ _ _ - - _ _ _ _ _ - _ _ _ - _ TOTAL CARRY OVER 0 00 0 . 00 0 . 00 0 . 0 _ CHARGES FOR SERVICES 52 - 200 - 42 - 00 - 4220 CONNECTION FEES 69 , 338 . 00 182 , 138 . 00 800 , 000 . 00 22 . 7 52 - 200 - 42 - 00 - 4221 RIVER CROSSING FEE 0 . 00 150 . 50 0 . 00 100 . 0 P41 DATE : 11/21 /2008 UNITED CITY OF YORKVILLE PAGE : 44 TIME : 12 : 55 : 56 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : SEWER IMPROVEMENT & OPERATIONS FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ - _ _ _ - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - _ _ _ _ _ _ _ _ - _ IMPROVEMENTS REVENUES CHARGES FOR SERVICES 52 - 200 - 42 - 00 - 4229 NORTH BRANCH #2 (DEV REV) 0 . 00 0 . 00 11650 , 000 . 00 0 . 0 TOTAL CHARGES FOR SERVICES 69 , 338 . 00 182 , 288 . 50 2 , 450 , 000 . 00 7 . 4 INVESTMENT INCOME 52 - 200 - 46 - 00 - 4600 INVESTMENT INCOME 692 . 06 5 , 277 . 42 30 , 000 . 00 17 . 5 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL INVESTMENT INCOME 692 . 06 5 , 277 . 42 30 , 000 . 00 17 . 5 TRANSFERS 52 - 200 - 49 - 00 - 4901 TRANSFER FROM GENERAL FUND 37 , 500 . 00 75 , 000 . 00 1500000 . 00 50 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL TRANSFERS 37 , 500 . 00 75 , 000 . 00 150 , 000 . 00 50 . 0 TOTAL REVENUES : IMPROVEMENTS 107 , 530 . 06 262 , 565 . 92 21630 , 000 . 00 9 . 9 OPERATIONS EXPENSES PERSONNEL SERVICES 52 - 000 - 50 - 00 - 5108 SALARIES- SEWER OP . 17 , 962 . 88 76 , 623 . 65 131 , 000 . 00 58 . 4 52 - 000 - 50 - 00 - 5136 SALARIES - PART TIME 0 . 00 0 . 00 0 . 00 0 . 0 52 - 000 - 50 - 00 - 5137 SALARIES - OVERTIME 305 . 72 21432 . 79 81000 . 00 30 . 4 TOTAL PERSONNEL SERVICES 16 , 268 . 60 79 , 056 . 44 139 , 000 . 00 56 . 8 CONTRACTUAL SERVICES 52 - 000 - 62 - 00 - 5401 CONTRACTUAL SERVICES 395 . 00 1 , 372 . 59 6 , 500 . 00 21 . 1 52 - 000 - 62 - 00 - 5408 MAINTENANCE-EQUIPMENT 51 . 05 68 . 62 5 , 000 . 00 1 . 3 52 - 000 - 62 - 00 - 5409 MAINTENANCE-VEHICLES 51 . 12 261 . 88 4 , 000 . 00 6 . 5 52 - 000 - 62 - 00 - 5419 MAINTENANCE- SANITARY SEWER 91 . 78 701 . 30 20 , 000 . 00 3 . 5 52 - 000 - 62 - 00 - 5421 WEARING APPAREL 318 . 18 910 . 74 2 , 500 . 00 36 . 4 52 - 000 - 62 - 00 - 5422 LIFT STATION MAINTENANCE 5 , 199 . 72 11 , 137 . 09 25 , 000 . 00 44 . 5 52 - 000 - 62 - 00 - 5434 RENTAL - EQUIPMENT 0 . 00 0 . 00 1 , 000 . 00 0 . 0 P42 DATE : 11/21/2008 UNITED CITY OF YORKVILLE PAGE : 45 TIME : 12 : 55 : 56 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : SEWER IMPROVEMENT & OPERATIONS FOR 6 . PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR- TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ OPERATIONS EXPENSES CONTRACTUAL SERVICES 52 - 000 - 62 - 00 - 5435 ELECTRICITY 921 . 18 41638 . 56 75 , 000 . 00 6 . 1 52 - 000 - 62 - 00 - 5438 CELLULAR TELEPHONE 191 . 53 677 . 99 2 , 500 . 00 27 . 1 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ . TOTAL CONTRACTUAL SERVICES 71219 . 56 19 , 768 . 77 141 , 500 . 00 13 . 9 PROFESSIONAL DEVELOPMENT 52 - 000 - 64 - 00 - 5604 TRAINING & CONFERENCES 0 . 00 733 . 00 11000 . 00 73 . 3 52 - 000 - 64 - 00 - 5605 TRAVEL/MEALS /LODGING 0 . 00 0 . 00 2 , 000 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ . TOTAL PROFESSIONAL DEVELOPMENT 0 . 00 733 . 00 3 , 000 . 00 24 . 4 OPERATIONS 52 - 000 - 65 - 00 - 5800 CONTINGENCIES 0 . 00 0 . 00 0 . 00 0 . 0 52 - 000 - 65 - 00 - 5802 OFFICE SUPPLIES 0 . 00 173 . 30 21500 . 00 6 . 9 52 - 000 - 65 - 00 - 5805 SHOP SUPPLIES 126 . 20 818 . 78 21500 . 00 32 . 7 52 - 000 - 65 - 00 - 5812 GASOLINE 5 , 201 . 32 18 , 771 . 66 260500 . 00 70 . 8 52 - 000 - 65 - 00 - 5815 HAND TOOLS 0 . 00 0 . 00 11000 . 00 0 . 0 52 - 000 - 65 - 00 - 5817 GRAVEL 0 . 00 0 . 00 2 , 000 . 00 0 . 0 52 - 000 - 65 - 00 - 5823 SEWER CHEMICALS 0 . 00 0 . 00 0 . 00 0 . 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - 19 , 763 74 _ _ _ _ _ _ _ _ _ _ _ _ _ 34 , 500 . 00 - - - - - - - - - TOTAL OPERATIONS 5 , 327 . 52 57 . 2 DEBT SERVICE 52 - 000 - 66 - 00 - 8200 INTEREST EXPENSE 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL DEBT SERVICE - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0 . 00 0 . 00 0 . 00 0 . 0 RETIREMENT 52 - 000 - 72 - 00 - 6500 IMRF PARTICIPANTS 11421 . 30 6 , 051 . 64 11 , 034 . 00 54 . 8 52 - 000 - 72 - 00 - 6501 SOCIAL SECURITY & MEDICARE 11379 . 17 51968 . 14 10 , 977 . 00 54 . 3 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL RETIREMENT 21800 . 47 12 , 019 . 78 22 , 011 . 00 54 . 6 CAPITAL OUTLAY 52 - 000 - 75 - 00 - 7002 COMPUTER EQUIP & SOFTWARE 0 . 00 0 . 00 2 , 000 . 00 0 . 0 P43 DATE : 11/ 21 /2008 UNITED CITY OF YORKVILLE PAGE : 46 TIME : 12 : 55 : 56 DETAILED REVENUE & EXPENSE REPORT F-YR: 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : SEWER IMPROVEMENT & OPERATIONS FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL °s ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - - _ _ _ _ - - _ _ _ _ _ _ _ _ _ _ _ _ OPERATIONS EXPENSES CAPITAL OUTLAY 52 - 000 - 75 - 00 - 7003 OFFICE EQUIPMENT 0 . 00 0 . 00 3 , 500 . 00 0 . 0 52 - 000 - 75 - 00 - 7004 SAFETY EQUIPMENT 0 . 00 356 . 28 11000 . 00 35 . 6 TOTAL CAPITAL OUTLAY 0 . 00 356 . 28 6 , 500 . 00 5 . 4 OTHER OPERATING EXPENSES 52 - 000 - 78 - 00 - 9005 MERIT 0 . 00 0 . 00 5 , 240 . 00 0 . 0 52 - 000 - 78 - 00 - 9009 RESERVE 0 . 00 0 . 00 156 , 657 . 00 0 . 0 52 - 000 - 78 - 00 - 9099 BAD DEBT 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL OTHER OPERATING EXPENSES 0 . 00 0 . 00 161 , 897 . 00 0 . 0 TRANSFERS 52 - 000 - 99 - 00 - 9901 TRANSFER TO GENERAL FUND 17 , 500 . 00 35 , 000 . 00 700000 . 00 50 . 0 52 - 000 - 99 - 00 - 9950 TRANSFER TO PW EQUIP CAPITAL 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL TRANSFERS 17 , 500 . 00 35 , 000 . 00 70 , 000 . 00 50 . 0 TOTAL EXPENSES : OPERATIONS 51 , 116 . 15 1661698 . 01 578 , 408 . 00 28 . 8 IMPROVEMENTS EXPENSES CONTRACTUAL SERVICES 52 -200 - 62 - 00 - 5401 CONTRACTUAL/PROF . SVCS 0 . 00 0 . 00 20 , 000 . 00 0 . 0 52 - 200 - 62 - 00 - 5402 ENG/LEGAL/CONTINGEN-COUNTRYSID 0 . 00 0 . 00 0 . 00 0 . 0 52 -200 - 62 - 00 - 5403 ENGINEERING- ZANGLER 0 . 00 0 . 00 20 , 000 . 00 0 . 0 52 - 200 - 62 - 00 - 5462 FOX HILL SEWER RECAPTURE 0 . 00 0 . 00 385 , 000 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CONTRACTUAL SERVICES 0 . 00 0 . 00 4251000 . 00 0 . 0 DEBT SERVICE 52 - 200 - 66 - 00 - 6003 2003A IRBB INTEREST PMT -BRUELL 0 . 00 39 , 737 . 50 841475 . 00 47 . 0 52 - 200 - 66 - 00 - 6004 2003A IRBB PRINC . PMT- BRUELL 0 . 00 0 . 00 80 , 000 . 00 0 . 0 P44 DATE : 11 /21/ 2008 UNITED CITY OF YORKVILLE PAGE : 47 TIME : 12 : 55 : 56 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : SEWER IMPROVEMENT & OPERATIONS FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL g ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ . NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ IMPROVEMENTS EXPENSES DEBT SERVICE 52 - 200 - 66 - 00 - 6006 2004B PRINCIPAL PMT- CNTRYSIDE 0 . 00 0 . 00 135 , 000 . 00 0 . 0 52 - 200 - 66 - 00 - 6009 2004E INTEREST PMT- CNTRYSIDE 0 . 00 55 , 568 . 75 116 , 138 . 00 47 . 8 52 - 200 - 66 - 00 - 6010 2004A INTERST PMT- COMED/HYDRLC 0 . 00 17 , 987 . 50 40 , 975 . 00 43 . 8 52 - 200 - 66 - 00 - 6011 2004A PRINCIPAL PMT- COMED/HYD . 0 . 00 0 . 00 145 , 000 . 00 0 . 0 52 - 200 - 66 - 00 - 6016 2005D INTEREST PMT -ROB ROY 0 . 00 234 , 475 . 00 468 , 950 . 00 50 . 0 52 - 200 - 66 - 00 - 6049 IEPA LOAN L17 - 013000 INT . PMT 0 . 00 3 , 168 . 47 8 , 301 . 00 38 . 1 52 - 200 - 66 - 00 - 6050 IEPA LOAN L17 - 013000 PRINC PMT 0 . 00 16 , 321 . 52 30 , 679 . 00 53 . 2 52 - 200 - 66 - 00 - 6055 IEPA LOAN L17 - 115300 P&I PMT 0 . 00 53 , 525 . 35 109 , 234 . 00 49 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL DEBT SERVICE 0 . 00 420 , 784 . 09 1 , 2181752 . 00 34 . 5 CAPITAL OUTLAY 52 - 200 - 75 - 00 - 7505 ROB ROY INTERCEPTOR 0 . 00 0 . 00 1 , 6501000 . 00 0 . 0 52 - 200 - 75 - 00 - 7506 SOUTHWEST SVC AREA INTERCEPTOR 0 . 00 550 , 735 . 48 0 . 00 ( 100 . 0 ) . 52 - 200 - 75 - 00 - 7509 NORTH BRANCH $2 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ . . TOTAL CAPITAL OUTLAY 0 . 00 550 , 735 . 48 11650 , 000 . 00 33 . 3 TRANSFER 52 - 200 - 99 - 00 - 9901 TRANSFER TO GENERAL FUND 37 , 500 . 00 75 , 000 . 00 1504000 . 00 50 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ . TOTAL TRANSFER 37 , 500 . 00 75 , 000 . 00 150 , 000 . 00 50 . 0 TOTAL EXPENSES : IMPROVEMENTS 37 , 500 . 00 1., 046 , 519 . 57 31443 , 752 . 00 30 . 3 TOTAL FUND REVENUES 235 , 642 . 13 693 , 855 . 42 31674 , 383 . 00 18 . 8 TOTAL FUND EXPENSES 88 , 616 . 15 1 , 2131217 . 58 4 , 022 , 160 . 00 30 . 1 FUND SURPLUS ( DEFICIT ) 147 , 025 . 98 ( 519 , 362 . 16 ) ( 347 , 777 . 00 ) 149 . 3 P45 DATE : 11/ 21/ 2008 UNITED CITY OF YORKVILLE PAGE : 48 TIME : 12 : 55 : 56 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : LAND CASH FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR-TO -DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED - - - - - _ - - - - _ _ - - - - - - - - - - - - - - - - - - - - GENERAL REVENUES CARRY OVER 72 - 000 - 40 - 00 - 3999 BEGINNING FUND BALANCE 0 . 00 0 . 00 ( 521 , 508 . 00 ) 0 . 0 TOTAL CARRY OVER 0 . 00 0 . 00 ( 521 , 508 . 00 ) 0 . 0 INTERGOVERNMENTAL 72 - 000 - 45 - 00 - 4501 CANNONBALL RIDGE GRANT 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL INTERGOVERNMENTAL 0 . 00 0 . 00 0 . 00 0 . 0 CONTRIBUTIONS 72 - 000 - 47 - 00 -4700 OSLAD GRANT 0 . 00 0 . 00 762 , 000 . 00 0 . 0 72 - 000 - 47 - 00 -4701 GREENBRIAR 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 - 47 - 00 -4702 BIKE PATH GRANT 0 . 00 0 . 00 200 , 000 . 00 0 . 0 72 - 000 - 47 - 00 - 4703 PRAIRIE GARDEN 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 -47 - 00 - 4705 COUNTRY HILLS 0 . 00 0 . 00 1 , 700 . 00 0 . 0 72 - 000 -47 - 00 - 4707 FOX HIGHLANDS 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 -47 - 00 - 4709 SUNFLOWER 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 - 47 - 00 - 4712 RIVER ' S EDGE 0 . 00 0 . 00 31664 . 00 0 . 0 72 - 000 - 47 - 00 -4714 WOODWORTH 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 - 47 - 00 -4715 WHITE OAK UNIT 1 &2 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 - 47 - 00 -4716 WHITE OAK UNIT 3 &4 0 . 00 1 , 406 . 00 0 . 00 100 . 0 72 - 000 - 47 - 00 -4717 KYLN ' S CROSSING 0 . 00 0 . 00 1 , 570 . 00 0 . 0 72 - 000 - 47 - 00 - 4718 FOXFIELD II PARK 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 -47 - 00 - 4719 WILDWOOD 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 - 47 - 00 - 4722 KYLN ' S RIDGE 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 - 47 - 00 - 4723 HEARTLAND CIRCLE 0 . 00 0 . 00 30 , 000 . 00 0 . 0 72 - 000 - 47 - 00 - 4725 WINDETTE RIDGE 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 -47 - 00 - 4727 GRAND RESERVE 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 -47 - 00 -4731 MONTALBANO HOMES 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 - 47 - 00 -4732 RAINTREE VILLAGE 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 -47 - 00 - 4734 WHISPERING MEADOWS (K . HILL) 7 , 330 . 57 11 , 841 . 69 12 , 000 . 00 98 . 6 72 - 000 -47 - 00 - 4735 PRAIRIE MEADOWS (MENARDS RES ) 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 -47 - 00 -4736 BRIARWOOD 0 . 00 0 . 00 113 , 043 . 00 0 . 0 - 72 - 000 - 47 - 00 - 4737 CALEDONIA 0 . 00 0 . 00 1580000 . 00 0 . 0 72 - 000 - 47 - 00 - 4738 AUTUMN CREEK 7 , 206 . 96 24 , 845 . 21 25 , 000 . 00 99 . 3 P46 DATE : 11/21/2008 UNITED CITY OF YORKVILLE PAGE : 49 TIME : 12 : 55 : 56 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : LAND CASH FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL o ACCOUNT OCTOBER YEAR- TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL REVENUES CONTRIBUTIONS 72 - 000 - 47 - 00 - 4739 WYNSTONE TOWNHOMES 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 - 47 - 00 -4740 VILLAS AT THE PRESERVE 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 - 47 - 00 - 4741 BAILEY MEADOWS 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 - 47 - 00 - 4742 BLACKBERRY WOODS 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 -47 - 00 - 4743 CORNEILS CROSSING 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 - 47 - 00 - 4744 HUDSON LAKES 0 . 00 0 . 00 10 , 000 . 00 0 . 0 72 - 000 - 47 - 00 -4745 PRESTWICK 0 . 00 0 . 00 30 , 000 . 00 0 . 0 72 - 000 - 47 - 00 - 4746 WESTBURY 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 - 47 - 00 - 4747 WESTHAVEN 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 - 47 - 00 -4748 WILLMAN 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 - 47 - 00 -4749 BLACKBERRY WOODS 0 . 00 568 . 18 4 , 000 . 00 14 . 2 72 - 000 - 47 - 00 - 4750 KENDALLWOOD ESTATES 0 . 00 0 . 00 15 , 000 . 00 0 . 0 72 - 000 - 47 - 00 - 4751 CANNONBALL RIDGE PARK GRANT - 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 - 47 - 00 - 4752 BRISTOL BAY LAND CASH 0 . 00 85 , 000 . 00 0 . 00 100 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CONTRIBUTIONS 14 , 537 . 53 123 , 661 . 08 1 , 365 , 997 . 00 9 . 0 TRANSFERS 72 - 000 -49 - 00 - 4901 TRANSFER FROM GENERAL FUND 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 -49 - 00 -4902 TRANSFER FROM LAND ACQUISITION 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 - 49 - 00 - 4903 TRANSFER FROM PARK & REC 0 . 00 0 . 00 0 . 00 0 . 0 - - - - - - - - - - - - - - - - - _ - _ _ - _ - - - _ _ _ _ - - _ - - - _ _ _ _ _ - _ - _ _ _ _ _ _ - _ _ _ _ _ _ _ _ - - _ _ TOTAL TRANSFERS 0 . 00 0 00 0 . 00 0 . 0 TOTAL REVENUES : GENERAL 14 , 537 . 53 123 , 661 . 08 844 , 489 . 00 14 . 6 EXPENSES CAPITAL OUTLAY 72 - 000 - 75 - 00 - 7308 RIVERS EDGE PARK #2 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 - 75 - 00 - 7317 HEARTLAND CIRCLE 504000 . 00 50 , 000 . 00 167 , 000 . 00 29 . 9 72 - 000 - 75 - 00 - 7326 MOSIER HOLDING COSTS 0 . 00 0 . 00 10 , 000 . 00 0 . 0 72 - 000 - 75 - 00 - 7327 GRANDE RESERVE PARK 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 - 75 - 00 - 7328 PRAIRIE MEADOWS ( MENARDS RES ) 40 , 709 . 28 135 , 736 . 17 295 , 000 . 00 46 . 0 72 - 000 - 75 - 00 - 7330 WHISPERING MEADOWS ( K . HILL) 11 , 466 . 15 57 , 991 . 11 374 , 000 . 00 15 . 5 P47 DATE : 11/ 21/ 2008 UNITED CITY OF YORKVILLE PAGE : 50 TIME : 12 : 55 : 56 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : LAND CASH FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL °s ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - _ _ _ _ _ _ _ _ _ _ _ _ _ - - - - _ _ GENERAL EXPENSES CAPITAL OUTLAY 72 - 000 - 75 - 00 - 7332 CALEDONIA 0 . 00 0 . 00 88 , 000 . 00 0 . 0 72 - 000 - 75 - 00 - 7333 RAINTREE VILLAGE 0 . 00 0 . 00 70 , 000 . 00 0 . 0 72 - 000 - 75 - 00 - 7334 HOOVER HOLDING COSTS 0 . 00 0 . 00 0 . 00 0 . 0 72 - 000 - 75 - 00 - 7335 GRANDE RESERVE BIKE TRAIL 0 . 00 47 , 677 . 23 0 . 00 ( 100 . 0 ) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CAPITAL OUTLAY 102 , 175 . 43 291 , 404 . 51 11004 , 000 . 00 29 . 0 OTHER 72 - 000 - 78 - 00 - 9009 RESERVE 0 . 00 0 . 00 0400 0 . 0 72 - 000 - 78 - 00 - 9012 REC CENTER AGREEMENT 0 . 00 1001000 . 00 0 . 00 ( 100 . 0 ) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL OTHER 0 . 00 100 , 000 . 00 0 . 00 ( 100 . 0 ) TRANSFERS 72 - 000 - 99 - 00 - 9901 TRANSFER TO GENERAL FUND 4 , 000 . 00 80000 . 00 16 , 000 . 00 50 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL TRANSFERS 4 , 000 . 00 80000 . 00 160000 . 00 50 . 0 TOTAL EXPENSES : GENERAL 106 , 175 . 43 399 , 404 . 51 11020 , 000 . 00 39 . 1 TOTAL FUND REVENUES 14 , 537 . 53 123 , 661 . 08 844 , 489 . 00 14 . 6 TOTAL FUND EXPENSES 106 , 175 . 43 399 , 404 . 51 1 , 020 , 000 . 00 39 . 1 FUND SURPLUS (DEFICIT ) ( 91 , 637 . 90 ) ( 275 , 743 . 43 ) ( 175 , 511 . 00 ) 157 . 1 P48 DATE : 11/21/ 2008 UNITED CITY OF YORKVILLE PAGE : 51 TIME : 12 : 55 : 56 DETAILED REVENUE & EXPENSE REPORT - F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : PARKS & RECREATION FOR 6 PERIODS ENDING OCTOBER 311 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR-TO -DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL REVENUES CARRY OVER 79 - 000 - 40 - 00 - 3999 BEGINNING FUND BALANCE 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ -.- _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - _ _ _ _ _ _ _ _ _ _ _ - _ _ _ TOTAL CARRY OVER 0 . 00 0 . 00 0 . 00 0 . 0 CHARGES FOR SERVICES 79 - 000 -42 - 00 - 4270 FEES FOR PROGRAMS 31924 . 15 1571857 . 11 300 , 000 . 00 52 . 6 79 - 000 - 42 - 00 - 4280 CONCESSIONS/ALL SALE ITEMS 299 . 50 27 , 036 . 67 23 , 000 . 00 117 . 5 79 - 000 -42 - 00 -4285 VENDING MACHINE INCOME 0 . 00 0 . 00 700 . 00 0 . 0 79 - 000 - 42 - 00 - 4286 RENTAL INCOME 0 . 00 0 . 00 0 . 00 0 . 0 79 - 000 -42 - 00 - 4287 PARK RENTAL INCOME 80 . 00 81180 . 00 41000 . 00 204 . 5 79 - 000 - 42 - 00 -4288 GOLF OUTING REVENUE 0 . 00 33 , 130 . 00 32 , 100 . 00 103 . 2 79 - 000 - 42 - 00 -4291 HOMETOWN DAYS 0 . 00 110 , 362 . 71 115 , 000 . 00 95 . 9 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CHARGES FOR SERVICES 4 , 303 . 65 336 , 566 . 49 474 , 800 . 00 70 . 8 MISCELLANEOUS 79 - 000 -44 - 00 - 4400 DONATIONS 0 . 00 91132 . 00 20 , 000 . 00 45 . 6 79 - 000 - 44 - 00 - 4404 TREE DONATIONS 0 . 00 90 . 00 11300 . 00 6 . 9 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL MISCELLANEOUS 0 . 00 9 , 222 . 00 21 , 300 . 00 43 . 2 INTERGOVERNMENTAL 79 - 000 - 45 - 00 - 4550 YOUTH SERVICES GRANT 0 . 00 1 , 000 . 00 2 , 000 . 00 50 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL INTERGOVERNMENTAL 0 . 00 1 , 000 . 00 2 , 000 . 00 50 . 0 INTEREST 79 - 000 - 46 - 00 - 4600 INVESTMENT INCOME 94 . 80 11137 . 15 12 , 000 . 00 9 . 4 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL INTEREST 94 . 80 1 , 137 . 15 12 , 000 . 00 9 . 4 TRANSFERS 79 - 000 - 49 - 00 -4901 TRANSFER FROM GENERAL FUND 100 , 561 . 83 6044867 . 32 1 , 206 , 742 . 00 50 . 1 79 - 000 - 49 - 00 -4980 TRANSFER FROM REC CENTER 11 , 738 . 75 23 , 478 . 00 46 , 956 . 00 50 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL TRANSFERS 112 , 300 . 58 628 , 345 . 32 1 , 253 , 698 . 00 50 . 1 P49 DATE : 11/ 21/ 2008 UNITED CITY OF YORKVILLE PAGE : 52 TIME : 12 : 55 : 57 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : PARKS & RECREATION FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL °s ACCOUNT OCTOBER YEAR- TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - _ - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL REVENUES : GENERAL 116 , 699 . 03 976 , 270 . 96 1 , 763 , 798 . 00 55 . 3 EXPENSES TRANSFERS 79 - 000 - 99 - 00 - 9973 TRANSFER TO LAND ACQUISITION 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ . TOTAL TRANSFERS 0 . 00 0 . 00 0 . 00 0 . 0 RECREATION CENTER EXPENSES PERSONNEL SERVICES 79 - 600 - 50 - 00 - 5107 SALARIES - REC CENTER 0 . 00 0 . 00 33 , 000 . 00 0 . 0 TOTAL PERSONNEL SERVICES 0 . 00 0 . 00 33 , 000 . 00 0 . 0 CONTRACTUAL SERVICES 79 - 600 - 62 - 00 - 5603 PUBLISHING/ADVERTISING 0 . 00 0 . 00 2 , 100 , 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CONTRACTUAL SERVICES 0 . 00 0 . 00 2 , 100 . 00 0 . 0 OPERATIONS 79 - 600 - 65 - 00 - 5804 OPERATING SUPPLIES 0 . 00 0 . 00 2 , 000 . 00 0 . 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - TOTAL OPERATIONS 0 . 00 0 . 00 2 , 000 . 00 0 . 0 RETIREMENT 79 - 600 - 72 - 00 - 6500 IMRF 0 . 00 0 . 00 3 , 801 . 00 0 . 0 79 - 600 - 72 - 00 - 6501 SOCIAL SECURITY 0 . 00 0 . 00 13 , 348 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ . TOTAL RETIREMENT 0 . 00 0 . 00 17 , 149 . 00 0 . 0 CAPITAL OUTLAY 79 - 600 - 75 - 00 - 7002 COMPUTER EQUIP & SOFTWARE 0 , 00 0 . 00 16 , 500 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ . TOTAL CAPITAL OUTLAY 0 . 00 0 . 00 160500 . 00 0 . 0 P50 DATE : 11/ 21/ 2008 UNITED CITY OF YORKVILLE PAGE : 53 TIME : 12 : 55 : 57 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : PARKS & RECREATION FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR- TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL EXPENSES : RECREATION CENTER 0 . 00 0 . 00 70 , 749 . 00 0 . 0 PARKS EXPENSES PERSONNAL SERVICES 79 - 610 - 50 - 00 - 5107 SALARIES - PARKS 45 , 374 . 97 197 , 457 . 09 412 , 500 . 00 47 . 8 79 - 610 - 50 - 00 - 5136 SALARIES - PART-TIME 103 . 50 27 , 583 . 05 550000 . 00 50 . 1 79 - 610 - 50 - 00 - 5137 SALARIES - OVERTIME 25 . 72 31219 . 96 10 , 000 . 00 32 . 1 TOTAL PERSONNAL SERVICES 45 , 504 . 19 228 , 260 . 10 477 , 500 . 00 47 . 8 PROFESSIONAL SERVICES 79 - 610 - 61 - 00 - 5320 MASTER PLAN / COMMUNITY SURVEY 0 . 00 0 . 00 2 , 709 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ . TOTAL PROFESSIONAL SERVICES 0 . 00 0 . 00 2 , 709 . 00 0 . 0 CONTRACTUAL SERVICES 79 - 610 - 62 - 00 - 5405 PARK CONTRACTUAL 1 , 200 . 00 12 , 856 . 40 26 , 000 . 00 49 . 4 79 - 610 - 62 - 00 - 5408 MAINTENANCE-EQUIPMENT 423 . 87 3 , 023 . 16 10 , 000 . 00 30 . 2 79 - 610 - 62 - 00 - 5417 MAINTENANCE - PARKS 125 . 00 12 , 948 . 47 55 , 000 . 00 .23 . 5 79 - 610 - 62 - 00 - 5421 WEARING APPAREL 0 . 00 744 . 80 90000 . 00 0 . 2 79 - 610 - 62 - 00 - 5434 RENTAL-EQUIPMENT 0 . 00 1 , 440 . 27 4 , 000 . 00 36 . 0 79 - 610 - 62 - 00 - 5438 CELLULAR TELEPHONE 0 . 00 1 , 393 . 57 50000 . 00 27 . 8 79 - 610 - 62 - 00 - 5445 LEGAL EXPENSES 605 . 50 71026 . 05 7 , 200 . 00 97 . 5 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CONTRACTUAL SERVICES 2 , 354 . 37 39 , 432 . 72 116 , 200 . 00 33 . 9 PROFESSIONAL DEVELOPMENT 79 - 610 - 64 - 00 - 5604 TRAINING & CONFERENCE 0 . 00 745 . 00 41500 . 00 16 . 5 79 - 610 - 64 - 00 - 5605 TRAVEL EXPENSE 20 . 80 20 . 80 1 , 550 . 00 1 . 3 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL PROFESSIONAL DEVELOPMENT 20 . 80 765 . 80 61050 . 00 12 . 6 OPERATIONS 79 - 610 - 65 - 00 - 5802 OFFICE SUPPLIES 0 . 00 94 . 12 1 , 500 . 00 6 . 2 79 - 610 - 65 - 00 - 5804 OPERATING SUPPLIES 692 . 04 10 , 812 . 00 35 , 750 . 00 30 . 2 P51 DATE : 11/21/2008 UNITED CITY OF YORKVILLE PAGE : 54 TIME : 12 : 55 : 57 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : PARKS & RECREATION FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL $ ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ PARKS EXPENSES OPERATIONS 79 - 610 - 65 - 00 - 5815 HAND TOOLS 0 . 00 760 . 74 3 , 500 . 00 21 . 7 79 - 610 - 65 - 00 - 5824 CHRISTMAS DECORATIONS 0 . 00 11898 . 00 2 , 500 . 00 75 . 9 79 - 610 - 65 - 00 - 5825 PUBLIC DECORATION 0 . 00 0 . 00 11500 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL OPERATIONS 692 . 04 13 , 564 . 86 44 , 750 . 00 30 . 3 RETIREMENT 79 - 610 - 72 - 00 - 6500 IMRF PARTICIPANTS 3 , 532 . 18 15 , 596 . 17 33 , 584 . 00 46 . 4 79 - 610 - 72 - 00 - 6501 SOCIAL SECURITY/MEDICARE 3 , 481 . 10 17 , 462 . 00 37 , 593 . 00 46 . 4 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL RETIREMENT 7 , 013 . 28 33 , 058 . 17 71 , 177 . 00 46 . 4 CAPITAL OUTLAY 79 - 610 - 75 - 00 - 7003 OFFICE EQUIPMENT 0 . 00 0 . 00 4 , 000 . 00 0 . 0 79 - 610 - 75 - 00 - 7701 FLOWERS/TREES ( 1 , 500 . 00 ) ( 33 . 38 ) 61000 . 00 ( 0 . 5 ) TOTAL CAPITAL OUTLAY ( 10500 . 00 ) ( 33 . 38 ) 101000 . 00 ( 0 . 3 ) OTHER OPERATING EXPENSES 79 - 610 - 78 - 00 - 9005 MERIT 0 . 00 0 . 00 16 , 500 . 00 010 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL OTHER OPERATING EXPENSES 0 . 00 0 . 00 16 , 500 . 00 0 . 0 TOTAL EXPENSES : PARKS 54 , 084 . 68 315 , 048 . 27 744 , 886 . 00 42 . 2 RECREATION EXPENSES PERSONNEL SERVICES 79 - 650 - 50 - 00 - 5107 SALARIES - RECREATION 43 , 785 . 88 192 , 023 . 77 359 , 525 . 00 53 . 4 79 - 650 - 50 - 00 - 5108 CONCESSION STAFF 360 . 38 8 , 498 . 77 81000 . 00 106 . 2 79 - 650 - 50 - 00 - 5109 SALARIES - PRE SCHOOL 9 , 393 . 60 22 , 254 . 00 90 , 000 . 00 24 . 7 79 - 650 - 50 - 00 - 5136 SALARIES - PART TIME 0 . 00 0 . 00 39 , 110 . 00 0 . 0 79 - 650 - 50 - 00 - 5137 SALARIES - OVERTIME 0 . 00 0 . 00 350 . 00 0 . 0 P52 DATE : 11/21/ 2008 UNITED CITY OF YORKVILLE PAGE : 55 TIME : 12 : 55 : 57 DETAILED REVENUE & EXPENSE REPORT F- YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : PARKS & RECREATION FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ RECREATION EXPENSES PERSONNEL SERVICES 79 - 650 - 50 - 00 - 5150 SALARIES - INSTRUCTOR CONTRACTU 13 , 845 . 43 74 , 018 . 90 80 , 000 . 00 92 . 5 79 - 650 - 50 - 00 - 5155 SALARIES - RECORDING SECRETARY 102 . 35 11429 . 48 2 , 750 . 00 51 . 9 TOTAL PERSONNEL SERVICES 67 , 487 . 64 298 , 224 . 92 579 , 735 . 00 51 . 4 CONTRACTUAL SERVICES 79 - 650 - 62 - 00 - 5408 MAINTENANCE SUPPLIES 53 . 49 21639 . 65 51500 . 00 47 . 9 79 - 650 - 62 - 00 - 5409 MAINTENANCE-VEHICLES 0 . 00 11244 . 67 3 , 000 . 00 41 . 4 79 - 650 - 62 - 00 - 5410 MAINTENANCE-OFFICE EQUIPMENT 254 . 21 2 , 539 . 96 71000 . 00 36 . 2 79 - 650 - 62 - 00 - 5426 YOUTH SERVICES GRANT EXPENSES 0 . 00 454 . 34 2 , 000 . 00 22 . 7 79 - 650 - 62 - 00 - 5435 ELECTRICITY 0 . 00 7 , 616 . 79 10 , 000 . 00 76 . 1 79 - 650 - 62 - 00 - 5437 TELEPHONE/ INTERNET 0 . 00 559 . 24 11500 . 00 37 . 2 79 - 650 - 62 - 00 - 5438 CELLULAR TELEPHONE 0 . 00 11659 . 47 5 , 000 . 00 33 . 1 79 - 650 - 62 - 00 - 5445 PORTABLE TOILETS 0 . 00 2 , 732 . 69 69000 . 00 45 . 5 79 - 650 - 62 - 00 - 5603 PUBLISHING/ADVERTISING 0 . 00 16 , 314 . 80 29 , 000 . 00 56 . 2 79 - 650 - 62 - 00 - 5605 HOOKS/ PUBLICATIONS 0 . 00 288 . 16 422 . 00 68 . 2 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CONTRACTUAL SERVICES 307 . 70 36 , 049 . 77 69 , 422 . 00 51 . 9 PROFESSIONAL DEVELOPMENT 79 - 650 - 64 - 00 - 5600 DUES 0 . 00 75 . 00 2 , 750 . 00 2 . 7 79 - 650 - 64 - 00 - 5604 TRAINING AND CONFERENCES 0 . 00 1 , 020 . 00 4 , 500 . 00 22 . 6 79 - 650 - 64 - 00 - 5605 TRAVEL EXPENSE 20 . 80 20 . 80 1 , 550 . 00 1 . 3 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL PROFESSIONAL DEVELOPMENT 20 . 80 1 , 115 . 80 8 , 800 . 00 12 . 6 OPERATIONS 79 - 650 - 65 - 00 - 5802 OFFICE SUPPLIES 172 . 27 2 , 293 . 57 7 , 000 . 00 32 . 7 79 - 650 - 65 - 00 - 5803 PROGRAM EXPENSES 31360 . 06 33 , 419 . 33 50 , 000 . 00 66 . 8 79 - 650 - 65 - 00 - 5804 OPERATING SUPPLIES 20 . 72 564 . 63 31600 . 00 15 . 6 79 - 650 - 65 - 00 - 5805 RECREATION EQUIPMENT 0 . 00 1 , 624 . 07 10 , 000 . 00 16 . 2 79 - 650 - 65 - 00 - 5808 POSTAGE & SHIPPING ( 133 . 89 ) 6 , 692 . 16 7 , 800 . 00 85 . 7 79 - 650 - 65 - 00 - 5812 GASOLINE 0 . 00 21804 . 24 51000 . 00 56 . 0 79 - 650 - 65 - 00 - 5826 MILEAGE 0 . 00 107 . 06 400 . 00 26 . 7 79 - 650 - 65 - 00 - 5827 GOLF OUTING EXPENSES 0 . 00 21 , 457 . 33 20 , 200 . 00 106 . 2 P53 DATE : 11/21 /2008 UNITED CITY OF YORKVILLE PAGE ; 56 TIME : 12 : 55 : 57 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 _ WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : PARKS & RECREATION FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL 2 ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ . NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ RECREATION EXPENSES OPERATIONS 79 - 650 - 65 - 00 - 5828 CONCESSIONS 0 . 00 16 , 255 . 17 11 , 500 . 00 141 . 3 79 - 650 - 65 - 00 - 5833 HOMETOWN DAYS EXPENSES 1 , 519 . 33 93 , 757 , 09 95 , 000 . 00 98 . 6 79 - 650 - 65 - 00 - 5840 SCHOLARSHIPS 0 . 00 430 . 50 6 , 825 . 00 6 . 3 79 - 650 - 65 - 00 - 5841 PROGRAM REFUND 447 . 00 61197 . 91 91000 . 00 68 . 8 TOTAL OPERATIONS 51385 . 49 185 , 603 . 06 226 , 325 . 00 82 . 0 RETIREMENT 79 - 650 - 72 - 00 - 6500 IMRF PARTICIPANTS 41083 . 42 16 , 241 . 58 29 , 678 . 00 54 . 7 79 - 650 - 72 - 00 - 6501 SOCIAL SECURITY/MEDICARE 44890 . 64 20 , 510 . 91 45 , 003 . 00 45 . 5 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL RETIREMENT 8 , 974 . 06 36 , 752 . 49 74 , 681 . 00 49 . 2 . CAPITAL OUTLAY 79 - 650 - 75 - 00 - 7002 COMPUTER EQUIP & SOFTWARE 0 . 00 154 . 85 31400 . 00 4 . 5 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CAPITAL OUTLAY 0 . 00 154 . 85 31400 . 00 4 . 5 OTHER OPERATING EXPENSES 79 - 650 - 78 - 00 - 9005 MERIT 0 . 00 0 . 00 14 , 381 . 00 0 . 0 79 - 650 - 78 - 00 - 9009 RESERVE 0 . 00 440 . 00 13 , 168 . 00 3 . 3 TOTAL OTHER OPERATING EXPENSES 0 . 00 440 . 00 27 , 549 . 00 1 . 5 TOTAL EXPENSES : RECREATION 82 , 175 . 69 558 , 340 . 89 989 , 912 . 00 56 . 4 TOTAL FUND REVENUES 116 , 699 . 03 976 , 270 . 96 11763 , 798 . 00 55 . 3 TOTAL FUND EXPENSES 136 , 260 . 37 873 , 389 . 16 1 , 805 , 547 . 00 48 . 3 FUND SURPLUS (DEFICIT) ( 19 , 561 . 34 ) 102 , 881 . 80 ( 41 , 749 . 00 ) ( 246 . 4 ) P54 DATE : 11/ 21/2008 UNITED CITY OF YORKVILLE PAGE : 57 TIME : 12 : 55 : 57 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : RECREATION CENTER FOR 6 PERIODS ENDING OCTOBER 311 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR- TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL REVENUES CHARGES FOR SERVICES 80 - 000 - 42 - 00 - 4200 MEMBERSHIP FEES 28 , 435 . 00 118 , 571 . 07 423 , 890 . 00 27 . 9 80 - 000 - 42 - 00 - 4210 GUEST FEES 287 . 00 41889 . 00 7 , 167 . 00 68 . 2 80 - 000 - 42 - 00 - 4220 SWIM CLASS 11280 . 00 71033 . 00 20 , 000 . 00 35 . 1 80 - 000 -42 - 00 - 4230 PERSONAL TRAINING FEES 1 , 626 . 00 5 , 223 . 00 18 , 750 . 00 27 . 8 80 - 000 - 42 - 00 -4240 TANNING SESSIONS 139 . 00 564 . 00 7 , 500 . 00 7 . 5 80 - 000 - 42 - 00 - 4270 FEES FOR PROGRAMS 32 , 919 . 50 47 , 170 . 17 125 , 000 . 00 37 . 7 80 - 000 -42 - 00 - 4280 CONCESSIONS 821 . 33 3 , 285 . 41 111666 . 00 28 . 1 80 - 000 -42 - 00 - 4285 VENDING MACHINES 0 . 00 0 . 00 500 . 00 0 . 0 80 - 000 - 42 - 00 -4286 RENTAL INCOME 47 . 00 11050 . 75 41333 . 00 24 . 2 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CHARGES FOR SERVICES 65 , 554 . 83 187 , 786 . 40 618 , 806 . 00 30 . 3 MISCELLANEOUS 80 - 000 - 44 - 00 - 4400 DONATIONS/ SPONSORSHIP 180 . 00 230 . 00 31200 . 00 7 . 1 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL MISCELLANEOUS 180 . 00 230 . 00 31200 . 00 7 . 1 INTERGOVERNMENTAL 80 - 000 - 45 - 00 - 4550 GRANTS/SCHOLARSHIPS 0 . 00 0 . 00 10000 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - - - _ _ _ _ _ _ _ _ _ - - - ' TOTAL INTERGOVERNMENTAL 0 . 00 0 . 00 11000 . 00 0 . 0 TOTAL REVENUES : GENERAL 65 , 734 . 83 188 , 016 . 40 623 , 006 . 00 30 . 1 EXPENSES PERSONNEL SERVICES ` 80 - 000 - 50 - 00 - 5107 SALARIES - REC CENTER 31946 . 14 10 , 654 . 59 32 , 000 . 00 33 . 2 80 - 000 - 50 - 00 - 5109 SALARIES - PRESCHOOL 21403 . 80 71394 . 08 63 , 000 . 00 11 . 7 80 - 000 - 50 - 00 - 5136 SALARIES - PART TIME 13 , 181 . 26 35 , 974 . 66 114 , 515 . 00 31 . 4 80 - 000 - 50 - 00 - 5137 SALARIES - OVERTIME 148 . 50 952 . 90 21000 . 00 47 . 6 80 - 000 - 50 - 00 - 5150 SALARIES - INSTRUCTORS 6 , 382 . 75 20 , 785 . 00 81000 . 00 259 . 8 TOTAL PERSONNEL SERVICES 26 , 062 . 45 75 , 761 . 23 219 , 515 . 00 34 . 5 P55 DATE : 11/21/2008 UNITED CITY OF YORKVILLE PAGE : 58 TIME : 12 : 55 : 57 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : RECREATION CENTER FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL °s ACCOUNT OCTOBER YEAR-TO -DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL CONTRACTUAL SERVICES 80 - 000 - 62 - 00 - 5408 MAINTENANCE SUPPLIES 1 , 346 . 43 8 , 583 . 52 61750 . 00 127 . 1 80 - 000 - 62 - 00 - 5410 MAINTENANCE- OFFICE EQUIP . 107 . 91 296 . 29 51650 . 00 5 . 2 80 - 000 - 62 - 00 - 5416 MAINTENANCE- GENERAL 10 . 48 7 , 760 . 55 34800 . 00 204 . 2 80 - 000 - 62 - 00 - 5426 GRANTS 0 . 00 0 . 00 11000 . 00 0 . 0 80 - 000 - 62 - 00 - 5430 TOWEL RENTAL 20 . 00 20 . 00 900 . 00 2 . 2 80 - 000 - 62 - 00 - 5431 POOL REPAIR 123 . 41 252 . 75 1 , 240 . 00 20 . 3 80 - 000 - 62 - 00 - 5432 LEASE PAYMENT 17 , 500 . 00 87 , 500 . 00 175 , 000 . 00 50 . 0 80 - 000 - 62 - 00 - 5433 LICENSES /PERMITS 0 . 00 250 . 00 5 , 300 . 00 4 . 7 80 - 000 - 62 - 00 - 5434 POOL SUPPLIES 0 . 00 31437 . 03 4 , 400 . 00 78 . 1 80 - 000 - 62 - 00 - 5435 ELECTRICITY 294 . 74 7 , 114 . 45 47 , 250 . 00 15 . 0 80 - 000 - 62 - 00 - 5437 TELEPHONE/INTERNET/ CABLE 116 . 54 622 . 54 41900 . 00 12 . 7 80 - 000 - 62 - 00 - 5438 CELLULAR PHONE 0 . 00 237 . 40 500 . 00 47 . 4 80 - 000 - 62 - 00 - 5439 PROPERTY TAX 0 . 00 0 . 00 0 . 00 0 . 0 80 - 000 - 62 - 00 - 5440 SECURITY 0 . 00 0 . 00 720 . 00 0 . 0 80 - 000 - 62 - 00 - 5603 PUBLISHING/ADVERTISING 0 . 00 233 . 70 21100 . 00 11 . 1 80 - 000 - 62 - 00 - 5605 HOOKS/PUBLICATION 0 . 00 4 . 00 100 . 00 4 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ . TOTAL CONTRACTUAL SERVICES 19 , 519 . 51 1161312 . 23 259 , 610 . 00 44 . 8 PROFESSIONAL DEVELOPMENT 80 - 000 - 64 - 00 - 5600 DUES 0 . 00 85 . 00 900 . 00 9 . 4 80 - 000 - 64 - 00 - 5604 TRAINING & CONFERENCES 0 . 00 166 . 80 14000 . 00 16 . 6 80 - 000 - 64 - 00 - 5605 TRAVEL EXPENSES 0 . 00 0 . 00 500 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL PROFESSIONAL DEVELOPMENT 0 . 00 251 . 60 2 , 400 . 00 10 . 4 OPERATIONS 80 - 000 - 65 - 00 - 5802 OFFICE SUPPLIES 0 . 00 41912 . 75 41375 . 00 112 . 2 80 - 000 - 65 - 00 - 5803 PROGRAM EXPENSES 1 , 108 . 79 71376 . 26 18 , 300 . 00 40 . 3 80 - 000 - 65 - 00 - 5804 OPERATING SUPPLIES 0 . 00 21809 . 58 2 , 000 . 00 140 . 4 80 - 000 - 65 - 00 - 5805 RECREATION EQUIPMENT 353 . 95 21339 . 69 10 , 000 . 00 23 . 3 80 - 000 - 65 - 00 - 5808 POSTAGE & SHIPPING 14 . 65 73 . 15 1 , 100 . 00 6 . 6 80 - 000 - 65 - 00 - 5812 GASOLINE 0 . 00 0 . 00 1 , 000 . 00 0 . 0 80 - 000 - 65 - 00 - 5826 MILEAGE 0 . 00 0 . 00 300 . 00 0 . 0 80 - 000 - 65 - 00 - 5828 CONCESSIONS EXPENSES 335 . 00 2 , 051 . 13 9 , 000 . 00 22 . 7 80 - 000 - 65 - 00 - 5840 SCHOLARSHIPS 0 . 00 0 . 00 1 , 000 . 00 0 . 0 P56 DATE : 11/21/ 2008 UNITED CITY OF YORKVILLE PAGE : 59 TIME : 12 : 55 : 57 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : RECREATION CENTER FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL EXPENSES OPERATIONS 80 - 000 - 65 - 00 - 5841 PROGRAM REFUNDS 88 . 00 93 . 00 4 , 000 . 00 2 . 3 80 - 000 - 65 - 00 - 5842 MEMBERSHIP REFUNDS 50 . 00 288 . 00 0 . 00 ( 100 . 0 ) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL OPERATIONS 11950 . 39 191943 . 56 51 , 075 . 00 39 . 0 RETIREMENT 80 - 000 - 72 - 00 - 6500 IMRF 446 . 41 1 , 281 . 01 3 , 801 . 00 33 . 7 80 - 000 - 72 - 00 - 6501 SOCIAL SECURITY 1 , 993 . 81 51795 . 84 12 , 348 . 00 46 . 9 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL RETIREMENT 2 , 440 . 22 7 , 076 . 85 16 , 149 . 00 43 . 8 CAPITAL OUTLAY 80 - 000 - 75 - 00 - 7002 COMPUTER EQUIP & SOFTWARE 0 . 00 22 , 277 . 84 16 , 500 . 00 135 . 0 80 - 000 - 75 - 00 - 7003 OFFICE EQUIPMENT 0 . 00 0 . 00 2 , 500 . 00 0 . 0 80 - 000 - 75 - 00 - 7500 PHONE SYSTEM 0 . 00 6 , 074 . 00 81300 . 00 73 . 1 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - TOTAL CAPITAL OUTLAY 0 . 00 28 , 351 . 84 27 , 300 . 00 103 . 8 TRANSFERS 80 - 000 - 99 - 00 - 9979 TRANSFER TO PARKS & REC 11 , 738 . 75 23 , 478 . 00 46 , 956 . 00 50 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL TRANSFERS 11 , 736 . 75 23 , 478 . 00 46 , 956 . 00 50 . 0 TOTAL EXPENSES : GENERAL 61 , 711 . 32 271 , 175 . 51 623 , 005 . 00 43 . 5 TOTAL FUND REVENUES 65 , 734 . 83 188 , 016 . 40 623 , 006 . 00 30 . 1 TOTAL FUND EXPENSES 61 , 711 . 32 271 , 175 . 51 623 , 005 . 00 43 . 5 FUND SURPLUS (DEFICIT ) 4 , 023 . 51 ( 83 , 159 . 11 ) 1 . 00 ( 5911 . 0 ) P57 DATE : 11/ 21/2008 UNITED CITY OF YORKVILLE PAGE : 60 TIME : 12 : 55 : 57 DETAILED REVENUE L EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : LIBRARY FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL °s ACCOUNT OCTOBER YEAR- TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - _ _ _ - - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL REVENUES TAXES 82 - 000 - 40 - 00 - 3992 LIBRARY BOND PROP . TAX 208 , 730 . 59 434 , 964 . 15 467 , 425 . 00 93 . 0 82 - 000 -40 - 00 - 3996 CARRY OVER- BOOK DEV FEES 0 . 00 0 . 00 1861700 . 00 0 . 0 82 - 000 - 40 - 00 - 3997 CARRY OVER - BLDG DEV FEES 0 . 00 0 . 00 171 , 782 . 00 0 . 0 82 - 000 - 40 - 00 - 4000 REAL ESTATE TAXES 293 , 768 . 54 612 , 100 . 45 658 , 252 . 00 92 . 9 82 - 000 - 40 - 00 - 4010 PERSONAL PROPERTY TAX 0 . 00 2 , 635 . 84 31360 . 00 78 . 4 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL TAXES 502 , 499 . 13 1 , 049 , 700 . 44 1 , 4871519 . 00 70 . 5 CHARGES FOR SERVICES 82 - 000 -42 - 00 - 4211 DEVELOPMENT FEES - BUILDING 0 . 00 180950 . 00 100 , 000 . 00 18 . 9 82 - 000 - 42 - 00 - 4215 DEVELOPMENT FEES - BOOKS 0 . 00 188950 . 00 1001000 . 00 18 . 9 82 - 000 -42 - 00 - 4260 COPY FEES 242 . 00 1 , 451 . 17 2 , 500 . 00 58 . 0 82 - 000 - 42 - 00 - 4261 LIBRARY SUBSCRIPTION CARDS 934 . 65 91419 . 79 15 , 000 . 00 62 . 7 62 - 000 - 42 - 00 - 4286 RENTAL INCOME 77 . 85 329 . 40 4 , 000 . 00 6 . 2 82 - 000 - 42 - 00 - 4287 LIBRARY BLDG RENTAL 30 . 00 333 . 75 1 , 500 . 00 22 . 2 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - _ - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - TOTAL CHARGES FOR SERVICES 1 , 284 . 50 49 , 434 . 11 223 , 000 . 00 22 . 1 FINES 82 - 000 - 43 - 00 -4330 LIBRARY FINES 1 , 121 . 03 4 , 935 . 21 7 , 000 . 00 70 . 5 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL FINES 11121 . 03 41935 . 21 7 , 000 . 00 70 . 5 MISCELLANEOUS 82 - 000 - 44 - 00 - 4432 SALE OF BOOKS 41 . 50 450 . 40 11000 . 00 45 . 0 82 - 000 - 44 - 00 -4450 MEMORIALS 100 . 00 1 , 418 . 00 41000 . 00 35 . 4 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL MISCELLANEOUS 141 . 50 1 , 868 . 40 50000 . 00 37 . 3 INTERGOVERNMENTAL 82 - 000 - 45 - 00 -4550 GRANTS 0 . 00 0 . 00 17 , 500 . 00 0 . 0 TOTAL INTERGOVERNMENTAL 0 . 00 0 . 00 17 , 500 . 00 0 . 0 INTEREST P58 DATE : 11/21/ 2008 UNITED CITY OF YORKVILLE PAGE : 61 TIME : 12 : 55 : 57 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : LIBRARY FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL g ACCOUNT OCTOBER YEAR- TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL REVENUES INTEREST 82 - 000 - 46 - 00 - 4600 INVESTMENT INCOME 1 , 476 . 83 6 , 692 . 18 21500 . 00 267 . 6 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL INTEREST 1 , 476 . 83 6 , 692 . 18 2 , 500 . 00 267 . 6 TOTAL REVENUES : GENERAL 506 , 522 . 99 1 , 112 , 630 . 34 1 , 742 , 519 . 00 63 . 8 EXPENSES PERSONNEL SERVICES 82 - 000 - 50 - 00 - 5107 SALARIES - LIBRARY 50 , 400 . 51 201 , 214 . 32 600 , 000 . 00 33 . 5 82 - 000 - 50 - 00 - 5203 GROUP HEALTH INSURANCE 30961 . 89 19 , 806 . 30 52 , 800 . 00 37 . 5 82 - 000 - 50 - 00 - 5204 GROUP LIFE INSURANCE 82 . 68 330 . 72 3 , 000 . 00 11 . 0 82 - 000 - 50 - 00 - 5205 DENTAL & VISION ASSISTANCE 331 . 24 11691 . 10 4 , 200 . 00 40 . 2 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL PERSONNEL SERVICES 54 , 776 . 32 223 , 042 . 44 660 , 000 . 00 33 . 7 PROFESSIONAL SERVICES 82 - 000 - 61 - 00 - 5322 BONDING 0 . 00 1 , 875 . 00 2 , 000 . 00 93 . 7 82 - 000 - 61 - 00 - 5323 ATTORNEY 0 . 00 0 . 00 3 , 000 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL PROFESSIONAL SERVICES 0 . 00 11875 . 00 51000 . 00 37 . 5 CONTRACTUAL SERVICES 82 - 000 - 62 - 00 - 5401 CONTRACT SERVICES 631 . 08 5 , 689 . 93 20 , 000 . 00 28 . 4 82 - 000 - 62 - 00 - 5407 MAINTENANCE-BLDG/JANITORIAL 78 . 00 2 , 480 . 24 10 , 000 . 00 24 . 8 82 - 000 - 62 - 00 - 5410 MAINTENANCE- OFFICE EQUIPMENT 286 . 80 1 , 477 . 49 100000 . 00 14 . 7 82 - 000 - 62 - 00 - 5412 MAINTENANCE- PHOTOCOPIER 91 . 39 143 . 47 10 , 000 . 00 1 . 4 82 - 000 - 62 - 00 - 5435 ELECTRICITY 0 . 00 11371 . 00 5 , 000 . 00 27 . 4 82 - 000 - 62 - 00 - 5436 TELEPHONE 439 . 31 11616 . 71 7 , 000 . 00 23 . 0 82 - 000 - 62 - 00 - 5437 NICOR GAS 146 . 38 470 . 26 40 , 000 . 00 1 . 1 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CONTRACTUAL SERVICES 1 , 672 - 96 13 , 249 . 10 102 , 000 . 00 12 . 9 PROFESSIONAL DEVELOPMENT 82 - 000 - 64 - 00 - 5603 SUBSCRIPTIONS 70 . 00 4 , 256 . 36 8 , 000 . 00 53 . 2 P59 DATE : 11/ 21/2008 UNITED CITY OF YORKVILLE PAGE : 62 TIME : 12 : 55 : 57 DETAILED REVENUE & EXPENSE REPORT F- YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : LIBRARY FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL EXPENSES PROFESSIONAL DEVELOPMENT 82 - 000 - 64 - 00 - 5604 TRAINING & CONFERENCES 76 . 00 671 . 00 21000 . 00 33 . 5 82 - 000 - 64 - 00 - 5607 PUBLIC RELATIONS 0 . 00 0 . 00 2 , 000 . 00 0 . 0 82 - 000 - 64 - 00 - 5616 EMPLOYEE RECOGNITION 100 . 00 257 . 90 31000 . 00 8 . 5 TOTAL PROFESSIONAL DEVELOPMENT 246 . 00 5 , 185 . 26 15 , 000 . 00 34 . 5 OPERATIONS 82 - 000 - 65 - 00 - 5800 CONTINGENCIES 11362 . 50 21339 . 14 64 , 574 . 00 3 . 6 82 - 000 - 65 - 00 - 5802 OFFICE SUPPLIES 322 . 73 498 . 21 101000 . 00 4 . 9 82 - 000 - 65 - 00 - 5806 LIBRARY SUPPLIES 989 . 56 4 , 424 . 86 104000 . 00 44 . 2 82 - 000 - 65 - 00 - 5807 CUSTODIAL SUPPLIES 754 . 45 4 , 741 . 44 15 , 000 . 00 31 . 6 82 - 000 - 65 - 00 - 5808 POSTAGE & SHIPPING 420 . 00 420 . 00 2 , 000 . 00 21 . 0 82 - 000 - 65 - 00 - 5810 PUBLISHING & ADVERTISING 0 . 00 28 . 00 2 , 000 . 00 1 . 4 82 - 000 - 65 - 00 - 5826 MILEAGE 191 . 97 481 . 18 11000 . 00 48 . 1 82 - 000 - 65 - 00 - 5832 VIDEOS 345 . 48 3 , 729 . 69 5 , 000 . 00 74 . 5 82 - 000 - 65 - 00 - 5833 ALARM MONITORING 0 . 00 0 . 00 0 . 00 0 . 0 82 - 000 - 65 - 00 - 5834 LIBRARY PROGRAMMING 312 . 14 2 , 776 . 32 10 , 000 . 00 27 . 7 82 - 000 - 65 - 00 - 5835 LIBRARY BOARD EXPENSES 0 . 00 0 . 00 2 , 000 . 00 0 . 0 82 - 000 - 65 - 00 - 5836 BOOKS -ADULT 41150 . 65 9 , 941 . 65 15 , 000 . 00 66 . 2 82 - 000 - 65 - 00 - 5837 BOOKS- JUVENILE 55 . 00 12 , 686 . 11 20 , 000 . 00 63 . 4 82 - 000 - 65 - 00 - 5838 BOOKS -AUDIO 205 . 29 1 , 816 . 39 10 , 000 . 00 18 . 1 82 - 000 - 65 - 00 - 5839 BOOKS -REFERENCE 359 . 17 71111 . 22 20 , 000 . 00 35 . 5 82 - 000 - 65 - 00 - 5840 BOOKS -DEVELOPMENT FEE 12 , 057 . 51 19 , 718 . 92 100 , 000 . 00 19 . 7 82 - 000 - 65 - 00 - 5841 MEMORIALS/GIFTS 0 . 00 616 . 93 41000 . 00 15 . 4 82 - 000 - 65 - 00 - 5842 BLDG-DEVELOPMENT FEES 0 . 00 6 , 850 . 22 1000000 . 00 6 . 8 82 - 000 - 65 - 00 - 5843 CD ' S/MUSIC 10 . 99 11211 . 33 50000 . 00 24 . 2 82 - 000 - 65 - 00 - 5844 MEETING ROOM 0 . 00 0 . 00 1 , 500 . 00 0 . 0 TOTAL OPERATIONS 21 , 537 . 44 79 , 391 . 61 397 , 074 . 00 19 . 9 DEBT SERVICE 82 - 000 - 66 - 00 - 6012 2005B LIBRARY BOND 0 . 00 160 , 562 . 51 346 , 145 . 00 46 . 3 82 - 000 - 66 - 00 - 6014 2006 LIBRARY BOND 0 . 00 35 , 650 . 00 121 , 300 . 00 29 . 3 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL DEBT SERVICE 0 . 00 196 , 212 . 51 467 , 445 . 00 41 . 9 P60 DATE : 11 /21/ 2008 UNITED CITY OF YORKVILLE PAGE : 63 TIME : 12 : 55 : 57 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : LIBRARY FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED GENERAL RETIREMENT 82 - 000 - 72 - 00 - 6500 IMRF PARTICPANTS 1 , 615 . 23 6 , 419 . 16 13 , 000 . 00 49 . 3 82 - 000 - 72 - 00 - 6501 SOCIAL SECURITY/MEDICARE 3 , 855 . 63 15 , 392 . 87 40 , 000 . 00 38 . 4 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL RETIREMENT 51470 . 86 21 , 812 . 03 53 , 000 . 00 41 . 1 ' CAPITAL OUTLAY 62 - 000 - 75 - 00 - 7002 COMPUTER EQUIPMENT & SOFTWARE 230 . 71 11360 . 91 18 , 000 . 00 7 . 5 82 - 000 - 75 - 00 - 7003 AUTOMATION 0 . 00 61839 . 56 25 , 000 . 00 27 . 3 82 - 000 - 75 - 00 - 7703 BUILDING EXPANSION 0 . 00 14 , 957 . 63 0 . 00 ( 100 . 0 ) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CAPITAL OUTLAY 230 . 71 23 , 158 . 10 43 , 000 . 00 53 . 8 OTHER OPERATING EXPENSES 82 - 000 - 78 - 00 - 9020 LIBRARY BOND PAYBACK 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL OTHER OPERATING EXPENSES 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL EXPENSES : GENERAL 83 , 934 - 29 563 , 926 . 05 1 , 742 , 519 . 00 32 . 3 TOTAL FUND REVENUES 506 , 522 . 99 11112 , 630 . 34 1 , 742 , 519 . 00 63 . 8 TOTAL FUND EXPENSES 83 , 934 . 29 563 , 926 . 05 1 , 742 , 519 . 00 32 . 3 FUND SURPLUS (DEFICIT ) 422 , 588 . 70 548 , 704 . 29 0 . 00 100 . 0 P61 DATE : 11/21 /2008 UNITED CITY OF YORKVILLE PAGE : 64 TIME : 12 : 55 : 57 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : FOX INDUSTRIAL FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR- TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL REVENUES TAXES 85 - 000 - 40 - 00 - 3999 BEGINNING FUND BALANCE 0 . 00 0 . 00 93 , 924 . 00 0 . 0 85 - 000 - 40 - 00 -4090 TIF REVENUES 13 , 087 . 42 200 , 863 . 96 77 , 430 . 00 259 . 4 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - - - _ _ _ _ _ _ _ - TOTAL TAXES 13 , 087 . 42 200 , 863 . 96 171 , 354 . 00 117 . 2 INTEREST 85 - 000 -46 - 00 - 4600 INVESTMENT INCOME 198 . 93 11184 . 16 31500 . 00 33 . 8 TOTAL INTEREST 198 . 93 1 , 184 . 16 3 , 500 . 00 33 8 TRANSFERS 85 - 000 - 49 - 00 - 4905 TRANSFER FROM MFT FUND 0 . 00 0 . 00 0 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - - - _ _ _ _ _ _ _ _ _ _ _ _ - - _ _ _ _ _ _ _ - _ _ _ _ _ _ _ _ _ _ _ _ - - - - - - - - TOTAL TRANSFERS 0 . 00 0 . 00 0 . 00 0 . 0 _ TOTAL REVENUES : GENERAL 13 , 286 . 35 202 , 048 . 12 174 , 854 . 00 115 . 5 EXPENSES DEBT SERVICES 85 - 000 - 66 - 00 - 6021 FOX IND BOND-PRINCIPAL PMT 0 . 00 0 . 00 60 , 000 . 00 0 . 0 85 - 000 - 66 - 00 - 6022 FOX IND BOND- INT PAYMENT 0 . 00 71777 . 50 20 , 555 . 00 37 . 8 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL DEBT SERVICES 0 . 00 7 , 777 . 50 80 , 555 . 00 9 . 6 CAPITAL OUTLAY 85 - 000 - 75 - 00 - 7901 FOX INDUSTRIAL - NON MFT 0 . 00 0 . 00 0 . 00 0 . 0 85 - 000 - 75 - 00 - 7902 FOX INDUSTRIAL EXPENSES 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL CAPITAL OUTLAY - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0 . 00 0 . 00 0 . 00 0 . 0 OTHER 85 - 000 - 78 - 00 - 9007 ADMINSITRATION FEES 0 . 00 0 . 00 375 . 00 0 . 0 85 - 000 - 78 - 00 - 9010 RESERVE- FUTURE BOND PYMTS 0 . 00 0 . 00 93 , 924 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL OTHER 0 . 00 0 . 00 94 , 299 . 00 0 . 0 P62 DATE : 11/ 21/ 2008 UNITED CITY OF YORKVILLE PAGE : 65 TIME : 12 : 55 : 57 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 . ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : FOX INDUSTRIAL FOR 6 PERIODS ENDING OCTOBER 311 2008 FISCAL FISCAL ACCOUNT OCTOBER YEAR-TO -DATE YEAR COLLECTED/ .. NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - TOTAL EXPENSES : GENERAL 0 . 00 7 , 777 . 50 174 , 854 . 00 4 . 4 TOTAL FUND REVENUES 13 , 286 . 35 202 , 048 . 12 174 , 854 . 00 115 . 5 TOTAL FUND EXPENSES 0 . 00 7 , 777 . 50 174 , 854 . 00 4 . 4 FUND SURPLUS (DEFICIT ) 13 , 286 . 35 194 , 270 . 62 0 . 00 10010 P63 / 21/ 2008 UNITED CITY OF YORKVILLE PAGE : 67 : 55 : 57 DETAILED REVENUE L EXPENSE REPORT F-YR : 09 470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : COUNTRYSIDE TIF PROJECT FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL e r OCTOBER YEAR-TO -DATE YEAR COLLECTED/ DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED - 40 - 00 - 3999 BEGINNING FUND BALANCE 0 . 00 0 . 00 2 , 856 , 390 . 00 0 . 0 - 40 - 00 - 4090 TIF REVENUES 37 . 35 8 , 442 . 47 0 . 00 100 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TAXES 37 . 35 8 , 442 . 47 21856 , 390 . 00 0 . 2 ST - 46 - 00 -4600 INVESTMENT INCOME 31809 . 74 25 , 898 . 98 75 , 000 . 00 34 . 5 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ INTEREST 3 , 809 . 74 25 , 898 . 98 75 , 000 . 00 34 . 5 REVENUES : GENERAL 3 , 847 . 09 34 , 341 . 45 21931 , 390 . 00 1 . 1 FINANCING - 66 - 00 - 6002 COUNTRYSIDE TIF- INTEREST PMT 0 . 00 0 . 00 0 . 00 0 . 0 - 66 - 00 - 6022 BOND - INT PAYMENT 0 . 00 71 , 433 . 75 142 , 868 . 00 49 . 9 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - OTHER FINANCING 0 . 00 71 , 433 . 75 142 , 868 . 00 49 . 9 - - 78 - 00 - 9007 ADMINISTRATION FEES 51859 . 00 12 , 915 . 00 21500 . 00 516 . 6 - 78 - 00 - 9009 RESERVE 0 . 00 0 . 00 0 . 00 0 . 0 1 - 78 - 00 - 9010 RESERVE - FUTURE BOND PAYMENT 0 . 00 0 . 00 2 , 786 , 022 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ OTHER 51859 . 00 12 , 915 . 00 21788 , 522 . 00 0 . 4 EXPENSES : GENERAL 51859 . 00 84 , 348 . 75 21931 , 390 . 00 2 . 8 IND REVENUES 3 , 847 . 09 34 , 341 . 45 2 , 931 , 390 . 00 1 . 1 IND EXPENSES 59859 . 00 84 , 348 . 75 2 , 931 , 390 . 00 2 . 8 :PLUS (DEFICIT) ( 2 , 011 . 91 ) ( 50 , 007 . 30 ) 0 . 00 100 . 0 i P64 DATE : 11/21/2008 UNITED CITY OF YORKVILLE PAGE : 68 TIME : 12 : 55 : 57 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : DOWNTOWN TIF FOR 6 PERIODS ENDING OCTOBER 31 , 2008 FISCAL FISCAL g ACCOUNT OCTOBER YEAR- TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ GENERAL REVENUES TAXES 88 - 000 -40 - 00 - 3999 BEGINNING FUND BALANCE 0 . 00 0 . 00 281693 . 00 0 . 0 88 - 000 - 40 - 00 - 4090 TIF REVENUES 3 , 762 . 66 65 , 119 . 38 28 , 000 . 00 232 . 5 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL TAXES 3 , 762 . 66 65 , 119 . 38 56 , 693 . 00 114 . 8 EXPENSES OTHER OPERATING EXPENSES 88 - 000 - 78 - 00 - 7101 IN TOWN ROAD PROGRAM 0 . 00 0 . 00 0 . 00 0 . 0 88 - 000 - 78 - 00 - 9007 ADMINISTRATIVE FEES 45 . 00 45 . 00 10 , 000 . 00 0 . 4 88 - 000 - 78 - 00 - 9010 RESERVE 0 . 00 0 . 00 46 , 693 . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL OTHER OPERATING EXPENSES 45 . 00 45 . 00 56 , 693 . 00 0 . 0 TOTAL FUND REVENUES 3 , 762 . 66 65 , 119 . 38 56 , 693 . 00 114 . 8 TOTAL FUND EXPENSES 45 . 00 45 . 00 56 , 693 . 00 0 . 0 FUND SURPLUS (DEFICIT ) 3 , 717 . 66 65 , 074 . 38 0 . 00 100 . 0 P65 c/py Reviewed By: Agenda Item Number J� ,5 �T Legal ❑ N ._. Finance ❑ EST. 1836 Engineer ❑ Tracking Number d Vj City Administrator ❑ Consultant ❑ I l aUyq_ Qa LE Agenda Item Summary Memo Title: Monthly Budget Report for November Meeting and Date: Administration Committee 1/8/09 Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Rachel Wright Finance Name Department Agenda Item Notes: United City of Yorkville Kendall Couty, IL 2008-2009 Budget General Fund Summary Period Ending November 30, 2008 58 , 31 % Of Fiscal Year REVENUE/EXPENSE THRU 2008-2009 PERCENT VS. BUDGET November 30, 2008 BUDGET AMOUNT TOTAGEN UNDAEVENUE , 4847F GENERAL FUND EXPENSES Admin. 11060,388 2,3161703 45.77% Finance 25668, 108 4,5989950 58.02% Comm. Relations 825191 1645319 50.02% Engineering 293,320 5499097 53.42% Police 198575396 3,2391524 57.34% Planning & Development 258,734 5835704 44.33% Streets 343,835 573,473 59.96% Health & Sanitation 5617185 153065000 42.97% x a � TOTAL GENERAL'FUND'EXPENSES _. it�� 7;1,2�5",f*157�`���. ,� Note: Fund balance to account for $600,000 deficit in revenues. United City of Yorkville Kendall County, IL General Fund Summary November 2008 (58.31 %) 100% 90% 5{ y x% tr .y& ' $ r S' In ° fir} rx; rk= cu4 r'�b $0 /° err �Y: >5 +2 T" ; tx 'a ' ' r"ls� ,:Erf r;`• %rr Wli 70 % a , _ ' � AIN : � �in 4 i; r 'r r 144 ;x 60% i r x. '. 02008-2009 BUDGET Lt3 50% 11 Y is ( 13THRU v November 30, 2008 40% 30% 20% 10% ,a 0% TOTAL GENERAL Admin. Finance Comm. Engineering Police Planning & Streets Health & TOTAL GENERAL FUND Relations Development Sanitation GENERAL FUND EXPENSES FUND REVENUE EXPENSES United City of Yorkville Kendall County, IL Monthly Budget Report Period 7 (58.31%) FISCAL YTD FISCAL YEAR FISCAL YTD DEPARTMENT AGE ACCOUNT NUMBER DESCRIPTION ACTUAL BUDGET ACTUAL % EXPLANATION OF % OVERAGE ADMIN 3 01-110-50-00-5103 SALARIES - ALDERMAN 19,905.00 30,970.60 642 Being addressed at b month reveiw ADMIN 3 01-110-50-00-5115 SALARIES - SPECIAL CENSUS 17,455.23 0.00 100 Proposed in the FY 08109 revised budget. ADMIN 3 01-110-61-00-5300 LEGAL SERVICES 190,424.72 120,000.00 158.6 Increased use of attorneys for litigation City Code has been amended frequently. Will need to ADMIN 3 01-110-61-00-5311 CODIFICATION 3,071.00 3,500.00 87.7 be adjusted at mid-year budget. ADMIN 4 01-110-62-005403 SPECIAL CENSUS 3,758.28 0.00 100 To be adustetl at budget review All ily vacuum cleaners were broke. Cost or repairing ADMIN 4 01-110-62-00-5410 MAINTENANCE - OFFICE EQUIPMENT 8T50 100.00 8T5 3 vacuum cleaners. ADMIN 4 01-110.62-00-5436 1 TELEPHONE 10,285,581 16,000.00 641 May need to be adjusted. ADMIN 4 01-110-62-005438 CELLULAR PHONE 1,699.11 2,500.00 67.9 Will be adjusted at b month review. ADMIN 4 01-110-6400-5600 DUES 6,486.16 9,000.00 > 72 Annual dues for City Admin and Asst. City Admin for ADMIN 4 01-110-64-00-5601 ILLINOIS MUNICIPAL LEAGUE DUES 957.00 916.00 104.2 Dues increased based on est. population. ADMIN 4 01-110-64-00-5604 TRAINING & CONFERENCES . 4,579.00 s 5,875.00 - 77.9 IML registrations ADMIN 4 01-110-6400-5607 PUBLIC RELATIONS 139.95 100.00 139.9 No additional money expected to be needed. ADMIN. 4 01-110-65-00-5600 CONTINGENCIES 14,773.09 20,000.00 73.8 New police squad $10,561 authorized by Council ADMIN : .4 01-110-65-00-5802 OFFICE SUPPLIES 4,686.99 7,00000 .66.9 May need to be adjusted ADMIN 4 01-110-65-00-5804 OPERATING SUPPLIES 4,168.86 5,000.00 83.3 May need to be adjusted at b month budget. Final color copier bill came in from KopyKat ($2,100):. ADMIN 1 4.` 01-110-65-00-5809 PRINTING & COPYING 7,374.94 9.000.001 81.9 :. New bills should be lower than before. ADMIN 5 01410.78-00-9007 . APPRECIATION DINNER 1 1,977.30 52,000.00 98.8 One time event for employees FINANCE 6'. 01-120-50-005136 SALARIES- PART TIME 236.50 0.00 <: 100 :` Will be adjusted at 6 month review. FINANCE 6 01-120-50-005137' SALARIES-OVERTIME 616.39 750.00 82.1 Former employee cashed out overt ime. FINANCE ` 6 01-12061-005304 AUDIT FEES & EXPENSES 30,000.00 40,325.00 74.3' Annual audit, will not exceed FINANCE 6 01-120-62-005400' INSURANCE-LIABILITY & PROP. 373,613.88 - 210,000.00 177.9 8 month portion for FY09. Bill was aid in FY08 FINANCE 6 01-120-62-005410 MAINTENANCE-OFFICE EQUIPMENT 1,669.01 500.00 333.8 Will be adjusted at 6 month review. FINANCE 6 01-120-54-00.5604 TRAINING & CONFERENCES 2,190.00 2,000.00 109.5 New employee training. FINANCE 7" 01-120-78-009001 CITY TAX REBATE 1,005.11 750.00 " 134 More requests for reimbursement than anticipated The d ys account is a "wash-thru". What we take in, we FINANCE 7 01-120-78-00-9004 BUSINESS DISTRICT REBATE 3,997.82 0.00 100 cut right back out. FINANCE - 7: 01-120-78-00-9013 AMUSEMENT TAX REBATE 61,095.90 74,250.00 82.2 ' Onetime payout, done for this FY FINANCE - 7' 01-120.78-00-9099 BAD DEBT 1,256.62 0.00 100 Write off of reclevable balances - COMMUNITY:REL. 9 01-130-78-00-9010' . COMMUNITY EVENTS 3,310.071 5,000.00 :` 66.2 Recycling, playful: ' , & oldensike events:. ENGINEERING 9!` 01-150-62-00-5403 : IIFEES 1,00000 : 1,000.00 ' 100 Annual NPOES permit fee POLICE 12 01-210-62-00-5432` KENDALL CO. JUVENILE PROBABTION 2,68489 3,000.00 89.4 Once a year fa ahead v paid out POLICE 12 01-210-62-00-5443 ADMIN ADJUDICATION CONTRACTUAL 1 ,875.00 1,875.00 100 Directly tied into the proceeds of fine amounts from the adjudication process. Will "balance" to positive numbers at the end of the budget year when compared to the income line associated with the expenditure line POLICE 12'. 01-210-6400-5611 SRT FEE 3,500.00 4,000.00 87.5 Bud eted SRT Fee for Kendall Chiefs Association POLICE 1 12 01-210-64005612 NEIGHBORHOOD:WATCH 1,238.81 1,50000 82.5 1 Booklets purchased for program POLICE 13 01-210-65-005812x: GASOLINE'. 51 ,281.04 80,000.00 "' 64.1 Fuel prices POLICE : f13r 01-21072-00-6502 POLICE PENSION:< , 285,518.35 1 300,00000 95.1-`.SS Correlated to revenues received from property taxes s PLANNING &.DEVE 15 01-22075-00-7002': 1 ICOMPUTER EQUIP & SOFTWARE ' 5,528.061 6,000.00 : 92.1 Funds used for annual software subscriptions STREETS - 15 01-01050-005136'` SALARIES-PART TIME 1 6,752.00 10,000 00 67.5: > Seasonal employees STREETS 15' 01410.61-005314'. INSPECTIONS & LICENSES 1 595.00 - 400.00 148.7 Done for year STREETS -16. 01-010-62-00-5418 MAINTENANCE PROPERTY 1 21,126.25 " 0.00 . 100 :-':- Property maintenance not budgeted, will need to adjust: STREETS : 16 01-410-62-00-5422 RAYMOND DETENTION BASE 1 3,557.83 0.00 100 ' Invoices should be coded to Maintenance Properties ' STREETS 16. 01410-62-00.5423x: RAYMOND STORM SEWER OUTFLOW 1 33900 000 100:.:.: : Follow up a erwork with IDOT STREETS 16 01410-62-00-5435 ELECTRICITY 11 51,887.10 78,120.00 66.4 May need to adjust year end. STREETS` 16 01410-65-00-5617 - GRAVEL 1 1 1,913.62 2,500.00 76.5 Completed all gravel shoulder work. STREETS 17 01 410-75-004404 HANGING BASKETS 1,825.00 2,000.00 " - 91.2 Done for year STREETS 17 01410-7500-5418 MOSQUITO CONTROL 291832.00 3Q000.00 99.4 Yean Contractual service-will not exceed STREETS 17 01-410-75-00-7101 IN TOWN ROAD PROGRAM 42.62 0.00 100 Reimbursement to residents for dnveway paving STREETS 17 01410-75-00-7102 TREE & STUMP REMOVAL 4,990.00 5,000.00 99.8 Removal of dead trees adjust in November FOX HILL SSA 19 11-000-65-00-5416 MAINTENANCE COMMON GROUNDS 16,140.06 6,376.00 2531 Reimbursed through SSA levy SUNFLOWER SSA 20 12-000-65-00-5419 MAINTENANCE COMMON GROUNDS 13,868.20 15,925.00 87 Reimbursed through BSA levy MOTOR FUEL TAX 21 15-000-65-00-5818 SALT 86,196.98 86,000.00 100.2 Reapproated monies through MFT will not exceed. MOTOR FUEL TAX 21 15-000-75-00-7007 SIGNS 9,980.60 14,550.00 68.5 Additional sign purchase for "No Parking" and Speed MOTOR FUEL TAX 21 15-000-75-00-7008 CRACK FILLING 23,736.24 20,000.00 118.6 Bids were higher than anticipated due to oil prices MOTOR FUEL TAX 21 15-000-75-00-7106 GAME FARM SURVEYING 99,75107 68,000.00 146.6 Costs are not incurred un'rformly over the fiscal year. MOTOR FUEL TAX 21 15-000-75-00-7113 COUNTRYSIDE PKWY CONST. 8,380.46 0.00 100 Final payout for project from previous fiscal year MOTOR FUEL TAX 22 15-000-75-00-7118 RT 34 & SYCAMORE TRAFFIC SIGNAL 2,516.90 0.00 100 Ongoing project from previous fiscal year PUBLIC WORKS C 27 21-000-75-00-7015 SKIDSTEER UPGRADE 4,398.70 5,000.00 87.9 Purchase is complete. PUBLIC WORKS Cj 27 21-000-75-00-7130 FACILITY EXPANSION 1 326,121.831 128,600.00 252.8 Adjusting at 6 month budget PARK & REC CAPI 29 22-610-75-00-7018 1 PARK RE-DEVELOPMENTS 42,273.02 45,000.00 93.9 Cobb Park was a one time scheduled project. CITY WIDE CAPITi 31 23-000-75.00-7101 RON CLARK PROPERTY 100,000.00 100,000.00 100 Per agreement, payment tlus June 1st CITY WIDE CAPITJ 32 23-000-75-00-7110 ASPHAULT PAVEMENT TREAT 46,606.10 50,000.00 93.2 Project completed under budget CITY WIDE CAPIT 32 23-000-75-00-7115 PALMER COURT 70,840.86 65,000.00 108.9 Budgeted amount was lower than recommended DEBT SERVICE 35 42-000-66-00.6002 CITY HALL BONDS INTEREST PMT 2,200.00 0.00 100 Will need to adjust at 6 month review WATER OPS. & IM 38 51-000-50-00-5136 SALARIES- PART TIME 3,582.00 5,000.00 71.6 Seasonal employees WATER OPS. & IM 39 51-000-62-00-5401 CONTRACTUAL SERVICES 8,603.24 7,500.00 117.3 Will adjust from treatment 0 & M in November. WATER OPS. & IM 39 51-000-6400-5600 DUES 785.00 1 ,000.00 78.5 Done for year WATER OPS. & IM 40 51-000.6500-5822 WATER SAMPLES 10,100.17 14,000.00 72.1 $8,000 pint made to IEPA foryearly sampling WATER OPS. & IM 40 51-000-75-00-7002 COMPUTER EQUIP & SOFTWARE 1,320.00 0.00 100 Sensus software support WATER OPS. & IM 41 51-200-61-00-5400 8.2 CONTRACTS' ' 274.39 0.00 100 I State St. Waleonain - paperworK to finish up project WATER OPS. & IMI 41 51-200-61-00-5401 8.3 CONTRACTS 1 597.70 0.00 100 Project complete, follow up paperwork WATER OPS. & IM41 51-200-61-00-5421 WELL 4.CONSTRUCTION 1 9,670.00 0.00 100 Final payout for project from previous fiscal year WATER OPS. & IM 41 51-200-62-00-5463 KENDALLWOOD ESTATES REIMB. 1 -' 96,902.00 0.00 100 Reimbursement for oversizing of watermain WATER OPS. & IM 42 51-200-66-00-6007 RADIUM COMPLIANCE BOND 33,150.00 33,150.00 100 Bond Payment WATER OPS. & IM 42 51-20066-00-6056 2006A REFUND INTEREST PMT-WT R 46,053.13 5,100.00 - 903 Will need to adjust at 6 month review WATER OPS.& IM 42 51-200-66-00-6058 2002 PRINCIPAL PMT-NORTH WTR' ' 1 60,000.00 60,000.00 100 Bond Payment WATER OPS. & IM 42 51-200-75-00.7520 WATERMAIN PROJECTS -11,492.76 0.00 100 Temp. sidewalk for Van Emmon Waten lain transfer WATER OPS. & IM 42 51-200-75-00.7522 IN-TOWN RD WATER PROJ 5,305.13 0.00 100 Adjusting at 6 month budget SEWER IMP & OP 44 52-000-50-00-5108 SALARIES - SEWER OP I 88,606.45 131,000.00 67.6 Adjusting at b month budget SEWER IMP & OPI 45 52-000-64-00-5604 TRAINING & CONFERENCES 733.00 1,000.00 73.3 Sent 2 em loyees to water liscense training SEWER IMP & Opt 45 52-000-65-00-5612 GASOLINE ' . 19,899.12 26,500.00 75 May have to adjust for mark at price. SEWER IMP & OPI 47 52-200-75-00-7506 SOUTHWEST SVC AREA INTERCEPT01 550,735.48 0.001 100 Raintrse sanitary reimbursement. LAND CASH 50 72-000-7200-7335 GRANDE RESERVE BIKE TRAIL 1 50,186.56 0.00 100 jDollars transferred from another line. No net than e:. LAND CASH 50 72-000-78-00-9012 REC CENTER AGREEMENT I 100,000.00 . 0.00 100 Dollars transferred from another line. No net change PARKS & REC 53 79-610-62-00-5405 PARK CONTRACTUAL 1 20,294.40 26,000.00 78 Majority of this expense is seasonal, busiest in summer PARKS & REC r 53. 79-61062-00-5445 LEGAL EXPENSES 7,026.05 7,200.00 97.5 The main costs re: arks/rec- Hoover, Club 47 Lease PARKS & REC 54' 7951065-00-5824 CHRISTMAS DECORATIONS 1.898.00 2,500.00 75.9 Volume purchase off season when prices are lower PARKS & REC:` 54' 79-650-50.00-5108 CONCESSION STAFF 8,498.77 8,000.00 106.2 4 month operation. 90% rev and exg in summer. PARKS & REC 54 79-650-50-00-5136 SALARIES - PART TIME 24,919.83 39,110.00 633 More hours worked in summer, busiest season. PARKS & REC 55. 79.650-50-00-5150 SALARIES - INSTRUCTOR CONTRAC 83,200.81 80,000.00 104 Summer program just ended generally higher in cost:: PARKS & REC. 55. 79-650-62-00-5435 ELECTRICITY ° lu,155.31 10,000.00 101.5 Seasonal expense at Bridge PaWs lighted fields PARKS&REC 55 79-650-62-00-5603 PUBLISHING/ADVERTISING 24,816.24 29,000.00 85.5 4 brochures, 2 are done. We're on target at 56% PARKS & REC 55 79-650-62.00-5605 BOOKS/PUBLICATIONS 707.89 422.00 167.7- Purchased copies of Park District Cade for research PARKS& REC 55` 79.650-65-00-5803 PROGRAM EXPENSES x'.39,089.42 50,000.001 78.1 Expense highest in summer, most active season PARKS & REC 55:. 79-650-65-005808 POSTAGE & SHIPPING .-. 7292.16 7,800.00 93.4 1 Covers 2 of 4 brochure mailings. Summer is costlier PARKS &RECC 551 79-650-65-00-5812 GASOLINE- 3,682.98 5,000.00 73.6 1 Most of vehicle use is in summer months. PARKS & REC. : 55 79-650-6500-5827 GOLF OUTING EXPENES 21,457.33 20,200.00 106.2 Event held once per year. No more exig. until FY09 PARKS:&REC 56 79-650-65-00-5828 CONCESSSIONS ` '16,459.43 11,500.00 143.1 Seasonal o erafi ns, mostly in summer PARKS & REC 56' 79.650-65-00-5833 HOMETOWN DAYS EXPENSE -93,881.09 95,000.00 98.8 Most HTD expenses are front funded and seasonal ': PARKS & REC < f:56 79-650-65.00-5841 PROGRAM REFUND 6,810.91 9,000.00 75.6 Is controlled by ro ram sign up Runs and Cancelled r REC CENTER : 57. 80-000-50-00-5150: SALARIES - INSTRUCTOR " 28,503.63 8,000.00 356.2 Higher than expected. Checking into coding error REC CENTER ` 58 : 80-000-62-00-5408 MAINTENANCE SUPPLIES <: 9,901.87 ' 6,750.00 146.6 Working with account for find time. To revise in Nov. REC CENTER' - 58- 80.000-62-00-5416- MAINTENANCE - GENERAL > 9,852.56 3,800.00 259.2 Working with account forfrst time..To revise in Nov. REC CENTER 58 80-000-62-00-5432 LEASE PAYMENT 122,500.00 175,000.00 70 two months paid in advance REC CENTER 58- 80.000-62-00-5434 POOL SUPPLIES ' '3,4 TW 4,400.00 78.1 Purchase in bulk REC CENTER 58 80-000-62-00-5605 BOOKS/PUBLICATIONS 105.39 100.00 105.3 Done for year REC CENTER '' 58' 80-000.65.005802 OFFICE SUPPLIES '.-' 4.997.85t 4,375.00 114.2 Start up supplie s necessary REG CENTER " 58' 80-000-65-00-5804 OPERATING SUPPLIES 2,809.58 2,000.00 140.4 Account to be adjusted.incorrect cost is coded here REC CENTER' >:59. 80-000-65-005842 MEMBERSHIP REFUNDS 288.00 0.00 100 1 Possible coding error from transition to new software REC CENTER 59 80-000-75-OG-7002 ICOMPUTER EQUIP& SOFTWARE - "22,277.84 ' 16,500.00 M75SBond s #65,#8l are the same. Repetition incorrect REC CENTER " 59: 80-000-75-00-7500 PHONE SYSTEM"' 6,074.00 8,300.00 hones leminstallalion FOX INDUSTRIAL 64 T5-000-66 fiA0-6021 FOX IND BOND-PRINCIPAL PMT 65,000.00 60,000.00 d Pa ment FOX INDUSTRIAL 64 85-000-66-00-6022 FOX IND BOND-INT PAYMENT 15,555.00 20,555.00 d Pa ment FOX INDUSTRIAL 67 87-000 66-00-6022 BOND - INT PAYMENT 142,867.50 142,db8.00 tl Pa ment COUNTRYSIDE TI 67 87-000-78-00-9007 . ADMIEES 12,915.00 2,500.00 l fees.DOWNTOWN TIFF 68 88-000-78-00-7101 IN TOWN ROAD PROGRAM 24,062.67 0.00 stin at 0 month butl el United City Of Yorkville Kendall County, IL Budget Index General Fund Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Public Works Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Parks and Recreation Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Finance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 City Wide Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Community Relations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Debt Service Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Engineering . