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Park Board Packet 2013 02-21-13 Yorkville Parks & Recreation Department Administration Office - REC Center 202 E Countryside Parkway Yorkville, IL 60560 630-553-4357 Park Board Meeting Agenda River City Roasters 131 E. Hydraulic Ave. 6:00 p.m. February 21, 2013 Call to Order: Roll Call: Debbie Horaz, Kelly Sedgwick, Seaver Tarulis,Amy Cesich, Mark Dilday, Dan Lane, Matt Konecki Introduction of Guests, City Officials and Staff: Interim Director of Parks and Recreation—Laura Schraw, Superintendent of Recreation—Tim Evans, Superintendent of Parks—Scott Sleezer, City Council Liaison to Park Board—Ken Koch,Ward 1 Alderman Public Comment: Presentations: Approval of Minutes: January 10, 2013* January 24, 2013* Bills Review: Bill list 2-14-13* Park Board Budget Report—December 2011 Park Board Budget Report—December 2012 Old Business: Riverfront Business Lease Extension for Geneva Kayak* Park District Information Baseball Field Discussion New Business: FY2014 Budget* Reports: Director's Report Recreation Report Parks Report Additional Business: Adjournment: Next meeting: February 28,2013 @ 5:30pm *Items needing Board approval or recommendation Yorkville Parks and Recreation Department City Hall 800 Game Farm Road January 10, 2013 at 6:00 p.m. Call to Order: Deb Horaz called the meeting to order at 6:00 p.m. Roll Call: Deb Horaz—yes; Kelly Sedgwick—yes; Seaver Tarulis—no; Mark Dilday—yes;Amy Cesich—yes; Dan Lane—yes; Matt Konecki—yes. Introduction of City Officials and Staff: Laura Schraw—Interim Director of Parks &Recreation Tim Evans— Superintendent of Recreation Scott Sleezer—Superintendent of Parks Jeff Weckbach- City of Yorkville, Intern Ken Koch—Alderman Other Guests: Bob Pilmer-Resident Erick Goepel—River City Roasters Robyn Sutcliff—White Water Ice Cream David Mogle—Resident Ryan Rushton—Geneva Kayak Public Comment: Robyn Sutcliff stated a park district discussion is a good idea. She said when she was an alderman it seemed like an impossible task. Robyn said with the cuts coming,people are going to be surprised and upset. Robyn said she hopes to see this move forward. Mr. David Mogle said he just wanted to sit in on a meeting. Presentations: There were no presentations. Approval of Minutes: Minutes from the December 13, 2012 meeting were approved. Motion made by Dan Lane and seconded by Matt Konecki. New Business: (Items are out of order) Park District Information— Scott Sleezer said that Bob Pilmer served on this board many years ago and was a great advocate for us and he has seen things from this side as well. Mr. Pilmer said he was the school district liaison to the Park Board and he was also a school board member. Mr. Pilmer said five years ago there was a small group of people that came together and looked at forming a Park District in Yorkville. Mr. Pilmer said at the time, most of the people in the group had young children in sports and activities and they were looking for more things to do and more places to hold activities. The group looked into how to form a park district. The Illinois Association of Park Districts was very helpful and provided us with information. Mr. Pilmer said the group considered annexation into another park district. Mr. Pilmer said after looking at annexation, the group decided against it because their facilities would not be in our community. Mr. Pilmer said the group decided to use the Yorkville School District boundaries when forming a district. He said they looked at the city budget for Parks and Recreation and looked at different tax rates and purposes of levying in a park district. Mr. Pilmer said ultimately, a petition has to be filed and it goes to a referendum. Mr. Pilmer said under the best of circumstances,passing a referendum is a difficult thing. He said that is why his group quit meeting because the economy was not doing well and we didn't see it getting better any time soon. Mr. Pilmer said a park district is to benefit everyone in the community from youth, teens and senior citizens, so they looked into groups in the community we could reach out to,but we didn't end up contacting them. Mr. Pilmer said he did speak to the Mayor of Plano at that time about combining with Yorkville and they were not interested. Mr. Pilmer said there is a need for a Park District when you look at other communities, most of them have a park district. He stated having a park district adds to the quality of life of the community. Mr. Pilmer said if a referendum is successful, we are looking at an intergovernmental agreement for use of buildings and with the school district to use their facilities. Mr. Pilmer said with this economy, passing a referendum could be difficult. Scott asked who can be on the committee, if elected officials can be. Mr. Pilmer said it would be better if it was not. Mr. Pilmer said there has to be a coordination as to when to place a question on the ballot and sometimes it doesn't work the first time,but that doesn't mean it is a bad idea, it just takes more effort. Kelly asked how much more it would cost in taxes. Tim said for an idea, in Oswego he pays $225.00 year on a $150,000 town home. Laura said most are .38 to .48 somewhere in that area per hundred dollars. Mr. Pilmer said some of that group might still be interested to help and he said there will be others interested just invite them. He said to get a smaller group initially to get things going then eventually, form a larger committee to do certain tasks and get the word out to voters for a successful referendum. There was a discussion about if the city can transfer property to a district and needing a district to attract people to move to Yorkville. Kelly said this needs to be explored because when people find out what is being cut, they will be upset and want to vote for it. There was a discussion about asking Newark/Millbrook to join with Yorkville in a district. The board said there are some legal questions that they need answered in regard to who can be on the committees and going forward and staff involvement. Mr. Pilmer said he would suggest to contact the Illinois Association of Park Districts and get whatever information they have. Tim said there are those who voted to buy the REC Center and they would be supportive of a park district. Old Business: Riverfront Business Lease for Whitewater Ice Cream—Laura stated a copy of the lease is included in the packet. Robyn has looked it over and approves it. Dan asked the rental cost per month. Laura said it is $200.00 per month and 5% of sales. Motion was made by Kelly Sedgwick to approve the lease and it was seconded by Mark Dilday. Motion approved. Riverfront Business Lease for River City Roasters—Eric said that a rough guess on the number for the city's 5% is around $3000.00. He said his rent is $250.00 per month. Deb asked about the guitars being in there and if rent is collected from him. Eric said no, it is just a showplace and if a guitar sells, the city gets 5% of sale. Eric said there will be about another$50.00 added to the $3,000 from guitar sales. Motion made by Dan Lane to approve the lease for River City Roasters and it was seconded by Kelly Sedgwick. Motion approved. New Business: Lease Agreement Extension for Geneva Kayak—* Laura said in 2011, which wasn't a full year, the city collected $18,000. Laura said they do not have the 2012 numbers yet and the city is now looking at renewing the lease for another two years. She said the current lease agreement has a 5% concession fee and a 20%revenue, which includes trips and classes. Laura said there was some damage to the building from a storm that wasn't repaired for a few months and there is still a lawsuit going on with the chute, so things are not in the best condition. Bart Olson suggested instead of 20%we should ask for 15% and if things continue to grow, the city will get that back. Laura opened things up for a discussion. Rent is $250.00. Kelly asked about the signage for their business. Laura said in the summer it was discussed putting a sign along Route 47 for those businesses,but now there is construction, so we can't do that. Kelly asked if he could put a bigger sign on his building, so people could see it from the road. Laura thinks that off site signs will help. Deb asked Ryan about him verbally agreeing to a name change to Yorkville Recreation Center. Ryan said for a while he was looking at selling the business and the name would have changed. Ryan said they are open to a change to Kayak Center of Yorkville. Ryan said this year with low water levels and improvements being separated from the park and the economy, our revenue numbers have been below what we expected. Ryan said after looking at selling, we determined to go forward and work through these issues. Ryan said their main revenue comes from other adventures, which don't have a lot to do with the Yorkville locations. Ryan said the adventure trips take place under Geneva Kayak. Matt asked about this being kind of a brand name. Ryan said yes, so changing that overall would have a negative impact on our business. Ryan said here in Yorkville what we call it would be fine, as far as signage on the building. Ryan said he would be fine with that. Ryan said there has been very little business since October business is in winter mode, which will pick up in the spring. Matt asked about the difference between the old Geneva location and here in Yorkville. Ryan said the water is better here,but the retail was better there. Matt asked if there was a name change it would negatively affect your business. Ryan said the branding needs to be the same. Our business is expanding on the Georgia coast and Lake Superior in Chicago it is highly focused on Yorkville and the river and a flat water spot to teach classes. Ryan said to change the overall name of the business would be negative. Matt asked how can you incorporate Yorkville that would create a buzz for you. Kelly said Geneva Kayak in Yorkville,but for the city to demand to change the name is out of hand. Dan agreed because we want him to be successful. Ryan said it is not a secret we need to build what is working hand in hand with the chamber to build what we have going on here in Yorkville while maintaining a regional appeal. Unfortunately, the whitewater festival this year the river was dangerously low. Ryan said he is open for ways to do that. Kelly said kayakers will come to his business whether Yorkville is in the name or not. Ryan said on the website we do refer to the Yorkville Outdoor Center and it is a center people come for recreation and education and courses. Deb stated she agrees to that and the board agreed. Laura asked about the percentage change. The board agreed to drop it to 15%. Bills List 1-10-13 - Dan asked about All Star Sports and if the city makes money. Tim said yes. Matt asked what the concrete charge was for. Scott said it was work at Raintree B. Scott stated concrete cost has gone up and it will go up even more next year. Dan asked about the license fee. Tim said it was licenses for different cover bands. Deb asked about jacket costs. Scott said it was for a new employee. Deb asked about conference registration fees being different. Tim said each person is attending different events at the conference and some attend one day and some attend two. Motion was made by Kelly Sedgwick and seconded by Mark Dilday to approve the bills list. Bills list was approved. Park Board Budget Report November 2011 —This is for informational purpose for comparison. Park Board Budget Report November 2012—This is for informational purpose for comparison. New Business: Strategic Planning- * Laura said she included from July 2011 strategic planning in the packet. Laura said we put things on hold because of the REC Center. Laura said we can set a date after we have IAPD here to answer our questions about the park district. If the board wants to go in the direction of a park district, the city might get rid of the parks and recreation department all together. Kelly said it sounds like the city is going to eliminate parks and recreation no matter what. Laura said it could go that way. Laura said the board can look into it and go for a park district,but if it fails the city could say we are done and close it down. Laura said the city is in charge of the budget. Matt asked why would they do that. Laura said to have money for roads. Dan said he doesn't think they will do that. Laura said we really don't know what they think and if they would support going for a park district. Deb said we should have done this before because by now something would have happened. Deb said every time we wait, things get worse. Laura said it would be wise to know if the public is behind this. Kelly asked if the park board can investigate forming a park district. Laura said yes, ask IAPD questions, but the board needs to communicate with city council. Deb said this is like an election it has to be a grass roots movement. Laura asked if the board has people who want to do a district and if they have support. Dan said when things are done in school districts there are companies that come in and tell you how to do everything. Laura said that is what she is suggesting. Kelly said we need more information before going forward. Laura said she would like to get IAPD to meet with the board next month or in March. Laura said we are looking at 2015, which is a year and a half. The board agreed to put off the strategic planning until we meet with IAPD. Dan said it is good that this happened because a lot of people had no clue what has happened and now that things are gone, they will be upset and it will help our cause. Kelly agreed. Reports: Director—Laura said there is a time line when the budgets will be coming out in the packet. Laura said on EDC we asked to revise the city code so the city doesn't have to have only three liquor licenses per year because we would like to do some of the Music Under the Stars ourselves, so we asked for an amendment to help with our special events. Scott said it goes into the budget so if programs don't meet expectations, it will balance out. Deb said she thought extra revenue goes back to the general fund. Scott said it does, but if we need something extra we can use it. Laura said we don't want to be under budget. Tim said the city could not have Music Under the Stars if we didn't have wine nights. Laura said it justifies special events because it doesn't cost anything. Deb asked if we can keep money from the businesses downtown to put toward a playground. Laura said she asked and has not received a response. Tim said those businesses are a part of our budget. Tim said if there is a surplus at the end of the year, that would be okay. Recreation—Tim said basketball starts games this Saturday. The catalog will be coming out next week, it was delayed with the REC Center change and it will be interesting to see what people have to say after the letter in there from the Mayor. Tim said the REC Center will be month to month sign ups now. Parks— Scott said the trucks will be red and white now and updated. Scott said they are getting power coated and red will hold up better and hide rust better. Scott said Laura and I walked Clark Park and we are going to cut out invasive species and that grant should be done and completed in one year. Scott said most of it is honeysuckle and it is huge. Scott said there are some downed trees to remove also. Scott said the city will probably survey the property so that there will not be arguments with property owners. Scott said it is a great site with some unique features and will be a nice park when we are done. Scott said he hopes to have it complete by December this year. Ken asked about a grind rail taken. Scott said the fence at bridge will have to be fixed. Bristol Station Park has some damage from burning and we have sent notice to two juveniles stating we want them to pay for the damage. Scott said sometimes we get restitution. Scott said there are things that happen from time to time and there are things built into the budget knowing things happen. Additional Business: None. Adiournment: There being no further business, motion was made by Mark Dilday and seconded by Matt Konecki. The meeting was adjourned at 8:13 p.m. Minutes Respectfully Submitted by: Lisa Godwin Minute Taker Yorkville Parks and Recreation Department Park Board Meeting City Hall 800 Game Farm Road January 24, 2013 - 5:30 p.m. Attendees Seaver Tarulis—Park Board Member Amy Cesich—Park Board Member Dan Lane—Park Board Member Matt Konecki—Park Board Member Call to Order: * The meeting was called to order at 6:13 pm by Seaver Tarulis. A quorum was established. Introduction of City Officials and Staff: Rob Fredrickson—Deputy Treasurer/Finance Director (Park Staff at a conference.) Other Guests: None Public Comment: None Bills Review: The board reviewed the bill list. Comments and questions were asked by Park Board members. Mr. Lane asked about Morse Trailer Sales. He said he spoke to Scott,Amy and Laura about it already and it was another purchase for a trailer for some of the work they are doing in cutting the grass and preparing the 18 fields they have. He said Scott had told him he went around to four or five different places to get the best buy he could on the most durable trailer. It will not only be used for maintenance, but will also be used for the City later on, such as transporting things for Hometown Days, etc. The only other question Mr. Tarulis had was on the lawn plan. He thought they had gone over and talked about this two bill lists ago. He wondered if they were being `double-billed' on this item. No one else remembered seeing this before; thinking it must have been regarding something different. Ms. Cesich thought it was something done twice a year and suggested asking Mr. Sleezer or Ms. Schraw about it. Mr. Fredrickson said he would check it out. Other than that one issue, everything seemed to be in order. Motion to approve the bill list dated 01/24/13 was made by Mr. Lane and seconded by Ms. Cesich. Roll call: Seaver Tarulis—yes;Amy Cesich- yes; Dan Lane—yes; Matt Konecki—yes. Additional Business: None Adiournment• There being no further business, so a motion for adjournment was made by Mr. Lane and seconded by Ms. Cesich. Motion passed and the meeting was adjourned at 6:19 p.m. Minutes respectfully submitted by: Bonnie Olsem Administrative Secretary DATE : 02 / 06 / 13 UNIIED CITY OF YORKVILLE PAGE : 1 TIME : 10 : 41 : 28 CHECK REGISTER PRG ID : AP215000 . WOW CHECK DATE : 02 / 14 / 13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT _______ ____ _________ ______________________________ __ _ _ ___ _____ __ __ ____ _ ____ ________________________ __________________ ________ _ _ _ __ __ 209468 AMPERAGE AMPERAGE ELECTRICAL SUPPLY INC 0445464 - IN 01 / 15 / 13 01 BULBS 80 - 800 -56 - 00 - 5640 29 . 60 INVOICE TOTAL : 29 . 60 CHECK TOTAL : 29 . 60 209469 AQUAPURE AQUA PURE ENTERPRISES , INC . 83195 01 / 08 / 13 01 CHEMICALS 80 - 800 - 56 - 00 - 5640 422 . 69 INVOICE TOTAL : 422 . 69 CHECK TOTAL : 422 . 69 209470 ARAMARK ARAMARK UNIFORM SERVICES 610 - 7866343 01 / 08 / 13 01 UNIFORMS 79 - 790- 56 -00 - 5600 33 . 00 INVOICE TOTAL : 33 . 00 610 - 7685168 01 / 22 / 13 01 UNIFORMS 79 - 790 - 56 - 00 - 5600 33 . 55 INVOICE TOTAL : 33 . 55 6910 - 7894491 01 / 29 / 13 01 UNIFORMS 79 - 790 -56 - 00 -5600 33 . 00 INVOICE TOTAL : 33 . 00 CHECK IOTAL : 99 . 55 209471 BEACON RAINBOW GROUP , LLC 0423675- IN 01 / 11 / 13 01 BASE SETS , PITCHING RUBBERS , 79 -790 -56 - 00 -5640 11026 . 74 02 ANCHORS * * COMMENT * * INVOICE TOTAL : 1 , 026 . 74 * 0423724- IN 01 / 15 / 13 01 DRAG MAT WITH BAR 79 -790 -56 - 00-5640 273 . 86 INVOICE TOTAL : 273 . 86 * CHECK TOTAL : 11300 . 60 DATE : 02 / 06 / 13 UNITED CITY OF YORKVILLE PAGE : 2 TIME : 10 : 41 : 28 CHECK REGISTER PRO ID : AP215000 . WOW CHECK DATE : 02 / 14 / 13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT ----------- ---- ------------- -- ------- - -------------- --- ---------------- -- -- -- -- -- -- ------ ------- -- -- ------------- -- - -- -------- ------ 209472 BILLENSK KEVIN BILLENSTEIN 011213 01 / 12 / 13 01 REFEREE 79 - 795 - 54 - 00 -5462 75 . 00 INVOICE TOTAL : 75 . 00 011913 01 / 19 / 13 01 REFEREE 79 - 795 - 54 - 00 -5462 150 . 00 INVOICE TOTAL : 150 . 00 012613 01 / 26 / 13 01 REFEREE 79 - 795- 54- 00 - 5462 75 . 00 INVOICE TOTAL : 75 . 00 020213 02 / 02 / 13 01 REFEREE 79 - 795-54- 00 - 5462 100 . 00 INVOICE TOTAL : 100 . 00 CHECK TOTAL : 400 . 00 209473 BSNSPORI BSN/PASSON ' S /GSC /CONLIN SPORTS 95109207 01 / 10 / 13 01 TSHIRTS & JERSEYS 79 - 795 - 56 -00 - 5606 51090 . 91 INVOICE TOTAL : 5 , 090 . 91 95109209 01 / 10 / 13 01 YOUTH SHIRTS 79 - 795 - 56 -00 -5606 58 . 00 INVOICE TOTAL : 58 . 00 95114293 01 / 14 / 13 01 BASKETBALL TANKS 79 - 795 - 56 - 00 -5606 299 . 08 INVOICE TOTAL : 299 . 08 CHECK TOTAL : 5 , 447 . 99 209474 CALLONE UNITED COMMUNICATION SYSTEMS 1010 - 7980 - 0000 -0113P 01 / 15 / 13 01 REC CENTER LINES 80 -800- 54 - 00 - 5440 279 . 95 02 PARKS LINES 79 - 790-54 - 00 -5440 43 . 74 03 PARKS LINES 79 - 795-54 - 00 -5440 61 . 76 INVOICE IOTAL : 385 . 45 CHECK TOTAL : 385 . 45 DATE : 02 / 06 / 13 UNITED CITY OF YORKVILLE PAGE : 3 TIME : 10 : 41 : 28 CHECK REGISTER RAG ID : AP215000 . WOW CHECK DATE : 02 / 14 / 13 CHECK k VENDOR # INVOICE INVOICE ITEM NUMBER DATE a DESCRIPTION ACCOUNT # ITEM AMT ------- --- ----- -- -- - -- ---------- --- -- ------------------------- ----------- -- - --- ------- -- -- -- -- -- -- --------------- --- -- ---- ---- ------ 209475 COMED COMMONWEALTH: EDISON 1613010022- 0113 01 / 17 / 13 01 BALLFIELD 79 - 795-54 - 00-5480 255 . 55 INVOICE TOTAL : 255 . 55 CHECK TOTAL : 255 . 55 209476 EVANST TIM EVANS 020113 02 / 01 / 13 01 JANUARY 2013 MOBILE EMAIL 80 - 800 - 54-00 -5440 45 . 00 02 REIMBURSEMENT * * COMMENT * * INVOICE TOTAL : 45 . 00 CHECK TOTAL : 45 . 00 209477 FLATSOS RAQUEL HERRERA 012413 01 / 24 / 13 01 4 NEW TIRES 79 - 790- 56 - 00 -5640 750 . 00 INVOICE TOTAL : 750 . 00 CHECK TOTAL : 750 . 00 209478 FOXVALSA FOX VALLEY SANDBLASTING 9583 01 / 09 / 13 01 SANDBLAST DRINKING FOUNTAIN 79 - 790 -56 - 00 -5640 250 . 00 02 HOUSING AND FLAT PLATES , POWER * * COMMENT * * 03 COAT, PRIME , GLOSS ALL PARTS * * COMMENT * * INVOICE TOTAL : 250 . 00 * 9693 01 / 23 / 13 01 SANDBLAST & PAINT TRUCK BED 79 - 790 - 56 - 00 - 5640 1 , 365 . 00 INVOICE TOTAL : 1 , 365 . 00 * CHECK TOTAL : 11615 . 00 209479 FUNXPRES FUN EXPRESS 655380944 -01 01 / 15 / 13 01 PRESCHOOL CRAFT KITS 79 - 795-56 - 00 - 5606 168 . 89 INVOICE TOTAL : 168 . 89 * CHECK TOTAL : 168 . 89 DATE : 02 / 06 / 13 UNITED CITY OF YORKVILLE PAGE : 4 IIME : 10 : 41 : 28 CHECK REGISTER ERG ID : AP215000 . WOW CHECK DATE : 02 / 14 / 13 CHECK n VENDOR k INVOICE INVOICE ITEM NUMBER DATE v DESCRIPTION ACCOUNT n ITEM AMT 209480 GODWINL LISA R . GODWIN 011013 01 / 16 / 13 01 JANUARY 10 MEETING MINUTES 79 -795 - 54 -00 -5462 101 . 01 INVOICE TOTAL : 101 . 01 * CHECK TOTAL : 101 . 01 209481 GRAINCO GRAINCO FS . , INC . 8714 01 / 17 / 13 01 DIESEL 79 - 790-56 - 00 - 5695 179 . 68 INVOICE TOTAL : 179 . 68 * CHECK TOTAL : 179 . 68 209482 HAAKEL LAURA SCHRAW 020113 02 / 01 / 13 01 JANUARY 2013 MOBILE EMAIL 79 - 795 - 54 - 00 - 5440 22 . 50 02 REIMBURSEMENT * * COMMENT * * 03 JANUARY 2013 MOBILE EMAIL 79 - 790 -54 - 00 - 5440 22 . 50 04 REIMBURSEMENT * * COMMENT * * INVOICE TOTAL : 45 . 00 CHECK TOTAL : 45 . 00 209483 HAGEMAJO JON HAGEMAN 020113 02 / 01 / 13 01 JANUARY 2013 MOBILE EMAIL 79 - 795- 54 - 00-5440 45 . 00 02 REIMBURSEMENT * * COMMENT * * INVOICE TOTAL : 45 . 00 * CHECK TOTAL : 45 . 00 209484 HAYENR RAYMOND HAYEN 020213 02 / 02 / 13 01 REFEREE 79 - 795- 54 - 00 - 5462 50 . 00 INVOICE TOTAL : 50 . 00 * DATE : 02 / 06 / 13 UNITED CIIY OF YORKVILLE PAGE : 5 TIME : 10 : 41 : 28 CHECK REGISTER PRO ID : AP215000 . WOW CHECK DATE : 02 / 14 / 13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT _ __ __ __ ___ _ __ __ __ ___________ _____________ __ __ ____ __ _ _ __ _ _ _ __ __ __ _ ____ ____ __ _ ____ ________ ____ __ __ _____________________ _____ ____ ____ __ 209484 HAYENR RAYMOND HAYEN 020213 -2 02 / 02 / 13 01 REFEREE 79 - 795 - 54- 00 -5462 75 . 00 INVOICE TOTAL : 75 . 00 CHECK TOTAL : 125 . 00 209485 HERNANDA ADAM HERNANDEZ 120712 12 / 07 / 12 01 REIMBURSEMENT FOR CDL LICENSE 79 - 790-54-00 -5462 70 . 00 02 FEE * * COMMENT * * INVOICE TOTAL : 70 . 00 CHECK TOTAL : 70 . 00 209486 HOMEDEPO HOME DEPOT 8141768 01 / 25 / 13 01 FILTERS 80 - 800- 56 - 00 -5640 118 . 73 INVOICE TOTAL : 118 . 73 CHECK TOTAL : 118 . 73 209487 HOULEA ANTHONY HOULE 020113 02 / 01 / 13 01 JANUARY 2013 MOBILE EMAIL 79 - 790 - 54- 00 - 5440 45 . 00 02 REIMBURSEMENT * * COMMENT * * INVOICE TOTAL : 45 . 00 CHECK TOTAL : 45 . 00 209488 IMS APEX INDUSTRIAL AUTOMATION LLC 1056987 02 / 04 / 13 01 REMOVE BLOWER WHEEL 80 - 800 - 54- 00 - 5495 133 . 35 INVOICE TOTAL : 133 . 35 CHECK TOTAL : 133 . 35 DATE : 02 / 06 / 13 UNITED CITY OF YORKVILLE PAGE : 6 IIME : 10 : 41 : 28 CHECK REGISTER PRG ID : AP215000 . WOW CHECK DATE : 02 / 14 / 13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE @ DESCRIPTION ACCOUNT n ITEM AMT -- - - --- -- ----------------------_ ----- -- -- -- -- - ---- - ---- -- ------ --------- -- --------- ------------- ---- -- --- -- -- - - - - ------------------ -- 209489 JIMSTRCK JAMES GRIBBLE 144638 01 / 22 / 13 01 TRUCK INSPECTION 79 - 790 - 54 - 00 -5495 25 . 00 INVOICE TOTAL : 25 . 00 144642 01 / 22 / 13 01 TRUCK INSPECTION 79 - 790 - 54 -00 - 5495 25 . 00 INVOICE TOTAL : 25 . 00 144650 01 / 22 / 13 01 TRUCK INSPECTION 79 - 790 - 54- 00-5495 26 . 00 INVOICE TOTAL : 26 . 00 CHECK TOTAL : 76 . 00 209490 KCHHS KENDALL COUNTY HEALTH 2013PERMTT 02 / 01 / 13 01 2013 FOOD HANDLING PERMIT 79 - 795 - 54 - 00-5412 75 . 00 02 RENEWAL TRAINING * * COMMENT * * INVOICE TOTAL : 75 . 00 CHECK TOTAL : 75 . 00 209491 KENPRINT ANNETTE M . POWELL 18800 01 / 10 / 13 01 PARK BOARD AT CHECKS 79 - 790 - 56 -00-5620 52 . 55 02 PARK BOARD AP CHECKS 79 - 795 - 56 - 00 -5610 52 . 55 INVOICE TOTAL : 105 . 10 CHECK TOTAL : 105 . 10 209492 LONESTAR LONE STAR DISTRIBUTION 879610 01 / 16 / 13 01 FITNESS DRINKS 80 - 800 - 56 - 00 -5607 396 . 60 INVOICE TOTAL : 396 . 60 CHECK TOTAL : 396 . 60 209493 LUCAST TIM LUCAS DATE : 02 / 06 / 13 UNITED CITY OF YORKVILLE PAGE : 7 TIME : 10 : 41 : 26 CHECK REGISTER PRO ID : AP215000 . wOw CHECK DATE : 02 / 14 / 13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT ____________ ___ _ _ __ ____________ _ __ _ _ .__ _ _ _ __ __ - __-________ _ _-___________________--__---_ ____ _________ _________ ___ __ ___ __ _ __ - 209493 LUCAST TIM LUCAS 012613 01 / 26 / 13 01 REFEREE 79 - 795 -54- 00 - 5462 75 . 00 INVOICE TOTAL : 75 . 00 020213 02 / 02 / 13 01 REFEREE 79 - 795 -54-00 -5462 75 . 00 INVOICE TOTAL : 75 . 00 CHECK TOTAL : 150 . 00 209494 MCCUEJ JOHN MCCUE 011213 01 / 12 / 13 01 REFEREE 79 - 795 - 54-00 - 5462 75 . 00 INVOICE TOTAL : 75 . 00 CHECK TOTAL : 75 . 00 209495 MCNEALT TOMMIE MCNEAL 011913 01 / 19 / 13 01 REFEREE 79 - 795 - 54- 00 - 5462 100 . 00 INVOICE TOTAL : 100 . 00 CHECK TOTAL : 100 . 00 209496 MENLAND MENARDS - YORKVILLE 15702-13 01 / 07 / 13 01 MATERIALS TO REPLACE TRAILER 79 -790 - 56 - 00 -5640 101 . 00 02 UNDERCOAT AND DECK * * COMMENT * * INVOICE TOTAL : 101 . 00 15766 01 / 08 / 13 01 MATERIALS FOR DRINKING 79 -790-56 - 00-5640 10 . 86 02 FOUNTAIN REPAIR * * COMMENT * * INVOICE TOTAL : 10 . 86 15860 01 / 09 / 13 01 MATERIAL FOR DRINKING FOUNTAIN 79 - 790- 56 - 00-5640 22 . 58 02 REPAIR * * COMMENT * * INVOICE TOTAL : 22 . 58 DATE : 02 / 06 / 13 UNITED CITY OF YORKVILLE PAGE : 6 TIME : 10 : 41 : 28 CHECK REGISIER PRO ID : AP215000 . WOW CHECK DATE : 02 / 14 / 13 CHECK k VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 209496 MENLAND MENARDS - YORKVILLE 15877 01 / 09 / 13 01 RETURNED MERCHANDISE CREDIT 79 - 790 - 56 - 00 -5640 -8 . 18 INVOICE TOTAL : - 8 . 18 15882 01 / 09 / 13 01 MATERIAL FOR DRINKING FOUNTAIN 79 - 790 -56 - 00 -5640 55 . 95 02 REPAIR * * COMMENT * * INVOICE TOTAL : 55 . 95 15902 01 / 09 / 13 01 RETURNED MERCHANDISE CREDIT 79 - 790 - 56 -00 - 5610 - 9 . 98 INVOICE TOTAL : -9 . 98 15904 01 / 09 / 13 01 TEFLON TAPE , WAX 79 - 790 - 56 - 00 -5610 11 . 92 INVOICE TOTAL : 11 . 92 15911 01 / 09 / 13 01 BOARD 79 - 790 - 56 - 00 - 5640 13 . 