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Water Operations and Improvement . . . . . . . . . . . . . . . . . . . . . . . . . . 37 Police . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Sewer Operations and Improvement . . . . . . . . . . . . . . . . . . . . . . . . . . 43 Planning and Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Land Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 Streets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Parks & Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 Health and Sanitation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Recreation Center . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 Fox Hill SSA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Library . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 Sunflower SSA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Fox Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 Motor Fuel Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Countryside TIF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 Municipal Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Downtown TIF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 Police Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 DATE : 12 / 11 /2008 UNITED CITY OF YORKVILLE PAGE : 1 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED GENERAL REVENUES TAXES 01 -000- 40-00- 3993 EMPLOY CONTRIB HEALTH HEINE 6 , 109 . 31 55 , 600 . 05 106 , 117 . 00 52 . 3 O1-000-40-00- 3994 AMUSEMENT TAX 0 . 00 111 , 083 . 45 135 , 000 . 00 82 . 2 01-000- 40-00- 3995 RESTRICTED FUND BALANCE CD ' S 0 . 00 0 . 00 0 . 00 0 . 0 01-000- 40-00- 3996 ROAD CONTRIBUTION FEE 0 . 00 0 . 00 0 . 00 0 . 0 O1-000- 40-00- 4000 REAL ESTATE TAXES 81 , 508 . 95 2 , 100 , 005 . 42 119921991 . 00 105 . 3 01 -000-40-00- 4001 TOWN ROAD/BRIDGE TAX 5 , 141 . 70 143 , 505 . 93 131 , 000 . 00 109 . 5 01 -000-40-00-4010 PERSONAL PROPERTY TAX ( 814 . 51 ) 6 , 886 . 33 20 , 000 . 00 34 . 9 O1 -000-40- 00-4020 STATE INCOME TAX 0 . 00 216 , 446 . 43 1 , 008 , 360 . 00 21 . 4 01 -000-40- 00-4030 MUNICIPAL SALES TAX 222 , 964 . 28 1 , 1131762 . 59 21900 , 000 . 00 38 . 4 01 -000-40- 00-4032 STATE USE TAX 0 . 00 52 , 585 . 21 150 , 652 . 00 34 . 9 01 -000-40- 00-4040 MUNICIPAL UTILITY TAX 0 . 00 270 , 869 . 08 430 , 000 . 00 62 . 9 01-000-40- 00- 4041 UTILITY TAX - NICOR 0 . 00 294 , 598 . 66 350 , 000 . 00 69 . 6 01 -000-40-00-4042 UTILITY TAX - CABLE TV 46 , 206 . 93 92 , 392 . 20 167 , 000 . 00 55 . 2 O1 -000-40-00- 4043 UTILITY TAX - TELEPHONE 92 , 325 . 23 224 , 636 . 01 417 , 000 . 00 53 . 8 01 -000-40- 00-4044 BUSINESS DISTRICT TAX 0 . 00 3 , 997 . 82 0 . 00 100 . 0 01 -000-40- 00-4050 HOTEL TAX 1 , 953 . 19 13 , 395 . 46 20 , 000 . 00 66 . 9 ---- ----------- --------------------------------- _ _ - TOTAL TAXES 405 , 390 . 08 41699 , 719 . 64 71828 , 720 . 00 59 . 3 LICENSES & PERMITS O1-000-41- 00- 4100 LIQUOR LICENSE 50 . 00 17 , 825 . 80 32 , 900 . 00 54 . 1 01-000-41- 00- 4101 OTHER LICENSES 0 . 00 2 , 736 . 43 4 , 200 . 00 65 . 2 01-000-41-00- 4110 BUILDING PERMITS 16 , 233 . 00 272 , 121 . 21 1 , 200 , 000 . 00 22 . 6 - --------------------' ------- - - ----_----- -- ---_---------_- ----- TOTAL LICENSES & PERMITS 16 , 283 . 00 292 , 685 . 49 11237 , 100 . 00 23 . 6 CHARGES FOR SERVICES 01 -000-42- 00- 4205 FILING FEES 85 . 00 1 , 680 . 00 50000 . 00 33 . 6 01-000-42- 00-4206 GARBAGE SURCHARGE 24 - 32 536 , 571 . 84 1 , 200 , 000 . 00 44 . 7 01-000-42- 00- 4208 COLLECTION FEE - YBSD 0 . 00 66 , 075 . 00 60 , 000 . 00 110 . 1 01-000- 42-00-4210 DEVELOPMENT FEES 21215 . 00 159 , 635 . 20 1 , 475 , 000 . 00 10 . 8 01- 000-42-00- 4286 BEECHER RENTALS 170 . 00 840 . 00 91000 . 00 9 . 3 01 -000- 42 -00-4287 DEVELOPER SIGN REIMBURSEMENT 0 . 00 0 . 00 5 , 000 . 00 0 . 0 - ----------- -- ------ ------ ----- ---- TOTAL CHARGES FOR SERVICES 21494 . 32 769 , 802 04 2 , 759 , 000 . 00 27 . 7 P1 DATE : 12/11 /2008 UNITED CITY OF YORKVILLE PAGE : 2 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 TO : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED GENERAL FINES & FORFEITS 01 -000-43-00- 4310 TRAFFIC FINES 12 , 043 . 49 79 , 539 . 26 100 , 000 . 00 79 . 5 01 -000- 43-00- 4315 REIMBURSE POLICE TRAINING 0 . 00 81039 . 76 15 , 000 . 00 53 . 5 01 -000- 43-00- 4320 ORDINANCE FEES 1 , 350 . 00 4 , 075 . 00 21500 . 00 163 . 0 TOTAL FINES & FORFEITS 13 , 393 - 49 91 , 654 . 02 117 , 500 . 00 78 . 0 MISCELLANEOUS 01 -000-44 - 00-3993 EMPLOYEE CONTR . HEALTH INS . 0 . 00 0 . 00 0 . 00 0 . 0 O1 -000-44 - 00-4060 TRAFFIC SIGNAL REIMBURSEMENT 0 . 00 18 , 289 . 00 5 , 000 . 00 365 . 7 01 -000-44 -00-4401 DARE DONATIONS 20 . 00 70 . 00 11250 . 00 5 . 6 01 -000-44 - 00-4403 WEARING APPAREL DONATIONS 0 . 00 0 . 00 0 . 00 0 . 0 O1 -000-44 -00-4404 HANGING BASKET DONATIONS 0 . 00 1 , 550 . 00 500 . 00 310 . 0 01 -000-44 -00-4406 COMMUNITY RELATION DONATIONS 0 . 00 0 . 00 0 . 00 0 . 0 01 -000-44 -00-4407 HOLIDAY UNDER THE STARS 11600 . 00 9 , 900 . 00 12 , 500 . 00 79 . 2 01-000-44 -00- 4411 REIMBURSEMENTS-POLICE PROTECTN 241 . 80 1 , 753 . 54 3 , 300 . 00 53 . 1 01 -000-44 -00- 4412 INSURANCE REIMBURSEMENTS 0 . 00 231 . 04 2 , 000 . 00 11 . 5 01 -000-44 -00- 4490 MISCELLANEOUS INCOME 2 , 841 . 55 12 , 780 . 78 15 , 000 . 00 85 . 2 01 -000-44 -00- 4499 BAD DEBT RECOVERY 0 . 00 0 . 00 0 . 00 0 . 0 - --------------- --------_ ----------- ---_------------------------- TOTAL MISCELLANEOUS 4 , 7 03 . 35 44 , 574 . 36 391550 . 00 112 . 7 INTERGOVERNMENTAL 01-000-45-00- 4505 COPS GRANT - VESTS 0 . 00 0 . 00 3 , 000 . 00 0 . 0 01 -000-45-00- 4511 POLICE-STATE TOBACCO GRANT 11870 . 00 1 , 870 . 00 11500 . 00 124 . 6 01 -000-45-00- 4525 GRANTS 0 . 00 0 . 00 0 . 00 0 . 0 01 -000-45-00-4540 BEAVER ST DEVELOPMENT GRANT 0 . 00 0 . 00 0 . 00 0 . 0 ----------------- ------- ----- ---------_-------- ----_----------- --- TOTAL INTERGOVERNMENTAL 1 , 870 . 00 11870 . 00 4 , 500 . 00 41 . 5 INTEREST 01 -000-46-00-4600 INVESTMENT INCOME 924 . 47 14 , 890 . 64 65 , 000 . 00 22 . 9 TOTAL INTEREST 924 . 47 14 , 890 . 64 65 , 000 . 00 22 . 9 TRANSFERS 01-000-49-00- 4915 TRANSFER FROM WATER OPERATIONS 0 . 00 125 , 000 . 00 250 , 000 . 00 50 . 0 P2 DATE : 12 / 11 /2008 UNITED CITY OF YORKVILLE PAGE : 3 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED -------------------- -------- GENERAL REVENUES TRANSFERS 01-000- 49- 00- 4920 TRANSFER FROM SEWER MAINT . 0 . 00 35 , 000 . 00 70 , 000 . 00 50 . 0 01-000-49-00- 4925 TRANSFER FROM SAN . SEWER IMPR 0 . 00 75 , 000 . 00 150 , 000 . 00 50 . 0 01 -000- 49-00-4930 TRANSFER FROM WATER IMPROVE . 0 . 00 100 , 000 . 00 200 , 000 . 00 50 . 0 01-000- 49-00- 4935 TRANSFER FROM LAND CASH. 0 . 00 8 , 000 . 00 16 , 000 . 00 50 . 0 01 -000- 49-00- 4940 TRANSFER FROM MUNICIPAL BLDG 0 . 00 0 . 00 0 . 00 0 . 0 --------- ---------------- ---------------- ----------------------------- -------- --- TOTAL TRANSFERS 0 . 00 343 , 000 . 00 686 , 000 . 00 50 . 0 TOTAL REVENUES : GENERAL 445 , 058 . 71 0 , 203 , 191 . 14 12 , 731 , 770 . 00 48 . 7 ADMINISTRATION EXPENSES PERSONNEL SERVICES 01 -110- 50-00- 5100 SALARIES- MAYOR ( 500 . 00 ) 5 , 125 . 00 11 , 310 . 00 45 . 3 01 -110-50-00- 5101 SALARIES- CITY CLERK 0 . 00 4 , 490 . 00 8 , 600 . 00 52 . 2 01 - 110-50-00- 5102 SALARIES- CITY TREASURER ( 185 . 88 ) 3 , 471 . 52 61410 . 00 54 . 1 01- 110-50- 00- 5103 SALARIES- ALDERMAN 0 . 00 19 , 905 . 00 30 , 970 . 00 64 . 2 01-110-50-00- 5104 SALARIES- LIQUOR COMMISSIONER 500 . 00 500 . 00 11000 . 00 50 . 0 01-110- 50-00- 5106 SALARIES- ADMINISTRATIVE 37 , 730 . 03 277 , 286 . 75 460 , 985 . 00 60 . 1 01 -110-50-00- 5115 SALARIES- SPECIAL CENSUS 17 , 455 . 23 17 , 455 . 23 0 . 00 ( 100 . 0 ) 01 - 110-50-00- 5136 SALARIES- PART TIME 0 . 00 2 , 052 . 78 51000 . 00 41 . 0 01 -110-50-00- 5137 SALARIES- OVERTIME 0 . 00 0 . 00 500 . 00 0 . 0 ---------------- _ _ ---------__------ ---__ TOTAL PERSONNEL SERVICES 54 , 999 . 36 330 , 286 . 28 524 , 775 . 00 62 . 9 PROFESSIONAL SERVICES 01 - 110- 61- 00-5300 LEGAL SERVICES 39 , 322 . 63 1_ 90 , 424 . 72 120 , 000 . 00 158 . 6 01 -110- 61- 00-5301 LEGISLATIVE ATTORNEY 0 . 00 0 . 00 10 , 000 . 00 0 . 0 01 - 110- 61 -00-5311 CODIFICATION 0 . 00 3 , 071 . 00 3 , 500 . 00 87 . 7 01 - 110- 61 -00-5314 BUILDING INSPECTIONS 200101 . 15 221 , 426 . 67 950 , 000 . 00 23 . 3 ------------------ --------- - ---------- ----------- ------ _ _ _----- TOTAL PROFESSIONAL SERVICES 5914 ? 3 . 78 414 , 922 . 39 1 , 083 , 500 . 00 38 . 2 P3 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 4 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . NOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ------- --------------------------------------- ADMINISTRATION CONTRACTUAL SERVICES O1-110- 62-00-5401 CONTRACTUAL SERVICES 4 , 428 . 90 11 , 978 . 74 20 , 000 . 00 59 . 6 O1-110- 62- 00-5402 SPECIAL CENSUS MILEAGE 0 . 00 0 . 00 0 . 00 0 . 0 01-110- 62 -00-5403 SPECIAL CENSUS 502 . 26 3 , 758 . 28 0 . 00 ( 100 . 0 ) 01-110- 62-00-5404 CABLE CONSORTIUM FEE 0 . 00 ( 25 , 245 . 90 ) 35 , 000 . 00 ( 72 . 1 ) 01 -110- 62-00-5406 OFFICE CLEANING 0 . 00 4 , 630 . 00 7 , soo . 00 61 . 7 01-110- 62- 00- 5410 MAINTENANCE - OFFICE EQUIPMENT 87 . 50 87 . 50 100 . 00 87 . 5 O1 - 110- 62- 00-5421 WEARING APPAREL 0 . 00 0 . 00 540 . 00 0 . 0 01-110- 62-00-5436 TELEPHONE 2 , 608 . 65 10 , 285 . 58 16 , 000 . 00 64 . 2 01 -110- 62-00-5438 CELLULAR TELEPHONE 202 . 26 1 , 699 . 11 21500 . 00 67 . 9 01-110- 62- 00- 5439 TELEPHONE SYSTEMS MAINTENANCE 0 . 00 1 , 472 . 40 31500 . 00 42 . 0 O1 - 110- 62-00-5440 BEAVER ST GRANT EXPENSE 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL CONTRACTUAL SERVICES 7 , 829 . 5? 8 , 665 . 71 85 , 140 00 10 - 1 PROFESSIONAL DEVELOPMENT 01 - 110- 64 - 00- 5600 DUES 0 . 00 6 , 486 . 16 9 , 000 . 00 72 . 0 01 -110- 64 - 00-5601 ILLINOIS MUNICIPAL LEAGUE DUES 957 . 00 957 . 00 918 . 00 104 . 2 01-110- 64 -00- 5603 SUBSCRIPTIONS 0 . 00 0 . 00 100 . 00 0 . 0 01-110- 64 - 00-5604 TRAINING & CONFERENCES 1 , 575 . 00 4 , 579 . 00 5 , 875 . 00 77 . 9 01 - 110- 64 - 00-5605 TRAVEL/MEALS/LODGING 41435 . 01 8 , 717 . 54 17 , 380 . 00 50 . 1 01 - 110- 64 - 00-5606 PROMOTIONAL/MARKETING EXPENSES 0 . 00 0 . 00 0 . 00 0 . 0 01 -110- 64 - 00-5607 PUBLIC RELATIONS 48 . 00 139 . 95 100 . 00 139 . 9 01 - 110- 64 -00-5608 SPONSORSHIPS 0 . 00 250 . 00 11500 . 00 16 . 6 01 - 110- 64 -00-5609 YMCA PARTNERSHIP 0 . 00 0 . 00 0 . 00 0 . 0 01 - 110- 64-00-5610 TUITION REIMBURSEMENT 0 . 00 3 , 574 . 00 61000 . 00 59 . 5 01-110-64 -00-5611 KENDALL COUNTY PARATRANSIT 0 . 00 0 . 00 131964 . 00 0 . 0 ---- ------------------ ------------------- ----------------- -- ---------- ----- ------ TOTAL PROFESSIONAL DEVELOPMENT 7 , 015 . 01 24 , 703 . 65 54 , 837 . 00 45 . 0 OPERATIONS 01 - 110- 65-00- 5800 CONTINGENCIES 0 . 00 14 , 773 . 09 20 , 000 . 00 73 . 8 01 -110- 65-00- 5802 OFFICE SUPPLIES 103 . 04 4 , 686 . 99 71000 . 00 66 . 9 01-110-65-00-5804 OPERATING SUPPLIES 425 . 03 4 , 168 . 86 50000 . 00 83 . 3 01 -110- 65-00-5808 POSTAGE & SHIPPING ( 120 . 08 ) 4 , 565 . 81 17 , 000 . 00 26 . 8 01-110- 65-00- 5809 PRINTING & COPYING 980 . 31 7 , 374 . 94 91000 . 00 81 . 9 01-110- 65-00-5810 PUBLISHING & ADVERTISING 0 . 00 188 . 38 2 , 000 . 00 9 . 4 P4 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 5 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED TOTAL OPERATIONS 11388 . 30 35 / 758 . 07 60 , 000 . 00 59 . 5 RETIREMENT O1 - 110-72 -00- 6500 IMRF PARTICIPANTS 2 , 899 . 50 22 , 282 . 23 41 , 173 . 00 54 . 1 01 -110-72 -00- 6501 SOCIAL SECURITY & MEDICARE 3 , 594 . 48 24 , 233 . 31 41 , 339 . 00 58 . 6 TOTAL RETIREMENT 61493 . 98 46 , 515 54 82 , 512 . 00 56 . 3 CAPITAL OUTLAY 01 -110-75-00-7002 COMPUTER EQUIP & SOFTWARE 0 . 00 0 . 00 0 . 00 0 . 0 01 -110-75-00-7003 OFFICE EQUIPMENT 0 . 00 0 . 00 500 . 00 0 . 0 - --------------------------- ----- ---------------- ----- ------- -- TOTAL CAPITAL OUTLAY 0 . 00 0 . 00 500 . 00 0 . 0 OTHER OPERATING EXPENSES 01 - 110-78-00- 9002 NICOR GAS 1 , 998 . 66 10 , 059 . 44 30 , 000 . 00 33 . 5 01- 110-78-00- 9004 MISCELLANEOUS 0 . 00 0 . 00 0 . 00 0 . 0 01- 110-78-00- 9005 MERIT/ PAY INCREASE 0 . 00 0 . 00 18 , 439 . 00 0 . 0 01-110-78-00- 9007 APPRECIATION DINNER 0 . 00 1 , 977 . 30 2 , 000 . 00 98 . 8 01-110-78-00- 9008 VOLUNTEER APPRECIATION DAY 0 . 00 0 . 00 0 . 00 0 . 0 01- 110-78-00- 9009 WEBSITE 0 . 00 0 . 00 0 . 00 0 . 0 O1 -110-78- 00- 9010 COMMUNITY EVENTS 0 . 00 0 . 00 0 . 00 0 . 0 01- 110-78-00- 9011 TENNIS CRT REFURBISHING 0 . 00 0 . 00 0 . 00 0 . 0 01 -110-78- 00- 9013 HOLIDAY UNDER THE STARS 0 . 00 0 . 00 0 . 00 0 . 0 -------------------- ----------------------------- --- ------------------ ----------- TOTAL OTHER OPERATING EXPENSES 1 , 998 . 66 12 , 036 . 74 50 , 439 . 00 23 . 8 TRANFERS O1 - 110- 99-00- 9970 TRANSFER TO CW CAPITAL ( LAND) 0 . 00 50 , 000 . 00 100 , 000 . 00 50 . 0 01 - 110- 99-00- 9975 TRANSFER TO CW CAPITAL 0 . 00 137 , 500 . 00 275 , 000 . 00 50 . 0 TOTAL TRANFERS 0 . 00 187 , 500 . 00 375 , 000 . 00 50 . 0 TOTAL EXPENSES : ADMINISTRATION 139 , 148 . 68 1 , 060 , 388 . 38 2 , 316 , 703 . 00 45 . 7 FINANCE EXPENSES P5 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 6 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED FINANCE PERSONNEL SERVICES 01-120-50- 00-5106 SALARIES- FINANCE 26 , 083 . 64 187 , 726 . 75 329 , 120 . 00 57 . 0 01 -120-50- 00-5136 SALARIES- PART TIME 0 . 00 236 . 50 0 . 00 ( 100 . 0 ) 01-120-50- 00-5137 SALARIES - OVERTIME 0 . 00 616 . 39 750 . 00 82 . 1 01 -120-50-00- 5202 BENEFITS- UNEMPLOY . COMP . TAX 0 . 00 2 , 879 . 00 26 , 800 . 00 9 . 9 01-120- 50- 00- 5203 BENEFITS- HEALTH INSURANCE 87 , 819 . 17 577 , 687 . 28 997 , 021 . 00 57 . 9 01-120-50-00-5204 BENEFITS- GROUP LIFE INSURANCE 21326 . 99 3 , 565 . 12 28 , 488 . 00 12 . 5 01-120-50-00-5205 BENEFITS - DENTAL/ VISION ASST 7 , 505 . 05 99 , 839 . 39 97 , 982 . 00 50 . 8 TOTAL PERSONNEL SERVICES 123 , 739 . 85 822 , 550 . 93 1 , 982 , 161 . 00 55 . 4 PROFESSIONAL SERVICES 01 -120- 61-00-5304 AUDIT FEES & EXPENSES 0 . 00 30 , 000 . 00 40 , 325 . 00 74 . 3 01-120- 61- 00-5310 EMPLOYEE ASSISTANCE 625 . 00 1 , 250 . 00 9 , 500 . 00 27 . 7 ------------------------- ---------------- -- ----- TOTAL PROFESSIONAL SERVICES 625 . 00 31 , 250 . 00 99 , 825 . 00 69 . 7 CONTRACTUAL SERVICES 01-120- 62-00- 5400 INSURANCE- LIABILITY & PROP . 240 , 756 . 60 373 , 613 . 88 210 , 000 . 00 177 . 9 01 - 120- 62 -00- 5401 CONTRACTUAL SERVICES 0 . 00 2 , 470 . 00 15 , 000 . 00 16 . 4 01 -120- 63 -00- 5410 MAINTENANCE- OFFICE EQUIPMENT 0 . 00 1 , 669 . 01 500 . 00 333 . 8 01-120- 62 -00-5411 MAINTENANCE- COMPUTERS 0 . 00 0 . 00 1 , 000 . 00 0 . 0 01 -120- 62-00- 5412 MAITENANCE- PHOTOCOPIERS 1 , 928 . 00 12 , 487 . 45 28 , 000 . 00 99 . 5 01 - 120- 62 -00- 5437 ACCTG SYSTEM SERVICE FEE 0 . 00 2 , 065 . 00 15 , 000 . 00 13 . 7 01 -120- 62-00- 5438 CELLULAR TELEPHONE 81 . 13 586 . 46 950 . 00 61 . 7 ---- ----- --------l--- - ------'- ------------- -_--------- ----_ _- TOTAL CONTRACTUAL SERVICES 242 , 705 . 73 392 , 891 . 80 270 , 950 . 00 195 . ' PROFESSIONAL DEVELOPMENT 01-120- 64 -00-5600 DUES 0 . 00 0 . 00 0 . 00 0 . 0 01-120- 64 -00- 5603 SUBSCRIPTIONS/ BOOKS 0 . 00 0 . 00 250 . 00 0 . 0 01 -120- 64 -00-5604 TRAINING & CONFERENCES 1 , 890 . 00 2 , 190 . 00 2 , 000 . 00 109 . 5 01 -120- 64-00- 5605 TRAVEL/ MEALS / LODGING 486 . 85 521 . 70 3 , 000 . 00 17 . 3 -------- ------------------------ TOTAL PROFESSIONAL DEVELOPMENT 21376 . 85 2 , 711 . 70 5 , 250 . 00 51 . 6 OPERATIONS P6 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 7 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND BY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED --------------- --- -- FINANCE EXPENSES OPERATIONS 01 - 120- 65-00- 5800 CONTINGENCIES 0 . 00 0 . 00 0 . 00 0 . 0 O1-120-65-00- 5801 FUND BALANCE RESERVE 0 . 00 0 . 00 0 . 00 0 . 0 01 -120- 65-00- 5802 OFFICE SUPPLIES 283 . 52 1 , 105 . 21 41000 . 00 27 . 6 O1 - 120- 65-00- 5804 OPERATING SUPPLIES 37 . 15 1 , 583 . 87 51500 . 00 28 . 7 01 - 120- 65- 00-5808 POSTAGE & SHIPPING 65 . 97 763 . 57 2 , 500 . 00 30 . 5 01- 120- 65-00- 5844 MARKETING - HOTEL TAX 23 . 63 10 , 208 . 05 20 , 000 . 00 51 . 0 ---- ----- ----------- -------- _-----------__ _ __--- TOTAL OPERATIONS 410 . 27 13 , 660 . 70 32 , 000 . 00 42 . 6 RETIREMENT 01 - 120-72-00- 6500 IMRF PARTICIPANTS 2 , 029 . 32 14 , 659 . 60 27 , 185 . 00 53 . 9 01 - 120-72-00- 6501 SOCIAL SECURITY & MEDICARE 1 , 938 . 56 14 , 915 . 10 26 , 048 . 00 57 . 2 TOTAL RETIREMENT 3 , 967 . 88 29 , 574 . 70 53 , 233 . 00 55 . 5 CAPITAL OUTLAY 01 - 120-75-00-7002 COMPUTER EQUIP & SOFTWARE 581 . 43 31059 . 35 20 , 000 . 00 15 . 2 01- 120-75- 00- 7003 OFFICE EQUIPMENT 0 . 00 0 . 00 1 , 000 . 00 0 . 0 ---- ------------------------ -------------------- _ _ __ TOTAL. CAPITAL OUTLAY 581 . 43 31059 . 35 21 , 000 . 00 14 . 5 OTHER OPERATING EXPENSES O1 -120-78-00- 9001 CITY TAX REBATE 0 . 00 1 , 005 . 11 750 . 00 134 . 0 01- 120-78-00- 9003 SALES TAX REBATE 10 , 446 . 93 212 , 062 . 79 620 , 000 . 00 34 . 2 01- 120-78-00- 9004 BUSINESS DISTRICT REBATE 3 , 997 . 82 3 , 997 . 82 0 . 00 ( 100 . 0 ) 01 - 120-78-00- 9005 MERIT/COLA 0 . 00 0 . 00 13 , 165 . 00 0 . 0 O1-120-78 -00- 9013 AMUSEMNT TAX REBATE 0 . 00 61 , 095 . 90 74 , 250 . 00 82 . 2 01 -120-78 -00- 9099 BAD DEBT 0 . 00 1 , 256 . 62 0 . 00 ( 100 . 0 ) ----------------------- ----------------------- ----------- ----------- - - -------- --- TOTAL OTHER OPERATING EXPENSES 14 , 444 . 75 279 , 418 . 24 708 , 165 . 00 39 . 4 TRANSFERS 01 -120-99-00- 9925 TRANSFER TO SAN SEWER 0 . 00 75 , 000 . 00 150 , 000 . 00 50 . 0 01-120-99-00- 9930 TRANSFER TO WATER IMPROVEMENT 0 . 00 100 , 000 . 00 200 , 000 . 00 50 . 0 01 -120- 99- 00- 9935 TRANSFER TO LAND CASH 0 . 00 0 . 00 0 . 00 0 . 0 P7 DATE : 12 /11 /2006 UNITED CITY OF YORKVILLE PAGE : 8 TIME : 15 : ' 5 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND BY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED --------------- ------------------- ------------ FINANCE EXPENSES TRANSFERS 01- 120- 99- 00- 9940 TRANSFER TO PARK & RECREATION 100 , 561 . 83 705 , 429 . 15 1 , 206 , 742 . 00 58 . 4 01 -120- 99- 00- 9945 TRANSFER TO OF FOR PD 0 . 00 0 . 00 0 . 00 0 . 0 01-120- 99-00- 9965 TRANSFER TO DEBT SERVICE 0 . 00 2121562 . 00 425 , 124 . 00 50 . 0 --------------------------"'- ----------- ----- ----------- ----- TOTAL TRANSFERS 100 , 561 . 83 110921991 . 15 11981 , 866 . 00 55 . 1 TOTAL EXPENSES : FINANCE 489 , 468 . 59 21668 , 108 . 07 41598 , 950 . 00 58 . 0 COMMUNITY RELATIONS EXPENSES PERSONNEL SERVICES 01 - 130-50-00-5106 SALARIES-PUBLIC RELATIONS 5 , 000 . 00 37 , 438 . 41 59 , 662 . 00 62 . 7 01 - 130-50- 00- 5136 SALARIES- PART TIME 836 . 00 5 , 102 . 72 9 , 880 . 00 51 . 6 TOTAL PERSONNEL SERVICES 5 , 836 . 00 42 , 541 . 13 69 , 542 . 00 61 . 1 CONTRACTUAL SERVICES 01 - 130- 62-00- 5401 CONTRACTUAL SERVICES 150 . 00 2 , 196 . 62 41000 . 00 54 . 9 TOTAL CONTRACTUAL SERVICES 150 . 00 2 , 196 . 62 4 , 000 . 00 54 . 9 PROFESSIONAL DEVELOPMENT 01 -130- 64 -00-5603 SUBSCRIPTIONS & BOOKS 0 . 00 0 . 00 400 . 00 0 . 0 01-130-64 -00-5604 TRAINING & CONFERENCES 0 . 00 50 . 00 1 , 500 . 00 3 . 3 01- 130- 64 -00- 5605 TRAVEL/MEALS/ LODGING 0 . 00 0 . 00 1 , 000 . 00 0 . 0 01-130- 64 -00- 5607 PUBLIC RELATIONS 0 . 00 322 . 23 8 , 000 . 00 4 . 0 ------- -- -------- ---------------- ---------`3___-_-------- -------- TOTAL PROFESSIONAL DEVELOPMENT 0 . 00 372 . E 10 , 900 . 00 3 . 4 OPERATIONS 01 - 130- 65-00- 5802 OFFICE SUPPLIES 0 . 00 0 . 00 750 . 00 0 . 0 01-130- 65-00-5808 POSTAGE & SHIPPING 391 . 29 41461 . 52 7 , 520 . 00 59 . 3 O1 - 130- 65- 00-5809 PRINTING & COPYING 0 . 00 11009 . 66 14 , 000 . 00 7 . 2 P8 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 9 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND BY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ., ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ------------ ---------------- --------- COMMUNITY RELATIONS EXPENSES OPERATIONS 01 - 130- 65-00- 5810 PUBLISHING & ADVERTISING 110 . 40 7 , 430 . 40 15 , 000 . 00 49 . 5 ------------------------- ----- ------ ------------ TOTAL OPERATIONS 501 . 69 12 , 901 . 58 37 , 270 . 00 34 . 6 RETIREMENT 01 -130-72 -00- 6500 IMRF PARTICIPANTS 389 . 00 2 , 912 . 71 4 , 747 . 00 61 . 3 01-130-72-00- 6501 SOCIAL SECURITY & MEDICARE 446 . 46 3 , 428 . 29 5 , 474 . 00 62 . 6 -------------- ---------------- ----- - ----- ----- ---------------------- ----- -------- TOTAL RETIREMENT 835 . 46 6 , 341 . 00 10 , 221 . 00 62 . 0 OTHER OPERATING EXPENSES 01 - 130-78- 00- 9005 MERIT/COLA 0 . 00 0 . 00 21386 . 00 0 . 0 01 - 130-78- 00- 9010 COMMUNITY EVENTS 5 . 38 3 , 310 . 07 51000 . 00 66 . 2 01-130-78 -00- 9013 HOLIDAY UNDER THE STARS 1 , 359 . 10 14 , 527 . 88 25 , 000 . 00 58 . 1 ----------------------------------------- --------------- -' - TOTAL OTHER OPERATING EXPENSES 11364 . 48 17 , 837 . 95 3 , 386 . 00 55 . 0 TOTAL EXPENSES : COMMUNITY RELATIONS 8 , 687 . 63 82 , 190 . 51 164 , 319 . 00 50 . 0 ENGINEERING EXPENSES PERSONNEL SERVICES 01- 150-50- 00- 5107 SALARIES- ENGINEERING 31 , 995 . 23 241 , 326 . 52 406 , 935 . 00 59 . 3 01- 150-50- 00-5137 SALARIES- OVERTIME 20 . 51 ( 99 . 21 ) 11000 . 00 ( 9 . 9 ) ----- - --- -------- - ---------- ---------- -------- TOTAL PERSONNEL SERVICES 32 , 015 . 74 241 , 227 . 31 407 , 935 . 00 59 . 1 CONTRACTUAL SERVICES 01 -150- 62 - 00-5401 CONTRACTUAL SERVICES 523 . 50 71125 . 06 30 , 000 . 00 23 . 7 01-150- 62-00- 5403 FEES 0 . 00 1 , 000 . 00 1 , 000 . 00 100 . 0 01 -150- 62 -00- 5409 MAINTENANCE-VEHICLES 539 . 85 796 . 13 2 , 000 . 00 39 . 8 01-150- 62 -00- 5410 MAINTENANCE-OFFICE EQUIP 0 . 00 0 . 00 1 , 000 . 00 0 . 0 01-150- 62 -00- 5411 MAINTENANCE-COMPUTERS 0 . 00 0 . 00 21000 . 00 0 . 0 P9 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 10 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . W0W MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL .. ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ------ ------------ -------------' ENGINEERING EXPENSES CONTRACTUAL SERVICES 01-150-62-00- 5421 WEARING APPAREL 0 . 00 143 . 00 1 , 400 . 00 10 . 2 01-150- 62 -00- 5438 CELLULAR TELEPHONE 283 . 97 1 , 823 . 60 4 , 100 . 00 44 . 4 ---- ---------------- --------------------- --- ------------------------- ---- -------- TOTAL CONTRACTUAL SERVICES 1 , 347 . 32 10 , 887 . 81 41 , 500 . 00 26 . 2 PROFESSIONAL DEVELOPMENT 01 - 150- 64 -00- 5600 DUES 0 . 00 0 . 00 600 . 00 0 . 0 01 - 150- 64 -00- 5604 TRAINING & CONFERENCES 0 . 00 417 . 00 2 , 000 . 00 20 . 8 O1-150- 64-00- 5605 TRAVEL EXPENSE 185 . 52 185 . 52 11000 . 00 18 . 5 01- 150- 64 -00- 5608 TUITION REIMBURSEMENT 0 . 00 1 , 064 . 00 2 , 000 . 00 53 . 2 01- 150- 64 - 00-5616 BOOKS & PUBLICATIONS 0 . 00 0 . 00 200 . 00 0 . 0 ------------------------------ ---------------- ------ ------ --- TOTAL PROFESSIONAL DEVELOPMENT 185 . 52 1 , 666 . 52 5 , 800 . 00 28 . 7 OPERATIONS 01-150- 65- 00-5801 ENGINEERING SUPPLIES 85 . 82 535 . 14 21500 . 00 21 . 4 01-150- 65- 00-5802 OFFICE SUPPLIES 10 . 00 639 . 25 2 , 000 . 00 31 . 9 01 -150- 65-00-5809 PRINTING & COPYING 230 . 11 455 . 47 2 , 250 . 00 20 . 2 01 -150- 65-00-5816 ISWS GOUNDWTR STUDY 0 . 00 0 . 00 1 , 000 . 00 0 . 0 TOTAL OPERATIONS 325 . 93 11629 . B6 7 , 750 . 00 21 . 0 RETIREMENT 01-150-72-00- 6500 IMRF PARTICIPANTS 2 , 490 . 84 18 , 794 . 08 32 , 452 . 00 57 . 9 O1 -150-72-00- 6501 SOCIAL SECURITY & MEDICARE 2 , 427 . 84 18 , 268 . 54 32 , 283 . 00 56 . 5 --------------------------- - --------- __ __ TOTAL RETIREMENT 4 , 918 . 68 37 , 062 . 62 64 , 735 . 00 57 . 2 CAPITAL OUTLAY 01-150-75-00-7002 COMPUTER EQUIPMENT & SOFTWARE 75 . 60 845 . 77 41100 . 00 20 . 6 01-150-75-00-7003 OFFICE EQUIPMENT 0 . 00 0 . 00 11000 . 00 0 . 0 TOTAL CAPITAL OUTLAY 75 . 60 845 . 77 5 , 100 . 00 16 . 5 OTHER OPERATING EXPENSE P10 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 11 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL . ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED -- ----- ---------------- ENGINEERING EXPENSES OTHER OPERATING EXPENSE O1-150-78- 00- 9005 MERIT/COLA 0 . 00 0 . 00 16 , 277 . 00 0 . 0 - ------------------------------------- ------ ----- ---------------------- ---- ------ TOTAL OTHER OPERATING EXPENSE 0 . 00 0 . 00 16 , 277 . 00 0 . 0 TOTAL EXPENSES : ENGINEERING 38 , 668 . 79 293 , 319 . 69 549 , 097 . 00 53 . 4 PUBLIC SAFETY/ POLICE DEPT . EXPENSES PERSONNEL SERVICES 01-210- 50-00- 5107 SALARIES- POLICE 100 , 456 . 46 715 , 978 . 41 11181 , 811 . 00 60 . 5 01-210-50-00- 5131 SALARIES- CHIEF/LT . /SERGT . 51 , 816 . 28 388 , 294 . 08 705 , 227 . 00 55 . 0 01-210-50- 00- 5134 SALARIES- CROSSING GUARD 2 , 274 . 75 10 , 742 . 25 26 , 350 . 00 40 . 7 01 -210-50- 00-5135 SALARIES- POLICE CLERKS 16 , 482 . 02 121 , 793 . 79 202 , 535 . 00 60 . 1 O1-210-50- 00- 5136 SALARIES- PART TIME 2 , 881 . 78 14 , 141 . 44 30 , 000 . 00 47 . 1 01 -210-50- 00-5137 SALARIES- OVERTIME 21760 . 91 27 , 737 . 42 70 , 000 . 00 39 . 6 01 -210-50-00-5200 CADET PROGRAM 1 , 640 . 51 15 , 013 . 70 36 , 000 . 00 41 . 7 ------------ ---------------- ----- -- ------------- TOTAL PERSONNEL SERVICES 178 , 312 . 71 1 , 293 , 701 . 09 2 , 251 , 923 . 00 57 . 4 PROFESSIONAL SERVICES 01 -210- 61-00- 5300 LEGAL SERVICES 0 . 00 11031 . 50 10 , 000 . 00 10 . 3 ------------ ------------------ -------------- ------------------ ------ TOTAL PROFESSIONAL SERVICES 0 . 00 1 , 031 . 50 10 , 000 . 00 10 . 3 CONTRACTUAL SERVICES 01-210-62 -00- 5408 MAINTENANCE - EQUIPMENT 1 , 470 . 60 8 , 068 . 19 15 , 000 . 00 53 . 7 01-210- 62-00- 5409 MAINTENANCE - VEHICLES 2 , 040 . 76 16 , 811 . 58 40 , 000 . 00 42 . 0 01-210- 62 -00- 5410 MAINT-OFFICE EQUIPMENT 0 . 00 0 . 00 50000 . 00 0 . 0 01 -210- 62 -00-5411 MAINTENANCE - COMPUTERS 0 . 00 5 , 271 . 79 10 , 000 . 00 52 . 7 01-210-62-00- 5412 MAINTENANCE- K9 0 . 00 284 . 99 2 , 000 . 00 14 . 2 01 -210-62-00- 5414 WEATHER WARNING SIREN MAINT 0 . 00 4 , 348 . 45 6 , 930 . 00 62 . 7 01-210- 62 -00-5421 WEARING APPAREL 910 . 98 5 , 643 . 87 33 , 000 . 00 17 . 1 01-210- 62-00- 5422 COPS GRANT IV - VESTS 0 . 00 11212 . 36 81000 . 00 15 . 1 P11 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 12 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL .. ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ---------------------------- ------ -- --------'__-__-------- ----- --------' PUBLIC SAFETY/POLICE DEPT . EXPENSES CONTRACTUAL SERVICES 01 -210- 62-00-5429 PSYCHOLOGICAL TESTING 0 . 00 0 . 00 2 , 000 . 00 0 . 0 01 -210- 62- 00-5430 HEALTH SERVICES 0 . 00 104 . 00 6 , 000 . 00 1 . 7 01 -210- 62- 00-5431 LABORATORY FEES 0 . 00 0 . 00 2 , 000 . 00 0 . 0 01 -210- 62- 00-5932 KENDALL CO . JUVENILE PROBATION 0 . 00 2 , 684 . 89 3 , 000 . 00 89 . 4 01-210- 62-00- 5436 TELEPHONE 2 , 697 . 39 11 , 351 . 98 23 , 000 . 00 49 . 3 01-210- 62-00- 5438 CELLULAR TELEPHONE 1 , 699 . 25 8 , 968 . 67 19 , 920 . 00 46 . 1 01-210- 62-00- 5941 MTD-ALERTS FEE 0 . 00 2 , 838 . 00 12 , 000 . 00 23 . 6 01-210- 62- 00-5942 NEW WORLD LIVE SCAN 0 . 00 1 , 179 . 75 8 , 634 . 00 13 . 6 01-210- 62-00-5443 ADMIN ADJUDICATION CONTRACTUAL 1 , 875 . 00 1 , 875 . 00 0 . 00 ( 100 . 0 ) TOTAL CONTRACTUAL SERVICES 10 , 638 - 98 70 , 643 . 52 195 , 989 00 36 . 0 PROFESSIONAL DEVELOPMENT 01 -210- 64 -00- 5600 DUES 0 . 00 105 . 00 9 , 000 . 00 2 . 6 01-210- 64-00- 5603 SUBSCRIPTIONS 89 . 95 139 . 95 600 . 00 23 . 3 01-210- 64 -00- 5609 TRAINING & CONFERENCE 825 . 00 9 , 091 . 30 33 , 025 . 00 27 . 5 01-210-64 -00- 5605 TRAVEL EXPENSES 871 . 20 3 , 559 . 23 12 , 075 . 00 29 . 9 01-210- 64 -00- 5606 COMMUNITY RELATIONS 60 . 36 1 , 926 . 99 10 , 000 . 00 19 . 2 01 -210-64-00- 5607 POLICE COMMISSION 401 . 80 5 , 990 . 96 25 , 000 . 00 23 . 9 01 -210- 64 -00- 5608 TUITION REIMBURSEMENT 11706 . 05 1 , 706 . 05 10 , 000 . 00 17 . 0 01 -210-64-00- 5609 POLICE RECRUIT ACADEMY 0 . 00 0 . 00 0 . 00 0 . 0 01 -210-64-00- 5610 GUN RANGE FEES 0 . 00 0 . 00 1 , 000 . 00 0 . 0 01 -210- 64 -00- 5611 SET FEE 0 . 00 31500 . 00 4 , 000 . 00 87 . 5 01 -210- 64 -00- 5612 NEIGHBORHOOD WATCH 0 . 00 11238 . 81 1 , 500 . 00 82 . 5 01 -210- 64 -00- 5613 CITIZENS POLICE ACADEMY 26 . 99 532 . 43 21500 . 00 21 . 2 01 -210- 64 -00- 5619 CHAPLAIN PROGRAM 0 . 00 0 . 00 400 . 00 0 . 0 01-210- 64-00- 5615 COMPLIANCE CHECKS 0 . 00 174 . 62 500 . 00 34 . 9 01 -210- 64 - 00-5616 DARE PROGRAM 0 . 00 0 . 00 5 , 250 . 00 0 . 0 -------------------- ------ __ TOTAL PROFESSIONAL DEVELOPMENT 3 , 981 . 35 27 , 964 . 84 109 , 850 . 00 25 . 9 OPERATIONS 01-210- 65-00-5802 OFFICE SUPPLIES 10 . 49 2 , 100 . 69 91000 . 00 23 . 3 01-210- 65-00-5803 EVIDENCE TECH SUPPLIES 0 . 00 1 , 066 . 88 ^_ 1500 . 00 92 . 6 01-210- 65-00-5804 OPERATING SUPPLIES 597 . 92 7 , 520 . 54 19 , 500 . 00 38 . 5 P12 DATE : 12 / 11 /2008 UNITED CITY OF YORKVILLE PAGE : 13 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . W0W MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ------ ------ ------------------------ --- ----- ------ PUBLIC SAFETY/POLICE DEPT . EXPENSES OPERATIONS 01 -210- 65- 00-5808 POSTAGE & SHIPPING 344 . 36 1 , 327 . 24 5 , 250 . 00 25 . 2 01 -210- 65- 00-5809 PRINTING & COPYING 44 . 00 3 , 342 . 61 7 , 500 . 00 44 . 5 01 -210- 65- 00-5810 PUBLISHING & ADVERTISING 202 . 96 301 . 36 2 , 000 . 00 15 . 0 01 -210- 65- 00- 5812 GASOLINE 4 , 778 . 36 51 , 281 . 04 80 , 000 . 00 64 . 1 O1-210- 65-00- 5813 AMMUNITION 0 . 00 0 . 00 6 , 300 . 00 0 . 0 O1-210- 65-00- 5814 ADMIN ADJUDICATION OPERATING 0 . 00 0 . 00 0 . 00 O . 0 TOTAL OPERATIONS 5t998 . 09 66o940 . 36 1321050 . 00 50 . 6 RETIREMENT 01 -210-72-00- 6500 IMRF PARTICIPANTS 1 , 277 . 51 91430 . 09 18 , 272 . 00 51 . 6 01 -210-72- 00- 6501 SOCIAL SECURITY & MEDICARE 12 , 994 . 48 98 , 089 . 16 174 , 135 . 00 56 . 3 01 -210-72- 00- 6502 POLICE PENSION 61456 . 61 285 , 518 . 35 300 , 000 . 00 95 . 1 ------- --------------- ------ --------------------------------------------- -------- TOTAL RETIREMENT 201728 . 60 393 , 037 . 60 492 , 407 . 00 79 . 8 CAPITAL OUTLAY 01 -210-75-00-7002 COMPUTER EQUIP & SOFTWARE 257 . 96 4 , 077 . 34 10 , 000 . 00 40 . 7 - ----------------- ----------------------- _ _ _ TOTAL CAPITAL OUTLAY 257 . 96 41077 . 34 10 , 000 . 00 40 . 7 OTHER OPERATING EXPENSES 01 -210-78- 00- 9004 BIKE PATROL 0 . 00 0 . 00 l , OOO . 00 0 . 0 01 -210-78- 00- 9005 MERIT/COLA 0 . 00 0 . 00 36 , 310 . 00 0 . 0 ----------------- ------------ ---- ----------- ------------------------ ----- -------- TOTAL OTHER OPERATING EXPENSES 0 . 00 0 . 00 37 , 310 . 00 0 . 0 TOTAL EXPENSES : PUBLIC SAFETY/POLICE DEPT . 219 , 847 . 69 1 , 857 , 396 . 25 3 , 239 , 524 . 00 57 . 3 PLANNING & DEVELOPMENT EXPENSES PERSONNEL SERVICES 01 -220- 50-00-5107 SALARIES- PLANNING & DEV . 27 , 296 . 38 202 , 231 . 93 340 , 955 . 00 59 . 3 P13 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 14 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ---------------------------------------------------- ------------- ----- ----------- TOTAL PERSONNEL SERVICES 27 , 296 . 38 202 , 231 . 93 340 , 955 . 00 59 . 3 PROFESSIONAL SERVICES 01-220- 61-00-5300 LEGAL SERVICES 34 . 40 11938 . 10 20 , 000 . 00 9 . 6 ------------------------------ -------------- ------------------ ----_------ ----- --- TOTAL PROFESSIONAL SERVICES 34 . 40 1 , 938 . 10 20 , 000 . 00 9 . 6 CONTRACTUAL SERVICES 01 -220- 62 -00- 5401 CONTRACTUAL SERVICES 262 . 50 11 , 282 . 35 30 , 000 . 00 37 . 6 01 -220- 62 -00- 5430 PLANNING CONSULTANT 0 . 00 0 . 00 501000 . 00 0 . 0 01-220- 62-00- 5932 ECONOMIC DEVELOPMENT 0 . 00 0 . 00 45 , 000 . 00 0 . 0 01 -220- 62 -00- 5938 CELLULAR TELEPHONE 191 . 12 726 . 40 1 , 500 . 00 48 . 4 ------- --------------- ------------------------------------------------ ----- ------ TOTAL CONTRACTUAL SERVICES 383 . 62 12 , 008 . 75 126 , 500 . 00 9 . 4 PROFESSIONAL DEVELOPMENT 01-220- 64 - 00-5600 DUES 30 . 00 743 . 00 1 , 500 . 00 49 . 5 01-220- 64 - 00-5604 TRAINING & CONFERENCES 543 . 58 1 , 923 . 58 51000 . 00 28 . 4 01 -220- 64 -00-5605 TRAVEL EXPENSE 112 . 00 153 . 50 2 , 000 . 00 7 . 6 - ---------------------' _ ----- ------__------- -----_ TOTAL PROFESSIONAL DEVELOPMENT 685 . 58 2 , 320 . 08 8 , 500 . 00 27 . 2 OPERATIONS 01 -220- 65-00- 5804 OPERATING SUPPLIES 273 . 26 2 , 511 . 40 80000 . 00 31 . 3 01 -220- 65-00- 5809 PRINTING & COPYING 0 . 00 367 . 24 1 , 500 . 00 24 . 9 01 -220- 65-00-5810 PUBLISHING & ADVERTISING 0 . 00 14 . 00 1 , 500 . 00 0 . 9 01-220- 65-00- 5814 BOOKS & MAPS 10 . 90 689 . 53 2 , 000 . 00 34 . 9 TOTAL OPERATIONS 283 . 66 3 , 582 . 17 13 , 000 . 00 27 . 5 RETIREMENT 01 -220-72-00- 6500 IMRF PARTICIPANTS 2 , 123 . 64 15 , 740 . 20 27 , 126 . 00 58 . 0 01 -220-72 -00- 6501 SOCIAL SECURITY & MEDICARE 21076 . 68 15 , 389 . 59 26 , 985 . 00 57 . 0 ------- ----- ---------- - ------- --- ------ ------_------ ----- ---_-- TOTAL RETIREMENT 4 , 200 . 32 31 , 129 . 74 54 , 111 . 00 57 . 5 CAPITAL OUTLAY P14 DATE : 12 / 11/2008 UNITED CITY OF YORKVILLE PAGE : 15 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED -------------------- ----------- --' PLANNING & DEVELOPMENT EXPENSES CAPITAL OUTLAY 01-220-75-00-7002 COMPUTER EQUIP & SOFTWARE 0 . 00 5 , 528 . O6 6 , 000 . 00 92 . 1 01 -220-75- 00-7003 OFFICE EQUIPMENT 0 . 00 0 . 00 1 , 000 . 00 0 . 0 01-220-75- 00-7004 IL TOMORROW GRANT MATCH 0 . 00 0 . 00 0 . 00 0 . 0 ---------------------------- ----- ------ __ - TOTAL CAPITAL OUTLAY 0 . 00 5 , 528 . 06 7 , 000 . 00 78 . 9 OTHER OPERATING EXPENSE 01- 220-78 -00- 9005 MERIT/COLA 0 . 00 0 . 00 13 , 638 . 00 0 . 0 O1-220-78-00- 9012 SALARY SURVEY 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL OTHER OPERATING EXPENSE 0 . 00 0 . 00 13e638 . 00 0 . 0 TOTAL EXPENSES : PLANNING & DEVELOPMENT 32 , 883 . 96 258 , 733 . 83 583 , 704 . 00 44 . 3 STREETS EXPENSES PERSONNEL SERVICES 01-410-50-00- 5107 SALARIES- STREETS 19 , 241 . 86 146 , 006 . 97 240 , 825 . 00 60 . 6 01- 410- 50-00- 5136 SALARIES- PART TIME 0 . 00 6 , 752 . 00 10 , 000 . 00 67 . 5 01-410-50-00- 5137 SALARIES- OVERTIME 0 . 00 3 , 820 . 24 15 , 000 . 00 25 . 4 TOTAL PERSONNEL SERVICES 19 , 241 . 86 156 , 579 . 21 265 , 825 . 00 58 - 9 PROFESSIONAL SERVICES 01 -410- 61-00-5313 ENGINEERING - IN TOWN RD FROG 0 . 00 0 . 00 0 . 00 0 . 0 01 -410- 61-00- 5314 INSPECTIONS & LICENSES 210 . 00 595 . 00 400 . 00 148 . 7 ----------------------------------------- ----- ------------ -------- TOTAL PROFESSIONAL SERVICES 210 . 00 595 . 00 400 . 00 148 . 7 CONTRACTUAL SERVICES 01 - 410- 62- 00- 5401 CONTRACTUAL SERVICES 197 . 50 592 . 50 2 , 000 . 00 29 . 6 01 - 410- 62- 00-5408 MAINTENANCE-EQUIPMENT 473 . 62 1 , 604 . 41 9 , 000 . 00 17 . 8 01 -410- 62- 00-5409 MAINTENANCE-VEHICLES 2 , 287 . 15 9 , 031 . 50 18 , 000 . 00 50 . 1 P15 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 16 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . W0W MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL .. ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ---------- ------- ---- ----' -- STREETS EXPENSES CONTRACTUAL SERVICES 01 -410- 62- 00- 5414 MAINTENANCE-TRAFFIC SIGNALS 430 . 73 1 , 202 . 52 15 , 000 . 00 8 . 0 01- 410- 62- 00- 5415 MAINTENANCE-STREET LIGHTS 0 . 00 61815 . 56 20 , 000 . 00 34 . 0 01 - 410- 62-00-5416 MAINTENANCE PROPERTY 220 . 83 21 , 126 . 25 0 . 00 ( 100 . 0 ) 01-410- 62-00-5420 MAINTENANCE-STORM SEWER 0 . 00 151 . 32 10 , 000 . 00 1 . 5 01-410- 62-00-5421 WEARING APPAREL 399 . 83 11137 . 71 4 , 150 . 00 27 . 4 01 - 410- 62-00-5422 RAYMOND DETENTION BASE 0 . 00 31557 . 83 0 . 00 ( 100 . 0 ) O1 - 410- 62- 00-5423 RAYMOND STORM SEWER OUTFLOW 72 . 00 339 . 00 0 . 00 ( 100 . 0 ) 01-410- 62- 00-5424 RAYMOND STORM SW . TER 0 . 00 0 . 00 0 . 00 0 . 0 01-410- 62-00-5434 RENTAL-EQUIPMENT 0 . 00 0 . 00 1 , 000 . 00 0 . 0 01-410- 62-00- 5435 ELECTRICITY 9 , 111 . 23 51 , 887 . 10 78 , 120 . 00 66 . 4 01 -410- 62 -00- 5438 CELLULAR TELEPHONE 243 . 40 11479 . 41 3 , 300 . 00 44 . 8 01 -410- 62-00- 5440 STREET LIGHTING 0 . 00 226 . 00 11000 . 00 22 . 6 -------------- ------------- _-___ ___ __---- TOTAL CONTRACTUAL SERVICES 13 , 436 . 9 99 , 151 . 11 1611570 . 00 61 . 3 PROFESSIONAL DEVELOPMENT 01 -410- 64 -00-5604 TRAINING & CONFERENCES 0 . 00 734 . 00 4 , 500 . 00 16 . 3 TOTAL PROFESSIONAL DEVELOPMENT 0 . 00 734 . 00 41500 . 00 16 . 3 OPERATIONS 01 - 410- 65- 00-5804 OPERATING SUPPLIES 959 . 56 31603 . 23 15 , 000 . 00 24 . 0 01-410- 65-00-5812 GASOLINE 1 , 112 . 42 19 , 943 . 51 33 , 275 . 00 59 . 9 01 -410- 65-00-5815 HAND TOOLS 0 . 00 759 . 42 1 , 500 . 00 50 . 6 01-410- 65- 00-5817 GRAVEL 0 . 00 1 , 913 . 62 2 , 500 . 00 76 . 5 TOTAL OPERATIONS 2r071 . 98 26 , 219 . 78 52 , 275 . 00 50 . 1 RETIREMENT 01 -410-72- 00- 6500 IMRF PARTICIPANTS 1 , 497 . 02 11 , 661 . 27 20 , 308 . 00 57 . 4 01 -410-72 -00- 6501 SOCIAL SECURITY & MEDICARE 11464 . 65 11 , 923 . 22 20 , 962 . 00 56 . 8 ------------------ ---- ------------------- --------------------' ----- TOTAL RETIREMENT 2 , 961 . 67 23 , 584 . 49 4 ' , 270 . 00 57 . 1 CAPITAL OUTLAY P16 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 17 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED -------------' STREETS EXPENSES CAPITAL OUTLAY 01-410-75- 00- 4404 HANGING BASKETS 0 . 00 1 , 825 . 00 2 , 000 . 00 91 . 2 01 -410-75- 00-5418 MOSQUITO CONTROL 0 . 00 29 , 832 . 00 30 , 000 . 00 99 . 4 01-410-75-00-7004 SAFETY EQUIPMENT 0 . 00 281 . 30 1 , 000 . 00 28 . 1 01- 410-75-00-7101 IN TOWN ROAD PROGRAM ( 25 , 816 . 33 ) 42 . 62 0 . 00 ( 100 . 0 ) 01 -410-75-00-7102 TREE & STUMP REMOVAL 0 . 00 4 , 990 . 00 5 , 000 . 00 99 . 8 01 -410-75-00-7103 SIDEWALK CONSTRUCTION 0 . 00 0 . 00 0 . 00 0 . 0 01 -410-75-00- 7104 SSA EXPENSE-FOX HILL SUNFLOWER 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL CAPITAL OUTLAY ( 25 , 816 . 33 ) 36 , 970 . 92 38 , 000 . 00 97 . 2 OTHER OPERATING EXPENSES 01 -410-78-00- 9005 MERIT/COLA 0 . 00 0 . 00 91633 . 00 0 . 0 TOTAL OTHER OPERATING EXPENSES 0 . 00 0 . 00 9 , 633 . 00 0 . 0 TRANSFERS 01 -410- 99-00- 9930 TRANSFER TO WATER IMPROVEMENT 0 . 00 0 . 00 0 . 00 0 - 0 --------- ---------------- _ __ -_ _-------- -_- TOTAL TRANSFERS 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL EXPENSES : STREETS 12 , 105 . 47 343 , 834 . 51 573 , 473 . 00 59 . 9 HEALTH & SANITATION EXPENSES CONTRACTUAL SERVICES O1 -540- 62-00- 5442 GARBAGE SERVICES 93 , 6668 . 54 559 , 985 . 23 1 , 300 , 000 . 00 43 . 0 01-540- 62 -00- 5443 LEAF PICKUP 0 . 00 1 , 200 . 00 6 , 000 . 00 20 . 0 -- -- ----- ---------------- ----------- ----------------' ----- ------------- TOTAL CONTRACTUAL SERVICES 93 , 668 . 54 561 , 185 . 23 11306 , 000 . 00 42 . 9 TOTAL EXPENSES : HEALTH & SANITATION 93 , 668 . 54 561 , 185 . 23 1 , 3061000 . 00 42 . 9 P17 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 18 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-Y_R : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : GENERAL FUND FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED TOTAL FUND REVENUES 445 , 058 . 71 6 , 203 , 191 . 14 12 , 731 , 770 . 00 48 . 7 TOTAL FUND EXPENSES 1 , 034 , 679 . 35 7 , 125 , 156 . 67 13 , 331 , 770 . 00 53 . 4 FUND SURPLUS ( DEFICIT ) ( 589 , 620 . 64 ) ( 921 , 965 . 53 ) ( 600, 000 . 00 ) 153 . 6 P18 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 19 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . W0W MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : FOX HILL SSA FOR 7 PERIODS ENDING NOVEMBER 30 , 2006 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED GENERAL REVENUES TAXES 11 -000-40- 00- 4002 FOX HILL LEVY 62 . 41 6 , 347 . 00 6 , 37 -0 . 00 99 . 5 ----------------- ---------- ----------- ----------- ---------------- ------------ ---- TOTAL TAXES 62 . 41 6 , 347 . 00 61376 . 00 99 . 5 EXPENSES OPERATIONS 11 -000- 65- 00- 5416 MAINTENANCE COMMON GROUNDS 1 , 778 . 44 16 , 140 . 06 61376 . 00 253 . 1 ------------------------------ -------------------- ---------- ---------- ----------- TOTAL OPERATIONS 1 , 776 . 44 16 , 140 . 06 6 , 376 . 00 253 . 1 TOTAL FUND REVENUES 62 . 41 6 , 347 . 00 6 , 376 . 00 99 . 5 TOTAL FUND EXPENSES 11778 . 44 16 , 140 . 06 6 , 376 . 00 253 . 1 FUND SURPLUS ( DEFICIT ) ( 11716 . 03 ) ( 9 , 793 . 06 ) 0 . 00 100 . 0 P19 DATE : 12 /11 /2008 UNITED CITY OF YORKVILLE PAGE : 20 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : SUNFLOWER SSA FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED GENERAL REVENUES TAXES 12- 000-40-00- 4002 SUNFLOWER LEVY 485 . 07 15 , 924 . 81 15 , 925 . 00 99 . 9 ---- ---------------- ---------------- ------------- ------' -' -- TOTAL TAXES 485 . 07 15 , 924 . 81 15 , 925 . 00 99 . 9 EXPENSES OPERATIONS 12 -000- 65-00- 5416 MAINTENANCE COMMON GROUNDS 10650 . 60 13 , 866 . 20 15 , 925 . 00 87 . 0 TOTAL OPERATIONS 1 , 650 60 13r866 . 20 15 , 925 . 00 87 . 0 TOTAL FUND REVENUES 485 . 07 15 , 924 . 81 15 , 925 . 00 99 . 9 TOTAL FUND EXPENSES 1 , 650 . 60 13 , 868 . 20 15 , 925 . 00 87 . 0 FUND SURPLUS ( DEFICIT ) ( 1 , 165 . 53 ) 2 , 056 . 61 0 . 00 100 . 0 P20 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 21 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : MOTOR FUEL TAX FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL o ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED --------------- -- GENERAL REVENUES TAXES 15-000- 40-00- 3999 CARRY OVER BALANCE 0 . 00 0 . 00 118 , 520 . 00 0 . 0 15-000-40-00- 4060 MOTOR FUEL TAX ALLOTMENTS 27 , 911 . 41 133 , 079 . 72 325 , 000 . 00 40 . 9 TOTAL TAXES 27 , 911 41 133 , 079 . 72 443 , 520 . 00 30 . 0 MISCELLANEOUS 15-000-44 - 00-4401 GAME FARM ROAD DESIGN 0 . 00 0 . 00 157 , 000 . 00 0 . 0 IS-000-44 - 00-4490 MISC . INCOME 0 . 00 0 . 00 0 . 00 0 . 0 --------- ----------- ------------------------ ---------- ----------- ----- TOTAL MISCELLANEOUS 0 . 00 0 . 00 157 , 000 . 00 0 . 0 INTEREST 15-000- 46-00- 4600 INVESTMENT INCOME 334 . 50 4 , 324 . 24 14 , 000 . 00 30 . 8 ------- ------------- -- --------- - ----------------- --------------------------- ----- TOTAL INTEREST 334 . 50 4 , 324 . 24 14 , 000 . 00 30 . 8 TOTAL REVENUES : GENERAL 28 , 245 . 91 137 , 403 . 96 614 , 520 . 00 22 . 3 EXPENSES OPERATIONS 15-000- 65-00- 5800 CONTINGENCY 0 . 00 0 . 00 0 . 00 0 . 0 15-000- 65-00- 5818 SALT 58 , 220 . 38 86 , 196 . 98 86 , 000 . 00 100 . 2 ------------ ------------ - -------------------------------- --------- ---------- -- --- TOTAL OPERATIONS 58 , 220 . 38 86 , 196 . 98 86 , 000 . 00 100 . 2 CAPITAL OUTLAY 15-000-75- 00-7007 SIGNS 1 , 361 . 95 9 , 980 . 60 14 , 550 . 00 68 . 5 15-000-75- 00-7008 CRACK FILLING 0 . 00 23 , 736 . 24 20 , 000 . 00 118 . 6 15-000-75- 00-7106 GAME FARM SURVEYING 0 . 00 99 , 753 . 07 68 , 000 . 00 146 . 6 15-000-75- 00-7107 CONSTRUCTION ENGINEERING 0 . 00 0 . 00 314 , 000 . 00 0 . 0 15-000-75- 00-7110 COLD PATCH 0 . 00 528 . 00 3 , 720 . 00 14 . 1 15-000-75- 00-7111 HOT PATCH 0 . 00 0 . 00 8 , 250 . 00 0 . 0 15-000-75- 00-7112 VAN EMMON 0 . 00 0 . 00 0 . 00 0 . 0 15-000-75- 00-7113 COUNTRYSIDE PKWY CONSTRUCTION 0 . 00 8 , 380 . 46 0 . 00 ( 100 . 0 ) P21 DATE : 12 / 11 /2008 UNITED CITY OF YORKVILLE PAGE : 22 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : MOTOR FUEL TAX FOR 7 PERIODS ENDING NOVEMBER 30 , 2006 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO- DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED GENERAL EXPENSES CAPITAL OUTLAY 15-000-75-00-7114 ROUTE 126/71 TRAFFIC SIGNALS 0 . 00 0 . 00 0 . 00 0 . 0 15-000-75-00-7115 PALMER COURT 0 . 00 0 . 00 0 . 00 0 . 0 15-000-75-00-7116 WOOD DALE 0 . 00 0 . 00 0 . 00 0 . 0 15-000-75-00-7117 FAXON ROAD ROW ACQ 0 . 00 0 . 00 0 . 00 0 . 0 15-000-75-00-7118 RT 34 & SYCAMORE TRAFFIC SGNL 0 . 00 2 , 516 . 90 0 . 00 ( 100 . 0 ) 15-000-75-00-7119 GAME FARM ROW 0 . 00 0 . 00 100 , 000 . 00 0 . 0 15-000-75- 00-7120 FOX ROAD 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL CAPITAL OUTLAY 1 , 361 95 144 , 895 . 27 528 , 520 . 00 27 . 4 TOTAL EXPENSES : GENERAL 59 , 582 . 33 231 , 092 . 25 614 , 520 . 00 37 . 6 TOTAL FUND REVENUES 28 , 245 . 91 137 , 403 . 96 614 , 520 . 00 22 . 3 TOTAL FUND EXPENSES 59 , 582 . 33 231 , 092 . 25 614 , 520 . 00 37 . 6 FUND SURPLUS ( DEFICIT) ( 31 , 336 . 42 ) ( 93, 688 . 29 ) 0 . 00 100 . 0 P22 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 23 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . W0W MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : MUNICIPAL BUILDING FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED -------------' GENERAL REVENUES CARRY OVER 16-000-40- 00-3999 CARRY OVER BALANCE 0 . 00 0 . 00 0 . 00 0 . 0 ----------------------- -- ---------------- -----------------------' -- TOTAL CARRY OVER 0 . 00 0 . 00 0 . 00 0 . 0 CHARGES FOR SERVICES 16-000- 42- 00-4211 DEVELOPMENT FEES -BUILDING 750 . 00 111700 . 00 1000000 . 00 11 . 7 16- 000- 42-00- 4215 BEECHER RENTAL FEE 1 , 000 . 00 71000 . 00 0 . 00 100 . 0 TOTAL CHARGES FOR SERVICES 1 , 750 00 18 , 700 . 00 100 , 000 . 00 18 . 7 MISCELLANEOUS 16-000-44 -00-4400 BEECHER CENTER DONATIONS 0 . 00 0 . 00 0 . 00 0 . 0 - --------------------- --------- -------- ------------------- ----_--- TOTAL MISCELLANEOUS 0 . 00 0 . 00 0 . 00 0 . 0 TRANSFERS 16-000-49-00- 4901 TRANSFER FROM GENERAL FUND 0 . 00 0 . 00 0 . 00 0 . 0 16-000-49-00- 4902 TRANSFER FROM LAND ACQUISITION 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL TRANSFERS ------------ ------ -- --------------- -O--- ---------- ------' ---- 0 . 00 0 . 0 TOTAL REVENUES : GENERAL 11750 . 00 18 , 700 . 00 100 , 000 . 00 16 . 7 EXPENSES CONTRACTUAL SERVICES 16-000- 62- 00-5416 MAINT-GENERAL BLDG & GROUNDS 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL CONTRACTUAL SERVICES 0 . 00 0 . 00 0 . 00 0 . 0 CAPITAL OUTLAY 16-000-75- 00-7008 ENTRY WAY SIGNS 0 . 00 0 . 00 0 . 00 0 . 0 16-000-75- 00-7200 BLDG IMPROV- BEEHCER/RIVFRNT 0 . 00 0 . 00 0 . 00 0 . 0 16-000-75- 00-7203 BLDG IMPROVEMENTS-PUBLIC WORKS 0 . 00 0 . 00 0 . 00 0 . 0 16-000-75- 00-7204 BLDG MAINT - CITY HALL 0 . 00 0 . 00 0 . 00 0 . 0 P23 DATE : 12 / 11 /2008 UNITED CITY OF YORKVILLE PAGE : 24 TIME : 15 : 25 : 30 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : MUNICIPAL BUILDING FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ------------ ----------- -----' GENERAL EXPENSES CAPITAL OUTLAY 16-000-75- 00-7206 LANDSCAPING-PUBLIC BUILDINGS 0 . 00 0 . 00 0 . 00 0 . 0 16-000-75-00-7210 BLDG MAINT- POST OFFICE 0 . 00 0 . 00 0 . 00 0 . 0 16-000-75-00-7211 NEW BUILDINGS 0 . 00 0 . 00 40 , 600 . 00 0 . 0 ------------------------------------ ----- ------------------- --------------- --- --- TOTAL CAPITAL OUTLAY" 0 . 00 0 . 00 40 , 600 . 00 0 . 0 OTHER 16-000-78-00- 9009 RESERVE 0 . 00 0 . 00 0 . 00 0 . 0 ------- ----- ------ -------- ---------- -- ------ ---_--- -- TOTAL OTHER 0 . 00 0 . 00 0 . 00 0 . 0 TRANSFERS 16-000- 99-00- 9901 TRANSFER TO GENERAL FUND 0 . 00 0 . 00 0 . 00 0 . 0 16-000- 99-00- 9965 TRANSFER TO DEBT SERVICE 0 . 00 29 , 700 . 00 59 , 400 . 00 50 . 0 TOTAL TRANSFERS 0 . 00 29 , 700 . 00 59 , 400 . 00 50 . 0 TOTAL EXPENSES : GENERAL 0 . 00 29 , 700 . 00 100 , 000 . 00 29 . 7 TOTAL FUND REVENUES 11750 . 00 18 , 700 . 00 100 , 000 . 00 18 . 7 TOTAL FUND EXPENSES 0 . 00 29 , 700 . 00 100 , 000 . 00 29 . 7 FUND SURPLUS ( DEFICIT ) 1 , 750 . 00 ( 11 , 000 . 00 ) 0 . 00 100 . 0 P24 DATE : 12 / 11 /2008 UNITED CITY OF YORKVILLE PAGE : 25 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : POLICE EQUIPMENT CAPITAL FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED --------------- ---- GENERAL REVENUES CARRY OVER 20-000-40- 00-3999 CARRY OVER -WEATHER WARN SIREN 0 . 00 0 . 00 125 , 598 . 00 0 . 0 TOTAL CARRY OVER 0 . 00 0 . 00 125 , 598 . 00 0 . 0 CHARGES FOR SERVICES 20-000-42-00- 4212 DEV FEES - POLICE 2 , 400 . 00 33 , 300 . 00 200 , 000 . 00 16 . 6 ---- ----- ----- ------ ----- ----------- ----- ---------------- ---------------- TOTAL CHARGES FOR SERVICES 2 , 400 . 00 33 , 300 . 00 200 , 000 . 00 16 . 6 MISCELLANEOUS 20-000- 44 -00- 4402 K- 9 DONATIONS 0 . 00 0 . 00 50 . 00 0 . 0 20-000- 44-00- 4403 IN CAR VIDEO DONATIONS 373 . 00 2 , 123 . 80 '_ , 000 . 00 106 . 1 20- 000- 44 -00- 4404 DONATIONS 0 . 00 0 . 00 2 , 000 . 00 0 . 0 20-000- 44-00- 4405 WEATHER WARNING SIREN 0 . 00 0 . 00 7 , 500 . 00 0 . 0 20-000-44 - 00- 4431 SALE OF POLICE SQUADS 0 . 00 480 . 00 0 . 00 100 . 0 20-000-44 - 00- 4440 SEIZED VEHICLES 0 . 00 0 . 00 0 . 00 0 . 0 --------- ----------- -------------- _ _ _ __--_-- TOTAL MISCELLANEOUS 373 . 00 2 , 603 . 80 11 , 550 . 00 22 . 5 TRANSFERS 20-000-49-00- 4901 TRANSFER FROM GENERAL FUND 0 . 00 0 . 00 0 . 00 0 . 0 - ----------------- ------ ----- ---- - --' TOTAL TRANSFERS 0 . 00 0 . 00 O 0 . 0 TOTAL REVENUES : GENERAL 2 , 773 . 00 35 , 903 . 80 337 , 148 . 00 10 . 6 EXPENSES OPERATIONS 20- 000- 65-00- 5811 LETHAL/NON-LETHAL WEAPONS 0 . 00 400 . 00 10 , 000 . 00 4 . 0 20-000- 65-00- 5840 SEIZED VEHICLES 0 . 00 0 . 00 0 . 00 0 . 0 --------- ----------- -------- ------------- -------- --- -------- ----- ------- --------- TOTAL OPERATIONS 0 . 00 400 . 00 10 , 000 . 00 4 . 0 CAPITAL OUTLAY P25 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 26 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . W0W MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : POLICE EQUIPMENT CAPITAL FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ------------------------------- -----------------'_ GENERAL EXPENSES CAPITAL OUTLAY 20-000-75-00-7001 EQUIPMENT 0 . 00 1 , 587 . 55 40 , 000 . 00 3 . 9 20-000-75-00-7002 K- 9 EQUIPMENT 0 . 00 0 . 00 2 , 500 . 00 0 . 0 20-000-75-00-7005 VEHICLES 0 . 00 0 . 00 85 , 000 . 00 0 . 0 20-000-75-00-7006 CAR BUILD OUT 1 , 774 . 85 8 , 024 . 92 50 , 000 . 00 16 . 0 20-000-75-00-7008 NEW WEATHER WARNING SIRENS 0 . 00 0 . 00 37 , 000 . 00 0 . 0 20-000-75-00-7009 RESERVE-WEATHER WARNING SIREN 0 . 00 0 . 00 8210-48 . 00 0 . 0 20- 000-75-00-7010 NEW WORLD SOFTWARE 0 . 00 0 . 00 0 . 00 0 . 0 20-000-75-00-7011 ARCHITECT FEES 0 . 00 0 . 00 30 , 000 . 00 0 . 0 ------------------------- ----------- - ---- -------- -----"'-------- ------- - -- ------ TOTAL CAPITAL OUTLAY 1 , 774 . 85 9 , 612 . 47 327 , 148 . 00 2 . 9 OTHER 20-000-78- 00- 9009 RESERVE 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL OTHER ---- ----- ----- ---- ____----------------------- - ---- --_____ 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL EXPENSES : GENERAL 1 , 774 . 85 10 , 012 . 47 337 , 148 . 00 2 . 9 TOTAL FUND REVENUES 2 , 773 . 00 35 , 903 . 80 337 , 148 . 00 10 . 6 TOTAL FUND EXPENSES 11774 . 85 10 , 012 . 47 337 , 148 . 00 2 . 9 FUND SURPLUS ( DEFICIT ) 998 . 15 25 , 891 . 33 0 . 00 100 . 0 P26 UNITED CITY OF YORKVILLE PAGE : 27 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : PUBLIC WORKS EQUIP CAPITAL FOR 7 PERIODS ENDING NOVEMBER 30 , '_ 008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ---- --------------------------- ----- ------ ---------------------------------- ------------ ---- ---------------- ------------------------ GENERAL REVENUES CARRY OVER 21 -000-40-00- 3999 BEGINNING FUND BALANCE 0 . 00 0 . 00 90 , 000 . 00 0 . 0 ------------ ---------- ----- ' ' - - ---- TOTAL CARRY OVER 0 . 00 0 . 00 90 , 000 . 00 0 . 0 CHARGES FOR SERVICES 21-000-42-00- 4213 DEVELOPMENT FEES- PUBLIC WORKS 5 , 600 . 00 77 , 900 . 00 280 , 000 . 00 27 . 6 ------------ -------------------------------------------- ' ------ TOTAL CHARGES FOR SERVICES 5 , 600 . 00 77 , 400 . 00 280 , 000 . 00 27 . 6 MISCELLANEOUS 21 -000-44 - 00-9930 SALE OF EQUIPMENT 0 . 00 81000 . 00 16 , 000 . 00 50 . 0 ------------ ---------- -------- ------------------------------------------- -------- TOTAL MISCELLANEOUS 0 . 00 81000 . 00 16 , 000 . 00 50 . 0 TRANSFERS 21 -000-49- 00-4915 TRANSFER FROM WATER FUND 0 . 00 0 . 00 0 . 00 0 . 0 21-000-49- 00- 4920 TRANSFER FROM SEWER FUND 0 . 09 0 . 00 0 . 00 0 . 0 ------- -- -------- --- -------- ---------- ----- --------------------- -------- TOTAL TRANSFERS 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL REVENUES : GENERAL 5 , 600 . 00 85 , 400 . 00 386 , 000 . 00 22 . 1 EXPENSES CAPITAL OUTLAY 21 -000-75-00-7001 EQUIPMENT 0 . 00 6 , 655 . 35 55 , 000 . 00 12 . 1 21-000-75-00- 7005 VEHICLES 0 . 00 38 , 195 . 00 161 , 000 . 00 23 . 7 21 -000-75- 00-7015 SKIDSTEER UPGRADE 0 . 00 9 , 398 . 70 51000 . 00 87 . 9 21-000-75-00-7107 TRUCK ACCESSORIES 0 . 00 1 , 031 . 10 9 , 000 . 00 11 . 4 21-000-75-00-7120 STREET SWEEPER 0 . 00 0 . 00 0 . 00 0 . 0 21 -000-75-00-7130 FACILITY EXPANSION 6 , 857 . 92 325 , 121 . 83 128 , 600 . 00 252 . 8 TOTAL CAPITAL OUTLAY 6 , 857 . 92 375 , 401 - 98 358 , 600 00 104 . 6 OTHER P27 DATE : 12 / 11/2008 UNITED CITY OF YORKVILLE PAGE : 28 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : PUBLIC WORKS EQUIP CAPITAL FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ------------ --- ----- ------ --- GENERAL EXPENSES OTHER 21-000-78-00- 9009 RESERVE 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL OTHER 0 . 00 0 . 00 0 . 00 0 . 0 TRANSFERS 21-000-99-00- 9941 TRANSFER TO PARKS CAPITAL 0 . 00 0 . 00 0 . 00 0 . 0 ---------------------- --- ----- --------------------------------------------------- TOTAL TRANSFERS 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL EXPENSES : GENERAL 6 , 857 . 92 375 , 401 . 98 358 , 600 . 00 104 . 6 TOTAL FUND REVENUES 5 , 600 . 00 85 , 400 . 00 386 , 000 . 00 22 . 1 TOTAL FUND EXPENSES 6 , 857 . 92 375 , 401 . 98 358 , 600 . 00 104 . 6 FUND SURPLUS ( DEFICIT ) ( 1 , 257 . 92 ) ( 290 , 001 . 98 ) 27 , 400 . 00 ( 1058 . 4 ) P28 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 29 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002_ WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : PARKS & RED EQUIP CAPITAL FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL c ACCOUNT NOVEMBER YEAR-TO- DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ------- -------- -------' GENERAL REVENUES CARRY OVER 22-000-40- 00- 3999 BEGINNING FUND BALANCE 0 . 00 0 . 00 0 , 998 . 00 0 . 0 -------------- ---------- __ __ TOTAL CARRY OVER 0 . 00 0 . 00 2_ 6 , 948 . 00 0 . 0 CHARGES FOR SERVICES 22 -000- 42-00- 4216 PARKS CAPITAL FEE 0 . 00 3 , 950 . 00 18 , 000 . 00 21 . 9 22-000- 42 -00- 9217 PARK CAPITAL DONATIONS 8 , 821 . 98 8 , 821 . 98 0 . 00 100 . 0 ---- ----- ----------- ----- ---------------- ---------------- ----' ----- TOTAL CHARGES FOR SERVICES 81821 . 98 12 , 771 . 98 18 , 000 . 00 70 . 9 MISCELLANEOUS 22 -000- 94-00- 4930 SALE OF VEHICLES /EQUIPMENT 0 . 00 0 . 00 20 , 000 . 00 0 . 0 TOTAL MISCELLANEOUS 0 . 00 0 . 00 20 , 000 . 00 0 . 0 TRANSFERS 22 -000- 49-00- 4930 TRANSFER FROM GF 0 . 00 0 . 00 0 . 00 0 . 0 22-000-49-00- 4950 TRANSFER FROM PW CAPITAL 0 . 00 0 . 00 0 . 00 0 . 0 -------------------------- -- -------------------------- --------------------------- TOTAL TRANSFERS 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL REVENUES : GENERAL 8 , 821 . 98 12 , 771 . 98 64 , 948 . 00 19 . 6 PARKS EXPENSES CAPITAL OUTLAY 22 - 610-75-00-7006 PICK UP TRUCK 0 . 00 0 . 00 0 . 00 0 . 0 22- 610-75-00-7015 EQUIPMENT 8 , 821 . 98 8 , 821 . 98 19 , 998 . 00 44 . 2 22- 610-75-00-7016 COMPUTER SERVER 0 . 00 0 . 00 0 . 00 0 . 0 22- 610-75-00-7018 PARK RE- DEVELOPEMENTS 223 . 50 92 , 273 . 02 45 , 000 . 00 93 . 9 TOTAL CAPITAL OUTLAY 9 , 095 48 51 , 095 . 00 64e948 . 00 76 . 6 P29 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 30 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . W0W MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : PARKS & REC EQUIP CAPITAL FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL .. ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _______ _____________ ________ ____ _ _________ _----_-------_____ TOTAL EXPENSES : PARKS 91045 . 48 51 , 095 . 00 64 , 948 . 00 78 . 6 TOTAL FUND REVENUES 8 , 821 . 98 12 , 771 . 98 64 , 948 . 00 19 . 6 TOTAL FUND EXPENSES 9 , 045 . 48 51 , 095 . 00 64 , 948 . 00 78 . 6 FUND SURPLUS ( DEFICIT ) ( 223 . 50 ) ( 38 , 323 . 02 ) 0 . 00 100 . 0 P30 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 31 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : CITY WIDE CAPITAL FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED -------------------------- --------------- GENERAL REVENUES CARRY OVER 23-000- 40- 00- 3996 ROAD CONTRIBUTION 2 , 000 . 00 58 , 000 . 00 800 , 000 . 00 7 . 2 -------------------- ----- --------------------- ----------------------------------- TOTAL CARRY OVER 21000 . 00 58 , 000 . 00 800 , 000 . 00 7 . 2 CHARGES FOR SERVICES 23-000- 42 -00- 4211 ENGINEERING CAPITAL FEE 800 . 00 10 , 800 . 00 40 , 000 . 00 27 . 0 ----------------- -------------------------------------'__----- - ------------------ TOTAL CHARGES FOR SERVICES 800 . 00 10 , 800 . 00 40 , 000 . 00 27 . 0 INTERGOVERNMENTAL ` 23-000-45-00- 4500 DOWNTOWN BRWN GRANT 0 . 00 0 . 00 100 , 000 . 00 0 . 0 TOTAL INTERGOVERNMENTAL 0 - 00 0 . 00 100 , 000 . 00 0 . 0 TRANSFERS 23-000-49-00- 4901 TRANSFER FROM GENERAL FUND 0 . 00 187 , 500 . 00 375 , 000 . 00 50 . 0 ---------------------- ---------------------- ------------------ ------------------- TOTAL TRANSFERS 0 . 00 187 , 500 . 00 375 , 000 . 00 50 . 0 TOTAL REVENUES : GENERAL 2 , 800 . 00 256 , 300 . 00 11315 , 000 . 00 19 . 4 EXPENSES CAPITAL OUTLAY 23-000- 75-00- 7005 VEHICLES 0 . 00 0 . 00 40 , 000 . 00 0 . 0 23-000-75-00-7099 PERIMETER RD STUDY 0 . 00 0 . 00 40 , 000 . 00 0 . 0 23-000-75-00-7101 RON CLARK PROPERTY 0 . 00 100 , 000 . 00 100 , 000 . 00 100 . 0 23-000-75-00-7102 MCHUGH ROAD 0 . 00 162 , 684 . 08 300 , 000 . 00 54 . 2 23-000-75-00-7103 SIDEWALK REPLACEMENT 1 , 042 . 80 2 , 229 . 00 15 , 000 . 00 14 . 8 23-000-75-00-7104 ROB ROY FALLS SIGNAL 0 . 00 0 . 00 75 , 000 . 00 0 . 0 23 -000-75-00- 7105 BEECHER RD STUDY 0 . 00 0 . 00 100 , 000 . 00 0 . 0 23 -000-75-,00-7106 DOWNTOWN BROWNFIELD 0 . 00 0 . 00 100 , 000 . 00 0 . 0 23-000-75-00-7107 COMED BIKE TRAIL 0 . 00 0 . 00 50 , 000 . 00 0 . 0 23-000-75-00-7108 RAYMOND BASIN 0 . 00 0 . 00 30 , 000 . 00 0 . 0 23-000-75-00-7109 KENNEDY ROAD 0 . 00 0 . 00 90 , 000 . 00 0 . 0 P31 DATE : 12 / 11 /2008 UNITED CITY OF YORKVILLE PAGE : 32 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND BY BUDGET W/VARIANCE FUND : CITY WIDE CAPITAL FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ------------ ------- GENERAL EXPENSES CAPITAL OUTLAY 23-000-75-00-7110 ASPHAULT PAVEMENT TREAT 0 . 00 46 , 606 . 10 50 , 000 . 00 93 . 2 23-000-75-00-7115 PALMER COURT 0 . 00 70 , 840 . 86 65 , 000 . 00 108 . 9 23-000-75-00-7117 FAXON ROAD ROW 0 . 00 0 . 00 100 , 000 . 00 0 . 0 23-000-75-00-7130 PW BUILDING 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL CAPITAL OUTLAY 1 , 042 - 80 382 , 360 - 04 1 , 155 , 000 . 00 33 . 1 TOTAL FUND REVENUES 2 , 800 . 00 256 , 300 . 00 1 , 315 , 000 . 00 19 . 4 TOTAL FUND EXPENSES 1 , 042 . 80 382 , 360 . 04 1 , 155 , 000 . 00 33 . 1 FUND SURPLUS ( DEFICIT ) 11757 . 20 ( 126 , 060 . 04 ) 160 , 000 . 00 ( 78 . 7 ) P32 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 35 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : DEBT SERVICE FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER. YEAR-TO-DATE YEAR COLLECTED/ NUMBER. DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED GENERAL REVENUES MISCELLANEOUS 42 -000- 44-00- 4440 RECAPTURE-WATER/SEWER 2 , 886 . 75 24 , 144 . 00 0 . 00 100 . 0 42 -000-44-00- 4441 LIBRARY BOND REFERENDUM 0 . 00 0 . 00 0 . 00 0 . 0 -------------------- -- --- ----' -- _------- ------'--_--- TOTAL MISCELLANEOUS 2 , 886 . 75 24 , 144 . 00 0 . 00 100 . 0 TRANSFERS 42 -000-49-00- 4901 TRANSFER FROM GENERAL FUND 0 . 00 212 , 562 . 00 425 , 124 . 00 50 . 0 42 -000-49-00- 4925 TRANSFER FROM SANITARY SEWER 0 . 00 0 . 00 0 . 00 0 . 0 42 -000-49-00- 4930 TRANSFER FROM WATER IMPRV FUND 0 . 00 0 . 00 0 . 00 0 . 0 42 -000-49-00- 4940 TRANSFER FROM MUNICIPAL BLDG 0 . 00 29 , 700 . 00 59 , 400 . 00 50 . 0 - ------------ ---------- _----- -- -----_'_------- -___-- ----- ----___- TOTAL TRANSFERS 0 . 00 242 , 262 . 00 484 , 524 . 00 50 . 0 TOTAL REVENUES : GENERAL 2 , 886 . 75 266 , 406 . 00 484 , 524 . 00 54 . 9 EXPENSES DEBT SERVICE 42 -000- 66-00- 6001 CITY HALL BONDS PRINCIPAL PMT 0 . 00 0 . 00 59 , 400 . 00 0 . 0 42-000- 66-00- 6002 CITY HALL BONDS INTEREST PMT 0 . 00 2 , 200 . 00 0 . 00 ; 100 . 0 ) 42 -000- 66-00- 6003 IRBB-BRUELL ST . INTEREST PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 -000- 66-00- 6004 IRBB-BRUELL ST . PRINCIPAL PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 -000- 66-00- 6005 NORTH H2O TOWER INTEREST PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 -000- 66-00- 6006 NORTH H2O TOWER PRINCIPAL PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 -000- 66-00- 6007 $ 4 . 8M DEBT CERT INTEREST PMT 0 . 00 0 . 00 0 . 00 0 . 0 42-000- 66-00- 6008 COUNTRYSIDE ALT REV PRINC . PMT 0 . 00 0 . 00 0 . 00 0 . 0 42-000- 66- 00- 6009 COUNTRYSIDE ALT REV INT . PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 -000- 66- 00- 6010 COMED/HYDRAULIC INTEREST PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 -000- 66- 00- 6011 COMED/HYDRAULIC PRINCIPAL PMT 0 . 00 0 . 00 0 . 00 0 . 0 42-000- 66- 00- 6013 LIBRARY BOND 9005B INT PMT 0 . 00 0 . 00 0 . 00 0 . 0 42-000- 66- 00- 6015 LIBRARY BOND 2006 INT PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 -000- 66- 00- 6016 ROB ROY CREEK BOND 0 . 00 0 . 00 0 . 00 0 . 0 42 -000- 66- 00- 6041 IEPA DRINK WTR PROJ L171563 0 . 00 0 . 00 0 . 00 0 . 0 42 -000- 66- 00- 6042 IEPA DRINK WTR PRJ L171563 INT 0 . 00 0 . 00 0 . 00 0 . 0 42 -000- 66- 00- 6045 USES IEPA PRINCIPAL PMT 0 . 00 0 . 00 0 . 00 0 . 0 P33 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 36 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : DEBT SERVICE FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL a ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER. DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ------- --- - ------- ----- -- ---- GENERAL EXPENSES DEBT SERVICE 42 -000- 66-00- 6049 SANITARY SIPHON INTEREST PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 -000- 66-00- 6050 SANITARY SIPHON PRINCIPAL PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 -000- 66-00- 6055 SSES IEPA L171153 PRINC . PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 -000- 66-00- 6056 REFUNDING 2006 INTEREST PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 -000- 66- 00- 6057 REFUNDING 2006A PRINCIPAL PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 -000- 66- 00- 6058 $ 2 . 8M NORTH WATER TOWER 2002 0 . 00 0 . 00 0 . 00 0 . 0 42 -000- 66- 00- 6059 2007A GO REFUND 02 , 02A, 03 0 . 00 0 . 00 0 . 00 0 . 0 42-000- 66-00- 6070 $ 650K ROAD IMPROV PRIG INT 0 . 00 9 , 872 . 50 29 , 745 . 00 33 . 1 42-000-66- 00- 6071 $ 650K ROAD IMPROV PROG PRINC 0 . 00 0 . 00 751000 . 00 0 . 0 42 -000- 66-00- 6072 $2M ALT REV B2 & B3 INT PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 -000- 66-00- 6073 $2M ALT REV B2 & B3 PRINC PMT 0 . 00 0 . 00 0 . 00 0 . 0 42 -000- 66-00- 6074 $ 3 . 825M IN TOWN ROAD INT PMT 0 . 00 75 , 189 . 38 160 , 379 . 00 46 . 8 42-000- 66-00- 6075 $ 3 . 825M IN TOWN ROAD PRINC 0 . 00 0 . 00 160 , 000 . 00 0 . 0 TOTAL DEBT SERVICE 0 . 00 87t261 . 88 484 , 524 . 00 18 . 0 TOTAL FUND REVENUES 2 , 886 . 75 266 , 406 . 00 484 , 524 . 00 54 . 9 TOTAL FUND EXPENSES 0 . 00 87 , 261 . 88 484 , 524 . 00 i8 . 0 FUND SURPLUS ( DEFICIT ) 2 , 886 . 75 179 , 144 . 12 0 . 00 100 . 0 P34 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 37 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : WATER IMPROVEMENT & OPERATIONS FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED _______ ________________ OPERATIONS REVENUES CARRY OVER 51 -000-40- 00- 3999 BEGINNING FUND BALANCE 0 . 00 0 . 00 2961858 . 00 0 . 0 ____________________________ _____________ - TOTAL CARRY OVER 0 . 00 0 . 00 296 , 858 . 00 0 . 0 CHARGES FOR SERVICES 51 -000-42- 00-4240 BULK WATER SALES 574 . 06 4 , 404 . 50 10 , 000 . 00 44 . 0 51-000-42- 00-4241 WATER SALES 81128 . 13 926 , 711 . 17 11450 , 000 . 00 63 . 9 51 -000-42 - 00- 4242 WATER METER SALES 4 , 395 . 00 61 , 312 . 00 200 , 000 . 00 30 . 6 51 -000-42- 00- 4243 LEASE REVENUE - H2O TOWER 2 , 336 . 42 16 , 353 . 94 31 , 000 . 00 5224 . 7 ____________________________________________________________ _____________________ TOTAL CHARGES FOR SERVICES 15 , 433 . 61 1 , 008 , 781 . 61 1 , 691 , 000 . 