26 INVOICE TOTAL : 13 . 26 15922 01 / 09 / 13 01 MATERIALS FOR DRINKING 79 -790 - 56 -00 - 5640 2 . 76 02 FOUNTAIN REPAIR * * COMMENT * * INVOICE TOTAL : 2 . 76 16000 01 / 10 / 13 01 POLY CLEAR 79 - 790 -56 - 00 - 5620 6 . 99 INVOICE TOTAL : 8 . 99 16016 01 / 10 / 13 01 CARRBOLTS , FLANGE NUTS 79 - 790 -54 - 00 -5495 5 . 76 INVOICE TOTAL : 5 . 76 16098 01 / 11 / 13 01 TWISTED POLYEST 79 -790- 56 - 00 - 5620 17 . 99 INVOICE TOTAL : 17 . 99 16108 01 / 11 / 13 01 HINGES 79 - 790 - 56 -00 -5640 16 . 92 INVOICE TOTAL : 16 . 92 16134 01 / 11 / 13 01 CHAIN LURE 79 - 790 -56 - 00 -5620 20 . 97 INVOICE TOTAL : 20 . 97 DATE : 02 / 06 / 13 UNITED CITY OF YORKVILLE PAGE : 9 TIME : 10 : 41 : 28 CHECK REGISTER PRG ID : AP215000 . WOW CHECK DATE : 02 / 14 / 13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT ---- ------- -- - - - - --- -------- - -------- ---- --- - - - ------ - ------- --- -- -- - -- -------- ----- ---------- --- -- - -- ------- ------------- --- - - --- -- 209496 MIDLAND MENARDS - YORKVILLE 17249 01 / 22 / 13 01 DRINKING FOUNTAIN REPAIR PARTS 79 - 790 - 56 - 00 - 5640 15 . 17 INVOICE TOTAL : 15 . 17 17270 01 / 22 / 13 01 BLEECH , BATTERIES 80 -800 - 56 -00 -5640 30 . 94 INVOICE TOTAL : 30 . 94 17444 01 / 24 / 13 01 DRINKING FOUNTAIN REPAIR PARTS 79 - 790 -56 -00 - 5640 9 . 68 INVOICE TOTAL : 9 . 68 CHECK TOTAL : 326 . 59 209497 METRA METRA 020413 02 / 04 / 13 01 TRAIN RIDE TICKETS 79 - 795 - 56 -00 -5606 212 . 50 INVOICE TOTAL : 212 . 50 CHECK TOTAL : 212 . 50 209498 MOHMS MIDWEST OCCUPATIONAL HEALTH MS 204480 -PR 01 / 08 / 13 01 2013 RANDOM CONSORTIUM 79 - 790 -54 - 00 -5462 140 . 00 02 MANAGEMENT FEES * * COMMENT * * INVOICE TOTAL : 140 . 00 CHECK TOTAL : 140 . 00 209499 MOHRR RANDY MOHR 011913 01 / 19 / 13 01 REFEREE 79 - 795 - 54 -00 - 5462 75 . 00 INVOICE TOTAL : 75 . 00 CHECK TOTAL : 75 . 00 209500 MOSERR ROBERT MOSER DATE : 02 / 06 / 13 UNITED CITY OF YORKVILLE PAGE : 10 TIME : 10 : 41 : 28 CHECK REGISTER PEG ID : AP215000 . WOW CHECK DATE : 02 / 14 / 13 CHECK n VENDOR 4 INVOICE INVOICE ITEM NUMBER DATE k DESCRIPTION ACCOUNT k ITEM AMT --- ------------ ------------- ------------ - - -- - --------------- -- -- - - ------- -- - -- - --- - - --- - - - -- -- -- --------- ------------ ----- -- -- -- - - - - 209500 MOSERR ROBERT MOSER 012613 01 / 26 / 13 01 REFEREE 79 - 795 -54- 00 -5462 100 . 00 INVOICE TOTAL : 100 . 00 020213 02 / 02 / 13 01 REFEREE 79 - 795 -54-00 -5462 75 . 00 INVOICE TOTAL : 75 . 00 CHECK TOTAL : 175 . 00 209501 NEGRER RYAN NEGRE 020113 02 / 01 / 13 01 JANUARY 2013 MOBILE EMAIL 80 - 800 - 54-00 -5440 45 . 00 02 REIMBURSEMENT * * COMMENT * * INVOICE TOTAL : 45 . 00 CHECK TOTAL : 45 . 00 209502 DITCH NICOR GAS 64-99- 70 - 7276 0 - 1212 01 / 08 / 13 01 202 E COUNTRYSIDE PKWY SUIT E 80 - 800 - 54-00 -5480 1 , 593 . 80 INVOICE TOTAL : 10593 . 80 65 - 69 - 00 - 0377 0 - 1212 01 / 07 / 13 01 202 E COUNTRYSIDE PKWY SUITE D 80 - 800 - 54- 00 -5480 90 . 17 INVOICE TOTAL : 90 . 17 * CHECK TOTAL : 1 , 683 . 97 209503 PEDERSEJ JOHN PEDERSEN 011213 01 / 12 / 13 01 REFEREE 79 - 795 - 54-00-5462 75 . 00 INVOICE TOTAL : 75 . 00 * 020413 02 / 04 / 13 01 REFEREE 79 - 795 - 54- 00 - 5462 75 . 00 INVOICE TOTAL : 75 . 00 * CHECK TOTAL : 150 . 00 DATE : 02 / 06 / 13 UNITED CITY OF YORKVILLE PAGE : 11 IIME : 10 : 41 : 28 CHECK REGISTER PRO ID : AP215000 . WOW CHECK DATE : 02 / 14 / 13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT ----------- - --- -- ------- - --- - ------------ ---------------------- -- - - - --- -- -- -- - ---- - -- ------- -- -- - --- -------------- - -- --- -- -- -- --- -- - 209504 PEPSI PEPSI -COLA GENERAL BOTTLE 33198252 01 / 18 / 13 01 WATER, GATORADE 80 -800 - 56 - 00 - 5607 239 . 12 INVOICE TOTAL : 239 . 12 * CHECK TOTAL : 239 . 12 209505 PERRUQUD DAN PERRUQUET 011213 01 / 12 / 13 01 REFEREE 79 - 795 - 54- 00 - 5462 100 . 00 INVOICE TOTAL : 100 . 00 * CHECK TOTAL : 100 . 00 209506 PERUSKID DANIEL PERUSKI 020213 02 / 02 / 13 01 REFEREE 79 - 795 - 54- 00 -5462 75 . 00 INVOICE TOTAL : 75 . 00 CHECK TOTAL : 75 . 00 209507 REINDERS REINDERS , INC . 1415965 - 00 01 / 10 / 13 01 BOLTS , WASHERS , NUTS 79 - 790 - 56 - 00 - 5640 161 . 28 INVOICE TOTAL : 161 . 28 1415977 - 00 01 / 10 / 13 01 SCREWS , SPACERS , ROLLERS , 79 - 790 - 56 - 00 -5640 119 . 64 02 LOCK NUIS , SPACER TUBES * * COMMENT * * INVOICE TOTAL : 119 . 64 1415996 -00 01 / 10 / 13 01 SCREWS , SPACERS , SPANNERS , 79 - 790 - 56 - 00 - 5640 134 . 73 02 LOCK NUTS , SPACER WHEELS * * COMMENT * * INVOICE TOTAL : 134 . 73 1416002 -00 01 / 11 / 13 01 AIR FILTER, STUDS , LUG NUTS 79 - 790 - 56 - 00 -5640 36 . 03 INVOICE TOTAL : 36 . 03 DATE : 02 / 06 / 13 UNITED CITY OF YORKVILLE PAGE : 12 TIME : 10 : 41 : 28 CHECK REGISTER PRO ID : AP215000 . WOW CHECK DATE : 02 / 14 / 13 CHECK n VENDOR k INVOICE INVOICE ITEM NUMBER DATE k DESCRIPTION ACCOUNT H ITEM AMT -------- --- ---- -------------- ---- _.- -- -- ---------- -- --- -- -- ---- ---- ------ -------_-_- -- __--------- ---- ----- ------_- --- -- ----- ------_-- 209507 REINDERS REINDERS , INC . 1416002 - 01 01 / 15 / 13 01 AIR FILTER 79 - 790- 56 - 00-5640 59 . 10 INVOICE TOTAL : 59 . 10 1416008 - 00 01 / 11 / 13 01 BRACKET CLAMPS , BRACKET NOZZLE 79 - 790 - 56 - 00 -5640 111 . 69 02 PRESSURE REGULATOR * * COMMENT * * INVOICE TOTAL : 111 . 69 1416518 - 00 01 / 15 / 13 01 TIRES , WHEEL RIMS , VALVE STEM, 79 - 790 -56 - 00-5640 856 . 83 02 TIRE CASTER * * COMMENT * * INVOICE TOTAL : 856 . 83 4019656 - 00 09 / 24 / 12 01 MAINTENANCE CREDIT 79 - 790 -56 - 00 -5640 - 183 . 75 INVOICE TOTAL : - 183 . 75 CHECK TOTAL : 1 , 295 . 55 209508 ROBINSOT TRACY ROBINSON 011913 01 / 19 / 13 01 REFEREE 79 - 795 -54 - 00 -5462 75 . 00 INVOICE TOTAL : 75 . 00 012612 01 / 26 / 12 01 REFEREE 79 - 795 -54 - 00 - 5462 75 . 00 INVOICE TOTAL : 75 . 00 CHECK TOTAL : 150 . 00 209509 ROGGENBT TOBIN L . ROGGENBUCK 011213 01 / 12 / 13 01 REFEREE 79 - 795 -54 - 00 - 5462 150 . 00 INVOICE TOTAL : 150 . 00 011913 01 / 19 / 13 01 REFEREE 79 - 795 -54 - 00 - 5462 100 . 00 INVOICE TOTAL : 100 . 00 012613 01 / 26 / 13 01 REFEREE 79 - 795 -54 - 00 - 5462 150 . 00 INVOICE TOTAL : 150 . 00 CHECK TOTAL : 400 . 00 DATE : 02 / 06 / 13 UNITED CITY OF YORKVILLE PAGE : 13 TIME : 10 : 41 : 28 CHECK REGISTER PRG ID : AP215000 . WOW CHECK DATE : 02 / 14 / 13 CHECK R VENDOR k INVOICE INVOICE ITEM NUMBER DATE a DESCRIPTION ACCOUNT ¥ ITEM AMT --- ---- ---- --------- - - ------------ --- - -. _- -- -- - --- ----- _-- _ ____ __ -_- - --- -_------ -_ __ __ _ _ - _ -- - -- -- --------- -__- --- - - --- ----- -------__ _ 209510 ROSBOROS SHAY REMUS 012613 01 / 26 / 13 01 IPRA CONFERENCE MEAL 79 - 795 - 54 - 00 - 5415 21 . 27 02 REIMBURSEMENT * * COMMENT * * INVOICE TOTAL : 21 . 27 020113 02 / 01 / 13 01 JANUARY 2013 MOBILE EMAIL 79 - 795 - 54 - 00 - 5440 45 . 00 02 REIMBURSEMENT * * COMMENT * * INVOICE TOTAL : 45 . 00 CHECK TOTAL : 66 . 27 209511 RUSSPOWE RUSSO HARDWARE INC . 1491012 01 / 14 / 13 01 REPLACE ENGINE ON WALK BEHIND 79 -790 -56 -00-5640 216 . 00 02 BLOWER * * COMMENT * * INVOICE TOTAL : 216 . 00 CHECK TOTAL : 216 . 00 209512 SCHNITZR RANDY J . SCHNITZ 012613 01 / 26 / 13 01 REFEREE 79 - 795-54-00-5462 75 . 00 INVOICE TOTAL : 75 . 00 020213 02 / 02 / 13 01 REFEREE 79 - 795 -54-00 -5462 100 . 00 INVOICE TOTAL : 100 . 00 CHECK TOTAL : 175 . 00 209513 SERVICE SERVICE PRINTING CORPORATION 23785 01 / 14 / 13 01 8 , 500 PROGRAM CATALOGS 79 -795 - 54- 00-5426 8 , 016 . 19 INVOICE TOTAL : 8 , 016 . 19 CHECK TOTAL : 81016 . 19 DATE : 02 / 06 / 13 UNITED CITY OF YORKVILLE PAGE : 14 TIME : 10 : 41 : 28 CHECK REGISTER PEG ID : AP215000 . WOW CHECK DATE : 02 / 14 / 13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT --- -- --- --- _. -- - ------- ----------- -- -- - ------------ ---- -------- ----- --- - --------------- ------------ -- -- - -- -- ---- ------------ --------- 209514 SLEEZERS SLEEZER, SCOTT 020113 02 / 01 / 13 01 JANUARY 2013 MOBILE EMAIL 79 - 790 - 54- 00 -5440 45 . 00 02 REIMBURSEMENT * * COMMENT * * INVOICE TOTAL : 45 . 00 CHECK TOTAL : 45 . 00 209515 UPSSTORE MICHAEL J . KENIG 011613 -PR 01 / 16 / 13 01 1 PEG SHIPPED TO RISKS 79 - 790-56 -00 -5610 13 . 31 INVOICE TOTAL : 13 . 31 CHECK TOTAL : 13 . 31 209516 VISA VISA 012713 -PR 01 / 27 / 13 01 2013HTD TENT DEPOSIT 79 -000 - 14 - 00 - 1400 700 . 00 02 IPRA MEALS 79 - 790 - 54 - 00 - 5415 18 . 51 03 16GB USB DRIVES 79 - 795 - 56 -00 - 5610 25 . 96 04 US FLAG , ILLINOIS FLAG , POW 79 - 790 - 56 - 00 - 5620 428 . 30 05 FLAG * * COMMENT * * 06 FOAM BASEBALL PLUGS 79 - 790- 56 - 00 - 5640 78 . 29 07 CREDIT FOR CHANGE IN ORDER 79 - 790 - 56 - 00 - 5640 -2 . 29 06 CLASSES 79 - 795 - 54 - 00 - 5412 80 . 00 09 IPRA MEALS 79 - 795- 54 - 00 -5415 156 . 84 10 WIPERS 79 - 795-54 -00 - 5495 8 . 49 11 HARDLINES , COPY PAPER, GAMES , 79 - 795- 56 -00 -5606 111 . 47 12 PRESCHOOL FUNDRAISING SUPPLIES * * COMMENT * * 13 HYDRAULIC STREET INTERNET 79 - 795 -56 -00 - 5620 86 . 95 14 GROUP POWER MONTHLY LICENSE 80 - 800 - 56 -00 -5606 260 . 00 INVOICE TOTAL : 11952 . 52 CHECK TOTAL : 1 , 952 . 52 209517 WALKCUST WALKER CUSTOM HOMES , INC . DATE : 02 / 06 / 13 UNITED CITY OF YORKVILLE PAGE : 15 TIME : 10 : 41 : 28 CHECK REGISTER PRG ID : AP215000 . WOW CHECK DATE : 02 / 14 / 13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT - ---- ----- ----_- -- -- -- -- ------------- -- --------- ------ -- -- -- - -- ------ -- -- -- ---- ----___-- -- -- - -- --- -- ------ - ------ --- ----_----- -- -- - - 209517 WALKCUST WALKER CUSTOM HOMES , INC . YPD 0313 01 / 21 / 13 01 MARCH 2013 LEASE PAYMENT 60 - 800 - 54- 00-5485 19 , 000 . 00 INVOICE TOTAL : 19 , 000 . 00 CHECK TOTAL : 19 , 000 . 00 209518 WALMART WALMART COMMUNITY 011613 -PR 01 / 16 / 13 01 BATTERY CF:ARGER, BATTERIES , 79 - 795 - 56 - 00 -5606 113 . 73 02 BEADS , STICKER ALBULM, COTTON * * COMMENT * * 03 SWABS , BARBIE * * COMMENT * * 04 PRESCHOOL SNACKS 80 - 800 - 56 -00 -5606 18 . 98 05 FITNES BARS , CANDY BARS 80 - 800 - 56 -00 -5607 32 . 80 INVOICE TOTAL : 165 . 51 CHECK TOTAL : 165 . 51 209519 WEEKSB WILLIAM WEEKS 011213 01 / 12 / 13 01 REFEREE 79 - 795 - 54-00-5462 75 . 00 INVOICE TOTAL : 75 . 00 011913 01 / 19 / 13 01 REFEREE 79 - 795 - 54- 00 -5462 75 . 00 INVOICE TOTAL : 75 . 00 012613 01 / 26 / 13 01 REFEREE 79 - 795 - 54- 00 -5462 100 . 00 INVOICE TOTAL : 100 . 00 CHECK TOTAL : 250 . 00 209520 WHIIEK KEN WHITE 011213 01 / 12 / 13 01 REFEREE 79 - 795 - 54-00 -5462 100 . 00 INVOICE TOTAL : 100 . 00 CHECK TOTAL : 100 . 00 DATE : 02 / 06 / 13 UNITED CITY OF YORKVILLE PAGE : 16 TIME : 10 : 41 : 28 CHECK REGISIER PEG ID : AP215000 . WOW CHECK DATE : 02 / 14 / 13 CHECK k VENDOR R INVOICE INVOICE ITEM NUMBER DATE R DESCRIPTION ACCOUNT k ITEM AMT - -- ------ -- -- -- ---- -- - -- -- -- ----- -------- ------ -- --- - - - - ------ ------------- ---- - - -- --------- --- - - -- -- --------- - ------ --- ------ --- --- 209521 YBARRAR ROBERT YBARRA 011913 01 / 19 / 13 01 REFEREE 79 - 795 -54 - 00 -5462 75 . 00 INVOICE TOTAL : 75 . 00 CHECK TOTAL : 75 . 00 209522 YORKACE YORKVILLE ACE & RADIO SHACK 145811 10 / 05 / 12 01 NUTS 79 - 790 - 56 - 00 -5640 3 . 40 INVOICE TOTAL : 3 . 40 147018 01 / 10 / 13 01 NUTS 79 -790 -56 - 00 - 5640 1 . 50 INVOICE TOTAL : 1 . 50 147196 01 / 24 / 13 01 BOLTS , NUTS 79 - 790 - 56 - 00 -5640 3 . 84 INVOICE TOTAL : 3 . 84 147260 01 / 29 / 13 01 SCREWS , NUTS 79 - 790 - 56 - 00 - 5640 4 . 64 INVOICE TOTAL : 4 . 64 CHECK TOTAL : 13 . 38 IOTAL AMOUNT PAID : 47 , 916 . 70 YORKVILLE PARK BOARD PAYROLL SUMMARY February 1 , 2013 REGULAR OVERTIME TOTAL IMRF FICA TOTALS PARKS 177067.92 17,067.92 1 ,668.43 1 , 146. 52 19,882 .87 RECREATION 10, 147.52 10 , 147.52 11010 .09 757.54 11 ,915. 15 REC. CENTER 67530 .25 - 69530.25 362 .27 507.32 7,399 .84 TOTALS $ 33,745.69 $ - $ 337745.69 $ 31040.79 $ 21411 .38 $ 39, 197.86 TOTAL PAYROLL $ 39, 197. 86 YORKVILLE PARK BOARD BILL LIST SUMMARY Thursday, January 24, 2013 PA YROLL DATE BI-WEEKLY 2/1/2013 $397197. 86 TOTAL PAYROLL $395197.86 ACCOUNTS PAYABLE BILL LIST 2/14/2013 $47,916 . 70 TOTAL BILLS PAID $479916.70 CITY BILL LIST FEBRUARY LIFE INSURANCE - RECREATION 2/12/2013 $39.30 FEBRUARY LIFE INSURANCE - PARKS 2/12/2013 $78 .98 FEBRUARY LIFE INSURANCE - REC CENTER 2/12/2013 $7.25 JANUARY INTERNET - PARKS 2/12/2013 $54.23 JANUARY INTERNET - RECREATION 2/12/2013 $54.23 JANUARY INTERNET - REC CENTER 2/12/2013 $74. 70 $ 118.28 TOTAL DISBURSEMENTS $879232.84 PARK BOARD BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2011 ACTUALS BY MONTH(Cash Basis) %oJFiscaI Fear 7 17% 25% 33% 42% 50% 58% 67% Year-to-Date ANNUAL IACCOUNT NUMBER DESCRIPTION May-11 June-11 July-11 August-11 September-11 October-11 November-11 December-11 Totals BUDGET %of Budget LAND CASH REVENUES 72-000-41-00-4170 STATE GRANTS 400,000 0.00% 72-000-47-00-4702 WHISPERING MEADOWS(K HILL) - - - - - - - - 0.00% 72-000-47-00-4703 AUTUMN CREEK 3,077 2,051 1,026 11,281 1,026 1,026 19,486 20,000 97.43% 72-000-47-00-4704 BLACKBERRY WOODS - - - - - - - 500 0.00% 72-000-47-00-4706 CALEDONIA - 0.00% 72-000-47-00-4707 RIVER'S EDGE I - - - - - - - - - 0.00% TOTAL REVENUES:LAND CASH 3,077 2,051 1,026 11,281 1,026 1,026 - 19,486 420,500 LAND CASH EXPENDITURES 72-720-60-00-6029 CALEDONIA - - - - - - - - 0.00% 72-720-60-00-6032 MOSIER HOLDING COSTS - - 11,000 - - 11,000 11,000 100.00% 72-720-60-00-6036 RAINTREE VILLAGE 78,878 3,173 54,417 49,658 958 11,545 18,497 3,746 220,872 270,000 81.80% 72-720-60-00-6044 HOPKINS PARK - - - - - - - - - 0.00% 72-720-60-00-6045 RIVERFRONT PARK - - - - - - - 0.00% 72-720-99-00-9901 TRANSFER TO GENERAL 1,674 1,674 1,674 1,674 1,674 1,674 1,674 1,674 13,389 20,084 66.67% TOTAL FUND REVENUES 3,077 - 2,051 1,026 11,281 1,026 1,026 - 19,486 420,500 1 4.63° ONEETOTAL FUND EXPENDITURES 80,552 4,847 56,091 62,331 2,632 13,219 20,170 5,419 245,262 3012084 81.46% FUND SURPLUS DEFICIT 77,475 4,847 (54,040) 61,306 8,650 12,193 (19,145) 5,419 (225,776)1 119,416 PARK&RECREATION REVENUES 79-000-44-00-4402 SPECIAL EVENTS - 1,320 20 - 885 3,800 510 400 6,935 - 0.00% 79-000-44-00-4403 CHILD DEVELOPMENT 5,557 3,653 400 6,089 5,727 2,193 2,404 4,580 30,602 0.00% 79-000-44-00-4404 ATHLETICS AND FITNESS 18,466 12,412 29,027 7,343 2,074 29,295 3,445 2,867 104,928 - 0.00% 79-000-44-00-4440 PROGRAM FEES 26,232 3,125 3,092 495 240 1,784 7,685 - 42,653 180,000 23.70% 79-000-44-00-4441 CONCESSION REVENUE 14,297 16,042 3,906 613 1,838 - - 36,696 30,000 122.32% 79-000-44-00-4443 HOMETOWN DAYS 4,250 350 3,660 12,242 70,352 10,107 100,960 135,000 74.79% 79-000-45-00-4500 INVESTMENT EARNINGS 12 14 10 9 7 8 15 20 95 300 31.66% 79-000-46-00-4690 REIMB-MISCELLANEOUS 2,916 70 - 350 - - - - 3,336 - 0.00% 79-000-48-00-4820 RENTAL INCOME 38,944 400 1,250 (300) (1,764) (590) 250 250 38,440 86,000 44.70% 79-000-48-00-4825 PARK RENTALS 14,374 6,681 (215) 1,026 1,500 1,477 35 - 24,878 - 0.00% 79-000-48-00-4846 SPONSORSHIPS/DONANTIONS 490 200 - 804 315 220 270 670 2,969 11,200 26.51% 79-000-48-00-4850 IMISCELLANEOUS INCOME 18 486 1,376 180 638 40 - 2,738 500 547.50% 79-000-49-00-4901 1 TRANSFER FROM GENERAL 61,059 61,059 61,059 61,059 61,059 61,059 1 65,059 1 61,0590 492,473 1 732,710 67.21% TOTAL REVENUES:PARK&RECREATION 186,615 105,812 103,585 89,909 142,870 109,392 79,673 69,846 887,702 1,175,710 1 75.50% PARKS DEPARTMENT EXPENDITURES 79-790-50-00-5010 SALARIES&WAGES 28,371 27,641 27,664 28,899 42,348 29,096 27,789 27,749 239,558 370,000 64.75% 79-790-50-00-5015 PART-TIME SALARIES 763 4,309 4,698 4,204 2,961 - - - 16,934 17,000 99.61% 79-790-50-00-5020 OVERTIME - - - - - - 30 - 30 3,000 1.00% 79-790-52-00-5212 RETIREMENT PLAN CONTRIBUTIO 2,698 2,629 2,631 2,763 4,042 2,781 2,660 2,653 22,856 37,730 60.58% 79-790-52-00-5214 FICA CONTRIBUTION 2,164 2,379 2,411 2,479 3,407 2,172 2,076 2,069 19,157 30,000 63.86% 79-790-54-00-5412 TRAINING&CONFERENCES - 100 - - - - 1,535 - 1,635 2,600 62.88% 79-790-54-00-5415 TRAVEL&LODGING - - - - - 144 - 144 750 19.24% 79-790-54-00-5440 TELECOMMUNICATIONS 323 251 191 349 315 288 374 2,091 3,780 55.32% 79-790-54-00-5462 PROFESSIONAL SERVICES - 49 - 46 245 183 - 523 4,500 11.63% 79-790-54-00-5466 LEGAL SERVICES - - 555 416 196 (196) - 416 1,388 4,000 34.69% 79-790-54-00-5485 RENTAL&LEASE PURCHASE 178 178 25 320 178 178 178 178 1,413 2,500 56.53% 79-790-56-00-5600 WEARING APPAREL 336 317 155 155 229 320 124 1,637 4,100 39.92% 79-790-56-00-5610 1 OFFICE SUPPLIES 47 75 122 300 40.73% PARK BOARD BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2011 ACTUALS BY MONTH(Cash Basis) %oJFiscal Year 8% 17% 25% 33% 42% 50% 58% 67% Year-to-Date ANNUAL ACCOUNT NUMBER DESCRIPTION May-11 June-11 July-11 August-11 September-11 October-11 November-11 December-11 Totals. BUDGET %of Budget 79-790-56-00-5620 OPERATING SUPPLIES 3,417 604 379 3,021 2,018 4,540 572 14,551 22,500 64.67% 79-790-56-00-5630 SMALL TOOLS&EQUIPMENT - 10 34 - 30 183 - 257 2,250 11.41% 79-790-56-00-5635 COMPUTER EQUIPMENT&SOFTW - - - - - - 500 0.00% 79-790-56-00-5640 REPAIR&MAINTENANCE - 11,588 6,051 1,075 1,818 1,434 11,227 1,2570 34,450 48,000 71.77% TOTAL EXPENDITURES:PARKS DEPT 34,174 52,947 45,267 40,914 58,520 389378 519152 359393 356,746 5539510 1 64.45% RECREATION DEPARTMENT EXPENDITURES 79-795-50-00-5010 SALARIES&WAGES 14,458 16,152 14,692 14,692 22,037 14,692 15,442 14,692 126,854 190,000 66.77% 79-795-50-00-5015 PART-TIME SALARIES 1,406 637 1,773 1,360 1,745 1,385 1,703 1,649 11,657 25,000 46.63% 79-795-50-00-5020 OVERTIME - - - - - - - - - 300 0.00% 79-795-50-00-5045 CONCESSION WAGES 2,868 3,059 2,522 - 2,217 - - - 10,665 12,500 85.32% 79-795-50-00-5046 PRE-SCHOOL WAGES 3,410 1,557 13 10 3,033 1,795 1,970 1,930 13,718 25,000 54.87% 79-795-50-00-5052 INSTRUCTORS WAGES 1,195 2,182 2,115 1,004 1,498 1,611 1,618 482 11,705 25,000 46.82% 79-795-52-00-5212 RETIREMENT PLAN CONTRIBUTIO 1,768 1,939 1,712 1,547 2,581 1,702 1,827 1,728 14,804 22,000 67.29% 79-795-52-00-5214 FICA CONTRIBUTION 1,763 1,794 1,563 1,242 2,255 1,427 1,523 1,371 12,938 20,000 64.69% 79-795-54-00-5412 TRAINING&CONFERENCES - - - - 150 - - - 150 2,000 7.50% 79-795-54-00-5415 TRAVEL&LODGING - - - - 1,000 0.00% 79-795-54-00-5426 PUBLISHING&ADVERTISING - - 8,289 - - - 8,304 16,594 27,000 61.46% 79-795-54-00-5440 TELECOMMUNICATIONS 253 251 224 268 (133) 163 227 1,253 4,300 29.13% 79-795-54-00-5447 SCHOLARSHIPS - - - - - - - - 1,000 0.00% 79-795-54-00-5452 POSTAGE&SHIPPING - - 177 800 - 147 800 - 1,924 8,000 24.05% 79-795-54-00-5462 PROFESSIONAL SERVICES 2,278 5,479 18,245 6,521 3,995 4,827 4,947 4,005 50,295 47,000 107.01% 79-795-54-00-5480 UTILITIES - 1,811 1,014 965 749 338 752 614 6,243 22,000 28.38% 79-795-54-00-5485 RENTAL&LEASE PURCHASE - 25 - - 20 25 - 70 4,500 1.55% 79-795-54-00-5490 DUES&SUBSCRIPTIONS - - - 162 162 1,500 10.80% 79-795-54-00-5495 OUTSIDE REPAIR&MAINTENANCE - - - 106 - - - - 106 1,000 10.57% 79-795-54-00-5496 PROGRAM REFUNDS 480 1,005 1,452 1,480 1,156 329 288 203 6,393 7,000 91.32% 79-795-56-00-5602 HOMETOWN DAYS SUPPLIES 1,629 - 34,015 19,098 23,528 6,612 - 100 84,982 100,000 84.98% 79-795-56-00-5606 PROGRAM SUPPLIES 2,500 2,797 2,359 851 3,350 624 3,857 5,542 21,879 55,000 39.78% 79-795-56-00-5607 CONCESSION SUPPLIES 1,561 4,882 4,832 215 - 35 - - 11,525 18,000 64.03% 79-795-56-00-5610 OFFICE SUPPLIES 120 70 - 158 63 33 427 116 988 3,000 32.93% 79-795-56-00-5620 OPERATING SUPPLIES 966 1,121 244 969 438 400 747 80 4,965 5,500 90.27% 79-795-56-00-5630 SMALL TOOLS&EQUIPMENT - - - - - - - - - 2,000 0.00% 79-795-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE - - 1,446 - 1,446 500 289.20% 79-795-56-00-5640 REPAIR&MAINTENANCE 34 (34) 179 111 399 688 2,000 34.42% 79-795-56-00-5645 BOOKS&PUBLICATIONS - - - - 100 0.00% 79-795-56-00-5690 SUPPLIES-GRANT REIMBURSABL - - - - - - - 500 0.00% 79-795-56-00-5695 IGASOLINE 44 1 81 1 84 72 1 340 1 - 135 0 756 1 3,000 25.20% TOTAL EXPENDITURES:RECREATION DEPT 36,403 44,816 87,084 59,580 69,313 37,739 36,249 41,576 E 412,759 635,700 64.93% TOTAL FUND REVENUES 186,615 105,812 1039585 89,909 142,870 109,392 79,673 69,846 887,702 1,175,710 75.50% TOTAL FUND EXPENDITURES 70,577 97,763 132,351 100,494 127,833 76,117 87,401 76,969 E 769,505 1,189,210 64.71% FUND SURPLUS DEFICIT 116,039 1 8,049 28,767 10,585 15,038 1 33,275 7,729 7,123 118,197 13,500 RECREATION CENTER REVENUES 80-000-44-00-4440 PROGRAM FEES 7,814 4,553 2,680 9,804 7,313 6,771 13,391 7,895 60,220 125,000 48.18% 80-000-44-00-4441 CONCESSION REVENUE 975 900 813 868 704 602 643 855 6,359 12,500 50.87% 80-000-44-00-4444 MEMBERSHIP FEES 42,167 41,211 36,594 36,534 36,527 35,059 37,103 41,241 306,436 410,000 74.74% 80-000-44-00-4445 GUEST FEES 580 723 776 518 598 601 696 771 5,263 3,500 150.37% 80-000-44-00-4446 SWIM CLASS FEES 5,577 6,106 2,744 2,472 1,136 874 1,164 1,585 21,658 35,000 61.88% 80-000-44-00-4447 PERSONAL TRAINING FEES 336 816 308 1,044 - 36 52 257 2,849 15,000 18.99% 80-000-44-00-4448 TANNING SESSION FEES 575 129 160 108 115 70 123 198 1,478 1 2,500 1 59.12% PARK BOARD BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2011 ACTUALS BY MONTH(Cash Basis) oJFiscal Year 8% 17% 25% 33% 42% 50% 58% 67% Year-to-Date ANNUAL ACCOUNT NUMBER DESCRIPTION May-11 June-11 July-11 August-11 September-11 ' October-11 November-11 December-11 Totals BUDGET %of Budget 80-000-48-00-4820 RENTAL INCOME 6 31 299 174 1,118 2,049 1,106 919 5,701 5,000 114.02% 80-000-48-00-4845 DONATIONS 230 - 295 135 100 760 2,000 38.00% 80-000-48-00-4850 MISCELLANEOUS INCOME 37 32 5 17 6 22 1 5 123 500 24.60% TOTAL REVENUES:RECREATION CTR REVENUES 58,296 54,501 44,378 51,834 47,517 46,083 54,413 53,826 410,847 611,000 67.24% RECREATION CENTER EXPENSES 80-800-50-00-5010 SALARIES&WAGES 2,631 4,509 2,000 2,000 3,000 2,000 2,000 2,000 20,140 34,200 58.89% 80-800-50-00-5015 PART-TIME SALARIES 7,934 8,337 6,533 6,872 10,009 6,037 6,688 6,502 58,911 98,000 60.11% 80-800-50-00-5020 OVERTIME - - - - - - - - - 500 0.00% 80-800-50-00-5046 PRE-SCHOOL WAGES 4,092 105 86 148 4,710 3,335 3,271 3,120 18,866 35,000 53.90% 80-800-50-00-5052 INSTRUCTORS WAGES 3,555 4,350 4,488 5,394 6,351 2,940 4,680 2,786 34,544 65,000 53.14% 80-800-52-00-5212 RETIREMENT PLAN CONTRIBUTIO 1,043 956 562 504 1,038 737 856 798 6,494 10,000 64.94% 80-800-52-00-5214 FICA CONTRIBUTION 1,382 1,318 1,003 1,107 1,849 1,103 1,281 1,110 10,152 17,708 57.33% 80-800-54-00-5415 TRAVEL&LODGING - - - - - - - - - 200 0.00% 80-800-54-00-5426 PUBLISHING&ADVERTISING - - - - - - - - 1,500 0.00% 80-800-54-00-5440 TELECOMMUNICATIONS 394 358 363 369 (230) 242 243 1,738 3,600 48.29% 80-800-54-00-5447 SCHOLARSHIPS - - - - - - - - 900 0.00% 80-800-54-00-5452 POSTAGE&SHIPPING - - - - - - - - - 600 0.00% 80-800-54-00-5462 PROFESSIONAL SERVICES 853 3,090 1,553 1,064 868 922 1,556 807 10,714 17,700 60.53% 80-800-54-00-5480 UTILITIES - 3,746 3,657 5,388 4,135 123 6,220 736 24,005 49,000 48.99% 80-800-54-00-5485 RENTAL&LEASE PURCHASE 36,198 18,198 19,050 18,698 18,764 18,581 18,765 18,698 166,953 226,500 73.71% 80-800-54-00-5490 DUES&SUBSCRIPTIONS - - - 114 - - - - 114 200 57.20% 80-800-54-00-5495 OUTSIDE REPAIR&MAINTENANCE - - 361 447 - - - 527 1,335 21,200 6.30% 80-800-54-00-5496 PROGRAM REFUNDS 318 664 434 693 133 333 436 450 3,460 5,500 62.91% 80-800-54-00-5497 PROPERTY TAX PAYMENT 30,751 - 30,751 - - - - - 61,503 53,680 114.57% 80-800-56-00-5606 PROGRAM SUPPLIES 37 611 1,307 307 935 826 3,976 260 8,258 17,000 48.58% 80-800-56-00-5607 CONCESSION SUPPLIES - 889 468 879 238 251 534 319 3,577 6,300 56.78% 80-800-56-00-5610 OFFICE SUPPLIES - 37 46 158 - 75 427 116 859 2,600 33.04% 80-800-56-00-5620 OPERATING SUPPLIES 287 270 1,330 296 519 990 519 582 4,793 6,200 77.30% 80-800-56-00-5630 SMALL TOOLS&EQUIPMENT - - - - - - - - - 6,300 0.00% 80-800-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE - - - 1,000 - 1,000 1,000 100.00% 80-800-56-00-5640 REPAIR&MAINTENANCE 362 327 996 195 318 119 2,318 11,000 21.07% 80-800-56-00-5645 BOOKS&PUBLICATIONS - - - - - - 50 0.00% 80-800-56-00-5695 GASOLINE - 44 81 84 72 - - - 282 300 93.84% TOTAL FUND REVENUES 58,296 54,501 44,378 51,834 47,517 46,083 54,413 539826 410,847 611,000 67.24 TOTAL FUND EXPENSES 89,079 47,882 74,394 45,514 53,184 39,339 51,570 39,055 440,016 691,738 63.61'% FUND SURPLUS(DEFICIT 30,783 6,620 (30,016 6,320 (5,667 6,744 2,843 14,771 29,169 (80,738) YORKVILLE PARK BOARD BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2012 ACTUALS BY MONTH(Cash Basis) %of Fiscal Year 8% 17% 25% 33% 42% 50% 58% 67% Year-to-Date ANNUAL ACCOUNT NUMBER DESCRIPTION WL May-12 June-12 July-12 August-12 September-12 October-12 November-12 December-12 Totals BUDGET %of Budget LAND CASH REVENUES 72-000-41-00-4173 OSLAD GRANT-RAINTREE - - - - - - 400,000 0.00% 72-000-47-00-4703 AUTUMN CREEK 7,179 4,102 6,153 3,077 7,179 6,153 6,153 39,997 20,000 199.99% 72-000-47-00-4704 BLACKBERRY WOODS - - - - 568 - - - 568 500 113.64% 72-000-47-00-4708 COUNTRY HILLS - 769 - - - 769 - 1,538 - 0.00% TOTAL REVENUES:LAND CASH 7,179 4,871 6,153 3,077 7,747 6,922 6,153 - 42,103 420,500 10.01% LAND CASH EXPENDITURES 72-720-60-00-6032 MOSIER HOLDING COSTS - - 12,000 - - - - - 12,000 12,000 100.00% 72-720-60-00-6036 RAINTREE VILLAGE 450 15,768 5,626 547 2,136 (96) 13,416 901 38,747 191,825 20.20% 72-720-60-00-6044 HOPKINS PARK - - - - - - - - - 120,000 0.00% TOTAL FUND REVENUES 7,179 4,871 6,153 3,077 7,747 6,922 6,153 - 42,103 420,500 10.01% TOTAL FUND EXPENDITURES 450 15,768 17,626 547 2,136 (96) 13,416 901 50,747 323,825 15.67% FUND SURPLUS(DEFICIT) 6,729 (10,896) (11,472) 2,530 5,612 7,018 (7,263) (901) (8,644) 96,675 PARK&RECREATION REVENUES Charges for Service 79-000-44-00-4402 SPECIAL EVENTS 2,310 3,075 10,553 660 2,212 5,660 6,965 30 31,465 18,095 173.89% 79-000-44-00-4403 CHILD DEVELOPMENT 5,156 4,874 1,270 2,400 1,810 1,988 3,607 5,708 26,813 58,810 45.59% 79-000-44-00-4404 ATHLETICS AND FITNESS 36,929 18,225 19,734 4,461 681 29,718 1,713 289 111,750 113,095 98.81% 79-000-44-00-4441 CONCESSION REVENUE 13,379 11,464 6,995 355 169 108 - - 32,469 30,000 108.23% 79-000-44-00-4443 HOMETOWN DAYS 1,325 600 11,020 14,460 81,026 10,803 119,234 175,000 68.13% Investment Earnings 79-000-45-00-4500 INVESTMENT EARNINGS 21 20 22 22 19 19 20 22 166 200 82.77% Reimbursements 79-000-46-00-4670 1 REIMB-EMP INS CONTRIBUTIONS 1,132 1,132 1,132 1,132 967 967 967 967 8,397 11,661 72.01% 1 YORKVILLE PARK BOARD BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2012 ACTUALS BY MONTH(Cash Basis) %of Fiscal Year 8% 76M 25" 33% 42% 50% 58% 67% Year-to-Date ANNUAL ACCOUNT NUMBER DESCRIPTION May-12 June-12 July-12 August-12 September-12 October-12 November-12 December-12 Totals BUDGET %of Budget Miscellaneous 79-000-48-00-4820 RENTAL INCOME 33,340 3,195 8,018 495 305 250 250 250 46,103 48,000 96.05% 79-000-48-00-4825 PARK RENTALS 6,017 3,074 245 1,307 100 1,404 - - 12,147 25,000 48.59% 79-000-48-00-4846 SPONSORSHIPS/DONATIONS 2,429 130 210 1,212 189 270 135 - 4,575 14,700 31.12% 79-000-48-00-4850 MISCELLANEOUS INCOME 790 792 576 344 - (36) - - 2,466 1,000 246.60% Other Financing Sources 79-000-49-00-4901 TRANSFER FROM GENERAL 79,657 79,657 79,657 79,657 79,657 79,657 79,657 79,657 637,257 955,886 66.67% TOTAL REVENUES:PARK&RECREATION 182,484 126,238 139,433 106,505 167,135 130,809 93,315 86,923 1,032,842 1,451,447 71.160/ PARKS DEPARTMENT EXPENDITURES Salaries& Wages 79-790-50-00-5010 SALARIES&WAGES 32,996 32,031 30,483 46,231 28,553 28,060 28,060 31,189 257,603 410,000 62.83% 79-790-50-00-5015 PART-TIME SALARIES 652 4,468 4,965 5,612 1,448 361 271 67 17,843 17,000 104.96% 79-790-50-00-5020 OVERTIME 443 214 344 - 429 - - - 1,431 3,000 47.69% Benefits 79-790-52-00-5212 RETIREMENT PLAN CONTRIBUTION 3,245 3,172 2,996 4,530 2,815 2,754 2,746 5,587 27,845 43,693 63.73% 79-790-52-00-5214 FICA CONTRIBUTION 2,514 2,714 2,644 3,851 2,250 2,104 2,097 2,321 20,494 34,000 60.28% 79-790-52-00-5216 GROUP HEALTH INSURANCE 9,090 10,824 8,596 7,684 20,046 8,335 518 15,575 80,668 126,842 63.60% 79-790-52-00-5222 GROUP LIFE INSURANCE 58 102 82 82 82 72 72 72 620 1,208 51.31% 79-790-52-00-5223 DENTAL INSURANCE 635 836 736 608 1,344 608 - 1,253 6,019 9,179 65.58% 79-790-52-00-5224 VISION INSURANCE 84 84 84 84 84 70 70 70 629 1,104 56.95% Contractual Services 79-790-54-00-5412 TRAINING&CONFERENCES - - - - - 180 180 2,600 6.92% 79-790-54-00-5415 TRAVEL&LODGING - - - - - - - - - 750 0.00% 79-790-54-00-5440 TELECOMMUNICATIONS - 335 339 377 310 384 261 301 2,306 3,780 61.01% 79-790-54-00-5462 PROFESSIONAL SERVICES - - 861 - - 46 96 10 11013 4,500 22.51% 