00 59 . 6 MISCELLANEOUS 51 -000-44 -00- 4490 MISCELLANEOUS INCOME 0 . 00 0 . 00 0 . 00 0 . 0 51 -000-44-00- 4499 BAD DEBT RECOVERY 0 . 00 775 . 48 0 . 00 100 . 0 TOTAL MISCELLANEOUS 0 . 00 775 . 48 0 . 00 100 . 0 INTEREST 51-000- 46-00- 4600 INVESTMENT INCOME 838 . 95 14 , 717 . 98 35 , 000 . 00 42 . 0 TOTAL INTEREST 838 . 95 14 , 717 . 98 35 , 000 00 42 . 0 TOTAL REVENUES : OPERATIONS 16 , 272 . 56 1 , 024 , 275 . 07 21022 , 858 . 00 50 . 6 IMPROVEMENTS REVENUES CARRY OVER 51 -200- 40-00- 3999 BEGINNING FUND BALANCE 0 . 00 0 . 00 527 , 625 . 00 0 . 0 TOTAL CARRY OVER 0 . 00 0 . 00 527 , 625 00 0 . 0 CHARGES FOR SERVICES P35 DATE : 12 / 11 /2008 UNITED CITY OF YORKVILLE PAGE : 36 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : WATER IMPROVEMENT & OPERATIONS FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED IMPROVEMENTS REVENUES CHARGES FOR SERVICES 51 -200-42- 00- 4220 CONNECTION FEES 22 , 440 . 00 272 , 180 . 00 532 , 000 . 00 51 . 1 51 -200-42 - 00- 4221 SW WTR MAIN PROJECT 0 . 00 0 . 00 10 , 800 , 000 . 00 0 . 0 51-200- 42-00- 4222 USGS SHALLOW WATER 0 . 00 0 . 00 0 . 00 0 . 0 51 -200- 42-00- 4230 MPI CONNECTION FEE RECOV 0 . 00 0 . 00 425 , 600 . 00 0 . 0 51-200- 42-00- 4240 AUTUMN CREEK CONN RECOV 0 . 00 0 . 00 106 , 400 . 00 0 . 0 TOTAL CHARGES FOR SERVICES 22 , 440 . 00 272 , 180 . 00 11 , 864 , 000 . 00 2 . 2 MISCELLANEOUS 51 -200-44 -00- 4490 MISCELLANEOUS INCOME 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL MISCELLANEOUS 0 . 00 0 . 00 0 . 00 0 . 0 INVESTMENT INCOME E1 -200-46- 00-4600 INVESTMENT INCOME 715 . 35 71905 . 73 30 , 000 . 00 26 . 3 --------- ----------- -------- --------------------- ---------------- -------- -------- TOTAL INVESTMENT INCOME 715 . 35 7 , 905 . 73 30 , 000 . 00 26 . 3 TRANSFERS 51 -200-49- 00-4901 TRANSFER FROM GENEREAL FUND 0 . 00 100 , 000 . 00 200 , 000 . 00 50 . 0 TOTAL TRANSFERS 0 . 00 100 , 000 . 00 200 , 000 . 00 50 . 0 TOTAL REVENUES : IMPROVEMENTS 23 , 155 . 35 380 , 085 . 73 12 , 621 , 625 . 00 3 . 0 OPERATIONS EXPENSES PERSONNEL 51 -000-50-00- 5107 SALARIES- WATER OP . 24 , 833 . 85 183 , 307 . 09 330 , 649 . 00 55 . 4 51-000- 50-00- 5136 SALARIES- PART TIME 0 . 00 3 , 582 . 00 5 , 000 . 00 71 . 6 51-000-50-00- 5137 SALARIES- OVERTIME 11473 . 84 81552 . 89 35 , 000 . 00 24 . 4 ---------- -- ----- ------------- --- ------------------- ---------------- -- ----- ------ TOTAL PERSONNEL 26 , 307 . 69 195 , 441 . 98 370 , 849 . 00 52 . 7 P36 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 39 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : WATER IMPROVEMENT & OPERATIONS FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ------------- -- --- -- ----------- OPERATIONS PROFESSIONAL SERVICES 51-000- 61- 00- 5300 LEGAL SERVICES 0 . 00 0 . 00 21000 . 00 0 . 0 51 -000- 61-00- 5303 JULIE SERVICE 339 . 10 2 , 315 . 30 11 , 000 . 00 21 . 0 --------- --- -------- ----- ---------- ___ ----- -- ----__---- ------_____- TOTAL PROFESSIONAL SERVICES 339 . 10 2 , 315 . 30 13 , 000 . 00 17 . 8 CONTRACTURAL SERVICES 51 -000- 62 -00-5401 CONTRACTUAL SERVICES 0 . 00 8 , 803 . 24 7 , 500 . 00 117 . 3 51 -000- 62 -00- 5407 TREATMENT FACILITIES O&M 12 , 288 . 47 113 , 022 . 41 220 , 000 . 00 51 . 3 51 -000- 62 - 00-5408 MAINTENANCE-EQUIPMENT 1 , 271 . 67 2 , 842 . 22 7 , 500 . 00 37 . 8 51 -000- 62 -00- 5409 MAINTENANCE-VEHICLES 0 . 00 1 , 456 . 66 8 , 000 . 00 18 . 2 51 -000- 62- 00-5411 MAINTENANCE-COMPUTERS 0 . 00 0 . 00 500 . 00 0 . 0 51 -000- 62 -00- 5413 MAINTENANCE-CONTROL SYSTEM 0 . 00 0 . 00 0 . 00 0 . 0 51 -000- 62-00-5421 WEARING APPAREL 79 . 83 11252 . 71 4 , 500 . 00 27 . 6 51 -000- 62 -00-5422 WATER TOWER PAINTING 158 , 966 . 25 169 , 062 . 93 335 , 000 . 00 50 . 4 51 -000- 62 -00- 5434 RENTAL - EQUIPMENT 0 . 00 232 . 88 2 , 000 . 00 11 . 6 51 -000- 62-00- 5435 ELECTRICITY 74 , 470 . 60 153 , 194 . 68 275 , 000 . 00 55 . 7 51 -000- 62 -00- 5436 TELEPHONE 2 , 538 . 60 10 , 277 . 62 22 , 000 . 00 46 . 7 51 -000- 62-00- 5438 CELLULAR TELEPHONE 340 . 53 2 , 071 . 83 3 , 300 . 00 62 . 7 51 -000-62 -00- 5439 LEAK DETECTION SURVEY 0 . 00 0 . 00 18 , 000 . 00 0 . 0 - ---------------- - ------------ ---------------------- ----- ----- ----------- ----- --- TOTAL CONTRACTURAL SERVICES 249 , 955 . 95 462 , 217 . 18 903 , 300 . 00 51 . 1 PROFESSIONAL DEVELOPMENT 51 -000- 64 -00- 5600 DUES 440 . 00 785 . 00 1 , 000 . 00 78 . 5 51 -000-64 -00-5603 SUBSCRIPTIONS 0 . 00 45 . 50 250 . 00 18 . 2 51 -000- 64 - 00- 5604 TRAINING & CONFERENCES 0 . 00 1 , 063 . 00 1 , 900 . 00 55 . 9 51 -000- 64 - 00-5605 TRAVEL EXPENSES 0 . 00 786 . 48 4 , 000 . 00 19 . 6 ----------------- ----------- ---------- --------------- - ----' ' TOTAL PROFESSIONAL DEVELOPMENT 440 . 00 21679 . 98 7 , 150 . 00 37 . 4 OPERATIONS 51 -000- 65- 00-5800 CONTINGENCIES 0 . 00 0 . 00 0 . 00 0 . 0 51-000- 65- 00-5804 OPERATING SUPPLIES 1 , 481 . 65 14 , 159 . 18 45 , 000 . 00 31 . 4 51 -000- 65- 00-5808 POSTAGE & SHIPPING 725 . 47 9 , 634 . 18 18 , 000 . 00 53 . 5 51 -000- 65-00- 5809 PRINTING & COPYING 99 . 00 1 , 709 . 76 13 , 000 . 00 13 . 1 51 -000- 65-00- 5810 PUBLISHING & ADVERTISING 0 . 00 36 . 90 11200 . 00 3 . 0 P37 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 40 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . W0W MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : WATER IMPROVEMENT & OPERATIONS FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ol, ACCOUNT NOVEMBER YEAR-TO- DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ----------- --- ----- - OPERATIONS EXPENSES OPERATIONS 51-000- 65-00-5812 GASOLINE 1 , 445 . 65 20 , 217 . 25 38 , 500 . 00 52 . 5 51 -000- 65- 00- 5815 HAND TOOLS 0 . 00 0 . 00 1 , 000 . 00 0 . 0 51-000-65-00- 5817 GRAVEL 0 . 00 444 . 67 41000 . 00 11 . 1 51 -000- 65-00- 5820 CHEMICALS 0 . 00 0 . 00 0 . 00 0 . 0 51-000- 65-00- 5821 CATHODIC PROTECTION 0 . 00 0 . 00 0 . 00 0 . 0 51-000- 65-00- 5822- WATER SAMPLES 125 . 00 10 , 100 . 17 14 , 000 . 00 72 . 1 TOTAL OPERATIONS 3 , 876 77 56 , 302 . 13 134 , 700 . 00 41 . 7 DEBT SERVICE 51 -000- 66-00-8200 INTEREST EXPENSE 0 . 00 0 . 00 0 . 00 0 . 0 ------- ----- ------------------------ ----- ----- ------------------------ ----- ------ TOTAL DEBT SERVICE 0 . 00 0 . 00 0 . 00 0 . 0 RETIREMENT 51-000-72 -00- 6500 IMRF PARTICIPANTS 2 , 046 . 75 14 , 933 . 16 29 , 000 . 00 51 . 4 51-000-72-00- 6501 SOCIAL SECURITY & MEDICARE 1 , 991 . 82 15 , 047 . 65 29 , 229 . 00 51 . 4 TOTAL RETIREMENT 4 , 038 - 57 29f980 . 81 58 , 229 00 51 . 4 CAPITAL OUTLAY 51 -000-75-00-7002 COMPUTER EQUIP & SOFTWARE 0 . 00 1 , 320 . 00 0 . 00 ( 100 . 0 ) 51 -000-75-00-7004 SAFETY EQUIPMENT 30 . 95 398 . 85 1 , 000 . 00 39 . 8 51 -000-75-00-7506 METER READERS 0 . 00 2 , 769 . 75 12 , 000 . 00 23 . 0 51 -000-75-00-7507 HYDRANT REPLACEMENT 0 . 00 0 . 00 6 , 500 . 00 0 . 0 51 -000-75- 00-7508 METERS & PARTS 1 , 490 . 22 68 , 230 . 32 280 , 000 . 00 24 . 3 51 -000-75- 00-7509 ELECTRICITY MONITOR 0 . 00 0 . 00 12 , 000 . 00 0 . 0 ---------------------------- ---------------- ---- TOTAL CAPITAL OUTLAY 1 , 521 . 17 72 , 718 . 92 311 , 500 . 00 23 . 3 OTHER OPERATING EXPENSES 51-000-78 -00- 9005 REFUND 0 . 00 390 . 00 1 , 500 . 00 26 . 0 51 - 000-78 -00-9006 MERIT 0 . 00 0 . 00 13 , 234 . 00 0 . 0 51 - 000-78 -00- 9007 FOOD PANTRY DONATIONS 253 . 00 0 . 00 0 . 00 0 . 0 51 -000-78 -00- 9008 RESERVE-H20 TOWER MAINTENANCE 0 . 00 0 . 00 0 . 00 0 . 0 P38 DATE : 12 / 11/2008 UNITED CITY OF YORKVILLE PAGE : 41 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : WATER IMPROVEMENT & OPERATIONS FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED -------------------- ------ ------------- --- ----- - ---- ------------------- ---------- ----------- ----- ----------- ------ ---------- ---- - --- OPERATIONS EXPENSES OTHER OPERATING EXPENSES 51-000-78 -00- 9009 RESERVE 0 . 00 0 . 00 1 , 536 . 00 0 . 0 51-000-7B- 00- 9099 BAD DEBT 0 . 00 0 . 00 0 . 00 0 . 0 ----------------- ---------------- ---------- --- -- TOTAL OTHER OPERATING EXPENSES 53 . 00 390 . 00 1612 70 . 00 2 . 3 TRANSFERS 51-000- 99-00- 9901 TRANSFER TO GENERAL FUND 0 . 00 125 , 000 . 00 250 , 000 . 00 50 . 0 51-000- 99-00- 9950 TRANSFER TO PW EQUIP CAPITAL 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL TRANSFERS 0 . 00 125 , 000 . 00 2501000 . 00 50 . 0 TOTAL EXPENSES : OPERATIONS 286 , 732 . 25 9471046 . 30 2 , 064 , 998 . 00 45 . 8 IMPROVEMENTS EXPENSES PROFESSIONAL SERVICES 51 -200- 61- 00-5300 LEGAL SERVICES 0 . 00 0 . 00 4 , 000 . 00 0 . 0 51 -200- 61- 00-5301 ENGINEERING- GENERAL SVCS 0 . 00 0 . 00 20 , 000 . 00 0 . 0 51 -200- 61- 00-5302 FINANCIAL EXPENSES 0 . 00 0 . 00 0 . 00 0 . 0 51 -200- 61- 00-5400 B . 2 CONTRACTS 0 . 00 274 . 39 0 . 00 ( 100 . 0 ) 51 -200- 61- 00-5401 B . 3 CONTRACTS 486 . 00 597 . 70 0 . 00 ( 100 . 0 ) 51 -200- 61- 00-5405 RADIUM VIOLATIONS 0 . 00 0 . 00 0 . 00 0 . 0 51-200- 61-00-5408 CENTRAL ZONE-CONTRACT C 0 . 00 0 . 00 0 . 00 0 . 0 51-200- 61-00-5410 ENGINEERING-CENTRAL ZONE 0 . 00 0 . 00 0 . 00 0 . 0 51-200- 61- 00- 5421 WELL 4 CONSTRUCTION 0 . 00 91670 . 00 0 . 00 ( 100 . 0 ) TOTAL PROFESSIONAL SERVICES 486 . 00 10 , 542 . 09 24 , 000 . 00 43 . 9 CONTRACTUAL SERVICES 51 -200- 62- 00-5460 MPI RECOVERY 0 . 00 0 . 00 425 , 600 . 00 0 . 0 51 -200- 62 - 00-5461 AUTUMN CREEK RECOVERY 0 . 00 0 . 00 106 , 400 . 00 0 . 0 51 -200- 62 - 00-5462 FOX HILL WATERMAIN RECAPTURE 0 . 00 0 . 00 410 , 000 . 00 0 . 0 51 -200- 62 -00- 5463 KENDALLWOOD ESTATES REIME . 0 . 00 96 , 902 . 00 0 . 00 ( 100 . 0 ) P99 DATE : 12 / 11/2008 UNITED CITY OF YORKVILLE PAGE : 42 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : WATER IMPROVEMENT & OPERATIONS FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL _ ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED TOTAL CONTRACTUAL SERVICES 0 . 00 96 , 902 . 00 942 , 000 . 00 10 . 2 DEBT SERVICE 51-200- 66-00- 6007 RADIUM COMPLIANCE BOND 16 , 575 . 00 33 , 150 . 00 33 , 150 . 00 100 . 0 51-200- 66-00- 6041 IEPA 1,17 -156300 PRINCIPAL PMT 0 . 00 28 , 974 . 32 56 , 528 . 00 51 . 2 51 -200- 66- 00- 6042 IEPA L17 - 156300 INTEREST PMT 0 . 00 16 , 906 . 32 52 , 708 . 00 32 . 0 51 -200- 66- 00- 6056 2006A REFUND . INTEREST PMT-WTR 0 . 00 46 , 053 . 13 51100 . 00 903 . 0 51 -200- 66- 00- 6057 2006A REFUND . PRINCIPAL PMT-WTR 0 . 00 0 . 00 97 , 007 . 00 0 . 0 51 -200- 66-00- 6058 2002 PRINCIPAL PMT-NORTH WTR 0 . 00 60 , 000 . 00 60 , 000 . 00 100 . 0 51 -200- 66- 00- 6059 9007A REFUNDING P& I PMT 0 . 00 62 , 533 . 13 135 , 066 . 00 46 . 2 51 -200- 66- 00- 6072 2005C INTEREST PMT- $ 2M 0 . 00 43 , 150 . 00 91 , 300 . 00 47 . 2 51 -200- 66- 00- 6073 2005C PRINCIPAL PMT- $ 2M 0 . 00 0 . 00 75 , 000 . 00 0 . 0 _________________________________ ___________ _______ _ TOTAL DEBT SERVICE 16 , 575 . 00 290 , 766 . 90 605 , 859 . 00 47 . 9 CAPITAL OUTLAY 51 -200-75- 00-7503 SOUTHWEST WATER MAIN PROJ 0 . 00 0 . 00 10 , 8001000 . 00 0 . 0 51- 200-75- 00-7504 NORTH WATER TOWER CONTR . A 0 . 00 0 . 00 0 . 00 0 . 0 51-200-75- 00-7520 WATERMIAN PROJECTS 0 . 00 11 , 492 . 76 0 . 00 ( 100 . 0 ) 51-200-75- 00-7522 IN-TOWN RD WATER PROJ 5 , 305 . 13 5 , 305 . 13 0 . 00 ( 100 . 0 ) TOTAL CAPITAL OUTLAY 5 , 305 . 13 16 , 797 . 89 10 , 800 , 000 . 00 0 . 1 TRANSFERS 51-200- 99-00- 9901 TRANSFER TO GENERAL FUND 0 . 00 100 , 000 . 00 200 , 000 . 00 50 . 0 _ ______ _____ __________________ ______ _____________________ _______________ _ __ ___ ___ TOTAL TRANSFERS 0 . 00 100 , 000 . 00 200 , 000 . 00 50 . 0 TOTAL EXPENSES : IMPROVEMENTS 22 , 366 . 13 515 , 008 . 88 12 , 571 , 859 . 00 4 . 0 TOTAL FUND REVENUES 39 , 427 . 91 11404 , 360 . 80 14 , 644 , 483 . 00 9 . 5 TOTAL FUND EXPENSES 309 , 098 . 38 1 , 462 , 055 . 18 14 , 636 , 857 . 00 9 . 9 FUND SURPLUS ( DEFICIT ) ( 269 , 670 . 47 ) ( 57 , 694 . 38 ) 7 , 626 . 00 ( 756 . 5 ) P40 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 43 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL WRITS AND FY BUDGET W/VARIANCE FUND : SEWER IMPROVEMENT & OPERATIONS FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EX.PENDED OPERATIONS REVENUES CARRY OVER 52 -000-40- 00- 3999 BEGINNING FUND BALANCE 0 . 00 0 . 00 309 , 383 . 00 0 . 0 -------------------- ----- ----------- ---------------------- ------------ --- - ------- TOTAL CARRY OVER 0 . 00 0 . 00 309 , 383 . 00 0 . 0 CHARGES FOR SERVICES 52 -000- 42 -00- 4240 LIFT STATION INCOME 0 . 00 0 . 00 0 . 00 0 . 0 52 -000-42 -00- 4250 SEWER MAINTENANCE FEES 55 . 77 354 , 716 . 25 500 , 000 . 00 70 . 9 52- 000- 42 -00- 4251 SEWER CONNNECTION FEES 1 , 400 . 00 64 , 150 . 00 200 , 000 . 00 32 . 0 -------------------- --- -- ---------------- -------- ____-_---- ----____ TOTAL CHARGES FOR SERVICES 1 , 455 . 77 418 , 866 . 25 700 , 000 . 00 59 . 8 MISCELLANEOUS 52- 000-44 -00- 4499 BAD DEBT RECOVERY 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL MISCELLANEOUS 0 . 00 0 . 00 0 . 00 0 . 0 INTEREST 52-000- 46-00- 4600 INVESTMENT INCOME 838 . 95 14 , 717 . 97 35 , 000 . 00 42 . 0 --------- ------- --- ------- ------ -- --- ---- --------- - - TOTAL INTEREST 838 . 95 14 , 717 . 97 35 , 000 - TOTAL REVENUES : OPERATIONS 2 , 294 . 72 433 , 584 . 22 1 , 044 , 383 . 00 41 . 5 IMPROVEMENTS REVENUES CARRY OVER 52 -200-40-00-3999 BEGINNING FUND BALANCE 0 . 00 0 . 00 0 . 00 0 . 0 --------------------- - ----------- ----- ----------- - -- -- -------- ---------------- --- TOTAL CARRY OVER 0 . 00 0 . 00 0 . 00 0 . 0 CHARGES FOR SERVICES 52-200- 42 -00- 4220 CONNECTION FEES 21 , 600 . 00 203 , 738 . 00 800 , 000 . 00 25 . 4 52 -200-42 -00- 4221 RIVER CROSSING FEE 0 . 00 150 . 50 0 . 00 100 . 0 P41 DATE : 12 / 11 /2008 UNITED CITY OF YORKVILLE PAGE : 44 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : SEWER IMPROVEMENT & OPERATIONS FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ---- ------ -------------- IMPROVEMENTS REVENUES CHARGES FOR SERVICES 52 -200-42- 00- 4229 NORTH BRANCH # 2 ( DEV REV ) 0 . 00 0 . 00 1 , 650 , 000 . 00 0 . 0 -------------------- ----------------------------- --------- -------- TOTAL CHARGES FOR SERVICES 21 , 600 . 00 203 , 888 . 50 2 , 450 , 000 . 00 8 . 3 INVESTMENT INCOME 52 -200-46- 00-4600 INVESTMENT INCOME 301 . 87 5 , 579 . 29 30 , 000 . 00 18 . 5 TOTAL INVESTMENT INCOME 301 . 8'7 5 , 579 . 29 30 , 000 00 18 . 5 TRANSFERS 52 -200-49- 00- 4901 TRANSFER FROM GENERAL FUND 0 . 00 75 , 000 . 00 150 , 000 . 00 50 . 0 TOTAL TRANSFERS 0 . 00 75 , 000 . 00 150 , 000 . 00 50 . 0 TOTAL REVENUES : IMPROVEMENTS 21 , 901 . 87 284 , 467 . 79 21630 , 000 . 00 10 . 8 OPERATIONS EXPENSES PERSONNEL SERVICES 52- 000- 50-00- 5108 SALARIES- SEWER OP . 11 , 984 . 80 88 , 608 . 45 131 , 000 . 00 67 . 6 52 -000-50-00- 5136 SALARIES- PART TIME 0 . 00 0 . 00 0 . 00 0 . 0 52 -000-50-00- 5137 SALARIES - OVERTIME 283 . 01 21715 . 80 8 , 000 . 00 33 . 9 ----------------- -------- _ -------- ----------- TOTAL PERSONNEL SERVICES 12 , 267 . 81 91 , 324 . 25 139 , 000 . 00 65 . 7 CONTRACTUAL SERVICES 52-000- 62-00- 5401 CONTRACTUAL SERVICES 197 . 50 1 , 570 . 09 6 , 500 . 00 24 . 1 52-000- 62- 00-5408 MAINTENANCE-EQUIPMENT 0 . 00 68 . 62 51000 . 00 1 . 3 52-000- 62-00-5409 MAINTENANCE-VEHICLES 154 . 23 416 . 11 41000 . 00 10 . 4 52 -000- 62- 00-5419 MAINTENANCE-SANITARY SEWER 600 . 85 1 , 302 . 15 20 , 000 . 00 6 . 5 52 -000- 62-00-5421 WEARING APPAREL 150 . 33 11061 . 07 2 , 500 . 00 42 . 4 52 -000- 62- 00-5422 LIFT STATION MAINTENANCE 744 . 49 11 , 881 . 58 25 , 000 . 00 47 . 5 52 -000- 62 -00- 5434 RENTAL - EQUIPMENT 0 . 00 0 . 00 1 , 000 . 00 0 . 0 P42 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 45 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . W0W MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : SEWER IMPROVEMENT & OPERATIONS FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL lo ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED - --- ------------' OPERATIONS EXPENSES CONTRACTUAL SERVICES 52-000- 62- 00-5435 ELECTRICITY 7 , 356 . 37 11 , 994 . 93 75 , 000 . 00 15 . 9 52-000- 62-00-5438 CELLULAR TELEPHONE 121 . 70 799 . 69 2 , 500 . 00 31 . 9 -------------------- -- ---------------- ------------------------ ____-- TOTAL CONTRACTUAL SERVICES 9 , 325 . 47 29 , 094 . 24 1411500 . 00 20 . 5 PROFESSIONAL DEVELOPMENT 52-000- 64- 00- 5604 TRAINING & CONFERENCES 0 . 00 733 . 00 11000 . 00 73 . 3 52 -000- 64- 00-5605 TRAVEL/MEALS /LODGING 0 . 00 0 . 00 2 , 000 . 00 0 . 0 TOTAL PROFESSIONAL DEVELOPMENT 0 . 00 733 . 00 3 , 000 00 24 . 4 OPERATIONS 52 -000- 65-00-5800 CONTINGENCIES 0 . 00 0 . 00 0 . 00 0 . 0 52 -000- 65- 00-5802 OFFICE SUPPLIES 177 . 51 350 . B1 21500 . 00 14 . 0 52 -000- 65-00-5805 SHOP SUPPLIES 0 . 00 818 . 78 2 , 500 . 00 32 . 7 52 -000- 65- 00-5812 GASOLINE 1 , 127 . 46 19 , 899 . 12 26 , 500 . 00 75 . 0 52 -000- 65-00- 5815 HAND TOOLS 0 . 00 0 . 00 1 , 000 . 00 0 . 0 52 -000- 65-00-5817 GRAVEL 0 . 00 0 . 00 2 , 000 . 00 0 . 0 52 -000- 65-00-5823 SEWER CHEMICALS 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL OPERATIONS 1 , 304 97 21 , 068 71 34 , 500 00 61 . 0 DEBT SERVICE 52 -000- 66- 00-8200 INTEREST EXPENSE 0 . 00 0 . 00 0 . 00 0 . 0 ----- ------------- ___-------------___---- - ----__ __------ TOTAL DEBT SERVICE 0 . 00 0 . 00 0 . 00 RETIREMENT 52 -000-72- 00- 6500 IMRF PARTICIPANTS 954 . 44 7 , 006 . 08 11 , 034 . 00 63 . 4 52-000-72-00- 6501 SOCIAL SECURITY & MEDICARE 932 . 34 61900 . 48 10 , 977 . 00 62 . 8 ----------------- ----------- ---------------- ----- -- __-_--------____- TOTAL RETIREMENT 1 , 886 . 78 13 , 906 . 56 22 , 011 . 00 63 . 1 CAPITAL OUTLAY 52 -000-75-00-7002 COMPUTER EQUIP & SOFTWARE 0 . 00 0 . 00 2 , 000 . 00 0 . 0 P43 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 46 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : SEWER IMPROVEMENT & OPERATIONS FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ------- ----------------' OPERATIONS EXPENSES CAPITAL OUTLAY 52 -000-75-00-7003 OFFICE EQUIPMENT 0 . 00 0 . 00 3 , 500 . 00 0 . 0 52 -000-75-00-7004 SAFETY EQUIPMENT 70 . 00 426 . 28 11000 . 00 42 . 6 TOTAL CAPITAL OUTLAY 70 . 00 426 . 28 6 , 500 . 00 6 . 5 OTHER OPERATING EXPENSES 52 -000-78-00- 9005 MERIT 0 . 00 0 . 00 5 , 240 . 00 0 . 0 52 -000-78- 00- 9009 RESERVE 0 . 00 0 . 00 156 , 657 . 00 0 . 0 52 -000-78- 00- 9099 BAD DEBT 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL OTHER OPERATING EXPENSES 0 . 00 0 . 00 10- 1 , 897 . 00 0 . 0 TRANSFERS 52 -000-99-00- 9901 TRANSFER TO GENERAL FUND 0 . 00 35 , 000 . 00 70 , 000 . 00 50 . 0 52-000-99-00- 9950 TRANSFER TO PW EQUIP CAPITAL 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL TRANSFERS 0 . 00 35 , 000 . 00 70 , 000 . 00 50 . 0 TOTAL EXPENSES : OPERATIONS 24 , 855 . 03 191 , 553 . 04 578 , 408 . 00 33 . 1 IMPROVEMENTS EXPENSES CONTRACTUAL SERVICES 52 -200- 62- 00- 5401 CONTRACTUAL/ PROF . SVCS 0 . 00 0 . 00 20 , 000 . 00 0 . 0 52 -200- 62- 00-5402 ENG/LEGAL/CONTINGEN-COUNTRYSID 0 . 00 0 . 00 0 . 00 0 . 0 52 -200- 62 -00-5403 ENGINEERING-ZANGLER 0 . 00 0 . 00 20 , 000 . 00 0 . 0 52 -200- 62-00- 5462 PDX HILL SEWER RECAPTURE 0 . 00 0 . 00 385 , 000 . 00 0 . 0 TOTAL CONTRACTUAL SERVICES 0 . 00 0 . 00 425 , 000 . 00 0 . 0 DEBT SERVICE 52-200- 66- 00- 6003 2003A IRBB INTEREST PMT-BRUELL 0 . 00 39 , 737 . 50 84 , 475 . 00 47 . 0 52 -200- 66- 00- 6004 2003A IRBB PRINC . PMT-BRUELL 0 . 00 0 . 00 80 , 000 . 00 0 . 0 P44 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 47 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : SEWER IMPROVEMENT & OPERATIONS FOR 7 PERIODS ENDING NOVEMBER 30 , 2006 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ------- ----------' IMPROVEMENTS EXPENSES DEBT SERVICE 52-200- 66-00- 6008 20048 PRINCIPAL PMT-CNTRYSIDE 0 . 00 0 . 00 135 , 000 . 00 0 . 0 52-200- 66-00- 6009 2004B INTEREST PMT-CNTRYSIDE 0 . 00 55 , 568 . 75 116 , 138 . 00 47 . 8 52 -200- 66- 00- 6010 2004A INTERST PMT-COMED/HYDRLC 0 . 00 171987 . 50 40 , 975 . 00 43 . 8 52-200- 66-00- 6011 2004A PRINCIPAL PMT-COMED/HYD . 0 . 00 0 . 00 145 , 000 . 00 0 . 0 52-200- 66- 00- 6016 2005D INTEREST PMT-ROB ROY 0 . 00 234 , 475 . 00 468 , 950 . 00 50 . 0 52-200- 66-00- 6049 IEPA LOAN L17- 013000 INT . PMT 0 . 00 3 , 168 . 47 8 , 301 . 00 38 . 1 52 -200- 66- 00- 6050 IEPA LOAN L17- 013000 PRINC PMT 0 . 00 16 , 321 . 52 30 , 679 . 00 53 . 2 52-200- 66-00- 6055 IEPA LOAN L17-115300 P& I PMT 0 . 00 53 , 525 . 35 109 , 234 . 00 49 . 0 TOTAL DEBT SERVICE 0 . 00 420 , 784 . 09 1 , 218 , 75? 00 34 . 5 CAPITAL OUTLAY 52 -200-75- 00-7505 ROB ROY INTERCEPTOR 0 . 00 0 . 00 1 , 6501000 . 00 0 . 0 52 -200-75-00-7506 SOUTHWEST SVC AREA INTERCEPTOR 0 . 00 550 , 735 . 48 0 . 00 ( 100 . 0 ) 52 -200-75-00-7509 NORTH BRANCH 42 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL CAPITAL OUTLAY 0 - 00 550 , 735 . 48 1 , 650 , 000 . 00 33 . 3 TRANSFER 52 -200- 99- 00- 9901 TRANSFER TO GENERAL FUND 0 . 00 75 , 000 . 00 150 , 000 . 00 50 . 0 TOTAL TRANSFER 0 . 00 75 , 000 00 150 , 000 . 00 50 . 0 TOTAL EXPENSES : IMPROVEMENTS 0 . 00 11046 , 519 . 57 3 , 443 , 752 . 00 30 . 3 TOTAL FUND REVENUES 24 , 196 . 59 718 , 052 . 01 31674 , 383 . 00 19 . 5 TOTAL FUND EXPENSES 24 , 855 . 03 1 , 238 , 072 . 61 4 , 022 , 160 . 00 30 . 7 FUND SURPLUS ( DEFICIT ) ( 658 . 44 ) ( 520 , 020 . 60 ) ( 347 , 777 . 00 ) 149 . 5 P45 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 48 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : LAND CASH FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED GENERAL REVENUES CARRY OVER 72 - 000-40- 00-3999 BEGINNING FUND BALANCE 0 . 00 0 . 00 ( 521 , 508 . 00 ) 0 . 0 TOTAL CARRY OVER 0 . 00 0 . 00 ( 521 , 508 . 00 ) 0 . 0 INTERGOVERNMENTAL 72 -000-45- 00-4501 CANNONBALL RIDGE GRANT 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL INTERGOVERNMENTAL 0 . 00 0 . 00 0 . 00 0 . 0 CONTRIBUTIONS 72 -000-47 -00- 4700 OSLAD GRANT 0 . 00 0 . 00 762 , 000 . 00 0 . 0 72 -000-47-00- 4701 GREENBRIAR 0 . 00 0 . 00 0 . 00 0 . 0 72 -000-47 -00- 4702 BIKE PATH GRANT 0 . 00 0 . 00 200 , 000 . 00 0 . 0 72 -000- 47 -00- 4703 PRAIRIE GARDEN 0 . 00 0 . 00 0 . 00 0 . 0 72-000-47-00- 4705 COUNTRY HILLS 0 . 00 0 . 00 1 , 700 . 00 0 . 0 72-000- 47 -00- 4707 FOX HIGHLANDS 0 . 00 0 . 00 0 . 00 0 . 0 72 -000-47 -00-4709 SUNFLOWER 0 . 00 0 . 00 0 . 00 0 . 0 72 -000- 47- 00- 4712 RIVER ' S EDGE 0 . 00 0 . 00 31684 . 00 0 . 0 72-000-47- 00- 4714 WOODWORTH 0 . 00 0 . 00 0 . 00 0 . 0 72 -000-47-00- 4715 WHITE OAK UNIT 1 &2 0 . 00 0 . 00 0 . 00 0 . 0 72-000- 97-00- 4716 WHITE OAK UNIT 3 &4 0 . 00 1 , 406 . 00 0 . 00 100 . 0 72-000- 47 -00-4717 KYLN ' S CROSSING 0 . 00 0 . 00 11570 . 00 0 . 0 72-000- 47-00-4718 FOXFIELD II PARK 0 . 00 0 . 00 0 . 00 0 . 0 72-000- 47 -00-4719 WILDWOOD 0 . 00 0 . 00 0 . 00 0 . 0 72 -000- 47-00- 4722 KYLN ' S RIDGE 0 . 00 0 . 00 0 . 00 0 . 0 72 -000- 47-00- 4723 HEARTLAND CIRCLE 0 . 00 0 . 00 30 , 000 . 00 0 . 0 72 -000- 47- 00-4725 WINDETTE RIDGE 0 . 00 0 . 00 0 . 00 0 . 0 72-000-47-00-4727 GRAND RESERVE 0 . 00 0 . 00 0 . 00 0 . 0 72 -000-47- 00- 4731 MONTALBANO HOMES 0 . 00 0 . 00 0 . 00 0 . 0 72 -000-47- 00-4732 RAINTREE VILLAGE 0 . 00 0 . 00 0 . 00 0 . 0 72 -000-47- 00-4734 WHISPERING MEADOWS ( K . HILL ) 1 , 691 . 67 13 , 533 . 36 12 , 000 . 00 112 . 7 72 -000-47-00- 4735 PRAIRIE MEADOWS ( MENARDS RES ) 0 . 00 0 . 00 0 . 00 0 . 0 72 -000-47 -00- 4736 BRIARWOOD 0 . 00 0 . 00 113 , 043 . 00 0 . 0 "72 -000-47-00- 4737 CALEDONIA 0 . 00 0 . 00 158 , 000 . 00 0 . 0 72 -000-47-00- 4738 AUTUMN CREEK 0 . 00 241845 . 21 25 , 000 . 00 99 . 3 P46 DATE : 12/ 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 49 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : LAND CASH FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ____ ___________ GENERAL REVENUES CONTRIBUTIONS 72 -000-47- 00-4739 WYNSTONE TOWNHOMES 0 . 00 0 . 00 0 . 00 0 . 0 72 -000-47- 00- 4740 VILLAS AT THE PRESERVE 0 . 00 0 . 00 0 . 00 0 . 0 72-000-47- 00- 4741 BAILEY MEADOWS 0 . 00 0 . 00 0 . 00 0 . 0 72 -000- 47-00- 4742 BLACKBERRY WOODS 0 . 00 0 . 00 0 . 00 0 . 0 72-000- 47 -00- 4743 CORNEILS CROSSING 0 . 00 0 . 00 0 . 00 0 . 0 72 -000-47- 00- 4744 HUDSON LAKES 0 . 00 0 . 00 10 , 000 . 00 0 . 0 72-000-47- 00- 4745 PRESTWICK 0 . 00 0 . 00 30 , 000 . 00 0 . 0 72 -000- 47-00- 4746 WESTBURY 0 . 00 0 . 00 0 . 00 0 . 0 72-000- 47-00- 4747 WESTHAVEN 0 . 00 0 . 00 0 . 00 0 . 0 72-000-47 -00- 4748 WILLMAN 0 . 00 0 . 00 0 . 00 0 . 0 72-000- 47 -00- 4749 BLACKBERRY WOODS 0 . 00 568 . 18 4 , 000 . 00 14 . 2 72-000- 47 -00- 4750 KENDALLWOOD ESTATES 0 . 00 0 . 00 15 , 000 . 00 0 . 0 72-000- 47 -00- 4751 CANNONBALL RIDGE PARK GRANT 0 . 00 0 . 00 0 . 00 0 . 0 72 -000- 47-00- 4752 BRISTOL BAY LAND CASH 0 . 00 85 , 000 . 00 0 . 00 100 . 0 _________ ___ ______________________________________ _ ____ -__ TOTAL CONTRIBUTIONS 1 , 691 . 67 125 , 352 . 75 11365 , 997 . 00 9 . 1 TRANSFERS 72 -000- 49-00- 4901 TRANSFER FROM GENERAL FUND 0 . 00 0 . 00 0 . 00 0 . 0 72 -000- 49-00- 4902 TRANSFER FROM LAND ACQUISITION 0 . 00 0 . 00 0 . 00 0 . 0 72-000-49-00- 4903 TRANSFER FROM PARK.. & REC 0 . 00 0 . 00 0 . 00 0 . 0 _________ ___________ _ ___- _____ _____--___- _ _______-_ __- TOTAL TRANSFERS 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL REVENUES : GENERAL 1 , 691 . 67 125 , 352 . 75 844 , 489 . 00 14 . 8 EXPENSES CAPITAL OUTLAY 72 -000-75-00-7308 RIVERS EDGE PARK #2 0 . 00 0 . 00 0 . 00 0 . 0 72-000-75-00-7317 HEARTLAND CIRCLE 51 , 992 . 10 101 , 992 . 10 167 , 000 . 00 61 . 0 72- 000-75-00-7326 MOSIER HOLDING COSTS 6 , 000 . 00 6 , 000 . 00 10 , 000 . 00 60 . 0 72-000-75-00-7327 GRANDE RESERVE PARK 0 . 00 0 . 00 0 . 00 0 . 0 72-000-75-00-7328 PRAIRIE MEADOWS (MENARDS RES ) 2 , 900 . 00 138 , 636 . 17 295 , 000 . 00 46 . 9 72- 000-75-00-7330 WHISPERING MEADOWS ( K . HILL ) 0 . 00 57 , 991 . 11 374 , 000 . 00 15 . 5 P47 DATE : 12 / 11 /2008 UNITED CITY OF YORKVILLE PAGE : 50 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : LAND CASH FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ------- ----------- ------- GENERAL EXPENSES CAPITAL OUTLAY 72 -000-75-00-7332 CALEDONIA 0 . 00 0 . 00 88 , 000 . 00 0 . 0 72 -000-75-00-7333 RAINTREE VILLAGE 3 , 404 . 90 3 , 404 . 90 70 , 000 . 00 4 . 6 72 -000-75-00-7334 HOOVER HOLDING COSTS 0 . 00 0 . 00 0 . 00 0 . 0 72 -000-75-00-7335 GRANDE RESERVE BIKE TRAIL 2 , 509 . 33 50 , 186 . 56 0 . 00 ( 100 . 0 ) TOTAL CAPITAL OUTLAY 66 , 806 33 358 , 210 . 84 1 , 004 , 000 . 00 35 . 6 OTHER 72 -000-78-00- 9009 RESERVE 0 . 00 0 . 00 0 . 00 0 . 0 72 -000-78- 00- 9012 REC CENTER AGREEMENT 0 . 00 100 , 000 . 00 0 . 00 ( 100 . 0 ) TOTAL OTHER 0 . 00 100 , 000 . 00 0 . 00 ( 100 . 0 ) TRANSFERS 72 -000- 99-00- 9901 TRANSFER TO GENERAL FUND 0 . 00 8 , 000 . 00 16 , 000 . 00 50 . 0 TOTAL TRANSFERS 0 . 00 8 , 000 00 16 , 000 . 00 50 . 0 TOTAL EXPENSES : GENERAL 66 , 806 . 33 466 , 210 . 84 1 , 020 , 000 . 00 45 . 7 TOTAL FUND REVENUES 1 , 691 . 67 125 , 352 J5 844 , 489 . 00 14 . 8 TOTAL FUND EXPENSES 66 , 806 . 33 466 , 210 . 84 1 , 020 , 000 . 00 45 . 7 FUND SURPLUS ( DEFICIT ) ( 65 , 114 . 66 ) ( 340 , 858 . 09 ) ( 175 , 511 . 00 ) 194 . 2 P48 DATE : 12 / 11 /2008 UNITED CITY OF YORKVILLE PAGE : 51 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : PARKS & RECREATION FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL .- ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ------------ ---------------- ---- GENERAL REVENUES CARRY OVER 79-000-40- 00- 3999 BEGINNING FUND BALANCE 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL CARRY OVER 0 . 00 0 . 00 0 - 00 0 . 0 CHARGES FOR SERVICES 79-000-42- 00-4270 FEES FOR PROGRAMS 17 , 409 . 00 175 , 266 . 11 300 , 000 . 00 58 . 4 79-000-42-00-4280 CONCESSIONS /ALL SALE ITEMS 0 . 00 27 , 036 . 67 23 , 000 . 00 117 . 5 79-000-42- 00-4285 VENDING MACHINE INCOME 0 . 00 0 . 00 700 . 00 0 . 0 79-000-42- 00- 4286 RENTAL INCOME 0 . 00 0 . 00 0 . 00 0 . 0 79-000-42- 00-4287 PARK RENTAL INCOME 125 . 00 81305 . 00 4 , 000 . 00 207 . 6 79-000-42-00- 4286 GOLF OUTING REVENUE 0 . 00 33 , 130 . 00 32 , 100 . 00 103 . 2 79-000-42-00- 4291 HOMETOWN DAYS 400 . 00 110 , 762 . 71 115 , 000 . 00 96 . 3 ---------------- - ----------- ------------------------ - TOTAL CHARGES FOR SERVICES 17 , 934 . 00 354 , 500 . 49 n_ 74 , 800 . 00 74 . 6 MISCELLANEOUS 79-000- 44 -00- 4400 DONATIONS 1 , 404 . 00 10 , 536 . 00 20 , 000 . 00 52 . 6 79-000-44 -00- 4404 TREE DONATIONS ( 90 . 00 ) 0 . 00 11300 . 00 0 . 0 ------------------Q------___ ------------_------ ----_ _--------- --_--- TOTAL MISCELLANEOUS 1 , 31 . . 00 10 , 536 . 00 21 , 300 . 00 49 . 4 INTERGOVERNMENTAL 79-000-45- 00-4550 YOUTH SERVICES GRANT 0 . 00 1 , 000 . 00 2 , 000 . 00 50 . 0 TOTAL INTERGOVERNMENTAL 0 . 00 1 , 000 . 00 2 , 000 00 50 . 0 INTEREST 79-000- 46-00- 4600 INVESTMENT INCOME 57 . 90 1 , 195 . 05 12 , 000 . 00 9 . 9 TOTAL INTEREST 57 - 90 1 , 195 . 05 12 , 000 . 00 9 . 9 TRANSFERS 79-000-49- 00- 4901 TRANSFER FROM GENERAL FUND 100 , 561 . 83 705 , 429 . 15 1 , 206 , 742 . 00 58 . 4 79-000- 49-00- 4980 TRANSFER FROM REC CENTER 0 . 00 23 , 478 . 00 46 , 956 . 00 50 . 0 ---___ ------------'-- ------------- ------------------ - TOTAL TRANSFERS 100 , 561 . 83 728 , 907 . 15 1 , 253 , 698 . 00 5B . 1 P49 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 52 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL970002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : PARKS & RECREATION FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL po ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED __________________________________ _____ __________________ _____ ______ ________________ ___________________ _____ ________________________ TOTAL REVENUES : GENERAL 119 , 867 . 73 1 , 096 , 138 . 69 1 , 763 , 798 . 00 62 . 1 EXPENSES TRANSFERS 79- 000- 99- 00- 9973 TRANSFER TO LAND ACQUISITION 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL TRANSFERS 0 . 00 0 . 00 0 . 00 0 . 0 RECREATION CENTER EXPENSES PERSONNEL SERVICES 79- 600-50- 00-5107 SALARIES- REC CENTER 0 . 00 0 . 00 33 , 000 . 00 0 . 0 TOTAL PERSONNEL SERVICES 0 . 00 0 . 00 33 , 000 . 00 0 . 0 CONTRACTUAL SERVICES 79- 600- 62-00- 5603 PUBLISHING/ADVERTISING 0 . 00 0 . 00 2 , 100 . 00 0 . 0 TOTAL CONTRACTUAL SERVICES 0 . 00 0 . 00 2 , 100 . 00 0 . 0 OPERATIONS 79- 600- 65-00-5809 OPERATING SUPPLIES 0 . 00 0 . 00 2 , 000 . 00 0 . 0 ____________________ _____ _____ _ __ ___ TOTAL OPERATIONS 0 . 00 0 . 00 2 , 000 . 00 0 . 0 RETIREMENT 79- 600-72- 00- 6500 IMRF 0 . 00 0 . 00 3 , 801 . 00 0 . 0 79- 600-72- 00- 6501 SOCIAL SECURITY 0 . 00 0 . 00 13 , 398 . 00 0 . 0 _________________________________________ _____ ___________ ______ _-__ TOTAL RETIREMENT 0 . 00 0 . 00 17 , 199 . 00 0 . 0 CAPITAL OUTLAY 79- 600-75-00-7002 COMPUTER EQUIP & SOFTWARE 0 . 00 0 . 00 16 , 500 . 00 0 . 0 TOTAL CAPITAL OUTLAY 0 . 00 0 . 00 16 , 500 . 00 0 . 0 P50 DATE : 12 / 11/2008 UNITED CITY OF YORKVILLE PAGE : 53 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : PARKS & RECREATION FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ., ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ---- ----------- ----- ---------------------- ----------------------- ' TOTAL EXPENSES : RECREATION CENTER 0 . 00 0 . 00 70 , 749 . 00 0 . 0 PARKS EXPENSES PERSONNAL SERVICES 79- 610-50- 00- 5107 SALARIES - PARKS 30 , 249 . 98 227 , 707 . 07 412 , 500 . 00 55 . 2 79- 610-50- 00- 5136 SALARIES- PART-TIME 0 . 00 27 , 583 . 05 55 , 000 . 00 50 . 1 79- 610-50- 00- 5137 SALARIES - OVERTIME 0 . 00 3 , 219 . 96 10 , 000 . 00 32 . 1 -------------- ------ -------------- ----------- - ---------' -------- TOTAL PERSONNAL SERVICES 30 , 249 . 98 258 , 510 . 08 477 , 500 . 00 54 . 1 PROFESSIONAL SERVICES 79- 610- 61-00- 5320 MASTER PLAN / COMMUNITY SURVEY 11155 . 00 1 , 155 . 00 2 , 709 . 00 42 . 6 TOTAL PROFESSIONAL SERVICES 1 , 155 . 00 1 , 155 . 00 21709 . 00 42 . 6 CONTRACTUAL SERVICES 79- 610- 62-00- 5405 PARK CONTRACTUAL 7 , 438 . 00 20 , 294 . 40 26 , 000 . 00 78 . 0 79- 610- 62 -00- 5408 MAINTENANCE-EQUIPMENT 1 , 624 . 99 4 , 648 . 15 10 , 000 . 00 46 . 4 79- 610- 62-00- 5417 MAINTENANCE-PARKS 4 , 288 . 55 17 , 237 . 02 55 , 000 . 00 31 . 3 79- 610- 62 -00- 5421 WEARING APPAREL 891 . 90 1 , 636 . 70 9 , 000 . 00 18 . 1 79- 610- 62 -00- 5434 RENTAL-EQUIPMENT 125 . 40 1 , 565 . 67 4 , 000 . 00 39 . 1 79- 610- 62-00- 5438 CELLULAR TELEPHONE 324 . 54 1 , 718 . 11 5 , 000 . 00 34 . 3 79- 610- 62 -00-5445 LEGAL EXPENSES 0 . 00 7 , 026 . 05 7 , 200 . 00 97 . 5 -------------------- ------------------- ---- -- -- -- - TOTAL CONTRACTUAL SERVICES 14 , 693 . 38 54 , 176 . 10 116 , 200 . 00 46 . 5 PROFESSIONAL DEVELOPMENT 79- 610- 64 -00- 5604 TRAINING & CONFERENCE 0 . 00 745 . 00 4 , 500 . 00 16 . 5 79-610- 64 -00- 5605 TRAVEL EXPENSE 20 . 00 40 . 80 1 , 550 . 00 2 . 6 TOTAL PROFESSIONAL DEVELOPMENT 20 . 00 785 . 80 6 , 050 . 00 12 . 9 OPERATIONS 79- 610- 65- 00-5802 OFFICE SUPPLIES 0 . 00 94 . 12 1 , 500 . 00 6 . 2 79- 610- 65- 00-5804 OPERATING SUPPLIES 21787 . 77 13 , 599 . 77 35 , 750 . 00 38 . 0 P51 DATE : 12 / 11 /2008 UNITED CITY OF YORKVILLE PAGE : 54 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL47000" . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : PARKS & RECREATION FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ------- -------- ---- ------- PARKS EXPENSES OPERATIONS 79- 610- 65-00-5815 HAND TOOLS 40 . 95 801 . 69 3 , 500 . 00 22 . 9 79- 610- 65-00- 5824 CHRISTMAS DECORATIONS 0 . 00 1 , 898 . 00 2 , 500 . 00 75 . 9 79- 610- 65-00- 5825 PUBLIC DECORATION 0 . 00 0 . 00 1 , 500 . 00 0 . 0 TOTAL OPERATIONS 21828 . 72 16 , 393 . 58 44 , 750 . 00 36 . 6 RETIREMENT 79- 610-72 -00- 6500 IMRF PARTICIPANTS 21353 . 45 17 , 949 . 62 33 , 584 . 00 53 . 4 79- 610-72 -00- 6501 SOCIAL SECURITY/MEDICARE 21314 . 14 19 , 776 . 14 37 , 593 . 00 52 . 6 TOTAL RETIREMENT 4 , 667 59 37 , 725 - 76 71 , 177 . 00 53 . 0 CAPITAL OUTLAY 79- 610-75- 00-7003 OFFICE EQUIPMENT 0 . 00 0 . 00 4 , 000 . 00 0 . 0 79- 610-75- 00-7701 FLOWERS /TREES 0 . 00 ( 33 . 38 ) 61000 . 00 ( 0 . 5 ) TOTAL CAPITAL OUTLAY 0 . 00 ( 33 . 38 ) 10 , 000 00 ( 0 . 3 ) OTHER OPERATING EXPENSES 79- 610-78- 00- 9005 MERIT 0 . 00 0 . 00 16 , 500 . 00 0 . 0 TOTAL OTHER OPERATING EXPENSES 0 . 00 0 . 00 16 , 500 00 0 . 0 TOTAL EXPENSES : PARKS 53 , 614 . 67 368 , 662 . 94 744 , 886 . 00 49 . 4 RECREATION EXPENSES PERSONNEL SERVICES 79- 650-50- 00- 5107 SALARIES- RECREATION 4 , 826 . 70 196 , 850 . 47 359 , 525 . 00 54 . 7 79- 650-50-00- 5108 CONCESSION STAFF 0 . 00 81498 . 77 8 , 000 . 00 106 . 2 79- 650-50-00- 5109 SALARIES- PRE SCHOOL 2 , 350 . 88 241604 . 88 90 , 000 . 00 27 . 3 79- 650-50-00- 5136 SALARIES-PART TIME 24 , 919 . 83 24 , 919 . 83 39 , 110 . 00 663 . 7 79- 650-50-00- 5137 SALARIES- OVERTIME 0 . 00 0 . 00 350 . 00 0 . 0 P52 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 55 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : PARKS & RECREATION FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL a ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED -------- -- ---------- -------- ----------- --- --------------------------------------------- ----- ----- ---------------------- - ------------ RECREATION EXPENSES PERSONNEL SERVICES 79- 650-50-00- 5150 SALARIES - INSTRUCTOR CONTRACTU 9 , 181 . 91 83 , 200 . 81 80 , 000 . 00 104 . 0 79- 650- 50-00- 5155 SALARIES - RECORDING SECRETARY 227 . 51 1 , 656 . 99 2 , 750 . 00 60 . 2 ---------------------- ------ ----- ---------------------------- - ------------------- TOTAL PERSONNEL SERVICES 41 , 506 . 83 339 , 731 . 75 579 , 735 . 00 58 . 6 CONTRACTUAL SERVICES 79- 650- 62 -00- 5408 MAINTENANCE SUPPLIES 241 . 97 2 , 881 . 62 5 , 500 . 00 52 . 3 79- 650- 62-00- 5409 MAINTENANCE-VEHICLES 0 . 00 1 , 244 . 67 31000 . 00 41 . 4 79- 650- 62-00- 5410 MAINTENANCE-OFFICE EQUIPMENT 322 . 24 2 , 862 . 20 7 , 000 . 00 40 . 8 79- 650- 62-00- 5426 YOUTH SERVICES GRANT EXPENSES 0 . 00 454 . 34 2 , 000 . 00 22 . 7 79- 650- 62-00- 5435 ELECTRICITY 21538 . 52 10 , 155 . 31 10 , 000 . 00 101 . 5 79- 650- 62- 00- 5437 TELEPHONE/ INTERNET 171 . 59 730 . 83 1 , 500 . 00 48 . 7 79- 650- 62- 00-5438 CELLULAR TELEPHONE 405 . 66 2 , 065 . 13 5 , 000 . 00 41 . 3 79- 650- 62- 00-5445 PORTABLE TOILETS 1 , 790 . 00 41522 . 69 6 , 000 . 00 75 . 3 79- 650- 62 - 00-5603 PUBLISHING/ADVERTISING 81501 . 44 24 , 816 . 24 29 , 000 . 00 85 . 5 79- 650- 62 -00-5605 BOOKS / PUBLICATIONS 419 . 73 707 . 89 422 . 00 167 . 7 TOTAL CONTRACTUAL SERVICES 14 , 391 . 15 50 , 440 . 92 69 , 422 . 00 72 . 6 PROFESSIONAL DEVELOPMENT 79- 650- 64 -00- 5600 DUES 0 . 00 75 . 00 2 , 750 . 00 2 . 7 79- 650- 64-00- 5604 TRAINING AND CONFERENCES 1 , 180 . 00 2 , 200 . 00 4 , 500 . 00 48 . 8 79- 650- 64 -00- 5605 TRAVEL EXPENSE 307 . 45 328 . 25 1 , 550 . 00 21 . 1 - --------- -- --------------------- ----- ---- - ---' TOTAL PROFESSIONAL DEVELOPMENT 11487 . 45 21603 . 25 8 , 800 . 00 29 . 5 OPERATIONS 79- 650- 65-00- 5802 OFFICE SUPPLIES 751 . 97 31045 . 54 7 , 000 . 00 43 . 5 79- 650- 65-00- 5803 PROGRAM EXPENSES 5 , 670 . 09 39 , 089 . 42 50 , 000 . 00 78 . 1 79-650- 65- 00-5804 OPERATING SUPPLIES 11 . 70 576 . 33 3 , 600 . 00 16 . 0 79- 650- 65- 00-5805 RECREATION EQUIPMENT 163 . 74 11787 . 81 101000 . 00 17 . 8 79- 650- 65- 00-5808 POSTAGE & SHIPPING 600 . 00 7 , 292 . 16 71800 . 00 93 . 4 79- 650- 65- 00-5812 GASOLINE 878 . 74 3100-82 . 98 5 , 000 . 00 73 . 6 79- 650- 65- 00- 5826 MILEAGE 0 . 00 107 . 06 400 . 00 26 . 7 79- 650-65-00- 5827 GOLF OUTING EXPENSES 0 . 00 21 , 457 . 33 20 , 200 . 00 106 . 2 P53 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 56 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : PARKS & RECREATION FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL _ ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ---------- ---------- --- ------ -- RECREATION EXPENSES OPERATIONS 79- 650- 65- 00- 5828 CONCESSIONS 204 . 26 16 , 459 . 43 11 , 500 . 00 143 . 1 79- 650- 65- 00-5833 HOMETOWN DAYS EXPENSES 124 . 00 93 , 881 . 09 95 , 000 . 00 98 . 8 79- 650- 65- 00-5840 SCHOLARSHIPS 329 . 00 759 . 50 6 , 825 . 00 11 . 1 79- 650- 65-00-5841 PROGRAM REFUND 613 . 00 6 , 810 . 91 9 , 000 . 00 75 . 6 TOTAL OPERATIONS 9f346 . 50 194 , 949 . 56 2261325 . 00 86 . 1 RETIREMENT 79- 650-72-00- 6500 IMRF PARTICIPANTS 2 , 487 . 51 18 , 729 . 09 29 , 678 . 00 63 . 1 79- 650-72 -00- 6501 SOCIAL SECURITY/MEDICARE 21856 . 49 23 , 367 . 40 45 , 003 . 00 51 . 9 TOTAL RETIREMENT 5 , 344 00 42 , 096 99 74 , 681 . 00 56 . 3 CAPITAL OUTLAY 79- 650-75-00-7002 COMPUTER EQUIP & SOFTWARE 0 . 00 154 . 85 3 , 400 . 00 4 . 5 TOTAL CAPITAL OUTLAY 0 . 00 154 . 85 31400 . 00 4 . 5 OTHER OPERATING EXPENSES 79- 650-78-00- 9005 MERIT 0 . 00 0 . 00 14 , 381 . 00 0 . 0 79- 650-78- 00- 9009 RESERVE 0 . 00 440 . 00 13 , 168 . 00 3 . 3 ------------ -------- ---------------- ------------ TOTAL OTHER OPERATING EXPENSES 0 . 00 440 . 00 27 , 549 . 00 1 . 5 TOTAL EXPENSES : RECREATION 72 , 075 . 93 630 , 416 . 82 989 , 912 . 00 63 . 6 TOTAL FUND REVENUES 119 , 867 . 73 1 , 0961138 . 69 1 , 763 , 798 . 00 62 . 1 TOTAL FUND EXPENSES 125 , 690 . 60 999 , 079 . 76 1 , 805 , 547 . 00 55 . 3 FUND SURPLUS (DEFICIT ) ( 5 , 822 . 87 ) 97 , 058 . 93 ( 41 , 749 . 00 ) ( 232 . 4 ) P54 DATE : 12 / 11 /2008 UNITED CITY OF YORKVILLE PAGE : 57 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : RECREATION CENTER FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ,. ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET ' EXPENDED ---- -------------------------------- ------------------------------------------------------------------- ----------------------- ------ GENERAL REVENUES CHARGES FOR SERVICES 80-000-42- 00-4200 MEMBERSHIP FEES 28 , 648 . 50 147 , 219 . 57 423 , 890 . 00 34 . 7 80-000-42- 00-4210 GUEST FEES 265 . 00 51154 . 00 7 , 167 . 00 71 . 9 80-000-42-00-4220 SWIM CLASS 751 . 00 7 , 784 . 00 20 , 000 . 00 38 . 9 80-000-42- 00- 4230 PERSONAL TRAINING FEES 11293 . 00 6 , 516 . 00 18 , 750 . 00 34 . 7 80-000-42- 00- 4240 TANNING SESSIONS 100 . 00 664 . 00 71500 . 00 8 . 8 80-000-42 -00-4270 FEES FOR PROGRAMS 13 , 021 . 50 60 , 191 . 67 125 , 000 . 00 48 . 1 80-000-42-00-4280 CONCESSIONS 411 . 25 3 , 696 . 66 11 , 666 . 00 31 . 6 80-000-42 -00- 4285 VENDING MACHINES 0 . 00 0 . 00 500 . 00 0 . 0 80-000- 42 -00-4286 RENTAL INCOME 598 . 50 1 , 649 . 25 4 , 333 . 00 38 . 0 TOTAL CHARGES FOR SERVICES 45 , 088 . 75 232 , 875 . 15 618 , 806 . 00 37 . 6 MISCELLANEOUS 80-000- 44 -00- 4400 DONATIONS /SPONSORSHIP 0 . 00 230 . 00 3 , 200 . 00 7 . 1 ---- --------------------- ------ ----- ---------- ----------------------------------- TOTAL MISCELLANEOUS 0 . 00 230 . 00 31200 . 00 7 . 1 INTERGOVERNMENTAL 80-000-45-00-4550 GRANTS/SCHOLARSHIPS 0 . 00 0 . 00 1 , 000 . 00 0 . 0 TOTAL INTERGOVERNMENTAL 0 . 00 0 . 00 1 , 000 . 00 0 . 0 TOTAL REVENUES : GENERAL 45 , 088 . 75 233 , 105 . 15 623 , 006 . 00 37 . 4 EXPENSES PERSONNEL SERVICES 80-000- 50-00- 5107 SALARIES- REC CENTER 2 , 630 . 78 13 , 285 . 37 32 , 000 . 00 41 . 5 80-000- 50-00- 5109 SALARIES- PRESCHOOL 51965 . 40 13 , 359 . 48 63 , 000 . 00 21 . 2 80-000-50-00- 5136 SALARIES- PART TIME 8 , 543 . 75 44 , 518 . 41 114 , 515 . 00 38 . 8 80-000-50-00-5137 SALARIES- OVERTIME 0 . 00 952 . 90 21000 . 00 47 . 6 80-000-50- 00-5150 SALARIES - INSTRUCTORS 7 , 718 . 63 28 , 503 . 63 8 , 000 . 00 356 . 2 TOTAL PERSONNEL SERVICES 24 , 858 - 56 100r619 . 79 219 , 515 . 00 45 . 8 P55 DATE : 12 / 11 /2008 UNITED CITY OF YORKVILLE PAGE : 58 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : RECREATION CENTER FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED GENERAL CONTRACTUAL SERVICES 80-000- 62-00- 5408 MAINTENANCE SUPPLIES 1 , 318 . 35 91901 . 87 6 , 750 . 00 146 . 6 BO-000- 62-00- 5910 MAINTENANCE- OFFICE EQUIP . 353 . 69 649 . 98 51650 . 00 11 . 5 80-000- 62- 00- 5916 MAINTENANCE- GENERAL 21092 . 01 9 , 852 . 56 3 , 800 . 00 259 . 2 80-000- 62-00- 5426 GRANTS 0 . 00 0 . 00 1 , 000 . 00 0 . 0 80-000- 62-00- 5430 TOWEL RENTAL 0 . 00 20 . 00 900 . 00 2 . 2 80-000- 62 -00-5431 POOL REPAIR 22 . 36 275 . 11 1 , 240 . 00 '-2 . 1 80-000- 62-00- 5432 LEASE PAYMENT 35 , 000 . 00 122 , 500 . 00 175 , 000 . 00 70 . 0 80-000- 62 -00- 5433 LICENSES /PERMITS 0 . 00 250 . 00 51300 . 00 4 . 7 80-000- 62 -00- 5434 POOL SUPPLIES 0 . 00 3 , 937 . 03 4 , 400 . 00 78 . 1 80-000- 62-00- 5435 ELECTRICITY 61952 . 06 14 , 066 . 51 47 , 250 . 00 29 . 7 80 -000-62 -00- 5937 TELEPHONE/ INTERNET /CABLE 117 . 34 739 . 88 9 , 900 . 00 15 . 0 80-000- 62-00-5438 CELLULAR PHONE 40 . 57 277 . 97 500 . 00 55 . 5 80 -000- 62 -00-5439 PROPERTY TAX 0 . 00 0 . 00 0 . 00 0 . 0 80-000- 62-00- 5440 SECURITY 0 . 00 0 . 00 720 . 00 0 . 0 80-000- 62- 00-5603 PUBLISHING/ADVERTISING 0 . 00 233 . 70 2 , 100 . 00 11 . 1 80-000- 62-00-5605 BOOKS/PUBLICATION 101 . 39 105 . 39 100 . 00 105 . 3 TOTAL CONTRACTUAL SERVICES 45 , 997 . 77 162 , 310 . 00 259 , 610 . 00 62 . 5 PROFESSIONAL DEVELOPMENT 80-000- 64-00-5600 DUES 0 . 00 85 . 00 900 . 00 9 . 4 80-000- 64 -00-5604 TRAINING & CONFERENCES 171 . 50 338 . 30 11000 . 00 33 . 8 80-000- 64 - 00- 5605 TRAVEL EXPENSES 70 . 24 70 . 24 500 . 00 14 . 0 _ ___________________ ________________ TOTAL PROFESSIONAL DEVELOPMENT 241 . 79 493 . 59 2 , 400 . 00 20 . 5 OPERATIONS 80-000- 65-00-5802 OFFICE SUPPLIES 85 . 10 4 , 997 . 85 4 , 375 . 00 114 . 2 80- 000- 65-00-5803 PROGRAM EXPENSES 3 , 082 . 79 10 , 959 . 05 18 , 300 . 00 57 . 1 80-000- 65- 00- 5804 OPERATING SUPPLIES 0 . 00 2 , 809 . 58 2 , 000 . 00 140 . 4 80-000- 65- 00-5805 RECREATION EQUIPMENT 0 . 00 2 , 339 . 69 10 , 000 . 00 23 . 3 80-000- 65- 00-5808 POSTAGE & SHIPPING 0 . 00 73 . 15 1 , 100 . 00 6 . 6 80-000- 65-00-5812 GASOLINE 0 . 00 0 . 00 1 , 000 . 00 0 . 0 80-000- 65-00-5826 MILEAGE 86 . 60 86 . 60 300 . 00 28 . 8 80-000-65-00- 5826 CONCESSIONS EXPENSES 0 . 00 21051 . 13 9 , 000 . 00 22 . 7 80-000- 65-00- 5840 SCHOLARSHIPS 0 . 00 0 . 00 1 , 000 . 00 0 . 0 P56 DATE : 12 / 11 /2008 UNITED CITY OF YORKVILLE PAGE : 59 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : RECREATION CENTER FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED -------------------- ------------- --------- --------------------------------------- --- ----- --------------------------- ----- ----- ------ GENERPL EXPENSES OPERATIONS 80-000- 65- 00-5841 PROGRAM REFUNDS 265 . 25 358 . 25 41000 . 00 8 . 9 80-000- 65- 00- 5842 MEMBERSHIP REFUNDS 0 . 00 288 . 00 0 . 00 ( 100 . 0 ) ------------------------- --------------------- ----------- ------------ TOTAL OPERATIONS 3 , 519 . 74 23 , 463 . 30 51 , 075 . 00 45 . 9 RETIREMENT 80-000-72- 00- 6500 IMRF 597 . 81 1 , 878 . 82 3 , 801 . 00 49 . 4 80-000-72- 00- 6501 SOCIAL SECURITY 1 , 675 . 81 7 , 471 . 65 12 , 348 . 00 60 . 5 -' ---------------------- --------------- ------ TOTAL RETIREMENT 2 , 273 . 62 91350 . 47 16 , 149 . 00 57 . 9 CAPITAL OUTLAY 80-000-75-00-7002 COMPUTER EQUIP & SOFTWARE 0 . 00 22 , 277 . 84 16 , 500 . 00 135 . 0 BO-000-75-00-7003 OFFICE EQUIPMENT 0 . 00 0 . 00 2 , 500 . 00 0 . 0 80-000-75-00-7500 PHONE SYSTEM 0 . 00 6 , 074 . 00 8 , 300 . 00 73 . 1 ------------ ------------------ ----- - ----- ---' TOTAL CAPITAL OUTLAY 0 . 00 28 , 351 . 84 27 , 300 . 00 103 . 8 TRANSFERS 80-000- 99- 00- 9979 TRANSFER TO PARKS & RED 0 . 00 23 , 478 . 00 96 , 956 . 00 50 . 0 --- ------ --------------------------- ---------- ----- ------ - TOTAL TRANSFERS 0 . 00 23 , 478 . 00 46 , 956 . 00 50 . 0 TOTAL EXPENSES : GENERAL 76 , 891 . 43 398 , 066 . 94 623 , 005 . 00 55 . 8 TOTAL FUND REVENUES 95 , 088 . 75 233 , 105 . 15 623 , 006 . 00 37 . 9 TOTAL FUND EXPENSES 76 , 891 . 43 348 , 066 . 94 n231005 . 00 55 . 8 FUND SURPLUS ( DEFICIT) ( 31 , 802 . 68 ) ( 114 , 961 . 79 ) 1 . 00 ( 6179 . 0 ) P57 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 60 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : LIBRARY FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL .: ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED -- ----- ----- ----------------- GENERAL REVENUES TAXES 82-000-40-00-3992 LIBRARY BOND PROP . TAX 9 , 969 . 39 444 , 933 . 54 467 , 425 . 00 95 . 1 82 -000-40- 00- 3996 CARRY OVER- BOOK DEV FEES 0 . 00 0 . 00 186 , 700 . 00 0 . 0 82-000- 40-00- 3997 CARRY OVER - BLDG DEV FEES 0 . 00 0 . 00 171 , 782 . 00 0 . 0 82 -000-40-00- 4000 REAL ESTATE TAXES 14 , 101 . 32 626 , 201 . 77 658 , 252 . 00 95 . 1 82 -000-40-00- 4010 PERSONAL PROPERTY TAX 814 . 51 3 , 450 . 35 3 , 360 . 00 102 . 6 - -------------------------------- ---------------------- -- ----- - --------------- - -- TOTAL TAXES 241885 . 22 1 , 074 , 565 . 66 11487 , 519 . 00 72 . _ CHARGES FOR SERVICES 82 -000- 42- 00- 4211 DEVELOPMENT FEES - BUILDING 11 , 500 . 00 30 , 450 . 00 100 , 000 . 00 30 . 4 82 -000-42- 00-4215 DEVELOPMENT FEES - BOOKS 11 , 500 . 00 30 , 450 . 00 100 , 000 . 00 30 . 4 82 -000- 42-00-4260 COPY FEES 58 . 25 1 , 509 . 42 - , 500 . 00 60 . 3 82-000-42- 00-4261 LIBRARY SUBSCRIPTION CARDS 908 . 25 10 , 328 . 04 15 , 000 . 00 68 . 8 82 -000-42-00-4286 RENTAL INCOME 0 . 00 329 . 40 41000 . 00 B . 2 82 -000-42 - 00- 4287 LIBRARY BLDG RENTAL 0 . 00 333 . 75 1 , 500 . 00 22 . 2 ---- --- ------ -------------- ----- ----- ------' - - TOTAL CHARGES FOR SERVICES _ 3 , 966 . 50 73 , 400 . 61 223 , 000 . 00 32 . 9 FINES 82 -000-43-00- 4330 LIBRARY FINES 713 . 93 5 , 649 . 14 7 , 000 . 00 80 . 7 TOTAL FINES 713 . 93 5 , 649 . 14 7 , 000 00 80 . 7 MISCELLANEOUS 82-000-44-00- 4432 SALE OF BOOKS 26 . 20 476 . 60 1 , 000 . 00 47 . 6 B2 -000- 44 -00- 4450 MEMORIALS 50 . 00 1 , 468 . 00 4 , 000 . 00 36 . 7 ---- ------------------------ --- -- ------------------- --- - ----------------- -------- TOTAL MISCELLANEOUS 76 . 20 1 , 944 . 60 5 , 000 . 00 38 . 8 INTERGOVERNMENTAL 82 -000-45-00- 4550 GRANTS 0 . 00 0 . 00 17 , 500 . 00 0 . 0 TOTAL INTERGOVERNMENTAL 0 . 00 0 . 00 17 , 500 . 00 0 . 0 INTEREST P58 DATE : 12 / 11 /2008 UNITED CITY OF YORKVILLE PAGE : 61 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : LIBRARY FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ------ ------ ---------' GENERAL REVENUES INTEREST 82 -000-46-00- 4600 INVESTMENT INCOME 1 , 061 . 14 7 , 753 . 32 2 , 500 . 00 310 . 1 ------- --------------------- - - --- ----------- ----- ----- ------------ --------------- TOTAL INTEREST 1 , 061 . 14 71753 . 32 21500 . 00 310 . 1 TOTAL REVENUES : GENERAL 50 , 702 . 99 1 , 163 , 333 . 33 1 , 742 , 519 . 00 66 . 7 EXPENSES PERSONNEL SERVICES 82 -000-50- 00-5107 SALARIES- LIBRARY 32 , 023 . 65 233 , 237 . 97 600 , 000 . 00 38 . 8 82 -000-50-00- 5203 GROUP HEALTH INSURANCE 3 , 961 . 89 23 , 768 . 19 52 , 800 . 00 45 . 0 82 -000-50-00- 5204 GROUP LIFE INSURANCE 82 . 68 413 . 40 3 , 000 . 00 13 . 7 82 -000-50-00-5205 DENTAL & VISION ASSISTANCE 331 . 24 21022 . 34 4 , 200 . 00 48 . 1 TOTAL PERSONNEL SERVICES 36 , 399 . 46 259r441 . 90 660 , 000 00 39 . 3 PROFESSIONAL SERVICES 82-000-61 - 00- 5322 BONDING 0 . 00 1 , 875 . 00 2 , 000 . 00 93 . 7 82 -000- 61-00- 5323 ATTORNEY 595 . 00 595 . 00 3 , 000 . 00 19 . 8 TOTAL PROFESSIONAL SERVICES 595 . 00 2 , 470 00 51000 . 00 49 . 4 CONTRACTUAL SERVICES 82 -000- 62-00-5401 CONTRACT SERVICES 11478 . 69 71168 . 62 20 , 000 . 00 35 . 8 82-000- 62 -00- 5407 MAINTENANCE-BLDG/ JANITORIAL 828 . 85 31309 . 09 10 , 000 . 00 33 . 0 82 -000- 62-00- 5410 MAINTENANCE-OFFICE EQUIPMENT 3 , 007 . 23 4 , 484 . 72 10 , 000 . 00 44 . 8 82 -000- 62- 00- 5412 MAINTENANCE- PHOTOCOPIER 1 , 424 . 90 11568 . 37 101000 . 00 15 . 6 82 -000- 62 -00- 5435 ELECTRICITY 0 . 00 1 , 371 . 00 5 , 000 . 00 27 . 4 82 -000- 62-00-5436 TELEPHONE 295 . 44 1 , 912 . 15 7 , 000 . 00 27 . 3 82-000- 62 -00- 5437 NICOR GAS 1 , 238 . 87 1 , 709 . 13 40 , 000 . 00 4 . 2 - ------ -- ------------- ---------------------- --- ------- ------------- TOTAL CONTRACTUAL SERVICES 8 , 273 . 98 21 , 523 . 08 102 , 000 . 00 21 . 1 PROFESSIONAL DEVELOPMENT 82 -000- 64-00- 5603 SUBSCRIPTIONS 0 . 00 4 , 256 . 36 8 , 000 . 00 53 . 2 P59 DATE : 12 / 11 /2008 UNITED CITY OF YORKVILLE PAGE : 62 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND BY BUDGET W/VARIANCE FUND : LIBRARY FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL , ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED -------------------------' GENERAL EXPENSES PROFESSIONAL DEVELOPMENT 82-000- 64 -00- 5604 TRAINING & CONFERENCES 223 . 90 894 . 90 2 , 000 . 00 44 . 7 82 -000- 64 -00- 5607 PUBLIC RELATIONS 0 . 00 0 . 00 _ , 000 . 00 0 . 0 82 -000- 64 - 00-5616 EMPLOYEE RECOGNITION 0 . 00 257 . 90 3 , 000 . 00 8 . 5 TOTAL PROFESSIONAL DEVELOPMENT 223 . 90 51409 . 16 15 , 000 . 00 36 . 0 OPERATIONS 82 -000- 65- 00-5800 CONTINGENCIES 1 , 009 . 63 3 , 348 . 77 64 , 574 . 00 5 . 1 82-000- 65- 00-5802 OFFICE SUPPLIES 11713 . 00 2 , 211 . 21 10 , 000 . 00 22 . 1 82 -000- 65- 00-5806 LIBRARY SUPPLIES 143 . 40 41568 . 26 10 , 000 . 00 45 . 6 82-000- 65-00- 5807 CUSTODIAL SUPPLIES 0 . 00 4 , 741 . 44 15 , 000 . 00 31 . 6 82-000- 65-00- 5808 POSTAGE & SHIPPING 0 . 00 420 . 00 21000 . 00 21 . 0 82-000- 65-00- 5810 PUBLISHING & ADVERTISING 0 . 00 28 . 00 2 , 000 . 00 1 . 4 82 -000- 65-00- 5826 MILEAGE 42 . 92 524 . 10 1 , 000 . 00 52 . 4 82 -000- 65-00-5832 VIDEOS 605 . 81 4 , 335 . 50 51000 . 00 86 . 7 82-000- 65- 00- 5833 ALARM MONITORING 0 . 00 0 . 00 0 . 00 0 . 0 82-000- 65- 00-5834 LIBRARY PROGRAMMING 1 , 918 . 04 4 , 694 . 36 10 , 000 . 00 46 . 9 82-000- 65- 00-5835 LIBRARY BOARD EXPENSES 147 . 38 147 . 38 2 , 000 . 00 7 . 3 82 -000- 65-00-5836 BOOKS-ADULT 4 , 932 . 54 14 , 874 . 19 15 , 000 . 00 99 . 1 82 -000- 65-00- 5837 BOOKS-JUVENILE 219 . 00 12 , 905 . 11 20 , 000 . 00 64 . 5 82 -000- 65-00-5838 BOOKS-AUDIO 1 , 691 . 59 3 , 507 . 98 10 , 000 . 00 35 . 0 82-000-65-00- 5839 BOOKS-REFERENCE 45 . 30 7 , 156 . 52 20 , 000 . 00 35 . 7 82-000- 65-00- 5840 BOOKS-DEVELOPMENT FEE 2 , 592 . 24 22 , 311 . 16 100 , 000 . 00 22 . 3 82 -000- 65-00- 5841 MEMORIALS /GIFTS 115 . 94 732 . 87 4 , 000 . 00 18 . 3 82 -000- 65-00- 5842 BLDG-DEVELOPMENT FEES 0 . 00 6 , 850 . 22 100 , 000 . 00 6 . 8 82 -000- 65-00- 5843 CD ' S/MUSIC 497 . 68 11709 . 01 5 , 000 . 00 34 . 1 82 -000- 65-00- 5844 MEETING ROOM 0 . 00 0 . 00 11500 . 00 0 . 0 - ----------------- ---- -------------- ----- ---------------- - ------------ ----- ------ TOTAL OPERATIONS 15 , 674 . 47 95 , 066 . 08 397 , 074 . 00 23 . 9 DEBT SERVICE 82 -000- 66-00- 6012 20058 LIBRARY BOND 0 . 00 160 , 562 . 51 346 , 145 . 00 46 . 3 82 -000- 66-00- 6014 2006 LIBRARY BOND 0 . 00 35 , 650 . 00 121 , 300 . 00 29 . 3 -- -------- ---------------- -- - TOTAL DEBT SERVICE 0 . 00 196 , 212 . 51 467 , 445 . 00 41 . 9 P60 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 63 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-Y"R : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : LIBRARY FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED GENERAL RETIREMENT 82 -000-72- 00- 6500 IMRF PARTICPANTS 1 , 039 . 666 7 , 458 . 82 13 , 000 . 00 57 . 3 82- 000-72-00- 6501 SOCIAL SECURITY/MEDICARE 2 , 449 . 80 17 , 842 . 67 40 , 000 . 00 44 . 6 -------------------- ------ _-- ----- -----------_--------- --_ TOTAL RETIREMENT 3 , 489 . 46 25 , 301 . 49 53 , 000 . 00 47 . 7 CAPITAL OUTLAY 82-000-75-00-7002 COMPUTER EQUIPMENT & SOFTWARE 2 , 182 . 00 3 , 542 . 91 18 , 000 . 00 19 . 6 82 -000-75-00-7003 AUTOMATION 2 , 318 . 33 9 , 157 . 89 25 , 000 . 00 36 . 6 82-000-75-00-7703 BUILDING EXPANSION 0 . 00 14 , 957 . 63 0 . 00 ( 100 . 0 ) -------------- ------ ----------'__------------------- --- TOTAL CAPITAL OUTLAY 4 , 500 . 33 27 , 658 . 43 43 , 000 . 00 64 . 3 OTHER OPERATING EXPENSES 82 -000-78- 00- 9020 LIBRARY BOND PAYBACK 0 . 00 0 . 00 0 . 00 0 . 0 ---- - - -------------- -------- --------------------- ----------- --------------------- TOTAL OTHER OPERATING EXPENSES 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL EXPENSES : GENERAL 69 , 156 . 60 633 , 082 . 65 1 , 742 , 519 . 00 36 . 3 TOTAL FUND REVENUES 50 , 702 . 99 1 , 163 , 333 . 33 1 , 742 , 519 . 00 66 . 7 TOTAL FUND EXPENSES 69 , 156 . 60 633 , 082 . 65 1 , 742 , 519 . 00 36 . 3 FUND SURPLUS ( DEFICIT ) ( 18 , 453 . 61 ) 5301250 . 68 0 . 00 100 . 0 P61 DATE : 12 /11/2008 UNITED CITY OF YORKVILLE PAGE : 64 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : FOX INDUSTRIAL FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL s ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ------------ -------------- -- -- ------------- GENERAL REVENUES TAXES 65-000- 40-00-3999 BEGINNING FUND BALANCE 0 . 00 0 . 00 93 , 924 . 00 0 . 0 85- 000- 40-00- 4090 TIP REVENUES 61350 . 96 207 , 214 . 92 77 , 430 . 00 267 . 6 TOTAL TAXES 6 , 350 . 96 207 , 219 92 171 , 359 . 00 120 . 9 INTEREST 85- 000- 46-00- 4600 INVESTMENT INCOME 117 . 17 1 , 301 . 33 3 , 500 . 00 37 . 1 TOTAL INTEREST 117 . 17 1 , 301 . 33 31500 . 00 37 . 1 TRANSFERS 85-000- 49- 00- 9905 TRANSFER FROM MET FUND 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL TRANSFERS 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL REVENUES : GENERAL 61468 . 13 206 , 516 . 25 174 , 854 . 00 119 . 2 EXPENSES DEBT SERVICES 85-000- 66-00- 6021 FOX IND BOND- PRINCIPAL PMT 65 , 000 . 00 65 , 000 . 00 60 , 000 . 00 108 . 3 85-000- 66-00- 6022 FOX IND BOND-INT PAYMENT 71777 . 50 150555 . 00 20 , 555 . 00 75 . 6 TOTAL DEBT SERVICES 72 , 777 50 80 , 555 . 00 80 , 555 . 00 100 . 0 CAPITAL OUTLAY 85-000-75-00-7901 FOX INDUSTRIAL - NON MFT 0 . 00 0 . 00 0 . 00 0 . 0 85-000-75-00-7902 FOX INDUSTRIAL EXPENSES 0 . 00 0 . 00 0 . 00 0 . 0 ---------------------- ------------------------------ ---------------- -- ----- ------ TOTAL CAPITAL OUTLAY 0 . 00 0 . 00 0 . 00 0 . 0 OTHER 85-000-78- 00- 9007 ADMINSITRATION FEES 0 . 00 0 . 00 375 . 00 0 . 0 85-000-78 -00- 9010 RESERVE-FUTURE BOND PYMTS 0 . 00 0 . 00 93 , 924 . 00 0 . 0 TOTAL OTHER 0 . 00 0 . 00 94 , 299 . 00 0 . 0 P62 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 65 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : FOX INDUSTRIAL FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED --------------- -------------------- -- -----'___-_--- ----------- --------"_-_----- --- -- --- --------' TOTAL EXPENSES : GENERAL 721777 . 50 80 , 555 . 00 174 , 854 . 00 46 . 0 TOTAL FUND REVENUES 61468 . 13 208 , 516 . 25 1741854 . 00 119 . 2 TOTAL FUND EXPENSES 72 , 777 . 50 80 , 555 . 00 174 , 854 . 00 46 . 0 FUND SURPLUS ( DEFICIT ) ( 66 , 309 . 37 ) 127 , 961 . 25 0 . 00 100 . 0 P63 DATE : 12 / 11/2008 UNITED CITY OF YORKVI_LLE PAGE : 67 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : COUNTRYSIDE TIF PROJECT FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED ____ ___________________ ___ GENERAL REVENUES TAXES 87 -000-40-00-3999 BEGINNING FUND BALANCE 0 . 00 0 . 00 21856 , 390 . 00 0 . 0 87 -000- 40-00- 4090 TIE REVENUES 5 . 09 8 , 447 . 56 0 . 00 100 . 0 ----------------- ----------- ---------------------------------- - ------- ----------- TOTAL TAXES 5 . 09 81447 . 56 21856 , 390 . 00 0 . 2 INTEREST 87-000-46-00- 4600 INVESTMENT INCOME 21296 . 86 28 , 195 . 84 75 , 000 . 00 37 . 5 TOTAL INTEREST 21296 . 86 28 , 195 84 75 , 000 . 00 37 . 5 TOTAL REVENUES : GENERAL 2 , 301 . 95 36 , 643 . 40 2 , 931 , 390 . 00 1 . 2 EXPENSES OTHER FINANCING 87-000- 66-00- 6002 COUNTRYSIDE TIF- INTEREST PMT 0 . 00 0 . 00 0 . 00 0 . 0 87-000- 66-00- 6022 BOND - INT PAYMENT 71 , 433 . 75 142 , 867 . 50 142 , 868 . 00 99 . 9 TOTAL OTHER FINANCING 71 , 433 75 142 , 667 50 142 , 868 . 00 99 . 9 OTHER 87-000-78 -00- 9007 ADMINISTRATION FEES 0 . 00 12 , 915 . 00 21500 . 00 516 . 6 87-000-78-00- 9009 RESERVE 0 . 00 0 . 00 0 . 00 0 . 0 87 -000-78-00- 9010 RESERVE - FUTURE BOND PAYMENT 0 . 00 0 . 00 2 , 786 , 022 . 00 0 . 0 TOTAL OTHER 0 . 00 12 , 915 . 00 2 , 7881522 . 00 0 . 4 TOTAL EXPENSES : GENERAL 71 , 433 . 75 155 , 782 . 50 2 , 931 , 390 . 00 5 . 3 TOTAL FUND REVENUES 2 , 301 . 95 36 , 643 . 40 2 , 931 , 390 . 00 1 . 2 TOTAL FUND EXPENSES 71 , 433 . 75 155 , 782 . 50 21931 , 390 . 00 5 . 3 FUND SURPLUS ( DEFICIT ) ( 69 , 131 . 80 ) ( 1191139 . 10 ) 0 . 00 100 . 0 P64 DATE : 12 / 11 / 2008 UNITED CITY OF YORKVILLE PAGE : 68 TIME : 15 : 25 : 31 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND : DOWNTOWN TIF FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED GENERAL REVENUES TAXES 88 -000-40-00- 3999 BEGINNING FUND BALANCE 0 . 00 0 . 00 28 , 693 . 00 0 . 0 88 -000-40-00-4090 TIF REVENUES 6 , 405 . 50 71 , 524 . 88 28 , 000 . 00 255 . 9 TOTAL TAXES 6 , 405 50 71 , 529 88 56 , 693 . 00 126 . 1 TRANSFERS IN 88 -000-49- 00-4901 TRANSFERS IN 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL TRANSFERS IN 0 . 00 0 . 00 0 . 00 0 . 0 TOTAL REVENUES : GENERAL 61905 . 50 71 , 524 . 88 56 , 693 . 00 126 . 1 EXPENSES OTHER OPERATING EXPENSES 88-000-78 -00-7101 IN TOWN ROAD PROGRAM 24 , 062 . 67 24 , 062 . 67 0 . 00 ( 100 . 0 ) 88 -000-78-00- 9007 ADMINISTRATIVE FEES 0 . 00 45 . 00 10 , 000 . 00 0 . 4 88-000-78-00- 9010 RESERVE 0 . 00 0 . 00 46 , 693 . 00 0 . 0 --------- --------------------- ----------' -- -- TOTAL OTHER OPERATING EXPENSES 29 , 062 . 67 24 , 107 . 67 56 , 693 . 00 42 . 5 TOTAL FUND REVENUES 6 , 405 . 50 71 , 529 . 88 56 , 693 . 00 L6 . 1 TOTAL FUND EXPENSES 24 , 062 . 67 24 , 107 . 67 56 , 693 . 00 92 - . 5 FUND SURPLUS ( DEFICIT ) ( 17 , 657 . 17 ) 47 , 417 . 21 0 . 00 100 . 0 P65 `QED J. Reviewed Reviewed By: Agenda Item Number J� \ Legal ❑ J J EST. leas Finance ❑ Engineer ❑ Tracking Number �i City Administrator ❑ Consultant ❑ A 9009 _ 03 kE Agenda Item Summary Memo Title: October Treasurer's Report Meeting and Date: Administration Committee 1/8/09 Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Rachel Wright Finance Name Department Agenda Item Notes: Pre Audit Financial Summary As of October 31, 2008 FY FY Beginning October October Ending FYTD Budgeted FYTD Budgeted Fund Balance Revenues Expenses Balance Revenues Revenue Expenses Expenses 01 General 2,847,586 11144,956 1,700,026 2,292,517 5,758,132 12,731,770 6,090,477 13,331,770 11 Fox Hill SSA (4,517) 3,072 6,632 (8,077) 6,285 6,376 14,362 6,376 12 Sunflower SSA 6,386 179 3,343 3,222 15,440 15,925 12,218 15,925 15 Motor Fuel Tax 338,485 36,687 62,353 312,820 109,158 614,520 171,510 614,520 16 Municipal Building (516,724) 4,300 14,850 (527,274) 16,950 100,000 29,700 100,000 20 PD Capital 210,778 11,380 - 222, 158 33, 131 337,148 81238 337, 148 21 PW Capital 510,772 24,500 316,720 218,551 79,800 386,000 368,544 358,600 22 Parks & Rec Equip Capital 5,276 - - 5,276 3,950 64,948 42,050 64,948 23 City Wide Capital (231,525) 107,250 3,542 (127,817) 253,500 1,315,000 381,317 1,155,000 42 Debt Service (194,540) 133,540 - (60,999) 263,519 484,524 87,262 484,524 51 Water Ops. & Imprv. (1,475,865) 470,798 216,569 (1,221,637) 1,364,933 14,644,483 1, 152,957 14,636,857 52 Sewer 51274,619 235,642 88,616 5,421,645 693,855 3,674,383 1,213,218 4,022,160 72 Land Cash (726,599) 14,538 106,175 (818,236) 123,661 844,489 399,405 1,020,000 79 Parks & Recreation 90,517 116,699 136,260 70,956 976,271 1,763,798 873,389 1,805,547 80 Recreation Center (87,183) 65,735 61,711 (83, 159) 188,016 623,006 271,176 623,005 82 Library 11010,824 506,523 83,934 1,433,413 1,112,630 1,742,519 563,926 1,742,519 85 Fox Industrial 364,211 13,286 - 377,498 202,048 174,854 7,778 174,854 87 Countryside TIF Project 2,834,614 3,847 5,859 2,832,602 34,341 2,931,390 84,349 2,931,390 88 Downtown TIF 89,729 3,763 45 93,447 65,119 56,693 45 56,693 95 Trust & Agency 2,424,387 609,927 2,634,094 400,221 6,075,556 - 5,675,335 - Totals t2,771,231 3,506,623 5,440,730 10,837,124 17,376,297 42,511,826 17,447,253 43,481,836 Note: Revenue deficit to be offset with fund balance. As Treasurer of the United City of Yorkville, I hereby attest, to the best of my knowledge, that the information contained in this Treasurer's Report is accurate as of the date detailed herein. Full detail information is available in the Finance Department. William Powell, Treasurer Fund Balance Reserve Oct-08 11 Sep-08 Aug-08 Jul-08 Jun-OS Ma -08 Apr-08 Mar-08 General Fund 1 20 180/61 25.08% 19.08% 21 .64% ]8J4% 17.35% 17.35% 18.24% Water O s. & Im rv. -8.35% -10.08% -9.94% -11.24% -10.02% -9.76% 31.97% 25.09% Sewer O s. & Im rv. 134.79% 131. 14% 131.05% 143.50% 145.32% 149.34% 156.73% 72.89% Combined Fund Balance 21.6% 22. 14% 19.90% 21.90% 21 .70% 21.80% 25.50% 21.50% Prepared by: Rachel Wright C/r` Reviewed By: Agenda Item Number J� O� Legal ❑ N EST. - 1836 Finance F] Engineer ❑ City Administrator F1 Tracking Number Consultant -DH Z 1 _ bq ILE Agenda Item Summary Memo Title: November Treasurer's Report Meeting and Date: Administration Committee 1/8/09 Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Rachel Wright Finance Name Department Agenda Item Notes: Pre Audit Financial Summary As of November 30, 2008 FY FY Beginning November Novemebr Ending FYTD Budgeted FYTD Budgeted Fund Balance Revenues Expenses Balance Revenues Revenue Expenses Expenses 01 General 21292,517 445,059 1,034,679 1,702,897 6,203,191 12,731,770 7,125,157 13,331,770 11 Fox Hill SSA (8,077) 62 1,778 (9,793) 6,347 6,376 16,140 6,376 12 Sunflower SSA 3,222 485 1,651 2,057 15,925 15,925 13,868 15,925 15 Motor Fuel Tax 312,820 28,246 59,582 281,483 137,404 614,520 231,092 614,520 16 Municipal Building (527,274) 1,750 - (525,524) 18,700 100,000 29,700 100,000 20 PD Capital 222,158 2,773 1,775 223,156 35,904 337,148 10,012 337,148 21 PW Capital 218,551 5,600 6,858 217,293 85,400 386,000 375,402 358,600 22 Parks & Rec Equip Capital 5,276 8,822 9,045 5,052 12,772 64,948 51,095 64,948 23 City Wide Capital (127,817) 2,800 1,043 (126,060) 256,300 1,315,000 382,360 1,155,000 42 Debt Service (60,999) 2,887 - (58, 113) 266,406 484,524 87,262 484,524 51 Water Ops. & Imprv. (1,221,637) 39,428 309,098 (1,491,307) 1,404,361 14,644,483 11462,055 14,636,857 52 Sewer 5,421,645 24, 197 24,855 5,420,986 718,052 3,674,383 11238,073 4,022,160 72 Land Cash (818,236) 1,692 66,806 (883,351) 125,353 844,489 466,211 1,020,000 79 Parks & Recreation 70,956 119,868 125,691 65, 133 1,096, 139 1,763,798 999,080 1,805,547 80 Recreation Center (83,159) 45,089 76,891 (114,962) 233,105 623,006 348,067 623,005 82 Library 1,433,413 50,703 69, 157 1,414,960 1,163,333 1,742,519 633,083 11742,519 85 Fox Industrial 377,498 6,468 72,778 311,188 208,516 174,854 80,555 174,854 87 Countryside TIF Project 2,832,602 2,302 71,434 21763,470 36,643 2,931,390 155,783 2,931,390 88 Downtown TIF 93,447 6,406 24,063 75,790 71,525 56,693 24,108 56,693 95 Trust & Agency 400,221 270,227 412,389 258,059 6,345,783 - 6,087,724 - Totals 10,837, 124 1,064,862 2,369,573 9,532,413 18,441,159 42,511,826 19,816,826 43,481,836 Note: Revenue deficit to be offset with fund balance. As Treasurer of the United City of Yorkville, I hereby attest, to the best of my knowledge, that the information contained in this Treasurer's Report is accurate as of the date detailed herein. Full detail information is available in the Finance Department. William Powell, Treasurer Fund Balance Reserve Nov-08 Oct-08 Sep-08 Aug-08 Jul-08 Jun-08 May-08 Apr-08 General Fund 14.98°/ 20. 18% 25.08% 19.08% 21.64% 18.74% 17.35% 17.35% Water O s. & [m rv. -10.19% -8.35% -10.08% -9.94% -11.24% -10.02% -9.76% 31.97% Sewer O s. & Im rv. 134.78% 134.79% 131. 14% 131 .05% 143.50% 145.32% 149.34% 156.73% Combined Fund Balance 18.8% 21.6%11 22. 14% 19.90% 21.90% 21.700/. 21.80% 25.50% Prepared by: Rachel Wright `-1 C/T` Reviewed By: Agenda Item Number J� O� Legal ❑ #5 Finance esr 1636 F1 Engineer ❑ Tracking Number < 1 W City Administrator ❑ Consultant ❑ F-1 A-M (g o . Li J <L E Agenda Item Summary Memo Title: REC Center Report Meeting and Date: Administration Committee January 8,2009 Synopsis: An overview of the first five(5)months of REC Center operation Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Dave Mogle,Director of Parks and Recreation Name Department Agenda Item Notes: See attached memo and support materials United City of Yorkville Memo ' 800 Game Farm Road EST. x_,; 1536 Yorkville, Illinois 60560 Telephone: 630-553-4350 ®� Fax: 630-553-7575 Cw a�Rrt Xm&AGOVM ®� <1,E ®v�' Date: December 29, 2008 To: Adminis atio Committee From: Dave pg , Director of Parks and Recreation Subject: REC Center Report Summary This report covers the United City of Yorkville REC Center for its first five months of operation from July 1 through November 30, 2008. There have been both positive and challenging elements in the transition from a private health and fitness club to a public recreation facility. The two greatest challenges from the start were, first, that we took over operations of the center at the beginning of the two month period that typically was the slowest in revenue production for the former Club 47. Second, there has been a significant learning curve for the park and recreation department in operating its first membership based fitness program. . Three of our most positive achievements have been good membership retention from the former Club 47, the addition of many new members not a part of the former Club 47 and significant use of the space for recreational and fitness programming through approximately 260 individual classes offered since July 1 . With this report we seek to answer twelve important questions through an analysis of data that has been gathered. Our intent is to use this information to make necessary adjustments to guide the next five months of the REC Center's operation. QUESTIONS TO ANSWER 1 . What is the status of where we are to date financially and how is the total park and recreation budget affected? 2. What is the comparison between Club 47 total contracts/members and REC Center total contracts/members? 3. What is the breakdown of current REC Center memberships? 4. How many Club 47 contracts switched to a REC Center basic package to get a lower price? 5. How many new contracts were signed that had not been part of Club 47? And what type of memberships were they, so we can know what our most popular package is for new members? 5. How many new contracts were signed that had not been part of Club 47? And what type of memberships were they, so we can know what our most popular package is for new members? 6. How many Club 47 contracts were not renewed and what number of members does that represent? 7. How do REC Center fees compare with competing fitness centers? 8 . Why is instructor expense so high? 9. What portion of REC Center instructor expense goes toward programs that premier members take for no additional cost? 10. Why are several of our expense accounts significantly over budget or close to being over budget? And how much is a result of one time start up costs? 11 . What have we spent for facility improvements out of the escrow account? 12. What adjustments will be made to assure a successful year of operation? ESTABLISHING A PERSPECTIVE (Addresses Question 1 ) It is important to look at the REC Center operational budget in light of the park and recreation department operational budget, especially the first year, for multiple reasons: • It helps see the "big picture" of how the addition of the REC Center operation impacts the entire park and recreation operational budget. • Being a complex operation and being a new venture for the department, this first year of budget projections were not based on data gathered through our own experience. Consequently, adjustments throughout the park and recreation department budget have helped offset where we have exceeded our projections. • Many of the budget titles for the REC Center have corresponding titles in other areas of the park and recreation operational budget. Preschool revenue, preschool expense and instructor expense are just a few examples of line items that exist in both REC Center and regular park and recreation budgets. While REC Center and recreation staff receive ongoing training on proper coding, because of the newness and complexity of the operation, revenues and expenses at times get miscoded. With the above perspective in mind, the REC Center operation through November is showing a negative balance between $75,000 and $80,000 (taking into account two additional lease payments of $ 17,500 ((total $35,000)) that were processed in advance of their due date making the city two payments ahead, plus other adjustments). For the same period park and recreation operations is showing a positive balance of approximately $97,000. The revised midyear budget for both REC Center operations and park and recreation operations combined shows that, 64% of revenues and 64% of expenses have been accrued. This represents slightly less than 2/3 of budgeted revenues and expenses through seven months of the fiscal year The REC Center operation revised midyear budget on its own shows that, 41 % of revenues and 60% of expenses have been accrued. This is about 10% lower than where 2 we would like to see revenues and about 10% higher than where we would like to see expenses. Efforts to boost revenues and lower expense are being evaluated and will be discussed later in the report. FORMER/NEW CONTRACTS — Addresses questions 2, 3, and 5 When the park and recreation department began operations on July 1 , 2008 there were 410 contracts encompassing 671 members. Since July 1 , there have been 190 new REC Center contracts signed (not a part of former Club 47) encompassing 234 new members. Current records indicate a total of 1046 members. The most popular membership is a Premier one year adult individual (197) followed by a Premier with an added child (162) and a Basic one year adult individual (98). Further information can be found in attachment "REC Center Contracts/Members," Pg. 1 . MEMBERSHIP LOSS - Addresses question 6 Fifteen contracts from the former Club 47 did not renew upon their anniversary date, encompassing 19 members. Eighty three contracts encompassing 129 members from the former Club 47 will be due to renew on their anniversary date between January 1 and June 30, 2009 (the end of the first year of operation). Further information can be found in attachment "REC Center Contracts/Members," Pg. 1 . IMPACT OF NEW FEE STRUCTURE - Addresses question 4 Research conducted during formation of the REC Center Business Plan led us to the conclusion that there was a need for a "Basic" fee level in which the member would receive facility use privileges but pay additional fees for fitness/wellness programs. The thought was that potential new members, who were not joining the former Club 47 because the fee was not affordable, would find a Basic fee level more attainable. This also led to defining a "Premier" level, which was similar to the former Club 47 fee structure, and included the fitness/wellness programs for no additional fee. In all, 143 members switched from the former Club 47 fee structure to a new Basic membership resulting in a reduction to their membership fee. Contrarily, 211 members of the former Club 47stayed with a Premier membership, receiving the same services at a similar fee as what they had with Club 47. Further information can be found in attachment "REC Center Contracts/Members," Pg. 1 COMPARISON TO OTHER AREA FITNESS FACILITIES — Addresses question 7 Rec Center fees are competitive with four area health and fitness facilities. Further information can be found in attachment "REC Center Contracts/Members," Pg. 2. INSTRUCTORS- Addresses questions 9 One of the areas of concern is the expense for instructors, the cost of which was under projected in the original budget. This line item is comprised of instructors that teach fitness/wellness classes that were part of the former Club 47 class schedule, as well as instructors for park and recreation classes that were relocated to the REC Center. There are 13 instructors teaching fitness/wellness classes accounting for approximately $ 19, 100 of instructor contract payments. Approximately 30% of this amount services the Premier member whose programs are included in the membership fee. Approximately 3 70% of instructor contractor payments are for programs in which a separate fee is collected from the program participant. Approximately, $9,400 of additional instructor contract payments is attributed to park and recreation classes relocated to the REC Center and is entirely covered by corresponding program revenue. Further information can be found in attachment "REC Center Contracts/Members," Pg. 3 . EXPENSE ACCOUNTS OVER BUDGET — Addresses question 10 We have found a number of our budget lines exceeding or coming close to projected numbers in five months of operation. These costs are made up of maintenance, supply, and computer/software expenditures. Of the total amount expended in these areas, nearly $45,000 can be attributed to one time start up costs or major repairs. Contrarily, of the total amount expended in these areas, $8,500 can be attributed to regular daily and ongoing maintenance and supply needs. Further information can be found in attachment "REC Center Contracts/Members," Pg. 2. CONCLUSION Based on what the above questions revealed the following areas should be given immediate consideration: • Continue to curb expense on all but essential expenditures. • Hold Open House membership drive on January 9, 2009 s Increase program fees for park and recreation programs held at REC Center. • Establish higher minimum participation numbers on fitness/wellness classes so that classes that are sparsely attended are dropped. • Reevaluate membership fees, particularly the Basic level fee • Promote rentals at slower use times at the facility • Continue to build sponsorship opportunities for equipment and amenities within the facility. These and additional points will be discussed at the Administration Committee meeting. 4 REC Center Contracts/Members 11 .30.08 rev. Number of Former/Transferred Club 47 Contracts/Members? (Original contract) Month Contracts Members July 214 362 August 62 103 September 32 54 October 67 105 November 35 47 Total 410 671 Number of New REC Center (first time) Contracts/Members? (Original contract) Month Contracts Members July 44 53 August 35 43 September 27 28 October 44 61 November 40 49 Total 190 234 Number of Club 47 Former Members Expired (not renewed) Contracts/Members? Month Contracts Members July 3 3 August 2 4 September 6 6 October 2 4 November 2 2 Total 15 19 Number of Club 47 Former Members changed from Premier level to Basic 1 year Pass? 143 members Number of Club 47 Former Members stayed at the Premier level? 211 members Number of Club 47 Former Members that had less than a 1 year membership, upgrading to a year pass? 5 members Number of Club 47 Contracts pending expiration to June 09? 83 Contracts / 129 members 1 Cont. Number of Current Passes (combined members) as of 11 .30.08 Total Members 1 ,046 (Passes) Residents: 640 (61 .54%) Non-residents: 400 (38.46%) Males: 477 (45.87%) Females: 563 (54. 13%) Total Fees Charged: $93,364.50 Adjustments: $917.00 Total Fees Paid: $87,935.50 Net Fee Due (billing) $4,512.00 REC Center EXPENSE ACCOUNTS: July through Dec. Account Start Up Ongoing Maintenance Supplies $65411 .50 $3,490.37 Maintenance General $7,239.94 $21602. 14 Office Supplies $45047.24 $950.61 Operating Supplies $2,796.80 $ 12.78 Pool Supplies $ 1 ,943 .41 $ 1 ,493 .62 Computer Equip.Soft. $22,277.84 .00 TOTAL $44,716.73 $8,549.52 COMPARISONS in the area. . . Monthly Classes Incl. Enrollment Fee Track/Pool REC Center $40R/$50N Yes $50 one time Yes/Yes YMCA $38 No $60 No/Yes LA Fitness $39 Yes $99-$299 range Yes/No Cardinal Fitness $20 No $99/ $20 process. No/No Anytime Fitness $37 No $75 No/No 2 REC Center Instructor Wages as of 11 .30.2008 Premier General Level Classes- Instructor Classes + Per. Tr Drop in Public Personal Training Total Paid To Date Paid To Date Rob Bieritz $374.00 $374.00 Deb Chatman $544.00 $544.00 Tom Dredge $544.00 $544.00 Laura Haake $143.00 $143.00 Deb Mohler $5,085.50 $42197.00 $888.50 Chris Morkert $588.75 $588.75 Jerry Nowlin $180.00 $180.00 Traci Plackham $105.00 $105.00 Annette Reese $156.00 $156.00 Danielle Schick $675.00 $675.00 Beth Stricker $7,459.50 $608.00 $42800.00 $23051 .50 Ron Walker $23780.00 $22780.00 Sue Walker $470.00 $20.00 $450.00 Total Wages $19,104.75 $5,759.75 $9,955.00 $3,390.00 3 DATE : 12/ 04 /2008 UNITED CITY OF YORXVILLE PAGE : 1 TIME : 10 : 51 : 53 DETAILED REVENUE & EXPENSE REPORT F- YR : 09 ID : GL470002 . W0W MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND ; RECREATION CENTER FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL & ACCOUNT NOVEMBER YEAR-TO- DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED - - - - - - - - - - - - - - - - - - - - - - - - - - - I - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - _ GENERAL REVENUES CHARGES FOR SERVICES 60 - 000 -42 - 00 - 4200 MEMBERSHIP FEES 281648 . 50 147 , 219 . 57 423 , 890 . 00 34 . 7 80 - 000 -42 - 00 -4210 GUEST FEES 265 . 00 5 , 154 . 00 7 , 167 . 00 71 . 9 80 - 000 -42 - 00 -4220 SWIM CLASS 751 . 00 7 , 784 . 00 20 , 000 . 00 38 . 9 80 - 000 -42 - 00- 4230 PERSONAL TRAINING FEES 1 , 293 . 00 6 , 516 . 00 18 , 750 . 00 34 . 7 80 - 000 - 42 - 00 -4240 TANNING SESSIONS 100 . 00 664 . 00 7 , 500 . 00 8 . 8 80 - 000 -42 - 00 -4270 FEES. FOR PROGRAMS 13 , 021 . 50 60 , 191 . 67 125 , 000 .. 00 48 . 1 80 - 000 -42 - 00 - 4280 CONCESSIONS 411 . 25 3 , 696 . 66 11 , 666 . 00 31 . 6 80 - 000 -42- 00- 4285 VENDING MACHINES 0 . 00 0 . 00 500 . 00 0 . 0 80 - 000 -42 - 00 - 4286 RENTAL INCOME 598 . 50 1 , 649 . 25 4 , 333 . 00 38 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - - - - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CHARGES FOR SERVICES 45 , 088 . 75 232 , 875 . 15 618 , 806 . 00 37 . 6 MISCELLANEOUS 80 - 000 - 44 - 00 - 4400 DONATIONS/SPONSORSHIP 0 . 00 230 . 00 3 , 200 . 00 7 . 1 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - _ - - - - - - _ - - - - - - - - - - - - - - - _ - - - - - - - - - - - - - - - _ - - - - - - - - - - - - TOTAL MISCELLANEOUS 0 . 00 230 . 00 30200 . 00 7 . 1 INTERGOVERNMENTAL 80 - 000 - 45 - 00 -4550 GRANTS/SCHOLARSHIPS 0 . 00 0 . 00 1 , ODO . 00 0 . 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - - - - - - - - - - - - - - - - - - - - - - - - - - - - TOTAL INTERGOVERNMENTAL 0 . 00 0 . 00 1 , 000 . 00 0 . 0 TOTAL REVENUES : GENERAL 45 , 088 . 75 233 , 105 . 15 623 , 006 . 00 37 . 4 EXPENSES PERSONNEL SERVICES 80 - 000 - 50 - 00 - 5107 SALARIES- REC CENTER 2 , 630 . 78 13 , 285 . 37 32 , 000 . 00 41 . 5 80 - 000 -50 - 00 - 5109 SALARIES- PRESCHOOL 5 , 965 . 40 13 , 359 . 48 63 , 000 . 00 21 . 2 BO - ODO - 50 - 00 - 5136 SALARIES- PART TIME 8 , 543 . 75 44 , 518 . 41 114 , 515 . 00 38 . 8 80 - 000 -50 - 00 - 5137 SALARIES- OVERTIME 0 . 00 952 . 90 2 , 000 . 00 47 . 6 80 - 000 -50 - 00 - 5150 SALARIES- INSTRUCTORS 7 , 718 . 63 28 , 503 . 63 8 , 000 . 00 356 . 2 TOTAL PERSONNEL SERVICES 24 , 858 . 56 100 , 619 . 79 219 , 515 . 00 45 . 8 DATE : 12/ 04/2008 UNITED CITY OF YORKVILLE PAGE : 2 TIME : I0 : 51 : 53 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 - WOW MONTH ACTUAL W/ FYTD AND FY BUDGET W/VARIANCE FUND: RECREATION CENTER FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL i ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - " - - GENERAL CONTRACTUAL SERVICES 80- 000 - 62 - 00 - 5408 MAINTENANCE SUPPLIES 11318 . 35 9 , 901 . 87 6 , 750 . 00 146 - 6 80- 000 - 62 - 00 - 5410 MAINTENANCE - OFFICE EQUIP . 353 . 69 649 . 98 51650 . 00 11 . 5 80 - 000 - 62 - 00 - 5416 MAINTENANCE- GENERAL 2 , 092 . 01 9 , 852 . 56 3 , 800 . 00 259 . 2 80 - 000 - 62 - 00 - 5426 GRANTS 0 . 00 0 . 00 1 , 000 . 00 0 . 0 80- 000 - 62 - 00 - 5430 TOWEL RENTAL 0 . 00 20 . 00 900 . 00 2 . 2 80- 000 -62 - 00 - 5431 POOL REPAIR 22 . 36 275 . 11 1 , 240 . 00 22 . 1 80- 000 - 62 - 00 - 5432 LEASE PAYMENT 350000 . 00 122 , 500 . 00 175 , 000 . 00 70 . 0 80 - 000 - 62 - 00 - 5433 LICENSES/PERMITS 0 . 00 250 . 00 5 , 300 . 00 4 . 7 80 - 000 - 62 - 00 - 5434 POOL SUPPLIES 0 . 00 3 , 437 . 03 4 , 400 . 00 78 . 1 80 - 000 - 62 - 00 - 5435 ELECTRICITY 6 , 952 . 06 14 , 066 . 51 47 , 250 . 00 29 . 7 EO - 000 - 62 - 00 - 5437 TELEPHONVINTERNET/CABLE 117 . 34 739 . 88 44900 . 00 1510 80 - 000 - 62 - 00 - 5438 CELLULAR PHONE 40 . 57 277 . 97 500 . 00 55 . 5 80 - 000- 62 - 00 - 5439 PROPERTY TAX 0 . 00 0 . 00 0 . 00 0 . 0 80 - 000- 62 - 00 - 5440 SECURITY 0 . 00 0 . 00 720 . 00 0 . 0 80 - 000 - 62 - 00 - 5603 PUBLISHING/ADVERTISING 0 . 00 233 . 70 2 , 100 . 00 11 . 1 80 - 000 - 62 - 00 - 5605 BOOKS/PUBLICATION 101 . 39 105 . 39 100 . 00 105 . 3 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - _ - - - - - - - - - - - - - - - - - - - - - - - - - - - - TOTAL CONTRACTUAL SERVICES 45 , 997 . 77 162 , 310 . 00 259 , 610 . 00 52 . 5 PROFESSIONAL DEVELOPMENT 80 - 000 - 64 - 00 - 5600 DUES 0 . 00 85 . 00 900 . 00 9 . 4 80 - 000 - 64 - 00 - 5604 TRAINING & CONFERENCES 171 . 50 338 . 30 1 , 000 . 00 33 . 8 80 - 000 - 64 - 00 - 5605 TRAVEL EXPENSES 70 . 24 70 . 24 500 . 00 14 . 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - TOTAL PROFESSIONAL DEVELOPMENT 241 . 74 493 . 54 2 , 400 . 00 20 . 5 OPERATIONS 80 - 000 -65- 00 - 5802 OFFICE SUPPLIES 85 . 10 4 , 997 . 85 4 , 375 . 00 114. 2 80 - 000 -65- 00 - 5803 PROGRAM EXPENSES 3 , 082 . 79 10 , 459 . 05 18 , 300 . 00 57 . 1 80 - 000 - 65- 00 - 5804 OPERATING SUPPLIES 0 . 00 21809 . 58 2 , 000 . 00 140 . 4 80 - 000 - 65- 00 -5805 RECREATION EQUIPMENT 0 . 00 2 , 339 . 69 10 , 000 . 00 23 . 3 80 - 000 - 65 -00 - 5808 POSTAGE & SHIPPING 0 . 00 73 . 15 1 , 100 . 00 6 . 6 80 - 000 - 65 - 00 - 5812 GASOLINE 0 . 00 0 . 00 1 , 000 . 00 0 . 0 80 - 000 - 65 - 00 - 5826 MILEAGE 86 . 60 86 . 60 300 . 00 28 . 8 80 - 000 - 65 - 00 - 5828 CONCESSIONS EXPENSES 0 . 00 2 , 051 . 13 9 , 000 . 00 22 . 7 80 -000 - 65 - 00 - 5840 SCHOLARSHIPS 0 . 00 0 . 00 11000 . 00 0 . 0 DATE : 12 /04/ 2008 UNITED CITY OF YORKVILLE PAGE : 3 TIME : 10 : 51 : 53 DETAILED REVENUE & EXPENSE REPORT F-YR : 09 ID : GL470002 . WOW MONTH ACTUAL W/FYTD AND FY BUDGET W/VARIANCE FUND : RECREATION CENTER FOR 7 PERIODS ENDING NOVEMBER 30 , 2008 FISCAL FISCAL k ACCOUNT NOVEMBER YEAR-TO-DATE YEAR COLLECTED/ NUMBER DESCRIPTION ACTUAL ACTUAL BUDGET EXPENDED GENERAL EXPENSES OPERATIONS 80 - 000 -65 - 00 - 5841 PROGRAM REFUNDS 265 . 25 356 . 25 4 , 000 . 00 0 . 9 80 - 000 - 65 - 00 - 5842 MEMBERSHIP REFUNDS 0100 288 . 00 0 . 00 ( 100 . 0 ) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - _ _ _ - - - - - - _ - - - - - - - - - - - - - - - - - - - - - - - TOTAL OPERATIONS 3 , 519 . 74 23 , 463 . 30 51 , 075 . 00 45 . 9 RETIREMENT 80 - 000- 72 - 00 - 6500 IMRF 597 . 81 1 , 876 . 82 3 , 801 - 00 49 . 4 80 - 000 -72 - 00 - 6501 SOCIAL SECURITY 1 , 675 . 81 7 , 471 . 65 12 , 348 . 00 60 . 5 - - - - - - - - - - .. _ . . . . . . _ _ _ - - - - - - - - - - - - - - _ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - TOTAL RETIREMENT 2 , 273 . 62 9 , 350 . 47 16 , 149 . 00 57 . 9 CAPITAL OUTLAY 80 - 000 - 75 - 00 - 7002 COMPUTER EQUIP & SOFTWARE 0 . 00 22 , 277 . 84 160500 . 00 135 . 0 80 - 000 - 75 - 00 -7003 OFFICE EQUIPMENT 0 . 00 0 . 00 2 , 500 . 00 0 . 0 80 - 000 - 75 - 00 -7500 PHONE SYSTEM 0 . 00 6 , 074 , 00 8 , 300 . 00 73 . 1 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ TOTAL CAPITAL OUTLAY 0 . 00 28 , 351 . 84 27 , 300 . 00 103 . 8 TRANSFERS 80 - 000 - 99 - 00 - 9979 TRANSFER TO PARKS & REC 0 . 00 23 , 478 . 00 46 , 956 . 00 50 . 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - _ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - .. TOTAL TRANSFERS 0 . 00 23 , 478 . 00 46 , 956 . 00 50 . 0 TOTAL EXPENSES : GENERAL 76 , 891 . 43 34B4O66 . 94 623 , 005 . 00 55 . 8 TOTAL FUND REVENUES 45 , 088 . 75 2330105 . 15 623 , 006 . 00 37 . 4 TOTAL FUND EXPENSES 76 , 891 . 43 348 , 066 . 94 623 , 005 . 00 55 . B FUND SURPLUS (DEFICIT) (311802 . 68) ( 114 , 961 . 79 ) 1 . 00 ( 6179 . 0 ) 1 . t . o � CLASS Monday Time Type Avg Participants Group Power 5:00 AM Drop-in 21 Group Power 8:30 AM Drop-in 26 Group Power 5:30 PM Drop-in 14 Interval Bootcamp 9:30 AM Register 5 Indoor Cycle 6:30 PM Register 5 Morning Exhale 6:45 AM Register 4 Pilates 9:00 AM Register 8 Tai Chi for Wellness 5:00 PM Register 4 Group Training 6:00 PM Register 10 Aqua 5:45 AM Register 7 Aqua 8:00 AM Register 26 Candelight Aqua 5:30 PM Register 6 Tuesday Indoor Cycle 5:00 AM Drop-in 10 Indoor Cycle 8:00 AM Drop-in 15 Group Power 9:30 AM Drop-in 6 Step it Up 5:00 PM Register 8 Core & more 5:35 PM Drop-in 8 Group Power 6:00 PM Drop-in 20 Club Flex 5:45 AM Drop-in 9 Senior Fit 8:00 AM lRegister 4 Silver Sneakers 10:00 AM Register 12 Flow Yoga 6:00 PM Register 10 Pilates 7:00 PM Register 18 Aqua 8:00 AM Register 19 Aqua 9:00 AM Register 15 Wednesday Group Power 5:00 AM Drop-in 21 Group Power 8:30 AM Drop-in 26 Interval Bootcamp 9:30 AM Register 5 Bike, Kick, Core 6:30 PM Register 7 Chair Yoga 6:45 AM Register 4 Pilates 9:00 AM Register 8 Fitness Yoga 6:30 PM Register 13 Aqua 5:45 AM Register 7 Aqua 8:00 AM Register 26 Aqua Bootcamp 5:30 PM Register 6 Thursday Indoor Cycle 5:00 AM Drop-in 10 Indoor Cycle 8:00 AM Drop-in 15 Group Power 9:30 AM Drop-in 6 Step it Up 5:00 PM Register 9 Core & more 5:35 PM Drop-in 11 Group Power 6:00 PM Drop-in 20 Club Flex 5:45 AM Drop-in 9 Senior Fit 8:00 AM Register 4 Silver Sneakers 10:00 AM Register 12 Pilates 6:30 PM Register 15 Aqua 8:00 AM Register 19 Aqua 9:00 AM Register 15 Friday Group Power 5:00 AM Drop-in 21 Group Power 8:30 AM Drop-in 26 Morning Exhale 6:45 AM Register 4 Pilates 9:00 AM Register 8 Aqua 5:45 AM Register 7 Aqua 8:00 AM Register 26 Saturday Indoor Cycle 8:00 AM Register 6 Group Power 9:30 AM Drop-in 22 Aqua 9:00 AM Register 15 D WR 202 East Countryside Prkw. Yorkville, IL 60560 � (630) 553-2582 (630) 553-2644 fax Ip X y wue naxstm Email: recreationna.yorkvillle.il.us www.yorkville.il.us PARKS & RECREATION Fitness for Our Community $100,000. 00 Escrow Fund Account - REC Center 12.03.08 Proposal: Start $100,000.00 Signs $7,800.00 (Approved - Ordered) Unit D Construction $2, 125.00 (Approved — completed) $3,940.90 Pool / Whirlpool Mechanical $9,238.48 (added pump/motor replacement) $1 ,062.76 Flooring $46,209.00 HVAC Repair / Replace $2,500.00 Top Gun Construction approx. $ 1 ,200.00 (Approved — pending) Pool Ceiling - New aluminum ceil./ panels $25,923.86 (Actual estimates pending) TOTAL $100,000.00 Balance -0- "The achievements of an organization are the results of the combined effort of each individual. " Fitness for Our Community REC Center Members enjoy full access to the REC Center. Your membership pass provides you with the tools to build and maintain a healthy, family lifestyle. YORKVILLE fRREATION CDEPARTMENT 202 East countryside Parkway Yorkville, Illinois 630.553.2582 MEMBERSHIP DESCRIPTIONS Individual : Adult, High School (14 and over) s- 3 ' : 2 A Jade , J Family: Persons living in the same household Family of 2: No more than 2 adults over the age of 18 on one membership, living in the same household Senior: Persons 62 and over Senior (2): No more than 2 adults, 62 or over, on one BASIC MEMBERSHIP membership, living in the same household Access to track, open gym, lap pool, whirlpool, Student: Persons 24 and under attending school Kid'z Club full-time; schedule must be provided Complimentary towel service Track Only: *Track only members are allowed access to Personal Training available by appointment and fee track and locker room only (towels not incl.) Exclusive member locker rooms—women's, men's, Pool Only: * `Pool only members are allowed access to women/family, and men/family the pool and locker room only (towels not Exclusive opportunity to purchase a group fitness class incl.) punch card to be used for drop-in fitness classes at select times, (first come, first serve basis): Members 13 and under must attend with an adult Group Power, Indoor Cycle, Aqua Aerobics, member, someone 18 or older. Step It Up, Care & More, Senior Fit, and Club Flex. *These classes are only available for Premier and BASIC MEMBERSHIP FEES Basic Members. RESIDENT Discount prices on wellness classes such as Yoga, Membership 1 Year 3 Months Monthly Pvmt. Pllates, Bike, Kick & Core. You must pre-register for Adult Int. $480 $ 120 $40 these classes. Family (2) $768 $ 192 $64 Exclusive use of the cardio and resistance equipment: Child (add'I.) $60 $15 $5 Life Fitness recumbent bikes, Upright bikes, Senior (62 and over) $420 $ 105 $35 cross trainer, treadmills, steppers, Precor equipment, Senior (2) $600 $150 $50 Keiser spin bikes, Body Master equipment. Student (Under 24) $240 $60 $20 Unlimited use of full line of free weights Kid'z Club use available for Basic Members (child must NON-RESIDENT be a member). Reservations required in advance, more Membership 1 Year 3 Months Monthly Pvmt. information available at front desk. Adult Int. $576 $ 144 $48 Discount prices on swim classes Family (2) $924 $231 $77 Child (add'I.) $84 $21 $7 GROUP FITNESS PUNCH CARD Senior (62 and over) $504 $126 $42 $50 ($2/class = 25 Glasses) Senior (2) $696 $ 174 $58 The Group Fitness Punch Card is available to purchase for Student (Under 24) $288 $72 $24 Basic Members. This card is good for the following classes (first come, first serve basis): Group Power, Indoor Cycle, Aqua Aerobics, Step It Up, Core & More, Senior Fit, Club Flex. *These classes are only available for Premier and Basic Members. 202 East Countryside Parkway I Yorkville Illinois j 630.553.2582 YORItYILLE � AE.OTIONUEPCATNENT PREMIER MEMBERSHIP FEES OTHER MEMBERSHIP OPTION RESIDENT RESIDENT Membership 1 Year 3 Months Monthly Pymt. Membership 1 Year 3 Months Monthly Pymt. Adult Int. $600 $150 $50 Track Only* $240 $60 $20 Family (2) $899 $225 $80 Pool Only* * $420 $105 $35 Child (add'I.) $60 $ 15 $5 (Pool Membership includes unlimited aqua classes). Senior (62 and over) $528 $132 $44 Senior (2) $768 $192 $64 NON-RESIDENT Student (Under 24) $360 $90 $30 Membership 1 Year 3 Months Monthly Pvmt. Track Only* $288 $72 $24 NON-RESIDENT Pool Only* * $480 $120 $40 Membership 1 Year 3 Months Monthly Pymt. (Pool Membership includes unlimited aqua classes). Adult Int. $696 $174 $58 Family (2) $1,080 $270 $96 Guest Pass with Member (limit 6 per year): Child (add'I.) $84 $21 $7 Resident $8 / Non-Resident $10 Senior (62 and over) $600 $150 $50 Senior (2) $840 $210 $70 Trial Pass-1 Time (1 month): Resident $30 / Non-Resident $40 Student (Under 24) $432 $108 $36 GOVERN MENT/CORPORATE PREMIER MEMBERSHIP MEMBERSHIP Access to track, open gym, lap pool, whirlpool, Employees of businesses or government organizations who Kid'z Club pay taxes to the United City of Yorkville are eligible for resident Complimentary towel service rates by verifying proof of employment with company I.D. or Personal training available by appointment and fee recent paycheck stub and photo I.D. In addition, businesses Exclusive member locker rooms-women's, men's, who sign up five or more employees receive an additional women/family, and men/family discount off the government/corporate membership rate, Exclusive use of the cardio and resistance equipment: (must register entire group at same time). Life Fitness recumbent bikes, upright bikes, cross trainer, treadmills, steppers, Precor equipment, Keiser 1 -4 people spin bikes, Body Master equipment Basic Membership $480/person Unlimited use off ull line of free weights. Premier Membership $600/ person Complimentary use of unlimited member group fitness drop-in classes (first come, first serve basis): 5 or more people Group Power, Indoor Cycle, Aqua Aerobics, Step It Up, Basic Membership $420/person Core & More, Senior Fit, and Club Flex. Premier Membership $528/person *These classes are only available for Premier and Basis Members. SERVICE / EDUCATION MEMBERSHIP Complimentary use of unlimited wellness classes such 1 -4 people as Yoga, Pilates, Bike, Kick & Core. You must pre- Basic Membership $420/person register for these classes. Premier Membership $528/person Kid'z Club use available for Premier Members (child must be a member). Reservations required in advance, more 5 or more people information available at front desk. Basic Membership $360/person Discount prices on swim classes Premier Membership $480/person . • . 202 East Countryside Parkway ( Yorkville, Illinois ( 630.553.2582 YDRI(VILLE •S CREATION DEPARTMENT EC CENTER POLICIES AND Kid'z Glum lunch Card Fees GENERAL INFORMATION (Used during group fitness and wellness classes only) Summer Hours Kid'z Club Punch Card: $25 per card / $2 per visit per child Monday Thursday .......... .. .. ............ ... ...... . .. . .......5 am to 9 pm Friday........ ... ..... ..... ....... ..... ........... .......... ... .......5 am to 8 pm Premier Members and Basic Members: $2 per child per visit Saturday 7 am to 5 m (no cost if child is a member) Sunday... .... ... .... ... .. ........... ......... .. .. ...................9 am to 3 pm *Closed July 4th and Sept. 1 st Same rules apply for Members, regarding reservations and Kid'z Club rules. Free Adult Orientation Session This 45-minute session, which is not mandatory, is ion' 3e�taber Adults Participating In Adult recommended for facility orientation and proper equipment Wellness Classes ° usage. Members must schedule their session register at the Any non-member adult participating in our wellness classes front desk. All participants attending must have purchased a has the opportunity use our child care room. There will be a membership. $2 charge for each child attending. A Kid'z Club Punch Card is available to purchase for $25. Every visit is worth $2 per Youth Orientation Session ( Mandatory) punch. Reservations and Kid'z Club rules apply. Premier and Basic Members, ages 14 and 15, freshmen and sophomores, must enroll in this 45 minute session, which Children may not be left unattended by members or adults teaches proper fitness etiquette, safety, and rules. enrolled in a class. You must supervise your child if they are Membership passes will not be activated until the session is not attending Kid'z Club or a class. completed. All participants attending must have made an appointment at the front desk. Personal "framing Members can enlist a Personal Trainer to help meet their Kid'z Club fitness goals with more efficiency. Our certified Personal Kid'z Club (Child Care) is available for all members and also Trainers will help you develop a detailed program based on your available for adult participants in our wellness classes. goals. They'll keep you motivated and focused, whether your Children ages newborn to 10 are accepted, there is a goal is to lose weight, increase strength, improve endurance, maximum of 2 hours per visit. In order to maintain an train for an event, or just to have more energy to do the things adequate attendant/child ratio, advance reservations are you love! required. Parents using Kid'z Club regularly may fill out a "permanent" time reservation form, available atthefront desk. Individual Training Fees* Fitness Assessment (60 minutes) ............. ....... .. .. ......... ...$45 A 2-hour notice is required for all reservations and 6 Sessions/Person ................................................... .. .$264 cancellations. At the first visit, parent/caregiver must 12Sessions/ Person ..... ......................................... ........$510 complete a child information/emergency release form. Ask 18 Sessions/ Person .... .............................................. ..$738 the front desk staff for more information regarding rules and regulations. Parents may not leave the building while child is in Small Group Training Packages* Kid'z Club. 2 Clients/pkg. of 6....... . .... ..... ......... ... .. ........ .... .. ....... ....$150 3-4 Clients/pkg. of 6 . .. ........ .. .. ............ .... ........ .. ...........$120 2 Clients/pkg. of 12 ... ....... .................... ........ .. .. ... .... ....$276 3-4 Clients/pkg. of 12 ... ........ ............. .. ......... .. .. ....... ....$216 * All prices are per person PRICES AND CLASS SCHEDULES ARE SUBJECT TO CHANGE. TO REGISTER CALL (630) 553-4357 OR ONLINE AT . • 202 East Countryside Parkway I Yorkville, Illinois ( 630.553.2582 TORIMLLE PEATION DEPNttMEXT Snow Bird Policy RENTAL FEES We have a Snow Bird option available for seniors (62 and over) We have rooms available to rent for meetings and sports who have a yearly membership. Please contact the front desk practices. Please contact the office to make a reservation at for more information. 630-553-2582. Rentals area subject to schedule availability. Rep]ace.ment/Reactivate Key Fatb;s/iii Cards Batting Cage/Golf Cage . ..... ....... .......................$35 per hour There is a $5.00 replacement/reactivation cost for lost or Studio 1 & 2 ......................................................$55 per hour stolen Key Fobs/ID Cards. Main Gym ................... .. ............... ....................$65 per hour Pool (exclusive use) ........... ............ .... . .......... ....$75 per hour Payments Memberships may be purchased by cash, check, Visa or MasterCard. Annual memberships may choose monthly LOCKER RENTAL FEES Electronic Funds Transfer (EFT) from a checking account. This Locker rental is available annually for members of the REC annual membership automatically renews each year without Center. If you loose your locker key, there will be a $20 notice, on the "Anniversary Date", unless written notice of replacement cost. cancellation is received at least thirty (30) days prior to the anniversary date. Full Locker (limited availabilty) ............................. ...... .....$ 15 ShortLocker .......... ..... ................................ ........ ......... ....$7 Adjustments to the membership payment will be made where there is a change in membership price. Enrollment fee of $50, one month payment and a voided check are required during initial pass purchase. _ IJ- Payment Policy Payments for all REC Center related activities are due before the activity or use begins. Payments REC Centers are made by cash, credit card, or check made y ' YORKVILLE PARKS AND RECREATION DEPARTMENT payable to The Yorkville Parks and Recreation -- Dept. All payments must be made to a cashier, and a receipt returned to customer. No payments y are allowed directly to staff except cashiers. If you do not receive a receipt, please notify the Recreation Superintendent immediately. Department policies do not allow staff to accept a iel tips/gratuities or gifts. u t a� c: REC Genter , I xvu I I ai • Run IDate: 12/03/08 PASS TYPE MEMBERSHIP Run Time: 7:37P - User: SMS Type Pass No Pass Member's Name Birthday Home Phone Status Mem Date Exp Date Fees/Tax Amt Paid Amt Due TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 30 PASS TYPE: BISTUDEN DESCRIPTION: Bas. lm Student 1� TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 728.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 728.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 6 PASS TYPE: B3ADTADD DESCRIPTION: Bas 3m Adit Add ✓ gym TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 669.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 669.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00' TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 23 PASS TYPE: B3ADULT DESCRIPTION: Bas. Ad 3m. Ind TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 3,125.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 3,125.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: , 0.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 14 PASS TYPE: B3CHADD DESCRIPTION: Bas. 3m Chid TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 218.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 218.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 3 PASS TYPE: 133SEN1 DESCRIPTION: Bas. Sr 3m. Ind TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 336.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 336.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 REC Center . MUL; I Iclu raya. L Run Date: 12/03108 PASS TYPE MEMBERSHIP Run Time: 7:37P User: SMS Type Pass No Pass Member's Name Birthday Home Phone Status Mem Date Exp Date Fees/Tax Amt Paid Amt Due TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 2 PASS TYPE: 133SENADD DESCRIPTION: Bas 3m San Add t/ TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 93.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 93.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 5 PASS TYPE: B3STUDNT DESCRIPTION: Bas. 3m Student TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 374.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 374.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 6 PASS TYPE: BG1.4 DESCRIPTION: Basic G/C 1-4 TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 660.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 660.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 25 PASS TYPE: BS1-4 DESCRIPTION: Basic S/E 1A TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 2,749.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 2,714.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 35.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 51 PASS TYPE: BYADTADD DESCRIPTION: Bas Yr Adlt Add TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 4,333.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 29.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 4,039.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 265.00 REC Center. met; I IdC raye. o Run Date: 12/03/08 PASS TYPE MEMBERSHIP Run Time: 7:37P User: SMS Type Pass No Pass Member's Name Birthday Home Phone Status Mem Date Exp Date Fees/Tax Amt Paid Amt Due TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 98 PASS TYPE: BYADULT DESCRIPTION: Bas. Ad Yr. Ind V TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 17,544.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 48.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 16,742.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 754.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 63 PASS TYPE: BYCHDADD DESCRIPTION: Bas. Child Year TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 1 ,222.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 1 ,044.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 178.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 16 PASS TYPE: BYSEN1 DESCRIPTION: Bas. Sr Yr. Ind ✓ - TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 3,178.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 31178.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 11 PASS TYPE: BYSENADD DESCRIPTION: Bas Yr Senr Add I/ TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 790.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 790.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 19 PASS TYPE: BYSTUDNT DESCRIPTION: Bas. Student TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 1 ,637.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 240.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 11397.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 REC Center- K0C 1 raC Page: 4 Run Date: 12/03/08 PASS TYPE MEMBERSHIP Run Time: 7:37P User: SMS Type Pass No Pass Member's Name Birthday Home Phone Status Mem Date Exp Date FeesITax Amt Paid Amt Due TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 5 PASS TYPE: 03POOL DESCRIPTION: Pool Pass - 3m TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 520.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 485.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 35.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 7 PASS TYPE: 03TRACK DESCRIPTION: Track Pass - 3m TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 674.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 674.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 15 PASS TYPE: OYPOOL DESCRIPTION: Pool Pass - Yr TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 2,122.00 t� TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 1 ,487.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: - 635.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 3 PASS TYPE: OYTRACK DESCRIPTION: Track Pass - Yr TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 406.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 382.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 24.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 1 PASS TYPE: PISTUDEN DESCRIPTION: Prm.1 mo Student 1/ TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 30.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 30.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 REC Center. RBC 1 f aC Page: 5 Run Date: 12/03/08 PASS TYPE MEMBERSHIP Run Time: 7:37P - User: SMS Type Pass No Pass Member's Name Birthday Home Phone Status Mem Date Exp Date Fees/Tax Amt PaIT Amt Due TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 1 PASS TYPE: P3ADTADD DESCRIPTION: Prm 3m Adlt Add / TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 90.00 [/ TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 90.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 17 PASS TYPE: P3ADULT DESCRIPTION: Prm. Ad 3m. Ind TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 2,616.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 2,616.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 9 PASS TYPE: P3CHADD DESCRIPTION: Prm. 3m Chld TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 153.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 153.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 2 PASS TYPE: P3SEN1 DESCRIPTION: Pm. Sr 3m. Ind TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 300.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 300.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 1 PASS TYPE: P3SENADD DESCRIPTION: Pm 3m San Add TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 60.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 60.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 REC Center KeC I raC Page: 6 Run Date: 12/03/08 PASS TYPE MEMBERSHIP Run Time: 7:37P User: SMS Type Pass No Pass Member's Name Birthday Home Phone Status Mem Date Exp Date Fees[Tax Amt Paid Amt Due TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 2 PASS TYPE: P3STUDNT DESCRIPTION: Premir 3m Stude TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 180.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 180.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 2 PASS TYPE: PG1-4 DESCRIPTION: Premier G/C 14 TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 32 PASS TYPE: PS1-4 DESCRIPTION: Premier S/E 14 TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 4,596.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 4,561.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 35.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 1 PASS TYPE: PS5+ DESCRIPTION: Premier WE 5+ TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 120.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 120.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 2 PASS TYPE: PTIND12 DESCRIPTION: PT Indiv. 12 TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 774.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 774.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 REC Center mec I ra0 rage: r Run Date: 12/03/08 PASS TYPE MEMBERSHIP Run Time: 7:37P User: SMS Type Pass No Pass Member's Name Birthday Home Phone Status Mem Date Exp Date FeeslTax Amt Paid Amt Due TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 2 PASS TYPE: PTIND18 DESCRIPTION: PT Indiv. 18 TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 1 ,476.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 1 ,476.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 86 PASS TYPE: PYADTADD DESCRIPTION: Prm Yr Adlt Add / TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 4,082.00 ✓ TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 3,423.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 659.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 197 PASS TYPE: PYADULT DESCRIPTION: Prm. Ad Yr. Ind TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 26,067.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 600.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 23,899.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 1 ,568.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 162 PASS TYPE: PYC14ADD DESCRIPTION: Pm. Child Add V/� TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 2,427.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 2,332.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 95.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 59 PASS TYPE: PYSEN1 DESCRIPTION: Prm. Sr Yr. Ind TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 6,027.50 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 5,888.50 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 139.00 REC Center Kec I rac rage: o Run Date: 12/03/08 PASS TYPE MEMBERSHIP Run Time: 7:37P User: SMS Type Pass No Pass Member's Name Birthday Home Phone Status Mem Date Exp Date Fees/Tax Amt Paid AmY Due TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 26 PASS TYPE: PYSENADD DESCRIPTION: Prm Yr Sen Add TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 1 ,520.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 1 ,500.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 20.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 22 PASS TYPE: PYSTUDNT DESCRIPTION: Prm. Student TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 918.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 848.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 70.00 TOTAL NUMBER OF PASSES ISSUED FOR THIS TYPE: 18 PASS TYPE: TRIAL DESCRIPTION: 1 Month Trial I✓ +� TOTAL FEES CHARGED FOR PASSES IN THIS TYPE: 550.00 TOTAL DISCOUNT GIVEN FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT PAID FOR PASSES IN THIS TYPE: 550.00 TOTAL TAXES CHARGED FOR PASSES IN THIS TYPE: 0.00 TOTAL TAXES PAID FOR PASSES IN THIS TYPE: 0.00 TOTAL AMOUNT DUE FOR THESE PASSES IN THIS TYPE: 0.00 TOTAL PASSES INCLUDED IN SELECTED RANGE: 1 ,046 TOTAL FEES CHARGED FOR PASSES IN RANGE: 93,364.50 TOTAL TAX AMOUNT: 0.00 TOTAL DISCOUNT GIVEN ON PASSES IN RANGE: 917.00 TOTAL FEES PAID ON PASSES IN RANGE: 87,935.50 TOTAL TAX PAID: 0.00 NET FEE AMOUNT DUE ON PASSES IN RANGE: 4,512.00 NET TAX DUE: 0.00 GROSS FEES/TAX AMOUNT DUE ON PASSES IN RANGE: 4,512.00 SELECTION CRITERIA: Report Type: Summary Bill Option: No Restrictions Sort By: Type/Pass Number Include Status: Actv? Y Susp? Y Revk? N Lost? N Exp? N Futr? Y Canc? N Membership Date Range: 07101/2008 Thru 11/30/2008 Pass Type Range: B1 STUDEN Thm 77777777 Type Wildcard: Individual Selections: Pass - Nov. 2008 0 PT Ind. 18 ses., 2 -- b PT Ind 12 ses. , ,r i b Track Pass Yr ; 3 jp Track Pass 3m� , 7 I Prem 1 mo Student , 1 Prem Sr Yr In , 59 0 Prem Sr 3m Ind ' 2 Prem Child d , 162 i rem Ad Yr Ind , 197 � Prem Ad 3� Ind , 17 I I 1 Prem 3m Child Add , 9 I Prem Y� Sen Add , 26 Prem Yr Adlt Add , 86 b Prem 3m Sen Add , 1 g b Prm 3m Adlt Addj 1 r--I Prem YrStudent , 22 I p Prem 3m Studen� , 2 I d Prem Sery/Ed 5+ , 1 Prem IServ/Ed 1-4 , 32 i Prem Gov/Cor 5+ ' 0 { Prem Gov/Cor 3 1-4 0 bPrem Gov/Cor 1 , 2 Q Pool Yr $420/480, 15 1 10 Pass - Nov. 2008 ❑ Pool 3m $105/t20, 5 Kid'z Punch Grp Fit Punch $50, 0 Bas Serv/Ed 5+ , b D Bas Se /Ed 1-4 , 25 Bas Gov/Cor 5+ 0 i 0 Bas Gov/Cor 1 6 D Bas Stude t Yr , 19 0 Bas Sr Yr Ir�d , 16 [7 Bas Sr 3m Ind 16 Bas Child Yr Add , 63 3 Bas Ad Yr Ind , 98 j D Bas Ad $m Ind , 23 ❑ Bas 3m Student , 5 0 Bas 3m Chlc , 14 Bas 1 Student , 30 D Bas Yr Sen Odd, 11 Bas Yr Adlt Add , 51 0 Bas 3m Sen Add, 2 I� Bas 3m d.' Acid, 8 Tom "�t 1 Mo. Trial , 18 ifoq � 'I I 0 50 100 150 200 250 cl;y Reviewed By: Agenda Item Number J� q � � Legal ❑ t�b 9 less EST 1836 E] 1 -- Engineer ❑ �� City Administrator ❑ Tracking Number S.ft, O Police ❑ I Human Resources El D go©q ` o(o CE Public Works ❑ City Council Agenda Item Summary Memo Title: Kendall County Paratransit Commitment City Council/Committee Agenda Date: Administration—January 8, 2009 Synopsis: See attached memo. Council Action Previously Taken: Date of Action: 06-25-07 Action Taken: Res. 2007-39 approved Item Number: Type of Vote Required: Majority Council Action Requested: Discussion and direction Submitted by: Bart Olson Administration Name Department Agenda Item Notes: Memorandum To: Administration Committee ESE 1t �ass From: Bart Olson, Assistant City Administrator CC: Brendan McLaughlin, City Administrator 0� p Date: January 2, 2009 Subject: Paratransit grant request for increased local match CE Background At the June 26, 2007 City Council meeting, the Council approved Resolution 2007-39 (attached), which authorized the commitment of $ 13,964 for Yorkville's share of a local match for Kendall County' s paratransit grant. The memo from the Committee of the Whole meeting prior to the approval of this resolution, and in which the policy discussion on funding a paratransit system, is attached. With the approval of the resolution, the local match of $ 13 ,964 was also approved in the FY 08/09 budget. Update In June 2007, the County was seeking commitments from municipalities prior to applying for the grant. Since then, the County has been awarded a federal grant to purchase vehicles and has been included in IDOT' s downstate operating assistance program. This downstate assistance program is a part of IDOT' s annual budget, and does not have an expiration date — which means the assistance the County will receive from IDOT to run the paratransit will be received each year, indefinitely. However, since June the County's estimated annual cost to run the system has increased from $500,000 to $ 1 ,655,345. This cost increase represents an increase in expected services (more vans) that is made possible by the funding received from IDOT. Because the total cost of the program has increased, the County must also request more funds for the required local match. This local match request has increased from $ 125,000 to $ 150,000. Therefore, the County' s request for funding from Yorkville has increased from $ 13,964 to $ 15,542 for this fiscal year, with payment requested by March 30, 2009. The new resolution also outlines the future funding structure for the program. The $ 15,542 request for this year represents 66% of an expected annual local match, and will go towards 3-4 months of operating costs and a one-time local match for the federal grant for vehicles. In subsequent fiscal years, the local match will start at $23 ,549 and vary based on population distribution based on Census Bureau estimates and official census results. To note, the $23,549 annual cost represents a $ 1 .55 per capita calculation — meaning the County is using a population estimate of about 15,200. As our Special Census figures come in later this year, our annual match will likely go up a proportionate amount. Action The resolution presented in this packet will commit the City to $ 15,542 in this fiscal year, and $23,549 next fiscal year. The approved FY 08/09 budget has $ 13,964 for paratransit, so the revised budget would have to be amended should the Council approve this new request for funding. The FY 09/10 budget is being discussed at the staff level, and should be presented to Council in February or March. If the Council approves this request, $23 ,549 will be placed in the paratransit line item in the FY 09/10 draft budget. STATE OF ILLINOIS ) ) ss. COUNTY OF KENDALL ) Resolution No. 2009- RESOLUTION APPROVING LOCAL FUNDING FOR THE KENDALL AREA TRANSIT PROJECT WHEREAS, the population of the municipalities within Kendall County have grown tremendously since the Year 2000; and WHEREAS, citizens are not directly served by transit services such as demand response or flexible route services within Kendall County; and WHEREAS, transportation and transit issues continue to top the list of concerns for public leaders and citizens within Kendall County; and WHEREAS, a working group consisting of various local governments, social service agencies, nonprofits, health organizations, and others assessed existing resources and transportation needs, resulting in a vision statement and service priorities, and designed a potential public transit service that fits the resources and needs of the communities; and WHEREAS, the vision statement states, "To implement transit service in the Kendall County area that is reliable, flexible, and financially sustainable, while satisfying the various mobility needs of the general public and individuals unable to access or operate private automobiles, principally the disabled, low income, senior, and youth populations"; and WHEREAS, the Kendall Area Transit Project will strive to coordinate with transit providers outside the area such as PACE and METRA; and WHEREAS, Kendall County is the eligible local unit of government to apply for capital and operating grants and has secured operating grants through Illinois Department of Transportation; and WHEREAS, the initial total operating cost of the Kendall Area Transit Project is estimated to be $ 1 ,655,345 annually and the annual local government match required is $ 150,000; and WHEREAS, local municipal and county government representatives determined that population was the most logical basis for local government contributions for the Project's local match; and 1 WHEREAS, it is agreed the $ 150,000 local government match will be allocated amongst the local governments (municipalities and the County) based on their respective percentages of Kendall County's total population according to the latest available US Census Bureau's estimates and is equal to an amount of $ 1 .55 per capita contribution. WHEREAS, only the municipal population within Kendall County will count toward local government contributions; and WHEREAS, to ensure services provided keep pace with increasing population, the most current population estimates, resulting from special census or most recent US Census Bureau estimates, will be utilized to calculate annual contributions; and WHEREAS, it may be determined in the future that the $ 1 .55 per capita contribution may decrease as the area's population increases or as other contributions and donations are sufficient to offset the required local government match without reducing transit services to citizens. WHEREAS, local governments participating in the Kendall Area Transit Project will partner with the Voluntary Action Center of DeKalb, a non-profit agency that has provided transit services within DeKalb County area since 1975. NOW, THEREFORE, BE IT RESOLVED by the Mayor and City Council of the United City of Yorkville as follows: 1 . The United City of Yorkville agrees to participate in the KENDALL AREA TRANSIT PROJECT; 2. The United City of Yorkville will provide a one time payment toward the project to Kendall County in the amount of $ 15,542 before March 30, 2009. This payment represents 66% x $ 1 .55 x per capita population within Kendall County as of July, 2007 according to US Census Bureau estimate or applicable special census results; 3 . The United City of Yorkville will provide annual payments toward the project to Kendall County in the amount of $23,549. 50% of the annual payment will be made each year before June 30 and 50% of the annual payment will be made each year before December 30. The total of the two annual payments represents $ 1 .55 x per capita population within Kendall County as of July, 2007 according to US Census Bureau estimate or applicable special census results; 4. The United City of Yorkville agrees that future annual payments will adjust according to population within Kendall County as provided by updated US Census Bureau estimates or applicable special census results. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois, this day of A.D. 2009. 2 ROBYN SUTCLIFF JOSEPH BESCO ARDEN JOE PLOCHER WALLY WERDERICH GARY GOLINSKI MARTY Mi JNNS ROSE SPEARS BOB ALLEN APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this day of A.D. 2009. Mayor Attest: City Clerk 3 Resolution No: 'AW1 - 3� (GOVERNING BODY OF GRANTEE) APPROVING LOCAL MATCH DOLLARS FOR GRANT APPLICATION FOR THE KENDALL COMMUNITY TRANSIT PROJECT WHEREAS, the population of Kendall County has grown by 45.8% from April 1 , 2000 to July 1 , 2005; and WHEREAS, Kendall County is among a small number of counties in the State of Illinois where public transit services do not exist; and WHEREAS, a Working Group consisting of various local governments, social service agencies, non- profits, health organizations, and others assessed existing resources and transportation needs, resulting in a vision statement and service priorities, and designed a potential public transit Project that fits the resources and needs of the County; and WHEREAS, the total Project cost is estimated to cost $500,000 annually; and WHEREAS, Section 5311 Rural Public Transportation Program has been identified as a potential funding source for the Project, requiring approximately $125,000 or 25% local match; and WHEREAS, Kendall County local government representatives determined that population was the most logical basis for local government contributions to the Project's local match; and WHEREAS, $125,000 of approximate required local match for the Project's grant applications will be distributed amongst the local governments (municipalities and the County) based on their respective percentages of Kendall County's total population, or approximately $1 .53 per capita; and WHEREAS, to ensure that transit contributions keep pace with increasing population, the most current population estimates, resulting from special census or most recent US Census projections, will be utilized to calculate annual contributions; and WHEREAS, if social service agencies and non-profits donations (excluding fare box recovery) combined with local government contributions result in local match dollars exceeding $150,000, the excess above $150,000 will equitably reduce the per capita contribution for each municipality and the County; and WHEREAS, local governments participating in the transit Project, if selected for funding, would partner with the Voluntary Action Center of DeKalb, a non-profit agency that has provided transit services to the DeKalb County area since 1975. C I T�t Co tAme I l_ NOW, THEREFORE, BE IT RESOLVED that the uN r TEX�o Orl op �101?01+ E(Governing Body) 1 . Approves the filing of 5311 grant applications for the Kendall Community Transit Project; 2. Approves the utilization of $ 13, (oqq. DD annually for local match for a potential 5311 grant award for the Kendall Community Transit Project; 3. Appoints the HtUtICE NRECTOP2 (designate position, not person occupying position), as agent to execute payment requests necessary for the completion of the aforementioned Project. Approved and adopted the — C� b day o _ 200 . 