79-790-54-00-5466 LEGAL SERVICES - 1,710 855 238 428 - 385 3,615 4,000 90.38% 79-790-54-00-5485 RENTAL&LEASE PURCHASE - - 73 - - 78 78 229 2,500 9.16% 79-790-54-00-5495 OUTSIDE REPAIR AND MAINTENANCE - - - 101 12,536 3,684 16,322 17,500 93.27% 2 YORKVILLE PARK BOARD BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2012 ACTUALS BY MONTH(Cash Basis) %of Fiscal Year 8% 76M 25" 33% 42% 50% 58% 67% Year-to-Date ANNUAL ACCOUNT NUMBER DESCRIPTION May-12 June-12 July-12 August-12 September-12 October-12 November-12 December-12 Totals BUDGET %of Budget Supplies 79-790-56-00-5600 WEARING APPAREL 235 99 377 144 110 462 151 1,577 4,100 38.47% 79-790-56-00-5610 OFFICE SUPPLIES - 53 99 - - - - 151 300 50.43% 79-790-56-00-5620 OPERATING SUPPLIES 59 256 646 694 563 5,684 1,467 9,369 22,500 41.64% 79-790-56-00-5630 SMALL TOOLS&EQUIPMENT 7 107 8 - 33 47 10 212 2,250 9.40% 79-790-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE - - - - - - - - 500 0.00% 79-790-56-00-5640 REPAIR&MAINTENANCE 820 2,056 5,087 794 3,505 617 496 13,374 50,500 26.48% 79-790-56-00-5695 GASOLINE - 2,679 3,198 2,060 - 3,717 1,095 645 13,394 20,000 66.97% TOTAL EXPENDITURES:PARKS DEPT 49,717 58,579 59,607 78,263 59,228 51,249 54,710 63,540 474,894 781,806 60.74% RECREATION DEPARTMENT EXPENDITURES Salaries& Wages 79-795-50-00-5010 SALARIES&WAGES 13,453 15,885 15,226 22,936 15,291 15,291 17,217 15,291 130,589 185,000 70.59% 79-795-50-00-5015 PART-TIME SALARIES 1,233 770 443 835 2,374 833 1,236 854 8,577 25,000 34.31% 79-795-50-00-5020 OVERTIME - - - - - - - - 300 0.00% 79-795-50-00-5045 CONCESSION WAGES 2,879 2,869 2,496 262 - - 8,507 12,500 68.05% 79-795-50-00-5046 PRE-SCHOOL WAGES 2,110 - - - - 1,040 - 1,640 4,790 25,000 19.16% 79-795-50-00-5052 INSTRUCTORS WAGES 1,181 1,264 713 1,008 992 722 1,130 434 7,442 25,000 29.77% 79-795-52-00-5212 RETIREMENT PLAN CONTRIBUTION 1,711 1,730 1,602 2,362 1,653 1,675 1,784 2,976 15,492 19,884 77.91% 79-795-52-00-5214 FICA CONTRIBUTION 1,543 1,537 1,391 1,855 1,382 1,323 1,453 1,349 11,834 16,000 73.96% 79-795-52-00-5216 GROUP HEALTH INSURANCE 3,334 2,206 3,043 6,378 5,896 3,299 371 5,531 30,057 41,094 73.14% 79-795-52-00-5222 GROUP LIFE INSURANCE 29 33 29 37 37 37 42 39 283 473 59.82% 79-795-52-00-5223 DENTAL INSURANCE 263 165 214 214 428 214 - 428 1,924 2,675 71.93% 79-795-52-00-5224 VISION INSURANCE 25 25 25 25 25 25 25 25 197 325 60.68% Contractual Services 79-795-54-00-5412 TRAINING&CONFERENCES - - - - 2,000 0.00% 79-795-54-00-5415 TRAVEL&LODGING - - - - - - 1,000 0.00% 3 YORKVILLE PARK BOARD BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2012 ACTUALS BY MONTH(Cash Basis) %of Fiscal Year 8% 17% 25% 33% 42% 50% 58% 67% Year-to-Date ANNUAL ACCOUNT NUMBER DESCRIPTION Mav-12 June-12 July-12 August-12 September-12 October-12 November-12 December-12 Totals BUDGET %of Budget 79-795-54-00-5426 PUBLISHING&ADVERTISING - - 7,690 - - - - 7,690 27,000 28.48% 79-795-54-00-5440 TELECOMMUNICATIONS 226 230 294 213 285 173 228 1,650 4,300 38.37% 79-795-54-00-5447 SCHOLARSHIPS 300 - - - 32 - - 332 2,500 13.28% 79-795-54-00-5452 POSTAGE&SHIPPING - 147 947 - - - 1,094 8,000 13.68% 79-795-54-00-5460 DUES&SUBSCRIPTIONS - - - - - - 424 424 1,500 28.27% 79-795-54-00-5462 PROFESSIONAL SERVICES 805 6,737 14,324 5,331 3,734 2,879 5,276 1,536 40,622 60,000 67.70% 79-795-54-00-5480 UTILITIES - 1,413 1,019 1,013 654 721 1,404 867 7,090 23,100 30.69% 79-795-54-00-5485 RENTAL&LEASE PURCHASE 178 178 186 28 178 271 173 351 1,542 4,500 34.27% 79-795-54-00-5495 OUTSIDE REPAIR&MAINTENANCE - - - - - - - - - 1,000 0.00% 79-795-54-00-5496 PROGRAM REFUNDS 6 1,101 1,477 1,603 239 1,054 382 160 6,022 7,000 86.03% Supplies 79-795-56-00-5602 HOMETOWN DAYS SUPPLIES 4,151 - 322 54,762 31,994 484 - - 91,712 140,000 65.51% 79-795-56-00-5606 PROGRAM SUPPLIES 2,482 8,422 1,288 5,960 1,669 8,163 288 2,252 30,522 55,000 55.49% 79-795-56-00-5607 CONCESSION SUPPLIES 894 6,348 3,538 110 26 - - - 10,915 18,000 60.64% 79-795-56-00-5610 OFFICE SUPPLIES 273 19 53 212 - 498 416 7 1,477 3,000 49.24% 79-795-56-00-5620 OPERATING SUPPLIES 1,116 1,103 109 1,244 787 1,079 140 140 5,718 5,500 103.97% 79-795-56-00-5630 SMALL TOOLS&EQUIPMENT - - - - - - - - - 2,000 0.00% 79-795-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE - - - 500 0.00% 79-795-56-00-5640 REPAIR&MAINTENANCE 39 9 - 47 2,000 2.37% 79-795-56-00-5645 BOOKS&PUBLICATIONS - - - 100 0.00% 79-795-56-00-5690 SUPPLIES-GRANT REIMBURSABLE - - - - - - - - 500 0.00% 79-795-56-00-5695 GASOLINE - 121 213 125 83 290 81 53 966 3,210 30.09°/o TOTAL EXPENDITURES:RECREATION DEPT 37,664 52,490 48,086 114,282 68,609 40,211 31,590 34,583 427,515 724,961 58.97% TOTAL FUND REVENUES 182,484 126,238 139,433 106,505 167,135 130,809 93,315 86,923 1,032,842 1,451,447 71.16% TOTAL FUND EXPENDITURES 87,381 111,069 107,693 192,545 127,836 91,460 86,300 98,123 902,409 1,506,767 59.89% FUND SURPLUS(DEFICIT) 95,103 15,169 31,740 (86,040) 39,299 39,348 7,014 (11,200) 130,433 (55,320) 4 YORKVILLE PARK BOARD BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2012 ACTUALS BY MONTH(Cash Basis) %of Fiscal Year 8% 17% 25% 33% 42% 50% 58% 67% Year-to-Date ANNUAL ACCOUNT NUMBER DESCRIPTION May-12 June-12 W July-12 August-12 September-12 October-12 November-12 December-12 Totals BUDGET %of Budget RECREATION CENTER REVENUES Charges for Service 80-000-44-00-4440 PROGRAM FEES 6,987 3,834 2,317 12,329 7,003 7,534 8,889 3,165 52,058 100,000 52.06% 80-000-44-00-4441 CONCESSION REVENUE 890 719 717 738 464 636 625 673 5,462 12,500 43.69% 80-000-44-00-4444 MEMBERSHIP FEES 37,888 33,725 35,129 30,793 29,972 32,782 31,832 32,198 264,319 450,000 58.74% 80-000-44-00-4445 GUEST FEES 633 797 814 762 353 414 711 901 5,385 7,000 76.93% 80-000-44-00-4446 SWIM CLASS FEES 2,825 5,039 3,557 1,974 815 1,068 1,134 516 16,928 25,000 67.71% 80-000-44-00-4447 PERSONAL TRAINING FEES 1,215 257 108 730 236 844 130 912 4,432 10,000 44.32% 80-000-44-00-4448 TANNING SESSION FEES 222 30 92 82 65 50 50 37 628 2,500 25.12% Miscellaneous 80-000-48-00-4820 RENTAL INCOME 1,296 779 761 1,006 736 824 1,009 604 7,015 13,000 53.96% 80-000-48-00-4846 SCHOLARSHIPS/DONATIONS 1,283 (123) - 250 (54) - - - 1,356 2,000 67.80% 80-000-48-00-4850 MISCELLANEOUS INCOME 21 20 4 1 1 3 1 - 49 500 9.75% TOTAL REVENUES:RECREATION CTR REVENUES 53,259 45,076 43,499 48,664 39,590 44,155 44,381 39,006 357,630 622,500 57.45% RECREATION CENTER EXPENSES Salaries& Wages 80-800-50-00-5010 SALARIES&WAGES 2,028 2,040 2,040 3,060 2,040 2,040 2,040 2,040 17,328 28,000 61.89% 80-800-50-00-5015 PART-TIME SALARIES 6,409 5,796 6,081 8,850 5,622 5,979 5,729 6,096 50,561 100,000 50.56% 80-800-50-00-5046 PRE-SCHOOL WAGES 614 400 - 1,790 2,788 2,280 3,370 1,510 12,752 35.000 36.43% 80-800-50-00-5052 INSTRUCTORS WAGES 3,616 5,172 5,586 6,435 4,039 3,792 4,287 3,423 36,349 60,000 60.58% Benefits 80-800-52-00-5212 RETIREMENT PLAN CONTRIBUTION 685 595 550 960 816 733 847 1,531 6,718 10,181 65.99% 80-800-52-00-5214 FICA CONTRIBUTION 977 1,034 1,056 1,548 1,116 1,086 1,188 1,008 9,013 17,708 50.90% 80-800-52-00-5216 GROUP HEALTH INSURANCE 100 100 100 100 100 100 100 100 800 1,200 66.67% 80-800-52-00-5222 GROUP LIFE INSURANCE 7 7 7 7 7 7 7 7 58 123 47.15% Contractual Services 80-800-54-00-5415 TRAVEL&LODGING - - - - - 200 0.00% 5 YORKVILLE PARK BOARD BUDGET REPORT FOR THE PERIOD ENDING DECEMBER 31,2012 ACTUALS BY MONTH(Cash Basis) %of Fiscal Year 8% 76M 25% 33% 42% 50% 58% 67% Year-to-Date ANNUAL ACCOUNT NUMBER DESCRIPTION May-12 June-12 July-12 August-12 September-12 October-12 November-12 December-12 Totals BUDGET %of Budget 80-800-54-00-5426 PUBLISHING&ADVERTISING - - - - - - - 1,500 0.00% 80-800-54-00-5440 TELECOMMUNICATIONS 278 281 552 90 581 90 341 2,213 3,600 61.47% 80-800-54-00-5452 POSTAGE&SHIPPING - - - - - - - 600 0.00% 80-800-54-00-5460 DUES&SUBSCRIPTIONS - - - - - - - - 200 0.00% 80-800-54-00-5462 PROFESSIONAL SERVICES 43 2,909 1,574 829 872 628 955 927 81737 20,000 43.69% 80-800-54-00-5480 UTILITIES - 3,039 2,889 4,313 314 5,629 2,064 758 19,006 55,650 34.15% 80-800-54-00-5485 RENTAL&LEASE PURCHASE 37,198 19,198 19,242 19,092 19,198 19,291 19,137 19,335 171,691 236,000 72.75% 80-800-54-00-5495 OUTSIDE REPAIR&MAINTENANCE 115 750 - 361 1,303 - 734 - 3,263 15,000 21.75% 80-800-54-00-5496 PROGRAM REFUNDS 174 601 292 740 504 450 175 468 3,404 5,500 61.89% 80-800-54-00-5497 PROPERTY TAX PAYMENT 29,400 - - 29,400 - - - - 58,800 70,000 84.00% Supplies 80-800-56-00-5606 PROGRAM SUPPLIES - 988 514 366 660 740 771 650 4,689 15,000 31.26% 80-800-56-00-5607 CONCESSION SUPPLIES 694 73 860 798 189 289 367 280 3,550 7,000 50.72% 80-800-56-00-5610 OFFICE SUPPLIES - - - - - - - 201 201 2,600 7.74% 80-800-56-00-5620 OPERATING SUPPLIES 177 502 72 203 53 111 619 1,737 6,200 28.02% 80-800-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE - - - - - - - - - 1,000 0.00% 80-800-56-00-5640 REPAIR&MAINTENANCE 267 1,725 948 1,673 564 473 832 1,271 7,754 11,000 70.49% 80-800-56-00-5645 BOOKS&PUBLICATIONS - - - 114 80 - - - 194 50 388.22% 80-800-56-00-5695 GASOLINE - - - - - - - - 321 0.00% TOTAL FUND REVENUES 53,259 45,076 43,499 48,664 39,590 44,155 44,381 39,006 357,630 622,500 57.45% TOTAL FUND EXPENSES 82,327 44,881 42,523 81,061 40,505 44,152 42,803 40,567 418,820 703,633 59.52% FUND SURPLUS(DEFICIT) (29,068) 195 976 (32,397) (915) 3 1,577 (1,561) (61,190) (81,133) 6 Reviewed By: Agenda Item Number 1P WWVA-E Parks ❑ Recreation ❑ pnRKC a REcRmT1uN Director ■ City Administrator F] Tracking Number Legal ❑ Human Resources ❑ Police ❑ Park Board Agenda Item Tracking Document Title: Geneva Kayak Lease Agreement Agenda Date: January 21, 2013 Synopsis: The lease extension agreement for Geneva Kayak is provided. Action Previously Taken: Date of Action: 1/10/13 Action Taken: Proceed with writing agreement Item Number: Type of Vote Required: Majority Action Requested: Approve lease extension agreement and send to City Council for authorization. Submitted by: Laura Schraw Parks and Recreation Name Department Agenda Item Notes: *If Staff is told by the City attorney that it does not have to go to City Council, Park Board's approval will be considered final. Lease Extension Agreement (301 E. Hydraulic Avenue) This Lease Extension Agreement is made and entered into this day of , 2013, by and between the United City of Yorkville, an Illinois municipal corporation ("City") and Specialty Expeditions Inc., an Illinois corporation, doing business as Geneva Kayak Center("Tenant"). Witnesseth: Whereas, the City entered into a Concession Lease Agreement with Tenant on February 22, 2011 by Ordinance No. 2011-06 to operate a canoe and kayak rental center on the premises owned by the City at Riverfront Park, 301 East Hydraulic Street in the City; and Whereas, the Concession Lease Agreement was amended by Ordinance No. 2011- 17 on May 10, 2011 by adopting an amended premise map; and, Whereas, the Concession Lease Agreement in section 33.1 provided for an initial term of two (2) years with an option to renew for an additional two (2) terms of two (2) years with terms and conditions as mutually agreeable to the parties; and, Whereas, Tenant has requested to extend the lease pursuant to the Concession Lease Agreement for a term of two (2)years; and, Whereas, the City and Tenant have decided that it is in their mutual interests to exercise the option to renew for an additional two (2) year term beginning at the termination of the existing term on May 9, 2013. Now, therefore, in consideration of the covenants and agreements contained in this Lease Extension Agreement, the City and Tenant agree as follows; 1. The Concession Lease Agreement, as amended, for the premise is incorporated by reference and made a part of this Lease Extension Agreement as though set forth in full. 2. Anything contained in the Agreement to the contrary notwithstanding, the Concession Lease Agreement, as amended, is hereby further amended as follows: A. The term shall be extended for 2 years, commencing May 10, 2013, and expiring May 9, 2015,unless terminated sooner. B. Section 31.2 shall be amended to read as follows; I "The Lessee, at a minimum, shall make payments equivalent to five percent (5%) of the annual sum of the total adjusted gross receipts on the sale of retail products, and fifteen percent (15%) of the total adjusted gross receipts on instructional programs, rental, and guided tours. Said payment shall be made prior to February 1St of each year. The following sales are specifically exempt from the calculation of total adjusted receipts: 31.2.1.1 Institutional sales — large group sales at wholesale prices to organizations that are not subject to sales tax. 31.2.1.2 Adventure travel programs—guided tours and trips to sites outside of a 50 mile area. 31.2.1.3 Sales of used equipment and consignment sales provided the total sales of this group do not exceed fifty percent(50%) of the gross boat sales in any given calendar year. C. The Lessee shall install one sign on the building at a location and size approved by the City stating "Yorkville Outdoor Center." 3. Except as modified herein, all terms and conditions of the previous Concession Lease Agreement, as amended, shall remain in full force and effect for the term of this Lease Extension Agreement, as originally set forth. In Witness Whereof, the City and Tenant have executed this Lease Extension Agreement on the day and year first written above. CITY United City of Yorkville By: Laura Schraw, Director of Parks and Recreation TENANT Specialty Expeditions Inc. By: Ryan Rushton 2 Reviewed By: Agenda Item Number 1P WWVA-E Parks ❑ Recreation ❑ pnRKC a REcRmT1uN Director ■ City Administrator F] Tracking Number Legal ❑ Human Resources ❑ Police ❑ Park Board Agenda Item Tracking Document Title: Park District Information Agenda Date: January 21, 2013 Synopsis: Questions asked of the legal counsel of IAPD are attached. Action Previously Taken: Date of Action: 1/10/13 Action Taken: Contact IAPD Item Number: Type of Vote Required: Informational only Action Requested: Submitted by: Laura Schraw Parks and Recreation Name Department Agenda Item Notes: C/). 0 Memorandum EST. To: Yorkville Park Board From: Laura Schraw, Interim Director of Parks and Recreation t X11 co CC: Tim Evans, Superintendent of Recreation �� C° r� , �4 Scott Sleezer, Superintendent of Parks MMAC—1 <LE ro Date: February 13, 2013 Subject: Park District Information I spoke with the Legal Advisor of the Illinois Association of Park Districts and he provided the following answers to the list of questions. He did say that they would probably be able to have someone come up here to speak, but it would not be until there was a citizen committee formed and they were well into the process of forming a Park District. Q1) Should you start by becoming a district that matches the school district boundaries, or try to include neighboring towns as well? (In other words, how big do you start with the initial district?) Al) Depends on locality and politics of area,rural areas might bring about opposition,Park District Code Section 2-2.2 requires that a Park District encompass all of municipal boundaries in which it is formed.Formation seems to have more difficulty with farm areas, including farm bureau involved because against additional property tax. Q2) What's the best way to determine if you have support of the residents? A2) Citizen advocacy group of leaders within the community, citizens gauging temp of community, can survey,but would have to be well-crafted. Q3) Can the Park Board participate on the private Park District committee? Our Park Board is appointed, and are all volunteers. Can they lead the committee? Or would they have to resign from the board? What can their participation on the committee be if they can do both? A3) They would have to be cognizant of laws to election activities and the City's ethics ordinance. They can participate on their own time, as long as they're not doing it in their capacity as a park board volunteer,that's ok. Would not have them distribute materials during meeting, sign letters to editor and cite office/position held,cannot distribute promotional materials at park events. Q4) What can the staff be involved with?Is it similar to a referendum where we can give information only? A4) Yes,but staff can give out information only. Q5) Do the current Park Board members get a position with the Park District?My understanding is at the same time as the question of becoming a district the ballot also contains commissioners are elected. A5) No,you are correct,when the park district question goes on the ballot the people that are interested in becoming commissioners will be placed on the ballot as well(by petition)and have to be elected. Q6) When should negotiations regarding transfer of equipment/supplies/park land/etc. be negotiated? A6) There is nothing under law that would even require transfer, could create park district with no assets. The City and park district could enter into intergovernmental agreement, some have operated side by side,however, cannot do an agreement until the entity exists, it's more of what's being offered to the public. Mayor could be on board, if park district is formed,would tell public the City would transfer property to help park district form(public needs to know what they are getting for the taxes). Q7) What should the name of a potential district be? A7) Varies,but if going outside city limits some areas do "Yorkville Area"for example. Q8) Can the city support the park district committee, make copies, etc. A8) The city cannot violate the ethics ordinance. Campaign committee and spending is limited to $3,000, should find licensed attorney that can work with committee, cannot be answered by our City attorney. Campaign finance rules apply, have to form political action committee. Ethics ordinance deals with what we can do with public dollars. Q9) What is our projected levy or how do we determine that? What would our projected annual budget be? A9) The levy question is placed on the ballot,it allows you to combine the question on forming a district and set limiting rate. Otherwise,you would have to do 2 referendums and it's better to ask about the park district and the rate at same time, not on two different referendums. Because of tax cap laws,have different issues that others don't. The park district would establish a limiting rate and can allocate the funds among rates(corporate,recreation, special recreation, etc.)We have to establish our maximum aggregate extension which is part of our limiting rate since we are in a tax cap county,this is the amount of money that we will levy in the first year, depending on tax base, on year it goes into effect,will establish tax rate. Reviewed By: Agenda Item Number IPM YDRKVIILE Parks ❑ Recreation ❑ PARrq&RECRFATION Director ■ City Administrator F] Tracking Number ° Legal ❑ -� Human Resources ❑ Police ❑ Park Board Agenda Item Tracking Document Title: Ball Field Discussion Agenda Date: February, 212013 Synopsis: Discussion of Ball Field Usage Action Previously Taken: Date of Action: N/A Action Taken: . Item Number: Type of Vote Required: N/A Action Requested: N/A Submitted by: Tim Evans Parks and Recreation Name Department Agenda Item Notes: Reviewed By: Agenda Item Number wwvua Parks ❑ ARecreation ❑ PARKea?McRFATION Director ■ City Administrator El Tracking Number Legal ❑ Human Resources ❑ Police ❑ Park Board Agenda Item Tracking Document Title: FY 2014 Budget Agenda Date: January 21, 2013 Synopsis: The presentation given to City Council and the draft City budget are attached. Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Majority Action Requested: Approve Parks & Recreation budget. Submitted by: Laura Schraw Parks and Recreation Name Department Agenda Item Notes: United City of Yorkville FY 14 Budget Presentation # 1 City Council February 12 , 2013 Budget schedule Two presentations at City Council February 12 , 2013 February 26, 2013 One mandated public hearing March 12 , 2013 City Council must approve budget before April 3 2013 Tonight 's schedule The Big Picture Changes in budgeting Year- by-year overview Items-to- note February 26 schedule The small picture General Fund M FT City wide capital Vehicle and equipment Parks and Recreation (79 budget) REC Center (80 budget) Land-cash Water Sewer TIF funds SSA funds Debt service Reminder City Council approves the FY 14 budget proposal only FY 15 and beyond are planning tools How do things look ? Pretty good now , Less so later How do things look ? Budget Surplus ( Deficit) $8,000,0o0 - $6,000,000 - $4,000,000 - G e 7 e ra Fund Surplus s2,000,000 (Deficit} Consolidated Budget Surplus 5(2,D00,000) - (Deficit) Fy2UII FY 2012 FY 2013 FY 2014 FY201b FY 2016 FY201/ MOM ,actual Actual P--ojected Proposed Protected Projected Projected Pro-ecLed $12,000,000 $10,000,000 $8,000,000 $6,000,000- tCon soIidated Fund Balance $4,000,000 (General Fund Fund Balance $2,000,000 $- FY2011 FY2012 FY 2013 FY2014 FY2015 FY2016 FY2017 FY2018 Actual Actual Projected Proposed Projected Projected Projected Projected $(2,000,000) How did things look ? Budget Surplus ( Deficit) $8,000,000 $6,000,000 $4,000,000 --f—Corso I A a ted Budget Surplus $2,000,000 iDeficit) $'2,000:000) Last year's bucget,Consoficat ed Budget Surplus $"4,000,000) i'Deficit) $'16,000;000) FY 2011 FY2012 FY 2013 FY2014 FY2015 FY 2016 FY2017 FY2018 Actual Actual Projected Proposed Projected Projected Projected Projected How did things look ? Fund Balances $12,000,000 - - A - —Consolicated Fund $10,000,000 Balance $8,000,000 - V --W-General Fund Fund Balance $6,000,000 - Last year's $4,000,000 - bUdgeL,Consolida Led Fund Balance $2,000,000 - Las L year's bUdgeL,General Fund Fund ffop�- Balance FY 2011 FY 2412 FY 2013 FY 2414 FY 2415 FY 2016 FY 2017 FY 2418 Actual Actual Projected Proposed Projected Projected Projected Projected BIG PICTURE Fund Balance of General Fund above 15% through FY 171 13% in FY 18 Consolidated Fund balance is better off over next five years than we thought last year Revenue growth projections are minimal, or none Infrastructure fees on utility bill Restricting personnel additions Total cuts of certain City services What did we change ? Comparing last year's proposal to this years proposal Fund consolidation Public Works Capital , Parks Capital , and Police Capital Funds into the "Vehicle and Equipment Fund " Operational funds are trued up Deficit funds have been closed out ( REC Center, Municipal Building Impact Fee Fund ) This means you can now do simple math between all funds fora " household budget analysis" Year- by - year summary ., FY 13 General Fund surplus ( deficit) Last year's budget - $931 , 000 This year's budget - $ 2, 300, 000 Conservative revenue projections Municipal sales taxes State income taxes Fox Moraine application fee settlement Controlling expenses Every general fund department under budget Year- by - year summary ., FY 13 Fund Balance of General Fund at 31 % ! First time the City has been above 15% since FY 08 . City's policy is 15-25% Consolidated budget surplus ( deficit) Last year's budget - $ 130,000 This year's budget - $2, 300,000 For reasons mentioned in general fund analysis Year- by - year summary ., FY 14 General Fund surplus ( deficit) Last year's budget - $ 36, 000 This year's budget - ( $ 700 , 000 ) Unexpected expenses REC Center exit Municipal Building Impact Fee Fund closure On the bright side. . . Sales taxes and income taxes are better than we expected Year- by - year summary ., FY 14 Service cuts Kendall Area Transit $ annual Leaf pickup $ 7., 000 annual Senior garbage subsidy $ 150 , 000 annual Partial elimination over two years $ 1 million for Road to Better Roads Requires road infrastructure fee Year- by - year summary ., FY 14 Consolidated budget surplus ( deficit) Last year's budget - ( $246, 000 ) This year's budget - ( $ 2, 700, 000 ) Countryside TIF incentive payout REC Center closure Municipal Building Impact Fee Fund closure has no net impact on consolidated budget calculation Year- by - year summary ., FY 15 General Fund surplus ( deficit) Last year's budget - ( $ 300 , 000 ) This year's budget - $ 630, 000 Road infrastructure fee, indirectly Conservative revenue projections, again Service cuts, full year value Year- by - year summary ., FY 15 General Fund surplus ( deficit) cont . Conservative expense projections Health insurance for staff Health insurance for elected officials Legal Fees New, or higher, expenses REC Center closure Public Works vehicle replacements Salary line-item increases Year- by - year summary ., FY 15 $ 1 million for Road to Better Roads Game Farm Road expansion Completed via borrowing City 's share of Route 34 expansion , between Route 47 and Orchard Road Year- by - year summary ., FY 15 Consolidated budget surplus ( deficit) Last year's budget - ( $ 1 ,400 , 000 ) This year's budget - $ 3, 500, 000 Game Farm Road proceeds - $4 . 5m + Without these proceeds, consolidated deficit of $ 1m + Year- by - year summary ., FY 16 General Fund surplus ( deficit) Last year's budget - ( $995, 000 ) This year's budget - $ 501 , 000 Conservative revenue projections Road infrastructure fee, indirectly First full year of elimination of senior garbage subsidy Limited hiring results in Police Officer savings Increased costs for squad cars, IT, and engineering Year- by - year summary ., FY 16 Game Farm Road construction completion Cannonball Road resurfacing , between Blackberry Shore Lane and Amanda Lane $ 300, 000 in federal funds City 's share of Route 71 expansion between Route 47 and Orchard Road Year- by - year summary ., FY 16 Consolidated budget surplus ( deficit) Last year's budget - ( $ 1 , 000 , 000 ) This year's budget - ( $4, 600, 000 ) Game Farm Road expenses are about $3,800,000 Year- by - year summary , FY 17 and FY 18 General Fund surplus ( deficit) FY 17 - ( $ 1 ,454, 000 ) FY 18 - ( $ 560, 000) Large deficit in FY 17 caused by transfer into city wide capital Capital projects Debt service for Game Farm Road Year- by - year summary , FY 17 and FY 18 Cannonball Road resurfacing completed in FY 17 Game Farm Road completed in FY 17 ITEP Downtown Aesthetics Grant funded in FY 17 and FY 18 Kennedy Road multi - use path completed i n FY 18 Year- by - year summary , FY 17 and FY 18 Consolidated budget surplus ( deficit ) FY 17 - ( $ 1 , 900 , 000 ) FY 18 - ( $ 865 , 000 ) End of FY 17 , projected to begin significant financial problems Items to note - Property Taxes City Property taxes Operational and non -abated taxes No Library taxes General fund property taxes should be increased each year, according to CPI Non -abated taxes should continue to be rolled back, but in a new schedule Items to note - Property Taxes New plan : 2.9% reduction in FY 14 (levy ordinances already approved by City Council) 2% reduction in FY 15 1% reduction in FY 16 1% reduction in FY 17 1% reduction in FY 18 Old plan : 2.6% reduction in FY 14 2. 3% reduction in FY 15 2.7% reduction in FY 16 0.4% reduction in FY 17 Undetermined increase in FY 18 Items to note - Property Taxes Library 2005B Bond Refinancing We do propose to refinance the 20056 Bond in FY 14, resulting in a total savings of N $ 50 , 000 per year This bond is paid for directly by property taxes authorized by referendum Items to note - City Council Goals Unanimous goal # 1 Build Fund Balance Accomplished , per City policy, through FY 17 Items to note - City Council Goals Goal # 2Y2 Road improvement maintenance program $ 1 million per year through FY 18 Road study recommended $2 million per year Goal # 2Y2 Police staffing levels Not addressed , but will be reevaluated with priority every year Items to note - City Council Goals Goals not addressed via funding Stricter code enforcement on property maintenance Capital improvement planning Website improvement Sidewalk improvement Home rule referendum Public Riverfront improvement Tourism Metra extension Community outreach Updating City Council Chamber Items of note Bond ratings and refinancing S&P reaffirmed BBB + rating in late 2012 Financial outlook upgraded from stable to positive Management practices upgraded from standard to good Items of note Bond ratings and refinancing Reaffirm , instead of upgrade, due to lack of cash in the general fund General fund is cash poor, enterprise funds are more flush Library 2005B analysis Savings with an A- level rating - $720, 000 Savings with a B- level rating - $ 570, 000 Countryside TIF refinancing in FY 14 Items to note - infrastructure fees FY 13 budget proposal forecasted an $8 . 25 sewer infrastructure fee, on top of the $8 . 25 water infrastructure fee Sewer fee needed to offset loss of Rob Roy sewer connection fee payments in FY 14 Water and sewer fund health in the context of the bond rating and refinancing section Items to note - infrastructure fees Remember : Water and sewer funds are relatively flush , have been floating the general fund cash for the past few years General fund lack of cash cited as a major reason for no bond rating upgrade How do we transfer money from the water and sewer fund into the general fund ? You can 't Items to note - infrastructure fees Solution : Water infrastructure fee : Current - $8 . 25 per month per user Proposed - $4 per month per user Sewer infrastructure fee : Previously proposed - $8 . 25 per month per user New proposal - $4 per month per user Road infrastructure fee : New fee, $8 per month per user Items to note - infrastructure fees Road infrastructure fee issues Authorized under same state statute as vehicle stickers Placed on the utility bill Assumption is every utility bill account in the City is equally responsible for traffic and road maintenance costs If resident signs an affidavit stating they have no vehicles, the fee can be removed Items to note - infrastructure fees Road infrastructure fee cont . Better than a vehicle sticker? No mailings No cost of stickers No need for residents to visit City Hall to purchase Far fewer police checks Items to note - infrastructure fees Another fee ? Without it, we can 't fund the Road to Better Roads Program Last year's water/sewer fee proposal totaled $ 16 . 50 per month per user. The new water/sewer/road fee proposal is $ 16 per month per user Puts N $600, 000 in the general fund , putting us in good position for a bond rating upgrade Items to note - infrastructure fees Another fee ? City coordinated electrical aggregation , saving residents an average of $ 30 per month per home City rebid garbage contract in 2012, saving residents $4 per month per home for the exact same service Items to note Raises and health insurance Z % net salary increase for FY 14 FY 15 + undetermined , will be based on budget performance Health insurance goes to 1Z % for HMO and 15 % for PPO Current percentages range from 7 . 5% to 9 . 5% Current employees receive a supplemental salary increase to offset the move to the higher health insurance contribution Items to note Raises and health insurance Move to higher employee percentage has no net impact on current employees As new employees are hired , they will be paying the higher percentages Moves our compensation strategy closer to the private sector Items to note - fund closures Municipal Building Impact Fee Fund closed , per auditor's recommendation $ 573 ,, 000 impact to the general fund $0 impact to the consolidated budget REC Center City is leaving the REC Center in June 2013 Expected to cost N $ 550,000 to eliminate fund deficit Operational losses and exit costs Items to note - cuts in services Leaf pickup in FY 14 Majority of residents do not use the service Duplicate service provided at no cost by Advanced Disposal Kendall Area Transit ( KAT) in FY 14 Only a few hundred City residents utilize this service, at a cost of $23,000 County-wide service, should be funded entirely by one entity for most equitable cost sharing City residents pay as City residents, and again as County residents Items to note - cuts in services Senior garbage subsidy Cut 33% in FY 14 Cut 33 % more in FY 15 Cut entirely in FY 16 Items to note - minor things No International Council of Shopping Centers participation No City Hall renovations Items to note Engineering services cost analysis In short, EEI is still between $ 125 , 000 and $ 285 , 000 cheaper per year than in - house staff FY 10 - 5 employees @ $ 535 , 000 FY 11 - 3 . 5 employees @ $400 , 000 FY 12 - EEI @ $ 275 , 000 Items to note - cost of services How much are you actually paying towards a specific service? Two methodologies : A portion of your property taxes go to pay a portion of every service provided You own property in Yorkville, and you are responsible for a proportionate share of every City service, relative to the value of your home Methodologya MethodologyM HowlInuchCWIN/our0 Howllnuchlbffte @ ervice0 property3axes0 arerN/ou j)ayingAor Dbased[bn0 AnnualMost1bf3heM actually7goes3owards0 thelkelative[Valuelbf/our0 Name[bf1helgervice Service thisl&ervice? home©n3heMity? Mosquito control $8,000 $0.46 $1.78 REC Center budget, net operating costs $ 25,000 $1.44 $5.56 Kendall Area Transit $ 30,000 $1.73 $6.67 Training and Conferences, City-wide $ 32,500 $1.87 $7.22 YEDC $46,800 $2.69 $10.40 All Information Technology services $ 75,000 $4.31 $16.67 KenCom (FY 15) $ 150,000 $8.63 $33.33 Snow plowing, during an average season $ 241,950 $13.92 $53.77 All legal services $ 247,014 $14.21 $54.89 All engineering expenses $280,000 $16.10 $62.22 Game Farm Road, debt service beginning in FY 16 $333,719 $19.19 $74.16 REC Center budget, gross operating costs $ 659,467 $37.93 $146.55 Recreation Dept, net operating costs (79 budget) $790,464 $45.47 $175.66 Parks Dept, net operating costs $ 807,075 $46.42 $179.35 All Street Dept expenses $ 918,087 $52.81 $204.02 Road to Better Roads $ 1,000,000 $57.52 $222.22 All Police Dept expenses $ 3,970,028 $228.35 $882.23 Hometown Days $ (35,000) $ (2.01) $ (7.78) Items to note Vehicle replacement schedule Police squad cars Cost the City more money to maintain above 60,000 miles than the cost of trading the car in for a new one at 60, 000 miles 3 cars per year Public Works No clean replacement schedule, due to large upfront cost of the trucks Street department truck in FY 14 Water truck in FY 15 Sewer truck in FY 15 Items to note Last year's "Things to Watch " Raises No raises were originally proposed for FY 13 + 2 % raises approved by City Council for FY 13 2 % raises proposed for FY 14 Vehicle replacement Addressed in this budget proposal Items to note Last year's "Things to Watch " Countryside TIF No development was expected, posed cash -flow problem for City in FY 19 NCG Movie Theater! Proposal to refinance TIF debt to match the expiration of the TIF fund, and free up cash in the near term Rob Roy Sewer revenue shortfall Final Pulte payment was made in FY 13 Sewer infrastructure fee recommended to be implemented at $4 per month per user Items to note Last year's "Things to Watch " ProBuild Closure Potential impact on sales taxes Did not register in FY 13 , but might be in FY 14 BUILD program Would the BUILD program work? It did , we extended it . Items to note Last year's "Things to Watch " Conservative revenue estimates They have indeed been conservative March budget information Health insurance costs came in lower than expected in FY 13 ProBuild closure did not effect FY 13 budget Non- home rule sales taxes came in higher than expected FY 12 budget was much better off than we expected Items to note Last year's "Things to Watch " Engineering Inspection costs in subdivisions Developers had prepaid inspection costs Potential for the City to incur fees in present day Our original , low estimates have been accurate Items to note Last year's "' Future Obligations " Road maintenance Funded Sycamore Road and Route 34 traffic signal Not f as we believe IDOT will widen an area of Route 34 in town which will result in us being able to purchase used signal equipment at a reduced rate Items to note Last year's "' Future Obligations " Road maintenance Funded Sycamore Road and Route 34 traffic signal Not f as we believe IDOT will widen an area of Route 34 in town which will result in us being able to purchase used signal equipment at a reduced rate Items to note Last year's "' Future Obligations " Beecher Center HVAC Not funded Fox Hill water and sewer recapture Not funded Water main replacements ( 7 ) Not funded , but contingent upon location of Road to Better Roads Items to note Last year's "' Future Obligations " Well 7 backup generator Not funded , but alternate plan is in place SCADA sewer monitoring system Not funded Sewer system evaluation survey Not funded Items to note Last year's "' Future Obligations " Sewer replacements ( 2 ) Not funded Bristol Bay intersection improvements Not funded Beecher Center Park replacement Not funded Items to note Last year's " Future Obligations " Kennedy Road Bike Trail Funded , via private fundraising Next meeting - February 26 The small picture General Fund M FT City wide capital Vehicle and equipment Parks and Recreation (79 budget) REC Center (80 budget) Land-cash Water Sewer TIF funds SSA funds Debt service Budget schedule February 26 City Council presentation March 12 City Council Public hearing March 26 City Council April 9 City Council April 23 City Council Debate and potential approval J� O� r h FISCAL YEAR 2014 BUDGET EST. 1836 counIVReeat Kendall C MR 1, 2013 m APRIL 30, 2014 United City of Yorkville, Illinois Fiscal Year 2014 Budget May 1, 2013 to April 30, 2014 Elected Officials Mayor: Gary J. Golinski 1st Ward Alderman: Carlo Colosimo 1 st Ward Alderman: Ken Koch 2nd Ward Alderman: Jackie Milschewski 2nd Ward Alderman: Larry Kot 3rd Ward Alderman: Marty Munns 3rd Ward Alderman: Chris Funkhouser 4th Ward Alderman: Rose Spears 4th Ward Alderman: Diane Teeling City Clerk: Beth Warren Administration City Administrator: Bart Olson Director of Finance: Rob Fredrickson Director of Public Works: Eric Dhuse Chief of Police: Rich Hart Director of Community Development: Krysti Barksdale-Noble Interim Director of Parks & Recreation: Laura Schraw Library Director: Michelle Pfister TABLE OF CONTENTS Budget Summary Budget Memorandum 1 Revenues by Category 36 Expenditures by Category 37 Fund Balance History 38 Revenue Budget Summary 39 Expenditure Budget Summary 40 Fund Balance Summary 41 General Fund General(0 1)Fund Summary 42 Revenue Detail 43 Administration 45 Finance 48 Community Relations 50 Engineering 52 Police 54 Community Development 57 Public Works 59 Administrative Services 62 Other Budgetary Funds Fox Hill SSA(11)Fund 65 Sunflower SSA(12)Fund 67 Motor Fuel Tax(15)Fund 69 Municipal Building(16)Fund 72 City-Wide Capital(23)Fund 74 Vehicle&Equipment(25)Fund 77 Debt Service (42)Fund 80 Water(5 1)Fund 82 Sewer(52)Fund 86 Land Cash(72)Fund 90 Parks &Recreation(79)Fund 93 Recreation Center(80)Fund 97 Library Operations (82)Fund 100 Library Debt Service(83)Fund 104 Library Capital(84)Fund 106 Fox Industrial TIF (85)Fund 108 Countryside TIF(87) 110 Downtown TIF (88)Fund 112 Miscellaneous Consolidated Budget Sheets 114 Budgeted Cash Flow Estimations 117 Originally Proposed Property Tax&Abatement Schedule 121 Allocated Revenues &Expenditures-Aggregated 122 3� o Memorandum To: City Council EST. 1836 From: Bart Olson, City Administrator -4 CC: Department Heads CIO �� ' p Date: February 7, 2013 County Seat Subject: FY 14 budget proposal ALE % Purpose: Please accept this report and budget spreadsheet as an updated proposal for the FY 14 budget. The budget proposed for approval by the City Council is for expenses and revenues scheduled to be spent and collected, respectively,between May 1, 2013 and April 30, 2014. Background and "the big picture": The City Council last discussed a comprehensive budget proposal in April 2012, when we approved the FY 13 budget, with additional information for FY 14, FY 15, FY 16, and FY 17. This approval represented the first five year budget for the City, and we return to a five year-budget again this year. The main discussion for last year's budget involved the relatively good years of FY 13 and FY 14, and then a deteriorating budget picture in FY 15 and beyond. In this year's proposed budget, we stabilize the general fund at above 15% fund balance through FY 17 and propose to draw down fund balance across all funds for each year over the next five fiscal years. We have done this with extremely conservative or no revenue growth projections, implementing a road infrastructure fee, implementing a sewer infrastructure fee, reducing the water infrastructure fee, severely restricting future hires in all departments and total cuts of certain City services. While last year's five year picture was that of potential for serious financial trouble in FY 16 and FY 17, we can say with this budget proposal that FY 16, FY 17, and FY 18 are somewhat better. In last year's budget narrative, we stated that a $3,000,000 budget-wide fund balance was the threshold into major financial issues, including short term borrowing. For this budget proposal, we do not expect any year-end budget-wide fund balance to dip below $3.75 million. As we stated last year, budgets three years into the future and beyond(FY 16+) are highly variable, and should be monitored throughout the next two fiscal years. The stabilization of the general fund and the planned reduction of the City's sewer fund in this proposal is a targeted decision to give the City maximum flexibility in future years and to improve the City's bond rating,which will in turn improve the City's financial picture. For example, over the last several fiscal years the City has maintained an adequate cash flow position, but almost none of this cash was available to the general fund—as it was being held by the sewer and water funds. While this money is allowed to be used on a day-to-day basis to "pay the bills", it is not a solid financial principle to continue to be flush with cash in the enterprise funds and restricted funds (i.e. TIF funds) and be barren of unrestricted funds in the general fund. We have started to reverse this trend in FY 13, and hope to continue that trend over the next five fiscal years, even if it means a slight decrease in aggregate fund balance from our FY 13 figures. 1 Changes in budgeting Last year's budget narrative memo included an overview by discussing the "easy years vs. the hard years." In last year's budget proposal, we had forecasted two years of strength, a year of plateau, and two years of fiscal distress. This year, we have proposed a number of significant policy changes which alter that budget evolution slightly,based on our past two years of budget success. We propose five straight years of gradual fiscal decline due to funding many large capital projects. However, this year's budget proposal has stability in FY 17 and FY 18. Accordingly, we have chosen to give an overview of each fiscal year separately, with emphasis given to how this year's proposal is different from last year's proposal. We've completed two major changes in this year's budget. The first is the consolidation of the various impact fee funds into a vehicle and equipment fund. The Public Works Capital, Parks Capital and Police Capital funds were consolidated into this one fund, based on the recommendation of our auditors and management's discretion. Each impact fee fund balance will be tracked separately at the bottom of this fund. The second major change is that we've "trued up"the City's operational funds by transferring money from operations to close out the municipal building impact fee fund and REC Center funds, and zeroed out all long-term deficits in the MFT fund, city wide capital fund, and the new vehicle and equipment fund. Year-by-year summary,FY 13 projections In April 2012, we approved the FY 13 budget with a $931,000 general fund surplus, and a moderate overall budget surplus ($130,000). Our current projections have us at a $2,175,000 general fund surplus and a total budgeted surplus of $2,300,000. The major movement on our financial picture has been a result of conservative revenue projections and controlled expenses from our departments. Municipal sales taxes are likely to be lower than FY 12,but they are performing much better than we had expected, given the closure of ProBuild. We conservatively estimated non-home rule sales taxes at $1.5M (currently projected at $1.8M). State income taxes have been unexpectedly high, and are projected to eclipse budgeted amounts by over$200,000. We settled a lawsuit with Fox Moraine over unpaid landfill application fees from 2006, resulting in an $115,000 payment to the City. We are predicting that every operating department in the City will be under budget, except for the REC Center. All of this results in our prediction that fund balance in the City's general fund will be at$3.445 million or 31.8% at the end of FY 13. This marks the first time that fund balance in the City's general fund has been above 15% since FY 08. However, we stated in the FY 12 audit presentation that two major issues remained to be resolved—the closure of the municipal building impact fee fund($573,000 fund debt) and the REC Center(estimated FY 13 fund debt at $468,000). Year-by-year summary, FY 14 proposed budget For FY 14, we propose that the general fund be approved with a $700,000 deficit, resulting in the general fund's —30% fund balance to be reduced to —20%,but still within the City's 15-25% fund balance policy range. With the Countryside TIF payout expected in late calendar year 2013, we expect the total fund balance of the City(which is an indicator of overall cash flow) to decrease by $2.7 million from FY 13 to FY 14. We feel this is acceptable given the relatively stable budget picture over the next four fiscal years, and the significant budget improvement in FY 13. 2 This FY 14 proposal is different from last year's FY 14 budget proposal. In last year's budget proposal, we predicted FY 14 would be a relatively break-even year in the general fund: slightly more than $12.5 million in revenues, and slightly less than $12.5 million in expenses, for a $36,000 surplus. Last year, we did not anticipate the rapid deterioration of the REC Center's budget caused by the City's decision not to purchase the facility, we had not yet planned to close out the municipal building fund, and we did not budget to eliminate the anticipated negative fund balance position of the public works capital fund resulting from debt service payments associated with the 185 Wolf Street building. All of these items will significantly impact the general fund. On the positive side, we have seen improvements in the municipal sales tax, non-home rule sales tax, and state income tax estimates. Further, we will realize savings in code enforcement officer part-time salaries (even while expanding hours from FY 13), in-house inspections, liability insurance and legal fees. We propose to cut City participation in Kendall Area Transit due to its relatively low use and under the argument that this service would be most equitably funded via the County budget, and not a hybrid City-County funding system. We propose to cut leaf pickup services here, for reasons outlined below. Finally, we propose to eliminate the senior garbage subsidy over a two year period,beginning with a partial rollback in FY 14. Pursuant to the City Council goals, we have focused on road improvements in the FY 14 budget. Between the MFT and City wide capital budgets, the City has set aside $1 million in FY 14. This budget is made possible by the aforementioned utility-bill-based road infrastructure fee, which is a modification of the sewer infrastructure fee, and is described in the "items of note" section in further detail. From an overall budget surplus perspective, last year's budget proposal had anticipated a modest decrease of$246,000. Our current FY 14 budget proposal anticipates a deficit amount of$2.7 million. This ten-fold change is due primarily to the inclusion of the Countryside TIF incentive payout, and secondarily the closure of the REC Center. Again, we feel this is acceptable in the context of the five- year budget. Year-by-year summary, FY 15 projected budget For FY 15, we proposed that the general fund be approved with a $630,000 surplus, bringing our fund balance back up to 27%. This surplus is made possible by the imposition of the utility-bill- based road infrastructure fee. With the year-end in-flux of Game Farm Road bond proceeds, the City will be in an artificially-positive total budget surplus. Without those proceeds, the City's overall budget is in deficit in FY 15. This year's FY 15 proposal is significantly different from last year's FY 15 proposal,which had suggested that the City would have a$300,000 general fund deficit. Revenues in non-home rule sales tax and state income tax have significantly outperformed our estimates, and we have revised our FY 15 estimates higher. With the opening of the NCG movie theater in FY 14, we expect amusement taxes to significantly increase in FY 151. With the imposition of the utility-bill-based road infrastructure fee, the City's general fund does not have to transfer any money into the City wide capital fund to finance the FY 15 Road to Better Roads program. Our proposal to rescind the senior discount on garbage rates continues with another partial rollback in FY 15. Among these financial improvements, a lower-than- previously-expected health insurance increases throughout all departments, lower health insurance costs for elected officials caused by non-participation, and reduced legal fees. These cost reductions are 1 As a reminder,our economic incentive agreement with the developer requires rebate of a portion of the movie theater amusement taxes for the first several years of the project. 3 offsetting increases in Parks and Recreation costs due to the REC Center closure, Public Works vehicle replacements, and salary line-item increases caused by a change in our budgeting assumptions. Pursuant to the City Council goals, we have focused on road improvements in the FY 15 budget. Between the MFT and City wide capital budgets,the City has set aside $1 million in FY 15. This budget is made possible by the aforementioned utility-bill-based road infrastructure fee. We propose to bond for Game Farm Road improvements in FY 15, and start the project in earnest in late FY 15. This schedule fits within the City's timeframe for receiving federal stimulus funds for the project. This budget contains funding for the City's portion of the US 34 project between 47 and Orchard Road, currently scheduled with IDOT for construction funding in FY 15. From a total budget perspective, we had expected FY 15 to be the first of three years of significant reduction in the City's aggregated fund balance. Last year's budget proposal had FY 15 showing a $1.4 million total reduction. This year's budget proposal has a $3.5 million temporary surplus, due to the Game Farm Road bond. Without those bond proceeds, the City's aggregate fund balance would decrease by over$1 million. Year-by-year summary, FY 16 proiections For FY 16, we have proposed a $501,000 surplus in the general fund, resulting in a projected fund balance of 30%. This surplus is made possible by the imposition of the utility-bill-based road infrastructure fee. With the year-long outflow of Game Farm Road expenditures, the City will be in a deficit total budget position due to the spend down of bond proceeds from the previous year. Without these capital expenditures, the City's aggregate budget is neutral in FY 16. Much of the narrative on the difference between last year's FY 15 proposal and this year's FY 15 proposal is echoed in our FY 16 analysis. This year's FY 16 proposal is significantly different from last year's FY 16 proposal, which had suggested that the City would have a $995,000 general fund deficit. Non-home rule sales tax revenues and state income tax revenues are much higher. Amusement taxes should be much higher, due to the opening of the NCG movie theater. With the road infrastructure fee, the City does not have to transfer any money into the city wide capital fund in FY 16. This is the first year of the full rollback of the senior garbage subsidy. Limited hiring throughout all departments results in savings in the police department in officer positions. These savings are offset in increased costs for squad cars and public works vehicles, IT, and special engineering services. With the Game Farm Road program bonded in FY 15, much of the work will be completed and billed in FY 16. The City has budgeted a complete resurfacing of Cannonball Road, between Blackberry Shore Lane and Amanda Lane, offset by federal funding of$300,000. The Route 71 resurfacing project between 47 and Orchard Road is scheduled by IDOT to be completed in FY 16, so we have budgeted accordingly. At first glance, FY 16 appears to have a significant total budget deficit. With the in-flux of bond proceeds for Game Farm Road in FY 15 and the majority of expenditures covered in FY 16, we expect a —$4.6 million reduction in the City's overall fund balance position. Last year's budget proposal had FY 16 at a $1 million budgeted deficit. While this seems better on its face, it should be noted that the FY 16 deficit essentially wipes out the previous year's surplus as bond proceeds are used to finance the Game 4 Farm Road project. Without the Game Farm Road expenses, the City's overall fund balance position decreases by$800,000. Year-by-year summary, FY 17 and FY 18 projections We stated last year that any budget proposal beyond 3 years in the future is highly speculative and variable. Nonetheless, we put forth the following proposals for FY 17 and FY 18. We expect that each of FY 17 and FY 18 will result in a general fund deficit; $1,454,000 and $560,000 respectively. In both of these years, the citywide capital fund requires a significant increase in transfers to complete all capital projects planned. Further, the City is projected to start paying on the Game Farm Road bond in FY 17 and has some increased debt service payments in FY 17 and FY 18. These increased debt service payments also correspond with a continued rollback of non-abated property taxes in FY 17 and FY 18.. Even if the road infrastructure fee, sewer infrastructure fee, and water infrastructure fee is left in place through FY 18, the City still expects to see total budgetary deficits in FY 17 and FY 18. The narratives on the difference in last year's FY 16 proposal and this year's FY 16 proposal are substantially similar to the FY 17 proposals. In FY 17,the City will complete the Cannonball LAFO project, started in FY 16. The Game Farm Road project will wrap up in FY 17, and the Kennedy Road bike trail will finish in FY 18. We have also budgeted for the recently awarded ITEP Downtown Aesthetics grant, expected to be completed in FY 17 and FY 18, with reimbursement received in FY 18. Overall budgetary deficits in FY 17 and FY 18 are set to be negative at $1.9 million and $865,000 respectively. At the end of FY 17, the City is currently projecting to be in sight of significant financial problems, caused by ballooning bond payments just past our five-year budget outlook. As we stated last year, we have projected revenues and expenses very conservatively in the prior years—so our hope is that as each fiscal year is completed our projections turn out to be better than we expected. If not, we are forecasting the problems five years in advance. Items to note—big picture Before we get into the detail of the various items to note throughout the budget, I would like to reiterate that many of our largest budget issues from past years have been satisfied in this proposal: a fund balance above 15% for all operational funds throughout FY 17, a relatively stable cash position, full funding of major capital projects including Game Farm Road, River Road Bridge, the ITEP Downtown Aesthetics grant, full funding of the new"Road to Better Roads"program, a planned reduction in overall City property taxes through FY 18, a planned drawdown of non-abated property taxes through FY 18, and plan to improve the City's bond rating. While these notes are highlighted throughout this budget narrative, I wanted to remind everyone of those points prior to discussing the following lesser items of note. Items to note—reduction in property taxes In accordance with the City's previously planned drawdown of non-abated property taxes (attached on page 121), we offer the following: 1) We propose no change to the past policy decision that the City's general fund property taxes be increased 1-2% each year depending on consumer price index(CPI) amounts and new construction, under tax cap rules. 