1, the undersigned, hereby sertify that the foregoing Resolution Number was duly adopted by the �=- Cpiyy�l k . . (Governing Body) Following Roll Call Vote: Ayes: Nos: Absent: ,4=R�� r Qs r ecreta r the Governing Board /;P T United City of Yorkville Memo 800 Game Farm Road esr x1836 Yorkville, Illinois 60560 y Telephone: 630-553 -4350 Fax: 630-553 -7575 a � Date: June 14, 2007 To: Committee of the Whole From: Bart Olson, Interim City Administrator CC: Travis Miller, Community Development Director Subject: Kendall County Paratransit System For the past several months, Kendall County has been meeting with its municipalities to coordinate the creation of a paratransit system. Details on the paratransit system proposal are attached to this memo. The vision of the paratransit program is "to implement transit service in the Kendall County area that is reliable, flexible, and financially sustainable, while satisfying the various mobility needs of the general public and individuals unable to access or operate private automobiles, principally the disabled, low-income, senior, and youth populations". The paratransit system will provide flexible route (stopping points outlined on map in brochure, similar in process but not quantity to a bus route) and demand response (i.e. individual requests transportation from their home to a fixed point like a medical center). At a cost of a couple dollars per trip, the paratransit system is an economically sensible alternative to taxis or other private modes of transportation for individuals. The cost of the system for the entire County is estimated to be $500,000 per year. Of that $500,000, a large portion will be funded through state and federal grants — however, those grants require a local match. At a paratransit subcommittee meeting, the County and representatives from the municipalities agreed that the local match would best be split according to population in Kendall County. Our share of the population results in a request for $ 13,964. The representatives of the meeting calculated that this paratransit system makes financial sense for the residents of the City if one person uses the paratransit system for a round trip of more than a couple miles per day. Given that many of the fixed points of the flexible route system are in Yorkville, most of the flexible routes go through Yorkville, and Yorkville is the geographic center of the developed area of the County, i would estimate that this system will be used far more often by Yorkville residents than one trip per day. In essence, we are providing subsidized transportation costs to residents — these transportation costs save the individual user greatly. For example, a taxi cab ride from the Yorkville Public Library to Rush Copley Medical Center in Aurora would likely costa resident more than $ 10. Under the paratransit program, this trip would likely be Less than $5 . Funding a paratransit system is a policy decision for the City Council to make. The idea of a subsidy is for the City to provide a service to the residents by paying for the service out of general taxes, as long as the City' s effort is more economical, efficient and effective than what the private sector can provide. I believe this subsidy meets that definition, and therefore I endorse the request for commitment and funding. The County is requesting a letter of commitment for $ 13,964 (to be funded out of the FY 08/09 budget) and resolution of support from the City for the program (both attached to this memo). On a final note, I have also attached a news article that outlines the discussion Montgomery had when the funding was being considered by their Village Board. United City of Yorkville 800 Game Farm Road EST e, 1836 Yorkville, Illinois 60560 Telephone: 630-553-4350 O� Fax: 630-553-7575 eLE ®d®® November 6, 2007 Mr. David Spacek Illinois Department of Transportation Division of Public and Intermodal Transportation Bureau Chief, Dovmstate Area Programs 310 S. Michigan Ave Rm 1608 Chicago, IL 60604 Dear Mr. Spacek: The United City of Yorkville is partnering with various local governments, social service agencies, non-profits, health organizations, and others to address the unmet travel needs of seniors, persons with disabilities, low-income individuals, and the general public by implementing the first public transit project in the County. The Kendall Community Transit Project would provide basic medical transportation countywide, demand response service in the populated rural areas, and flexible route service along the Fox River corridor. Kendall County has identified the Rural Public Transportation Program (Section 5311) as the appropriate funding source for the Kendall Community Transit Project. As a partner, the United City of Yorkville pledges $ 13,694 for use as local match. We anticipate that this new program will provide our organization with 5,000 rides annually, which is unmet by the current lack of transportation resources and services. If selected for 5311 funding, Kendall County would contract with the Voluntary Action Center of DeKalb, a non-profit agency that has provided transit services to the DeKalb County area since 1975. Based on the Voluntary Action Center's success in providing nearly 120,000 rides annually, we are confident that they would coordinate with appropriate partners to ensure efficient and effective use of grant funds. Again, the United City of Yorkville would like to convey strong support to the Kendall Community Transit Project for Section 5311 funding. Thank you for your consideration. Sincerely, V ux,�L Mayor Valerie Burd United City of Yorkville SOD cl;p y Reviewed By: Agenda Item Number ` ,2 A OT Legal ❑ if -7 Finance ❑ EST. '� - 1836 Engineer ❑ Tracking Number L y City Administrator ❑ �i SSMa° �O Consultant 11 �D a(�d I - U7 CE `Vv Agenda Item Summary Memo Title: Elected Officials Communication with Staff Meeting and Date: Administration- 1/$/09 Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Brendan McLaughlin Administration Name Department Agenda Item Notes: C/P Memorandum Esr. 1 1836 To: Administration Committee From: Brendan McLaughlin, City Administrator y 0� Date: January 2, 2009 Subject: Elected Officials Communication with staff �E This item was last discussed at the December 9t1i City Council meeting. At that time, the City Council discussed how staff and elected officials should communicate in general, as well as more specifically on policy recommendations. The City Council action was to refer this agenda item to the Administration Committee agenda. `�0 C/ry Reviewed By: Agenda Item Number J� 0 0T Legal ❑ �� # Esr � 1B Finance ❑ 1 Engineer ❑ Tracking Number 9 Iii City Administrator ❑ Police ❑ Human Resources 1:1 Ab d C) 9 ng � Uy , Public Works ❑ City Council Agenda Item Summary Memo Title: Ward meeting protocol City Council/Committee Agenda Date: Administration—January 8, 2009 Synopsis: See attached memo. Council Action Previously Taken: Date of Action: N/A Action Taken: Item Number: Type of Vote Required: Majority Council Action Requested: Discussion and direction Submitted by: Bart Olson Administration Name Department Agenda Item Notes: 0 Memorandum ` To: Administration Committee EST. 1836 From: Bart Olson, Assistant City Administrator < <S14 t CC: Brendan McLaughlin, City Administrator 0� Date: January 2, 2009 Subject: Ward meeting protocol CE In expectation of a discussion on establishing a ward meeting protocol and as the daily operations supervisor of the Clerk's Office, I present the following items for consideration by the Committee: 1 ) Any two aldermen are allowed under the Open Meetings Act to meet and discuss City business. If a third aldermen is involved in the discussion of City business, the meeting and discussion is considered an official meeting and needs to be noticed as a "Special Meeting of the City Council." Calling a "Special City Council meeting" is detailed in the Governing Ordinance and the Illinois Municipal Code. 2) Since a meeting between two aldermen is not an official City meeting, no agenda and no minutes are required. However, if an alderman would like to produce an informal agenda for a ward meeting, or would like to produce minutes from the ward meeting, the Clerk's Office can be of assistance. For agendas, aldermen can either produce their own agenda and send it to a member of the Clerk 's Office for distribution through the regular agenda process (sent to press, physical copy posted at City Hall, e-copy posted on website), or they may contact a member of the Clerk' s Office and dictate to them the items on the agenda, and the date, time, and location of the meeting. For minutes, the Clerk' s Office can provide access to an audio recording device and tapes. Minutes may be posted on the website and at City Hall if turned in to a member of the Clerk ' s Office. 3) Requests for information, staff assistance in preparing information, or staff attendance at a ward meeting should be subject to the rules of Council-staff protocol set out in the Governing Ordinance and City Code. Any request for staff attendance or staff assistance in preparing information should be communicated to the City Administrator, with the City Administrator having responsibility to coordinate the response to the request for assistance. c/py Reviewed By: Agenda Item Number J� cZ T Legal F-1 N,8 # / esr. , Amy 1836 Finance F-1 Engineer ❑ City Administrator F-1 Tracking Number �1 ^ate O Police ❑ � Human Resources ADM aJ U)g- D /p, Public Works ❑ City Council Agenda Item Summary Memo Title: Changing Positions on Committees City Council/ Committee Agenda Date: Administration-January 8, 2009 Synopsis: Council Action Previously Taken: Date of Action: N /A Action Taken: Item Number: Type of Vote Required: Council Action Requested: Discussion Submitted by: Alderman Allen Ward 1 Name Department Agenda Item Notes: `,�e.D cl;PZ Reviewed By: Agenda Item Number OA Legal ❑ �� # Finance Fl EST. � �� 1836 Engineer El Tracking Number p L ul y City Administrator ❑ Consultant ❑ M a Go�" ❑ Agenda Item Summary Memo Title: Draft of the FY 2007/2008 Annual Financial Reports Meeting and Date: Administration Committee January 8, 2009 Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Majority Council Action Requested: Majority Submitted by: Susan Mika Finance Name Department Agenda Item Notes: United City of Yorkville, Illinois Annual Financial Report For the Year Ended April 30, 2008 Wolf & Company LLP Certified Public Accountants ; tC' � c UNITED CITY OF YORKVILLE, ILLINIOS Table of Contents ` PAGE INDEPENDENT AUDITOR'S REPORT I MANAGEMENT'S DISCUSSION AND ANALYSIS 2- BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Assets Statement of Activities Fund Financial Statements Balance Sheet - Governmental Funds Reconciliation of Balance Sheet of Governmental Funds to the Statement of Net Assets Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds Reconciliation of Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to Statement of Activities Statements of Revenues, Expenditures, and Change in Fund Balance - Budget and Actual - General Fund Statements of Revenues, Expenditures, and Change in Fund Balance - Budget and Actual - Library Fund Statement of Net Assets - Proprietary Funds Statement of Revenues, Expenses, and Changes in Net Assets - Proprietary Funds Statement of Cash Flows - Proprietary Funds Statement of Fiduciary Net Assets Statement of Changes in Fiduciary Net Assets Notes to the Financial Statements REQUIRED SUPPLEMENTARY INFORMATION Schedules of Funding Progress and Employer Contribution Illinois Municipal Retirement Fund Police Pension Fund 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 Schedule of Expenditures - Budget and Actual NONMAJOR GOVERNMENTAL FUNDS Combining Balance Sheet - Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds SPECIAL REVENUE FUNDS Motor Fuel Tax Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Police Equipment Capital Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Public Works Equipment Capital Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Parks and Recreation Equipment Capital Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Land Cash Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual UNITED CITY OF YORKVILLE, ILLINIOS t Table of Contents PAGE SPECIAL REVENUE FUNDS (CONT.) Land Acquisition Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Parks and Recreation Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fox Industrial Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Countryside TIF Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Downtown TIF Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual DEBT SERVICE FUND Debt Service Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual CAPITAL PROJECTS FUND Municipal Building Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual UNITED CITY OF YORKVILLE, ILLINIOS Table of Contents PAGE PROPRIETARY FUND TYPES Sewer Operation and Improvement Fund Schedule of Revenues, Expenses, and Changes in Net Assets - Budget and Actual Water Operation and Improvement Fund Schedule of Revenues, Expenses, and Changes in Net Assets - Budget and Actual STATISTICAL SECTION (UNAUDITED) Schedule of Assessed Valuations, Tax Rates, Tax Extensions and Tax Collections UNITED CITY OF YORKVILLE I'•1 ��. Statement of Net Assets April 30 2008 Primary Govemmeni Governmental Business-Type ASSETS Artivitipc Activities Trust Current Assets Cash and Cash Equivalents $ 5,440,498 4,254,365 9,694,863 Receivables Property Taxes Receivable 3,033,744 3,033,744 Intergovernmental Receivable! 1 ,741 ,444 1 ,741 ,444 Accounts Receivable 1 ,085,875 346,092 1 ,431 ,967 Other Receivables 13,421 13,421 Internal Balances (86,307) 86307 Other Assets 296.722 60.000 356,722 Total Current Assets 112511 .976 4 760 185 16,272,161 Capital Assets (Net of Accumulated Depreciation Land, Land Improvements and Construction in Progress 33,258,775 2,353,848 35,612,623 Infrastructure 17,502,394 15,581 ,356 33,083,750 Building and Improvements 12,514,443 12,514,443 Equipment and Vehicles 3.678,6 56 22 573 829 26,252,485 Total Capital Assets 66,954,268 40 509,033 107.463.301 Other Assets Net Pension Benefit 16,161 16,161 Assets Held for Others 11 ,091 ,000 11 ,091 ,000 Deferred Charges 75.466 1 .049.244 1 124 710 Total Other Assets 91 !627 12 140.244 12 231 871 Total Assets 78 557.871 57.409,462 135 967 333 See Notes to the Financial Statements 1 i Primary Government Governmental Business-Type A rr;v;e;Pg AcLiuiiies Tntal LIABILITIES Current Liabilities Accounts Payable 928,628 260,657 1 ,189,285 Accrued Payroll 70,457 6,156 76,613 Interest Payable 244,190 386,276 630,466 Deferred Revenue 3,244,759 3,244,759 Other 45.075 28 514 73 589 Total Current Liabilities _ 4,533 109 681 603 5 214 712 Noncurrent Liabilities Long Term Obligations Due within One Yeal Bonds Payable 310,000 230,000 540,000 Loans Payable 171 ,079 171 ,079 Debt Certificates Payable 140,000 305,000 445,000 Loan Installment Purchase 100,000 100,000 Compensated Absences 277,351 44, 100 321 ,451 Long Term Obligations Due in more than One Yea) Bonds Payable 15,945,000 19,070,000 35.015,000 Loans Payable 1 ,890 2,891 ,758 2,893,648 Debt Certificates Payable 430,000 9,893, 112 10,323,112 Loan Installment Purchase 350,000 350,000 Compensated Absences 190,810 10,092 200,902 Other Liabilities 105,000 3 114.694 3 219,694 Total Noncurrent Liabilitie: _ _ 172850.051 35.72 835 53.579.886 Total Liabilities 22,383 160 36,41 1 438 58,794,598 NET ASSETS Invested in Capital Assets, Net of Related Debt 53,202,922 15,924,390 69, 127,312 Restricted fol Capital Improvements 3,630,544 4,706,722 8,337,266 Debt Service 191 ,904 191 ,904 Unrestricted (658.755) 175 008 (483 747) Total Net Assets R 56- 174,711 ?Q.298.024 77 172.--M- 2 UNITED CITY OF YORKVILLE Statement of Activities For the Year Ended April 30, 2008 Program Revenues Operating Charges for Grants and Functions/Programs Expenses Service Contributions Primary Government: Governmental Activities: General Government $ 5,688,953 1 ,775,663 297,460 Public Safety 3,233,955 1 ,870 Public Works 3,511 ,697 Library 955,385 27,045 22,074 Culture and Recreation 2, 157,818 376,857 417,893 Community Development 553,220 39,045 Interest on Long-Tenn Debi 723,618 Total Governmental Activitie[ 164824,646 2. 179565 778 342 Business-Type Activities: Water 3,036,973 1 ,920,029 Sewer 1 177 924 855 334 Total Business-Type Activitie! 4,2143897 2.775 363 Total Primary Governmen, 121 .039 543 4,954,928 779 347 General Revenues Property Taxes Sales Taxes Income Taxes Utility Tax Other Taxes Total Taxes Development Fees Investment Earnings Miscellaneous Transfers Total General Revenues Change in Net Assets Net Assets - Beginning, As Restated Net Assets - Ending See accompanying Notes to the Financial Statements. 3 Net (Expense) Revenue and Chanees in Net Assets Pnmary overnmeni Capital Grants and Governmental Business-Type Contributions Activities Activities Total (3,615,830) (3,615,830) 4,295 (3,227,790) (3,227,790) 1 ,804,875 ( 1 ,706,822) ( 1 ,706,822) (906,266) (906,266) 100,500 (1 ,262,568) ( 1 ,262,568) (514, 175) (514,175) 211:5118) (723,618) 1 .909.670 ( 11 .957.0691 (11957069) 1 ,461 ,096 344, 152 344, 152 434,351 1 1 1 761 1 1 1 .761 1 .895.447 455!413 455,913 9 ROS- 117 111 .957.0691 455 913 ( 11 ,501 , 156) 3,644,499 3,644,499 2,507,664 2,507,664 1 ,053,292 1 ,053,292 1 ,612,834 1 ,612,834 534.601 534,601 9,352,890 - 9,352,890 2,447,936 2,447,936 320,046 230,212 550,258 1 ,076, 159 1 ,794,895 2,871 ,054 540.525 (540.525) 13 737 556 1 .484.582 15.222. 138 1 ,780,487 1 ,940,495 3,720,982 54,394 224 19.057 529 73,451 .753 56. 174.71 1 70 998 074 77 172.7-15 4 UNITED CITY OF YORKVILLE, ILLINOIS Balance Sheet Il Governmental Funds April 30, 2008 Nonmajor Total General Library Governmental Governmental Fund Fund Funds Funds Assets Cash and Cash Equivalents $ 281 ,077 646,688 4,512,733 5,440,498 Receivables Property Taxes Receivable 2,374,324 659,420 31033,744 Intergovernmental Receivables 134463693 294,751 1 ,741 ,444 Accounts Receivable 15085,875 1 ,085,875 Interfund Receivables 15027,671 2915544 33620 1 ,3223835 Other Assets 287,036 M86 296,722 Total Assets 6,502.676 1 597 652 4 820 790 12,921 . 11 Liabilities Accounts Payable $ 654,856 375123 2363649 928,628 Accrued Payroll 523516 5,360 12,581 70,457 Accrued Compensated Absences Retainage Payable 32,867 12,208 45,075 Unearned Revenue 218107101 658,252 40,317 37508,670 Interfund Payables 1 ,409J42. 11409, 142 Total Liabilities 3,550,340 712 943 1 698 689 5,961 ,972 Fund Balances Reserved for Prepaids 2873036 287,036 Capital Purposes 3,630,544 3,6303544 Unreserved, Undesignated Reported In General Fund 2,665,300 2,665,300 Special Revenue Funds 8845709 2435340 15128,049 Debt Service Funds (237,259) (237,259) Capital Project Funds (514,524) (514,524) Total Fund Balances 2,952,336 884 709 3,1222101 6 959 146 Total Liabilities and Fund Balances S 6.502.676 1 ,597,652 4 8 0 790 12,921 , 118 See accompanying Notes to the Financial Statements. 4 UNITED CITY OF YORKVILLE, ILLINOIS Reconciliation of the Balance Sheet of Governmental Funds ! , to the Statement of Net Assets ` - April 30, 2008 Total Fund Balances - Governmental Funds $ 6,959,146 Amounts reported for governmental activities in the Statement of Net Assets are difference because: Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds. 66,954,268 Costs related to the issuance of long-tern 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. 75,466 Revenues in the Statement of Activities which do not provide current financial resources are deferred in the funds' statements. 263,911 Net pension asset is not a current resource, therefore, is not reported in funds. 16,161 Long-tern liabilities are not due and payable in the current period and, therefore, are not reported in the funds. ( 17,381 ,890) Interest on long-tern liabilities is shown as an expenditure when paid by the funds, but accrued in the Statement of Net Assets. (244,190) Compensated absences are not reported in the funds, but are accrued in the Statement of Net Assets. (468,161) Net Assets of Governmental Activities _ $ 56. 174.711 See accompanying Notes to the Financial Statements. 5 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Revenues, Expenditures. and Changes in Fund Balances { Governmental Funds For the Year Ended April 30, 2008 Nonmajor Total General Library Governmental Governmental Fund Fund Funds Funds Revenues Property Taxes $ 1 ,960,605 1 ,471 ,929 211 ,965 3,644,499 Sales Tax 2,506,434 2,506,434 income Tax 1 ,053,292 1 ,053,292 Motor Fuel Tax 328,650 328,650 Utility Tax 549,535 549,535 Other Taxes 1 ,259,282 6,320 1 ,265,602 Licenses, Permits and Fees 3,544,628 181 ,801 782,507 4,508,936 Fines 111 ,271 7,294 118,565 Investment Income 142,763 39,531 137,752 320,046 Contributions 8,509 47,518 56,027 Grants 313,375 13,565 399,670 726,610 Other Revenue 794,468 5,161 189 814 989,443 Total Revenues 12,235,653 1 ,734,110 2,097876 16,067,639 Expenditures Current General Government, 5,652,456 5,652,456 Public Safety 3,015,178 3,015,178 Public Works 4,473,822 4,473,822 Library 797,388 797,388 Culture and Recreation 2,231 ,553 2,231,553 Community Development 541 ,649 11 ,571 553,220 Total Current Expenditures 13,683 105 797,388 2,243,124 16 723 617 Capital Outlays 339,726 1 ,314,969 1 654 695 Debt Service Principal 345,000 345,000 Interest and Fees 421 ,935 346,882 768,817 Total Debt Service Expenditures - 421 ,935 691 ,882 1 ,113,817 Total Expenditures 13,683,105 1 ,559,049 4,249,975 19,492 129 Excess (Deficiency) of Revenues Over Expenditures ( 1 ,447,452) 175,061 (2,152,099) (3,424,490) Other Financing Sources (Uses) Proceeds fiom Sale of Assets 86,716 86,716 Transfers In 1 ,089,025 1 ,713,983 2,803,008 Transfers Out ( 1,916,907) (345,576) (2,262,483) Total Other Financing Sources (Uses; (827,882) 1 ,455 123 627,241 Net Change in Fund Balances (2,275,334) 175,061 (696,976) (2,797,249) Fund Balances at Beginning of Year, As Restates 5,227,670 709 648 3819,077 9,756,395 Fund Balances at End ofYear S 2,952.336 884.709 3,122 101 6,959,146 See accompanying Notes to the Financial Statements. 6 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, 2008 Amounts reported for governmental activities in the Statement of Activities are different because: Net Change in Fund Balances - Total Governmental Funds $ (2,797,249) 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 ($3,813,571 ) plus contributions ($1 ,905,375) exceeded depreciation ($1 ,484,032) and disposals ($ 13,606) in the current period. 4 221 308 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. 345,000 Increase in Net Pension Asset 165161 Interest on long-tern debt is shown as a fund expenditure when paid, but is accrued in the Statement of Activities. 45, 199 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. (9,253) Revenues in the Statement of Activities that do not provide current financial resources are not reported in the funds' financial statements. This is the net change of revenues deferred/recognized during the year, 4 878 Change in compensated absences are not recorded as an expenditure in the fund statement, but are reported in the Statement of Activities. (453557) Change in Net Assets of Governmental Activities —L-118 0,48 7 See accompanying Notes to the Financial Statements. 7 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, 2008 Variance from Original Final Budget Budget Budget Actual Over (Under) Revenues Property Taxes $ 13953,490 2,003,387 1 ,9601605 (42,782) Sales Tax 3,120,000 2,775,000 25506,434 (2681566) Income Tax 974,748 974,748 1 ,053,292 78,544 Utility Tax 425,000 425,000 549,535 124,535 Other Taxes 1 ,163,676 1 ,099,532 1 ,259,282 159,750 Licenses, Permits and Fees 41917,256 41171 ,663 3,5441628 (6275035) Fines 80,000 80,000 1111271 31 ,271 Investment Income 751000 1005000 142,763 42,763 Grants 14,500 69,660 313,375 2431715 Other Revenue 5,093,550 318642500 794 468 (31070,032) Total Revenues 17,817 220 15563,490 12 235 653 (3 327 837) Expenditures Current General Government 5,441 ,544 51407,256 5,652,456 245,200 Public Safety 3,215,632 332271352 3,015, 178 (212, 174) Community Development 573,535 524,771 541 ,649 16,878 Public Works 71086,960 52809,725 4,473,822. ( I 335 903) Total Expenditures 16 317,671 142969,104 13,6832105 (1 ,285;999) Excess (Deficiency) of Revenues over Expenditures 12499,549 5942386 ( 1 ,4472452) (2,041 838) Other Financing Sources (Uses) Transfers In 883,500 883,500 1 ,089,025 205,525 Transfers Out (1 ,969,225) (1 916,907) (1 ,916207) Total Other Financing Sources (Uses) (1 ,0855725) (1 033,407) (827 882) 205,525 Net Change in Fund Balance 413,824 (439,021) (25275,334) (11836,313) Fund Balance at Beginning of Year, As Restated 5,2275670 5 227 670 5 227 670 Fund Balance at End of Year 5.641 .494 41788,649 2,952336 O 836 313) See accompanying Notes to the Financial Statements. 8 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, 2008 Various from Original Final Budget Budget Budget Actual Over (Under) Revenues Property Taxes 1 ,1492638 1 365,661 1 471 929 106 268 Other Taxes Personal Property Replacement Taxes 3,360 3,360 6 320 2,960 Licenses, Permits and Fees Development Fees - Building 150,000 150,000 81 ,025 (68,975) Development Fees - Books 150,000 150,000 81,025 (68,975) Copy Fees 1 ,221 1 ,221 2,292 11071 Library Subscription Cards 8 500 8 500 17,459 8,959 Total Licenses, Permits and Fees 309,721 309 721 18.1 )801 ( 127,9201 Fines 2p8 2 808 7,294 4 486 Investment Income 6j 02 6 102 39 531 33,429 Contributions 3 202 3 202 8,509 5,307 Grants 17,500 17,500 13 565 (3 935) Other Revenue Rental Income 960 960 4,024 3,064 Sale of Books 12144 12744 1137 (7) Total Other Revenue 2104 2104 5161 3057 Total Revenues 1 ,494435 1 710 458 1 734 110 23,652 Expenditures Current Library Salaries - Employees 471 ,377 500,000 394,851 ( 105, 149) Group Health Insurance 45,717 45,717 47,950 2,233 Group Life Insurance 3,000 744 (2,256) Dental and Vision Assistance 4,200 4,200 3,204 (996) Bonding 1 , 176 11176 1 ,875 699 Attorney 3,500 3,500 960 (2,540) Contract Services 5,000 4,891 (109) Maintenance - Bldg/Janitorial 5,000 5,000 5,609 609 Maintenance - Office Equipment 5,000 15,298 4,554 ( 10,744) Maintenance - Photocopier 12,680 12,680 461 ( 12,219) (Cont.) See accompanying Notes to the Financial Statements. 9 UNITED CITY OF YORKVILLE, ILLINOIS i Statement of Revenues, Expenditures, and I . Changes in Fund Balance - Budget and Actual (Cont.) - Library Fund For the Year Ended April 30, 2008 Various from Original Final Budget Budget Budget Actual Over (Under) Expenditures (Com.) Current (Cont.) Library (Cons.) Electricity/Gas 87,500 87,500 23,723 (63,777) Telephone 6,000 6,000 5,941 (59) Subscriptions 10,000 3,745 (61255) Training and Conferences 2,000 2,000 225 (1 ,775) Public Relations 2,500 2,500 918 (1 ,582) Employee Recognition 2,000 2,000 1 ,526 (474) Contingencies 25,000 25,000 12,380 (12,620) Library Supplies 10,000 10,000 9,934 (66) Custodial Supplies 9,000 20,000 9,452 (10,548) Office Supplies 10,000 6,365 (3,635) Postage and Shipping 4,000 3,000 1 ,791 (1 ,209) Publishing and Advertising 2,000 2,000 60 (1 ,940) Mileage 1 ,000 1 ,000 11110 110 Videos 51000 51000 61058 1 ,058 Alarm Monitoring 3,000 3,000 3,411 411 Library Programming IQ000 10,000 10,450 450 Library Board Expenses 2,000 2,000 295 (1 ,705) Books - Adult 30,000 30,000 26,364 (3,636) Books - Juvenile 30,000 30,000 30,496 496 Books - Audio 10,000 10,000 5,511 (4,489) Books - Reference 30,000 30,000 24,789 (5,211) Books - Development Fee 150,000 150,000 53,569 (96,431 ) Memorials/Gifts 3,202 3,202 10,682 7,480 Bldg - Development Fees 150,000 150,000 2,043 (147,957) CD's/Music 5,000 5,000 3,798 (11202) Meeting Room 800 800 IMRF Participants 15,641 15,641 12,457 (31184) Social Security/Medicare 39,755 39,755 30,207 (9,548) Computer Equipment & Software 18,000 18,000 14,876 (3,124) Automation 30.000 30,000 19 313 (10,687) Total Currem Expenditures 1 ,231 ,248 1 ,308,169 797,388 (510781 ) Capital Outlay Building Expansion 339 726 339,726 (Cont.) See accompanying Notes to the Financial Statements. 10 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, 2008 Various from Original Final Budget Budget Budget Actual Over (Under) Expenditures (Cont.) Debt Service Interest 4212936 451 ,447 421 ,935 (29,512) Total Expenditures 1 ,653, 184 11759616 1559049 (200567) Net Change in Fund Balance (158,749) (49,158) 175,061 224,219 Fund Balance at Beginning of Year 709 648 709,648 709,648 Fund Balance at End of Year _`; 550,899 660.490 884,709 224,219 See accompanying Notes to the Financial Statements. ll UNITED CITY OF YORKVILLE, ILLINOIS Statement of Net Assets r Proprietary Funds April 30, 2008 Sewer Water Operations and Operations and Improvement Improvement Fund Fund Total Assets Current Assets: Cash and Cash Equivalents S 3,443,862 810,503 4,254,365 Receivables Accounts, Net of Allowance 124,312 221 ,780 346,092 Other 13,421 13,421 Interfund Receivables 89,927 895927 Assets Held fm Others 11 ,091 ,000 11 ,091 ,000 Deferred Charges 158,833 890,411 11049,244 Other Assets 60,000 60,000 Total Current Assets 14 907 934 1 ,996,115 16 904 049 Noncurrent Assets Capital Assets not being Depreciated 514,289 1 ,839,559 2,353,848 Capital Assets being Depreciated, Net 8,926,254 2%228931 38, 155185 Total Noncurrent Assets 9,440,543 31 ,068 490 40,509,033 Total Assets 24,348,477 33,064 605 57,413 082 Liabilities Current Liabilities Accounts Payable 9,916 250,741 260,657 Retainage Payable 4,000 24,514 28,514 Accrued Payroll 1 ,754 41402 6,156 Interest Payable 230,976 155,300 386,276 Interfund Payable 3,620 3,620 Current Portion of Long-Term Debt Bonds Payable 140,000 90,000 230,000 Debt Certificates Payable 235,000 70,000 305,000 Loans Payable 112,768 58,311 171 ,079 Compensated Absences 9,537 34,563 44,100 Total Current Liabilities 7432951 691 ,451 1 ,435 402 Noncurrent Liabilities Bonds Payable 14,280,000 4,790,000 19,070,000 Debt Certificates Payable 2,660,000 7,233,112 9,893,112 Loans Payable 1 , 120,949 1 ,770,809 2,891 ,758 Compensated Absences 10,092 10,092 Other Liabilities 1 ,5912159 1 ,523,535 3, 114,694 Total Noncurrent Liabilities 195652,108 15,327,548 34,979,656 Total Liabilities 20,396,059 16,01 8 999 36,415,058 (Cont.) See accompanying Notes to the Financial Statements. 12 UNITED CITY OF YORKVILLE, ILLINOIS _ Statement of Net Assets (Cont.) ; Proprietary Funds April 30, 2008 Sewer Water Operations and Operations and Improvement Improvement Net Assets Fund Fund Total Invested in Capital Assets - Net of Related Debt 391 ,667 15,532,723 15,924,390 Restricted for Capital Purposes 41706,722 4,706,722 Restricted for Debt Service 191 ,904 191,904 Unrestricted ( 1 ,337,875) 12512883 175008 Total Net Assets 3,952418 17 045 606 20 998 024 Total Liabilities and Net Assets S 243348.477 3M64,605 605 57 413 082 See accompanying Notes to the Financial Statements. 13 UNITED CITY OF YORKVILLE, ILLINOIS - Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended April 30, 2008 Sewer Water Operations and Operations and Improvement Improvement Fund Fund Total Operating Revenues Charges for Services S 8552334 1 ,920,029 2,775363 Operating Expenses Operations 302,823 1 ,409,327 1 ,712,150 Improvements 8,792 379,354 388, 146 Depreciation 692044 715M77 784 921 Total Operating Expenses 380,659 2,504,558 2,885217 Operating Income (Loss) 4742675 (584,529) ( 109,854) Nonoperating Revenues (Expenses) Connection Fees 732,375 938,120 1 ,670,495 Recapture Fees 14,200 14,200 28,400 Investment Income 114,227 115,985 230,212 Other Revenue 96,000 96,000 Amortization Expense Interest Expense (766,127) (439 546) ( 1(205 693) Total Nonoperating Revenues (Expenses) 632537 631 890 69S)427 Income before Transfers and Contributions 5382212 472361 585 573 Other Financing Sources (Uses) Contributions - Capital Assets 434,351 11461 ,096 1 ,895,447 Transfers In 150,000 200,000 350,000 Transfers Out (220,578) (669,947) (890,525) Total Other Financing Sources (Uses) 363,773 991 ,149 1 ,354,922 Change in Net Assets 901 ,985 1 ,038,510 1 ,940,495 Net Assets at Beginning of Year, As Restated 3,050,433 16 007 096 19,0572529 Net Assets at End of Year $ 3.952.418 17,045 606 20,998,024 See accompanying Notes to the Financial Statements. 14 UNITED CITY OF YORKVILLE, ILLINOIS - ) „ i Statement of Cash Flows Proprietary Funds ' For the Year Ended April 30, 2008 Sewer Water Operations and Operations and Improvement Improvement Fund Fund Total Cash Flows from Operating Activities Cash Received From Customers `; 846,657 1 ,945,389 2,792,046 Cash Payments For Goods And Services ( 161 ,519) (1 ,404,691 ) (1 ,566,210) Cash Payments To Employees ( 182,868) (385)453) (568,321) Net Cash Provided by Operating Activities 5022270 155,245 657,515 Cash Flows from Noncapital Financing Activities Interfund Borrowing 2,652,820 (650,055) 2,002,765 Transfers In 150,000 200,000 350,000 Transfers Out (220,578) (669,947) (890,525) Other Revenues 142200 1105200 124,400 Net Cash Provided (Used) by Non-Capital Financing Activities 22596,442 (1 009,802) 1 586 640 Cash Flows from Capital and Related Financing Activities Connection Fees 732,375 938, 120 1 ,670,495 Purchases of Capital Assets (30,778) (3955061 ) (425,839) Proceeds from Capital Debt 476,615 476,615 Principal Paid on Capital Debt (469,565) (201,880) (671 ,445 Interest Paid on Capital Debt (740)673) (3652692) ( 1 ,1065365) Net Cash Provided (Used) by Capital and Related Financing Activities (508,641 ) 452,102 (56,539) Cash Flows Provided by Investing Activities Investment Income 1142227 115,985 230,212 Net Increase (Decrease) in Cash and Cash Equivalents 2,704,298 (286,470) 2,417,828 Cash and Cash Equivalents at Beginning of Year 7392564 110962973 1 836 537 Cash and Cash Equivalents at End of Year S 3.443.862 810,503 4 254 365 (Cont.) See accompanying Notes to the Financial Statements. 15 UNITED CITY OF YORKVILLE, ILLINOIS t Statement of Cash Flows (Cont.) , Proprietary Funds For the Year Ended April 30, 2008 Sewer Water Operations and Operations and Improvement Improvement Fund Fund Total Reconciliation of Operating Income (Loss) to Net Cash Provided by Operating Activities Operating Income (Loss) $ 474,675 (584,529) (109,854) Adjustments to Reconcile Operating Income (Loss) to Net Cash Provided by Operating Activities Depreciation 69,044 715,877 784,921 Changes in Assets and Liabilities: Accounts and Other Receivables (8,677) 50,360 41 ,683 Other Assets (25,000) (25,000) Accounts Payable (33, 167) (23,954) (57, 121 ) Accruals and Other Liabilities 395 22,491 22,886 Net Cash Provided by Operating Activities $ 502.270 155,245 657,515 Non-cash Transaction Developer Contributions of Systems _ .$ 434,351 1 .461 .096 1 ,895,447 See accompanying Notes to the Financial Statements. 16 UNITED CITY OF YORKV ILLE, ILLINOIS Statement of Fiduciary Net Assets Trust and Agency Funds April 30, 2008 Pension YBSD - Trust Fund Agency Fund Assets Cash and Cash Equivalents $ 61 ,628 28,727 Investments 2,550,910 Receivables Interest Receivable 19,056 Accounts Receivable 507,004 Total Assets 2,631 ,594 535,731 Liabilities Due to Other Governments 535 731 Net Assets Held for Employees' Pension Benefits $ 2.631 .594 See accompanying Notes to the Financial Statements. 17 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Changes in Fiduciary Net Assets Pension Trust - Police Pension Trust Fund For the Year Ended Apri 130, 2008 Additions Contributions Employer S 275, 144 Plan Members 176,036 Total Contributions 4512180 Investment Income Net Appreciation in Fair Value of Investments 60,773 Realized Gains 16,882 Dividend Income 16,037 Interest Income 87,736 Less Investment Expense ( 11 ,352) Net Investment Income 170,076 Total Additions 621 ,256 Deductions Salaries 113,548 Contributions Returned 22,663 Legal Expenses 3,000 Accounting Expenses 5,300 Administrative Expenses 2,023 Total Deductions 146,534 Change in Net Assets 474,722 Net Assets - Beginning of Year 2, 156,872 Net Assets - End of Year $ 2.631 594 See accompanying Notes to the Financial Statements. 18 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2008 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, highways and streets, sanitation, health, culture and recreation, public improvements and general administrative services. 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, 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 Yorinville Public Library The Board of the City of Yorkville Public Library is appointed by the City's Mayor and the appointment 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 Yorin)ille Park and Recreation Board The City of Yorkville Park Board is appointed by the City's Mayor and the appointment 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 requires such a fund for municipalities with populations in excess of 5,000. Credits which were 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 fiom 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. 1 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2008 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, 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 nomnajor funds. The City reports the following major governmental funds: The General Fund is the general operating fund of the City, It is used to account for all financial resources, except those required to be accounted for in another fund. The Library Fund is used to record activity relating to the library. The Board of the City of Yorkville Public Library is appointed by the City's Mayor and the appointment is 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. 2 UNITED CITY OF YORKVILLE, ILLINOIS LJ Notes to the Financial Statements April 30, 2008 I . Summary of Significant Accounting Policies (Cori 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 proposes. 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 distribution 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 an agency fund. Pension trust funds account for the activities of the City's public safety employees' retirement system, which accumulates resources for pension benefit payments to qualified public safety employees. The agency fund reported by the City represents funds that are custodial in nature and do not involve measurement of results of operations. Neither of these fund types are 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 are reported using the economic resources measurement focus and the accrual basis of accounting, as well as the proprietary and fiduciary fund financial statements. 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 eared, if measurable, and expenses are recognized as incurred, regardless of the timing of related cash flows. 3 UNITED CITY OF YORKVILLE, ILLINOIS ! Notes to the Financial Statements April 30, 2008 " 1 . Summary of Significant Accounting Policies (Cont.) C. Measurement Focus and Basis of Accounting (Cont.) 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 corent period. For this propose the City considers revenues to be available if they are collected within sixty (60) days of the end of the current fiscal period. Revenues accrued at the end of the year include charges for services, licenses and permits, fines and forfeitures, intergovernmental revenues, investment earnings, property taxes, sales taxes and income 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 and 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 reputing 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 noncapital financing activities and investing activities. Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Nonoperatinng 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 depreciation expense in proprietary funds. Annual budgets are adopted for the General, Library, Motor Fuel Tax, Land Cash, Land Acquisition, Debt Service, Parks and Recreation Equipment Capital, Public Works Equipment Capital, Police Equipment Capital, Parks and Recreation, Municipal Building, Fox Industrial, Countryside TIE, Downtown TIF, Sewer Operation and Improvement, and Water Operation and Improvement Funds. All annual appropriations lapse at fiscal year end. 4 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements '. ' „ : Ci_:, April 30, 2008 1 . Summary of Significant Accounting Policies (Cont.) D. Budgets and Budgetary Accounting (Cont.) 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. 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 live: Estimated Capitalization Useful Threshold Lives Land $ 25,000 N/A Land Improvements 20,000 N/A Site Improvements 20,000 3 - 50 years Buildings 50,000 10 - 50 years Building Improvements - 25,000 10 - 20 years Vehicles, Machinery and Equipment 5,000 3 - 10 years Software 25,000 2 - 7 years Infrastructure - Street Network 505000 30 - 40 years Infrastructure - Water Network 75,000 20 - 75 years Infrastructure - Sanitary Network 75,000 25 - 60 years Infrastructure - Storm Sewer 50,000 20 - 60 years 5 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2008 1 . Summary of Significant Accounting Policies (Cont.) 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. 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 (2007 levy) were levied in September of 2007 by passage of a Tax Levy Ordinance. 2007 taxes attach as an enforceable lien on January 1 , 2007. Tax bills are prepared by Kendall County and issued on or about February 1 , 2008. They are payable in two installments on or about July I , 2008 and on or about September 1 , 2008. 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 represents receipts of the 2006 tax levy. Substantially all property taxes recorded as receivable by the City as April 30, 2008 are anticipated to be received by November 1 , 2008. As these taxes are levied to fund operations for the 2008-2009 fiscal year, the revenue has been deferred at April 30, 2008. 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. 6 ' lt ( UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2008 ` 1 . Summary of Significant Accounting Policies (Cont.) 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. M. Long-Term Debt In the government-wide financial statements and in the proprietary funds in the fund 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 consists 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, 7 UNITED CITY OF YORKVILLE, ILLINOIS , Notes to the Financial Statements April 30, 2008 1 . Summary of Significant Accounting Policies (Cont.) 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 will own and maintain 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, 2008, 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 Alternate Revenue Source Bond, Series 2005D in fiscal year 2006 for $ 11 ,300,000. See Note 5 for more information on this long-tern 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, 2. Legal Compliance and Accountability The following funds report deficit fund equity: Deficit Nonmajor Special Revenue Funds Land Cash $ (272 822) Parks and Recreation Fund (315925) Nonmajor Capital Projects Fund Municipal Building (514,524) Nonmajor Debt Service (237,259) The following funds report an excess of expenditures over budget: Excess Nonmajor Special Revenue Funds Police Equipment Capital $ 155954 Land Acquistion 2, 153 Parks and Recreation 503273 Countryside TIF 21414 Municipal Building 22,363 8 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2008 ` 3 . Deposits and Investments A. Cash The carrying amount of cash, excluding the Pension Trust Fund, was $9,723,590 at April 30, 2008, while the bank balances were $9,900,890. The account balances at the banks were insured either by the Federal Deposit Insurance Corporation (FDIC) for $ 100,000, 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, 20087 the Pension Trust Fund's carrying amount of cash was $44,949 and the bank balances were $49,449. The entire balance was covered under FDIC insurance as of April 30, 2008. 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. Except for amounts disclosed above, as of April 30, 2008, the City did not have any funds in investments. 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 m interest rate volatility and loss of principal . The policy does not state specific limits in investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. Credit Risk. Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion, and intelligence exercise in management of their own affairs, not for speculation, but for investment, considering the safety of their capital, as well as the probable income to be derived. The standard of prudence to be used by investment officials shall be the `prudent person' standard and shall be applied in the context of managing an overall portfolio. Custodial Credit Risk. For deposits and investments, custodial credit risk is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The City's investment policy requires that all amounts in excess of any insurance limits be collateralized by approved securities or surety bonds issued by top-rated insurers, having a value of at least I10% of the deposits. Collateral is required as security whenever deposits exceed the insurance limits of the FDIC. Repurchase agreements must also be collateralized in the amount of 105% of market value of principal and accrued interest. Collateral shall be held at an independent, third party institution in the name of the City. The third party institution shall comply with all qualifications and requirements as set forth in the Illinois Complied Statutes 30 ILCS 235/6. 9 UNITED CITY OF YORKVILLE, ILLINOIS . . . . Notes to the Financial Statements _ . April 30, 2008 3 . Deposits and Investments (Cont.) B. Investments (excluding Pension Trust Fund) (Cont.) 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. 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 511 - 101 ), which includes the following: (1) interest-bearing bonds or tax anticipation warrants of the United States, of the State of Illinois, or of any county, township or Municipal Corporation of the State of Illinois; (2) insured withdrawable capital accounts of State chartered savings and loan associations; (3) insured withdrawable capital accounts of federal chartered savings and loan associations if the withdrawable capital accounts are insured by the Federal Savings and Loan Insurance Corporation; (4) insured investments in credit union; (5) savings accounts or certificates of deposit of national or state banks; (6) securities described in section 1 -113 of the Illinois Code; (7) contracts and agreements supplemental thereto providing for investments in the general account of a life insurance company authorized to do business in the State of Illinois; (8) separate accounts of a life insurance company authorized to do business in Illinois, comprised of common or preferred stocks, bonds, or money market instruments; and (9) Federal National Mortgage Association (FNMA) and Student Loan Marketing Association (SLMA). 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. 10 UNITED CITY OF YORKVILLE, ILLINOIS C , 1 Notes to the Financial Statements April 30, 2008 3. Deposits and Investments (Cont.) C. Police Pension Investments (Cont.) The following schedule reports the fair values and maturities for Pension Trust Fund's investments at April 30, 2008: 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 $ 740,219 75,539 438,578 226,102 Federal Home Loan Mortgages 457,206 115,652 149,383 192, 171 Federal National Mortgage 460,314 145,681 116,027 116,851 81 ,755 Federal National Mortgage Association 194,848 144,435 50,413 Total Fixed Income Securities 1 ,852,587 481 ,307 703,988 309,022 358,270 Mutual Funds 698,323 Money Market Funds 12, 179 Total Investments $ 21563,089 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 help limits 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. 11 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2008 3. Deposits and Investments (Cont.) C. Police Pension Investments (Cont.) 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, 2008, the Pension Trust Fund did not have over 5% of net plan assets invested in any agency securities or equities. Although agency investments represent a large portion of the portfolio, the investments are diversified by maturity dates and are backed by the issuing organization. 4. Capital Assets Governmental Activities Restated Balances Balance, May 1 April 30, 2007 Additions Deletions 2008 Capital Assets Not Being Depreciated Land $ 28,8051610 550,000 29,355,610 Construction in Progress 91323,066 3, 186,350 (85606,251 ) 3,903, 165 38,128,676 31736,350 (8,606,251) 33,258,775 Capital Assets Being Depreciated Buildings 5,131 ,405 8,606,251 (10,000) 13,727,656 Equipment 3,952,547 2575269 (292,239) 3,917,577 Vehicles 21480,675 370,452 2,851 , 127 Infi-astmcture 24,004,961 1 ,804,875 25,8095836 35,5695588 11 ,0383847 (3027239) 4613063196 Less Accumulated Depreciation For Buildings 1 ,106,241 116,972 1 ,223,213 Equipment 1 ,273,101 340,946 (9,335) 1 ,(04,712 Vehicles 1 ,437,552 317,082 (279)298) 1,475,336 Infrastructure 7,598,410 709,032 85307,442 11 ,415,304 11484,032 (288,633) 12,6105703 Total Capital Assets Being Depreciated, Net 24, 154,284 9,554,815 (13,606) 335695,493 Governmental Activities Capital Assets, Net $ 6212821960 13,291 ,165 (8,6195857) 66,954,268 12 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2008 4. Capital Assets (Cont.) Depreciation expense of $ 1 ,484,032 was charged to the governmental activities functional expense categories as follows: Governmental Activities (Cont.) Govemmental Activities Depreciation General Government $ 745277 Public Safety 81 ,383 Public Works 1 ,0055341 Library 215744 Parks and Recreation 301 ,287 $ 1 ,4845032 Business-Type Activities Restated Balances Balance, May 1 April 30, 2007 Additions Deletions 2008 Capital Assets Not Being Depreciated Land $ 615,376 615,376 Construction in Progress 551463716 1 ,805,654 (5,213,898) 1 ,738 472 5,762,092 1 ,805,654 (5,213,898) 2,353,848 Capital Assets Being Depreciated Equipment 18,509,668 125,000 18,634,668 Infrastructure 16,8252610 7,339,224 243164,834 35,335,278 7,464,224 42,799,502 Less Accumulated Depreciation For Equipment 2,619,863 433,449 3,053,312 Infrastructure 13239,533 351 ,472 1 ,591 ,005 3,859,396 7843921 4,644,317 Total Capital Assets Being Depreciated, Net 31 ,475,882 6,679 303 38J 55 185 Business Type Activities Capital Assets, Net $ 37,237,974 85484,957 (55213,898) 40,509,033 Depreciation expense of $715,877 and $69,044 was charged to the Water and Sewer Fund functional expense categories, respectively. 13 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2008 - 5. Changes in Long-Tenn Debt Debt service payments are paid from the Debt Service Fund 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, 2008 : Governmental Activities As Restated, Obligations Obligations Outstanding Outstanding Due April 30, April 30, Within 2007 Additions Reductions 2008 One Year General Obligation Alternate Revenue Source Bonds Series of 2002 S 405,000 605000 345,000 65,000 Series of 2005 3,525,000 3,525,000 Series of 2005A 3,795,000 160,000 3,635,000 170,000 Series of 2005B 7,250000 71250,000 25,000 Series of 2006 1 ,500,000 1 ,500,000 50,000 Total General Obligation Alternate Revenue Source Bonds 16,475,000 - 2205000 16,255,000 310,000 Debt Certificates Series of 2002A Refunding 160,000 50,000 110,000 55,000 Series of 2004C 535,000 75,000 460,000 85 000 Total Debt Certificates 695,000 - 125,000 570,000 140,000 Other Debt Conover Sewer Recapture 11890 1 ,890 Installment Loan Purchase 450,000 450,000 100,000 Compensated Absences 422,604 45,557 468,161 277,351 Other Commitments 105,000 105,000 Total Other Debt 529,494 495,557 - 1 ,025,051 377,351 S 17,699,494 495,557 345,000 17,850051 827 351 14 UNITED CITY OF YORKVILLE, ILLINOIS , Notes to the Financial Statements (Cont.) April 30, 2008 5. Changes in Long-Term Debt (Cont.) Business-Type Activities As Restated, Obligations Obligations Outstanding Outstanding Due April 30, April 30, Within 2007 Additions Deletions 2008 One Year General Obligation Alternate Revenue Source Bonds Series of 20048 $ 3,255,000 135,000 3, 120,000 140,000 Series of 2005C 1 ,965,000 75,000 1 ,890,000 80,000 Series of 2005D 11 ,300,000 11 ,300,000 Series of 2007A Refunding 3,020,000 30,000 2,990,000 10,000 Total General Obligation Alternate Revenue Source Bonds 19,540,000 - 240,000 19,300,000 230,000 Debt Certificates Series of 2002 Capital Appreciation* 948,461 39,651 35,000 953, 112 60,000 Series of 2003 - IRBB 1 ,795,000 80,000 1 ,715,000 85,000 Series of 2003 800,000 800,000 Series of 2004A 1 ,325,000 145,000 11180,000 150,000 Series of 2006A Refunding 5,555,000 5,000 5,550,000 10,000 Total Debt Certificates 10,423,461 39,651 265,000 10, 198, 112 305,000 Loans Payable IEPA Loan L17-013000 208,797 31 ,787 177,011 32,934 IEPA Loan L17-115300 11134,484 77,778 1 ,056,706 79,833 IEPA Loan L17- 156300 11409,385 476,615 56,880 1 ,829, 120 58,312 Total Loans Payable 2,752,666 476,615 166,445 3,062,837 171 ,079 Other Debt Compensated Absences 45,406 81786 54,192 44,100 Other Commitments 1 ,319,742 1 ,794,952 3114,694 1 ,365; 148 1 ,803 738 3j 68 886 44 100 $ 34,081 ,275 2,320,004 671 ,445 35,729,835 750,179 15 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2008 5. Changes in Long-Term Debt (Cont.) Governmental Activities: General Obligation 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 Fox Industrial (Special Revenue) Fund. Debt service to maturity is as follows: Year Ended - April 30 Principal Interest Total 2009 $ 65,000 15,556 80,556 2010 65,000 12,793 77,793 2011 70,000 91933 79,933 2012 705000 61783 76,783 2013 75,000 3,563 78,563 $ 345,000 48,628 393,628 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 Countryside TIT (Special Revenue) Fund. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2009 142,868 142,868 2010 $ 165,000 142,868 307,868 2011 170,000 137,093 307,093 2012 175,000 131, 143 306,143 2013 180,000 124,668 304,668 2014-2018 1 ,olopo 512,028 1,522,028 2019-2023 1 ,240,000 2883703 1 ,5287703 2024-2025 585,000 38,355 623,355 $ 3,525,000 1 ,517,726 51042,726 16 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2008 5. Changes in Long-Term Debt (Cont.) Governmental Activities (Cont): General Obligation 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 2009 $ 170,000 150,379 320,379 2010 175,000 143,579 318,579 2011 185,000 1367579 321 ,579 2012 195,000 129,179 324,179 2013 205,000 121 ,379 326,379 2014-2018 1 ,185,000 475,694 1 ,660,694 2019-2023 1 ,520,000 204,719 1 ,724,719 $ 3,6355000 1 ,361 ,508 45996,508 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. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2009 $ 25,000 321 ,225 346,225 2010 25,000 320, 125 345, 125 2011 75,000 319, 125 394,125 2012 175,000 316, 125 491, 125 2013 290,000 309,125 5993125 2014-2018 2,115,000 15332,825 3,4471825 2019-2023 3,060,000 798,919 3,858,919 2024-2025 1 ,485,000 106,638 11591 ,638 $ 7,250,000 3,824,107 11 ,0745107 17 UNITED CITY OF YORKVILLE, ILLINOIS I is i Notes to the Financial Statements (Cont.) April 30, 2008 5. Changes in Long-Term Debt (Cont.) Governmental Activities (Cont): General Obligation 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. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2009 $ 50,000 71 ,300 121 ,300 2010 150,000 68,925 218,925 2011 150,000 61 ,800 211 ,800 2012 175,000 545675 229,675 2013 150,000 46,363 196,363 2014-2018 300,000 162,938 462,938 2019-2023 325,000 97,625 422,625 2024-2025 200,000 14,350 214,350 $ 15500,000 577,976 2,0775976 Debt Certificates Series of 2002A Refundine $ 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 bear an interest rate of 4.0% and mature in January 2010. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2009 $ 55,000 47400 59,400 2010 55,000 21200 57,200 $ 11000 63600 116,600 18 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2008 5. Changes in Long-Term Debt (Cont.) Governmental Activities (Cont): Debt Certificates (Cont.) Series of 2004C $650,000 payable to Bernardi Securities at an interest rate ranging from 3.80% to 5 .00% and maturing December 2012. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2009 $ 85,000 19,745 104,745 2010 90po 16,515 106,515 2011 95,000 12,825 107,825 2012 95,000 8,740 103,740 2013 95,000 41465 99,465 $ 460,000 62,290 522,290 Loans Payable Conover Sewer Recapture $ 1 ,890 owed to John Conover as reimbursement for sewer extensions. The loan is due in FY 2023. Installment Loan Purchase 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. The remaining installment payments are due as follows: Year Ended Amount April 30 Due 2009 $ 100,000 2010 l oopo 2011 125,000 2012 125,000 $ 450,000 19 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) . .. .. . . . April 30, 2008 5. Chanaesin Lone-Term Debt (Cont.) Business-Type Activities. General Obligation Alternate Revenue Source Bonds Series of 2004B (Alternate Revenue Service) $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 30, 2018. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2009 $ 140,000 111 , 138 251 ,138 2010 145,000 107,288 252,288 2011 155,000 103,300 258,300 2012 160,000 98,650 258,650 2013 1705000 93,850 263,850 2014-2018 11895,000 321 ,125 2,216,125 2019 455,000 18,200 473,200 $ 3, 120,000 853,551 35973,551 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. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2009 $ 80,000 86,300 166,300 2010 80,000 83,500 163,500 2011 85,000 80,700 165,700 2012 90,000 77,725 1675725 2013 90,000 74,575 164,575 2014-2018 520,000 314,895 8343895 2019-2023 645,000 190,150 835,150 2024-2025 3005000 24,750 324,750 $ 1 ,890,000 932,595 25822,595 20 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Copt.) I April 30, 2008 5. Changes in Lone-Term Debt (Cont.) Business-Type Activities (Cont.): General Obligation Alternate Revenue Source Bonds (Cont.) 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, 2008, no such taxes have been extended by the City. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2009 468,950 468,950 2010 $ 11000,000 468,950 11468,950 2011 11000,000 427,450 11427,450 2012 1 ,000 00 385,950 1 ,385,950 2013 1 ,600,000 344,450 13944,450 2014-2016 65700,000 610,050 7,310,050 $ 11 ,300,000 2,705,800 145005,800 21 UNITED CITY OF YORKVILLE, ILLINOIS ' Notes to the Financial Statements (Cont.) - April 30, 2008 S. Changes in Long-Term Debt (Copt.) Business-Type Activities (Cont): General Obligation 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. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2009 $ 10,000 125,066 135,066 2010 10,000 124,666 134,666 2011 10,000 124,266 134,266 2012 10,000 123,866 133,866 2013 10,000 123,454 133,454 2014-2018 75,000 608,944 683,944 2019-2023 2,865,000 420,300 3,285,300 $ 2,990,000 1 ,650,562 43640,562 22 UNITED CITY OF YORKVILLE, ILLINOIS I Notes to the Financial Statements (Cont.) April 30, 2008 5. Changes in Lone-Tenn Debi (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 as of April 30, 2008 totaling $948,461 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 ,105,000. 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 2009 $ 39,013 60,000 2010 34,787 145,000 2011 27,200 215,000 2012 15,888 285,000 2013 365,000 $ 116,888 150703000 Accreted Value at April 30, 2008 $ 953, 112 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 1 , 2023. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2009 $ 85,000 79,475 164,475 2010 85,000 76,713 161 ,713 2011 90,000 73,653 163,653 2012 95,000 707143 1653143 2013 100,000 66,248 166,248 2014-2018 550,000 262,613 812,613 2019-2023 710,000 1125520 822,520 $ 1 ,715,000 741 ,365 2,456,365 23 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Coat.) , April 30, 2008 5. Changes in 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 fiom 3 .80% to 5 .00 % and maturing December 15, 2022. The Series 2003 Debt Certificates are being 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 firm 3 .80% to 4.35% and mature in December 2018. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2009 $ 33,150 33, 150 2010 33,150 33, 150 2011 333150 33, 150 2012 33,150 33, 150 20013 33,150 33, 150 2014-2018 500,000 116,700 616,700 2019 3005000 13,050 3135050 $ 800,000 295,500 1 ,095,500 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 30, 2014. The Series 2004A Debt Certificates are being issued to provide funds to extend sanitary sewer services. Debt service to maturity is as follows: Year Ended Apt it 30 Principal Interest Total 2009 $ 150,000 35,975 185,975 2010 155,000 32,525 187,525 2011 1605000 28,573 1885573 2012 170,000 24,093 194,093 2013 175,000 18,738 193,738 2014-2015 370,000 19,890 389,890 $ 1 , 180,000 159,794 1 ,339,794 24 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2008 5. Chaneesin Long-Tenn 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. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total _ 2009 $ 10,000 226,206 236,206 2010 10,000 225,806 235,806 2011 705000 225,406 295,406 2012 70,000 2227606 292,606 2013 3553000 219,806 5743806 2014-2018 2,1951000 859,631 3,054,631 2019-2023 2,840,000 315,244 35155,244 $ 515505000 21294,706 71844,706 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. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2009 $ 32,935 6,045 38,980 2010 343125 4,855 383980 2011 35,358 3,622 38,980 2012 367636 2,344 38,980 2013 375958 1 ,023 38,981 $ 177,012 175889 194,901 25 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2008 S. Changes in 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. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2009 $ 79,833 27,218 107,051 2010 81 ,942 25, 109 107,051 2011 84, 107 22,944 107,051 2012 86,329 20,721 107,050 2013 88,610 18,440 107,050 2014-2018 479,433 55,820 535,253 2019-2020 156,451 4, 125 1607576 $ 1 ,056,705 174,377 11231 ,082 IEPA Loan LI7-156300 $ 1 ,886,000 payable to the Illinois Environmental Protection Agency for sewer construction assistance at 2.50% interest, maturing in August of 2026. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2009 $ 58,312 43,618 1015930 2010 817451 39,449 120,900 2011 83,500 43,580 127,080 2012 85,600 41 ,531 127,131 2013 87,754 39,430 127, 184 2014-2018 473,013 152,138 625,151 2019-2023 535,579 89,572 625,151 2024-2027 423,912 21 ,085 444,997 $ 13829, 120 470,403 2,299,523 26 i UNITED CITY OF YORKVILLE, ILLINOIS - - Notes to the Financial Statements (Cont.) • - t April 30, 2008 6. Commitments Agreements with Developers — Under an agreement entered into in the fiscal year ending April 2003, the City and developer of the Winded Ridge subdivision agreed upon a loan of up to $170,000 for sanitary sewer system improvements. The City is required to repay the advance to the developer within a 10 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 loan by the amount of lot fees outstanding due the City. Per the amendment, the new loan amount is $ 114,600, which is due back to the developer by 10/21/2013. 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 $285,549 has been paid as of April 30, 2008. Of the remaining balance, $318,433 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. As of April 30, 2008, $827,596 of eligible costs have been agreed upon by the City to be reimbursed. These costs accrue interest at a rate of 5% beginning on May 30, 2007. The total balance to be reimbursed as of April 30, 2008, including interest, is $865, 527. 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 amount 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, 2008 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 $457,552. The amount recorded as a liability, including interest, as of April 30, 2008 is $1 ,265,399. 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. In April of 2005, the City entered into a loan agreement with Centex Homes, Inc., a developer. This loan agreement is for the wetland design in the development that Centex Homes, Inc. is planning within the City. Under the agreement, the City is 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 is due back to the developer on January 31 , 2010. The balance due as of April 30, 2008 is $105,000. This amount is recorded in governmental activities. 27 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2008 7. Transfers The following transfers were made during the fiscal year between funds within the primary government: Transfers Transfers In Out General Nonmajor Governmental $ 1985500 13566,907 Water Operation and Improvement 6693947 2005000 Sewer Operation and Improvement 220,578 150,000 Total General l 089,025 1 916 907 Nonmajor Governmental General 15566,907 198,500 Nonmajor Governmental 1473076 147,076 Total Nonmajor Governmental 1 ,713,983 345,576 Water Operation and Improvement General 200,000 669,947 Sewer Operation and Improvement General 150,000 220,578 Total $ 31153,008 3 153 008 The following transfers were made during the fiscal year between funds within the primary government: Purpose of significant transfers is as follows: • $ 1 , 161 ,778 transferred from General Fund to Parks & Recreation Fund to supplement the operations of the City of Yorkville Park and Recreation Board and their culture and recreation activities. • $231 ,884 transferred from General Fund to Debt Service Fund (nonmajor) to cover bond principal and interest payments for governmental activities long-term debt. a $669,947 transferred from Water Operation and Improvement Fund to the General Fund for bond payments and personnel benefit costs. o $220,578 transferred from Sewer Operation and Improvement Fund to the General Fund for bond payments and personnel benefit costs. 