5 2) The City's non-abated property taxes will continue to be rolled back each year, although we are proposing a slightly different schedule that adds one year to the planned rollback. 3) Combining item#1 and#2 above, the City's overall property taxes are expected to go down every year through FY 18, subject to yearly review and approval by the City Council: a. New plan: i. 2.9%reduction in FY 14 (levy ordinances already approved by City Council) ii. 2%reduction in FY 15 iii. I%reduction in FY 16 iv. I%reduction in FY 17 v. I%reduction in FY 18 b. Old plan: i. 2.6%reduction in FY 14 ii. 2.3%reduction in FY 15 iii. 2.7%reduction in FY 16 iv. 0.4%reduction in FY 17 v. Undetermined increase in FY 18 4) We propose to refinance the Library 2005B Construction Bond, saving residents about $50,000 per year in debt service payments over the remaining bond term, and resulting in a lower Library property tax bill than expected over the next 11 years. Further details are below. Items to note - City Council goals The City Council passed a list of 16 goals, ranked in order of importance. As stated above, we are proposing to fix only goal one and goal two in this budget proposal: build fund balance and road improvement maintenance program. Two goals tied for third priority police staffing levels and economic development. Unfortunately, police staffing levels are in direct conflict with goal one and goal two. So, we have proposed no additional officers for this budget proposal. However, this will be reevaluated each year based on the performance of the budget. Given that this is the next City Council goal, it would be first in line for a new proposal. Further down the list of goals,we specifically did not address in the budget stricter code enforcement on property maintenance, capital improvement planning, website improvement, sidewalk improvement, home rule referendum, public riverfront improvement, tourism, Metra extension, community outreach, or updating the City Council chamber. Progress can still be made on each item, and funding still remains to accomplish those items—but no new funding proposals were entertained on these items. Items to note—bond ratings and refinancings In late 2012, the City's bond rating was reviewed by Standard& Poor's. We were hoping to receive an upgrade from our current BBB+ general obligation bond rating,but did not. Instead S&P changed our financial outlook from stable to positive, and our management practices from standard to "good". We see that as step in the right direction. However, one of the primary reasons for the lack of upgrade was that the City's cash position in the general fund was poor, and that we were not adhering to our own fund balance policy. Specifically, we showed no cash in the general fund in the FY 12 audit, which means the general fund had a negative cash position at the end of FY 12. As we've discussed in 6 prior budget and audit discussions, the sewer and water funds have been propping up the general fund operations for the past few fiscal years. These funds are stable due to the imposition of the water infrastructure fee, bond refinancing (supported by the implementation of the non-home rule sales tax) and the non-abatement of property taxes relating to certain debt service issues. Concurrent with S&P's review of our bond rating, the City's financial advisor was targeting a Library construction bond refinancing in 2013 that would save the residents a projected amount of $720,000 over the remaining life of the bond. When the bond upgrade did not materialize, that projected savings was reduced by $150,000. This underscores the importance of budgeting for positive outcomes—if we had a slightly better bond rating,we could have capitalized by saving even more money through refinancing. The importance of immediate financial improvement is further highlighted given the current bond market and its historic-low interest rates—we may not be able to achieve as good of interest rates in a few years, even with a better bond rating. In this budget proposal, we do recommend refinancing of the Library 2005B construction bond to capture the projected net present value savings of$480,000 savings over the life of the bond. This will result in a direct property tax reduction to the residents under the Library property tax when compared to the current debt service schedule, and will result in an overall City property tax reduction over the next five fiscal years. Items to note—water infrastructure fee, sewer infrastructure fee, and utility bill based road infrastructure fee As discussed in the last budget proposal, the end of the Rob Roy sewer connection fee payments by Pulte/Centex in the Bristol Bay development occurs in FY 13. This results in a $600,000 hole in revenues in the sewer fund, which is not sustainable. We had projected that an $8.25 per month per user sewer infrastructure fee would need to be implemented on May 1, 2013 to offset this loss in revenue. Unfortunately, these revenues are still needed,but we are proposing they be placed into different funds. For the reasons stated above in the bond rating and refinancing items to note section, the City has a strong ratio of fund balance to expenses in the sewer and water funds, but does not have adequate fund balance in the general fund to support all of the planned capital projects out of the city wide capital fund. This problem could be potentially remedied if the City could legally and permanently transfer funds from the sewer and water funds to the general fund—however, such a transfer would violate a number of City ordinances and budgeting principles. Thus, the problem remains: how do we balance out the relative wealth of the water and sewer funds with the need to fund multiple capital projects in the general fund? In short, we propose to reduce the water infrastructure fee, implement a sewer infrastructure fee in an amount much lower than originally proposed, and implement a utility-bill-based road infrastructure fee, for a total amount that is cheaper than last year's sewer and water infrastructure fee proposal. Specifically, we first propose to nominally drawdown fund balance equivalency in the water fund over time by reducing the water infrastructure fee from $8.25 per month per user to $4 per month per user. This halved fee, results in minimal water fund deficits over the next five fiscal years, leaving the water fund with a 47% fund balance in FY 18, when debt service payments will balloon. Second, we propose to implement the previously discussed sewer infrastructure fee,but at a reduced rate. Last year, we proposed an $8.25 per month per user sewer infrastructure fee to offset the 7 loss of the Rob Roy sewer connection fees. This year, we propose a $4 per month per user sewer infrastructure fee. This lower-than-planned fee results in moderate annual sewer fund deficits over the next five fiscal years, leaving the sewer fund with a projected 51% fund balance at the end of FY 18. However, unlike the water fund, most bonds in the sewer fund will be expired or soon to expire in FY 18,with no balloon payments. Finally, we propose to implement a utility-bill-based road infrastructure fee at $8 per month per user. The road infrastructure fee would show up on the utility bill as a line-item fee, and would be paid in the exact same manner as the water infrastructure fees and sewer infrastructure fees The proposed road infrastructure fee is our name for what the state statutes allow as a"vehicle tax", which is the state statute used to implement vehicle stickers. Unlike most municipal vehicle stickers,we would propose a flat fee for each household with no actual sticker. The road infrastructure fee ordinance would be drafted with the assumption that each household has at least one vehicle, and that each household should pay for a share of road improvements equally. If a household had no vehicles registered to its address, they could have the fee removed if the property owner or tenant came to City Hall and signed a form verifying they have no vehicles registered at the subject address. The police department would then be able to perform a compliance check of the address via database. This assumption of vehicle ownership gets rid of the cumbersome process of purchasing the vehicle sticker and the administrative problems of sticker checks by the Police Department. Further, the City saves money on reminder mailings, the cost of the physical sticker, and the staff time associated with processing several thousand sticker payments. All of the money generated by the road infrastructure fee would be directly deposited into the City wide capital fund to fund ongoing capital projects, including the Road to Better Roads program. While I acknowledge how severely unpopular a road infrastructure fee will be, I offer the following: 1) Without the fee, the City is not going to be able to fund the Road to Better Roads program, which is currently being proposed at only half the recommended level by our engineers. The money we do not spend on road improvements this year, becomes multiplied over the next several years. 2) The aggregate totals of the water infrastructure fee, sewer infrastructure fee and road infrastructure fee will be $16 per month per user. In last year's budget proposal, the water infrastructure fee and proposed sewer infrastructure fee totaled$16.50 per month per user. So the new proposal is slightly cheaper for residents, allows us to complete capital projects, and allows money to flow into the general fund, where the end result could be a bond rating upgrade, further refinancing, and more savings. 3) The City was able to reduce per home garbage costs by $4 per month last year, and electricity costs by an average of$30 per month per user. While the imposition of the sewer infrastructure fee and road infrastructure fee is an uptick from last year, we have managed to cut costs for residents by over$27 per month in the past year. Items to note—raises and health insurance contributions 8 This budget proposal contains a 2% net increase in salaries for FY 14 and no planned raises beyond FY 14. The FY 14 raises are 2% net because we are proposing to increase the percentages employees pay into their health insurance but offset that change in contribution percentage with a supplemental salary increase. The specific proposal involves giving all employees who currently participate in the City's insurance program a—4-5% gross salary increase, but increasing their health insurance contribution percentages to 12% for HMO and 15% for PPO plans. The specific administration of the gross raises would involve an analysis of the difference between what they paid last year and what they would have paid last year under the same plan with the new contribution rate. The employee would then be given that exact amount as a gross pay increase. So,the employees will still be paying for any year-over-year increase in health insurance costs, and will still cover any increased costs should they change health insurance plans. For example: Employee A makes $50,000 per year and has the HMO single plan. With a 2%raise, the employee makes $51,000. In 2012, the employee pays 8.5% for HMO single, or$471 per year. The move to a 12%HMO contribution would mean the employee would pay $665 per year, or an increase of$194 per year. So, for this employee the City would make the annual salary increase an extra $194, for a total salary of$51,194. Employee B makes $25,000 per year and has the PPO family plan. With a 2%raise, the employee makes $25,500. In 2012, the employee pays 9% for PPO family, or$1,980 per year. The move to a 15%PPO contribution would mean the employee would pay $2,399 per year, or an increase of$419 per year. So, for this employee the City would make the annual salary increase an extra $419, for a total salary of$25,919. This move to a higher contribution allows the City to save money over the long-term when employees leave and positions are refilled, or when new positions are created and hired. Further, the employees would see no immediate out-of-pocket costs. Finally, this is being proposed to move benefits more towards our public sector and private sector comparables. Items to note—fund closures As recommended by the City's auditors, we have closed the municipal building impact fee fund. This is completed by transferring $573,000 from the City's general fund to the municipal building impact fee fund. This transfer amount zeroes out the ongoing fund deficit, which allows us to close it. A similar process is completed for the REC Center fund. Since the City is leaving the REC Center, the fund must be closed. So, we have transferred $556,000 into the REC Center fund in FY 14. This amount will fluctuate based on actual revenue losses sustained and any repairs to the building completed by the City. Items to note—cuts in services With the goal of the City Council to get to 15% fund balance over each year of the budget proposal, certain service cuts are recommended in the budget. In addition to economic considerations, each service cut recommendation is coupled with a fairness argument. 9 Leaf pickup is recommended to be cut because the majority of residents do not use the service, and Advanced Disposal provides a substantially similar service for free. Kendall Area Transit is recommended to be cut because only a few hundred residents from the City utilize the service each year, yet the service costs the City $23,000. In 2012, 106 Yorkville residents were registered with KAT. In 2011 and parts of 2010, 312 Yorkville residents were registered. Throughout all of 2012, 3,533 unique rides were given in Yorkville (just under 300 per month average). Finally, as this is a County-wide service, we feel that the most equitable form of funding this service would be for the entire County to equally fund this, and not the current funding format where Yorkville residents are paying as a County resident and as a City resident. The senior garbage subsidy is recommended to be rolled back over two fiscal years and completely eliminated in FY 16. Items to note—minor things that didn't get funded Albeit minor,we did not propose funding for participation in the annual conference of the International Council of Shopping Centers this May. The cost of attendance would likely be less than $5,000 but we did not feel it should be funded given the other service cuts proposed. Similarly, we did not fund general City Hall office renovations. The cost of renovations (new furniture,paint, minor repairs) would likely be less than $10,000. Items to note—en_ing Bering department cost anal We have been reviewing engineering department costs since choosing to outsource in 2011. In summary, EEI is between $125,000 and $285,000 cheaper per year for the City than in-house staff. That calculation is based upon: 1) In FY 10, our engineering department had 5 employees and the cost of the department was about$535,000. 2) In FY 11, our engineering department had 3.5 employees and the cost of the department was about$400,000. 3) Our analysis of EEI's services has been that they cost the City about $250,000 to $275,000 per year in fees that we could have done in house. 4) In my opinion, there is more engineering work in FY 13 than there was in FY 10 or FY 11. On a related note, EEI is billing out about $100,000 per year to developers for work related to inspections and punch-lists (which the City would have billed the developers for, even with in-house staff), and an additional $100,000 or so in work billed to the City for special projects (drainage studies we couldn't have done in-house, Route 47 construction review and inspections, River Road Bridge construction management, Safe Routes to School planning, and Old Jail parking lot design). Items to note—cost of services While the City budget contains a relatively clear view of how much it costs to run particular services, it is often less clear how much each resident or home actually pays towards those services. When viewed in the context of how much each resident is paying to participate in a service, the cost efficiencies of a municipal government become more apparent. We have taken a handful of specific and general City services and projects, and broken them out on a basis of two different methodologies. 10 The first methodology looks at each property tax bill and how much of that property tax bill goes to pay for a specific service. This methodology is executed by assuming 17.5% of every dollar spent by the City for general services comes from property taxes. For example, when mosquito control costs the City $8,000, we assume that $1,397 is paid for by property taxes, and the remainder of the cost is borne by sales taxes, income taxes, and all other revenue sources. The City levies about $2.28 million in total operational property taxes, meaning that 0.06% of all City property taxes go towards mosquito abatement services. Utilizing this percentage allows us to calculate the dollar amount each property tax payer is paying towards a particular service. Thus, when a tax payer pays a$753 City property tax bill (based on a $100,000 EAV home), that particular tax payer is paying $0.46 in property taxes for an entire year of mosquito abatement in the City. The second methodology looks at a property owner's shared obligation for the cost of a service, based on the value of their property compared to everyone else's in the City. In short, if you own a home that is worth $100,000 EAV, and there is $445,000,000 in total EAV in the City,you own 0.02% of all land value in Yorkville. Thus, you would be ultimately responsible for 0.02% of every City service. For example, when mosquito control costs $8,000 city wide, we assume that this particular homeowner is responsible for $1.78 of that service annually. For this methodology, we make no determination on how that pro-rata cost is paid; it can be with property taxes, sales taxes, amusement taxes, income taxes, etc. MethodologyM Howllnuchnbf[VourO Methodology[2 propertyllaxeslbctuaIly0 Howlinuch3bf fthe3ervicelbre3/ould goes[towards[this0 paying lor,rbasednbnr3herfelative0 Namelbf@helgervice Annual[Eostlbf[Ahe3ervice service? value labf[grour[home®nlihe[Eity? Mosquito control $ 8,000.00 $ 0.46 $ 1.78 REC Center budget,net operating costs $ 25,000.00 $ 1.44 $ 5.56 Kendall Area Transit $ 30,000.00 $ 1.73 $ 6.67 Training and Conferences,City-wide $ 32,500.00 $ 1.87 $ 7.22 YEDC $ 46,800.00 $ 2.69 $ 10.40 All Information Technology services $ 75,000.00 $ 4.31 $ 16.67 KenCom(FY 15) $ 150,000.00 $ 8.63 $ 33.33 Snow plowing,during an average season $ 241,950.00 $ 13.92 $ 53.77 All legal services $ 247,014.00 $ 14.21 $ 54.89 All engineering expenses $ 280,000.00 $ 16.10 $ 62.22 Game Farm Road,debt service beginning in FY 16 $ 333,719.00 $ 19.19 $ 74.16 REC Center budget,gross operating costs $ 659,467.00 $ 37.93 $ 146.55 Recreation Dept,net operating costs(79 budget) $ 790,464.00 $ 45.47 $ 175.66 Parks Dept,net operating costs $ 807,075.00 $ 46.42 $ 179.35 All Street Dept expenses $ 918,087.00 $ 52.81 $ 204.02 Road to Better Roads $ 1,000,000.00 $ 57.52 $ 222.22 All Police Dept expenses $ 3,970,028.00 $ 228.35 $ 882.23 Hometown Days $ (35,000.00) $ (2.01) $ (7.78) For all of the above items, property taxes may not actually go toward the specific service (i.e. Hometown Days, REC Center), or the service may generate its own revenues (i.e. REC Center and recreation department). Further, each Yorkville resident may pay far less than the amount shown in methodology 2, depending on whether residents buy goods in Yorkville (sales taxes are discretionary, and goods purchased outside of Yorkville go to the municipality where the store is located), have jobs (a portion of state income taxes are remitted to municipalities), and whether you choose to utilize the service (if a resident doesn't use the REC Center, they paid nothing to its budget while it was operating). The purpose of this section is to provide two simple illustrations as to how much a tax payer might pay towards a specific service, as compared to other services. 11 Items of note—vehicle replacement schedule We have proposed replacement of three older squad cars per year, with the intent to get on a 60,000 mile replacement schedule. Based on an analysis completed by City staff last year, the threshold for maintenance costs outweighing new car replacement costs is 60,000 miles. The police department currently has 18 squad cars and 2 motorcycles. Of the 18 squad cars, only 5 cars are less than 60,000 miles. We are proposing to exchange three of the older cars each year for new cars, and to trade in the 5 cars that currently have less than 60,000 miles as they approach 60,000 miles. All of the expenses for the squad cars are located in the newly created vehicle and equipment fund, as they are a capital cost. However, to adequately portray the cost of operations of the police department (and all other departments), we are showing the gap between the cost of the police cars and the available impact fees in the vehicle and equipment fund as a chargeback expense in this line-item. Public Works vehicles do not have such a strict replacement schedule, as they are much more expensive. We have budgeted for a street department truck in FY 14, and one water truck and one sewer truck in FY 15. Items of note—last year's "Things to Watch" Last year, we listed nine things in the budget narrative to watch out for throughout FY 13. Each item is listed below verbatim from the FY 13 budget proposal, along with an update on each item: Comment#1 from FY 13 - Raises In the current proposed budget, no raises are proposed through FY 17. While I hope that this is something we can re-evaluate during budget discussions, it is not something we can plan for until more information is known by the City (see "other things to watch#4"). Police officer and sergeants contracts are up on May 1, 2012, and the Public Works union contract is up on May 1, 2013. In my opinion, I expect staff turnover to increase in FY 13 if raises are not given or on the immediate horizon. a. Update—The City Council authorized 2%raises in FY 13, and we have proposed a 2%net increase across the board for FY 14. We have not proposed any raises for FY 15 and beyond, given the variable nature of the budget and under a firm belief that raises should be evaluated each year. Comment#2 from FY 13 —Vehicle replacement In order minimize long-term costs and vehicle downtime,police cars should be replaced at 60,000 miles. Only 20% of the police vehicles are under 60,000 miles. We are proposing to replace one vehicle per year,which should be an improvement with our current police squad. Also, the Police department is set to purchase two squads this spring. Parks and Public Works vehicles are on a much longer replacement schedule, because they are so expensive to purchase. These vehicles should be driven until they drop—the problem is that the vehicles are dropping. We have a limited budget for replacement vehicles each of the next few years. a. Update—We have proposed an accelerated squad car replacement schedule, at an average pace of 3 police cars per year. We have also budgeted for one public works vehicle in FY 14 and two vehicles in FY 15. 12 Comment 93 from FY 13 —Countryside TIF For Countryside TIF debt, we are expected to be upside down on this bond in FY 18 (no bond proceeds left to pay debt service scheduled through 2024. This poses a significant drain on cash-flow each year from 2013 until 2024. If this bond could be refinanced, or if we could find a developer to generate property tax increment within the TIF district, this would eliminate our FY 18 event horizon and would improve cash-flow. a. Update - The City plans on paying out the remaining bond proceeds in FY 14 to the Countryside/Kendall Crossing developer, and plans to refinance the TIF debt to improve cash-flow in the near term. Comment#4 from FY 13 —Rob Roy Sewer revenue shortfall Centex/Pulte is set to make their final, complete payment of Rob Roy sewer payments in FY 13. This leaves a $600,000 revenue gap in the sewer budget in FY 14. Thus, we are anticipating the need for an $8.25 per month per user sewer infrastructure improvement and maintenance fee, to be implemented on May 1, 2013. a. Update—The City has been forecasting this revenue shortfall for the past two years, under the premise that if the homebuilding economy didn't pick up by FY 14 that we would have to implement an $8.25 per month per user sewer infrastructure fee. For the reasons described above, the City has reduced this fee and implemented a utility bill based road infrastructure fee resulting in a slightly lower overall amount. Comment#5 from FY 13 —ProBuild closure The closure of ProBuild was announced in October 2011, and it is assumed they immediately ceased collecting new orders. Whether existing orders were paid after that timeframe is unknown. We do know that ProBuild did not exist in the building after mid- December. This means that the sales tax report received from the City in April 2012 (for January consumer purchases) will be the first sales tax report without ProBuild's sales. We have estimated a net loss of$175,000 in sales taxes from FY 12 to FY 13 as a result of this closure. a. Update - The estimated drop in sales tax of$175,000 did not appear in FY 13,but we projected a $125,000 decrease from FY 12 to FY 13. Comment#6 from FY 13 —BUILD pry Will the BUILD incentive program work? Only time will tell. The early response to the program has been strong. We had originally estimated 35 building permits in FY 13, and assuming the BUILD program works and is used in its entirety, we should see a total building permit figure for FY 13 of 65 (35 without the incentive, an additional 30 because of the incentive). If for some reason this generates a larger impact,we could be looking at more building permit and development fees, water connection fees, sewer connection fees, and other impact fees. a. Update—The BUILD program was considered by the City Council to be successful and the program was extended to June 30, 2013 or an additional 30 permits, whichever comes first. As of February 5, 2013, forty-five (45) BUILD permit applications have been filed. Comment#7 from FY 13 —Revenue estimates We have been very conservative with our revenue estimates: no growth for some revenues, decreases for others, 1% and 2% increases for others. If the national and local economy ever picks up, it would not be unreasonable to see (and plan for) double digit 13 percentage increases in various revenues. If we notice major upticks in certain revenues (sales taxes, utility taxes, income taxes), we could be seeing signs of sustained economic growth. a. Update—Most revenues have beat our budget estimates, which is a product of our conservative budgeting principles. We have not seen a major uptick in any of the revenues, except for the state income tax. Comment#8 from FY 13 —March budget information Within a span of 4 weeks in mid-March through mid-April,we will receive four significant budget updates that will make some of our"unknowns" change to "knowns". These four groups of items have the ability to make or break our budget in years to come. They are: • Health insurance costs in mid-March at Administration Committee (variation in estimates could be a swing of$100,000 to $200,000 to the positive or negative) • April sales tax reports in the first two weeks of April, for purposes of seeing the impact of the ProBuild closure (could be a swing of$200,000 to the positive or negative) • April non-home rule sales tax reports in the first two weeks of April, for purposes of seeing non-home rule sales tax figures • The FY 12 actuals will be much more concrete. We are currently projecting a general fund surplus of$907,000. a. Update—Health insurance costs came in less than expected. Sales tax reports for FY 12 came in better than expected,but have dipped in FY 13. The FYE 12 general fund surplus ended up at $1.54 million. Comment# 9 from FY 13 —Engineering Inspection costs in subdivisions When a final plat is approved for residential development, the developer has the choice to pay 1.75% of an engineer's estimate of probable construction costs to cover all future infrastructure inspections up through final acceptance by the City. As a result, the City has collected large fees from residential developers in the past for work that has yet to be completed. As developers complete subdivisions (i.e. Bristol Bay and Grande Reserve), these inspections will have to be covered by the City(whether in-house staff or consultant engineers). Depending on the frequency of the buildout of the units and the size of each unit, there could be $10,000 to $20,000 expenses throughout the year(normal units may only take $2,000 to $3,000 for each round of inspections). The good news is that there are very few developments that are actively completing infrastructure, so our costs should be manageable over the next few years for this service. The bad news is that we don't have developers actively completing infrastructure (which would indicate a revived housing market). This is an issue to monitor in the future, which should be worked into our annual outsourced engineering budget. An absolute worst case scenario would require us to hire in-house engineering techs to complete subdivision inspections. a. Update - So far the budget has been in line with our estimates and we did not have to hire in-house engineering techs. One upside to the amount of subdivision issues the City has had is that I expect we will be renegotiating annexation agreements for almost every subdivision over the next few years. This gives us an opportunity to negotiate this liability away. Items of note—Last Year's "Future Obligations" Last year's budget narrative contained a list of 19 future obligations for the City, with a brief description and cost estimate of each. Almost none of those obligations were proposed within the five- year budget. This year,we have proposed funding for a few of them. 14 1) Funding of ongoing road maintenance a. Last year's narrative - In 2011, our former City Engineer threw together a grab number for yearly road maintenance simply based on an estimate of the cost to replace one mile of road, our total number of miles of roads in the City, and assuming that each road has to be replaced every 25 years; that figure was in excess of$2 million per year. Obviously, the point of the pavement management study is to figure out how to stretch out the useful life of all the roads, and over time, decrease your annual road maintenance costs. Ongoing road maintenance costs are budgeted each year at $300,000—which is our expected amount of excess non-home-rule sales tax funds b. Last year's cost estimate - $1,000,000 to $1,700,000 per year c. Update—The City's road improvement study recommended an annual program of $2 million to keep the City's road system from deteriorating. This budget proposal contains a $1 million per year for road improvements, contingent upon the creation of the utility bill based road infrastructure fee. 2) Sycamore Road and Route 34 traffic signal a. Last year's narrative - A temporary signal has been installed at this intersection since 2008. Original agreement with IDOT said that a permanent signal was supposed to be installed by 2010. Agreement was extended through 2013, at the request of the City. Permanent intersection improvements, when constructed will be three sides (two on Route 34, one on Sycamore Road). If the Sexton property (to the north) ever develops, that landowner will have to completely redo the intersection improvements to accommodate a fourth leg. Each year the temporary improvement agreement remains in place, we are responsible for 100% maintenance of the signal. Since the signal is temporary, it is not in good condition four years later, and is expensive to maintain each year($10,000). There is a chance that IDOT would force us to either put in the permanent intersection improvements or take down the temporary. More than 21,000 vehicles per day traverse this intersection on Route 34, and 900 of them use the Sycamore Road leg of the intersection. b. Last year's cost estimate - $200,000 c. Update—The estimate for this intersection improvement is now closer to $250,000. We have not proposed to install this signal within the five year budget, because we expect IDOT to come through and widen Route 34 on the east side of the City in the next five years,which will give us an opportunity to salvage traffic signal equipment from other intersections and install them at Sycamore and Route 34 for minimal cost. Further,we expect the section of Route 34 surrounding this intersection to be widened in the next 10 years. When that occurs, IDOT will pay for 67% of the overall intersection improvements. 3) Beecher Center HVAC a. Last year's narrative - The HVAC unit in the Beecher Center was originally installed in 1980. Its useful life span should have been 15 years. A complete replacement for the existing units is $400,000, because it is under the roof(the roof would have to be rebuilt). Even if individual components of the unit go out, we would not be able to replace them because nobody makes replacement parts 15 for the HVAC unit. One possible thought by staff, should this project become a necessity, is to spend an additional $250,000($750,000 total) and have the HVAC unit installed on the ground near the building, have new ducts run, and update the kitchen in the facility(economies of scale to do the projects all at once). If the HVAC unit were installed on the ground, as opposed to on the roof, we could save the roof replacement costs in the future when the HVAC unit has to be replaced again. The kitchen in the facility is currently out of code, and needs to be upgraded to meet current safety standards. b. Last year's cost estimate - $400,000 or $750,000—whenever the HVAC breaks or we think we should replace it. c. Update—This item is not addressed in the five-year budget. 4) Fox Hill water and sewer recapture a. Last year's narrative - In 2003, the City required Fox Hill developers to oversize water and sewer mains out to the Fox Hill subdivision. This original cost for water and sewer oversizing was $807,OOO.In the recapture agreement for these projects, the City agreed to compound interest with final payback by the City due in 2023. If a developer develops in the recapture area prior to 2023, the City has the right to charge the developer their portion of the recapture fee (which then gets forwarded to the Fox Hill developer). b. Last year's cost estimate—At FYE 2012, total amount is $1.538 million. The original principal on this obligation was $807,847, meaning we have racked up $730,252 in interest in 9 years. c. Update—This item is not addressed in the five-year budget. 5) West Ridge water main replacement a. Last year's narrative - 100 year old water mains in the area that serve 29 houses directly,many more indirectly. Old water mains tend to be undersized compared to newer water mains, and leak. Both of these cause fire protection to be diminished due to low water pressure. b. Last year's cost estimate - $140,000. c. Update—This item is not addressed in the five-year budget, however we anticipate revisiting all of the water main replacement projects during our selection of streets for the Road to Better Roads program. 6) South Main St water main replacement a. Last year's narrative - 80+year water main in the area near Van Emmon Road and Beecher St. This main services over 30 homes directly, many more indirectly. Fire protection is diminished due to low water pressure. b. Last year's cost estimate - $200,000. c. Update—This item is not addressed in the five-year budget, however we anticipate revisiting all of the water main replacement projects during our selection of streets for the Road to Better Roads program. 7) Elizabeth St water main replacement a. Last year's narrative - 60 year old water main on Elizabeth Street. This main services over 24 homes directly, and many more indirectly. Fire protection is diminished due to low water pressure. 16 b. Last year's cost estimate - $175,000. c. Update—This item is not addressed in the five-year budget, however we anticipate revisiting all of the water main replacement projects during our selection of streets for the Road to Better Roads program. 8) Orange Street water main replacement a. Last year's narrative - Water main replacement near Orange Street and Olsen Street,which will tie to dead end mains together. Connecting two dead ends in a loop will improve fire protection and water quality. b. Last year's cost estimate - $60,000. c. Update—This item is not addressed in the five-year budget, however we anticipate revisiting all of the water main replacement projects during our selection of streets for the Road to Better Roads program. 9) Olsen Street water main replacement a. Last year's narrative - 80+year water main in the area near Orange St. from South Main Street to Mill Street. Fire protection is diminished due to low water pressure. b. Last year's cost estimate - $150,000. c. Update—This item is not addressed in the five-year budget, however we anticipate revisiting all of the water main replacement projects during our selection of streets for the Road to Better Roads program. 10)Washington Street water main replacement a. Last year's narrative - 80+year water main in the area of E Washington Street. Replacement would improve fire protection and flow of water. b. Last year's cost estimate - $150,000. c. Update—This item is not addressed in the five-year budget, however we anticipate revisiting all of the water main replacement projects during our selection of streets for the Road to Better Roads program. 11)Well 7 back-up generator a. Last year's narrative - The only back-up generator in the entire City is at the treatment facility in Grande Reserve. A sustained power outage on the south side of town would result in water shortages on the south side of town. Electric connections and the concrete pad are onsite and waiting for generator installation. b. Last year's cost estimate - $350,000. c. Update—Director Dhuse is working with a local contractor on an agreement which would allow the City to rent a generator in emergencies, with a 12-hour or less delivery time. 12)Game Farm and Somonauk water main replacement a. Last year's narrative - Water main connection of two dead ends in front of Yorkville Grade School. Constructing this project would improve water service for multiple houses on a dead-end main. b. Last year's cost estimate - $65,000. 17 c. Update—This item is not addressed in the five-year budget, however we anticipate revisiting all of the water main replacement projects during our selection of streets for the Road to Better Roads program. 13)SCADA sewer monitoring system a. Last year's narrative - The City has SCADA systems on its water facilities, which allows for remote monitoring and control of industrial facilities. Installing this on our sewer lift stations and pump stations would improve safety and prevent backups. b. Last year's cost estimate - $90,000. c. Update—This item is not addressed in the five-year budget. 14)Sewer system evaluation survey(SSES) a. Last year's narrative - The SSES should be completed for the sewers on the south side of town. SSES has not been conducted since 1996. Completion of the study and eventual construction of the improvements would reduce inflow and infiltration. Reducing inflow and infiltration of storm water into the sanitary sewer system will reduce YBSD's peak flows, which increases their plant capacity,which ultimately delays or eliminates the need to expand their sewer treatment plant. b. Last year's cost estimate - $110,000 to do the study, estimate of$420,000 to complete the improvements after the study is completed. c. Update—This item is not addressed in the five-year budget, however we anticipate revisiting this during our selection of streets for the Road to Better Roads program. 15)Game Farm sewer repairs a. Last year's narrative - There is a short stretch of sewer main in front of Yorkville Grade School, which has individual service lines attached to the main. Changing these individual services to a combined branch would reduce the potential for backups in the future. b. Last year's cost estimate - $50,000. c. Update—This item is not addressed in the five-year budget. 16)River Road sewer replacement a. Last year's narrative - Replace and move a sanitary sewer that is currently under a resident's garage near the Fox River on River Road. If we the sewer breaks before we replace it, we will have to tear down and replace a garage. If we move the sewer before it breaks, we save garage replacement costs in the future. b. Last year's cost estimate - $100,000. c. Update—This item is not addressed in the five-year budget. 17)Bristol Bay intersection improvements a. Last year's narrative - Pursuant to the 2010 annexation agreement amendment with Bristol Bay, the City is responsible for intersection improvements at Route 30 and Route 47, Galena Road and Route 47, and at Bristol Bay Drive and Route 47. The total cost of these three improvements is over$3.3 million. The intersection improvements at Route 47 intersections of Galena Road and Route 30 18 are $1.224 million and $701,000 respectively. The remaining $1.4 million is associated with the additional subdivision entrance and traffic signal at Bristol Bay Drive. b. Last year's cost estimate - $3.329 million in total. c. Update—This item is not addressed in the five-year budget. 18)Beecher Center Park a. Last year's narrative - The playground equipment at Beecher Center Park is closely approaching the end of its useful life span. We anticipate the equipment to be removed in FY 13 or FY 14,with no plans to replace it. b. Last year's cost estimate—policy decision c. Update—This item is not addressed in the five-year budget. 19)Kennedy Road bike trail a. Last year's narrative - This is a City Council policy decision. We removed this from an earlier budget proposal, due to the discussion at Public Works Committee. b. Last year's cost estimate - likely $0 net cost,but project itself is $360,000 c. Update—The City Council authorized this project, under the presumption of private funding. So far, the first 4-5 years of expenses have been privately raised ($120,000). From a conservative budgeting perspective, we have left the remainder of the cost at$240,000 as a budgeted expense—in case the private group comes up short. This amount will be reevaluated each year. The small picture—items of note in the general fund Please accept the following information as discussion on individual line-items within the budget. These individual line-items may change between now and the date of approval based on City Council direction or staff recommendation(due to new information). Revenues are listed as "R#", and expenditures are listed as "E#". R1)Property taxes—corporate levy 01-000-40-00-4000 a. We propose that the City corporate levy will continue to grow by the consumer price index, allowable under the tax cap (estimated at I% increases per year), each year through FY 18. This line-item is exclusive of the police pension,bond-related, library operations, and library debt service taxes. As discussed above, the City expects total property taxes for City entities to decrease each year through FY 17. R2)Property taxes—police pension 01-000-40-00-4010 a. The FY 14 amount is expected to meet our actuarial obligations for annual funding. Future years funding amounts are estimates only, and will be analyzed each year by the police pension fund's actuary. R3)Municipal sales tax 01-000-40-00-4030 a. The expected decrease in sales taxes from the ProBuild closure have not materialized to the amount we expected. While sales taxes were down slightly from FY 11 to FY 12 to FY 13, we have seen trends of growth in individual businesses. We are forecasting a I% growth for FY 14 and FY 15, 2% for FY 16 and FY 17, and 3% for FY 18. 19 R4)Non-home rule sales tax 01-000-40-00-4035 a. We have budgeted for the same growth trends in non-home rule sales taxes as for municipal sales taxes. R5)Amusement tax 01-000-40-00-4060 a. This is the 3% tax charged on all amusement devices and tickets within the City. The maximum amount allowable under law for this tax is 5%. The majority of this line-item is generated by Raging Waves, which has a large percentage of out-of-town visitors. R6)Admissions tax 01-000-40-00-4055 a. This is the 5% admissions tax charged at Raging Waves, authorized by their annexation agreement. This amount is remitted to Raging Waves to offset their on-site infrastructure costs. R7)Business District Tax 01-000-40-00-4070—Kendall Marketplace Business District Tax 01-000-40-00-4072—Downtown Business Dist a. Currently, this revenue line-item corresponds with an expenditure line-item of the same amount, as this tax is rebated 100% to the developer of Kendall Marketplace to pay down bonds related to public infrastructure. Although the performance of this line-item has no impact on the overall performance of the budget, it is noteworthy because it is one measurement of the ongoing performance of Kendall Marketplace. Revenues from the recently authorized downtown business district(Imperial Investments properties)will be tracked separately in a new line item shown above. R8)State income tax 01-000-41-00-4100 a. This line-item is based on our population, and estimates of state revenues put forth by the Illinois Municipal League. The most recent estimate from IML was $88 per capita, even though recent numbers indicate the FY 13 year-end number could be near$92 per capita. At $88 per capita, we would expect to see $1.48m. We have budgeted for $1.55m for each year going forward(no increase) on the off-chance that the State decides to divert this revenue stream. The FY 13 amount projected amount is higher than the $88 per capita because the City typically receives a higher amount than the per capita estimates (from back payments, timing of estimate period v. our budgeting period, etc.). R9)Local use tax 01-000-41-00-4105 a. This line-item is based on our population, and estimates of state revenues put forth by the Illinois Municipal League. The most recent estimate from IML was $15.20 per capita or about $257,000 annually. We have assumed marginal in this revenue stream throughout the five year budget proposal. R10) Building permits 01-000-42-00-4210 a. Revenue figures within this line-item will equal the exact cost of the Building Code Official's salary, the Building Department Receptionist's salary, the cost of part-time property maintenance inspectors and outsourced inspections. During the year, once those costs are met, all building permit revenue will be transferred into a capital fund for the use of one-time capital expenses. This prevents us from using one-item revenues for long-term operating costs in the future. The "surplus"building permit revenues are 20 currently denoted in the City wide capital fund budget under line-item 23-000-42-00- 4210. R11) Transfer from municipal building 01-000-49-00-4916 a. Because we transferred money from the general fund to close out the municipal building impact fee fund, the general fund will be repaid with collected municipal building impact fees. As discussed above, the 1999 City Hall construction was the reason for the deficit within the municipal building impact fee fund. E1)Salaries All departments, multiple#s a. As stated in the big picture narrative,we have budgeted for the cost of a 2%net raise for all employees in FY 14, but nothing in FY 15 and beyond. The line-items reflect an average gross increase of 5%,but that amount is offset by the move to a 15%PPO or 12%HMO health insurance contribution to all employees starting on May 1. E2)Health, life, dental and vision insurance All departments, multiple#s a. We assume a 10% increase in health insurance costs each year through FY 16, and 6% increases in FY 17 and FY 18. E3)Utilities, commodities and contracts All departments, multiple#s a. Graduated increases in gasoline, electricity, natural gas, and simple contractual services are not based on any particular estimate of the details of the line-item, except where specifically noted in this budget section. From a conservative budgeting principle, we are purposefully trying to overestimate costs to hedge on unanticipated price increases on everything from gasoline to office cleaning. E4)Telecommunications All departments, multiple#s a. We have allocated Comcast internet costs evenly between all departments, resulting in moderate increases in most departments. E5)Training and Travel All departments, multiple #s a. The same training and conference levels are proposed as last year. Department heads have been asked to budget for attendance at one national level or state conference per year to keep up to date with the latest trends in management and government. Increases in individual line-items reflect this request of the department heads. E6)Part-time salaries (Administration) 01-110-50-00-5015 a. This line-item contemplates continuation of the NIU MPA internship program through FY 18. Each intern is a two-year commitment, with Mr. Weckbach's internship term carrying through FY 14. E7)Elected Official—Group Health Insurance 01-110-52-00-5223 E8)Elected Official—Group Life Insurance 01-110-52-00-5236 E9)Elected Official—Dental Insurance 01-110-52-00-5237 E10) Elected Official—Vision Insurance 01-110-52-00-5238 a. We have conservatively budgeted through FY 18 by assuming every incumbent elected official would win re-election and would retain health insurance. 21 El 1) Kendall County Paratransit (Administration) 01-110-54-00-5473 a. Due to budget constraints, we are proposing to cut Kendall Area Transit funding as of May 1, 2013. The final invoice for service through April 30, 2013 would be paid for in FY 14, which is why we've budgeted for $15,000. We propose to cut this based on the participation levels of Yorkville residents. In 2012, 106 Yorkville residents were registered with KAT. In 2011 and parts of 2010, 312 Yorkville residents were registered. Throughout all of 2012, 3,533 unique rides were given in Yorkville (just under 300 per month average). Finally, as this is a County-wide service, we feel that the most equitable form of funding this service would be for the entire County to equally fund this, and not the current funding format where Yorkville residents are paying as a County resident and as a City resident. E12) Auditing services (Finance) 01-120-54-00-5414 a. Budgeted amounts for the next four fiscal years reflect the five year contract recently signed with Lauterbach and Amen. E13) Printing and duplicating (Finance) 01-120-54-00-5430 a. Increase in this line-item is due to a reallocation of printing and copying costs between the Administration and Finance departments. E14) Salaries—Police Officers 01-210-50-00-5010 a. As discussed above,no police hires are proposed through FY 18. This will be re- evaluated each year based on police activity data and available funds. Yorkville currently averages —1.5 officers per 1,000 residents, which is below the regional target of 1.8 officers per 1,000 resident, but is within the regional average: i. Aurora— 1.66 per 1,000 residents ii. Batavia— 1.44 iii. Carpentersville - 1.97 iv. East Dundee - 3.59 v. Elburn - 1.5 vi. Elgin- 1.67 vii. Geneva- 1.63 viii. Gilberts - 1.29 ix. Hampshire - 1.93 x. Montgomery - 1.36 xi. North Aurora— 2.02 xii. Sleepy Hollow- 1.88 xiii. South Elgin- 1.45 xiv. St Charles - 1.61 xv. Sugar Grove - 1.54 xvi. West Chicago - 1.81 xvii. West Dundee - 2.37 xviii. Winfield- 2.02 E15) Part-time Salaries (Police) 01-210-50-00-5015 a. As discussed in the FY 13 budget narrative,this line-item allows for some flexibility for the Police Chief in staffing between part-time officers, community service officers, and cadets. 22 E16) Vehicle &Equipment chargeback(Police) 01-210-54-00-5422 a. As discussed above,we are proposing an accelerated replacement of squad cars with the intent to get on a 60,000 mile replacement schedule. All of the expenses for the squad cars are located in the newly created vehicle and equipment fund, as they are a capital cost. However, to adequately portray the cost of operations of the police department(and all other departments), we are showing the gap between the cost of the police cars and the available impact fees in the vehicle and equipment fund as a chargeback expense in this line-item. E17) Part-time salaries (Com. Dev.) 01-220-50-00-5015 a. The FY 14 budget amount will cover two part-time code enforcement officers at $15 per hour for 1,000 hours per year. For FY 13,we found great success in managing mowing inspections with one part-time code enforcement officer. E18) Inspections (Com. Dev.) 01-220-54-00-5459 a. With the current expertise of the Code Official, we do not plan on needing any outsourced inspections in FY 14 and beyond. However, we budgeted for$10,000 per year in case inspections pick up dramatically and to cover scheduling conflicts. E19) Economic Development(Com. Dev.) 01-220-54-00-5486 a. The City established funding to the YEDC around 2000, and the amount hasn't changed since. The City's current commitment to the YEDC expires in FY 13. Given the recent and historical success in attracting businesses,we are proposing a three year commitment to the YEDC with an inflation component to our commitment. E20) Salaries &Wages (Streets) 01-410-50-00-5010 a. The increase in FY 14 is caused by a reallocation of Director Muse's salary. In prior years, his salary was allocated equally between the Water and Sewer Departments (nothing out of Streets). We feel that it is most equitable for his salary to be split between Water, Sewer, and Streets equally. E21) Vehicle & Equipment Chargeback(Streets) 01-410-54-00-5422 a. The explanation for this line-item is the same as the parallel line-item in the Police Department. E22) Sidewalk program(Streets) 01-410-54-00-5454 a. Per a discussion at the Public Works Committee,we have proposed suspending the 50150 program(housed out of this line-item) due to non-participation and replace it with a proactive sidewalk replacement program(100% City-funded). This new program is housed in the city wide capital fund. E23) Garbage services—senior subsidy 01-540-54-00-5441 a. For budgetary reasons, we propose to eliminate the senior discount on garbage services by FY 16. This would be accomplished through a graduated elimination of the discount over FY 14 and FY 15. Specifically, we propose to charge seniors 33% of the price of garbage in FY 14, 66% in FY 15, and 100% in FY 16. Approximately 650 households take advantage of the senior discount on garbage services. 