28 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2008 8. Interfund Receivables and Payables Interfund receivables and payables as of April 30, 2008 are summarized below: Due From Due to Other Funds Other Funds General Nonmajor Governmental $ 1 ,0271671 Library Nomnaj or Governmental 291 ,544 Nonmajor Governmental General 15027,671 Library 291 ,544 Water Operation and Improvement 35620 Sewer Operation and Improvement 89,927 Total Nonmajor Governmental 3,620 15409, 142 Water Operation and Improvement Nonmajor Governmental 3,620 Sewer Operation and Improvement Nonmajor Governmental 89,927 $ 15412,762 15412,762 Purpose of significant interfund receivables and payables are as follows: • $509,019 due from the Land Cash Fund (nonmajor) to the General Fund representing cash borrowings which occurred during the year. • $291 ,544 due from the Debt Service Fund (nonmajor) to the Library Fund for property taxes collected in the Debt Service Fund belonging to the Library Fund. Repayment is expected within one year. o $513,938 due from the Municipal Building Fund (nonmajor) to the General Fund representing cash borrowings which occurred during the year. 29 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) . . April 30, 2008 9. Restatement The following adjustments and connections were recorded in beginning fund balances/net assets: Governmental Activities Net Asset Balance as Previously Reported $ 545562,942 Correction of Error in the Prior Year Recording of Capital Assets, Net of Accumulated Depreciation Taken in Prior Years 26,436 Correction of Error in the Prior Year Recording of Receivable in General Fund (90154) Correction of Error in the Prior Year Recording of Liability ( 105,000) Adjusted Beginning Net Assets $ 54,394 224 Business-Type Activities Net Asset Balance as Previously Reported - $ 195754,947 Correction of Error in the Prior Year Recording of Capital Assets, Net of Accumulated Depreciation Taken in Prior Years 6225324 Correction of Error in the Prior Year Recording of Liabilities (1 ,319,742) Adjusted Beginning Net Assets $ 19,057,529 General Fund Fund Balance as Previously Reported $ 5,3175824 Correction of Error in the Prior Year Recording of Receivable (905154) Adjusted Beginning Fund Balance $ 552275670 Water Operation and Improvement Net Asset Balance as Previously Reported $ 121812,970 Correction of Error in the Prior Year Recording of Capital Assets, Net of Accumulated Depreciation Taken in Prior Years 3,820,800 Correction of Error in the Prior Year Recording of Liabilities (626,674) Adjusted Beginning Fund Balance _L16 Sewer Operation and Improvement Net Asset Balance as Previously Reported $ 6,941 ,977 Correction of Error in the Prior Year Recording of Capital Assets, Net of Accumulated Depreciation Taken in Prior Years (311985476) Correction of Error in the Prior Year Recording of Liabilities (6933068) Adjusted Beginning Net Assets $ 330505433 30 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) a April 30, 2008 10. Defined Pension Benefit Plans A. Illinois Municipal Retirement Fund: The City's defined benefit pension plan, Illinois Municipal Retirement (IMRF) provides retirement, disability, annual cost of living adjustments and death benefits to plan members and beneficiaries. IMRF is an agent multiple-employer pension plan that acts as a common investment and administrative agent for local Governments and school districts in Illinois. The Illinois Pension Code establishes the benefit provisions of the plan that can only be amended by the Illinois General Assembly. IMRF issues a publicly available financial report that includes financial statements and required supplementary information. That report may be obtained by writing to the Illinois Municipal Retirement Fund, 2211 York Road, Suite 500, Oak Brook, Illinois 60523 . Employees participating in IMRF are required to contribute 4.50% of their annual covered salary. The member rate is established by state statute. The City is required to contribute at an actuarially determined rate. The employer rate for calendar year 2007 was 7.61 % of payroll . The employer contribution requirements are established and may be amended by the IMRF Board of Trustees. IMRF's unfunded actuarial accrued liability is being amortized as a level percentage of projected payrolls on a closed basis (overfunded liability amortized on open basis). The remaining amortization period at December 31 , 2007 was 25 years. For December 31 , 2007, the City's annual pension cost of $248,944 was equal to City's required and actual contributions. The required contribution was determined as part of the December 31 , 2005 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-terra volatility in the market value of investments over a five-year period with a 15% corridor. The assumptions used for the 2007 actuarial valuation were based on the 2002 — 2004 Experience Study. TREND INFORMATION Actuarial Annual Percentage Net Valuation Pension ofAPC Pension Date Cost (APC) Contributed Obligation 12/31/2007 $ 248,944 100% 0 12/31/2006 202,667 100% 0 12/31/2005 175, 120 100% 0 12/31/2004 1745635 100% 0 12/31/2003 131 ,995 100% 0 12/31 /2002 665662 100% 0 31 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) - April 30, 2008 10. Defined Pension Benefit Plans (Cont) B. Police Pension During fiscal year 2002, the City and members of the police force began making contributions to the newly formed Police Pension Fund. The following is a description of the plan: 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, 2007, the Police Pension Fund membership consisted of: Retirees and Beneficiaries Currently Receiving Benefits and Terminated Employees Entitled to Benefits but Not Yet Receiving Them 0 Current Employees Vested 12 Nonvested 16 Total 28 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% of such salary for each additional year of service over 20 years up to 30 years, and 1 % of such salary for each additional year of service over 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. Summary of Significant Accounting Policies and Plan Asset Matters Basis of Accounting — The financial statements are prepared using the cash 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. 32 UNITED CITY OF YORKVILLE, ILLINOIS . . Notes to the Financial Statements (Cont.) April 30, 2008 10. Defined Pension Benefit Plans (Cont.) B. Police Pension (Cont.) 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. C. Annual Pension Costs Employer contributions have been determined as follows: Illinois Municipal Police Retirement Pension Actuarial Valuation Date December 31 , May 1 , 2007 2007 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 25 Years 30 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% Not Available Seniority/Merit 33 UNITED CITY OF YORKVILLE, ILLINOIS : ? Notes to the Financial Statements (Cont.) April 30, 2008 10. Defined Pension Benefit Plans (Cont.) C. Annual Pension Costs (Cont.) The NPO (asset) 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) (asset) are as follows: Illinois Illinois Calendar Municipal Fiscal Police Year Retirement Year Pension Annual Pension Cost (APC) 2005 $ 175,120 2005 N/A 2006 202,667 2006 231 ,960 2007 248,944 2007 231 ,991 Actual Contribution 2005 175,120 2005 206,231 2006 202,667 2006 231 , 124 2007 248,944 2007 248,988 Percentage of APC 2005 100% 2005 N/A Contributed 2006 100% 2006 99.6% 2007 100% 2007 107.3% Net Pension Obligation 2005 2005 N/A 2006 2006 836 2007 2007 (16, 161 ) N/A — The police pension fund was formed during fiscal year 2002; no actuarial valuation was performed for fiscal year 2005. The net pension obligation (asset) has been calculated as follows: Police Pension Annual Required Contributions $ 2313960 Interest on Net Pension Obligation 63 Adjustment to Annual Required Contribution (32) Annual Pension Cost 231 ,991 Contributions Made 248,988 Decrease in Net Pension Obligation (Asset) (165997) Net Pension Obligation (Asset), Beginning of Year 836 Net Pension Obligation (Asset), End of Year $ (165161 ) 34 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Coot.) - April 30, 2008 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 emissions; 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, 2008. 35 1 1 I UNITED CITY OF YORKVILLE, ILLINOIS Required Supplementary Information Illinois Municipal Retirement Fund April 30, 2008 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 12/31/2007 $ 41137,504 4, 104,243 (33,261 ) 100.81 % 31271,273 (7 .02) % 12/31/2006 3,574,710 31290,143 (284,567) 108.65 2,565,402 ( 11 .09) 12/31/2005 3,213,956 2,925,186 (288,770) 109.87 2,151 ,352 ( 13.42) 12/31 /2004 21759, 166 2,517,686 (241 ,480) 109.59 1 ,734,213 (13.92) 12/31 /2003 2,915,820 2,694,940 (220,880) 108.20 11425,431 ( 15.50) 12/31/2002 2,6341906 23415,010 (219,896) 109.11 1 ,194,657 (18.41) On a market value basis, the actuarial value of assets as of December 31 , 2007 is $4,440,795. On a market basis, the funded ratio would be 108.20%. Schedule of Employer Contributions Actuarial Annual Valuation Employer Required Percent Date Contributions Contributions Contributed 12/31 /2007 $ 248,944 2487944 100.0 % 12/31 /2006 202,667 202,667 100.0 12/31/2005 1753120 1755120 100.0 12/31 /2004 174,635 174,635 100.0 12/31/2003 131 ,995 131 ,995 100.0 12/31/2002 66,662 663662 100.0 Digest of Changes - Assumptions The actuarial assumptions used to determine the actuarial accrued liability for 2007 are based on the 2002-2004 Experience Study. The principal changes were: - The 1994 Group Annuity Mortality implemented. - For regular members, fewer normal and early retirements are expected to occur. 1 i UNITED CITY OF YORKVILLE, ILLINOIS t , Required Supplementary Information Police Pension Fund April 30, 2008 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 4/30/2007 $ 2, 156,872 51728,722 3571850 37.65 % 1 ,5735832 227.0 % 4/30/2006 1 ,583,047 5,031 ,506 3,448,459 31 .46 7 ,296,753 265.9 4/30/2005 NA NA NA NA NA NA 4/30/2004 NA NA NA NA NA NA 4/30/2003 517,894 3,418,034 2,9003140 15 . 15 789,173 367.5 4/30/2002 NA NA NA NA NA NA NA - The pension fund was formed during fiscal year 2002; no acturial valuation was performed for fiscal years 2004 and 2005. Schedule of Employer Contributions Actuarial Annual Valuation Employer Required Percent Date Contributions Contributions Contributed 4/30/2007 $ 248,988 231 ,991 107.3 % 4/30/2006 231 ,124 231 ,960 99.6 4/30/2005 N/A N/A N/A 4/30/2004 N/A N/A N/A 4/30/2003 117,713 175, 120 148.8 2 UNITED CITY OF YORKVILLE, ILLINOIS , Schedule of Revenues - Budget and Actual General Fund For the Year Ended April 30, 2008 Variance from Original Final Budget Budget Budget Actual Over (Under) Property Taxes Property Taxes S 1 ,828,490 1 ,878,387 1 ,832, 180 (46,207) Township Road and Bridge Taxes 125,000 125,000 128,425 3t425 Total Property Taxes 1 ,953,490 21003,387 1 ,960,605 (42,782) Intergovernmental Sales Tax 31120,000 2,775,000 2,506,434 (268,566) Income Tax 974,748 974,748 15053,292 78,544 Municipal Utility Tax 425,000 425,000 549,535 124,535 Other Taxes Personal Property Replacement Taxes 10,000 10,000 18,977 8,977 NICOR Franchise Taxes 300,000 350,000 384,088 34,088 Cable TV Franchise Taxes 129,144 150,000 172,913 22,913 Telephone Franchise Taxes 425,000 425,000 504,019 79,019 Hotel Tax 20,000 20,000 22, 192 2, 192 Amusement Tax 135,000 State Use Tax 144,532 1441532 157,093 12,561 Total Intergovernmental 5,683 424 51274,280 513681543 94,263 Licenses, Permits and Fees Development Fees 114755000 1 ,475,000 1 ,3661886 (108, 114) Road Contribution Fee 1 ,200,000 8003000 578,000 (222,000) Liquor Licenses 263000 27,316 46,970 195654 Other Licenses 31000 33400 4,323 923 Building Permits 1 ,550,000 11200,000 8671869 (332, 131 ) Filing Fees 20,000 10,000 21561 (7,439) Garbage Surcharge 540,756 540,756 577,389 361633 Collection Fees - Sanitary District 35,000 553916 55,916 Engineering Capital Fee 60,000 48,000 31 ,700 ( 16,300) Ordinance Fees 2,500 21500 4,235 11735 Traffic Signal Revenue 5 000 8,775 8;779 4 Total Licenses, Permits and Fees 4 917 256 4,171 ,663 3,544 628 (627,035) Fines 802000 80,000 111 ,271 31 ,271 Investment Income 75,000 100 000 142,763 42;763 Grants Federal Grants 3,000 581160 272,460 214,300 State Grants 13500 1 ,500 1 ,870 370 Other Grants 10t000 10,000 39,045 29 045 Total Grants 14,500 69 660 313,375 243,715 (Cont.) 1 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues - Budget and Actual (Cont.) �- General Fund For the Year Ended April 30, 2008 Variance from Original Final Budget Budget Budget Actual Over (Under) Other Revenues Reimbursements Police Training 21 ,000 21 ,000 15, 106 (5,894) Police Protection 3,300 3,300 4,555 11255 Donations 11250 11700 480 ( 11220) Miscellaneous Income 52068,000 32838,500 774,327 (3,064, 173) Total Other Revenues 5,0937550 37864,500 794,468 (3,070,032) Total Revenues S 17,817.220 15.563.490 12.235,653 (3.327.837) 2 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Expenditures - Budget and Actual General Fund For the Year Ended April 30, 2008 Variance from Original Final Budget Budget Budget Actual Over (Under) General Government Administration Salaries - Mayor 5 11 ,310 11 ,310 91960 (1 ,350) Salaries - City Clerk 6,410 8,600 8,525 (75) Salaries - City Treasurer 6,410 6,410 5,770 (640) Salaries - Alderman 40,880 40,880 38,925 ( 1 ,955) Salaries - Liquor Commissioner 1 ,000 1 ,000 1 ,000 Salaries - City Attorney 95500 310 310 Salaries - Administrative 462,358 522,421 519,417 (3,004) Salaries - Part Time 22,500 7,500 9,095 1 ,595 Salaries - Overtime 750 750 387 (363) Legal Services 85,000 180,000 311 ,369 131 ,369 Codification 5,000 5,000 3,342 (1 ,658) Building Inspections 11125,000 9505000 721 ,278 (228,722) Contractual Services 27,500 50,000 59,171 9, 171 Special Census 300,000 (300,000) Cable Consortium Fee 35,000 38,000 66,562 28,562 Office Cleaning 7,500 7,500 7,599 99 Maintenance - Office Equipment 500 500 (500) Wearing Apparel 235 235 Facade Program 15,000 17,500 16, 100 (1 ,400) Telephone 15,000 15,000 20, 140 5, 140 Cellular Telephone 1 ,920 2,500 3,501 11001 Telephone Systems Maintenance 7,500 10,000 7, 199 (2,801) Beaver St. Grant Expense 272,460 272,460 Dues 5,510 5,900 9,523 3,623 Illinois Municipal League Dues 800 800 918 118 Subscriptions 500 S00 263 (237) Training and Conferences 19,500 6,000 6,414 414 Travel Expenses 7,500 24,000 24,630 630 Promotional/Marketing 12,000 12,000 12,511 511 Sponsorships 1 ,500 1 ,500 (1 ,500) YMCA Partnerships 1 ,500 1 ,500 1 ,500 Contingencies 146,500 146,500 67,813 (78,687) Office Supplies 8,500 10,000 12,882 2,882 Operating Supplies 5,000 6,250 8,742 21492 Postage and Shipping 21 ,925 21 ,925 16,971 (4,954) Printing and Copying 11 ,000 11 ,000 205609 9,609 Publishing and Advertising 5,000 5,000 1 ,959 (3,041 ) IMRF Participants 39,756 39,756 40,634 878 Social Security and Medicare 39,965 39,965 45,185 5,220 Computer Equipment and Software 2,000 3,500 2,020 ( 1 ,480) Office Equipment 2,500 21500 540 ( 1 ,960) Gas 30,000 30,000 33,391 3,391 (Cant.) 3 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Expenditures - Budget and Actual (Cont.) General Fund For the Year Ended April 30, 2008 Variance from Original Final Budget Budget Budget Actual Over (Under) General Government (Cont.) Administration (Cont.) Miscellaneous 250 2 2 Appreciation Dinner 10,000 Volunteer Appreciation Day 2,000 2,000 2,235 235 Website 21500 1 ,250 232 ( 1,018) Community Events 45,200 35,200 20,802 ( 14,398) Tennis Court Refurbishing 40,000 46,000 45,823 ( 177) Salary Survey 60,063 Holiday Under the Stars 14,096 14,096 Total Administration 2,4075007 2,628,227 2,472040 (156187) Finance Salaries - Finance 306,327 328,883 325,803 (3,080) Salaries - Part Time 5,000 5,000 3,546 ( 1 ,454) Salaries - Overtime 750 750 (750) Benefits - Unemployment Comp, Tax 24,000 24,000 17,466 (6,534) Benefits - Health Insurance 850,000 850,000 925078 75,178 Benefits - Group Life Insurance 75,000 32,000 30,707 ( 1 ,293) Benefits - Dental/Vision Asst 27,218 75,000 91 ,374 16,374 Audit Fees and Expenses 32,000 32,000 32,000 Employee Assistance 4,500 4,500 3,000 ( 1 ,500) Insurance - Liability and Property 163,422 163,422 266,737 1 03,3 15 Contractual Services- 10,000 13,847 3,847 Maintenance - Office Equipment 500 500 (500) Maintenance - Computers 2,000 2,000 125 (1 ,875) Maintenance - Photocopiers 22,750 24,000 21 ,612 (2,388) Accounting System Service Fee 9,200 12,200 12,972 772 Cellular Telephone 720 800 978 178 Dues 80 80 Subscriptions/Books 100 100 128 28 Training & Conferences 3,125 4,500 3,777 (723) Travel/Meals/Lodging 4,000 4,000 2,460 (1 ,540) Office Supplies 8,500 7,500 71207 (293) Operating Supplies 5,000 8,000 8,056 56 Marketing-Hotel Tax 20,000 20,000 18,632 (1 ,368) IMRF Participants 28,642 28,642 24,986 (3,656) Social Security & Medicare 28,793 28,793 26,353 (2,440) Computer Equipment & Software 30,000 30,000 27,402 (2,598) Office Equipment 2,500 750 1 ,000 250 City Tax Rebate 750 750 (750) Sales Tax Rebate 725,000 625,000 376,045 (2482955) (Cont.) 4 UNITED CITY OF YORKVILLE, ILLINOIS 1 Schedule of Expenditures - Budget and Actual (Cont.) General Fund For the Year Ended April 30, 2008 Variance from Original Final Budget Budget Budget Actual Over (Under) General Government (Cont.) Finance (Cont.) Salary Survey 67,051 Amusement Tax Rebate 74,250 Bad Debt 508,438 508,439 Total Finance 2,5215098 2,323 090 2 749 909 426,819 Engineering Salaries - Employees 332,757 359,959 353,766 (6, 193) Salaries - Overtime 11000 1 ,000 1 ,388 388 Contractual Services 47,500 (31372) (3,372) Fees 2,000 2,000 1 ,062 (938) Maintenance - Vehicles 2,000 2,000 792 (1,208) Maintenance - Office Equip 1 ,000 1 ,000 347 (653) Maintenance - Computers 2,000 2,000 7 ( 1 ,993) Wearing Apparel 11400 11400 1 ,060 (340) Cellular Telephone 2,520 2,520 3,542 1 ,022 Dues 600 600 235 (365) Training and Conferences 4,000 4,000 82 (3,918) Travel Expense 11000 1 ,000 880 (120) Tuition Reimbursement 2,580 2,580 (2,580) Books and Publications 200 200 (200) Engineering Supplies 3,000 31000 11497 ( 1 ,503) Office Supplies 2,500 2,500 1 , 181 (1 ,319) Printing and Copying 21250 2,250 1 ,629 (621) IMRF Participants 27,393 27,393 27,244 (149) Social Security and Medicare 27,537 27,537 26,759 (778) Computer Equipment and Software 20,500 10,500 9,887 (613) Office Equipment 2,500 2,500 2,521 21 Salary Survey 27,202 Total Village Hall and Grounds 513,439 455,939 430,507 (25,432) Total General Government 5,441 ,544 5,407,256 51652,456 245,200 Public Safety Police Department Salaries - Employees 11281 ,579 1 ,315,000 1 ,209,876 (105,124) Salaries - Lieutenant/Sergeant 555,341 660,000 659,733 (267) Salaries - Cops Salaries - Crossing Guard 22,425 22,425 21 ,167 ( 1 ,258) Salaries - Police Clerks 111 ,269 180,000 168,213 (11 ,787) Salaries - Part Time 36,750 36,750 20,933 ( 15,817) Salaries - Overtime 80,000 80,000 61 ,862 ( 18, 138) Cadet Program 33,000 33,000 29,640 (3,360) (Cont.) 5 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Expenditures - Budget and Actual (Coot.) General Fund For the Year Ended April 30, 2008 Variance from Original Final Budget Budget Budget Actual Over (Under) Public Safety (Cont.) Police Department (Cont.) Legal Services 20,000 10,000 3,994 (6,006) Maintenance - Equipment 11 ,000 11 ,000 11 ,000 Maintenance - Vehicles 35,000 35,000 41 ,818 6,818 Maintenance - Office Equipment 4,500 4,500 4,500 Maintenance - Computers 10,000 10,000 9,971 (29) Maintenance - K-9 2,000 2,000 567 ( 1 ,433) Weather Warning Siren Maintenance 6,600 6,600 5,946 (654) Wearing Apparel 30,000 30,000 26,191 (3,809) Cops Grant - Vests 6,000 6,000 5,144 (856) Psychological Testing 3,500 4,000 2,620 (1 ,380) Health Services 3,500 45000 43658 658 Telephone 23,000 23,000 17,558 (5,442) Cellular Telephone 17,500 17,500 16,819 (681 ) MTD - Alerts Fee 10,562 10,562 5,534 (5,028) Dues 4,000 4,000 3,725 (275) Subscriptions 500 500 93 (407) Training and Conference 33,025 33,025 26,334 (6,691 ) Travel Expenses 12,075 12,075 14,548 2,473 Community Relations 10,000 10,000 10,000 Police Commission 22,050 22,050 15,727 (6,323) Tuition Reimbursement 14,000 14,000 6,866 (7,134) Police Recruit Academy 20,000 20,000 137795 (6,205) Gun Range Fees 1 ,000 1 ,000 500 (500) Special Response Team Fee 4,025 4,025 3,722 (303) Neighborhood Watch 1 ,200 1 ,200 328 (872) Citizens Police Academy 2,420 21420 21406 (14) Chaplain Program 1 ,400 1 ,400 36 ( 1 ,364) Compliance Checks 500 500 497 (3) Dare Program 5,000 5,000 4,765 (235) Office Supplies 10,000 10,000 8,879 (1 ,121 ) Evidence Tech Supplies 5,000 5,000 1 ,116 (3,884) Operating Supplies 19,320 19,320 13,162 (6,158) Postage and Shipping 5,000 5,000 3,186 ( 1 ,814) Printing and Copying 61000 6,000 5,331 (669) Publishing and Advertising 2,000 21000 1 ,537 (463) Gasoline 75,000 75,000 80,359 5,359 Ammunition 6,000 6,000 6,482 482 IMRF Participants 11 ,800 16,000 15,601 (399) Social Security and Medicare 140,750 165,500 1 65,05 1 (449) Police Pension 275,000 275,000 275,144 144 Computer Equipment and Software 7,500 7,500 7,500 (Cont.) 6 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Expenditures - Budget and Actual (Cont.) General Fund For the Year Ended April 30, 2008 Variance from Original Final Budget Budget Budget Actual Over (Under) Public Safety (Cont.) Police Department (Cont.) Bike Patrol 2,500 2,500 744 (1 ,756) Salary Survey 215,041 Total Police Department 3,215,632 31227,352 3,015J78 (212,174) Total Public Safety 3,215,632 3,227,352 3,015,178 (212, 174) Community Development Building and Zoning Employee Salaries 314,498 305,000 301 ,857 (3,143) Legal Services 20,000 20,000 17,435 (2,565) Contractual Services 37,500 545315 89,492 35,177 Planning Consultant 50po Economic Development 453000 45,000 45,000 Cellular Telephone 1 ,000 1 ,000 978 (22) Dues 1 ,500 1,500 1,397 (103) Training and Conferences 7,500 7,500 7,352 (148) Travel Expense 2,500 2,500 1 ,376 ( 1 ,124) Operating Supplies 73500 7,500 61873 (627) Printing and Copying 2,000 2,000 815 (1 ,185) Publishing and Advertising 8,000 2,000 972 (1 ,028) Books and Maps 4,000 2,000 456 (15544) IMRF Participants 24,563 24,563 23,171 (1 ,392) Social Security and Medicare 24,693 24,693 23,049 (1 ,644) Computer Equipment and Software 103000 10,000 9,994 (6) Office Equipment 5,000 5,000 11 ,432 63432 Salary Survey 8,281 Grant Matching Contribution 10,200 (10,200) Total Building and Zoning 573,535 524,771 541 ,649 16,878 Total Community Development 573,535 524,771 541 ,649 16,878 Public Works Streets and Alleys Salaries - Employee 272,722 2803000 271,449 (8,551) Salaries - Part Time 9,600 5,500 4,475 (13025) Salaries - Overtime 20,000 20,000 32,012 12,012 Engineering 250,000 250,000 180,651 (69,349) Inspections and Licenses 400 400 752 352 Contractual Services 2,000 2,000 1 ,370 (630) Maintenance - Equipment 8,000 8,000 15,214 71214 Maintenance -Vehicles 15,000 15,000 11 ,933 (3,067) Maintenance -Traffic Signals 183000 18,000 14,794 (3,206) (Cont.) 7 UNITED CITY OF YORKVILLE, ILLINOIS ` t Schedule of Expenditures - Budget and Actual (Cont.) General Fund For the Year Ended April 30, 2008 Variance from Original Final Budget Budget Budget Actual Over (Under) Public Works (Copt.) Streets and Alleys (Cont,) Maintenance - Street Lights 26,500 26,500 25,408 ( 1 ,092) Maintenance - Storm Sewer 10,000 10,000 9,508 (492) Wearing Apparel 65150 61150 4,676 ( 1 ,474) Raymond Retention Base 75,000 75,000 1 ,390 (73,610) Raymond Storm Sewer 1 ,300,000 529,913 530,371 458 Rental - Equipment 2,000 2,000 353 (1 ,647) Electricity 74,400 74,400 100,847 26,447 Cellular Telephone 4,000 4,000 3,630 (370) Street Lighting 6,000 6,000 2,295 (3,705) Training and Conferences 7,525 7,525 4,395 (3,130) Operating Supplies 30,000 15,000 10,938 (47062) Gasoline 30,250 30,250 41 ,627 11 ,377 Hand Tools 2,500 2,500 786 ( 1 ,714) Gravel 2,500 2,500 21147 (353) IMRF Participants 21 ,238 21 ,238 23,282 2,044 Social Security and Medicare 21 ,349 21 ,349 23,468 21119 Hanging Baskets 2,000 2,000 1 ,800 (200) Mosquito Control 30,000 30,000 28,414 (1 ,586) Safety Equipment 11000 1 ,000 969 (31 ) Bristol Ridge Road 11000 00 750,000 3,372 (746,628) In Town Road Program 2,500,000 2,500,000 2,0363590 (463,410) Tree and Stump Removal 23,000 23,000 13,150 (9,850) Sidewalk Construction 2,500 2,500 1 ,473 ( 1 ,027) Fox Hill SSA Expenses 18,000 18,000 26,434 8,434 Fox Road Sidewalk 25,000 25,000 (253000) Road Contribution Fund Projects 180,000 126/71 Improvements 19,000 19,000 ( 19,000) Asphalt Pavement 27,573 Salary Survey 6,353 Total Streets and Alleys 6,049,560 4,803,725 3,429,973 ( 1 ,373 752) Health and Sanitation Garbage Services 13031 ,400 1 ,000,000 1 ,0385809 38,809 Leaf Pickup 6.000 6,000 5,040 (960) Total Health and Sanitation 1 ,0372400 1 006,000 1 ,043,849 37 849 Total Public Works 7,086,960 5,809,725 41473,822 ( 1 ,335,903) Total Expenditures $ 16.317,671 14.969.104 11683,105 ( 1 ,285,9991 8 UNITED CITY OF YORKVILLE, ILLINOIS Combining Balance Sheet Normans Governmental Funds April 30, 2008 Special Revenue Parks and Motor Police Public Works Recreation Fuel Equipment Equipment Equipment Land Tax Capital Capital Capital Cash Fund Fund Fund Fund Fund ASSETS Assets Cash and Equivalents $ 387, 105 209,016 551,415 57,875 Receivables: Intergovernmental Receivables 25,081 269,670 Interfund Receivables Other Assets Total Assets S 412, 186 209,016 551 ,415 57,875 261670- LIABILITIES AND FUND BALANCES Liabilities Accounts Payable S 74,541 11 ,751 44,120 14,500 33,473 Accrued Payroll Deferred Revenue Interfund Payables 1 ,157 509,019 'Total Liabilities 75,698 11 ,751 44,120 14,500 542,492 Fund Balances - Unreserved Reserved for Capital Proposes 197,265 507,295 43,375 Unreserved Special Revenue Funds 336,488 (272,822) Debt Service Fund Capital Projects Fund Total Fund Balances 336,488 197,265 507,295 43,375 (272,922) "Total Liabilities and Fund Balances S 412. 186 209.016 551 .415 57,875 262,670 1 I Capital Special Revenue Projects Total Total Parks & Fox Countryside Downtown Nonmajor Municipal Nonmajor Recreation Industrial TIT TIP Special Debt Building Governmental Fund Fund Fund Fund Revenue Funds Service Fund Fund Funds 70,011 183,227 2,884,769 28,723 4,372,141 140,592 4,512,733 294,751 294,751 3,620 3,620 9,686 9,686 9,686 79,697 183,227 2,884,769 28 723 4,676,578 144 212 4,820,790 56,724 603 351 236,063 586 236,649 12,581 12,581 12,581 40,317 40,317 40,317 2,000 1 .557 513,733 381 ,471 513,938 1,409,142 111,622 2,160 351 802,694 391 ,471 514.524 1 ,698,689 2,882,609 3,630,544 3,630,544 (31 ,925) 183,227 28,372 243,340 243,340 (237,259) (237,259) (514,524) (514,524) (31 ,925) 183,227 2,882,609 28,372 3,873,884 (237259) (514524) 3,122,101 79,697 182,227 2,884,769 28.723 4,676,578 144 I 4,82O.7-9L 2 UNITED CITY OF YORKVILLE, ILLINOIS Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nommajor Governmental Funds For the Year Ended April 30, 2008 _ Special Revenue Parks and Motor Police Public Works Recreation Fuel Equipment Equipment Equipment Land Land Tax Capital Capital Capital Cash Acquisition Fund Fund Fund Fund Fund Fund Revenues Property Taxes S ' Motor Fuel Tax 328,650 Licenses, Permits and Fees 101 ,100 239,900 18,800 60,313 Investment Income 22,600 Contributions 4,295 Grants 397,670 Other Revenue 42,818 Total Revenues 394,068 105,395 239,900 18,800 457,983 Expenditures Current Culture and Recreation 511 ,767 1 ,000 Community Development Total Curren) Expenditures - - - 511 ,767 1 000 Capital Outlays 536,874 262,904 282,765 138,128 51,153 Debt Service Principal Interest and Fees Total Debt Service Total Expenditures 536,874 262,904 282,765 138,128 511 ,767 52,153 Excess (Deficiency) of Revenues over Expenditures (142,806) (157 509) (42,865) (119,328) (53,794) (52,153) Other Financing Sources (Uses) Sale of Capital Assets 400 72,316 14,000 Transfers In 125,000 42,500 48,245 21153 Transfers Out (42,500) ( 16,000) Total Other Financing Sources (Uses) - 125,400 29,816 56,500 32,245 2, 153 Net Change in Fund Balances (142,806) (32, 109) (13,049) (62,828 (21 ,539) (50,000) Fund Balance at Beginning of Year 479,294 229,374 520,344 106,203 (251 ,283) 50,000 Fund Balance at End of Yea) S 336,488 197,265 507,295 43.375 (272,82)) 3 Capital Special Revenue Projects Total Total Parks & Fox Countryside Downtown Nonmajor Municipal Nomnajor Recreation Industrial TIT TIT Special Debt Building Governmental Fund Fund Fund Fund Revenue Funds Service Fund Fund Funds 169,251 7,954 34,760 2115965 211 ,965 328,650 3285650 297,744 717,857 64,650 782,507 7,133 4,707 103,312 137,752 137,752 18,223 22,518 25,000 47,518 2,000 399,670 399,670 146 996 189,814 189,814 472,096 173,958 111 ,266 34,760 2,008,226 89,650 2,097,876 1 ,718,786 2,231 ,553 2,231 ,553 269 4,914 6,388 11 ,571 11,571 1 ,718,786 269 4,914 6,389 2,243,124 2,243,124 17271 ,824 43, 145 1 ,314,969 60,000 60,000 285,000 345,000 18,015 142,868 160,893 185,999 346,882 78,015 142,868 220,883 470,999 691 ,892 1 ,718,786 78 284 147,782 6,388 3,735 831 470,999 43,145 4 249 975 ( 1 ,246,690) 95,674 (36,516) 28,372 ( 1 ,727,605) (470,999) 46,505 (2,152,099) 86,716 86,716 11161 ,778 1 ,379,676 334,307 1 ,713,983 (2 153) (60,653) (284,923) (345,576) 1 ,159,625 1 ,405,739 334,307 (284,923) 1 ,455,123 (87,065) 95,674 (36,516) 28,372 (321 ,866) (136,692) (238,418) (696,976) 55, 140 87,553 2,919 125 4,195,750 (100 567) (276, 106) 3,819,077 (31 ,925) 183,227 2,882,609 28,372 3,873,884 (237,259) (514,524) 3,122 101 4 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, 2008 Variance from Final Budget Budget Actual Over (under) Revenues Motor Fuel Tax $ 315,000 328,650 13,650 Investment Income 15,000 22,600 71600 Other Revenue 157,000 42,818 ( 114182) Total Revenues 487,000 394,068 (92,932) Expenditures Capital Outlay Streets and Alleys 677,000 536 874 ( 140,126) Net Change in Fund Balance (1905000) ( 142,806) 47,194 Fund Balance at Beginning of Year 479,294 479,294 Fund Balance at End of Year _$ 289,294 336,488 47, 194 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, 2008 Variance from Final Budget Budget Actual Over (Under) Revenues Licenses, Permits and Fees Police Development Fees $ 155,000 101 , 100 (53,900) Contributions 4,050 4,295 245 Other Revenue 7,500 (7,500) Total Revenues 166,550 105,395 (61 ,155) Expenditures Capital Outlay Police Equipment Lethal/Non-Lethal Weapons 8,000 4,811 (3, 189) Equipment 20,000 305026 10,026 K-9 Equipment 21500 (2,500) Car Build Out 53,802 62,295 8,493 Weather Warning Sirens 82,648 (82,648) Vehicles 80,000 70,189 (93811 ) Software 95,583 95,583 Total Expenditures 24;,950 262,904 15,954 Excess (Deficiency) of Revenues over Expenditures (80,400) (157,509) (77,109) Other Financing Sources Sale of Capital Assets 400 400 Transfers In 125,000 125 000 Total Other Financing Sources 400 125,400 125,000 Net Change in Fund Balance (80,000) (32, 109) 47,891 Fund Balance at Beginning of Year 229,374 229,374 Fund Balance at End of Year $ 149,374 197,265 47,891 2 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues, Expenditures and 1 Changes in Fund Balance - Budget and Actual ' Public Works Equipment Capital Fund For the Year Ended April 30, 2008 Variance from Final Budget Budget Actual Over (Under) Revenues Licenses, Permits and Fees Development Fees $ 369,600 239,900 ( 129,700) Expenditures Capital Outlay Public Works Equipment Vehicles 313,316 268,429 (445887) Skidsteer Upgrade 9,500 3,600 (5,900) Truck Accessories 14,000 51587 (8,413) Facility Expansion 128,600 55149 ( 1235451 ) Equipment 125,000 (125,000) Total Expenditures 590,416 282,765 (307651 ) Excess (Deficiency) of Revenues over Expenditures (220,816) (42,865) 177,951 Other Financing Sources Sale of Capital Assets 63,316 72,316 9,000 Transfe s Out (42,500) (42,500) Total Other Financing Sources 20,816 29,816 (9,000) Net Change in Fund Balance (200)000) ( 13,049) 186,951 Fund Balance at Beginning of Year 520,344 520,344 Fund Balance at End of Year $ 320.344 507.295 186,951 3 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues, Expenditures and �- Changes in Fund Balance - Budget and Actual ' Parks and Recreation Equipment Capital Fund For the Year Ended April 30, 2008 Variance from Final Budget Budget Actual Over (Under) Revenues Licenses, Permits and Fees $ 18,000 18,800 800 Expenditures Capital Outlay Park Equipment Pick-Up Trucks 25,000 21 ,635 (3,365) Mower 66,000 59,975 (6,025) Computer Server 5,000 4,729 (271 ) Other 65,500 51 ,789 ( 13711 ) Total Expenditures 161 ,500 138,128 (23,372) Excess (Deficiency) of Revenues over Expenditures ( 143,500) ( 119,328) 24J72 Other Financing Sources Sale of Capital Assets 16,000 14,000 (23000) Transfers In 42,500 42,500 Total Other Financing Sources 58,500 56,500 (2,000) Net Change in Fund Balance (85,000) (62,828) 225172 Fund Balance at Beginning of Year 106,203 106,203 Fund Balance at End of Year $ 21 ,203 43,375 22,172 4 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, 2008 Variance from Final Budget Budget Actual Over (Under) Revenues Licenses, Permits and Fees Autumn Creek $ 26,517 345750 81233 Blackberry Woods 41545 5,682 11137 Eu nn wood 1133043 (113,043) Country Hills 1 ,200 (1 ,200) Heartland Circle 20,000 (20,000) Hudson Lakes 10,000 ( 10,000) Kendallwood Estates 1Q000 ( 10,000) Klyn's Crossing 1 ,570 (1 ,570) Prestwick 20,000 6,607 (13,393) River's Edge 2,684 (2,684) Sunflower 361 .00 361 Whispering Meadows 14, 100 11 ,842 (2,258) Woodworth 1 ,071 1 ,071 Total Licenses, permits and Fees 224,020 60,313 (163,707) Grants OSLAD Grants Cannonball Ridge Park 128,000 128,000 Praire Meadows Park 400,000 127,207 (272,793) Whispering Meadows Park 362,000 142,463 (219,537) Total Grants 8902000 397,670 (492,330) Total Revenues 1 , 114,020 457,983 (656,037) Expenditures Current Culture and Recreation Grande Reserve Park 19,678 19,678 Prairie Meadows 150,000 2315450 81 ,450 Raintree Village 1 ,800 1 ,800 Rivers Edge Park Whispering Meadows 350,000 215,865 ( 134,135) Hoover Holding Costs 379,282 (3797282) Mosier Holding Costs 15,700 42,974 27,274 Total Expenditures 894,982 511 ,767 (3835215) (Cont.) 5 UNITED CITY OF YORKVILLE, ILLINOIS , Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual (Cont.) Land Cash Fund For the Year Ended April 30, 2008 Variance from Final Budget Budget Actual Over (Under) Excess (Deficiency) of Revenues over Expenditures 219,038 (53,784) (272,822) Other Financing Sources (Uses) Transfers In 485245 48,245 Transfers Out ( 16,000) ( 16,000) Total Other Financing Sources (Uses) 325245 32,245 Net Change in Fund Balance 251 ,283 (21 ,539) (2725822) Fund Balance at Beginning of Year (251 ,283) (251 ,283) Fund Balance at End of Year $ (272.822) (272.822) 6 UNITED CITY OF YORKVILLE, ILLINOIS , Schedule of Revenues, Expenditures and - Changes in Fund Balance - Budget and Actual ^ ' i Land Acquisition Fund For the Year Ended April 30, 2008 Variance from Final Budget Budget Actual Over (Under) Expenditures Current Land Appraisals $ 1 ,000 1 ,000 Capital Outlay Land Acquisition 492000 51 , 153 2J53 Total Expenditures 50,000 52, 153 21153 Other Financing Uses Transfers In 2, 153 (2,153) Net Change in Fund Balance (50,000) (50,000) Fund Balance at Beginning of Year 50,000 50 000 Fund Balance at End of Year $ 7 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, 2008 Variance from Final Budget Budget Actual Over (under) Revenues Licenses, Permits and Fees Fees for Programs $ 276,500 279,040 2,540 Concessions 18,000 18,704 704 Total Licenses, Permits and Fees 294,500 297,744 3,244 Investment Income 6,200 7,133 933 Contributions Donations 13,000 16,323 3,323 Tree Donations 1 ,300 1 ,900 600 Total Contributions 14,300 18,223 3,923 Grants Youth Services Grant 3,600 2,000 ( 1 ,600) Other Revenue Rental Income 1 ,815 3,215 1 ,400 Vending Machine Income 2,150 2,150 Golf Outing Revenue 30,694 30,694 Hometown Days Revenue 110,936 110,937 1 Total Other Revenue 1452595 146,996 1 ,401 Total Revenues 464,195 472,096 7 901 Expenditures Current Culture and Recreation Park Operations Salaries - Employees 427,000 428,388 1 ,388 Salaries - Part-Time 48,000 33,153 ( 14,847) Salaries - Overtime 7,000 3,593 (31407) Master Plan/Community Survey 10,500 10,772 272 Park Contractual 215500 20,400 (1 , 100) Maintenance - Equipment 8,000 6,254 ( 1 ,746) Maintenance - Parks 503000 47,568 (2,432) Wearing Apparel 7,000 63992 (8) Rental Equipment 37000 2,783 (217) Cellular Telephone 4,000 4,259 259 (Cont.) 8 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, 2008 Variance from Final Budget Budget Actual Over (Under) - Expenditures (Cont.) Current (Cont.) Culture and Recreation (Cont.) Perk Operations (Cont.) Land Developer 8,550.00 7,556 (994) Legal 3,000 14,385 11 ,385 Training and Conferences 8,000 11 ,082 3,082 Travel Expenses 33000 3,109 109 Office Supplies 11500 11094 (406) Operating Supplies 30,000 29,646 (354) Hand Tools 3,500 3,450 (50) Christmas Decorations 51000 3,250 ( 1 ,750) Public Decoration 3,000 1 ,730 (1,270) 1MRF Participants 32,500 33,486 986 Social Security/Medicare 37,750 355845 ( 17905) Office Equipment 25500 565 ( 15935) Flowers/Trees 7,000 7, 108 108 Total Park Operations 731 ,300 716,468 (14,832) Recreation Operations Salaries - Employee 393,000 409,665 16,665 Salaries - Concession 6,750 7,905 15155 Salaries - Pre-School 83,000 73,453 (9,547) Salaries - Overtime 15 15 Salaries - Instructor Contractual 57,400 105,573 48,173 Salaries - Recording Secretary 2,500 31169 669 Maintenance Supplies 5,000 4,205 (795) Maintenance - Vehicles 2,500 1 ,334 ( 1 , 166) Maintenance - Office Equipment 6,000 41294 (1 ,706) Youth Services Grant Expenses 2,000 25100 100 Electricity 8,820 8,900 80 Telephone/Internet 11300 1 ,328 28 Cellular Telephone 5,000 5,599 599 Portable Toilets 7,000 8,743 1 ,743 Publishing/Advertising 27,920 28,052 132 Books/Publications 500 321 ( 179) Beecher Deposit Refund 11500 ( 13500) Dues 21500 3,552 1 ,052 (Cont.) 9 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, 2008 Variance from Final Budget Budget Actual Over (Under) Expenditures (Cont.) Current (Cons.) Culture and Recreation (Cont.) Recreation Operations (Cont.) Professional Growth/Subscriptions Training and Conferences 10,200 51281 (4,919) Travel Expenses 55220 1 ,390 (3,830) Office Supplies 6,000 6,612 612 Program Supplies 50, 100 64,351 14,251 Operating Supplies 3,800 3,407 (393) Rea cation Equipment 61000 6,424 424 Postage and Shipping 71600 11 ,086 3,486 Gasoline 41200 4,521 321 Mileage 200 370 170 Golf Outing Expenses 18,780 18,779 ( 1) Concessions 17,650 25, 142 71492 Hometown Days Expenses 95,686 98,780 31094 Scholarships 1,800 512 (1 ,288) Program Refund 81000 8,842 842 IMRF Participants 36,346 31 ,891 (4,455) Social Security/Medicare 36,537 39,543 3,006 Computer Equipment & Software 27025 11807 (218) Contingencies 14,364 5,372 (8,992) Total Recreation 937,213 1A02,318 65,105 Total Expenditures 1 ,668,513 1 718 786 50,273 Excess (Deficiency) of Revenues over Expenditures ( 1 ,2043318) ( 1 ,246,690) (42,372) Other Financing Sources (Uses) Transfers In 1 ,161 ,778 11161,778 Transfers Out (2,153) (2,153) Total Other Financing Sources (Uses) 1, 161 ,778 1 , 1593625 2,153 Net Change in Fund Balance (425540) (87,065) (44,525) Fund Balance at Beginning of Year 555140 55, 140 Fund Balance at End of Year $ 12.600 (31 .925) (44.525) 10 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues, Expenditures and - Changes in Fund Balance - Budget and Actual Fox Industrial Fund For the Year Ended April 30, 2008 Variance from Final Budget Budget Actual Over (Under) Revenues Property Taxes $ 146,600 169,251 22,651 Investment Income 3 500 4,707 1 ,207 Total Revenues 1502100 1733958 23,858 Expenditures Current Community Development Administration Fees 375 269 ( 106) Debt Service Principal 60,000 60,000 Interest 18,015 18,015 Total Debt Service 78,015 78,015 Total Expenditures 78,390 78,284 (106) Net Change in Fund Balance 71 ,710 95,674 235964 Fund Balance at Beginning of Year 87,553 87,553 Fund Balance at End of Year $ 159,263 183,227 23,964 ll iI UNITED CITY OF YORKVILLE, ILLINOIS , Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Countryside TIF Fund For the Year Ended April 30, 2008 Various from Final Budget Budget Actual Over (Under) Revenues Property Taxes $ 3,965 75954 31989 Investment Income 75,000 103,312 28,312 Total Revenues 78 965 111,266 32,301 Expenditures Current Community Development Administrative Fees 2,500 4,914 2,414 Debt Service Interest 142,868 142,868 Total Expenditures 145,368 147,782 2,414 Net Change in Fund Balance (66,403) (36,516) 29,887 Fund Balance at Beginning of Year 2,919,125 2,919,125 Fund Balance at End of Year $ 2,852,722 2.882,609 29,887 12 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Downtown TIF Fund For the Year Ended April 30, 2008 Various from Final Budget Budget Actual Over (Under) Revenues Property Taxes $ 26,059 34,760 8,701 Expenditures Current Community Development Administrative Fees 10,000 6,388 (3,612) Net Change in Fund Balance 16,059 28,372 12,313 Fund Balance at Beginning of Year Fund Balance at End of Year $ 16.059 28.372 12,313 13 UNITED CITY OF YORKV ILLE, ILLINOIS i 1 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual t Debt Service Fund For the Year Ended April 30, 2008 Variance fran Final Budget Budget Actual Over (Under) Revenues Other Revenue $ 44,500 (44,500) Expenditures Debt Services Principal 2855000 285,000 Interest 185,999 185 999 Total Expenditures 470,999 470,999 Excess (Deficiency) of Revenues over Expenditures (426,499) (470)999) (44,500) Other Financing Sources Transfers In 334,307 334,307 Net Change in Fund Balance (92,192) ( 136,692) (44,500) Fund Balance at Beginning of Year (1005567) (100,567) Fund Balance at End of Year $ (192.759) (237.259) (44.500) 1 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, 2008 Variance from Final Budget Budget Actual Over (under) Revenues Licenses, Permits and Fees $ 305,705 643650 (241 ,055) Donations 25,000 25,000 Total Revenues 305,705 89,650 (216,055) Expenditures Capital Outlays 20,782 43,145 227363 Excess of Revenues over Expenditures 284,923 46,505 (238,418) Other Financing Uses Transfers Out (284,923) (284,923) Net Change in Fund Balance - (238,418) (238,418) Fund Balance at Beginning of Year (276,106) (276,106) Fund Balance at End of Year $ (276, 106) (514,524) (238,418) 1 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues, Expenses and Changes in Net Assets - Budget and Actual t Sewer Operation and Improvement Fund For the Year Ended April 30, 2008 Variance from Final Budget Budget Actual Over (Under) Operating Revenues Charges for Services $ 616863745 855,334 (5,831 ,411 ) Operating Expenses Operations 376,205 302,823 (73,382) Improvements 5,745,034 8,792 (53736,242) Depreciation 69,044 69,044 Total Operating Expenses 6, 121 ,239 380,659 (5,740,580) Operating Income 565,506 474,675 (90 831 ) Nonoperating Revenues (Expenses) Connection Fees 874,525 732,375 (142,150) Recapture Fees 14,200 14,200 Investment Income 65,000 114,227 49,227 Amortization Expense (31 , 138) (31 ,138) Interest Expense (712,506) (766,127) (53,621 ) Total Nonoperating Revenues (Expenses) 2271019 63,537 ( 163,482) Income before.Transfers 7923525 538,212 (254,313) Other Financing Sources (Uses) Contributions - Capital Assets 434,351 434,351 Transfers In 150,000 150,000 Transfers Out (220,578) ( 220.578) Total Other Financing Sources (Uses) (70,578) 363,773 4345351 Change in Net Assets 721 ,947 901 ,985 180,038 Net Assets at Beginning of Year, As Restated 3,050,433 31050,433 Net Assets at End of Year _ $ 3.772.380 31952.418 180.038 1 UNITED CITY OF YORKVILLE, ILLINOIS t Schedule of Revenues, Expenses and Changes in Net Assets - Budget and Actual Water Operation and Improvement Fund For the Year Ended April 30, 2008 Variance from Final Budget Budget Actual Over (Under) Operating Revenues Charges for Services $ 1 ,641 ,000 11920,029 279,029 Operating Expenses Operations 114263000 114093327 (163673) Improvements 3,0595855 379,354 (2,680,501 ) Depreciation 715,877 715,877 Total Expenses 4,485,855 2,504,558 ( 1 ,981 ,297) Operating Income (Loss) (2,844,855) (5845529) 21260,326 Nonoperating Revenues (Expenses) Connection Fees 1,062,000 9385120 (123,880) Recapture Fees 143200 143200 Investment Income 65,000 115,985 50,985 Other Revenue 2,096,000 96,000 (23000,000) Amortization Expense (92,869) (92,869) Interest Expense (428,058) (439,546) (11 ,488) Total Nonoperating Revenues (Expenses) 2,794,942 631 ,890 (2,163052) Income Before Transfers and Contributions (492913) 475361 97,274 Other Financing Sources (Uses) Contributions - Capital Assets 11461,096 11461 ,096 Transfers In 200,000 200,000 Transfers Out (450,000) (669,947) (219,947) Total Other Financing Sources (Uses) (250,000) 991 ,149 1 ,241 149 Change in Net Assets (299,913) 13038,510 1 ,338,423 Net Assets at Beginning of Year, As Restated 16,007,096 16,007,096 Net Assets at End of Year $ 15,707A83 17,045,606 1 ,338,423 2 `,SOD Cl;y Reviewed By: Agenda Item Number J� 0.c� Legal El I I esr yeas Finance ❑ Engineer ❑ � Tracking Number City Administrator 1-1 W O Consultant ❑ q A c0002 - l 1 Agenda Item Summary Memo Title: Review of 2008-2009 Non-General Fund Budget Meeting and Date: Administration— 1/8/09 Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Susan Mika Finance Name Department Agenda Item Notes: UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008 - 2009 BUDGET REVISION MOTOR FUEL TAX 2008-2009 2008-2009 2005-2006 2006-2007 2007-2008 Original November Revised % ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget $ CHANGE CHANGE REVENUES 15-000-40-00-3999 BEGINNING FUND BALANCE - 505,226 479,294 118,520 - 336,488 217,968 184% 15-000 40-00-4060 MOTOR FUEL TAX ALLOTMENTS 266,560 307,043 328,650 325,000 133,080 252,500 (72,500) -22% 15-000 44-00-4490 MISC INCOME - 11 ,806 42,818 - - - - 0% 15-000-44-00-4401 GAME FARM ROAD DESIGN - - - 157,000 - 157,000 - 0% 15-000-46-00-4600 INVESTMENT INCOME 15,528 24,062 22,600 14,000 4,324 6,600 (7,400) -53% TOTAL REVENUES: 282,089 848,137 873,362 614,520 137,404 752,588 138,068 22% EXPENSES 15-000-65-00-5800 CONTINGENCY 11 ,936 455 43,032 - - - - 0% 15-000-65-00-5818 SALT 46,482 63,801 97,754 86,000 86,197 86,000 - 0% 15-000-75-00-7007 SIGNS 9,799 9,574 8,751 14,550 9,981 14,550 - 0% 15-000-75-00-7008 CRACK FILLING 32,200 18,759 2,084 20,000 23,736 20,000 - 0% 15-000-75-00-7106 GAME FARM SURVEYING - - 92,862 68,000 99,753 158,800 90,800 134% 15-000-75-00-7107 GAME FARM ENGINEERING 65,721 34,902 151 ,208 314,000 - 314,000 - 0% 15-000-75-00-7110 COLD PATCH 886 3,996 11 ,459 3,720 528 3,720 - 0% 15-000-75-00-7111 HOT PATCH 1 ,830 6,977 2,136 8,250 - 8,250 - 0% 15-000-75-00-7112 VAN EMMON - - - - - - - 0% 15-000-75-00-7113 COUNTRYSIDE PKWY CONST. - 201 ,442 - - 8,380 - - 0% 15-000-75-00-7114 RT. 126 / 71 TRAFFIC SIGNALS - - 560 - - - - 0% 15-000-75-00-7115 PALMER COURT - - - - - - - 0% 15-000-75-00-7116 WOOD DALE - - - - - - - 0% 15-000-75-00-7117 FAXON ROAD ROW AGO - - 5,915 - - - - 0% 15-000-75-00-7118 Rt. 34 & SYCAMORE TRAFF SIG - - 121 ,113 - 2,517 - - 0% 15-000-75-00-7119 GAME FARM ROW - - - 100,000 - 100,000 - 0% 15-000-99-00-9960 TRANSFER TO FOX INDUSTRIAL 31 ,190 - - - - - - 0% TOTAL EXPENSES: 200,044 339,906 536,874 614,520 231 ,092 705,320 90,800 15% TOTAL FUND REVENUES 282,089 848,137 873,362 614,520 137,404 752,588 138,068 22% TOTAL FUND EXPENSES 200,044 339,906 536,874 614,520 231 ,092 705,320 90,800 15% FUND SURPLUS (DEFICIT) BALANCE 82,045 508,231 336,488 - (93,688) 47,268 47,268 UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION MUNICIPAL BUILDING 2008-2009 2005-2006 2006-2007 2007-2008 Original November 2008-2009 $ % ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Revised Budget CHANGE CHANGE REVENUES 16-000-40-00-3999 BEGINNING FUND BALANCE - (208,136) (276,106) - - (514,524) (514,524) 16-000-42-00-4211 DEVELOPMENT FEES-BUILDING 85,950 79,350 64,650 100,000 11 ,700 22,000 (78,000) -78% 16-000-42-00-4215 BEECHER RENTAL FEE 7,095 12,100 - - 7,000 6,000 6,000 100% 16-000-42-00-4216 RENTAL FEES 40,000 - - - - - - 0% 16-000-44-00-4400 BEECHER CENTER DONATION - - 25,000 - - - - 0% 16-000-49-00-4901 TRANSFER FROM GENERAL FUND 102,043 64,647 - - - - - 0% 16-000-49-00-4902 TRANS FROM LAND ACQUISITION - 13,618 - - - - - 0% TOTAL REVENUES: 235,088 (38,421) (186,456) 100,000 18,700 (486,524) (586,524) -587% EXPENSES 16-000-62-005416 GENERAL BLDG & GRNDS 689 1 ,171 - - - - - 0% 16-000-75-00-7008 ENTRYWAYSIGNS - - 257 - - - - 0% 16-000-75-00-7200 BLDG IMPROV- PARK & REC 17,379 12,105 - - - - - 0% 16-000-75-00-7202 BLDG IMPROVE - CITY HALL - - - - - - - 0% 16-000-75-00-7203 BLDG IMPROVE-PUBLIC WKS 9,704 8,939 5,079 - - - - 0% 16-000-75-00-7204 BLDG MAINT - CITY HALL 15,549 6,497 20,311 - - - - 0% 16-000-75-00-7205 BLDG IMPROVEMENTS-LIBRARY 2,548 - - - - - - 0% 16-000-75-00-7206 LANDSCAPING - PUBLIC BLDINGS 2,044 1 ,678 1 ,289 - - - - 0% 16-000-75-00-7209 BEECHER PARKING LOT 41 ,120 - 16,208 - - - - 0% 16-000-75-00-7210 BLDG IMPROVE - POST OFFICE - 104,873 - - - - - 0% 16-000-75-00-7211 NEW BUILDINGS - - - 40,600 - - (40,600) -100% 16-000-78-00-9009 USE OF RESERVE - - - - - - - 0% 16-000-99-00-9901 TRANSFER TO GENERAL FUND - - 182,500 - - - - 0% 16-000-99-00-9965 TRANSFER TO DEBT SERVICE 103,923 102,423 102,423 59,400 29,700 59,400 - 0% TOTAL EXPENSES: 192,957 237,685 328,068 100,000 29,700 59,400 (40,600) -41% TOTAL FUND REVENUES 235,088 (38,421 ) (186,456) 100,000 18,700 (486,524) (586,524) -587% TOTAL FUND EXPENSES 192,957 237,685 328,068 100,000 29,700 59,400 (40,600) -41% FUND SURPLUS (DEFICIT) BALANCE 42,131 (276,106) (514,524) - (11 ,000) (545,924) (545,924) UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION FOX HILL SPECIAL SERVICE AREA 2008-2009 2006-2007 2007-2008 2008-2009 November Revised $ % ACCOUNT NUMBER DESCRIPTION Actual Actual Original Budget Actuals Budget CHANGE CHANGE REVENUES 11-000-40-00-4002 FOX HILL LEVY REVENUE 18,204 17,872 6,376 6,347 6,376 - 0% TOTAL REVENUES: 18,204 17,872 6,376 6,347 6,376 - 07 EXPENSES 11-000-65-00-5416 FOX HILL SSA EXPENSES 8,625 26,434 14,362 16,140 14,362 1 - 0% TOTAL EXPENSES: 8,625 26,434 14,362 16,140 14,362 - 0% TOTAL FUND REVENUES 18,204 17,872 6,376 6,347 6,376 - 0% TOTAL FUND EXPENSES 8,625 26,434 14,362 16,140 14,362 - 0% FUND SURPLUS (DEFICIT) BALANCE 9,579 (8,563) (7,986) (9,793) (7,986) - SSA COMMENTS: 1 Mowing 2,678 Beautification 510 Weeding 255 Mulching 765 Trail Maintenance 1 ,020 Trimming 829 Monument Repairs 64 General Maintenance 255 UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION SUNFLOWER SPECIAL SERVICE AREA 2006-2007 2007-2008 2008-2009 November 2008-2009 $ % ACCOUNT NUMBER DESCRIPTION Actual Actual Original Budget Actuals Revised Budget CHANGE CHANGE REVENUES 12-000-40-00-4002 SUNFLOWER LEVY REVENUE - - 15,925 15,925 15,925 (15,925) 0% TOTAL REVENUES: - - 15,925 15,925 15,925 (15,925) 0% EXPENSES 12-000-65-00-5416 SUNFLOWER MAIN - - 15,925 13,868 15,925 1 (15,925) 0% TOTAL EXPENSES: - - 15,925 13,868 15,925 (15,925) 0% TOTAL FUND REVENUES - - 15,925 15,925 15,925 (15,925) 0% TOTAL FUND EXPENSES - - 15,925 13,868 15,925 (15,925) 0% FUND SURPLUS (DEFICIT) BALANCE - - - 2,057 - - SSA COMMENTS: 1 Mowing 7,485 Beautification 1 ,274 Weeding 637 Mulching 1 ,592 Pond Maintenance 2,229 Trimming 1 ,911 Monument Repairs 159 General Maintenance 637 UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008.2009 BUDGET REVISION POLICE CAPITAL 2008-2009 2008-2009 2005-2006 2006-2007 2007-2008 Original November Revised $ ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget CHANGE CHANGE REVENUES 20-000-40-00-3999 BEGINNING FUND BALANCE - 165,558 229,374 125,598 - 114,617 (10,981 ) -9% 20-000-42-00-4212 DEV FEES - POLICE 195,600 140,850 101 ,100 200,000 33,300 30,300 (169,700) -85% 20-000-44-00-4402 K-9 DONATIONS 200 2,977 - 50 2,124 - (50) -100% 20-000-44-00-4403 IN CAR VIDEO DONATIONS 8,130 11 ,150 - 2,000 - 1 ,751 (249) -12% 20-000-44-004404 DONATIONS 1 ,500 42 4,295 2,000 - - (2,000) -100% 20-000-44-00-4405 WEATHER WARNING SIREN 29,231 8,358 - 7,500 - 82,648 75,148 1002% 20-000-44-00-4431 SALE OF POLICE SQUADS - 950 400 - 480 480 480 0 20-000-44-00-4440 SEIZED VEHICLES - - - - - - - 0% 20-000-44-00-4489 RICP DISASTER PLAN GRANT 9,990 - - - - - - 0% 20-000-44-00-4490 MISC INCOME 36,523 - - - - - - 0% 20-000-49-00-4901 TRANSFER - 82,402 125,000 - - - - 0% TOTAL REVENUES: 281 ,174 412,287 460,169 337,148 35,904 229,796 (107,352) -32% EXPENSES 20-000-44-00-5440 SEIZED VEHICLES - - - - - - - 0% 20-000-65-00-5811 LETHAL/NON-LETHAL WEAPON 6,825 7,000 4,811 10,000 400 400 (9,600) -96% 20-000-75-00-7001 EQUIPMENT 20,000 36,604 30,026 40,000 1,588 30,000 (10,000) -25% 20-000-75-00-7002 K-9 EQUIPMENT - 1 ,242 - 2,500 - 2,000 (500) -20% 2"00-75-00-7005 VEHICLES 72,385 104,270 70,189 85,000 - 60,000 (25,000) -29% 20-000-75-00-7006 CAR BUILD OUT 25,621 47,136 62,295 50,000 8,025 18,250 (31 ,750) -64% 20-000-75-00-7008 NEW WEATHER WARN SIRENS 10,450 - - 37,000 - 36,498 (502) -1 20-000-75-00-7009 RES-WEATHER WARN SIREN - - - 82,648 - 82,648 - 0% 20-000-75-00-7010 NEW WORLD SOFTWARE - - 95,583 - - - - 0% 20-000-75-00-7011 ARCHITECT FEES - 30,000 - - (30,000) -100% 20-000-78-00-9009 USE OF RESERVE 26,526 - - - - - - 0 20-000-99-00-9965 TRANSFER TO DEBT SERV FD 24,110 - - - - - - 0 TOTAL EXPENSES: 185,916 196,252 262,904 337,148 10,012 229,796 (107,352) -32% TOTAL FUND REVENUES 281 ,174 412,287 460,169 337,148 35,904 229,796 (107,352) -32% TOTAL FUND EXPENSES 185,916 196,252 262,904 337,148 10,012 229,796 (107,352) -32% FUND SURPLUS (DEFICIT) BALANCE 95,258 216,035 197,265 - 25,891 - - POLICE CAPITAL COMMENTS: UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION PUBLIC WORKS CAPITAL 2008-2009 2005-2006 2006-2007 2007-2008 Original November 2008-2009 ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Revised Budget $ CHANGE CHANGE REVENUES 21-000-40-00-3999 BEGINNING FUND BALANCE - 585,955 520,344 90,000 - 507,295 417,295 464% 21-000-42-00-4213 DEVELOPMENT FEES-PUBLIC WK: 481 ,500 344,750 239,900 280,000 77,400 105,000 (175,000) -63% 21-000-44-00-4430 SALE OF EQUIPMENT 34,114 - 72,316 16,000 8,000 - (16,000) -100% 21-000 49-00-4915 TRANSFER FROM WATER FUND 50,000 50,000 - - - - - 0% 21-000-49-00-4920 TRANSFER FROM SEWER FUND 30,000 30,000 - - - - - 0% TOTAL REVENUES: 595,614 1 ,010,705 832,560 386,000 85,400 612,295 226,295 59% EXPENSES 21-000-75-00-7001 EQUIPMENT - - - 55,000 6,655 55,000 1 - 0% 21-000-75-00-7005 VEHICLES 184,968 286,326 268,429 161 ,000 38,195 80,000 (81 ,000) -50% 21-000-75-00-7015 SKID STEER UPGRADE 3,952 4,500 3,600 5,000 4,399 5,000 - 0 21-000-75-00-7107 TRUCK ACCESSORIES 11 ,445 5,185 5,587 9,000 1 ,031 5,000 (4,000) -44% 21-000-75-00-7130 FACILITY EXPANSION 4,000 7,442 5,149 128,600 325,122 375,000 246,400 192% 21-000-78-00-9009 USE OF RESERVE 4,800 60,158 - - - - - 0 21-000-99-00-9941 TRANSFER TO PARKS CAPITAL - 42,500 - - - - 0 TOTAL EXPENSES: 209,165 363,611 325,265 358,600 375,402 520,000 161 ,400 45% TOTAL FUND REVENUES 595,614 1 ,010,705 832,560 386,000 85,400 612,295 226,295 59% TOTAL FUND EXPENSES 209,165 363,611 325,265 358,600 375,402 520,000 161 ,400 45% FUND SURPLUS (DEFICIT) BALANCE 386,449 647,094 507,295 27,400 (290,002) 92,295 64,895 PUBLIC WORKS CAPITAL COMMENTS: 1 Tractor and large ditch mower / enclosed trailer and barricades / safety supplies for street closures UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION PARKS & RECREATION CAPITAL 2005-2006 2006-2007 2007-2008 2008-2009 November 2008-2009 % ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Original Budget Acluals Revised Budget $ CHANGE CHANGE REVENUES 22-000-40-00-3999 BEGINNING FUND BALANCE - 11 ,454 106,203 26,948 - 43,375 16,427 61 % 22-000-42-00-4216 PARKS CAPITAL FEE 23,900 17,350 18,800 18,000 3,950 8,000 (10,000) -56% 22-000-42-00-4217 PARK CAPTIAL DONATIONS 7,000 - - - 8,822 8,822 8,822 100% 22-000-44-00-4430 SALE OF VEHICLES/EQUIPMENT - - 14,000 20,000 - 20,000 - 0% 22-000-49-00-4930 TRANSFER FROM GENERAL FD - 150,000 - - - - - 0% 22-000-49-00-4950 TRANSFER FROM PW CAPITAL - - 42,500 - - - - 0% TOTAL REVENUES: 30,900 178,804 181 ,503 64,948 12,772 80,197 15,249 23% EXPENSES 22-610-75-00-7006 PICK UP TRUCK/DUMP TRUCK 60,020 68,722 21 ,635 - - - - 0% 22-610-75-00-7009 COMPUTER WORKSTATIONS 8,351 - - - - - - 0% 22-610-75-00-7012 RIVERFRONT PLAYGROUND 630 - - - - - - 0% 22-610-75-00-7014 SIGN REPLACEMENTS 4,000 - - - - - - 0% 22-610-75-00-7015 PARKS EQUIPMENT 5,961 13,267 59,975 19,948 8,822 28,770 8,822 44% 22-610-75-00-7016 COMPUTER SERVER - - 4,729 - - 8,427 8,427 0% 22-610-75-00-7017 RECREATION EQUIPMENT 6,175 - - - - - - 0% 22-61045-00-7018 PARK REDEVELOPMENTS - - 51 ,789 45,000 42,273 43,000 1 (2,000) -4% TOTAL EXPENSES: PARKS 85,136 81 ,989 138,128 64,948 51 ,095 80,197 15,249 23% TOTAL FUND REVENUES 30,900 178,804 181 ,503 64,948 12,772 80,197 15,249 23% TOTAL FUND EXPENSES 85,136 81 ,989 138,128 64,948 51 ,095 80,197 15,249 23% FUND SURPLUS (DEFICIT) BALANCE (54,236) 96,815 43,375 - (38,323) - - PARKS AND RECREATION CAPITAL COMMENTS: 1 Cobb Park redevelopment UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION CITY WIDE CAPITAL 2007-2008 2008-2009 November 2008-2009 ACCOUNT NUMBER DESCRIPTION Actual Original Budget Actuals Revised Budget $ CHANGE CHANGE REVENUES 23-000-40-00-3996 ROAD CONTRIBUTION - 800,000 58,000 80,000 2 (80,000) New 23-000-42-00-4211 ENGINEERING CAPITAL FEE - 40,000 10,800 20,000 1 (20,000) New 23-000-45-00-4500 DOWNTOWN BRWN GRANT - 100,000 - 100,000 (100,000) New 23-000-49-00-4901 TRANSFER FROM GEN FD - 375,000 187,500 220,000 (220,000) New TOTAL REVENUES: - 1 ,315,000 256,300 420,000 - New EXPENSES 23-000-75-00-7005 ENGINEER CAPITAL (VEHICLES) - 40,000 - 20,000 1 (20,000) New 23-000-75-00-7099 PERIMETER RD STUDY - 40,000 - - 2 - New 23-000-75-00-7101 RON CLARK PROPERTY - 100,000 100,000 100,000 (100,000) New 23-000-75-00-7102 MCHUGH ROAD - 300,000 162,684 162,684 2 (162,684) New 23-000-75-00-7103 SIDEWALK REPLACEMENT - 15,000 2,229 1 ,186 (1 ,186) New 23-000-75-00-7104 ROB ROY FALLS SIGNAL - 75,000 - - - New 23-000-75-00-7105 BEECHER RD STUDY - 100,000 - - 2 - New 23-000-75-00-7106 DOWNTOWN BROWNFIELD - 100,000 - 100,000 (100,000) New 23-000-75-00-7107 COMED BIKE TRAIL - 50,000 - - - New 23-000-75-00-7108 RAYMOND BASIN - 30,000 - - - New 23-000-75-00-7109 KENNEDY ROAD - 90,000 - - 2 - New 23-000-75-00-7110 ASPHUALT PAVEMENT TREAT - 50,000 46,606 46,606 (46,606) New 23-000-75-00-7115 PALMER COURT - 65,000 70,841 70,841 (70,841 ) New 23-000-75-00-7117 FAXON ROAD ROW - 100,000 - - 2 - New TOTALEXPENSES - 1 ,155,000 382,360 501 ,317 - New TOTAL FUND REVENUES - 1 ,315,000 256,300 420,000 - New TOTAL FUND EXPENSES - 1 ,155,000 382,360 501 ,317 - New FUND SURPLUS (DEFICIT) BALANCE - 160,000 (126,060) (81 ,317) - CITY WIDE CAPITAL COMMENTS: 1 $100 ' 400 Permits 2 These projects are tied to the road contribution fees collected UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION DEBT SERVICE 2008-2009 2005-2006 2006-2007 2007-2008 2008-2009 November Revised $ % ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Original Budget Actuals Budget CHANGE CHANGE REVENUES 42-000-40-00-3999 BEGINNING FUND BALANCE - - (100,567) - - (237,259) (237,259) 42-000-44-00-4440 RECAPTURE-WATER/SEWER 114,554 153,252 - - 24,144 - - 0% 42-000-44-00-4441 LIBRARY BOND REFERENDUM - - - - - - - 0% 42-000-49-004901 TRANSFER FROM GENERAL FUND - 292,859 231 ,884 425,124 212,562 425,124 - 0% 42-000-49-00-4910 TRANSFER FROM POLICE EQUIP CAP 24,110 - - - - - - 0% 42-000-49-00-4925 TRANSFER FROM SANITARY SEWER 646,213 640,041 - - - - - 0% 42-000-49-00-4930 TRANSFER FROM WATER IMPRV FUND 296,442 443,121 - - - - - 0% 42-000-49-00-4940 TRANSFER FROM MUNICIPAL BLDG 103,923 102,423 102,423 59,400 29,700 59,400 - 0% TOTAL REVENUES: 1 ,185,242 1 ,631 ,696 233,740 484,524 266,406 247,265 (237,259) -49% EXPENSES 42-000-66-00-6001 CITY HALL BONDS-PRINCIPAL PMT 50,000 50,000 50,000 59,400 - 59,400 - 0% 42-000-66-00-6002 CITY HALL BONDS - INTEREST PMT 53,923 52,423 6,400 - 2,200 - - 0% 42-000-66-00-6003 IRBB - BRUELL STREET INTEREST PYMT 85,435 83,795 - - - - - 0% 42-000-66-00-6004 IRBB - BRUELL STREET PRINCIPAL PYMT 80,000 80,000 - - - - - 0% 42-000-66-00-6005 NORTH H2O TOWER INT PYMT 1 ,912 2,832 - - - - - 0% 42-000-66-00-6006 NORTH H2O TOWER PRIN PYMNT 23,088 21 ,795 - - - - - 0% 42-000-66-00-6007 4.8 MILLION DEBT CENT INT PYMT(WATER) 233,150 233,150 - - - - - 0% 42-000-66-00-6008 COUNTRYSIDE ALT REV PRINCIPAL PYMT 120,000 125,000 - - - - - 0% 42-000-66-00-6009 COUNTRYSIDE ALT REV INTEREST PYMT 120,638 118,012 - - - - - 0% 42-000-66-00-6010 COM ED/HYDRAULIC DEBT CERT. INT PYMT 43,217 41 ,328 - - - - - 0% 42-000-66-00-6011 COM ED/HYDRAULIC DEBT CERT. PRINC. 135,000 140,000 - - - - - 0% 42-000-66-00-6013 LIBRARY BOND 2005B INTEREST - - - - - - - 0% 42-000-66-00-6015 LIBRARY BOND 2006 INTEREST - - - - - - - 0% 42-000-66-00-6016 ROB ROY CREEK BOND - - - - - - - 0% 42-000-66-00-6041 IEPA DRINKING WTR PROJ L17-1563 - - - - - - - 0% 42-000-66-00-6042 IEPA DRINK WTR PROJ L17-1563 INT - - - - - - - 0% 42-000-66-00-6045 LOAN PYMT SSES IEPA PRINCIPAL - 31 ,275 - - - - - 0% 42-000-66-00-6049 SANITARY SIPHON L17-115300 INTEREST - 8,301 - - - - - 0% 42-000-66-00-6050 SANITARY SIPHON LI 7-115300 PRINCIPAL 38,980 (596) - - - - - 0% 42-000-66-00-6054 LOAN PYMT POLICE SQUAD CAR 24,037 - - - - - - 0% 42-000-66-00-6055 LOAN PAYMENT - SSES IEPA L17-1153INT 107,051 107,051 - - - - - 0% 42-000-66-00-6055 LOAN PAYMENT - SSES IEPA L17-1153 PRIN( - - - - - - - 0% 42-000-66-00-6056 Refunding 2006 Interest - - - - - - - 0% 42-000-66-00-6057 Refunding 2006 A Principal - - - - - - - 0% 42-000-66-00-6058 $2.8M North Water Tower 2002 Issue - - - - - - - 0% 42-000-66-00-6059 2007 A GO REFUND 02, 02A, 03 - - - - - - - 0% 42-000-66-00-6070 $650K ROAD IMPROVEMENT FROG INT. 14,273 26,070 22,820 29,745 9,873 19,745 (10,000) -34% 42-000-66-00-6071 $650K ROAD IMPROVEMENT FROG PRINC 50,000 65,000 75,000 75,000 - 85,000 10,000 13% 42-000-66-00-6072 2 MILLION ALT REVENUE (B.2 & B.3) INT. 29,800 234,139 - - - - - 0% 42-000-66-00-6073 2 MILLION ALT REVENUE (B.2 & B.3) PRINC - - - - - - - 0% 42-000-66-00-6074 $3.825 MILLION IN TOWN ROAD - INT. - 183,870 156,779 160,379 75,189 150,379 (10,000) -6% 42-000-66-00-6075 $3.825 MILLION IN TOWN ROAD - PRINC - - 160,000 160,000 - 170,000 10,000 6% TOTAL EXPENSES: 1 ,210,501 1 ,603,445 470,999 484,524 87,262 484,524 - 0% TOTAL FUND REVENUES 1 ,185,242 1 ,631 ,696 233,740 484,524 266,406 247,265 (237,259). -49% TOTAL FUND EXPENSES 1 ,210,501 1 ,603,445 470,999 484,524 87,262 484,524 - 0% FUND SURPLUS (DEFICIT) BALANCE (25,259) 28,251 (237,259) - 179,144 (237,259) (237,259) DEBT SERVICE COMMENTS: ALL WATER / SEWER / LIBRARY BOND PAYMENTS MOVED TO THEIR ORIGINATING DEPARTMENT'S OPERATING BUDGET UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION WATER IMPROVEMENTS AND OPERATIONS 2005-2006 2006-2007 2007-2008 2008-2009 Original November 2008-2009 % ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Revised Budget $ CHANGE CHANGE REVENUES 51-100-40-00-3999 BEGINNING FUND BALANCE 441,462 600,497 - 296,858 - - (296,858) -100% 51-100-42-00-4240 BULK WATER SALES 11,973 11,833 16,899 10,000 4,405 5,000 (5,000) -50% 51.100-42-00-4241 WATER SALES 1,222,781 1,324,777 1,604,884 1,450,000 926,711 1,500,000 50,000 3% 51-100-42-004242 WATER METER SALES 291,498 418,028 269,566 200,000 61,312 100,000 (100,000) -50% 51.100-42-00-4243 LEASE REVENUE - H2O TOWER 22,415 23,287 28,680 31,000 16,354 31,000 - 0% 51-100-44-00-4490 MISCELLANEOUS INCOME 290 488 498,257 - 775 - - 0% 51-100-46-00-4600 INVESTMENT INCOME 25,069 74,789 85,606 35,000 14,718 27,500 (7,500) -21% TOTAL OPERATING REVENUES: 2,015,487 2,453,699 2,503,892 4022,858 1,024,275 1,663,500 (359,358) -18% 51-20040-00-3999 BEGINNING FUND BALANCE (417,093) (52,217) - 527,625 - (104,225) (691,850) -131% 51-200-42-00-4220 CONNECTION FEES 1,537,680 1,319,125 938,120 534000 272,180 532,000 - - 0% 51-200-42-00-4230 MPI CONNECTION FEE RECOV - - - 425,600 - 425,600 - 0% 51-200-42-00-4240 AUTUMN CREEK CONN RECO - - - 106,400 - 106,400 - 0% 51-200-42-00-4221 SW WTR MAIN PROJECT REV 35,958 515 - 10,800,000 - - (10,800,000) -100% 51-200-42-00-4222 USGS SHALLOW WATER REV - - 96,000 - - - - 0% 51-200-46-00-4600 INVESTMENT INCOME 71,127 44,232 30,379 30,000 7,906 - (30,000) -100% 51-200-48-00-4800 LOAN PROCEEDS CONTRACT 6.1 - 1 ,402,853 - - - - - 0% 51-20048 00A801 IEPA LOAN CONTRACT B PROC 2,046,893 - - - - - - 0% 51-200-49-00-4901 TRANSFER FROM GENERAL FD 215,000 220,000 200,000 200,000 100,000 200,000 - 0% 51-200-49-00-4915 TRANSFER FROM WATER FUND - - - 0% TOTAL IMPROVEMENTS REVENUES: 3,489,565 2,934,508 1,264,499 12,621 ,625 380,086 1,099,775 (11,521,850) -91% TOTAL REVENUES: 5,505,052 5,388,207 3,768,391 14,644,483 1,404,361 2,763,275 (11,881,208) -100% OPERATIONS EXPENSES: 51-100-50-00-5107 SALARIES - EMPLOYEE 250,525 272,639 337,316 330,849 183,307 342,698 11,849 4% 51-100-50-00-5136 SALARIES-PART TIME 5,216 2,766 3,413 5,000 3,582 3,500 (1,500) -30% 51-100-50-00-5137 SALARIES - OVERTIME 38,898 42,723 30,020 35,000 8,553 30,000 (5,000) -14% 51-100-61-00-5300 LEGAL SERVICES 338 - 65 2,000 - 2,000 - 0% 51-100-61.00-5303 JULIE SERVICE 8,494 9,975 9,029 11,000 2,315 5,500 (5,500) -50% 51-100-62-00-5401 CONTRACTUAL SERVICES 4,227 4,925 9,454 7,500 8,803 10,000 2,500 33% 51-100-62-00-5407 TREATMENT FACILITIES O & M 73,749 101,895 203,597 220,000 113,022 220,000 2 - 0% 51-100-62-00-5408 MAINTENANCE-EQUIPMENT 1,941 7,137 1,944 7,500 2,842 7,500 - 0% 51-100-62-00-5409 MAINTENANCE-VEHICLES 1,109 2,072 2,506 8,000 1,457 8,000 - 0% 51-100-62-00-5411 MAINTENANCE-COMPUTERS 132 150 791 500 - 500 - 0% 51-100-62-00-5413 MAINTENANCE-CONTROL SYS 1,654 2,073 646 - - - - 0% 51-100-62-00-5421 WEARING APPAREL 2,451 4,499 4,741 4,500 1,253 4,500 - 0% 51-100-62-00-5422 WATER TOWER PAINTING 219,870 - - 335,000 169,063 270,000 (65,000) -19% 51-100-62-00-5434 RENTAL - EQUIPMENT - 240 - 2,000 233 2,000 - 0% 51-100-62-00-5435 ELECTRICITY 116,401 121,844 307,101 275,000 153,195 275,000 - 0% 51-100-62-00-5436 TELEPHONE 16,126 35,764 19,467 22,000 10,278 22,000 - 0% 51-100-62-00-5438 CELLULAR TELEPHONE 3,930 3,733 4,273 31300 2,072 3,300 - 0% 51-000-62-00-5439 LEAK DETECTION SURVEY - - - 18,000 - - (18,000) -100% 51-100-64.00-5600 DUES 770 1,161 1,064 1,000 785 1 ,000 - 0% 51-100-64-00-5603 SUBSCRIPTIONS 164 21 141 250 46 250 - 0% 51-100-64-00-5604 TRAINING & CONFERENCES 2,741 2,514 1,198 1 ,900 1,063 1,900 3 - 0% 51-100-64-00-5605 TRAVEL / MEALS / LODGING 945 1,321 2,470 4,000 786 3,000 (1,000) -25% 51-100-65.00-5804 OPERATING SUPPLIES 41,750 44,423 38,746 45,000 14,159 45,000 - 0% 51-100-65-00-5808 POSTAGE & SHIPPING 14,002 13,935 16,710 18,000 9,634 18,000 - 0% 51-100-65-00-5809 PRINTING & COPYING 9,610 9,981 12,664 13,000 1 ,710 13,000 - 0% 51-100.65-00-5810 PUBLISHING & ADVERTISING 150 1,137 286 1,200 37 1,200 - 0% 51-100-65-00-5812 GASOLINE 21,296 31,628 38,594 38,500 20,217 35,891 (2,609) -7% 51.100-65-00-5815 HAND TOOLS 20 38 1,231 1,000 - 1,000 - 0% 51-100-65-00-5817 GRAVEL 2,256 3,248 2,036 4,000 445 4,000 - 0% 51-100-65-00-5820 CHEMICALS 18,098 51,474 - - - - - 0% 51.100.65-00-5822 WATER SAMPLES 21,412 18,592 10,459 14,000 10,100 18,000 4,000 29% 51-000-66-00-8200 INTEREST EXPENSE - (30,050) 329,223 - - - - 0% 51-100-72-00-6500 IMRF PARTICIPANTS 23,343 26,570 28,165 29,000 14,933 28,362 (638) -2% 51-100-72-00-6501 SOCIAL SECURITY & MEDICARE 23,026 26,725 28,573 29,229 15,048 28,779 (450) -2% 51-100-75-004002 COMPUTER EQUIP & SOFTWARE 2,570 2,311 1,143 - 1,320 1,320 1,320 100% 51-100-75-00-7004 SAFETY EQUIPMENT 2,385 1,000 787 1,000 399 1 ,000 - 0% 51-100-75-00-7506 METER READERS 7,177 7,219 13,005 12,000 2,770 9,000 (3,000) -25% UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION WATER IMPROVEMENTS AND OPERATIONS 2005-2006 2006-2007 2007-2008 2008-2009 Original November 2008-2009 % ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Revised Budget $ CHANGE CHANGE OPERATIONS EXPENSES CONTINUED 51-100-75-004507 HYDRANT REPLACEMENT 1,976 - 9,169 6,500 - 2,500 (4,000) -62% 51-100-75-00-7508 METERS & PARTS 285,457 252,008 189,452 280,000 68,230 178,680 4 (101,320) -36% 51-000-75-00-7509 ELECTRICITY MONITOR - - - 12,000 - - (12,000) -100% 51-100-78-00-9005 REFUND - - - 1,500 390 1,500 - 0% 51-100-62-00-5422 WATER TOWER PAINTING - - - - - - - 0% 51-100-78-00-9006 MERIT - - - 13,234 - - (13,234) -100% 51-100-78-00-9009 USE OF RESERVE - - 65,805 1,536 - 1,536 - 0% 51-00048-00-9012 SALARY SURVEY - - - - - 0% 51-100-99-00-9901 TRANSFER TO GENERAL FUND 200,000 250,000 250,000 250,000 125,000 - (250,000) -100% 51-100-99-00-9950 TRANSFER TO PW EQUIP CAP 50,000 50,000 - - - 0% TOTAL OPERATIONS EXPENSES: 1 ,474,211 1,377,691 1,975,286 2,064,998 947,046 1 ,601 ,416 (463,582) -22% IMPROVEMENT EXPENSES: 51-200-61-00-5300 LEGAL SERVICES 3,153 428 - 4,000 - 4,000 - 0% 51-200-61-00-5301 ENGINEERING - GENERAL SVCS 14,636 20,000 4,967 20,000 - 20,000 - 0% 51-200-61-00-5400 RADIUM COMP PROJ/CNT B.2 & 3 1,001,893 265,993 3,023 - 274 - - 0% 51-200-61-00-5401 ENG-RADIUM/CNT B.2 & B.3 1,228,007 270,953 41,835 - 598 - - 0% 51-200-61-00-5402 ENG-SW H2O PROD-F - 233,296 - - - - - 0% 51-200-61-00-5405 PROF SVC/CONTRACT B.2 & 3 31,686 15,830 - - - - - 0% 51-200-61-00-5407 CONTRACT BI CONSRUCTION - 1,211 ,358 - - - - - 0% 51-200-61-00-5408 CENTRAL ZONE WATER IMP 127,272 45,210 - - - - - 0% 51-200-61-00-5410 ENGINEERING - CENTRAL ZONE 33,072 11,207 - - - - - 0% 51.200.61-00-5414 CONTRACT D SCADA SYSTEM 5,261 - - - - - 0% 51-200-61-00-5415 USGS GROUNDWATER STUDY 40,290 8,000 - - - - - 0% 51.200.61-00-5416 USGS GRNDWTR COUNTYWIDE 15,082 13,828 13,128 - - - - 0% 51-200-61-00-5417 USGS GRDWTR SHALLOW WTR 65,923 45,491 8,328 - - - - 0% 51-200-61-00-5418 ENG TOWER LANE REHAB HA - - 18,962 - - - - 0% 51-200-61-00-5419 ENG WELL 4 REHAB H.1 - - 136,409 - - - - 0% 51-200-61-00-5421 WELL 4 CONSTRUCTION - - - - 9,670 - - 0% 51-200-62-00-5460 MPIRECOVERY - - - 425,600 - 425,600 - 0% 51-200-62-00-5461 AUTUMN CREEK RECOVERY - - - 106,400 - 106,400 - 0% 51-200-62-00-5462 FOX HILL WATERMAIN RECAPTURE - - - 410,000 - - (410,000) -100% 51-200-62-00-5463 KENDALLWOOD ESTATES REIMB - - - - 96,902 - - 0% 51-200-65-00-5421 GIS SYSTEM 11,642 8,465 - - - - - 0% 51-200-65-00-5800 CONTINGENCY 23,388 - 113,123 - - - - 0% 51-200-66-00-6007 RADIUM COMPLIANCE BOND - - - 33,150 33,150 33,150 - 0% 51-200-66-00-6041 IEPA DRINKING WATER PRINCIPAL - - - 56,528 28,974 56,528 - 0% 51-200-66-00-6042 IEPA DRINKING WATER INTEREST - - - 52,708 16,906 52,708 - 0% 51-200-66-00-6056 2006A REFUNDING WTR INTEREST BD - - - 5,100 46,053 5,100 - 0% 51-200-66-00-6057 2006A REFUNDING WTR PRINCIPAL BD - - - 97,007 - 97,007 - 0% 51-200-66-00-6058 NORTH WTR TOWER 2002 ISSUE BD - - - 60,000 60,000 60,000 - 0% 51-200-66-00-6059 2007A REFUNDING WTR BOND - - - 135,066 62,533 135,066 - 0% 51-200-66-00-6072 $2M ALT REV WATER INTEREST BOND - - - 91 ,300 43,150 91 ,300 - 0% 51-200-66-00-6073 $2M ALT REV WATER PRINCIPAL BOND - - - 75,000 - 75,000 - 0% 51-200-75-00-7503 SOUTHWEST WATER MAIN PROD 24,800 - - 10,800,000 - - (10,800,000) -100% 51-200-75-00-7504 NORTH WATER TOWER 234,942 4,418 - - - - - 0% 51-200-75-00-7507 OVERSIZING - KYLYN'S CROSSING 38,877 - - - - - - 0% 51-200-75-00-7509 SCADA System 17,360 197,741 19,754 - - - - 0% 51-200-75-00-7520 SW Interceptor - - 184,681 - 11,493 - - 0% 51-200-75-00-7520 WATERMAIN PROJECTS - - - - - - - 0% 51-200-75-00-7522 IN TOWN ROAD PROGRAM WTR PROJ - - 102,004 - 5,305 - - 0% 51-200-99-00-9901 TRANSFER TO GENERAL FUND 200,000 200,000 419,947 200,000 100,000 - (200,000) -100% 51-200-99-00-9965 TRANSFER TO DEBT FUND 296,442 443,121 584,555 - - 0% TOTAL IMPROVEMENT EXPENSES: 3,413,724 2,995,339 1,650,717 12,571,859 515,009 1,161,859 (11,410,000) -91% TOTAL EXPENSES: 4,887,935 4,373,030 3,626,003 14,636,857 1 ,462,055 2,763,275 (11,873,582) -81% TOTAL FUND REVENUES 5,505,052 5,388,207 3,768,391 14,644,483 1 ,404,361 2,763,275 (11,881,208) -100% TOTAL FUND EXPENSES 4,887,935 4,373,030 3,626,003 14,636,857 1,462,055 2,763,275 (11,873,582) -100% FUND SURPLUS (DEFICIT) BALANCE 617,118 1,015,177 142,389 7,626 (57,694) (0) (7,626) UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008.2009 BUDGET REVISION WATER IMPROVEMENTS AND OPERATIONS 2005-2006 2006-2007 2007-2008 2008-2009 Original November 2008-2009 ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Revised Budget $ CHANGE CHANGE WATER COMMENTS: 2 Rising cost of salt and chemicals - producing more water 3 CEU classes for all license holders / class for MW 1 for license / 1/3 cast for Director 4 $75,000 for more fixed base radio read conversion / 3,000 hydrant gushers UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION SEWER MAINTENANCE AND IMPROVEMENTS 2008-2009 2008-2009 ACCOUNT 2005-2006 2006-2007 2007-2008 Original November Revised % NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget $ CHANGE CHANGE REVENUES 52-100-40-00-3999 BEGINNING FUND BALANCE 327,526 657,374 - 309,383 - - (309,383) -100% 52-100-42-00-4240 LIFT STATION INCOME - 19,097 10,101 - - - - 0% 52-100-42-00-4250 SEWER MAINTENANCE FEES 478,385 576,524 668,132 500,000 354,716 500,000 1 - 0% 52-100-42-00-4251 SEWER CONNECTION FEES 180,600 142,660 177,188 200,000 64,150 200,000 2 - 0% 52-100-46 00-4600 INVESTMENT INCOME 25,154 74,824 1 ,310,042 35,000 14,718 22,800 (12,200) -35% TOTAL MAINTENANCE REVENUES: 1 ,011 ,665 1 ,470,479 2,165,463 1 ,044,383 433,584 722,800 (321 ,583) -31% IMPROVEMENT REVENUES: 52-200-40-00-3999 BEGINNING FUND BALANCE 3,521 ,714 3,314,989 - - - 2,435,879 2,435,879 0% 52-200-42-00-4220 CONNECTION FEES 1 ,281 ,300 1 ,033,136 731 ,850 800,000 203,738 62,350 (737,650) -92% 52-200-42-00-4221 RIVER CROSSING FEES 6,576 1 ,818 526 - 151 - - 0% 52-200-42-00-4229 NORTH BRANCH #2 (DEV REV) - - - 1 ,650,000 - - (1 ,650,000) -100% 52-200-46-00-4600 INVESTMENT INCOME 243,928 158,809 28,621 30,000 5,579 9,170 (20,830) -69% 52-200-48-00-4803 ROB ROY CREEK REVENUE 12,150,313 360,755 - - - - - 0% 52-200-48-00-4804 SWEST SERVICE AREA INTERCPT 253,662 56,181 - - - - - 0% 52-200-48-00-4805 COUNTRYSIDE INTERCEPTOR - 1 ,215,401 (87) - - - - 0% 52-200-49-00-4901 TRANSFER FROM GENERAL FUND 150,000 150,000 150,000 150,000 75,000 150,000 - 0% TOTAL IMPROVEMENT REVENUES: 17,607,493 6,291 ,089 910,909 2,630,000 284,468 2,657,399 27,399 1% TOTAL REVENUES: 18,619,158 7,761 ,568 3,076,372 3,674,383 718,052 3,380,199 (294,184) -8% MAINTENANCE EXPENSES: 52-100-50-00-5108 SALARIES-REGULAR 108,174 117,603 173,630 131 ,000 88,608 145,944 3 14,944 11 % 52-100-50-00-5136 PART TIME 2,300 3,622 340 - - - - 0% 52-100-50-00-5137 SALARIES-OVERTIME 3,060 3,300 3,846 8,000 2,716 8,000 - 0% 52-100-62-00-5401 CONTRACTUAL SERVICES 4,090 895 3,543 6,500 1 ,570 6,500 4 - 0% 52-100-62-00-5408 MAINTENANCE-EQUIPMENT 5,112 3,606 3,044 5,000 69 5,000 - 0% 52-100-62-00-5409 MAINTENANCE-VEHICLES 668 2,112 2,187 4,000 416 4,000 - 0% 52-100-62-00-5419 MAINTENANCE-SANITARY SEWER 11 ,877 4,420 5,201 20,000 1 ,302 15,000 (5,000) -25% 52-100-62-00-5421 WEARING APPAREL 3,398 4,234 3,059 2,500 1 ,061 2,500 - 0% 52-100-62-00-5422 LIFT STATION MAINTENANCE 23,232 11 ,626 13,822 25,000 11 ,882 25,000 - 0% 52-100-62-00-5434 RENTAL - EQUIPMENT - - - 1 ,000 - 1 ,000 - 0% 52-100-62-00-5435 ELECTRICITY 33,628 78,450 15,619 75,000 11 ,995 75,000 - 0% 52-100-62-00-5438 CELLULAR TELEPHONE 2,328 3,614 2,180 2,500 800 2,500 - 0% 52-100-64-00-5604 TRAINING & CONFERENCES 526 40 650 1 ,000 733 500 5 (500) -50% 52-100-64-00-5605 TRAVEL / MEALS / LODGING 849 779 466 2,000 - 500 (1 ,500) -75% 52-100-65-00-5800 CONTINGENCIES - - - - - - - 0% 52-100-65-00-5802 OFFICE SUPPLIES 2,179 2,329 1 ,510 2,500 351 2,500 - 0% 52-100-65-00-5804 OPERATING SUPPLIES 53 - - - - - - 0% 52-100-65-00-5805 SHOP SUPPLIES 1 ,457 1 ,933 1 ,649 2,500 819 2,500 - 0% 52-100-65-00-5812 GASOLINE 15,735 20,977 39,739 26,500 19,899 34,500 8,000 30% 52-100-65-00-5815 HAND TOOLS 415 - 694 1,000 - 500 (500) -50% 52-100-65-00-5817 GRAVEL 1 ,216 - 874 2,000 - 1 ,000 (1 ,000) -50% 52-000-65-00-5823 SEWER CHEMICALS 2,327 2,783 - - - - - 0% 52-000-66-00-8200 INTEREST EXPENSE - (175,119) 738,314 - - - - 0% 52-100-72-00-6500 IMRF PARTICIPANTS 8,999 9,613 10,938 11 ,034 7,006 11 ,715 681 6% 52-100-72-00-6501 SOCIAL SECURITY & MEDICARE 8,672 9,537 10,996 10,977 6,900 11 ,777 800 7% 52-100-75-00-7002 COMPUTER EQUIP & SOFTWARE 443 976 521 2,000 - 1 ,000 (1 ,000) -50% 52-100-75-00-7003 OFFICE EQUIPMENT 2,269 524 828 3,500 - 500 (3,000) -86% 52-100-75-00-7004 SAFETY EQUIPMENT 1 ,207 1 ,621 1 ,150 1 ,000 426 1 ,000 - 0% 52-100-78-00-9005 MERIT - - - 5,240 - - (5,240) -100% 52-100-78-00-9009 USE OF RESERVE 9,800 - 4,658 156,657 - - (156,657) -100% 52-000-78-00-9012 SALARY SURVEY - - - - - - - 0% 52-100-99-00-9901 TRANSFER TO GENERAL FUND 70,000 70,000 70,578 70,000 35,000 70,000 - 0% 52-100-99-00-9950 TRANSFER TO PW EQUIP CAPITAL 30,000 30,000 - - - - - 0% TOTAL MAINTENANCE EXPENSES: 354,014 209,475 1 ,110,037 578,408 1911553 428,436 (149,972) -267 UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION SEWER MAINTENANCE AND IMPROVEMENTS 2008-2009 2008-2009 ACCOUNT 2005-2006 2006-2007 2007-2008 Original November Revised % NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget $ CHANGE CHANGE IMPROVEMENT EXPENSES: 52-200-62-00-5401 CONTRACTUAL/PROF SVCS 7,218 5,953 - 20,000 - 20,000 - 0% 52-200-62-00-5402 ENG/LEGAL/CONTINGEN-COUNSDE 142,893 33,698 1 ,741 - - - - 0% 52-200-62-00-5403 ENGINEERING - ZANGLER - - - 20,000 - 20,000 - 0% 52-200-62-00-5405 ENGINEERING - BRUELL ST 94,428 (6) - - - - - 0% 52-200-62-00-5406 HYDRAULICINTERCEPTOR 1 ,940 - - - - - - 0% 52-200-62-00-5407 ENG/LEG/ ROB ROY CREEK 225 - - - - - - 0% 52-200-62-00-5462 FOX HILL SEWER RECAPTURE - - - 385,000 - - (385,000) -100% 52-200-65-00-5800 CONTINGENCY - - - - - - - 0% 52-200-66-00-6003 BRUELL ST INTEREST BOND - - - 84,475 39,738 84,475 - 0% 52-200-66-00-6004 BRUELL ST PRINCIPAL BOND - - - 80,000 - 80,000 - 0% 52-200-66-00-6008 COUNTRYSIDE PRINCIPAL BOND - - - 135,000 - 135,000 - 0% 52-200-66-00-6009 COUNTRYSIDE INTEREST BOND - - - 116,138 55,569 116,138 - 0% 52-200-66-00-6010 COMED HYDRALIC INTEREST BOND - - - 40,975 17,988 40,975 - 0% 52-200-66-00-6011 COMED HYDRALIC PRINCIPAL BOND - - - 145,000 - 145,000 - 0% 52-200-66-00-6016 ROB ROY BOND - - - 468,950 234,475 468,950 - 0% 52-200-66-00-6049 SANITARY SIPHON INTEREST IEPA - - - 8,301 3,168 8,301 - 0% 52-200-66-00-6050 SANITARY SIPHON PRINCIPAL IEPA - - - 30,679 16,322 30,679 - 0% 52-200-66-00-6055 IEPA WASTE WATER LOAN - - - 109,234 53,525 109,234 - 0% 52-200-66-00-6012 BOND COSTS - BANK CHARGES 216,425 - - - - - - 0% 52-200-75-00-7503 COUNTRYSIDE INTERCEPTOR 2,288,310 22,588 20,835 - - - - 0% 52-200-75-00-7504 BRUELL ST LIFT STATION 821 ,296 - - - - - - 0% 52-200-75-00-7505 ROB ROY CREEK SANITARY 7,662,913 - 8,188 1 ,650,000 - - (1 ,650,000) -100% 52-200-75-00-7506 SOUTHWEST SERVICE AREA INTER 626,817 51 ,291 4,806 - 550,735 - - 0% 52-200-75-00-7508 MANHOLE REHAB PROJECT 6,456 - - - - - - 0% 52-200-75-00-7509 NORTH BRANCH #2 - - - - - - - 0% 52-200-00-00-7509 SCADA SYSTEM - - - - - - - 0% 52-200-75-00-7510 FOX HILL SANITARY SEWER RECAP - - - - - - - 0% 52-200-75-00-7511 PALMER COURT - - - - - - - 0% 52-200-75-00-7515 HEARTLAND ONSITE INTERCEPTOR 278,893 - - - - - - 0% 52-200-99-00-9901 TRANSFER TO GENERAL FUND 150,000 150,000 150,000 150,000 75,000 - (150,000) -100% 52-200-99-00-9905 TRANSFER TO WATER FUND - 0 - - - - - 0% 52-200-99-00-9965 TRANSFER TO DEBT SERVICE 646,213 640,041 1 ,210,236 - - - - 0% TOTAL IMPROVEMENT EXPENSES: 12,944,026 903,565 1 ,395,806 3,443,752 1 ,046,520 1 ,258,752 (2,185,000) -63% TOTAL EXPENSES: 13,298,040 1 ,113,040 2,505,843 4,022,160 1 ,238,073 1 ,687,188 (2,334,972) -58% TOTAL FUND REVENUES 18,619,158 7,761 ,568 3,076,372 3,674,383 718,052 3,380,199 (294,184) -8% TOTAL FUND EXPENSES 13,298,040 1,113,040 2,505,843 4,022,160 1,238,073 1,687,188 (2,334,972) -58% FUND SURPLUS (DEFICIT) BALANCE 5,321 ,118 6,648,528 570,529 (347,777) (520,021 ) 1 ,693,011 2,040,788 SEWER COMMENTS: 1 18 ' 6 cycles ' 5,000 accounts 2 18 ' 6 cycles ' 5,000 accounts 3 Included 10% for sale of vacation and sick time 4 Includes $6,500 for servicemaster 5 state and regional training for all employees UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION LAND CASH 2008-2009 2008-2009 2005-2006 2006-2007 2007-2008 Original November Revised % ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget $ CHANGE CHANGE REVENUES 72-000-40-00-3999 BEGINNING FUND BALANCE 442,437 (200,757) (251 ,283) (521 ,508) - (272,822) 248,686 -48% 72-000-47-00-4700 OSLAD GRANT - PRAIRIE MEADOW - - 127,207 400,000 - 400,000 1 - 0% 72-00047-00-4700 OSLAD GRANT - WHISPERING MEA 74,000 - 142,463 362,000 - - 2 (362,000) -100% 72-000-47-00-4701 GREENBRIAR 1 ,071 1 ,071 - - - - - 0% 72-000-47-00-4702 BIKE PATH GRANT - - - 200,000 - - 3 (200,000) -100% 72-000-47-00-4703 PRAIRIE GARDEN 12,285 - - - - - - 0% 72-000-47-00-4705 COUNTRY HILLS 6,921 3,076 - 1 ,700 - - (1 ,700) -100% 72-000 47-00-4707 FOX HIGHLANDS 1 ,406 - - - - - - 0% 72-000-47-00-4709 SUNFLOWER 1 ,805 - 361 - - - - 0% 72-000-47-00-4712 RIVER'S EDGE 13,420 2,684 - 3,684 - - (3,684) -100% 72-000-47-00-4715 WHITE OAK UNIT I&2 1 ,406 1 ,226 - - 1 ,406 1 ,406 1 ,406 100% 72-000-47-00-4717 KYLYN'S CROSSING - - - 1 ,570 - - (1 ,570) -100% 72-000-47-00-4718 FOXFIELD II PARK LC - 1 ,688 - - - - - 0% 72-000 47-00-4719 WILDWOOD 1 ,836 - 1 ,071 - - - - 0% 72-000-47-00-4722 KYLN'S RIDGE 4,155 - - - - - - 0% 72-000-47-00-4751 CANNONBALL RIDGE GRANT - - 128,000 - - - - 0% 72-000-47-00-4723 HEARTLAND CIRCLE-LAND CASH 49,000 20,000 - 30,000 - - (30,000) -100% 72-000-47-00-4727 GRAND RESERVE-LAND CASH 5,167 - - - - - - 0% 72-000-47-00-4732 RAINTREE VILLAGE 29,000 133,400 - - - - - 0% 72-000-47-00-4734 WHISPERING MEADOWS - (Kimball Hill) 46,239 43,983 11 ,842 12,000 13,533 12,000 - 0% 72-000-47-00-4736 Corner Stone BRIARWOOD - - - 113,043 - - (113,043) -100% 72-000-47-00-4737 CALEDONIA - - - 158,000 - - 4 (158,000) -100% 72-000-47-00-4738 AUTUMN CREEK 55,241 17,844 34,750 25,000 24,845 25,000 - 0% 72-000-47-00-4740 VILLAS AT THE PRESERVE 3,469 - - - - - - 0% 72-000-47-00-4744 HUDSON LAKES - - - 10,000 - - (10,000) -100% 72-000-47-00-4745 PRESTWICK - - 6,607 30,000 - - (30,000) -100% 72-000-47-00-4746 WESTBURY EAST - - - - - - - 0% 72-000-47-004749 BLACKBERRY WOODS - 75,568 5,682 4,000 568 2,000 (2,000) -50% 72-000-47-00-4750 KENDALLWOOD ESTATES - - - 15,000 - - (15,000) -100% BRISTOL BAY - - - - 85,000 85,000 85,000 100% 72-000-49-00-4901 TRANSFER FROM GENERAL FUND - - - - - - - 0% 72-000-49-00-4902 TRANSFER FROM LAND ACO - 150,000 48,245 - - - - 0% 72-000-49-00-4903 TRANSFER FROM PARK & REC - 4,949 - - - - - 0% TOTAL REVENUES: 748,857 254,732 254,945 844,489 125,353 252,584 (591 ,905) -70% EXPENSES 72-000-75-00-7201 RIVERFRONT BUILDING IMPROV. - 66,496 - - - - - 0% 72-000-75-00-7300 GREENBRIAR 3,000 - - - - - - 0% 72-000-75-00-7304 SUNFLOWER 72,112 33,221 - - - - - 0% 72-000-75-00-7308 RIVER'S EDGE PARK II 26,901 - - - - - - 0% 72-000-75-00-7311 CANNONBALL ESTATES/KYLYNS 263,776 65 - - - - - 0% 72-000-75-00-7317 HEARTLAND CIRCLE - - - 167,000 101 ,992 167,000 - 0% 72-000-75-00-7326 MOSIER HOLDING COSTS - 15,685 42,974 10,000 6,000 6,000 5 (4,000) -40% 72-000-75-00-7327 GRANDE RESERVE PARK DEV 17,512 40,974 19,678 - - - - 0% 72-000-75-00-7328 PRAIRIE MEADOWS - (Menards Res.) - 22,964 231 ,450 295,000 138,636 138,636 6 (156,364) -53% 72-000-75-00-7329 ELSIE LOUISE GILBERT PARK 75,946 - - - - - - 0% 72-000-75-00-7330 WHISPERING MEADOWS - (Kimball Hill) 19,811 49,248 215,865 374,000 57,991 200,000 7 (174,000) -47% 72-000-75-00-7332 CALEDONIA - - - 88,000 - - (88,000) -100% 72-000-75-00-7333 RAINTREE VILLAGE - 72,539 1 ,800 70,000 3,405 5,000 8 (65,000) -93% 72-000-75-00-7334 HOOVER HOLDING COSTS - 178,518 - - - - - 0% GRANDE RESERVE BIKE TRAIL - - - - 50,187 50,187 50,187 -100% REC CENTER AGREEMENT - - - - 100,000 100,000 100,000 -100% 72-000-75-00-7700 PARKS MAINTENANCE FACILITY 4,000 10,306 - - - - - 0% 72-000-99-00-9901 TRANSFER TO GENERAL FUND - 16,000 16,000 16,000 8,000 181 ,000 165,000 1031% TOTAL EXPENSES: 868,734 506,016 527,767 1 ,020,000 466,211 847,823 (172,177) -17% TOTAL FUND REVENUES 748,857 254,732 254,945 844,489 125,353 252,584 (591 ,905) -70% TOTAL FUND EXPENSES 868,734 506,016 527,767 1 ,020,000 466,211 847,823 (172,177) -17% FUND SURPLUS (DEFICIT) BALANCE (119,876) (251 ,284) (272,822) (175,511) (340,858) (595,239) (419,728) UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION LAND CASH 2008-2009 2008-2009 2005-2006 2006-2007 2007-2008 Original November Revised ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget $ CHANGE CHANGE LAND CASH COMMENTS: 1 Grant reimbursement expected 2 Grant reimbursement expected 3 Grant reimbursement expected 4 Land cash is expected from developer 5 Could drop Mosier costs thou the Foundation 6 Park projected to be finished this fiscal year 7 Park projected to be finished this fiscal year 8 Start Rainlree Park if awarded the grant UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION PARKS & RECREATION 2008-2009 2008-2009 2005-2006 2006-2007 2007-2008 Original November Revised % ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget $ CHANGE CHANGE REVENUES 79-000-40-00-3999 BEGINNING FUND BALANCE 142,356 77,292 55,140 - - (27,539) (27,539) 79-000-42-00-4270 FEES FOR PROGRAMS 235,917 243,507 279,040 300,000 175,266 240,000 (60,000) -20% 79-000-42-00-4280 CONCESSIONS/ALL SALE ITEMS 14,428 15,681 18,704 23,000 27,037 31 ,000 1 8,000 35% 79-000-42-00-4281 DEPOSITS 6,755 1 ,070 - - - - - 0% 79-000-42-00-4285 VENDING MACHINE INCOME 459 207 2,150 700 - - 2 (700) -100% 79-000-42-00-4286 RENTAL INCOME 2,360 445 3,215 - - - - 0% 79-000-42-00-4287 PARK RENTAL INCOME 390 810 - 4,000 8,305 15,000 3 11 ,000 275% 79-000-42-00-4288 GOLF OUTING REVENUE 40,160 40,888 30,694 32,100 33,130 33,130 1 ,030 3% 79-000-42-00-4291 HOMETOWN DAYS - 72,543 110,937 115,000 110,763 110,363 (4,637) 4% 79-000-44-00-4400 DONATIONS 14,843 10,896 18,223 20,000 10,536 12,000 (8,000) -40% 79-000-44-00-4404 TREE DONATIONS 900 1 ,405 - 1 ,300 - 2,300 4 1 ,000 77% 79-000-45-00-4550 YOUTH SERVICES GRANT 2,000 2,000 2,000 2,000 1 ,000 2,000 - 0% 79-000-46-00-4600 INVESTMENT INCOME 11 ,576 11 ,647 7,133 12,000 1 ,195 3,000 (9,000) -75% 79-000-49-00-4901 TRANSFER FROM GENERAL FD 755,908 1 ,015,107 1 ,161 ,778 1 ,206,742 705,429 1 ,080,348 (126,394) -10% 79-000-49-00-4980 TRANSFER FROM REC CENTER - - - 46,956 23,478 - (46,956) -100% TOTAL REVENUES: 1,228,053 1 ,493,498 1 ,689,014 1 ,763,798 1 ,096,139 1 ,501 ,602 (262,196) -1507 PARKS EXPENSES 79-610-50-00-5107 SALARIES-EMPLOYEES 287,508 332,926 428,388 412,500 227,707 393,250 5 (19,250) -5% 79-610-50-00-5136 SALARIES - PART-TIME 38,528 41 ,155 33,153 55,000 27,583 30,000 (25,000) -45% 79-610-50-00-5137 SALARIES - OVERTIME 2,011 1 ,416 3,593 10,000 3,220 7,500 6 (2,500) -25% 79-610-61-00-5320 MASTER PLAN / COMMUNITY SURVEY - - 10,772 2,709 1 ,155 1 ,500 7 (1 ,209) -45% 79-610-62-00-5405 PARK CONTRACTUAL 15,624 13,468 20,400 26,000 20,294 22,000 (4,000) -15% 79-610-62-00-5408 MAINTENANCE-EQUIPMENT 9,161 9,503 6,254 10,000 4,648 7,000 (3,000) -30% 79-610-62-00-5417 MAINTENANCE-PARKS 34,250 46,240 47,568 55,000 17,237 35,000 8 (20,000) -36% 79-610-62-00-5421 WEARING APPAREL 6,363 6,928 6,992 9,000 1 ,637 7,000 9 (2,000) -22% 79-610-62-00-5434 RENTAL-EQUIPMENT 612 1 ,968 2,783 4,000 1 ,566 2,000 (2,000) -50% 79-610-62-00-5438 CELLULAR TELEPHONE 3,903 4,521 4,259 5,000 1 ,718 5,000 10 - 0% 79-610-62-00-5440 LAND DEVELOPER 554 - 7,556 - 7,026 - - 0% 79-610-62-00-5445 LEGALEXPENSES 2,213 1 ,125 14,385 7,200 - 8,200 1 ,000 14% 79-610-64-00-5602 PROFESSIONAL GROWTH/SUBS 3,681 1 ,185 - - - - - 0% 79-610-64-00-5604 TRAINING AND CONFERENCE - - 11 ,082 4,500 745 1 ,000 (3,500) -78% 79-610-64-00-5605 TRAVEL EXPENSE 2,792 4,337 3,109 1 ,550 41 100 (1 ,450) -94% 79-610-64-00-5612 CONTINUING EDUCATION 2,528 3,708 - - - - - 0% 79-610-65-00-5802 OFFICE SUPPLIES 1 ,569 1 ,403 1 ,094 1 ,500 94 500 (1 ,000) -67% 79-610-65-00-5804 OPERATING SUPPLIES 25,545 35,877 29,646 35,750 13,600 25,750 (10,000) -28% 79-610-65-00-5812 GASOLINE 725 1 ,077 - - - - - 0% 79-610-65-00-5815 HAND TOOLS 4,116 3,657 3,450 3,500 802 1 ,500 (2,000) -57% 79-610-65-00-5824 CHRISTMAS DECORATIONS 6,409 6,629 3,250 2,500 1 ,898 2,500 11 - 0% 79-610-65-00-5825 PUBLIC DECORATION 1 ,160 1 ,332 1 ,730 1 ,500 - 500 (1 ,000) -67% 79-610-72-00-6500 IMRF PARTICIPANTS 22,694 26,021 33,486 33,584 17,950 30,497 (3,087) -9% 79-610-72-00-6501 SOCIAL SECURITY/MEDICARE 24,250 28,558 35,845 37,593 19,776 32,952 (4,641) -12% 79-610-75-00-7003 OFFICE EQUIPMENT 1 ,424 1 ,421 565 4,000 - 500 (3,500) -88% 79-610-75-00-7701 FLOWERS/TREES 5,746 7,372 7,108 6,000 (33) 4,000 (2,000) -33% 79-610-78-00-9005 MERIT - - - 16,500 - - (16,500) -100% TOTAL EXPENSES: PARKS 503,366 581 ,827 716,468 744,886 368,663 618,249 (126,637) -177 RECREATION EXPENSES 79-650-50-00-5107 EMPLOYEE SALARIES 254,258 353,326 409,665 359,525 196,850 370,282 10,757 3% 79-650-50-00-5108 CONCESSION STAFF 3,281 3,557 7,905 8,000 8,499 9,500 1 ,500 19% 79-650-50-00-5109 PRE SCHOOL SALARIES - 61 ,411 73,453 90,000 24,605 24,000 12 (66,000) -73% 79-650-50-00-5136 PART TIME SALARIES - - - 39,110 24,920 36,110 17 (3,000) -8% 79-650-50-00-5137 OVERTIME - 93 15 350 - 200 (150) -43% 79-650-50-00-5150 SALARIES-INSTRUCTOR CONTRACT 125,146 73,120 105,573 80,000 83,201 99,000 13 19,000 24% 79-650-50-00-5155 SALARIES-RECORDING SECRETARY 2,052 2,465 3,169 2,750 1 ,657 2,500 (250) -9% UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION PARKS & RECREATION 2008-2009 2008-2009 2005-2006 2006-2007 2007-2008 Original November Revised % ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget $ CHANGE CHANGE RECREATION EXPENSES CONT'D 79-650-62-00-5408 MAINTENANCE SUPPLIES 6,728 5,799 4,205 5,500 2,882 4,200 (1 ,300) -24% 79-650-62-00-5409 MAINTENANCE-VEHICLES 484 2,282 1 ,334 3,000 1 ,245 2,000 (1 ,000) -33% 79-650-62-00-5410 MAINTENANCE-OFFICE EQUIPMENT 4,779 7,043 4,294 7,000 2,862 6,000 14 (1 ,000) -14% 79-650-62-00-5426 YOUTH SERVICES GRANT EXPENSES 539 358 2,100 2,000 454 1 ,000 15 (1 ,000) -50% 79-650-62-00-5435 ELECTRICITY - - 8,900 10,000 10,155 10,000 - 0% 79-650-62-00-5437 TELEPHONE/INTERNET 446 1 ,973 1 ,328 1 ,500 731 1 ,300 (200) -13% 79-650-62-00-5438 CELLULAR TELEPHONE 4,574 4,720 5,599 5,000 2,065 4,500 (500) -10% 79-650-62-00-5445 PORTABLE TOILETS 3,990 2,986 8,743 6,000 4,523 4,500 (1 ,500) -25% 79-650-62-00-5603 PUBLISHING/ADVERTISING 23,444 27,735 28,052 29,000 24,816 29,000 - 0% 79-650-62-00-5605 BOOKS/PUBLICATIONS 584 581 321 422 708 300 (122) -29% 79-650-62-00-5606 DEPOSIT REFUND 5,695 4,145 - - - - - 0% 79-650-64-00-5600 DUES 1 ,462 2,372 3,552 2,750 75 2,000 (750) -27% 79-650-64-00-5602 PROF GROWTH/SUBSCRIPT 7,426 458 - - - - - 0% 79-650-64-00-5604 TRAINING AND CONFERENCE - 7,606 5,281 4,500 2,200 1 ,500 (3,000) -67% 79-650-64-00-5605 TRAVEL EXPENSE 1 ,960 1 ,577 1 ,390 1,550 328 700 (850) -55% 79-650-64-00-5614 TOURNAMENT FEES - - - - - - - 0% 79-650-65-00-5802 OFFICE SUPPLIES 6,058 6,993 6,612 7,000 3,046 6,000 (1,000) -14% 79-650-65-00-5803 PROGRAM EXPENSES 47,176 55,472 64,351 50,000 39,089 50,000 - 0% 79-650-65-00-5804 OPERATING SUPPLIES 5,191 4,935 3,407 3,600 576 3,000 (600) -17% 79-650-65-00-5805 RECREATION EQUIPMENT 3,544 4,018 6,424 10,000 1 ,788 5,000 (5,000) -50% 79-650-65-00-5808 POSTAGE & SHIPPING 7,565 8,597 11 ,086 7,800 7,292 9,600 1 ,800 23% 79-650-65-00-5812 GASOLINE 1,573 3,823 4,521 5,000 3,683 5,000 - 0% 79-650-65-00-5826 MILEAGE 818 456 370 400 107 400 - 0% 79-650-65-00-5827 GOLF OUTING EXPENSES 21 ,945 22,177 18,779 20,200 21 ,457 21 ,457 1 ,257 6% 79-650-65-00-5828 CONCESSIONS 11 ,660 14,011 25,142 11 ,500 16,459 18,000 6,500 57% 79-650-65-00-5833 HOMETOWN DAYS EXPENSES - 78,863 98,780 95,000 93,881 94,000 (1 ,000) _1% 79-650-65-00-5840 SCHOLARSHIPS 1 ,570 413 512 6,825 760 3,000 (3,825) -56% 79-650-65-00-5841 PROGRAM REFUND 11 ,688 7,827 8,842 9,000 6,811 9,000 - 0% 79-650-72-00-6500 IMRF PARTICIPANTS 22,246 29,623 31 ,891 29,678 18,729 28,194 (1 ,484) -5% 79-650-72-00-6501 SOCIAL SECURITY/MEDICARE 25,999 34,546 39.543 45,003 23,367 33,667 (11 ,336) -25% 79-650-75-00-7002 COMPUTER EQUIP & SOFTWARE 6,755 5,680 1 ,807 3,400 155 1 ,000 (2,400) -71% 79-650-78-00-9009 USE OF RESERVE - 16,835 7,525 42,168 440 1 ,000 16 (41 ,168) -98% 79-650-78-00-9012 SALARY SURVEY - - - - - - - 0% 79-650-78-00-9005 MERIT - - - 14,381 - - (14,381) -100% TOTAL EXPENSES: RECREATION 620,636 857,876 1 ,004,471 1 ,018,912 630,417 896,910 (122,002) -12% TOTAL FUND REVENUES 1 ,228,053 1 ,493,498 1 ,689,014 1 ,763,798 1 ,096,139 1 ,501 ,602 (262,196) -15% TOTAL FUND EXPENSES 1 ,124,002 1 ,439,703 1 ,720,939 1 ,763,798 999,080 1 ,515,159 (248,639) -14% FUND SURPLUS (DEFICIT) ENDING BALANCE 104,050 53,795 (31 ,925) - 97,059 (13,557) (13,557) PARKS & RECREATION COMMENTS: 1 Bridge Park will be open a full season 2 Budgeted amount is normal. 07/08 YTD is inflated most likely to miscoding. 3 Increase due to Bridge Park ballfields 4 Anticipate response to gift catalog released in 07/08. 5 Request 1 new employee - MW 1 6 Pay out of comp time for 1 or 2 individuals per new policy 7 Recreation survey completed in 07/08 8 5 new parks opening 9 For new personnel 10 For new personnel 11 Growth of Holiday Under the Stars and additional downtown decorations 12 4% increase for teachers and an additional PT assistant 13 New classes 14 Purchase of new AED per legislation 15 Am uncertain of continuance of United Way $$ which was supplementing us. 16 Would like to add the dollars taken out for unforseen costs. 17 An increase for additional part time help was added. UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION RECREATION CENTER 2008-2009 2007-2008 Original November 2008-2009 % ACCOUNT NUMBER DESCRIPTION Actual Budget Actuais Revised Budget $ CHANGE CHANGE REVENUES 80-000-42-00-4200 MEMBERSHIP FEES - 423,890 147,220 333,000 (90,890) -21% 80-000-42-00-4210 GUEST FEES - 7,167 5,154 7,200 33 0% 80-000-42-00-4220 SWIM CLASS - 20,000 7,784 20,000 - 0% 80-000-42-00-4230 PERSONAL TRAINING FEES - 18,750 6,516 18,750 - 0% 80-000-42-00-4240 TANNING SESSIONS - 7,500 664 5,000 (2,500) -33% 80-000-42-00-4270 FEES FOR PROGRAMS - 125,000 60,192 159,300 34,300 27% 80-000-42-00-4280 CONCESSIONS - 11 ,666 3,697 12,000 334 3% 80-000-42-00-4285 VENDING MACHINES - 500 - - (500) -100% 80-000-42-00-4286 RENTAL INCOME - 4,333 1 ,649 4,400 67 2% 80-000-44-00-4400 DONATIONS / SPONSORSHIPS - 3,200 230 9,000 5,800 181 % 80-000-45-00-4550 GRANTS / SCHOLARSHIPS - 1 ,000 - 1 ,000 - 0% TOTAL REVENUES: - 623,006 233,105 569,650 (53,356) -9% EXPENSES 80-000-50-00-5107 SALARIES - 32,000 13,285 29,000 (3,000) -9% 80-000-50-00-5109 SALARIES - PRE SCHOOL - 63,000 13,359 61 ,000 (2,000) -3% 80-000-50-00-5136 SALRIES - PART TIME - 114,515 44,518 109,541 (4,974) -4% 80-000-50-00-5137 SALARIES - OVERTIME - 2,000 953 2,000 - 0% 80-000-50-00-5150 SALARIES - INSTRUCTORS - 8,000 28,504 47,000 39,000 488% 80-000-62-00-5408 MAINTENANCE SUPPLIES - 6,750 9,902 12,000 5,250 78% 80-000-62-00-5410 MAINTENANCE - OFFICE EQUIP - 5,650 650 4,000 (1 ,650) -29% 80-000-62-00-5416 MAINTENANCE - GENERAL - 3,800 9,853 12,000 8,200 216% 80-000-62-00-5426 GRANTS - 1 ,000 - 1 ,000 - 0% 80-000-62-00-5430 TOWEL RENTAL - 900 20 900 - 0% 80-000-62-00-5431 POOL REPAIR - 1 ,240 275 3,240 2,000 161% 80-000-62-00-5432 LEASE PAYMENT - 175,000 122,500 175,000 - 0% 80-000-62-00-5433 LICENSES/PERMITS - 5,300 250 1 ,000 (4,300) -81% 80-000-62-00-5434 POOL SUPPLIES - 4,400 3,437 5,000 600 14% 80-000-62-00-5435 ELECTRICITY - 47,250 14,067 27,250 (20,000) -42% 80-000-62-00-5437 TELEPHONE - 4,900 740 2,500 (2,400) -49% 80-000-62-00-5438 CELLULAR PHONE - 500 278 500 - 0% 80-000-62-00-5439 PROPERTYTAX - - - - - 0% 80-000-62-00-5440 SECURITY - 720 - 720 - 0% 80-000-62-00-5603 PUBLISHING / ADVERTISING - 2,100 234 1 ,100 (1 ,000) -48% 80-000-62-00-5605 BOOKS / PUBLICATION - 100 105 100 - 0% 80-000-64-00-5600 DUES - 900 85 200 (700) -78% 80-000-64-00-5604 TRAINING & CONFERENCES - 1 ,000 338 600 (400) -40% 80-000-64-00-5605 TRAVEL EXPENSES - 500 70 200 (300) -60% 80-000-65-00-5802 OFFICE SUPPLIES - 4,375 4,998 5,500 1 , 125 26% 80-000-65-00-5803 PROGRAM EXPENSES - 18,300 10,459 12,000 (6,300) -34% 80-000-65-00-5804 OPERATING SUPPLIES - 2,000 2,810 3,800 1 ,800 90% 80-000-65-00-5805 RECREATION EQUIPMENT - 10,000 2,340 13,000 3,000 30% 80-000-65-00-5808 POSTAGE & SHIPPING - 1 ,100 73 300 (800) -73% 80-000-65-00-5812 GASOLINE - 1 ,000 - 200 (800) -80% 80-000-65-00-5826 MILEAGE - 300 87 300 - 0% 80-000-65-00-5828 CONCESSIONS - 9,000 2,051 8,136 (864) -10% 80-000-65-00-5840 SCHOLARSHIPS - 1 ,000 288 1 ,000 - 0% 80-000-65-00-5841 PROGRAM REFUNDS - 4,000 358 2,000 (2,000) -50% 80-000-72-00-6500 IMRF - 3,801 1 ,879 2,359 (1 ,442) -38% UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION RECREATION CENTER 2008-2009 2007-2008 Original November 2008-2009 % ACCOUNT NUMBER DESCRIPTION Actual Budget Actuals Revised Budget $ CHANGE CHANGE RECREATION CENTER EXPENSES CONTINUED 80-000-72-00-6501 SOCIAL SECURITY - 12,348 7,472 19,013 6,665 54% 80-000-75-00-7002 COMPUTER EQUIP & EQUIP - 16,500 22,278 13,873 (2,627) -16% 80-000-75-00-7003 OFFICE EQUIPMENT - 2,500 - 200 (2,300) -92% 80-000-75-00-7500 PHONE SYSTEM - 8,300 6,074 6,100 (2,200) -27% 80-000-78-00-9909 BAD DEBT / LOSS - - - - - 0% 80-000-99-00-9979 TRANSFER TO PARKS & REC - 46,956 23,478 - (46,956) -100% TOTAL RECREATION EXPENSES: - 623,005 348,067 583,632 (39,373) -6% TOTAL FUND REVENUES - 623,006 233,105 569,650 (53,356) -9% TOTAL FUND EXPENSES - 623,005 348,067 583,632 (39,373) -6% FUND SURPLUS (DEFICIT) ENDING BALANCE - 1 (114,962) (13,982) (13,983) UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION LIBRARY 2008-2009 2008-2009 2005-2006 2006-2007 2007-2008 Original November Revised ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Acluals Budget $ CHANGE % CHANGE REVENUES 82-000-40-00-3992 LIBRARY BOND PER RE TAXES - - 421 ,935 467,425 444,934 467,425 1 - 0% 82-000-40-00-3995 CARRY OVER - BOND EXPAN - - - - - - - 0% 82-000-40-00-3996 CARRYOVER - BOOK DEV FEES - 102,125 - 186,700 - - (186,700) -100% 82-000-40-00-3997 CARRYOVER - BLDG DEV FEES - 1 ,557,975 - 171 ,782 - 282,310 110,528 64% 82-000-40-00-3998 CARRYOVER -MEMORIALS - 1 ,522 - - - 1 ,644 1 ,644 100% 82-000-40-00-3999 BEGINNING FUND BALANCE - 5,461 ,107 - - - 600,755 600,755 100% 82-000-40-00-4000 REAL ESTATE TAXES 356,387 386,235 1 ,049,994 658,252 626,202 658,252 - 0% 82-000-40-00-4010 PERSONAL PROPERTY TAX 3,398 3,182 6,320 3,360 3,450 3,360 - 0% 82-000-40-00-4015 TRANS FROM GENERAL FUND 28,000 35,430 - - - - - 0% 82-000-42-00-4211 DEVELOPMENT FEES - BUILDING 99,300 86,300 81 ,025 100,000 30,450 100,000 - 0% 82-000-42-00-4215 DEVELOPMENT FEES-BOOKS 99,300 70,385 81 ,025 100,000 30,450 100,000 - 0% 82-000-42-00-4260 COPY FEES 1 ,286 1 ,379 2,292 2,500 1 ,509 2,500 - 0% 82-000-42-00-4261 LIBRARY SUBSCRIPTION CARDS 10,400 12,904 17,459 15,000 10,328 15,000 - 0% 82-000-42-00-4286 RENTAL INCOME 1 ,303 1 ,836 4,024 4,000 329 4,000 - 0% 82-000-42-00-4287 LIBRARY BLDG RENTAL - - - 1 ,500 334 1 ,500 - 0% 82-000-43-00-4330 LIBRARY FINES 4,000 5,033 7,294 7,000 5,649 7,000 - 0% 82-000-44-00-4432 SALE OF BOOKS 518 973 1 ,137 1 ,000 477 1 ,000 - 0% 82-000-44-00-4450 MEMORIALS 1 ,522 7,097 8,509 4,000 1 ,468 4,000 - 0% 82-000-45-00-4550 GRANTS - - 13,565 17,500 - 17,500 - 0% 82-000-45-00-4560 LIBRARY PER CAPITA GRANT 10,824 13,708 - - - - - 0% 82-000-46-00-4600 INVESTMENT INCOME 15,693 31 ,546 39,531 2,500 7,753 2,500 - 0% 82-000-46-00-4601 INVESTMENT INCOME-BLDG 162,968 123,886 - - - - - 0% 82-000-48-00-4801 LIB BOND PROCEEDS 7,263,881 - - - - - - 0% TOTAL REVENUES: 8,058,781 7,902,623 1 ,734,110 1 ,742,519 1 ,163,333 7268,746 526,227 307 EXPENSES 82-000-50-00-5107 SALARIES-EMPLOYEES 165,445 277,247 394,851 600,000 233,238 600,000 - 0% 82-000-50-00-5203 GROUP HEALTH INSURANCE 36,678 44,681 47,950 52,800 23,768 52,800 - 0% 82-000-50-00-5204 GROUP LIFE INSURANCE 646 889 744 3,000 413 3,000 - 0% 82-000-50-00-5205 DENTAL & VISION ASSISTANCE 3,014 3,376 3,204 4,200 2,022 4,200 - 0% 82-000-61-00-5322 BONDING 1 ,014 1 ,875 1 ,875 2,000 1 ,875 2,000 - 0% 82-000-61-00-5323 ATTORNEY 863 - 960 3,000 595 3,000 - 0% 82-000-62-00-5401 CONTRACT SERVICES 811 2,251 4,891 20,000 7,169 20,000 - 0% 82-000-62-00-5407 MAINTENANCE-BLDG/JANITORIAL 3,730 5,655 5,609 10,000 3,309 10,000 - 0% 82-000-62-00-5410 MAINTENANCE-OFFICE EQUIP 2,992 2,470 4,554 10,000 4,485 10,000 - 0% 82-000-62-00-5412 MAINTENANCE-PHOTOCOPIER 411 946 461 10,000 1 ,568 10,000 - 0% 82-000-62-00-5435 ELECTRICITY 1 ,419 547 23,723 5,000 1 ,371 5,000 - 0% 82-000-62-00-5436 TELEPHONE 1 ,558 2,640 5,941 7,000 1 ,912 7,000 - 0% 82-000-62-00-5437 GAS HEAT - - - 40,000 1,709 40,000 - 0% 82-000-64-00-5603 SUBSCRIPTIONS 3,140 3,581 3,745 8,000 4,256 8,000 - 0% 82-000-64-00-5604 TRAINING & CONFERENCES 20 60 225 2,000 895 2,000 - 0% 82-000-64-00-5607 PUBLIC RELATIONS 121 978 918 2,000 - 2,000 - 0% 82-000-64-00-5616 EMPLOYEE RECOGNITION 723 1 ,616 1 ,526 3,000 258 3,000 - 0% 82-000-65-00-5800 CONTINGENCIES 1 ,739 16,918 12,380 64,574 3,349 590,801 526,227 815% 82-000-65-00-5802 OFFICE SUPPLIES 3,490 5,732 6,365 10,000 2,211 10,000 - 0% 82-000-65-00-5806 LIBRARY SUPPLIES 3,124 6,355 9,934 10,000 4,568 10,000 - 0% 82-000-65-00-5807 CUSTODIAL SUPPLIES 3,072 8,211 9,452 15,000 4,741 15,000 - 0% 82-000-65-00-5808 POSTAGE & SHIPPING 843 964 1 ,791 2,000 420 2,000 - 0% 82-000-65-00-5810 PUBLISHING & ADVERTISING 586 333 60 2,000 28 2,000 - 0% 82-000-65-00-5826 MILEAGE 578 512 1 ,110 1 ,000 524 1 ,000 - 0% 82-000-65-00-5832 VIDEOS 2,678 4,830 6,058 5,000 4,336 5,000 - 0% 82-000-65-00-5833 ALARM MONITORING 931 489 3,411 - - - - 0% 82-000-65-00-5834 LIBRARY PROGRAMMING 6,140 5,541 10,450 10,000 4,694 10,000 - 0% 82-000-65-00-5835 LIBRARY BOARD EXPENSES 75 666 295 2,000 148 2,000 - 0% 82-000-65-00-5836 BOOKS-ADULT 9,027 9,731 26,364 15,000 14,874 15,000 - 0% 82-000-65-00-5837 BOOKS-JUVENILE 9,058 11 ,020 30,496 20,000 12,905 20,000 - 0% 82-000-65-00-5838 BOOKS-AUDIO 6,415 6,630 5,511 10,000 3,508 10,000 - 0% 1/2/2009 UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION LIBRARY 2008-2009 2008-2009 2005-2006 2006-2007 2007-2008 Original November Revised ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget $ CHANGE % CHANGE LIBRARY EXPENSES CONT'D 82-000-65-00-5839 BOOKS-REFERENCE 9,346 10,019 24,789 20,000 7,157 20,000 - 0% 82-000-65-00-5840 BOOKS-DEVELOPMENT FEE 23,782 40,285 53,569 100,000 22,311 100,000 - 0% 82-000-65-00-5841 MEMORIALS/GIFTS 2,093 7,147 10,682 4,000 733 4,000 - 0% 82-000-65-00-5842 BLDG-DEVELOPMENT FEES 46,697 8,233 2,043 100,000 6,850 100,000 - 0% 82-000-65-00-5843 CD's /Music - - 3,798 5,000 1 ,709 5,000 - 0% 82-000-65-00-5844 MEETING ROOM - - 800 1 ,500 - 1 ,500 - 0% 82-000-66-00-6012 2006B LIBRARY BOND - - - 346,145 160,563 346,145 - 0% 82-000-66-00-6014 2006 LIBRARY BOND - - - 121 ,300 35,650 121 ,300 - 0% 82-000-72-00-6500 IMRF PARTICIPANTS 7,426 10,451 12,457 13,000 7,459 13,000 - 0% 82-000-72-00-6501 SOCIAL SECURITY/MEDICARE 12,657 21 ,209 30,207 40,000 17,843 40,000 - 0% 82-000-75-00-7002 COMPUTER EQUIP & SOFT - - 14,876 18,000 3,543 18,000 - 0% 82-000-75-00-7003 AUTOMATION 10,543 32,794 19,313 25,000 9,158 25,000 - 0% 82-000-75-00-7703 BUILDING EXPANSION 2,281 ,851 6,240,073 514,787 - 14,958 - - 0% 82-000-78-00-9020 TRANSFER TO DEBT SVC - - 421 ,935 - - - - 0% TOTAL EXPENSES: 2,664,736 6,796,955 1 ,734,110 1 ,742,519 633,083 2,268,746 526,227 30% TOTAL FUND REVENUES 8,058,781 7,902,623 1 ,734,110 1 ,742,519 1 ,163,333 2,268,746 526,227 30% TOTAL FUND EXPENSES 2,664,736 6,796,955 1 ,734,110 1 ,742,519 633,083 2,268,746 526,227 30% FUND SURPLUS (DEFICIT) BALANCE 5,394,045 1 ,105,668 - - 530,250 - - LIBRARY COMMENTS: 1 $467,425 is for the library bond payments 1/2/2009 UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION FOX INDUSTRIAL 2008-2009 2008-2009 2005-2006 2006-2007 2007-2008 Original November Revised % ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget $ CHANGE CHANGE REVENUES 85-000-40-00-3999 BEGINNING FUND BALANCE 11 ,817 32,799 87,553 93,924 - 183,227 89,303 -49% 85-000-40-00-4090 TIF REVENUES 70,997 130,078 169,251 77,430 207,215 200,863 123,433 -61 % 85-000 46-00-4600 INVESTMENT INCOME 3,290 5,375 4,707 3,500 1 ,301 1 ,800 (1 ,700) 94% 85-000-49-00-4905 TRANSFER FROM MFT FUND 31,190 - - - - - - 0% TOTAL REVENUES: 117,293 168,252 261,511 174,854 208,516 385,890 211 ,036 -55% EXPENSES 85-000-66-00-6021 FOX IND BOND-PRINCIPAL PMT 55,000 60,000 60,000 60,000 65,000 65,000 5,000 -8% 85-000-66-00-6022 FOX IND BOND-INT PAYMENT 11 ,225 20,415 18,015 20,555 15,555 15,555 (5,000) 32% 85-000-75-00-7901 FOX IND NON MFT PAYMENT 233 - - - - - - 0% 85-000-75-00-7902 FOX INDUSTRIAL EXPENSES 5,068 - - - - - - 0% 85-000-78-00-9007 ADMINISTRATION FEES 1 ,744 284 269 375 - 375 - 0% TRANSFER TO GEN FUND - - - - - 25,680 25,680 100% 85-000-78-00-9010 RESERVE - FUTURE BOND PYMT - - - 93,924 - 279,280 185,356 -66% TOTAL EXPENSES: 73,269 80,699 78,284 174,854 80,555 385,890 211 ,036 -55% TOTAL FUND REVENUES 117,293 168,252 261 ,511 174,854 208,516 385,890 211 ,036 -55% TOTAL FUND EXPENSES 73,269 80,699 78,284 174,854 80,555 385,890 211 ,036 -55% FUND SURPLUS (DEFICIT) BALANCE 44,024 87,553 183,227 - 127,961 - - UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION COUNTRYSIDE TIF 2008-2009 2008-2009 2005-2006 2006-2007 2007-2008 Onginal November Revised ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget $ CHANGE % CHANGE REVENUES 87-000-40-00-3999 BEGINNING FUND BALANCE 3,456,521 3,463,672 2,919,125 2,856,390 - 2,882,609 26,219 1% 87-000-40-00-4090 TIF REVENUES - - 7,954 - 8,448 8,442 8,442 0% 87-000-46-00-4600 INVESTMENT INCOME 109,570 98,340 103,312 75,000 28,196 40,000 (35,000) -47% 87-000-48-00-4801 BOND PROCEEDS - - - - - - 0% TOTAL REVENUES: 3,566,092 3,562,012 3,030,391 2,931 ,390 36,643 2,931 ,051 (339) 0% EXPENSES 87-000-66-00-6021 BOND-PRINCIPAL PMT - - - - - - - 87-000-66-00-6022 BOND-INT PAYMENT - 142,868 142,868 142,868 142,868 142,868 - 0% 87-000-78-00-9007 ADMINISTRATION FEES 825 19 4,914 2,500 12,915 14,315 11 ,815 473% 87-000-78-00-9010 RESERVE - FUTURE BOND PYMT - 500,000 2,786,022 - 2,773,868 (12,154) 0% TOTAL EXPENSES: 825 642,887 147,782 2,931 ,390 155,783 2,937351 (339) 0% TOTAL FUND REVENUES 3,566,092 3,562,012 3,030,391 2,931 ,390 36,643 2,931 ,051 (339) 0% TOTAL FUND EXPENSES 825 642,887 147,782 2,931 ,390 155,783 2,931 ,051 (339) 0% FUND SURPLUS (DEFICIT) BALANCE 3,565,267 2,919,125 2,882,609 - (119,139) - - UNITED CITY OF YORKVILLE 6 MONTH FY 2008-2009 BUDGET REVISION KENDALL COUNTY, IL DOWNTOWN TIF 2008-2009 2008-2009 2005-2006 2006-2007 2007-2008 Original November Revised $ % ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget CHANGE CHANGE REVENUES 88-000-40-00-3999 BEGINNING FUND BALANCE - - - 28,693 - 28,372 (321 ) -1% 88-000-40-00-4090 TIF REVENUES - - 34,760 28,000 71 ,525 65,119 37,119 133% 88-000-46-00-4600 INVESTMENT INCOME - - - - - - - 0% - TOTAL REVENUES: - 34,760 56,693 71 ,525 93,491 36,798 65% EXPENSES TRANSFER TO GEN FUND - - - - - 25,805 25,805 100% 88-000-78-00-7101 IN-TOWN ROAD - - - - 24,063 25,859 25,859 100% 88-000-78-00-9007 ADMINISTRATION FEES - - 6,388 10,000 45 45 (9,955) -100% 88-000-78-00-9010 RESERVE - FUTURE REIMB - - - 46,693 - 41 ,782 (4,911 ) -11 % TOTAL EXPENSES: - - 6,388 56,693 24,108 93,491 36,798 650A TOTAL FUND REVENUES - - 34,760 56,693 71 ,525 93,491 36,798 65% TOTAL FUND EXPENSES - - 6,388 56,693 24,108 93,491 36,798 65% FUND SURPLUS (DEFICIT) BALANCE - - 28,372 - 47,417 - - `SOD C/py Reviewed By: Agenda Item Number J2 �' 0-t� Legal ❑ U I EST. leas Finance F-1 1 ` Engineer ❑ I n` y ❑ Tracking Number gin City Administrator Consultant ❑ A <<E � El Agenda Item Summary Memo Title: Ordinance Approving Revised 08-09 General Fund Budget Meeting and Date: Administration— 1/8/09 Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Susan Mika Finance Name Department Agenda Item Notes: STATE OF ILLINOIS ) )ss COUNTY KENDALL ) ORDINANCE NO. ORDINANCE APPROVING THE REVISION OF THE 2008-2009 FISCAL YEAR GENERAL FUND BUDGET FOR THE UNITED CITY OF YORKVILLE WHEREAS, the Mayor and City Council of the UNITED CITY OF YORKVILLE have duly allowed Public input, and through its committee system has duly considered revision of the General Fund budget for the 2008-2009 Fiscal Year; and WHEREAS, a revised budget was available for examination at the City offices of the UNITED CITY OF YORKVILLE and posted on the city's website; and WHEREAS, the Mayor and City Council of the UNITED CITY OF YORKVILLE deem it in the best interest of the City for the orderly operation thereof to pass and approve the revised 2008-2009 Fiscal Year General Fund Budget submitted on November 13 , 2008 at its regular Administration Committee Meeting and further revised and presented in this ordinance: NOW, THEREFORE, BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, revision of the 2008-2009 General Fund Budget as presented is hereby adopted for the 2008-2009 Fiscal Year. Page I of 2 Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this day of A.D. 2008. CITY CLERK ROBYN SUTCLIFF JOSEPH BESCO ARDEN JOE PLOCHER WALLY WERDERICH GARY GOLINSKI MARTY MUNNS ROSE SPEARS BOB ALLEN Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this day of A.D. 2008 . MAYOR Page 2 of 2 UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION GENERALFUND 2008-2009 20082009 2005-2006 2006-2007 2007-2008 Original November Revised % ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget $ CHANGE CHANGE GENERAL FUND REVENUES 01-000-40-00-3999 RESERVE FUND BALANCE - - - - - - CARRY OVER FY 06/07 - - - - - - - 01-000-40-00-3991 CARRY OVER FY 05/06 - - - - - - 01-000-40-00-3992 LIBRARY BOND PAYBACK - - - - - - - 01-000-40-00-3993 EMPLOY CONTRIB HEALTH REIMB - - - 106,117 55,600 93,425 (12,692) -12% 01-000-40-00-3994 AMUSEMENTTAX - - - 135,000 111 ,083 111 ,083 (23,917) -18% 01-000-40-00-3995 CIS / CD'S IN BANK - - - - - - - 01-000-40-00-3996 ROAD CONTRIBUTION FEE 973,098 850,661 578,000 - - - - 01-000-40-00-3997 IN-TOWN ROAD PROGRAM FUND 3,783,562 2,783,075 - - - - - 01-000-40-00-3998 ROAD FUNDING - MPI 40 - - - - - - 01-000-40-00-4000 REAL ESTATE TAXES 1 ,633,808 1 ,337,599 1 ,832,180 1 ,992,991 2,100,005 2,018,496 25,505 1% 01 -000-40-00-4001 TOWN ROAD/BRIDGE TAX 125,171 99,155 128,425 131 ,000 143,506 131 ,000 - 0% 01-000-40-00-4002 FOX HILL LEVY REVENUE - - - - - - 01-000-40-00-4010 PERSONAL PROPERTY TAX 16,203 20,233 18,977 20,000 6,886 20,000 - 0% 01-000-40-00-4020 STATE INCOME TAX 679,842 1 ,040,678 1,053,292 1 ,008,360 216,446 1 ,008,360 - 0% 01-000-40-00-4030 MUNICIPAL SALES TAX 2,548,784 2,676,261 2,506,434 2,900,000 1 ,113,763 2,625,000 (275,000) -9% 01-000-40-00-4032 STATE USE TAX 106,042 145,026 157,093 150,652 52,585 160,000 9,348 6% 01-000-40-00-4040 MUNICIPAL UTILITY TAX 403,657 463,480 549,535 430,000 270,869 540,000 110,000 26% 01-000-40-00-4041 UTILITY TAX - NICOR 264,183 232,616 384,088 350,000 244,599 360,000 10,000 3% 01-000-40-00-4042 UTILITY TAX - CABLE TV 102,791 138,527 172,913 167,000 92,342 180,000 13,000 8% 01-000-40-00-4043 UTILITY TAX - TELEPHONE 442,253 448,351 504,019 417,000 224,636 550,000 133,000 32% 01-000-40-00-4050 HOTEL TAX 18,894 19,728 22,192 20,000 13,395 20,022 22 0% 01-000-41-00-4100 LIQUOR LICENSE 24,366 15,691 46,970 32,900 17,826 25,000 (7,900) -24% 01-000-41-00-4101 OTHER LICENSES 2,700 1 ,518 4,323 4,200 2,738 3,958 (242) -6% 01-000-41-00-4110 BUILDING PERMITS 1 ,373,536 1 ,278,672 867,869 1 ,200,000 272,121 481 ,947 (718,053) -60% 01-000-42-00-4205 FILING FEES 7,023 9,860 2,561 5,000 1,680 3,624 (1 ,376) -28% 01-000-42-00-4206 GARBAGE SURCHARGE 208,455 248,024 577,389 1 ,200,000 536,572 1 ,050,000 (150,000) -13% 01-000-42-00-4208 COLLECTION FEE - YBSD 31 ,881 32,916 55,916 60,000 66,075 66,000 6,000 10% 01-000-42-00-4210 DEVELOPMENT FEES 1 ,229,216 1 ,153,125 1 ,366,886 1 ,475,000 159,635 490,000 (985,000) -67% 01-000-42-00-4211 ENGINEERING CAPITAL FEE 52,400 38,900 31 ,700 - - - - 01-000-42-00-4281 BEECHER DEPOSITS - - - - - - - 01-000-42-00-4286 BEECHER RENTALS - - - 9,000 840 1 ,596 (7,404) -82% 01-000-43-00-4310 TRAFFIC FINES 76,534 88,841 111 ,271 100,000 79,539 132,000 32,000 32% 01-000-43-00-4315 REIMBURSE POLICE TRAINING 11 ,805 - 15,106 15,000 8,040 8,040 (6,960) -46% 01-000-43-00-4320 ORDINANCE FEES 2,670 2,925 4,235 2,500 4,075 2,280 (220) -9% 01-000-44-00-4401 DARE DONATIONS 125 - - 1 ,250 70 120 (1,130) -90% 01-000-44-00-4402 ROB ROY CREEK HYDRAULIC STY 22,700 - - - - - - 01 -000-44-00-4403 MISCELLANEOUS DONATIONS - 400 480 - - - - 01-000-44-00-4404 HANGING BASKET DONATIONS - 3,820 - 500 1 ,550 1 ,550 1 ,050 210% 01-000-44-00-4405 RAYMOND SEWER OUTFALL - - - - - - 01-000-44-00-4407 HOLIDAY UNDER THE STARS - - - 12,500 9,900 12,500 - 0% 01-000-44-00-4410 REIMB - FROM OTHER GOVT'S - - 313,375 - - - - 01-000-44-00-4411 REIMB-POLICE PROTECTION 2,502 3,308 4,555 3,300 1 ,754 3,300 - 0% 01-000-44-00-4420 SIDEWALK CONSTRUCTION - - - - - - - 01-000-44-00-4490 MISCELLANEOUS INCOME 85,953 291 ,836 774,327 15,000 16,779 15,001 1 0% 01-000-44-00-4499 BAD DEBT RECOVERY - - - - - - - 01-000-45-00-4504 TRAFFICE SIGNAL REVENUE - 8,779 5,000 18,289 18,289 13,289 266% 01-000-45-00-4505 COPS GRANT - VESTS - 5,280 - 3,000 - - (3,000) -100% 01-000-45-00-4510 COPS GRANT - - - - - - 01-000-45-00-4511 POLICE - STATE TOBACCO GRANT - 1 ,540 - 1 ,500 1 ,870 - (1 ,500) -100% 01-000-45-00-4521 ICJIA BLOCK GRANT - - - - - - 01-000-45-00-4525 GRANTS - BROWNFIELD COM DEV 49,675 - - - - - - 01-000-45-00-4540 BEAVER ST DEVELOP GRANT - 222,540 - - - - - 01-000-46-00-4600 INVESTMENT INCOME 120,940 153,890 142,763 65,000 14,891 195,000 130,000 200% 01-000-42-00-4287 DEVELOPER SIGNS REIM - - 5,000 - 5,000 - 0% 1 UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION GENERALFUND 2008-2009 2008-2009 2005-2006 2006-2007 2007-2008 Original November Revised % ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget $ CHANGE CHANGE GENERAL FUND REVENUES CONTINUED 01-000-44-00-4412 INSURANCE REIMBURSEMENTS - - - 2,000 231 2,000 - 0% TRANSFER FROM FOX INDUS TIF - - - - - 25,680 25,680 100% TRANSFER FROM DOWNTOWN TIF - - - - - - 25,805 25,805 100% 01-000-49-00-4915 TRANSFER FROM WATER OPS 200,000 250,000 - 250,000 125,000 250,000 - 0% 01 -000-49-00-4920 TRANSFER FROM SEWER MAINT. 70,000 70,000 - 70,000 35,000 70,000 - 0% 01 -000-49-00-4925 TRANSFER FROM SAN. SEWER IMP 150,000 150,000 - 150,000 75,000 150,000 - 0% 01-000-49-00-4930 TRANSFER FROM WATER IMPROVE 200,000 200,000 - 200,000 100,000 200,000 - 0% 01-000-49-00-4935 TRANSFER FROM LAND CASH - 16,000 - 16,000 8,000 181 ,000 165,000 1031% 01-000-49-00-4940 TRANSFER FROM MUNICIPAL BLDG - - - - - TOTAL REVENUES: GENERAL 15,020,809 14,494,476 12,235,653 12,731 ,770 6,203,191 11 ,237,076 (1 ,494,694) -12% 1 UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION GENERALFUND 2008-2009 2008-2009 2005-2006 2006-2007 2007-2008 Original November Revised % ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Acluals Budget $ CHANGE CHANGE ADMINISTRATION EXPENSES 01-110-50-00-5100 SALARIES - MAYOR 8,095 7,394 9,960 11 ,310 5,125 11 ,310 - 0% 01-110-50-00-5101 SALARIES - CITY CLERK 3,600 4,500 8,525 8,600 4,490 8,980 380 4% 01-110-50-00-5102 SALARIES - CITY TREASURER 3,635 3,705 5,770 6,410 3,472 7,315 905 14% 01 -110-50-00-5103 SALARIES - ALDERMAN 29,405 30,970 38,925 30,970 19,905 39,810 8,840 29% 01-110-50-00-5104 SALARIES - LIQUOR COMM 500 1 ,281 1 ,000 1 ,000 500 1 ,000 - 0% 01-110-50-00-5105 SALARIES - CITY ATTORNEY 11 ,502 11 ,503 310 - - - - 01-110-50-00-5106 SALARIES - ADMINISTRATIVE 580,191 715,063 519,417 460,985 277,287 414,113 (46,872) -10% 01 -110-50-00-5115 SALARIES - SPECIAL CENSUS - - - - 17,455 114,384 114,384 100% 01-110-50-00-5136 SALARIES - PART TIME 50,341 28,909 9,095 5,000 2,053 2,053 (2,947) -59% 01-110-50-00-5137 SALARIES - OVERTIME 998 3,691 387 500 - - (500) -100% 01-110-61-00-5300 LEGAL SERVICES 77,265 188,534 311 ,369 120,000 190,425 250,000 130,000 108% 01-110-61-00-5301 LEGISLATIVE ATTORNEY - - - 10,000 - - (10,000) -100% 01-110-61-00-5311 CODIFICATION 5,614 1 ,822 3,342 3,500 3,071 3,500 - 0% 01-110-61-00-5314 BUILDING INSPECTIONS 1 ,142,685 990,782 721 ,278 950,000 221,427 374,772 (575,228) -61% 01-110-62-00-5401 CONTRACTUAL SERVICES 42,005 114,563 59,171 20,000 11 ,979 20,000 - 0% 01-110-62-00-5403 SPECIAL CENSUS 67,377 (19) - - 3,758 5,000 5,000 100% 01-110-62-00-5404 CABLE CONSORTIUM FEE 32,591 39,923 66,562 35,000 (25,246) - (35,000) -100% 01-110-62-00-5406 OFFICE CLEANING 6,600 7,737 7,599 7,500 4,630 7,500 - 0% 01-110-62-00-5410 MAINTENANCE - OFFICE EQUIP 190 129 - 100 88 100 - 0% 01-110-62-00-5421 WEARING APPAREL 897 28 235 540 - - (540) -100% 01-110-62-00-5427 FACADE PROGRAM 20,000 - 16,100 - - - - 01-110-62-00-5436 TELEPHONE 14,174 18,758 20,140 16,000 10,286 11 ,000 (5,000) -31 % 01-110-62-00-5438 CELLULAR TELEPHONE 1 ,962 2,654 3,501 2,500 1 ,699 2,040 (460) -18% 01-110-62-00-5439 TELEPHONE SYSTEMS MAIN 2,836 3,648 7,199 3,500 1 ,472 3.000 (500) -14% 01-110-64-00-5600 DUES 3,758 5,197 9,523 9,000 6,486 9,000 - 0% 01-110-64-00-5601 ILLINOIS MUNICIPAL LEAGUE DUES 781 900 918 918 957 918 - 0% 01-110-64-00-5603 SUBSCRIPTIONS/BOOKS 315 733 263 100 - 100 - 0% 01-110-64-00-5604 TRAINING & CONFERENCES 7,325 19,441 6,414 5,875 4,579 5,875 - 0% 01-110-64-00-5605 TRAVEL / MEALS / LODGING 14,268 2,931 24,630 17,380 8,718 13.000 (4,380) -25% 01-110-64-00-5610 TUITION REIMBURSEMENT - - - 6,000 3,574 6,000 - 0% 01-110-64-00-5606 PROMOTIONAL/MARKETING EXP'S - 2,941 12,511 - - - - 01-110-64-00-5607 PUBLIC RELATIONS 27,109 8,570 - 100 140 100 - 0% 01-110-64-00-5608 HRC SPONSORSHIPS 300 620 - 1 ,500 250 250 (1 ,250) -83% STREET NAMING SPONSORSHIP - - - - - 1 ,250 1 ,250 100% 01-110-64-00-5609 YMCA PARTNERSHIP - - 1 ,500 - - - - 01-110-65-00-5800 CONTINGENCIES 46,460 334,355 67,813 20,000 14,773 15,471 (4,529) -23% 01-110-65-00-5802 OFFICE SUPPLIES 15,995 15,616 12,682 7,000 4,687 7,000 - 0% 01-110-65-00-5804 OPERATING SUPPLIES 7,416 14,435 8,742 5,000 4,169 5,000 - 0% 01-110-65-00-5808 POSTAGE & SHIPPING 9,761 16,257 16,971 17,000 4,566 14,000 (3,000) -18% 01-110-65-00-5809 PRINTING & COPYING 14,952 20,525 20,609 9,000 7,375 9,000 - 0% 01-110-65-00-5810 PUBLISHING & ADVERTISING 3,866 3,866 1 ,959 2,000 188 2,000 - 0% 01-110-72-00-6500 IMRF PARTICIPANTS 47,499 55,136 40,634 41 ,173 22,282 38,765 (2,408) -6% 01-110-72-00-6501 SOCIAL SECURITY & MEDICARE 57,187 62,202 45,185 41 ,339 24,233 41 ,278 (61) 0% 01-110-75-00-7002 COMPUTER EQUIP & SOFTWARE - - 2,020 - - - - 01-110-75-00-7003 OFFICE EQUIPMENT 1 ,591 2,876 540 500 - - (500) -100% 01-110-78-00-9002 NICOR GAS 40,052 25,881 33,391 30,000 10,059 30,543 543 2% 01-110-78-00-9004 MISCELLANEOUS 54,271 - 272,462 - - - - 01-110-78-00-9005 MERIT/COLA - 17,188 - 18,439 - - (18,439) -100% 01-110-78-00-9007 APPRECIATION DINNER - - - 2,000 1 ,977 1 ,977 (23) -1 % 01-110-78-00-9008 VOLUNTEER APPRECIATION DAY - - 2,235 - - - - 01-110-78-00-9009 WEBSITE - - 232 - - - - 01-110-78-00-9010 COMMUNITY EVENTS - - 20,802 - - - 01-110-78-00-9011 TENNIS CRT REFURBISHING - - 45,823 - - - - 01-110-78-00-9012 SALARY SURVEY - - - - - - - 01-110-99-00-9970 TRANSFER TO CW CAP FOR LAND - -I - 100,000 50,000 100,000 - 0% UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION GENERALFUND 2008-2009 2008-2009 2005-2006 2006-2007 2007-2008 Original November Revised ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget $ CHANGE CHANGE ADMINISTRATION EXPENSES CONTINUED 01-110-99-00-9975 TRANSFERTO CITY WIDE CAPITAL - - - 275,000 137,500 120,000 (155,000) -56% 01-110-64-00-5611 KENDALL COUNTY PARATRANSIT - - - 13,964 - 13,964 - 0 TOTAL EXPENSES: ADMINISTRATION 2,455,366 2,785,245 2,457,944 2,316,703 1 ,060,388 1 ,711 ,367 (605,336) -26% 1 UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION GENERALFUND 2008-2009 2008-2009 2005-2006 2006-2007 2007-2008 Original November Revised % ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget $ CHANGE CHANGE FINANCE EXPENSES 01-120-50-00-5106 SALARIES - ADMINISTRATIVE - - 325,803 329,120 187,727 343,487 14,367 4% 01-120-50-00-5136 SALARIES - PART TIME - - 3,546 - 237 237 237 01-120-50-00-5137 SALARIES - OVERTIME - - - 750 616 750 - 0% 01-120-50-00-5202 BENEFITS-UNEMPLOY. COMP. TAX 15,233 20,308 17,466 28,800 2,879 28,800 - 0% 01-120-50-00-5203 BENEFITS - HEALTH INSURANCE 713,313 753,400 925,178 980,800 577,687 980,000 (800) 0% 01-120-50-00-5204 BENEFITS - GROUP LIFE INSUR 19,864 22,126 30,707 28,240 3,565 28,240 - 0% 01-120-50-00-5205 BENEFITS - DENTAL/VISION ASST 70,910 75,193 91 ,374 96,495 49,839 83,891 (12,604) -13% 01-120-61 -00-5304 AUDIT FEES & EXPENSES 25,500 49,083 32,000 40,325 30,000 40,700 375 1 % 01-120-61-00-5305 ACCOUNTING ASSISTANCE - 2,785 - - - - - 01-120-61 -00-5308 GASS 34 23,806 - - - - - - 01-120-61-00-5310 EMPLOYEE ASSISTANCE 2,867 3,068 3,000 4,500 1 ,250 3,500 (1 ,000) -22% 01-120-62-00-5400 INSURANCE-LIABILITY & PROPERTY 124,161 137,233 266,737 210,000 373,614 240,757 30,757 15% 01-120-62-00-5401 CONTRACTUAL SERVICES - - 13,847 15,000 2,470 15,000 - 0% 01-120-62-00-5410 MAINTENANCE - OFFICE EQUIP - - - 500 1 ,669 1 ,700 1 ,200 240% 01-120-62-00-5411 MAINTENANCE - COMPUTERS 1,808 1 ,364 125 1 ,000 - - (1 ,000) -100% 01-120-62-00-5412 MAINTENANCE - PHOTOCOPIERS 19,478 22,530 21 ,612 28,000 12,487 24,500 (3,500) -13% 01-120-62-00-5437 ACCTG SYSTEM SERVICE FEE 8,090 9,652 12,972 15,000 2,065 15,000 - 0% 01-120-62-00-5438 CELLULAR TELEPHONE - - 978 950 586 990 40 4% 01-120-64-00-5603 SUBSCRIPTIONS/BOOKS - - 128 250 - - (250) -100% 01-120-64-00-5604 TRAINING & CONFERENCES - - 3,777 2,000 2,190 2,000 - 0% 01 -120-64-00-5605 TRAVEL / MEALS / LODGING - - 2,460 3,000 522 1 ,500 (1 ,500) -50% 01-120-65-00-5802 OFFICE SUPPLIES - - 7,207 4,000 1 ,105 2,500 (1 ,500) -38% 01-120-65-00-5804 OPERATING SUPPLIES - - 8,136 5,500 1 ,584 4,500 (1 ,000) -18% 01-120-65-00-5808 POSTAGE & SHIPPING - - - 2,500 764 1 ,000 (1 ,500) -60% 01-120-65-00-5844 MARKETING - HOTEL TAX 18,469 19,332 18,632 20,000 10,208 19,406 (594) -3% 01-120-72-00-6500 IMRF PARTICIPANTS - - 24,986 27,185 14,660 26,277 (908) -3% 01-120-72-00-6501 SOCIAL SECURITY & MEDICARE - - 26,353 26,048 14,915 26,139 91 0% 01-120-75-00-7002 COMPUTER EQUIP & SOFTWARE 15,709 28,144 27,402 20,000 3,059 6,500 (13,500) -68% 01-120-75-00-7003 OFFICE EQUIPMENT - - 1 ,000 1 ,000 - - (1,000) -100% 01-120-78-00-9001 CITY TAX REBATE 70 57 - 750 1 ,005 1 ,005 255 34% 01-120-78-00-9003 SALES TAX REBATE 540,687 600,253 376,045 620,000 212,063 500,000 (120,000) -19% 01-120-78-00-9005 MERIT/COLA - - - 13,165 - - (13,165) -100% 01-120-78-00-9009 BAD DEBT - - 508,438 - 5,254 7,540 7,540 100% 01-120-78-00-9013 AMUSEMENT TAX REBATE - - - 74,250 61 ,096 61 ,096 (13,154) -18% 01-120-99-00-9923 TRANSFER TO THE LIBRARY 28,000 35,430 - - - - - 01-120-99-00-9925 TRANSFER TO SAN SEWER 150,000 150,000 150,000 150,000 75,000 150,000 - 0% 01-120-99-00-9930 TRANSFER TO WATER IMPROVE - - 200,000 200,000 100,000 200,000 - 0% 01-120-99-00-9935 TRANSFER TO LAND CASH - - 48,245 - - - - 01-120-99-00-9940 TRANSFER TO PARK & REC 755,908 1 ,015,107 1 ,161 ,778 1 ,224,698 705,429 1 ,080,348 (144,350) -12% 01-120-99-00-9941 TRANSFER TO PARK & REC CAP - 150,000 - - - - - 01-120-99-00-9942 TRANSFER TO POLICE CAPITAL - 82,402 125,000 - - - - 01-120-99-00-9945 TRANSFER TO GF FOR PD 102,043 64,647 - - - - - 01-120-99-00-9965 TRANSFER TO DEBT SERVICE - 292,859 231 ,884 425,124 212,562 425,124 - 0% TOTAL EXPENSES: FINANCE 2,635,915 3,534,973 4,666,816 4,598,950 2,668,108 4,322,487 (276,463) -6% 1 UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION GENERALFUND 2008-2009 2008-2009 2005-2006 2006-2007 2007-2008 Original November Revised % ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget $ CHANGE CHANGE COMMUNITY RELATIONS 01-130-50-00-5106 SALARIES-EMPLOYEES - - - 59,662 37,438 65,000 5,338 9% 01-130-50-00-5136 PART TIME SALARIES - - - 9,880 5,103 9,880 - 0% 01-130-62-00-5401 CONTRACTUAL SERVICES - - - 4,000 2,197 5,000 1 ,000 25% 01-130-64-00-5607 PUBLIC RELATIONS - - - 8,000 322 4,000 (4,000) -50% 01-130-65-00-5810 PUBLISHING & ADVERTISING - - - 15,000 7,430 16,000 1 ,000 7% 01-130-64-00-5603 SUBSCRIPTIONS / BOOKS - - - 400 - 400 - 0% 01-130-64-00-5604 TRAINING & CONFERENCES - - - 1 ,500 50 450 (1 ,050) -70% 01-130-64-00-5605 TRAVEL / MEALS / LODGING - - - 1 ,000 - 1 ,000 - 0% 01-130-65-00-5802 OFFICE SUPPLIES - - - 750 - 750 - 0% 01-130-65-00-5808 POSTAGE & SHIPPING - - - 7,520 4,462 10,000 2,480 33% 01-130-65-00-5809 PRINTING & COPYING - - - 14,000 1 ,010 8,000 (6,000) -43% 01-130-72-00-6500 IMRF PARTICIPANTS - - - 4,747 2,913 4,973 226 5% 01-130-72-00-6501 SOCIAL SECURITY & MEDICARE - - - 5,474 3,428 5,698 224 4% 01-130-75-00-7002 COMPUTER EQUIP & SOFTWARE - - - - - - - 01-130-78-00-9005 MERIT/COLA - - - 2,386 - - (2,386) -100% 01-130-78-00-9010 COMMUNITY EVENTS - - - 5,000 3,310 6,000 1 ,000 20% 01-130-78-00-9013 HOLIDAY UNDER THE STARS " - - 14,096 25,000 14,528 21 ,000 (4,000) -16% TOTAL EXPENSES: COMMUNITY RELATIONS - - 14,096 164,319 82,191 158,151 (6,168) 4% "Donations have been collected for this event. Please see line item 01-000-44-00-4407 under revenues in the amount of $15,000. The total cost to taxpayers for this event is $6,000. The net effect on the community relations budget would show an overall decrease of 13%. UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION GENERALFUND 2008-2009 2008.2009 2005-2006 2006-2007 2007-2008 Original November Revised % ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget $ CHANGE CHANGE ENGINEERING EXPENSES 01-150-50-00-5107 SALARIES-EMPLOYEES 254,527 271 ,075 353,766 406,935 241 ,327 426,262 19,327 5% 01-150-50-00-5137 SALARIES-OVERTIME - 800 1 ,388 1 ,000 (99) 200 (800) -80% 01-150-62-00-5401 CONTRACTUAL SERVICES 114,830 94,026 (3,372) 30,000 7,125 15,000 (15,000) -50% 01-150-62-00-5402 GIS SYSTEM 5,000 294 - - - - - 01-150-62-00-5403 FEES 1 ,000 1 ,000 1 ,062 1 ,000 1 ,000 1 ,000 - 0% 01-150-62-00-5409 MAINTENANCE-VEHICLES 866 1 ,482 792 2,000 796 1 ,000 (1 ,000) -50% 01-150-62-00-5410 MAINTENANCE-OFFICE EQUIP 276 164 347 1 ,000 - 200 (800) -80% 01-150-62-00-5411 MAINTENANCE-COMPUTERS 1,587 487 7 2,000 - - (2,000) -100% 01-150-62-00-5421 WEARING APPAREL 254 269 1 ,060 1 ,400 143 300 (1,100) -79% 01-150-62-00-5438 CELLULAR TELEPHONE 2,426 2,537 3,542 4,100 1 ,824 3,400 (700) -17% 01-150-64-00-5600 DUES 293 339 235 600 - 300 (300) -50% 01-150-64-00-5604 TRAINING & CONFERENCES 227 552 82 2,000 417 1 ,000 (1,000) -50% 01-150-64-00-5605 TRAVEL EXPENSE 1 ,231 496 880 1 ,000 186 500 (500) -50% 01-150-64-00-5608 TUITION REIMBURSEMENT - - - 2,000 1 ,064 2,000 - 0% 01-150-64-00-5616 BOOKS & PUBLICATIONS 163 - - 200 - - (200) -100% 01-150-65-00-5801 ENGINEERING SUPPLIES 2,520 2,205 1 ,497 2,500 535 1 ,500 (1,000) -40% 01-150-65-00-5802 OFFICE SUPPLIES 2,464 1 ,563 1,181 2,000 639 2,000 - 0% 01-150-65-00-5809 PRINTING & COPYING 1 ,667 1 ,853 1 ,629 2,250 455 1 ,000 (1 ,250) -56% 01 -150-65-00-5816 ISWS GROUNDWTR STUDY - - - 1 ,000 - 1 ,000 - 0% 01-150-65-00-5820 ENGINEERING CAPITAL RESERVE - 39,691 - - - - - 01 -150-72-00-6500 MIRE PARTICIPANTS 20,583 21 ,193 27,244 32,452 18,794 32,624 172 1 % 01-150-72-00-6501 SOCIAL SECURITY & MEDICARE 19,075 20,403 26,759 32,283 18,269 32,454 171 1 % 01-150-75-00-7002 COMPUTER EQUIP & SOFTWARE 3,759 9,224 9,887 4,100 846 3,500 (600) -15% 01-150-75-00-7003 OFFICE EQUIPMENT 70 892 2,521 1 ,000 - - (1 ,000) -100% 01-150-78-00-9005 MERIT/COLA - - - 16,277 - - (16,277) -100% 01-150-78-00-9012 SALARY SURVEY - - - - - - TOTAL EXPENSES: ENGINEERING 432,818 470,545 430,507 549,097 293,320 525,240 (23,857) -4% 1 UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION GENERALFUND 2008-2009 2008-2009 2005-2006 2006-2007 2007-2008 Original November Revised % ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget $ CHANGE CHANGE PUBLIC SAFETY/POLICE DEPT. EXPENSES 01-210-50-00-5107 SALARIES - EMPLOYEES 637,629 859,924 1 ,209,876 1 ,181 ,811 715,978 1 ,231 ,043 49,232 4% 01-210-50-00-5131 SALARIES - LIEUT./SERGEANTS/CHIEI 561 ,935 606,857 659,733 705,227 388,294 691 ,041 (14,186) -2% 01-210-50-00-5133 SALARIES - COPS 104,490 116,455 - - - - 01-210-50-00-5134 SALARIES - CROSSING GUARD 17,281 18,824 21 ,167 26,350 10,742 26,350 - 0% 01-210-50-00-5135 SALARIES - POLICE CLERKS 106,758 128,326 168,213 202,535 121 ,794 213,581 11 ,046 5% 01-210-50-00-5136 SALARIES - PART TIME 38,966 21 ,895 20,933 30,000 14,141 39,000 9,000 30% 01-210-50-00-5137 SALARIES - OVERTIME 45,872 47,584 61,862 70,000 27,737 60,000 (10,000) -14% 01-210-50-00-5200 CADET PROGRAM 10,134 18,324 29,640 36,000 15,014 30.000 (6,000) -17% 01-210-61-00-5300 LEGAL SERVICES 17,726 33,874 3,994 10,000 1 ,032 4,000 (6,000) -60% 01-210-62-00-5408 MAINTENANCE - EQUIPMENT 8,000 8,600 11,000 15,000 8,068 14,000 (1 ,000) -7% 01-210-62-00-5409 MAINTENANCE - VEHICLES 27,805 35,405 41,818 40,000 16,812 37,000 (3,000) -8% 01-210-62-00-5410 MAINT-OFFICE EQUIPMENT 2,500 2,625 4,500 5,000 - - (5,000) -100% 01-210-62-00-5411 MAINTENANCE - COMPUTERS 2,100 6,000 9,971 10,000 5,272 4,812 (5,188) -52% 01-210-62-00-5412 MAINTENANCE - K9 - - 567 2,000 285 1 ,000 (1 ,000) -50% 01-210-62-00-5414 WEATHER WARNING SIREN MAINT 3,310 6,520 5,946 6,930 4,348 6,930 - 0% 01-210-62-00-5421 WEARING APPAREL 24,773 29,656 26,191 33,000 5,644 18,000 (15,000) -45% 01-210-62-00-5422 COPS GRANT IV - VESTS 2,634 3,471 5,144 8,000 1 ,212 3,000 (5,000) -63% 01-210-62-00-5423 CLASY GRANT - 1 ,000 - - - - - 01-210-62-00-5429 PSYCHOLOGICAL TESTING 1 ,470 3,250 2,620 2,000 - - (2,000) -100% 01-210-62-00-5430 HEALTH SERVICES 2,357 7,527 4,658 6,000 104 500 (5,500) -92% 01-210-62-00-5431 LABORATORY FEES - - - 2,000 - 500 (1 ,500) -75% 01-210-62-00-5432 KENDALL CO. JUVE PROBATION - - - 3,000 2,685 2,685 (315) -11% 01-210-62-00-5436 TELEPHONE 16,908 17,245 17,558 23,000 11 ,352 21 ,500 (1 ,500) -7% 01-210-62-00-5438 CELLULAR TELEPHONE 11 ,993 14,524 16,819 19,420 8,969 17,920 (1 ,500) -8% 01-210-62-00-5441 MTD-ALERTS FEE 4,620 5,038 5,534 12,000 2,838 5.838 (6,162) -51% 01-210-62-00-5442 NEW WORLD LIVE SCAN - - - 8,634 1 ,180 8,000 (634) -7% 01-210-62-00-5443 ADMIN ADJUDICATION - - - - 1 ,875 01-210-64-00-5600 DUES 1 ,953 2,500 3,725 4,000 105 2000, (2,000) -50% 01-210-64-00-5603 SUBSCRIPTIONS 266 346 93 600 140 350 (250) -42% 01-210-64-00-5604 TRAINING & CONFERENCE 19,214 16,532 