23 E24) Leaf pickup 01-540-54-00-5443 a. For budgetary and duplication of services reasons, we propose to eliminate City leaf pickup in FY 14. Free bagged leaf pickup is available through Advanced Disposal through the end of November every year as part of the current Advanced Disposal contract(through FY 17). City leaf pickup takes the majority of the streets, sewer and water department employees' time for two weeks in November. As part of the cancellation of this service, the City would be able to sell $15,000 worth of equipment (leaf vacuum). Brush pickup is proposed to remain. E25) Amusement tax rebate (Admin. Services) 01-640-54-00-5439 a. As part of the Countryside redevelopment project incentives, the City is refunding a portion of the amusement tax to developer. E26) KenCom(Admin. Services) 01-640-54-00-5449 a. The City's contribution to KenCom begins in FY 15. Based on our estimate of a 10% annual increase in KenCom's budget, our contribution will be around $150,000 in FY 15. For every $1 increase in KenCom's budget, the City absorbs an additional $0.17,based on last year's call volume proportions between agencies. As a point of reference, the recent KenCom lease and buildout contributions to the Kendall County board increased the City's estimated FY 15 contribution by $34,000. E27) Information Tech. Services (Admin Svcs) 01-640-54-00-5450 a. This line-item covers all consultant costs and equipment purchases for IT in all departments. We are still recommended outsource of IT services, as consultant costs currently make up only$30,000 of the entire line-item. E28) Special engineering services 01-640-54-00-5453 a. This line-item will contain engineering services invoices for projects which the City would not be able to complete with in-house staff. This line-item helps us to analyze the in-house v. outsource engineering debate . E29) Engineering services 01-640-54-00-5465 a. This line-item covers all normal, outsourced engineering costs per our contract with EEI. We contemplate outsourcing engineering functions through FY 18. E30) Contingencies 01-640-70-00-7799 a. The $50,000 budgeted in each of the next five fiscal years represents less than 1% of the yearly expenditures in the general fund. City policy states this line-item should be 3%to 5% of yearly expenditures in the general fund. We have not funded this line-item to that percentage in several years, and even the $50,000 is greater than the amount budgeted and spent in the past few fiscal years. E31) Transfer to Municipal Building 01-640-99-00-9916 a. Per the discussion above and the recommendations from our auditors, we are transferring money into the municipal building impact fee fund to offset the ongoing fund deficit. This will allow us to close the municipal building impact fee fund. Because the original source of the deficit in that fund was due to the construction and renovation of the current 24 City Hall, all municipal building impact fees will now be deposited into the city wide capital fund before being transferred to the general fund to offset the general fund's payment to close out the municipal building impact fee fund. E32) Transfer to Sewer 01-640-99-00-9952 a. This amount offsets the 2011 Rob Roy Sewer refinancing bond payments due each year, and is sourced from non-home rule sales tax proceeds. E33) Transfer to Parks &Recreation 01-640-99-00-9979 a. The increase in the FY 14 transfer amount is due to the closure of the REC Center fund, which we've folded into the Parks and Recreation fund(79) for this year. The small picture—other funds Fox Hill SSA R1)Property Taxes—Fox Hill SSA 11-000-40-00-4011 a. We are proposing increases in the annual HOA dues,beginning in FY 15, due to one- time projects (outlined below) and establishment of a 100% fund balance for this fund. Current budget proposal shows an increase in annual dues from $17 per year to $38 per year. E 1)Trail maintenance 11-111-54-00-5417 a. The interior trails of the subdivision need to be sealcoated in FY 15 and FY 16. We propose to fund half of the work with the fund balance in the Fox Hill SSA fund (currently $15,000) and have the other half paid for by the residents of the subdivision over an 8-year period. The proposal would require the City to deficit fund the second half of the work and increase the HOA dues to $38 per year(up from$17), starting in FY 15. The HOA dues would be reanalyzed after the fund balance reaches 100% of normal annual maintenance costs (expected to be 2022). E2)Outside Repair and Maintenance 11-111-54-00-5495 a. This line-item is for annual ongoing maintenance expenses related to trail patching, entrance sign repainting, entrance area landscaping, and tree trimming all common areas. Sunflower Estates SSA R1)Property Taxes— Sunflower SSA 12-000-40-00-4012 a. We are proposing increases in the annual HOA dues,beginning in FY 15, due to one- time projects (outlined below) and establishment of a 100% fund balance for this fund. Current budget proposal shows an increase in annual dues from $64 per year to $150 per year. E1)Pond maintenance 12-112-54-00-5416 a. The City authorized a detailed inspection of the three detention basins in Sunflower Estates in October 2012. Two basins were given an"F" grade and the third basin a"C" grade. Based on our analysis, all three ponds need to be fixed in order to maintain adequate detention basin storage. One option is to dredge the ponds at a cost of 25 $110,000. For half the price, we can naturalize all three basins. We recommend naturalizing the basins due to cost considerations. Naturalizing the basins will also improve the immediate environment (naturalization prevents mosquito populations and cleans stormwater). If the City chooses to dredge the ponds, the HOA fees would have to be $250 annually. Similar to the Fox Hill proposal, we propose to fund the basin naturalization through exhausting the fund balance in the Sunflower SSA fund, and then deficit funding the remaining $45,000 worth of work. The deficit would be repaid over a 10-year period, with a reanalysis of the HOA dues expected in 2025. E2)Outside Repair and Maintenance 12-112-54-00-5495 a. This line-item is for annual ongoing maintenance expenses related to entrance sign repainting, tree trimming and landscape planting replacement. Motor Fuel Tax Fund R1)State Grants 15-000-41-00-4170 a. This line-item contains the reimbursement from the state for the downtown parking lot construction. We expect to complete the project in calendar year 2013, with reimbursement coming in FY 14. We moved the reimbursement amount to this line-item (and away from the "Reimb-Old Jail parking lot" line-item) to mimic similar line-items in other funds. R2)Illinois Jobs Now Proceeds 15-000-41-00-4172 a. The City received a third of five supplemental MFT disbursements in FY 13. Under prior announcements from the Governor, we should get two additional disbursements of $73,000 over the next two fiscal years. However, the fourth disbursement from the State has not been announced yet and past correspondence with high level state officials has cast doubt on the future disbursements. Thus, we removed the disbursements from last year's budget, and we propose the same for FY 14. If new disbursements are announced, we will add them into the budget. E1)Patching 15-155-56-00-5632 a. This line-item represents our annual MFT patching project. Last year, we patched Kennedy Road and the year before that was Game Farm Road. We propose to continue this summer-fall RFP process as part of our new"Road to Better Roads"program. The recommended road each year will be chosen by staff, based on the data given to us in the pavement management program software. As discussed in the big picture narrative, our recommended target for the next 5 years is to spend$1 million per year on road improvements and preventative maintenance. E2)Road to Better Roads Program 15-155-60-00-6025 a. This line-item represents the MFT portion of the Road to Better Roads Program. The funding amounts recommended within the MFT budget are selected to draw down the MFT fund balance to zero by FY 18. E3)Game Farm Road Project 15-155-60-00-6073 a. This line-item covers easement and property acquisition for the Game Farm Road project. The remainder of the Game Farm Road project expenses are in the city wide capital fund. 26 E4)Route 47 expansion 15-155-60-00-6079 a. Per the City's intergovernmental agreement with IDOT, MFT related Route 47 project expenses will be spread over the next ten fiscal years. The amount budgeted in this line- item represents the actual project expenses, as currently approved by IDOT. E5)Cannonball LAFO project 15-155-60-00-6089 a. This line-item represents a mill and overlay of Cannonball Trail from Amanda Lane to Blackberry Shore Lane, at a total cost of$435,000. The City received $300,000 in Federal STP funds for this project, which will commence in 2015. City wide Capital R1)State Grants—ITEP 23-000-41-00-4178 a. This line-item shows the revenue to be received from the state for the Kennedy Road bike path project. For budget purposes, we have shown a net cost to the City of $245,000 for the project, even though private fund raising should cover that entire amount and we have the opportunity to apply for the second federal grant after Phase I and II engineering are complete to halve the construction cost of the project. R2)Building Permits 23-000-42-00-4210 a. This line-item represents the building permit revenue above and beyond the costs associated with the building department employees. We are using this incremental revenue to help fund one-time capital projects in this fund. R3)Development Fees—CW Capital 23-000-42-00-4214 a. All development fees received are coded into this line-item and used on one-time capital expenses. The City used to code these revenues to the general fund and use them to offset general operations cost. When these revenues tanked, the general fund was left with a large structural deficit. R4)Development Fees—Municipal Building 23-000-42-00-4218 a. As stated in the budget narrative,we closed out the municipal building impact fee fund by transferring almost $600,000 to this fund to offset its deficit from the construction of City Hall in 1999. Going forward, these impact fees will be coded into the City wide capital fund. R5)Bond proceeds 23-000-49-00-4900 a. This line-item represents the revenues from bond proceeds for the Game Farm Road project, set to begin in earnest in FY 16. R6)Loan proceeds 23-000-49-00-4905 a. This line-item represents the Kendall County payment of the River Road Bridge project invoices. E1)Engineering Services 23-230-54-00-5465 a. This line-item represents subdivision/infrastructure inspections that the City is obligated to perform as part of a development agreement, or because a developer has paid the 27 engineering inspection fee at time of final plat. This is the line-item to watch in the ongoing analysis of in-house v. outsourced engineering department. If this line-item becomes too large ($200,000+) it will likely be advantageous to have an in-house engineering department. We do not think that will occur in the next 5 years, however. E2)Road resurfacing 23-230-60-00-6015 a. This line-item represents the second half of the Road to Better Roads funding. Between this line-item and the line-item in the MFT budget, we have $1 million in funding projected. E3)Sidewalk construction 23-230-60-00-6041 a. As stated in the Streets Department narrative, we are proposing to cease the 50150 sidewalk program due to non-use, and replace it with a City initiated sidewalk replacement program. Instead of doing small areas throughout the City, we will take a lump sum of funding and replace entire blocks in the City each year. Contrary to how we select roads for rehab, sidewalks will be completed on a worst-first basis, as there is no cost efficiency to be achieved through data collection. E4)Route 71 (Rt 47 to Orchard Rd)project 23-230-60-00-6058 E5)US 34 (Rt 47 to Orchard Rd)project 23-230-60-00-6059 a. The City has approved memorandum of understandings with IDOT for these projects, and there is a good chance both of these projects will be completed within the next five years. E6)Game Farm Road Project 23-230-60-00-6073 a. We expect construction to begin in FY 16, and to finish in FY 17. The expenses shown in the budget are the net cost of the project to the City. The entire project is expected to be around$7 million, and the City will receive around $2.5 million in federal funds. E7)Kennedy Road Bike Trail 23-230-60-00-6094 a. This line-item contains the net expenses from the construction of the trail. We are assuming that the City will pay for $245,000 worth of the project, which assumes that the Push for the Path group raises no future money. Reimbursement monies received from Push for the Path will be recorded in revenue line item 23-000-48-00-4860. E8)Principal Payment (2015 bond) 23-230-81-00-8000 E9)Interest Payment(2015 bond) 23-230-81-00-8050 a. This line-item contains the debt service for a 20-year bond associated with the Game Farm Road project. The high cost of the project and compressed construction schedule does not make this project feasible without bond financing. E10) Princ. pmt. (Kendall Co. Loan, River Rd Br.) 23-230-97-00-8000 a. This line-item represents the City's 6-year payback of River Road Bridge expenses to Kendall County at 0% interest. Vehicle and Equipment Fund R1)Development fees—Police Capital 25-000-42-00-4215 28 R2)Engineering Capital Fee 25-000-42-00-4218 R3)Development fees—PW Capital 25-000-42-00-4219 R4)Development fees—Park Capital 25-000-42-00-4220 a. The above line-items all contain impact fees generated at time of building permit, or upfront payments at time of final plat. We have generally assumed that we will have 65 new housing starts in FY 14. Each of these impact fees have their own corresponding expense line-items departmentalized in this fund, and are tracked through a separate fund balance calculation at the bottom of the fund. As a general reminder, fund consolidation was a recommendation from our auditors. R5)Seized vehicle proceeds 25-000-43-00-4340 a. This line-item contains all revenues the City receives from seized vehicles. For purposes of a fund balance calculation, this money is used by the Police department in their"Police Capital" line-items within this fund, and is tracked as part of the Police capital fund balance. R6)Police Chargeback 25-000-44-00-4420 R7)Public Works Chargeback 25-000-44-00-4421 a. As discussed in the general fund line-item narrative,these line-items represent transfers from the general fund to cover the gap between vehicle purchases and available funds in the respective departments. E1)Vehicles (Police Capital) 25-205-60-00-6070 a. As stated in the general fund narrative, we are proposing to purchase 3 squad cars per year, to maintain a 60,000 mile replacement schedule. To reiterate, once a squad car reaches 60,000 miles it has hit its peak trade-in value to future maintenance cost ratio, and it is most advantageous for us to trade the vehicle in. E2)Principal pmt (PW 185 Wolf Street bldg.) 25-215-92-00-8000 E3)Interest pmt(PW185 Wolf Street bldg.) 25-215-92-00-8050 E4)Principal pmt(Parks 185 Wolf Street bldg.) 25-225-92-00-8000 E5)Interest pmt (Parks 185 Wolf Street bldg.) 25-225-92-00-8050 a. These line-items cover the annual purchase installment payments to the property seller for the Public Works south building. Debt Service Fund R1)Property taxes—2005A Bond 42-000-40-00-4006 a. This line-item represents the non-abated property taxes associated with the in-town road program bond, in the amount and duration approved by City Council as part of the Rob Roy sewer bond refinancing package two years ago. These property taxes are scheduled to be eliminated in FY 18. Water fund R1)Property taxes—2007A Bond 51-000-40-00-4007 a. This line-item represents the non-abated property taxes associated with the 2007A bond, in the amount and duration approved by City Council as part of the Rob Roy sewer bond 29 refinancing package two years ago. These property taxes are scheduled to be eliminated in FY 16. R2)Water Sales 51-000-44-00-4424 a. The current water rate graduated increases expire after FY 14. As part of a separate comprehensive water ordinance revision to be rolled out over the next few months, we will propose a new 5-year water rate schedule. We anticipate that a 1.5% annual increase in the water rate base will be necessary to sustain water operations. R3)Water infrastructure fee 51-000-44-00-4440 a. As discussed in the "items of note" section above, we propose to reduce the current water infrastructure fee from$8.25 per month per user to $4 per month per user. R4)Water connection fees 51-000-44-00-4450 a. For FY 14, we expect 65 new housing starts. Each subdivision has its own water connection fee amount, depending on when the subdivision was annexed. R5)Rental income 51-000-48-00-4820 a. This line-item contains rental and lease fees from various cellular and internet antennae on City water towers. R6)Transfer from Sewer 51-00-49-00-4952 a. This line-item represents the transfer from the Sewer Fund to offset half of the cost of the 2005C bond. E1)Bad debt 51-510-54-00-5499 a. This line-item represents non-payment of utility bills by customers. The City does lien properties and perform service shutoffs on non-payment, but still incurs bad debt until those amounts are paid. This non-payment represents 0.75% of the total amount billed, and is considered very low. E2)Route 47 expansion 51-510-60-00-6079 a. This line-item represents all water related utility costs associated with the Route 47 expansion project. These amounts are scheduled in equal annual payments for 10 years. Sewer Fund R1)Property taxes—2004B Bond 52-000-40-00-4009 a. This line-item represents the non-abated property taxes associated with the 2004B bond, in the amount and duration approved by City Council as part of the Rob Roy sewer bond refinancing package two years ago. These property taxes are scheduled to be eliminated in FY 15. R2)SW Connection Fees—Rob Roy 52-000-44-00-4457 R3)Sewer infrastructure fees 52-000-44-00-4460 a. The final Rob Roy sewer agreement payment from Pulte Homes (Centex)was received in FY 13. As discussed in last year's budget narrative, the City is forced to fill the revenue 30 hole associated with the expiration of this agreement. We propose to do that by a $4 per month per user sewer infrastructure fee. R4)Transfer from General 52-000-49-00-4901 a. This line-item represents the non-home rule sales tax transfers from the general fund, used to offset the 2011 Refinancing Bond. E 1)Route 47 expansion 52-520-60-00-6079 a. This line-item represents all sewer related utility costs associated with the Route 47 expansion project. These amounts are scheduled in equal annual payments for 10 years. E2)Lennar—Raintree sewer recapture a. Due to various issues in the subdivision, we propose to hold payment on this recapture payment until further notice. E3)Windett Ridge sewer recapture 52-520-75-00-7501 a. Due to various issues in the subdivision, the City does not expect to make the sewer recapture payment for the next five fiscal years. Land-cash fund R1)RTP Grant—Clark Park 72-000-41-00-4174 a. This grant was awarded to the City in FY 13, and we expect construction and reimbursement to be completed in FY 14. R2)OSLAD Grant—Riverfront Grant 72-000-41-00-4175 a. This grant has not been awarded to the City yet. We made the first cut of grant review, and we are using this line-item as a placeholder for planning purposes in case the grant application is approved. If approved,we would expect to complete the park in FY 16. R3)Transfer from Vehicle & Equipment 72-000-49-00-4925 a. In FY 10, the City Council accepted a cash payout from Lennar in exchange for transfer of certain subdivision improvement obligations to the City. The City has completed most of the infrastructure improvements. The remaining improvements for Raintree Park C are coded in a separate expense line-item in FY 18. E1)Clark Park 72-720-60-00-6044 a. This grant was awarded to the City in FY 13, and we expect construction and reimbursement to be completed in FY 14. E2)Riverfront Park 72-720-60-00-6045 a. This grant has not been awarded to the City yet. We made the first cut of grant review, and we are using this line-item as a placeholder for planning purposes in case the grant application is approved. If approved, we would expect to complete the park in FY16. E3)Grande Reserve Park A 72-720-60-00-6046 E4)Grande Reserve Park B 72-720-60-00-6047 31 a. Grande Reserve Park B must be started by May 2014, and Park A by January 2015, and each must be completed within 2 years of the start of construction,pursuant to OSLAD grant agreements for Riemenschneider Park and Raintree Park B. Parks A and B were used as the local match in both of those OSLAD grant projects. Part of the requirement for use of the deeds as a local match is that they must be improved by a certain date. Parks and Recreation Fund (79) R1)Transfer from General 79-000-49-00-4901 a. The large increase from FY 13 to FY 14 is due primarily to the REC Center closure. Whatever deficit is left at the end of the operation of the REC Center must be closed out by another fund. Because the REC Center was an arm of the Recreation Department, we felt it was easiest to show the initial transfer to cover the REC Center deficit out of the recreation department budget("Transfer to RECREATION CENTER" line-item#79- 795-99-00-9980). Because the Parks and Recreation fund is covering the REC Center ending deficit, and the Parks and Recreation fund receives a general fund transfer, we must make up the hole in this fund with a larger general fund transfer. El)Outside Repair and Maintenance (Parks) 79-790-54-00-5495 a. The increase in this line-item is due to an aging vehicle fleet. At this time, it is still advantageous for us to pay higher repair costs, rather than replace older vehicles with new vehicles. E2)Salaries &Wages (Recreation) 79-795-50-00-5010 a. This line-item is higher than in FY 13 because are proposing to fold the REC Center facility manager back into the recreation department in a recreation coordinator capacity. Even with this move, the Recreation department will have less employees and less total salary than in FY 07, prior to the REC Center. E3)Outside Repair and Maintenance (Recreation) 79-795-54-00-5495 a. This line-item covers renovations to the Old Post Office and other office buildings to bring them into compliance with ADA standards and recreational uses as a result of moving certain recreation programming out of the REC Center. E4)Property tax payment 79-795-54-00-5497 a. The final half-year property tax payment from the REC Center will be paid in FY 15. E5)Transfer to REC Center 79-795-99-00-9980 a. As stated in the narrative for the "Transfer from General" line-item above,we decided to show the REC Center budget deficit being covered by the Recreation Department because we thought it was the most natural location in the budget. REC Center Fund R1)All revenue line-items Multiple#s a. All revenue line-items contemplate a very conservative revenue total for the final two months of operation (May 2013 and June 2013). 32 E1)A11 expense line-items Multiple#s a. All expense line-items contemplate a full operation the final two months. Countryside TIF R1)Property taxes—Countryside TIF 87-000-40-00-4087 a. This line-item contemplates finish of the theater in 2013, and a full property tax payment in FY 16 (summer 2015 payment). E1)TIF Incentive 87-870-54-00-5425 a. The Kendall Crossing TIF agreement calls for payout of the remainder of the TIF proceeds at time of theater opening. We had originally communicated that amount in early 2012 as around $1.8 million. Due to timing of the construction,the amount is likely to be around$1.2 million. The City committed to a full $2 million incentive, with the gap between TIF proceeds and the $2 million to be made up by an amusement tax rebate to the developer. Because the City is on the hook for the full $2 million, we think it is prudent to paying down that incentive as soon as possible. Therefore, we are recommending to pay out $1.8 million to the developer at the end of 2013 when the theater opens, regardless of how much remains of the TIF proceeds. E2)Principal Payment(2005 Bond) 87-870-80-00-8000 E3)Interest Payment(2005 Bond) 87-870-80-00-8050 a. The 2005 bond ends five years before the expiration of the TIF. Because of the development setbacks on this property caused by the recession, we recommend refinancing this bond to improve cash flow in the near term and allow the property a few more years to fully buildout. E4)Principal Payment (2013 Bond) 87-870-93-00-8000 E5)Interest Payment(2013 Bond) 87-870-93-00-8050 a. With the siting of the movie theater and expected buildout of outlots in the development, we propose refinancing the existing TIF bond to stretch the debt service payments to the end of the TIF district. Currently, the existing TIF bond is set to expire in 2024 and the TIF district expires in 2029. The refinancing would also decrease the yearly annual debt service payment, which will limit the City's difference between property taxes generated for the next few years (currently, almost $0) and the debt service payment. Downtown TIF R1)Property taxes—Downtown TIF 88-000-40-00-4088 a. Property values in the TIF have decreased during the recession, which has taken a hit on our annual TIF revenues. However, the recent construction and renovation in the downtown will manifest itself in the next two fiscal years. All new construction and renovation projects will result in a minimal TIF net revenue amount, as we've committed between 75%to 85% of the annual TIF increment to the developers as incentives. Thus, we have not budgeted for a large increase in property tax revenues—rather, we will wait until they materialize and budget from that point. E1)Project Costs 88-880-60-00-6000 33 a. This line-item is for City-initiated projects within the TIF districts. This can be anything from streetscape aesthetic improvements, to building repairs on public buildings. E2)TIF Incentive Payouts 88-880-54-00-5425 a. This line-item is for the annual TIF payouts to developers with approved TIF agreements. Because we have not increased the TIF property tax revenue line-item, we are not budgeting for the expense either. E3)Route 47 expansion 88-880-60-00-6079 a. This line-item represents various improvements within the TIF district associated with the Route 47 expansion project. These amounts are scheduled in equal annual payments for 10 years. Cash Flow—Surplus (Deficit) This section of the budget continues from last year, and shows the surpluses and deficits for every fund in the entire budget. Through a change in budgeting principles, this section can now be used to see the City's "overall budget"performance. In fact, in this memo we refer to the "total budget" or "overall budget" instead of cash-flow, which was the term we used last year to describe overall budget performance. A few years ago, simply adding up all the funds' revenues and expenses would not have given you an accurate view of whether we were taking in more than we were spending (or vice versa); we can do that now. The total at the bottom of the column for each fiscal year is the basis for whether the City's overall budget is running a surplus or deficit. As stated in the big picture narrative, we are recommending four years of total budget deficit. In FY 14, we are hampered by the payment of Countryside TIF funds, and the closure of the REC Center fund and municipal building impact fee fund. In FY 15, we show a total budget surplus of$3.5 million,but that is buoyed by the in-flux of$4 million in Game Farm Road bond proceeds in the city wide capital fund. In FY 16, we show a total budget deficit of more than $4.6 million, but that is again a result of spending down Game Farm Road bond proceeds (more than $4.3 million in the city wide capital fund). In FY 17 and 18, deficits in the general fund caused by large amounts of capital projects and very conservative revenue projections ultimately drag down the entire budget. As we stated earlier in this memo, these amounts are highly speculative and variable. Cash Flow—Fund Balance This section of the budget is carried over from last year too, and is a parallel section to the "Cash Flow—Surplus (Deficit)" section above. The only difference between that section and this one is that this section adds in the fund balance amounts for each fund at the end of the fiscal year. As we discussed in the big picture narrative, the general fund fund balance is relatively stable over the next five fiscal years, remaining at $1.9 million in FY 18. The water fund fund balance equivalency remains stable, even with the reduction in the water infrastructure fee. The sewer fund fund balance equivalency is drawn down over the next five fiscal years. The total at the bottom of each column represents the City's overall aggregate fund balance. As we stated above and in last year's budget narrative, $3 million is the threshold for severe fiscal problems. We estimate to be just below $4 million in FY 18. 