26,334 33,025 9,091 18,025 (15,000) -45% 01-210-64-00-5605 TRAVEL EXPENSES 10,367 8,735 14,548 12,075 3,559 7.575 (4,500) -37% 01-210-64-00-5606 COMMUNITY RELATIONS 5,500 11 ,685 10,000 10,000 1 ,926 3.250 (6,750) -68% 01-210-64-00-5607 POLICE COMMISSION 7,600 8,333 15,727 25,000 5,991 10,000 (15,000) -60% 01-210-64-00-5608 TUITION REIMBURSEMENT 12,522 13,328 6,866 10,000 1 ,706 4.500 (5,500) -55% 01-210-64-00-5609 POLICE RECRUIT ACADEMY - 19,340 13,795 - - - - 01-210-64-00-5610 GUN RANGE FEES 625 400 500 1 ,000 - 500 (500) -50% 01-210-64-00-5611 SPECIAL RESPONSE TEAM FEE 2,000 3,490 3,722 4,000 3,500 3,500 (500) -13% 01-210-64-00-5612 NEIGHBORHOOD WATCH - - 328 1 ,500 1 ,239 1 ,500 - 0% 01-210-64-00-5613 CITIZENS POLICE ACADEMY - - 2,406 2,500 532 1 ,775 (725) -29% 01-210-64-00-5614 CHAPLAIN PROGRAM - - 36 400 - - (400) -100% 01-210-64-00-5615 COMPLIANCE CHECKS - - 497 500 175 500 - 0% 01-210-64-00-5616 DARE PROGRAM - - 4,765 5,250 - 3,000 (2,250) -43% 01 -210-65-00-5802 OFFICE SUPPLIES 6,499 7,751 8,879 9,000 2,101 4,700 (4,300) -48% 01 -210-65-00-5803 EVIDENCE TECH SUPPLIES - - 1 ,116 2,500 1 ,067 1 ,500 (1 ,000) -40% 01-210-65-00-5804 OPERATING SUPPLIES 16,000 20,027 13,162 19,500 7,521 14,500 (5,000) -26% 01-210-65-00-5808 POSTAGE & SHIPPING 2,662 3,635 3,186 5,250 1,327 3,750 (1 ,500) -29% 01-210-65-00-5809 PRINTING & COPYING 4,500 5,484 5,331 7,500 3,343 5,000 (2,500) -33% 01-210-65-00-5810 PUBLISHING & ADVERTISING 1 ,000 521 1 ,537 2,000 301 500 (1 ,500) -75% 01-210-65-00-5812 GASOLINE 53,503 60,618 80,359 80,000 51 ,281 100,000 20,000 25% 01-210-65-00-5813 AMMUNITION 5,000 5,439 6,482 6,300 - 800 (5,500) -87% 01-210-72-00-6500 IMRF PARTICIPANTS 8,653 10,344 15,601 18,272 9,430 18,272 - 0% 01-210-72-00-6501 SOCIAL SECURITY & MEDICARE 116,940 139,421 165,051 174,135 98,089 174,135 - 0% 01-210-72-00-6502 POLICE PENSION 231 ,124 248,988 275,144 300,000 285,518 300,000 - 0% 01-210-75-00-7002 COMPUTER EQUIP & SOFTWARE 8,499 8,716 7,500 10,000 4,077 7,000 (3,000) -30% 01-210-78-00-9004 BIKE PATROL 1 ,423 1 ,192 744 1 ,000 - - (1 ,000) -100% 1 UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION GENERALFUND 2008-2009 2008-2009 2005-2006 2006-2007 2007-2008 Original November Revised ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget $ CHANGE CHANGE PUBLIC SAFETY EXPENSES CONTINUED 01-210-78-00-9005 MERIT/COLA - - - 36,310 - 2,620 (33,690) -93% 01-210-78-00-9012 SALARY SURVEY - - - - - - TOTAL EXPENSES: PUBLIC SAFETY/POLICE DEPT. 2,165,111 2,589,749 3,015,178 3,239,524 1 ,857,396 3,125,952 (113,572) -4% 1 UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION GENERALFUND 2008-2009 2008-2009 2005-2006 2006-2007 2007-2008 Original November Revised % ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget $ CHANGE CHANGE COMMUNITY DEVELOPMENT EXPENSES 01-220-50-00-5107 EMPLOYEE SALARIES 7,665 121 ,163 301 ,857 340,955 202,232 355,245 14,290 4% 01-220-61-00-5300 LEGAL SERVICES 50,291 28,805 17,435 20,000 1 ,938 4,000 (16,000) -80% 01-220-62-00-5401 CONTRACTUAL SERVICES 34,669 55,415 89,492 30,000 11 ,282 11 ,100 (18,900) -63% 01-220-62-00-5430 PLANNING CONSULTANT 8,028 37,958 - 50,000 - - (50,000) -100% 01-220-62-00-5432 ECONOMIC DEVELOPMENT 45,000 45,000 45,000 45,000 - 45,000 - 0% 01-220-62-00-5438 CELLULAR TELEPHONE 307 1 ,059 978 1 ,500 726 1 ,440 (60) -4% 01-220-64-00-5600 DUES 400 1 ,753 1,397 1 ,500 743 1 ,000 (500) -33% 01-220-64-00-5604 TRAINING & CONFERENCES 2,284 5,175 7,352 5,000 1 ,424 1 ,850 (3,150) -63% 01-220-64-00-5605 TRAVELEXPENSE - 2,479 1,376 2,000 154 200 (1 ,800) -90% 01-220-64-00-5616 BOOKS & PUBLICATIONS 423 - - - - - - 01-220-65-00-5804 OPERATING SUPPLIES 1 ,676 5,761 6,873 8,000 2,511 5,000 (3,000) -38% 01-220-65-00-5809 PRINTING & COPYING 558 521 815 1 ,500 367 500 (1 ,000) -67% 01-220-65-00-5810 PUBLISHING & ADVERTISING 4,660 3,040 972 1 ,500 14 1 ,500 - 0% 01-220-65-00-5814 BOOKS & MAPS 1 ,079 2,469 456 2,000 690 500 (1 ,500) -75% 01-220-72-00-6500 IMRF PARTICIPANTS - 9,345 23,171 27,126 15,740 27,176 50 0% 01-220-72-00-6501 SOCIAL SECURITY & MEDICARE - 9,221 23,049 26,985 15,385 27,034 49 0% 01-220-75-00-7002 COMPUTER EQUIP & SOFTWARE 8,966 47,630 9,994 6,000 5,528 5,700 (300) -5% 01-220-75-00-7003 OFFICE EQUIPMENT 27,081 1 ,314 11 ,432 1 ,000 - 50 (950) -95% 01-220-75-00-7004 IL TOMORROW GRANT MATCH - - - - - - 01-220-78-00-9005 MERIT/COLA - - - 13,638 - - (13,638) -100% 01-220-78-00-9012 SALARY SURVEY - - - - - - TOTAL EXPENSES, E PLANNING & DEVELOPMENT 193,088 378,108 541 ,649 583,704 258,734 487,295 (96,409) -17% UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION GENERALFUND 2008-2009 2008-2009 2005-2006 2006-2007 2007-2008 Original November Revlsetl % ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget $ CHANGE CHANGE STREETS EXPENSES 01-410-50-00-5107 SALARIES - EMPLOYEE 177,898 222,077 271 ,449 240,825 146,007 253,530 12,705 5% 01-410-50-00-5136 SALARIES - PART TIME 1 ,484 3,096 4,475 10,000 6,752 7,000 (3,000) -30% 01-410-50-00-5137 SALARIES - OVERTIME 16,815 12,637 32,012 15,000 3,820 11 ,328 (3,672) -24% 01-410-61-00-5313 ENGINEERING - IN TOWN ROAD PG 101 ,814 - 180,651 - - - - 01-410-61-00-5314 INSPECTIONS & LICENSES 318 509 752 400 595 100 (300) -75% 01-410-62-00-5401 CONTRACTUAL SERVICES 1 ,176 2,659 1 ,370 2,000 593 1 ,000 (1 ,000) -50% 01 -410-62-00-5408 MAINTENANCE-EQUIPMENT 10,505 5,803 15,214 9,000 1 ,604 5,000 (4,000) -44% 01-410-62-00-5409 MAINTENANCE-VEHICLES 14,913 17,030 11 ,933 18,000 9,032 10,000 (8,000) -44% 01-410-62-00-5414 MAINTENANCE-TRAFFIC SIGNALS 11 ,299 22,645 14,794 15,000 1 ,203 14,436 (564) -4% 01 -410-62-00-5415 MAINTENANCE-STREETLIGHTS 26,333 15,824 25,408 20,000 6,816 18,000 (2,000) -10% 01 -410-62-00-5416 PROPERTY MAINTENANCE - - - - 21 ,126 21 ,000 21 ,000 100% 01 -410-62-00-5420 MAINTENANCE-STORM SEWER - 2,231 9,508 10,000 151 2,000 (8,000) -80% 01-410-62-00-5421 WEARING APPAREL 5,157 4,401 4,676 4,150 1 ,138 2,114 (2,036) -49% 01-410-62-00-5422 RAYMOND DETENTION BASE - - 1 ,390 - 3,558 3,825 3,825 100% 01-410-62-00-5423 RAYMD STORM SEWER OUTFLOW - 8,141 530,371 - 339 - - 01-410-62-00-5434 RENTAL-EQUIPMENT - 1 ,271 353 1 ,000 - 1 ,000 - 0% 01-410-62-00-5435 ELECTRICITY 56,246 77,684 100,847 78,120 51 ,887 73,526 (4,594) -6% 01-410-62-00-5438 CELLULAR TELEPHONE 2,814 3,197 3,630 3,300 1 ,479 2,880 (420) -13% 01-410-62-00-5440 STREET LIGHTING 687 200 2,295 1 ,000 226 230 (770) -77% 01-410-64-00-5604 TRAINING & CONFERENCES 4,862 947 4,395 4,500 734 1 ,000 (3,500) -78% 01-410-65-00-5804 OPERATING SUPPLIES 19,236 18,166 10,938 15,000 3,603 14,435 (565) -4% 01-410-65-00-5812 GASOLINE 32,943 36,368 41 ,627 33,275 19,944 31 ,332 (1 ,943) -6% 01-410-65-00-5815 HANDTOOLS 2,507 187 786 1 ,500 759 1 ,500 - 0% 01-410-65-00-5817 GRAVEL 902 2,149 2,147 2,500 1 ,914 2,155 (345) -14% 01-410-72-00-6500 IMRF PARTICIPANTS 15,724 18,313 23,282 20,308 11 ,661 19,395 (913) -4% 01-410-72-00-6501 SOCIAL SECURITY & MEDICARE 15,008 18,200 23,468 20,962 11 ,923 19,294 (1 ,668) -8% 01-410-75-00-5418 MOSQUITO CONTROL 20,296 28,414 28,414 30,000 29,832 29,832 (168) _1 % 01-410-75-00-5419 MAINTEN SUPPLIES - STREETS - - - - - - - 01-410-75-00-7004 SAFETY EQUIPMENT 708 1 ,793 969 1 ,000 281 500 (500) -50% 01-410-75-00-7099 GRANDE RES PERIMETER RDS 440,975 385,659 - - - - - 01-410-75-00-7100 STREET REHAB PROJECTS 44,118 52,755 3,372 - - - - 01-410-75-00-7101 IN-TOWN ROAD PROGRAM 1 ,702,017 451 ,122 2,036,590 - 43 - - 01-410-75-00-7102 TREE & STUMP REMOVAL 9,510 9,623 13,150 5,000 4,990 5,000 - 0% 01-410-75-00-7103 SIDEWALK CONSTRUCTION 570 (316) 1 ,473 - - - - 01-410-75-00-7104 FOX HILL SSA EXPENSES 7,278 8,625 26,434 - - - - 01-410-75-00-7105 FOX ROAD SIDEWALK - - - - - - - 01 -410-75-00-7106 ROAD CONTRIB FUND PROJECTS 11 ,043 37,936 - - - - - 01-410-75-00-7107 ROAD CONTRIB FUND - RESERVE - - - - - - - 01-410-75-00-7108 126/71 IMPROVEMENTS - - - - - - 01-410-75-00-7109 TRAFFIC SIGNALS RT. 34 & SYC - - - - - - - 01-410-75-00-7110 ASPHAULT PAVEMENT - - - - - - - 01-410-75-00-4404 HANGING BASKETS - 2,442 1 ,800 2,000 1 ,825 1 ,825 (175) -9% 01-410-78-00-9012 SALARYSURVEY - - - - - - - 01-410-78-00-9005 MERIT/COLA - - - 9,633 - - (9,633) -100% 01-410-99-00-9930 TRANSFER TO WATER IMPROVE 215,000 220,000 - - - - - TOTAL EXPENSES: STREETS 2,970,154 1,691 ,788 3,429,973 573,473 343,835 553,237 (20,236) -4% 1 UNITED CITY OF YORKVILLE KENDALL COUNTY, IL 6 MONTH FY 2008-2009 BUDGET REVISION GENERALFUND 2008-2009 2008-2009 2005-2006 2006-2007 2007-2008 Original November Revised % ACCOUNT NUMBER DESCRIPTION Actual Actual Actual Budget Actuals Budget $ CHANGE CHANGE HEALTH & SANITATION EXPENSES 01-540-62-00-5442 GARBAGE SERVICES 591 ,517 747,186 1 ,038,809 1 ,300,000 559,985 1 ,120,000 (180,000) -14% 01-540-62-00-5443 LEAF PICKUP 7,050 5,235 5,040 6,000 1 ,200 6,000 - 0% TOTAL EXPENSES: HEALTH & SANITATION 598,567 752,421 1 ,043,849 1 ,306,000 561 ,185 1 ,126,000 (180,000) -14% TOTAL GENERAL FUND REVENUES 15,020,809 14,494,476 12,235,653 12,731 ,770 6,203,191 11 ,237,076 (1 ,494,694) -12% TOTAL GENERAL FUND EXPENSES 11 ,451 ,019 12,202,829 15,600,012 13,331 ,770 7,125,156 12,009,728 (1 ,322,042) -10% FUND SURPLUS (DEFICIT) BALANCE 3,569,790 2,291 ,647 (3,364,359) (600,000) (921 ,965) (772,652) (172,652) 29% GENERAL FUND BALANCE RESERVE 600,000 YEAR END POSITIVE VARIANCE 70,000 102,652) `-1k C/py Reviewed By: Agenda Item Number J= �T Legal ❑ Finance ❑ EST. , 1636 Engineer ❑ X09 I�� r City Administrator ❑ Tracking Number s �O Police ❑ E `��? Human Resources F-1 ADM A03 -7g Public Works ❑ City Council Agenda Item Summary Memo Title: Solid waste facility siring ordinance City Council/Committee Agenda Date: Administration—January 8, 2009 Synopsis: See attached memo. Council Action Previously Taken: Date of Action: 11-25-08 Action Taken: Ord. 2008-102 approved Item Number: Type of Vote Required: Majority Council Action Requested: Discussion and direction Submitted by: Bart Olson Administration Name Department Agenda Item Notes: C17% p*AA Memorandum To: Administration Committee esr 1836 From: Bart Olson, Assistant City Administrator 0� �� CC: Brendan McLaughlin, City Administrator p Date: January 2, 2009 Subject: Pollution Control Facility Siting Ordinance kE At the November 25°i City Council meeting, the Council approved a new pollution control facility siting ordinance (Ord 2008- 102, attached). At that meeting and at prior meetings, members of the City Council had expressed interest in looking at the siting ordinance in further depth, and had asked that the ordinance be placed on a future Administration Committee meeting agenda. Therefore, this agenda item is for discussion of amending the current siting ordinance. No amendments were submitted to staff at time of packet creation. Ordinance No. AB• 16 a, AN ORDINANCE AMENDING THE CODE OF ORDINANCES OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS WHEREAS, the United City of Yorkville (the "City") is a duly organized and validly existing non home-rule municipality created in accordance with the Constitution of the State of Illinois of 1970 and the laws of the State; and, WHEREAS, the City Council of the United City of Yorkville has determined that it is in the best interests of the public health, safety and welfare of its residents to amend and restate the City Code, Title 8, Chapter 14, Pollution Control Facility Siting. NOW THEREFORE, BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Title 8, Chapter 14 of the United City of Yorkville Code of Ordinances is hereby amended by deleting said chapter in its' entirety and replacing with the following: CHAPTER 14 POLLUTION CONTROL FACILITY SITING 8-14-1 : DEFINITIONS : Whenever the following terms are used in this Chapter, they shall have the meanings respectively ascribed to them hereafter provided: ACT: "The Environmental Protection Act," 415 ILCS 5/I et seq. APPLICANT: Any person, partnership, fine, association, corporation, Municipal corporation or unit of local government, company or organization of any kind that files a request for siting approval of a pollution control facility pursuant to the Act and this Ordinance. CITY: The United City of Yorkville, County of Kendall, State of Illinois. CITY CLERK: The United City of Yorkville City Clerk. CITY COUNCIL: The United City of Yorkville City Council. FACILITY: A pollution control facility as defined in the Act. PETITION: The application filed by the Applicant requesting siting approval for a facility. In addition, all other words used in this Chapter and defined in the Act shall have the same definitions and meanings as set forth in the Act. 8-14-2: NOTICE OF REQUEST FOR SITING APPROVAL: A. No later than 14 days before the date on which the City Clerk receives a request for siting approval, the Applicant shall cause written notice of such request to be served either in person or by registered in mail, return receipt requested, on owners of all property within the subject area that is not solely owned by the Applicant and on the owners of all property within 250 feet in each direction of the lot line of the subject property, said owners being such persons or entities which appear from the authentic tax records of Kendall County; provided that the number of feet occupied by all public roads, streets, alleys and other public ways shall be excluded in computing the 250 feet requirement; provided further that in no event shall this requirement exceed 400 feet, including public streets, alleys and other public ways. B. Such written notice shall also be served upon members of the Illinois General Assembly from the legislative district in which the proposed facility is located and shall be published in a newspaper of general circulation. C. Such notice shall state the name and address of the Applicant, the location of the proposed Facility, the nature and size of the Facility, the nature of the activity proposed, the probable life of the proposed activity, the date when the request for site approval will be submitted, and a description of the right of persons to comment on such request as hereafter provided (which may be satisfied by enclosing a copy of this Ordinance). 8-14-3: APPLICATION FOR SITING APPROVAL: A. An original Application and a minimum of 34 complete copies of the Application, including all plans, exhibits, reports, maps and other submittals, shall be delivered to the office of the City Clerk. Upon receipt of any such Application, the City Clerk shall date stamp, retain and preserve the original Application as the start of the public record on this matter. The Clerk shall also date stamp the copies of the Application and immediately deliver 1 copy of the Application to the Mayor and each City Council Member. The Clerk shall deliver 2 copies to the City Administrator's office. The Clerk shall deliver 1 copy to the Community Relations Officer, 1 copy to the Finance Director, 1 copy to the Director of Public Works, 1 copy to the City Engineer, 1 copy to the Zoning Officer, 1 Copy to the Chief of Police; 1 copy to the Director of Community Development; 1 copy to the Chairman of the Plan Commission. The Clerk shall deliver 12 copies to the City Attorney's office. The Clerk shall also forward a copy of the Application to the Public Library for the Library to maintain as a non-circulating reference copy available to the Public. The date on the stamp of the City Clerk shall be considered the official filing date for all purposes relating to the time of filing. Receipt and acceptance of a Petition by the City Clerk is pro forma, and does not constitute an acknowledgment that the applicant has complied with the Act or this Article. Should the Petition be presented to the City Clerk without the correct number of copies, in the incorrect form, or without the sections and fee described in this subsection, the Petition shall be rejected by the City Clerk. 2 B . A copy of the Application shall be made available at City Hall for public inspection in the office of the City Clerk or such other location as may be convenient to the operation of the City government. Another copy of the Application shall be made available for purposes of fulfilling copy requests submitted to the City. The Clerk may employ an outside copy service for this purpose and said service may be furnished a copy of the Application for purposes of reproduction. Members of the public shall be allowed to obtain a copy of the Application or any part thereof upon payment of the actual costs of reproduction. All copying requests shall be fulfilled by the City Clerk within a reasonable time and in conformance with the Freedom of Information Act. C. Applications shall include the following: 1 . A written petition on standard 8.5" x 11 " paper setting forth or including the following: a. The identification of the applicant, owner of the subject property and the proposed operator of the Facility. If the subject property is owned in a trust, then also identify the beneficiary(ies) of the trust(s). Also indicate for each whether the applicant, the landowner and the operator is an individual, partnership, limited liability company, corporation or unit of government. In the case of an individual, list his or her address. In the case of a partnership, submit the names of all partners. In the case of a limited liability company, submit the names and addresses of all members and managers and attach a certificate of good standing for the LLC from the Secretary of State's office. In the case of a corporation, submit the names and addresses of all officers and directors, and the names and addresses of all shareholders owning 5% or more of the capital stock of the corporation; together with certified copies of the articles of incorporation in the State of Illinois or, if not incorporated in the State of Illinois, its license to do business in the State of Illinois. If the applicant or operator is a limited partnership having a corporation as its general partner and more than five (5) percent of such corporation' s capital stock is owned by another corporation, either directly or derivatively, then the requirements of this section shall apply to such corporation. b. A list of any and all court actions or administrative proceedings of any kind in which the applicant or operator (including all persons and entities identified in Section 3-C- 1 -a hereof) is or has been a named party and the subject matter of which was related to waste collection, hauling, or disposal. Such list shall identify the court or agency, the number of the case, and a brief summary of the facts and disposition of the case C. If the site is not owned by the applicant, then documents granting to the applicant the right to develop the site for the proposed use must be attached to the application for site approval by the applicant. d. The legal description of the proposed site of the Facility and a street address or some other reasonable description of where the Facility is to be located. e. A description of the proposed Facility, its operation and the anticipated longevity thereof. 3 f The area to be served by the proposed Facility, and a statement of the needs in such area for such a Facility, including a statement identifying the location of each active Pollution Control Facility ("PCF") within the proposed service area and within 50 miles of the perimeter of the proposed service area, providing the following information: i. If PCF is a landfill, dimensions of the PCF (including permitted vertical airspace) that remains unfilled by waste, estimating life span of such facility, owner and operator, and classification of permit. ii. If PCF is a transfer station, permitted/allowed throughput capacity of the PCF, in tons or tons per operating day, owner and operator, and classification of permit. g. The expected types, amounts and methods of treatment or storage of all wastes proposed for the site and the origins of these wastes, and method of determining the quantity and characteristics of waste delivered to the facility. h. The monitoring plans, including background analyses for ground water, surface water and air. i. The plans for closure of the site and continued monitoring thereafter, including proposed use(s) after operation (i.e., end-use plan) including changes in topography and all new surface features, plans for how site controls and engineered features will be compatible with end use plan(s), and satisfactory evidence of financial assurance adequate to insure the implementation of the closure plan and the performance of all applicable closure/post-closure requirements. j . Reasons supporting approval of the request; k. Proof of notice pursuant to Section 39.2(b) of the Act; and 1. A prayer for siting approval. 2. The request for a permit made to the Illinois Environmental Protection Agency, if any such request has been made. 3 . A site plan showing details of the proposed Facility including, but not limited to: a. Engineering cross-sections; b. All existing wells within five (5) miles of the boundaries of the propose site and such other wells as may be affected by the proposed use (to the extent such information is available, the application shall also contain well construction details and, if applicable, well closure information); C. All monitoring systems, including, but not limited to, aquifers, ground water, surface water, and air; d. Fences, buildings, ponds, streams, aquifers, rivers, lakes, wooded lots, bedrock outcrops, underground and overhead utilities, culverts, drainage ditches, drain tiles, easements, areas previously mined or where soil has been disturbed from its natural condition, the location and elevations of borings made under Section 3-C-f and other structures within the proposed site and within 1000 feet of the boundaries of the proposed site and all other structures that may be affected by the proposed site; 4 e. Overlay of onsite wetlands and wetland mitigation plan; f. Roads, entrances, driveways, bridges, and transportation structures on the site and that may be affected by the proposed site, and traffic control plan on and in the vicinity of the site; g. A complete log of each boring made during the exploratory program, including but not limited to: i. Textural soil classification (USCS); ii. Particle size distribution for representative samples; iii. Coefficient of permeability based on field and laboratory determinations; iv. Ion exchange capacity and ability to absorb and fix heavy metal ions V. If bedrock is encountered, the depth of bedrock, physical character and hydrogeologic characteristics of the bedrock formation and names and ages of the formation encountered h. Location and purpose of any other drill-holes on the subject property. i. Any information to demonstrate that the proposed facility is so designed, located and proposed to be operated in such a manner that the public health, safety and welfare will be protected, in addition to that which has been provided already pursuant to this article. j. Whether any existing uses will be continued. 4. A detailed topographic survey of the subject property and the surrounding area within 1 ,000 feet of the property line, indicating: a. topographical variations in 2 foot intervals; b. existing land uses; C. existing zoning; d. vertical height (elevation-mean sea level (msl)) of site as it exists at the time of the application and vertical height (elevation-msl) of the site as it is expected to exist upon closure e. the boundary of any floodway or flood plain 5. A complete hydrogeologic study of the site by a qualified hydrologist, including but not limited to: a. Studies completed by any federal or state agency b. General description of the hydrogeologic conditions of the site and the surrounding area, based on an exploratory program including soil borings C. Detailed description of all known or suspected drinking water aquifers located within five (5) miles of the site 6. A statement of the plan of operation for the proposed Facility including, but not limited to, the following: a. Method of landfilling, incineration, composting, resource recovery (i.e. landfill gas) or other process; b. Method of inspection and chemical analysis of waste; C. Hours of operation, including waste placement and non-waste placement operating hours; 5 d. Personnel and their training; C. Truck tarping and road maintenance program; f. Litter, vector, vermin, dust and odor control; g. Surface drainage and erosion control; h. Fire control; and i. Corrective actions for spills and other operational accidents. 7. A map of the county, prepared by an Illinois licensed professional engineer, showing the roads which will be used to transport material to and from the site, and a traffic impact study showing the present traffic flows on said roadways and the impact that the traffic generated by the facility will have thereon. The traffic study shall be in accordance with guidelines recommended by the Institute of Transportation Engineers regarding the proposed site, and shall include, at a minimum, the following information: a. The anticipated number of motor vehicles and the types and weights (loaded and empty gross) thereof which will be entering and exiting the site, broken down by each hour of the day. If the number of vehicles is expected or intended to be greater or less on particular days of the week, identify those days, the numbers of vehicles, and where it includes vehicles other than passenger automobiles, include the hourly analysis for each day of the week. b. Direction of flow of traffic, into, within and from, the proposed facility, and provide a copy of any driveway permit, if applicable. G. A statement of the speed limits and load limitations of any and all roads and bridges that will be utilized by traffic entering and exiting the site; d. Ascertainable accident history data compiled for roads and intersections within 2 miles of the site. e. Detailed design plans for any roadway improvements, modifications proposed by the applicant to mitigate traffic impacts, if applicable. 8. All site-specific studies, maps, reports, permits or exhibits which the applicant desires the City to consider at the public hearing, including all documents submitted to the Illinois Environmental Protection Agency pertaining to the proposed Facility. Background reference material generally relied upon in the preparation of the application need not be reproduced and included within the application in its entirety. 9. A written commitment (by Host Agreement or otherwise) to obtain certificates of insurance from companies having a Best rating of A VI or better that shall, at such time as the facility is permitted, cover accidents such as fires, explosions, nonsudden accidental occurrences and pollution impairment. 10. Information on contingency and emergency plans, including but not limited to: a. specific details for fire control b. list of possible emergency situations which might occur at or near this facility which might affect the operations of the facility, including but not limited to explosion, fire, spills, power outages, tornadoes and vandalism. 6 C. a summary of measures that the applicant will take to limit site access and other appropriate site security measures to prevent acts of vandalism and terrorism. 11 . If the site is a proposed hazardous waste facility, a copy of the Resource Conservation and Recovery Act Contingency Plan. 12. A description of the previous operating history of the applicant and operator(and, for both any subsidiary members manager, parent corporation or subsidiary of the parent corporation) in the field of solid waste management and hazardous waste management including all pollution control facilities as defined in the Act, and all operations relating to the transport, transfer, storage or disposal of waste, owned or operated by the applicant in the United States at any time during the fifteen ( 15) years prior to the filing of the application, including but not limited to: a. the name of each facility. b. a description of the nature of each facility (i.e., sanitary landfill, hazardous waste landfill, construction and demolition debris site, transfer station, recycling facility, composting facility, etc.). C. a description of the applicant's involvement in each facility (i.e.,investor, owner, operator, co-operator, etc.). d. an identification of the volume of waste deposited in, on or at each such facility or processed by each such facility for each of the five (5) years preceding the filing of the application. e. a description of each court action or administrative proceeding initiated against the applicant (including all persons and entities identified in Section 1 .2 hereof) related to each such facility, or complaint, notice of violation or citation received by the applicant related to each such facility, along with an identification of the court or administrative agency in which or by whom any such proceeding was initiated, if any, and a description of the outcome or resolution of each such complaint or proceeding. f. A description of any closure or post-closure activities undertaken by any person at each such facility within the five (5) years preceding the filing of the application. 13 . If the applicant or operator (including all persons and entities identified in Section 3-C- 1 - a hereof) has previously closed any facility regulated by the United States Environmental Protection Agency or the Illinois Environmental Protection Agency, the applicant shall make available a copy of all closure documents, including, but not limited to financial assurance documents, related to such closure. The terms of this paragraph shall apply to facilities which were owned or operated by a corporation, partnership or limited partnership of which the applicant was the owner of more than five (5) percent of the ownership interest of the corporation, partnership or limited partnership which owned or operated the facility. 14. A description of the following (if applicable): a. Leachate collection system. 1 . Type, location and construction of the subsurface collection system; 7 2. Written narrative describing methods and processes of the collection, management and treatment of the leachate; 3 . Program for monitoring effectiveness of the collection, management and treatment of the leachate; and 4. Discharge points of effluent b. Final cover system, including proposed soil and/or geomembrane specifications if applicable. G. Facility construction quality assurance and quality control program; d. Personnel requirements including number of full- and part-time employees, which personnel positions and in what numbers are considered minimally necessary for facility operation, and the training and supervision of employees. In addition, identify whether the proposed facility intends on utilizing any contract or temporary employees and, if so, the positions those employees would fill, the training requirements and supervision of such employees, and whether such employees would be considered minimally necessary for the facility operation. 15. The Application Fee for a request for siting approval is required and shall be administered as follows: a. The Applicant shall deposit the sums in the amounts outlined in Section 3-C-15-a- i and in the form of a certified or cashier's check, to cover any costs associated with the siting process or appeal process (including but not limited to remand hearings), including but not limited to court reporter costs, transcript costs, City legal and consultant costs, employee costs, and other expenses incurred by the City; provided, however, that any portion of the application fee that remains unexpended at the conclusion of the siting process (including all appeals) shall be returned to the applicant. An accounting of expenses attributed to the hearing process shall be provided monthly. i. Landfill - $750,000 plus $250,000 for application amendment Hazardous waste facility - $ 1 ,250,000 plus $500,000 for application amendment Transfer station - $500,000 plus $ 125,000 for application amendment b. If the costs incurred by the City under Section 3-C- 1 5-a exceed, or are reasonably estimated to exceed, the amount of the filing fee then remaining on deposit, the City shall present a claim to the applicant for the excess, and for such additional amount as is reasonably estimated to be needed to complete the siting process. Payment of this excess is due within five (5) business days of the date the claim is presented to the applicant. Any unpaid amount shall constitute a debt and the City shall recover its costs and attorneys' fees if it is required to make a claim or commence a suit against the applicant and to recover the unpaid fees. 16. A table of contents shall be provided that readily identifies all sections and subparts of the application, including all accompanying appendices, exhibits, tables, and illustrations. The pages, appendices, exhibits, tables, and illustrations shall be denoted in logical sequence. 8 17. All pages in the application shall be consecutively numbered, including blank pages. 18 . The Applicant shall also provide a copy of the entire Application in electronic ".pdf format on CD-ROM such that the Application may be uploaded to the City website and that 150 read-only copies of the Application may be provided on CD-ROM format to members of the public that request same. 19. Statement by an officer or partner of the applicant stating "I certify under penalty of law that, based on information and belief formed after reasonable inquiry, the statements and information and belief formed after reasonable inquiry, the statements and information provided in the siting application are true, accurate, correct and complete." D. An Application may not be filed that is substantially the same as an application that was disapproved within the preceding two years pursuant to a finding under any of the criteria of subsection 9B of this Ordinance. E. Although date stamped at the time of delivery, the Application shall be subject to further review to assure compliance with the requirements of this Ordinance concerning the content of the Application. Accordingly, every Application may be rejected within the first 21 days following its delivery if it is determined by the office of the City Administrator that the Application has omitted any of the materials required by this Section of the Ordinance. This review is for purposes of completeness only and not an evaluation of the information under the criteria of the Act. The City Administrator shall, therefore, deliver to the Applicant within 21 days of the date of delivery a statement advising the Applicant of one of the following: 1 . The content of the Application is complete and therefore the delivery date stamped upon the Application shall constitute the Date of Filing; or 2. The Application is incomplete in the following specific ways and therefore the Application has not been accepted for filing. The City Administrator shall specify the deficiencies in the Application. Following confirmation of the completeness of the Application, the City Clerk shall cause the publication of a black border notice stating that said Application and supporting evidence have been filed and are available in the City Clerk's office for public inspection. The City Clerk shall cause such notice to be published no later than 30 days from the Date of Filing. F. In order to give members of the public an opportunity to make informed written comment and to give members of the public and the City an opportunity to prepare adequately and fairly for the public hearing hereinafter described, the Applicant must fully comply with all requirements of this Section of the Ordinance and failure to submit the required information as of the Date of Filing shall, absent good cause shown in the judgment of the Hearing Officer, render such information inadmissible at the public hearing. 9 G. At any time prior to the completion by the Applicant of the presentation of the Applicant's factual evidence and opportunity for cross-examination by the City Council and any participants, the Applicant may file not more than one amended application containing substantive amendments or revisions upon payment of additional fees in the sum of $25,000.00-- unless the City Administrator determines, in his/her sole discretion, that funds in excess of the $25,000.00 are required due to the nature of the changes of the amended application, in which case that greater amount shall be the sum due. Upon the filing of an Amended Application, the time limitations for final action by the City Council shall be extended for an additional period of 90 days. H. Other amendments may be made if, in the opinion of the Hearing Officer, any such proposed amendment is non-substantive and the Hearing Officer otherwise allows such amendments. 1. Withdrawal of application may be made at any time by the applicant upon payment of all costs incurred by the City accrued to date and written agreement not to file an application for any operation within the municipal boundaries for two years by any person or entity with any interest in the subject petition. J. An Application may not be filed if any applicant or operator (including all persons and entities identified in Section 3-C- 1 -a hereof) has any outstanding fees, costs, or expenses owed to the City for any other application filed for a facility under this ordinance. 8-14-4 : REVIEW OF APPLICATION: A. The City Administrator, together with the assistance of Special Counsel to the City, shall be responsible for coordinating the review of the Application by the City Staff and its consultants and to render such reports, advice or recommendations to the Mayor and City Council as the City Administrator shall deem prudent to assisting the Mayor and City Council in making their decision. The City Administrator is authorized to call meetings and set deadlines for the submittal of reports and recommendations in preparation for submission through the public hearing process. The City Administrator, Special Counsel, the City Staff and the City's consultants shall not discuss the Application or the review thereof with, nor submit reports or recommendations to, the Mayor, City Councilor the City Attorney except in accordance with the public hearing process set forth below. B. Should the City Administrator desire to enter any reports, testimony or other evidence into the record of the public hearing, such shall be entered in accordance with the procedures set forth in this Ordinance and such shall also be available for copying by the public upon the payment of the actual costs of reproduction. 8-14-5: PARTICIPATION AND INFORMATION FROM OTHER PARTIES: A. The Applicant is a Participant. 10 B. The City is a Participant. For purposes of the Act, the City and its employees and staff, and any experts, consultants, investigators or attorneys hired by the City to review, investigate, present at hearing, or otherwise work for the City concerning the Petition, all constitute one Participant. To the extent the City employees and staff wish to participate in the public hearings outside their roles or employment with the City, they must submit a Notice of Participation, as do other members of the public. C. Any person other than described in (a) and (b), above, must file a written "Notice of Participation" on a form supplied by the City Clerk notifying the City Clerk and counsel for the Applicant of that person's or entity's intent to participate. 1 . Every Notice of Participation must be filed with the City Clerk before the adjournment of the first day of public hearing. In the case of counsel of record for any Participant, said counsel shall, on or before the 80th day from the Date of Filing, serve a letter upon the City Clerk and upon counsel for the Applicant entering his or her appearance for the Participant. 2. Every Notice of Participation shall provide the following information: the name, address daytime phone number and, if available, facsimile number of the Participant or counsel; whether the Participant will be participating on his/her own behalf or as a representative/spokesperson of another person or entity (and if on behalf of another person or entity, identify the name of that person or entity); whether the person (or the entity or association he/she represents) will be represented by an attorney during the public hearings: and whether the person intends on providing oral testimony or comment during the public hearing. All members of the public who desire to present sworn testimony, unsworn comment, or submit written questions to the Hearing Officer must file a Notice of Participation. 3 . No person may become a Participant after the first day of the hearing except for good cause shown. The Hearing Officer shall liberally interpret this limitation if the additional participation shall not delay the process or unfairly prejudice a prior Participant. No late Participant shall be entitled to re-call a witness who has previously testified. D. Participant rights. Participants have the right to present sworn testimony and witnesses. Participants have the right to cross-examine or question witnesses who provide sworn testimony. Participants who are not represented by counsel may provide witnesses, evidence and sworn testimony subject to cross-examination by others; provide unsworn testimony or comment during the public hearing (subject to the Hearing Officer's judgment and consistent with fundamental fairness); or, as is the case for members of the public generally, submit written questions to the Hearing Officer who, in his/her sole discretion, shall decide whether such questions shall be posed and the manner of posing such questions. E. Any attorneys acting as counsel and representing a Participant must be licensed and in good standing to practice law in the State of Illinois, or if licensed and in good standing to 11 practice law in another State which is part of the United States, shall be allowed to serve as a counsel for a Participant upon motion made to and granted by the Hearing Officer. F. All witnesses (other than those called purely for purposes of rebuttal) and the subject matter on which they will testify shall be disclosed, and all reports, studies, exhibits or other evidence, or copies thereof, that any person, other than the Applicant, desires to submit as evidence for the record at the public hearing must be filed with the City Clerk and with counsel for the Applicant no later than 80 days after the Date of Filing of the Application. In the event that the 80th day after the Date of Filing falls on a Saturday, Sunday or legal holiday, the next business day shall be considered the date by which all such information must be filed. Copies of all such information shall also be available for copying by the public upon the payment of the actual costs of reproduction. Evidence or witnesses not so disclosed by the required date shall be admissible at the hearing only where the Hearing Officer shall find that the admission of such evidence is necessary to provide fundamental fairness to the parties. 8-14-6: PUBLIC HEARING: A. The Public Hearing shall be held no sooner than 90 days from the Date of Filing and shall not commence any later than 120 days from the Date of Filing. The Public Hearing shall be at such times and places as is convenient for the public generally but convenience of the public shall be subservient to the requirement that the City render a decision prior to the 180th day from the Date of Filing, and accounting for the 30 day period for written comment following the close of the public hearing, and accounting for sufficient time for the corporate authorities to deliberate and render a decision. The City Administrator shall determine the date(s), time(s) and location(s) for the Public Hearing and cause the City Clerk publish the same as soon as is practical but in no event later 30 days after the Date of Filing B. Once determined by the City Administrator, the City Administrator shall notify the Applicant of the date, time and location of the Public Hearing and shall request that the Applicant cause notice of the Public Hearing to be made as follows: 1 . Publish 2 legal notices in a newspaper of general circulation published in Kendall County. The first such notice shall be published no sooner than 50 days from the Date of Filing and no later than 60 days from the Date of Filing; the second such notice shall be published no sooner than 65 days from the Date of Filing nor later than 75 days from the Date of Filing. Said notices shall consist of the following: a. The name and address of the Applicant; b. The owners of the site and, if ownership is in a land trust, the names of the Beneficiaries of said trust; C. The legal description of the site: d. The street address of the Property and, if there is no street address for the Property, a description of the site with reference to location, ownership or occupancy or in some other manner that will reasonably identify the property to the residents of the neighborhood; e. The nature and size of the proposed development; 12 f The nature of the activity proposed; g. The probable life of the proposed activity; h. The Date of Filing and the time and date of the public hearing; i. The location of the public hearing; j . A copy of this Ordinance and a statement that witness lists and copies of reports and other evidence are to be filed with the City Clerk and counsel for the Applicant no later than the 80th day from the Date of Filing. 2. Certified mail to all members of the Illinois General Assembly from the district in which the proposed site is located. 3 . Certified mail to the Illinois Environmental Protection Agency. 4. Certified mail to the County of Kendall and all municipalities or townships within 1 and one-half miles of the proposed facility. S. Public hearing notice in a newspaper of general circulation published as a display at least once during the week preceding the public hearing. Such notice shall consist of all items described in subsection B 1 above except for items 1 c and I j . 6. Certified mail to all other municipalities within five (5) miles of the City corporate boundaries. 7. All other public notice requirements established in 39.2 of the Act, as from time to time amended. C. Hearing Procedures: 1 . The Mayor shall appoint a Hearing Officer to preside over the public hearing and the Hearing Officer shall make any decisions concerning the admission of evidence and the manner in which the hearing is conducted, subject to this Ordinance. The Hearing Officer shall make all decisions and rulings in accordance with fundamental fairness. The Hearing Officer may exclude irrelevant, immaterial, incompetent or unduly repetitions testimony or other evidence. Rulings of the Hearing Officer shall be appealable to the City Council but may be reversed only upon a vote of 3/4ths of the corporate authorities present. All testimony and all public meetings concerning the Petition shall be in the presence of a certified court reporter who shall report all proceedings regarding consideration of the Petition. The Hearing Officer shall have the following powers or duties: a. Administer oaths and affirmations; b. Conduct a public meeting, prior to the start of the public hearings, to explain the public hearing procedure and site location review process. C. Arrange for the presence of a certified court reporter to attend and transcribe the conduct of all public hearings for the public record. 13 d. Regulate the course of the hearing, including, but not limited to, controlling the order of proceedings, consistent with this Ordinance, and to grant recesses for good cause shown. For example, good cause may be found when issues, facts, data or other pieces of evidence arise in the course of the hearing that were not reasonably foreseeable to the party requesting the recess. No recess may extend past 5 days except due to the availability of a suitable forum for the hearing. e. Require a witness or person presenting unswom public comment to state his/her position either for, against, or undecided with respect to the proposed facility. f Examine a witness and direct a witness to testify. g. Establish reasonable limits on the duration of public hearing consistent with the Act and this Ordinance, including but not limited to the reasonable limitation of sworn testimony, unswom oral comment, direct and cross-examination of any witnesses, and the limitation of repetitive or cumulative testimony and questioning. h. Rule upon objections and evidentiary questions, with the understanding that such rulings must be consistent with fundamental fairness, but need not be in strict compliance with the Illinois Supreme Court, Illinois Code of Civil Procedure, or any local rules of evidence governing a civil judicial trial in the State of Illinois. i. Allow the introduction of late-filed evidence, be it written or testimonial, on behalf of any Participant, provided good cause is shown for the late-filing, the evidence is offered in and is relevant to the rebuttal portion of the Applicant's or Participant's case, and evidence was filed with the City Clerk at least one day before the public hearing at which it is offered, and fundamental fairness to all parties will be preserved. j . The Hearing Officer shall be an attorney, licensed to practice in Illinois. The Hearing Officer shall confer with the City Council concerning the Petition, between the Date of Filing of the Petition and the Council's decision on the Petition. Given the Hearing Officer's role of communicating with the City Council, the Hearing Officer may not confer with the Participants (members of the public, Applicant and City included) concerning the Petition, unless such conference takes place during the public hearing, is through correspondence which is filed with the City Clerk (and, thus, available for everyone to view), or concerns location, time or other similar scheduling aspects of the public meeting or public hearing, or the notices for same. The only additional exception from this restriction is that the Hearing Officer may confer with the City Clerk about the upkeep or status of the public record, make a request to review or copy the public record, or confer with the City Clerk regarding the scheduling or location of the public meeting or hearing, or arrangements for the notices of the pubic meeting and hearing. k. At the conclusion of the public hearing and after consideration of all timely-filed written comments, the Hearing Officer shall submit draft written findings (of law or fact) to the City Council and file a copy of such findings with the City Clerk. 1. The Hearing Officer does not have the right or the power to vote, as a City Council Member votes, on the Petition. 14 2. Conduct of the public hearing shall be substantially as follows: a. Call to order with determination of a quorum; b. Introduction of the City Council Members who are present; C. Introduction of the Hearing Officer; d. Recognition of the Applicant and identification of the Petition; e. Recognition of fees, notices, and date of filing of the Petition; f. Recognition of the City staff and attorney present; g. Recognition of all other Participants who have filed the Notice of Participation; h. Recognition of all reports, exhibits, maps or documents of record as filed pursuant to subsection (e), above; i. Applicant, Participants represented by Counsel, and Special Counsel for the City may then make an opening statement. j . The City Council shall then hear testimony from the Applicant and/or any witnesses the Applicant may wish to call. Upon the close of the Applicant's testimony, Participants represented by counsel may present sworn testimony, including any witnesses and evidence they wish to present. Upon the close of all such testimony, the City may present sworn testimony, including witnesses and evidence it may wish to present. The Hearing Officer, in the exercise of his or her discretion, may then permit rebuttal testimony and surrebuttal testimony. k. All witnesses shall testify under oath and be subject to reasonable questioning as follows: direct examination by counsel; cross-examination by other Participants or the City, the City Council and/or the Hearing Officer (including the use of written questions submitted by members of the Public to the Hearing Officer); redirect examination; re-cross examination. 1. Following the testimony outlined in subparagraph (j) above, any Participant not represented by counsel that wishes to provide sworn testimony subject to cross- examination by others may proceed. m. Following the testimony, if any, outlined in subparagraph (1 ) above, any Participant that has not otherwise presented testimony may provide unsworn testimony or comment, subject to the Hearing Officer's judgment and consistent with fundamental fairness. n. Closing statements, if any, by counsel for the Applicant, Participants represented by counsel, and counsel for the City. o. Rebuttal statement, if any, by the applicant, subject to limitations as imposed by the Hearing Officer. P. Hearing declared closed. 3 . Public comment: written and oral : a. Any person has the right to file written comment concerning the appropriateness of the proposed facility, or its compliance with the requirements of Section 39.2 of the Act, with the City Clerk, at any time after the filing of a Petition and within the time limitation provided in subsection (d), below. b. The City Clerk, on behalf of the City Council, shall receive written comment from any person concerning the appropriateness of the proposed site. Upon receipt of any such written comment the City Clerk shall date stamp same, shall serve copies of the 15 same on counsel for the Applicant and counsel for the City; and shall file written comment and the postmarked envelope in which comment is received. c. Copies of such written comments shall be made available for public inspection in the offices of the City Clerk, and members of the public shall be allowed to obtain a copy of any written comment upon payment of actual cost of reproduction. d. Any written comment received by the City Clerk or postmarked not later than thirty (30) days after the date of the last public hearing shall be made part of the record at the public hearing as hereinafter described and the City Council shall consider any such timely written comments in making its final determination concerning said Petition. In the event that the thirtieth day falls on a Sunday or a Federal holiday, the next day on which mail is delivered shall be considered the thirtieth day for purposes of this subsection. e. Any person has the right to provide oral, unswom comment during the course of the public hearing, upon reasonable notice to the Hearing Officer that the person desires to provide such comment. This type of comment, since it is not provided under oath, is not subject to cross-examination. 4. Ex-Parte Communication Prohibited: In recognition of the quasi-judicial role of the Mayor and each Member of the City Council, and the City Attorney, ex-parte communications with persons other than the Mayor, Council Members or the City Attorney concerning the Application are prohibited between the Date of Filing and the date of the final decision of the City Council (or the 180th day after the Date of Filing). Although the Mayor and Members of the City Council are encouraged not to attend meetings at which the Mayor or Member knows the Application may be discussed, it is inevitable that due to their regular legislative duties over the course of time during the consideration of the Application they may be in attendance at such meetings (e.g. attendance at a municipality's council of governments meeting, attendance at a local chamber of commerce meeting). As such, the Mayor or Member is required to obtain and file a transcript of any meeting, where such meeting has been transcribed or recorded, or otherwise disclose such meeting in the public records (such as disclosing it on the record during the transcribed public hearings or during the written comment period provided for in this Article). The transcript shall not, however, be utilized by the City in reaching its decision. 8-14-7: RECORDS KEPT: A. The City Clerk shall be responsible for keeping the records of said hearing. The records shall consist of the following: 1 . The Application and all amendments thereto; 2. Proofs of the required notices; 3 . Notices of Participation; 16 4. Written comments filed by the public (either received by the City Clerk's office or postmarked between the Date of Filing and 30 after the close of the hearing); 5. All reports, studies, exhibits, documents or statements received in evidence at the public hearing; 6. The transcript of the public hearing; 7. Any motions filed during the public hearing; 8 . All transcripts when available or disclosures of meetings other than the public hearings held pursuant to this Article, at which the Mayor or a City Council Member was in attendance and the Application was discussed. 9. The Hearing Officer's proposed findings of fact and recommendations to the City Council (including any conditions of approval). 10. The resolution containing the final decision of the City Council. 11 . Although late filed public comments are not part of the public record pursuant to this Article, they shall be retained by the City Clerk with any evidence of date of filing, such as the City Clerk's date stamp copy of the written comment or the postmark, if the written comment was mailed. B. The City Clerk shall be responsible for certifying all copies of the record of the public hearing. 8-14-8: SITING APPROVAL DECISION: A. On or before the 180th day following the Date of Filing, or on or before the 270`h day following the Date of Filing if the Applicant filed an amendment to the Application in compliance with the timing requirements of the Act, the City Council shall, by written resolution, upon the vote of a majority of its members, decide whether to: 1 , Grant the Petition, without any conditions; or 2. Grant the Petition, but with conditions on such approval, provided such conditions are reasonable and necessary to accomplish the purposes of Section 39.2 of the Act and are not inconsistent with the regulations promulgated by the illinois Pollution Control Board; or 3 . Deny the Petition. B. In making its recommendation on the request for siting approval, the City Council shall base its decision on the following criteria: 17 I . The facility is necessary to accommodate the waste needs of the area it is intended to serve; 2. The facility is so designed, located and proposed to be operated that the public health, safety and welfare will be protected; 3 . The facility is located so as to minimize incompatibility with the character of the surrounding area and to minimize the effect on the value of the surrounding property; 4. The facility is located outside the boundary of the 100-year flood plain; 5. The plan of operations for the facility is designed to minimize the danger to the surrounding area from fire, spills or other operational accidents; 6. The traffic patterns to or from the facility are so designed as to minimize the impact on existing traffic flows; 7 If the facility will be treating, storing or disposing of hazardous waste, an emergency response plan exists for the facility which includes notification, containment and evacuation procedures to be used in case of an accidental release; 8. If the facility will be located within a regulated recharge area, any and all applicable requirements specified by the Illinois Pollution Control Board for such area have been met; and 9. If a solid waste management plan was previously adopted for Kendall County prior to the filing of the petition, the facility is consistent with that plan. C. The City Council shall consider as evidence the previous operating experience and past record of violations and penalties of the Applicant or proposed Operator (and any subsidiary, parent corporation, subsidiary of the parent corporation, or manager or member of the Company) in the field of solid waste management when considering criteria 2 and 5 of the Act and subsection B above. D. No determination by the City Council of a siting approval request may be reconsidered, except to the extent it is reversed and remanded on appeal and the City Council is directed by the Illinois Pollution Control Board or Illinois Appellate court to conduct all or part of the review process again. E. A local siting approval granted under this Chapter shall expire at the end of 2 calendar years from the date upon which it was granted, unless the local siting approval granted under this Chapter is for a sanitary landfill operation, in which case the approval shall expire at the end of three (3) calendar years from the date upon which it was granted, and unless within that period the applicant has made application to the Illinois Environmental Protection Agency for a permit 18 to develop the site. In the event that the local siting decision has been appealed, such expiration period shall be deemed to begin on the date upon which the appeal process is concluded. F. Siting approval obtained pursuant to this Chapter is transferable and may be transferred to a subsequent owner or operator with the written approval of the City Council. In the event that siting approval has been transferred to a subsequent owner or operator, that subsequent owner or operator assumes and takes subject to any and all conditions imposed upon the prior owner or operator by the City Council pursuant to this Section as well as any modifications to these conditions as documented in connection with the City Council's written approval of the transfer of the siting approval. Further, in the event that siting approval obtained pursuant to this Chapter has been transferred to a subsequent owner or operator, that subsequent owner or operator assumes all rights and obligations and takes the facility subject to any and all terms and conditions of any existing host agreement between the prior owner or operator and the City. G. In making its decision, the City Council shall consider the public record of the hearing proceedings. The City Council shall give greater evidentiary weight to sworn testimony and evidence presented during the public hearings than to un-sworn oral or written comment. 8-14-9: ADMINISTRATION OF FEES AND COSTS: A. Upon termination of any proceedings under this Chapter, a final accounting and summary of all authorized expenditures and reimbursements shall be presented to the City Council. B. Any portion of an application fee not required for reimbursement to the City for costs and expenses incurred by the City under this Chapter shall be returned to the applicant. Should there be costs and/or expenses in excess of the amount paid by the applicant in the application fee, the applicant shall bear any and all additional costs. C. In order to properly administer the application fee received with respect to this Chapter, the Finance Director is hereby authorized and directed to receive and hold such application fees for administration subject to the review and approval of the City Council. D. In order to expedite payment of all bills incurred as a result of administering this Chapter, all bills and questions concerning billing should be directed to the Finance Director. Section 2. This Ordinance shall be in full force and effect immediately from and after its passage and approval according to law. 19 Passed by the City Council of the United City of Yorkville, Kendall County, Illinois, this SS day ofN� � , A.D. 2008. Ibrlr` � ROBYN SUTCLIFF JOSEPH BESCO ARDEN JOE PLOCHER WALLY WERDERICH = GARY GOLINSKI MARTY MUNNS ROSE SPEARS k-A BOB ALLEN APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this a ,5 day of 0OVtM6EP. , A.D. 20"Zz 08 . Mayor Attest: erk 20