34 Cash Flow—Actual Cash on Hand at FYE This is a new section, which shows actual cash balances at FYE 11-12 and our best estimate of cash on hand as of April 30 of each projected fiscal year, based on the budget proposal. If our estimates were 100% correct(they will not be), these figures would show up in the statement of net assets in the City's audited financial statements. Allocated Items—Aggregated This section carries forward from last year, and contains aggregate costs from all departments, including liability insurance, employee health, dental and vision insurance,property taxes, non-abated property taxes, building permit revenue, employee salaries, Route 47 construction costs, etc. 35 United City of Yorkville Revenues by Category Fiscal Year 2014 Other Inter- Licenses& Fines& Charges Investment Reimb- Miscel- Land Financing Fund FUND Taxes governmental Permits Forfeits for Services Earnings ursements laneous Cash Sources Total General Fund 9,359,104 1,998,200 193,000 180,200 1,181,235 6,500 75,000 11,000 5,250 13,009,489 Special Revenue Funds Motor Fuel Tax - 942,000 - - - 2,000 - - - 944,000 Parks and Recreation - 240,000 200 223,000 - 1,765,504 2,228,704 Land Cash 96,000 - - - 20,500 50,000 166,500 Countryside TIF - - 1,550 - - 1,550 Downtown TIF 35,000 350 35,350 Fox Hill SSA 3,786 - 3,786 Sunflower SSA 7,531 - - 7,531 Debt Service Fund 328,179 1,000 300 - 329,479 Capital Project Funds Municipal Building - - - - - - - 573,374 573,374 Vehicle&Equipment - 49,275 8,850 150,150 475 50,000 1,000 - 259,750 City-Wide Capital - 327,600 20,250 - 669,120 250 - 126,441 435,401 1,579,062 Enterprise Funds Water 43,027 - - 2,458,740 2,000 54,336 82,988 2,641,090 Sewer 114,940 1,097,560 5,500 - 1,137,220 2,355,220 Recreation Center - - 61,000 - - 556,957 617,957 Library Funds Library Operations 670,415 22,200 9,300 14,000 1,300 9,250 52,174 778,639 Library Debt Service 771,763 - - - - 200 - - 771,963 Library Capital - - 20,000 - - 20 - - - 20,020 TOTAL REVENUES 11,3339745 3,386,000 283,525 198,350 5,871,805 20,645 125,000 425,027 20,500 4,658,867 26,323,464 36 United City of Yorkville Expenditures by Category Fiscal Year 2014 Other Contractual Capital Developer Debt Financing Fund FUND Salaries Benefits Services Supplies Outlay Contingencies Commitments Service Uses Total General Fund 3,583,218 2,181,806 3,830,760 292,110 - 50,000 3,777,183 13,715,077 Special Revenue Funds Motor Fuel Tax - - 7,500 219,556 1,151,400 - - 1,378,456 Parks and Recreation 782,469 332,398 227,280 291,650 - 556,957 2,190,754 Land Cash - - - - 89,000 - 89,000 Countryside TIF 1,802,375 - 285,788 2,088,163 Downtown TIF 15,350 30,000 - 45,350 Fox Hill SSA 7,500 - 7,500 Sunflower SSA 14,985 - 14,985 Debt Service Fund 375 328,179 328,554 Capital Project Funds Municipal Building - - - - - Vehicle&Equipment 18,167 2,000 140,000 82,295 50,000 292,462 City-Wide Capital - - 50,000 - 1,287,000 83,333 5,250 1,425,583 Enterprise Funds Water 346,131 191,042 497,450 301,873 139,094 1,172,802 - 2,648,392 Sewer 192,000 111,144 80,950 83,206 66,773 1,968,119 82,988 2,585,179 Recreation Center 20,000 - 114,250 16,239 - - - 150,489 Library Funds Library Operations 447,540 190,977 109,049 21,250 - 768,816 Library Debt Service - - - - 771,763 771,763 Library Capital - - 3,500 35,350 - - - 38,850 TOTAL EXPENDITURES 5,371,358 3,007,367 6,779,491 1,2635233 2,903,266 50,000 - 4,692,279 4,472,378 28,5395372 37 United City of Yorkville Fund Balance History Fiscal Years 2011 - 2018 FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FUND Actual Actual Budget Projected Proposed Projected Projected Projected Projected General Fund (271,900) 1,270,623 1,596,094 3,445,724 2,740,136 3,370,126 3,871,468 2,417,364 1,857,386 Special Revenue Funds Motor Fuel Tax 640,399 924,857 465,255 1,055,589 621,133 469,021 271,653 48,885 0 Parks and Recreation 231,558 280,065 185,635 293,043 330,993 252,433 257,029 263,445 268,088 Land Cash (388,625) (294,778) (172,534) 85,081 162,581 (171,269) (411,269) (1,269) (41,269) Fox Industrial TIF 569,790 - - - - - - - - Countryside TIF 2,178,550 1,877,872 1,578,277 1,573,929 (512,684) (634,131) (655,579) (677,026) (698,474) Downtown TIF 209,760 257,953 264,867 261,449 251,449 241,444 231,434 221,419 211,394 Fox Hill SSA 17,942 17,071 16,719 15,391 11,677 610 (10,457) (6,524) (2,591) Sunflower SSA 11,922 12,188 10,007 8,014 560 (18,009) (36,578) (30,147) (23,716) Debt Service Fund 8,653 87,510 8,925 10,686 11,611 12,536 (26,386) (69,246) 60,156 Capital Project Funds Municipal Building (587,024) (579,374) (575,774) (573,374) - - - - - Vehicle&Equipment 355,133 354,595 62,123 129,270 96,558 58,148 58,373 58,598 58,823 City-Wide Capital 652 81,196 332,500 373,437 526,916 4,570,562 245,245 (0) 0 Enterprise Funds * Water 825,261 1,300,837 642,452 1,379,272 1,371,971 1,359,330 1,329,770 1,301,128 1,286,117 Sewer 2,377,831 3,003,537 2,625,761 2,895,977 2,666,019 2,186,765 1,911,313 1,620,209 1,310,940 Recreation Center (195,087) (220,001) (367,521) (467,468) 0 0 0 0 0 Library Funds Library Operations 317,336 388,831 370,330 400,154 409,977 417,448 413,659 402,047 407,149 Library Debt Service - (1,821) - 0 200 400 600 800 1,000 Library Capital - 6,794 - 18,830 - - - - - Totals 6,302,151 8,767,955 7,043,116 10,905,005 8,689,097 12,115,415 7,450,277 5,549,684 4,695,003 * Fund Balance Equivalent 38 United City of Yorkville Revenue Budget Summary -All Funds Fiscal Years 2011-2018 FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FUND Actual Actual Budget Projected Proposed Projected Projected Projected Projected General Fund 11,517,961 12,511,852 12,311,109 13,028,337 13,009,489 13,149,787 13,330,233 13,491,732 13,720,472 Special Revenue Funds Motor Fuel Tax 687,269 560,598 454,547 525,743 944,000 456,000 455,500 460,500 460,500 Parks and Recreation 1,367,262 1,199,608 1,451,447 1,419,136 2,228,704 1,573,311 1,655,908 1,680,269 1,702,344 Land Cash 474,639 430,767 420,500 452,106 166,500 23,000 23,000 423,000 23,000 Fox Industrial TIF 228,359 259,327 - - - - - - - Countryside TIF 9,506 6,906 6,500 3,100 1,550 - 100,000 100,000 100,000 Downtown TIF 75,362 67,933 70,150 40,330 35,350 35,350 35,350 35,350 35,350 Fox Hill SSA 19,894 3,793 3,786 3,796 3,786 8,536 8,536 8,536 8,536 Sunflower SSA 13,871 7,537 7,531 7,540 7,531 17,416 17,416 17,416 17,416 Debt Service Fund 430,429 507,525 427,144 428,546 329,479 330,879 292,032 293,694 465,956 Capital Project Funds Municipal Building 20,700 8,400 5,250 9,150 573,374 - - - - Vehicle&Equipment 84,458 97,980 126,200 126,783 259,750 173,051 195,687 195,687 195,686 City-Wide Capital 321,803 227,117 1,303,732 830,702 1,579,062 5,533,630 907,820 2,634,843 1,845,567 Enterprise Funds Water 2,628,534 2,855,198 2,801,379 3,131,811 2,641,090 2,671,612 2,661,616 2,693,959 2,724,188 Sewer 1,478,074 3,120,374 1,639,817 1,643,252 2,355,220 2,237,032 2,237,214 2,236,112 2,239,226 Recreation Center 620,018 634,563 622,500 513,206 617,957 - - - - Library Funds Library Operations 1,334,042 1,095,539 817,634 788,103 778,639 788,425 790,418 792,318 819,332 Library Debt Service - 718,979 797,299 797,309 771,963 716,388 734,513 737,038 744,263 Library Capital - 350,259 16,350 30,010 20,020 20,020 20,020 20,020 20,020 TOTAL REVENUES 21,312,181 24,664,255 23,282,875 23,778,960 269323,464 27,734,438 239465,263 259820,473 259121,856 39 United City of Yorkville Expenditure Budget Summary-All Funds Fiscal Years 2011-2018 FY 2013 FY2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FUND Actual Actual Budget Projected Proposed Projected Projected Projected Projected General Fund 11,296,930 10,969,330 11,379,867 10,853,236 13,715,077 12,519,798 12,828,891 14,945,836 14,280,450 Special Revenue Funds Motor Fuel Tax 452,490 276,141 573,860 395,012 1,378,456 608,112 652,868 683,269 509,385 Parks and Recreation 1,160,854 1,151,098 1,506,767 1,406,158 2,190,754 1,651,871 1,651,312 1,673,853 1,697,702 Land Cash 257,919 336,920 323,825 72,247 89,000 356,850 263,000 13,000 63,000 Fox Industrial TIF 81,922 829,118 - - - - - - - Countryside TIE 308,716 307,585 306,043 307,043 2,088,163 121,448 121,448 121,448 121,448 Downtown TIE 1,896 19,741 41,500 36,834 45,350 45,355 45,360 45,365 45,375 Fox Hill SSA 4,178 4,664 4,500 5,476 7,500 19,603 19,603 4,603 4,603 Sunflower SSA 8,136 7,272 9,986 11,714 14,985 35,985 35,985 10,985 10,985 Debt Service Fund 429,404 428,668 505,370 505,370 328,554 329,954 330,954 336,554 336,554 Capital Project Funds Municipal Building - 750 - 3,150 - - - - - Vehicle&Equipment 164,267 98,518 282,295 352,108 292,462 211,462 195,462 195,462 195,462 City-Wide Capital 302,773 146,573 1,040,500 538,461 1,425,583 1,489,983 5,233,137 2,880,088 1,845,566 Enterprise Funds Water 2,272,173 2,379,621 3,085,983 3,053,376 2,648,392 2,684,253 2,691,176 2,722,600 2,739,200 Sewer 1,835,456 2,494,670 1,895,210 1,750,812 2,585,179 2,716,285 2,512,666 2,527,216 2,548,495 Recreation Center 687,260 659,476 703,633 760,673 150,489 - - - - Library Fund Library Operations 1,587,712 1,024,044 794,413 776,780 768,816 780,954 794,206 803,930 814,230 Library Debt Service - 720,800 795,488 795,488 771,763 716,188 734,313 736,838 744,063 Library Capital - 343,465 13,474 17,974 38,850 20,020 20,020 20,020 20,020 TOTAL EXPENDITURES 20,852,086 22,198,454 23,262,714 21,641,910 28,539,372 24,308,121 28,130,402 27,721,066 259976,537 40 United City of Yorkville Fiscal Year 2014 Budget Fund Balance Summary Beginning Budgeted Budgeted Surplus Ending FUND Fund Balance Revenues Expenditures (Deficit) Fund Balance General Fund 3,445,724 13,009,489 13,715,077 (705,588) 2,740,136 Special Revenue Funds Motor Fuel Tax 1,055,589 944,000 1,378,456 (434,456) 621,133 Parks and Recreation 293,043 2,228,704 2,190,754 37,950 330,993 Land Cash 85,081 166,500 89,000 77,500 162,581 Fox Industrial TIF - - - - - Countryside TIF 1,573,929 1,550 2,088,163 (2,086,613) (512,684) Downtown TIF 261,449 35,350 45,350 (10,000) 251,449 Fox Hill SSA 15,391 3,786 7,500 (3,714) 11,677 Sunflower SSA 8,014 7,531 14,985 (7,454) 560 Debt Service Fund 10,686 329,479 328,554 925 11,611 Capital Project Funds Municipal Building (573,374) 573,374 - 573,374 - Vehicle&Equipment 129,270 259,750 292,462 (32,712) 96,558 City-Wide Capital 373,437 1,579,062 1,425,583 153,479 526,916 Enterprise Funds Water 1,379,272 2,641,090 2,648,392 (7,301) 1,371,971 Sewer 2,895,977 2,355,220 2,585,179 (229,959) 2,666,019 Recreation Center (467,468) 617,957 150,489 467,468 0 Library Funds Library Operations 400,154 778,639 768,816 9,823 409,977 Library Debt Service 0 771,963 771,763 200 200 Library Capital 18,830 20,020 38,850 (18,830) - Totals 10,905,005 26,323,464 28,539,372 (2,215,908) 8,689,097 * Fund Balance Equivalent 41 GENERAL FUND(01) The General Fund is the City's primary operating fund. It accounts for major tax revenue used to support administrative and public safety functions. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Revenue Taxes 7,230,149 7,942,975 8,788,433 9,171,463 9,359,104 9,490,730 9,644,790 9,794,888 9,990,715 Intergovernmental 1,791,792 1,889,036 1,759,600 1,997,077 1,998,200 2,003,500 2,003,500 2,013,500 2,013,500 Licenses&Permits 241,752 171,921 169,300 169,300 193,000 193,000 218,000 218,000 243,000 Fines&Forfeits 201,236 175,159 201,500 162,200 180,200 180,200 180,200 180,200 180,200 Charges for Service 1,537,831 1,561,554 1,178,284 1,179,557 1,181,235 1,182,607 1,183,993 1,185,393 1,193,307 Investment Earnings 1,747 5,102 3,100 6,500 6,500 6,500 6,500 6,500 6,500 Reimbursements 484,593 419,903 199,892 218,240 75,000 75,000 75,000 75,000 75,000 Miscellaneous 28,861 13,702 11,000 124,000 11,000 13,000 13,000 13,000 13,000 Other Financing Sources - 332,500 - - 5,250 5,250 5,250 5,250 5,250 Total Revenue 11,517,961 12,511,852 12,311,109 13,028,337 13,009,489 13,149,787 13,330,233 13,491,732 13,720,472 Expenditures Salaries 3,517,151 3,029,713 3,371,895 3,304,920 3,583,218 3,583,218 3,583,218 3,583,218 3,583,218 Benefits 2,446,452 2,407,769 2,327,040 2,075,440 2,181,806 2,313,210 2,454,622 2,563,123 2,676,631 Contractual Services 3,470,156 3,944,907 3,840,120 3,636,073 3,830,760 3,991,365 4,061,923 4,151,412 4,245,956 Supplies 271,393 236,916 274,151 282,120 292,110 305,546 317,598 330,309 341,223 Contingencies 75,000 52,075 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Other Financing Uses 1,516,778 1,297,950 1,516,661 1,504,683 3,777,183 2,276,458 2,361,530 4,267,774 3,383,423 Total Expenditures 11,296,930 10,969,330 11,379,867 10,853,236 13,715,077 12,519,798 12,828,891 14,945,836 14,280,450 Surplus(Deficit) 221,031 1,542,522 931,242 2,175,101 (705,588) 629,989 501,342 (1,454,104) (559,978) Ending Fund Balance (271,900) 1,270,623 1,596,094 3,445,724 2,740,136 3,370,126 3,871,468 2,417,364 1,857,386 -2.41% 11.58% 14.03% 31.75% 19.98% 26.92% 30.18% 16.17% 13.01 FundMalance $5,000 $4,000 c $3,000 $2,000 $1,000 $0 ($1,000) 42 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected GENERAL FUND-01 01-000-40-00-4000 PROPERTY TAXES-CORPORATE LEVY 2,185,495 2,282,246 2,288,133 2,276,807 2,288,154 2,311,036 2,334,146 2,357,487 2,381,062 01-000-40-00-4010 PROPERTY TAXES-POLICE PENSION 336,075 360,356 413,354 438,711 562,000 587,000 612,000 637,000 662,000 01-00040-004085 PROPERTY TAXES-FOX INDUSTRIAL TIF - 67,334 20,000 - - - - - - 01-00040-00-4030 MUNICIPAL SALES TAX 2,569,233 2,552,483 2,325,000 2,425,000 2,449,250 2,473,743 2,523,217 2,573,682 2,650,892 01-00040-00-4035 NON-HOME RULE SALES TAX - 410,327 1,500,000 1,800,000 1,800,000 1,818,000 1,854,360 1,891,447 1,948,191 01-00040-004040 ELECTRIC UTILITY TAX 605,833 603,015 603,432 603,432 605,000 611,050 617,161 623,332 629,565 01-000-40-00-4041 NATURAL GAS UTILITY TAX 268,166 225,411 296,514 250,000 275,000 280,000 282,800 285,628 288,484 01-000-40-00-4043 EXCISE TAX 491,188 500,415 490,000 500,000 500,000 500,000 506,000 506,000 510,000 01-000-40-00-4044 TELEPHONE UTILITY TAX 23,002 18,393 23,500 20,000 20,200 20,402 20,606 20,812 21,020 01-000-40-00-4045 CABLE FRANCHISE FEES 228,452 221,465 230,000 230,000 230,000 230,000 235,000 235,000 235,000 01-000-40-00-4050 HOTELTAX 38,198 51,029 50,000 50,000 50,000 50,000 50,000 50,000 50,000 01-000-40-00-4060 AMUSEMENT TAX 319 127,737 134,000 148,000 165,000 195,000 195,000 200,000 200,000 01-000-40-00-4065 ADMISSIONS TAX 181,744 190,627 104,500 119,199 104,500 104,500 104,500 104,500 104,500 01-000-40-00-4070 BUSINESS DISTRICT TAX-KNDLL MKTPLCE 289,015 305,908 300,000 300,000 300,000 300,000 300,000 300,000 300,000 01-00040-004072 BUSINESS DISTRICT TAX-DOWNTOWN - - - - - - - - - 01-000-40-00-4075 AUTO RENTAL TAX 8,298 9,549 10,000 10,000 10,000 10,000 10,000 10,000 10,000 01-000-40-00-4080 PARA-MUTUEL TAX 5,131 16,680 - 314 - - - - - 01-000-41-004100 STATE INCOME TAX 1,315,321 1,444,426 1,320,000 1,550,000 1,550,000 1,550,000 1,550,000 1,550,000 1,550,000 01-000-41-00-4105 LOCAL USE TAX 240,047 246,963 242,400 250,000 250,000 250,000 250,000 255,000 255,000 01-00041-00-4110 ROAD&BRIDGE TAX 164,296 166,896 170,000 168,477 170,000 175,000 175,000 180,000 180,000 01-00041-004120 PERSONAL PROPERTY TAX 16,394 15,030 16,000 15,000 15,000 15,000 15,000 15,000 15,000 01-00041-00-4160 FEDERAL GRANTS 13,288 12,521 9,200 12,500 12,000 12,000 12,000 12,000 12,000 01-000-41-00-4170 STATE GRANTS 40,250 2,123 - - - - - - - 01-000-41-00-4182 MISC INTERGOVERNMENTAL 2,196 1,077 2,000 1,100 1,200 1,500 1,500 1,500 1,500 01-000-42-00-4200 LIQUOR LICENSE 38,903 43,265 40,000 40,000 40,000 40,000 40,000 40,000 40,000 01-000-42-00-4205 OTHER LICENSES&PERMITS 2,670 6,256 2,700 2,700 3,000 3,000 3,000 3,000 3,000 01-000-42-00-4210 BUILDING PERMITS 126,829 122,400 126,600 126,600 150,000 150,000 175,000 175,000 200,000 01-000-42-00-4214 DEVELOPMENT FEES 73,350 - - - - - - - - 01-000-43-00-4310 CIRCUIT COURT FINES 95,289 66,028 95,000 60,000 70,000 70,000 70,000 70,000 70,000 01-000-43-00-4320 ADMINISTRATIVE ADJUDICATION 25,457 24,206 26,000 32,000 30,000 30,000 30,000 30,000 30,000 43 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected 01-00043-004323 OFFENDER REGISTRATION FEES - 175 500 200 200 200 200 200 200 01-000-43-00-4325 POLICE TOWS 80,490 84,750 80,000 70,000 80,000 80,000 80,000 80,000 80,000 01-000-44-00-4400 GARBAGE SURCHARGE 1,177,995 1,231,681 1,021,784 1,023,581 1,023,500 1,023,500 1,023,500 1,023,500 1,030,000 01-000-44-00-4407 LATE PENALTIES-GARBAGE - - - 20,000 20,000 20,000 20,000 20,000 20,000 01-000-44-00-4405 COLLECTION FEE-YBSD 116,087 134,531 151,500 135,876 137,235 138,607 139,993 141,393 142,807 01-000-44-00-4414 OTHER SERVICES 3,960 - - - - - - - - 01-000-44-00-4451 WATER CHARGEBACK 91,863 91,863 01-00044-004452 SEWER CHARGEBACK 83,045 83,045 01-000-44-00-4472 LAND CASH CHARGEBACK 60,449 20,084 - - - - - - - 01-00044-004474 POLICE SPECIAL DETAIL 4,432 350 5,000 100 500 500 500 500 500 01-00045-00-4500 INVESTMENT EARNINGS 1,747 5,102 3,100 6,500 6,500 6,500 6,500 6,500 6,500 01-000-46-00-4601 REIMB-LEGAL EXPENSES 46,951 28,738 - - - - - - - 01-000-46-00-4604 REIMB-ENGINEERING EXPENSES - 25,697 - - - - - - - 01-000-46-00-4650 REIMB-TRAFFIC SIGNAL 33,067 28,582 15,000 20,019 20,000 20,000 20,000 20,000 20,000 01-000-46-00-4668 REIMB-COBRA CONTRIBUTIONS 21,675 23,220 12,500 817 - - - - - 01-000-46-00-4669 REIMB-RETIREE INS CONTRIBUTIONS 39,671 48,447 60,398 50,994 01-00046-004670 REIMB-EMPLOYEE INS CONTRIBUTIONS 193,147 91,536 61,295 66,571 01-00046-004671 REIMB-LIFE INSURANCE 4,789 3,363 1,699 2,229 01-00046-004672 REIMB-LIBRARY INSURANCE - 93,842 - - - - - - - 01-00046-004680 REIMB-LIABILITY INSURANCE 35,711 3,417 5,000 29,610 5,000 5,000 5,000 5,000 5,000 01-00046-004681 REIMB-WORKERS COMP 22,207 25,557 - - - - - - - 01-00046-004685 REIMB-CABLE CONSORTIUM 19,505 37,167 40,000 37,000 40,000 40,000 40,000 40,000 40,000 01-000-46-00-4690 REIMB-MISCELLANEOUS 67,870 10,337 4,000 11,000 10,000 10,000 10,000 10,000 10,000 01-000-48-00-4820 RENTAL INCOME 5,600 8,460 8,000 8,000 8,000 8,000 8,000 8,000 8,000 01-00048-004821 BAD DEBT RECOVERY 10,849 - - - - - - - - 01-00048-004845 DONATIONS 2,784 50 - - - 2,000 2,000 2,000 2,000 01-00048-00-4850 MISCELLANEOUS INCOME 9,628 5,192 3,000 116,000 3,000 3,000 3,000 3,000 3,000 01-000-49-00-4916 TRANSFER FROM MUNICIPAL BUILDING - - - - 5,250 5,250 5,250 5,250 5,250 01-000-49-00-4984 TRANSFER FROM LIBRARY CAPITAL - 332,500 - - - - - - - Revenue 11,517,961 12,5119852 12,3119109 13,028,337 13,009,489 13,149,787 13,3309233 13,491,732 13,720,472 44 ADMINISTRATION DEPARTMENT The Administration Department includes both the legislative and management expenditures. The legislative branch consists of the Mayor and City Council. The city administrator is hired by the Mayor with the consent of the City Council. City staff report to the city administrator. It is the role of the city administrator to direct staff in the daily administration of City services. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Expenditures Salaries 319,269 307,078 333,395 338,320 372,745 372,745 372,745 372,745 372,745 Benefits 48,949 49,070 275,732 260,903 240,161 257,470 276,509 289,080 302,403 Contractual Services 119,138 111,976 160,250 158,900 146,800 132,745 133,887 134,929 136,023 Supplies 11,264 8,084 12,950 12,950 12,950 12,950 12,950 12,950 12,950 Total Administration 498,620 476,208 782,327 771,073 772,656 775,910 796,092 809,704 824,121 $900 $800 $700 t $600 r $500 $400 $300 $200 $100 $0 45 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Administration 01-110-50-00-5001 SALARIES-MAYOR 10,700 10,105 11,000 11,000 11,000 11,000 11,000 11,000 11,000 01-110-50-00-5002 SALARIES-LIQUOR COMM 1,167 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 01-110-50-00-5003 SALARIES-CITY CLERK 9,305 8,535 9,000 9,000 11,000 11,000 11,000 11,000 11,000 01-110-50-00-5004 SALARIES-CITY TREASURER 6,105 5,800 6,500 6,500 6,500 6,500 6,500 6,500 6,500 01-110-50-00-5005 SALARIES-ALDERMAN 52,455 48,270 50,320 50,320 52,000 52,000 52,000 52,000 52,000 01-110-50-00-5007 SALARIES-ADMINISTRATION 239,314 232,228 255,000 260,000 268,745 268,745 268,745 268,745 268,745 01-110-50-00-5015 PART-TIME SALARIES - - - - 22,000 22,000 22,000 22,000 22,000 01-110-50-00-5020 OVERTIME 223 1,140 575 500 500 500 500 500 500 01-110-52-00-5212 RETIREMENT PLAN CONTRIBUTION 26,574 27,723 28,383 30,000 38,584 38,584 38,584 38,584 38,584 01-110-52-00-5214 FICA CONTRIBUTION 22,375 21,347 22,500 22,500 27,404 27,404 27,404 27,404 27,404 01-110-52-00-5216 GROUP HEALTH INSURANCE - - 72,456 72,456 68,313 75,144 82,659 87,618 92,875 01-110-52-00-5222 GROUP LIFE INSURANCE 614 614 500 505 510 515 520 01-110-52-00-5223 DENTAL INSURANCE 5,096 5,096 6,059 6,665 7,331 7,771 8,238 01-110-52-00-5224 VISION INSURANCE 586 586 649 714 785 832 882 01-110-52-00-5235 ELECTED OFFICIAL-GROUP HEALTH INSURANCE 133,917 120,000 89,956 98,952 108,847 115,378 122,300 01-110-52-00-5236 ELECTED OFFICIAL-GROUP LIFE INSURANCE 1,043 750 700 707 714 721 728 01-110-52-00-5237 ELECTED OFFICIAL-DENTAL INSURANCE 10,008 8,000 7,221 7,943 8,737 9,262 9,817 01-110-52-00-5238 ELECTED OFFICIAL-VISION INSURANCE - 1,129 900 775 853 938 994 1,054 01-110-54-00-5412 TRAINING&CONFERENCES - 1,925 3,000 3,000 3,000 3,000 3,000 3,000 3,000 01-110-54-00-5415 TRAVEL&LODGING 790 1,565 6,000 6,000 8,000 8,000 8,000 8,000 8,000 01-110-54-00-5423 PUBLIC RELATIONS 55 - - - - - - - - 01-110-54-00-5426 PUBLISHING&ADVERTISING 655 774 1,000 1,000 1,000 1,000 1,000 1,000 1,000 01-110-54-00-5430 PRINTING&DUPLICATING 8,081 5,972 6,750 6,750 5,250 5,250 5,250 5,250 5,250 01-110-54-00-5440 TELECOMMUNICATIONS 12,520 14,085 15,000 18,750 20,000 20,000 20,000 20,000 20,000 01-110-54-00-5448 FILING FEES - - 500 500 500 500 500 500 500 01-110-54-00-5451 CODIFICATION 4,159 3,902 8,000 8,000 8,000 8,000 8,000 8,000 8,000 01-110-54-00-5452 POSTAGE&SHIPPING 8,055 4,449 14,000 14,000 14,000 14,000 14,000 14,000 14,000 01-110-54-00-5460 DUES&SUBSCRIPTIONS 12,872 12,368 16,600 16,600 16,600 16,600 16,600 16,600 16,600 01-110-54-00-5462 PROFESSIONAL SERVICES 9,539 13,581 20,000 20,000 20,000 20,000 20,000 20,000 20,000 01-110-54-00-5473 KENDALL COUNTY PARATRANSIT 27,553 23,550 30,000 30,000 15,000 - - - - 01-110-54-00-5474 SENIOR SERVICE FUNDING - - - - - 46 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected 01-110-54-00-5480 UTILITIES 21,735 13,887 23,100 18,000 18,900 19,845 20,837 21,879 22,973 01-110-54-00-5485 RENTAL&LEASE PURCHASE - 1,716 1,900 1,900 2,150 2,150 2,300 2,300 2,300 01-110-54-00-5488 OFFICE CLEANING 13,124 14,202 14,400 14,400 14,400 14,400 14,400 14,400 14,400 01-110-56-00-5610 OFFICE SUPPLIES 9,320 8,015 12,000 12,000 12,000 12,000 12,000 12,000 12,000 01-110-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE 1,944 - 850 850 850 850 850 850 850 01-110-56-00-5640 REPAIR&MAINTENANCE - 69 100 100 100 100 100 100 100 498,620 476,208 782,327 771,073 772,656 775,910 7969092 809,704 8249121 47 FINANCE DEPARTMENT The Finance Department is responsible for the accounting,internal controls,external reporting and auditing of all financial transactions. The Finance Department is in charge of the annual audit,utility billing,payables and payroll and works with administration in the preparation of the annual budget. Personnel are budgeted in the General and Water funds. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Expenditures Salaries 201,586 170,294 185,000 180,000 186,852 186,852 186,852 186,852 186,852 Benefits 34,085 29,628 62,135 62,377 62,603 65,345 68,361 70,352 72,463 Contractual Services 93,906 80,204 88,150 75,100 82,550 86,750 87,850 88,950 91,550 Supplies 3,281 4,042 5,250 5,250 5,250 5,250 5,250 5,250 5,250 Total Finance 332,858 284,168 340,535 322,727 337,255 344,197 348,313 351,404 356,115 $400 $350 $300 3 $250 0 F $200 $150 $100 $50 $0 48 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Finance 01-120-50-00-5010 SALARIES&WAGES 201,586 170,294 185,000 180,000 186,852 186,852 186,852 186,852 186,852 01-120-52-00-5212 RETIREMENT PLAN CONTRIBUTION 18,759 16,586 18,659 18,659 20,708 20,708 20,708 20,708 20,708 01-120-52-00-5214 FICA CONTRIBUTION 15,326 13,042 13,005 13,500 14,143 14,143 14,143 14,143 14,143 01-120-52-00-5216 GROUP HEALTH INSURANCE - - 26,472 26,472 23,655 26,021 28,623 30,340 32,160 01-120-52-00-5222 GROUP LIFE INSURANCE 461 360 370 374 377 381 385 01-120-52-00-5223 DENTAL INSURANCE 3,182 3,062 3,367 3,704 4,074 4,319 4,578 01-120-52-00-5224 VISION INSURANCE - 356 324 360 396 436 462 489 01-120-54-00-5412 TRAINING&CONFERENCES - 670 2,000 2,000 2,000 2,000 2,000 2,000 2,000 01-120-54-00-5414 AUDITING SERVICES 43,500 44,800 36,000 31,000 31,000 35,200 36,300 37,400 40,000 01-120-54-00-5415 TRAVEL&LODGING - 237 1,000 500 2,000 2,000 2,000 2,000 2,000 01-120-54-00-5430 PRINTING&DUPLICATING - - 500 1,500 1,750 1,750 1,750 1,750 1,750 01-120-54-00-5440 TELECOMMUNICATIONS 633 540 600 1,000 1,200 1,200 1,200 1,200 1,200 01-120-54-00-5452 POSTAGE&SHIPPING 474 648 500 750 750 750 750 750 750 01-120-54-00-5460 DUES&SUBSCRIPTIONS 902 480 850 600 800 800 800 800 800 01-120-54-00-5462 PROFESSIONAL SERVICES 29,531 27,255 40,000 35,000 40,000 40,000 40,000 40,000 40,000 01-120-54-00-5485 RENTAL&LEASE PURCHASE 18,028 5,324 4,900 2,250 2,300 2,300 2,300 2,300 2,300 01-120-54-00-5495 OUTSIDE REPAIR&MAINTENANCE 838 250 1,800 500 750 750 750 750 750 01-120-56-00-5610 OFFICE SUPPLIES 1,520 1,955 2,500 2,500 2,500 2,500 2,500 2,500 2,500 01-120-56-00-5630 SMALL TOOLS&EQUIPMENT - - 250 250 250 250 250 250 250 01-120-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE 1,761 2,087 2,500 2,500 2,500 2,500 2,500 2,500 2,500 332,858 284,168 340,535 322,727 337,255 344,197 348,313 351,404 356,115 49 COMMUNITY RELATIONS The Community Relations department was closed out at the end of fiscal year 2011. Expenditures are now budgeted out of the administrative services department. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Expenditures Salaries 63,359 - - - - - - - - Benefits 7,939 - - - - - - - - Contractual Services 11,361 333 - - - - - - - Supplies 656 - - - - - - - - Total Community Relations 83,315 333 - - - - - - - $100 $80 3 s° $60 $40 $20 $0 50 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Community Relations O1-130-50-00-5010 SALARIES&WAGES 63,359 O1-130-52-00-5212 RETIREMENT PLAN CONTRIBUTION 4,004 O1-130-52-00-5214 FICA CONTRIBUTION 3,935 - 01-130-54-00-5426 PUBLISHING&ADVERTISING 5,977 333 01-130-54-00-5440 TELECOMMUNICATIONS 279 - 01-130-54-00-5452 POSTAGE&SHIPPING 1,630 01-130-54-00-5462 PROFESSIONAL SERVICES 3,475 O1-130-56-00-5610 OFFICE SUPPLIES 130 O1-130-56-00-5692 COMMUNITY EVENTS 526 - - 83,315 333 - - - - 51 ENGINEERING DEPARTMENT The Engineering Department was closed out at the beginning of fiscal year 2012. Expenditures are now budgeted out of the administrative services department. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Expenditures Salaries 235,639 75,383 - - - - - - - Benefits 95,112 22,485 - - - - - - - Contractual Services 10,022 4,348 - - - - - - - Supplies 9,994 7 - - - - - - - Total Engineering 350,767 102,223 - - - - - - - $400 $350 3 $300 s° $250 r $200 $150 $100 $50 $0 52 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Engineering O1-150-50-00-5010 SALARIES&WAGES 235,552 75,383 O1-150-50-00-5020 OVERTIME 87 - O1-150-52-00-5212 RETIREMENT PLAN CONTRIBUTION 21,727 7,169 01-150-52-00-5214 FICA CONTRIBUTION 17,409 5,716 01-150-52-00-5216 GROUP HEALTH INSURANCE 50,712 8,826 01-150-52-00-5222 GROUP LIFE INSURANCE 909 76 - 01-150-52-00-5223 DENTAL INSURANCE 3,814 627 O1-150-52-00-5224 VISION INSURANCE 541 71 O1-150-54-00-5415 TRAVEL&LODGING - 3 O1-150-54-00-5430 PRINTING&DUPLICATING 1,116 286 O1-150-54-00-5440 TELECOMMUNICATIONS 1,340 207 01-150-54-00-5452 POSTAGE&SHIPPING 257 23 - r 01-150-54-00-5460 DUES&SUBSCRIPTIONS 428 - - 01-150-54-00-5462 PROFESSIONAL SERVICES 5,578 2,164 - - 01-150-54-00-5485 RENTAL&LEASE PURCHASE - 1,638 O1-150-54-00-5495 OUTSIDE REPAIR&MAINTENANCE 1,303 27 O1-150-56-00-5610 OFFICE SUPPLIES 1,006 7 O1-150-56-00-5622 ENGINEERING SUPPLIES 928 - O1-150-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE 2,627 01-150-56-00-5645 BOOKS&PUBLICATIONS 126 01-150-56-00-5690 SUPPLIES-GRANT REIMBURSABLE 5,307 - 350,767 102,223 - - - - - - - 53 POLICE DEPARTMENT The mission of the Yorkville Police Department is to work in partnership with the community to protect life and property,assist neighborhoods with solving their problems and enhance thf quality of life in our city. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Expenditures Salaries 2,127,332 2,028,011 2,305,500 2,279,500 2,462,197 2,462,197 2,462,197 2,462,197 2,462,197 Benefits 507,612 521,435 1,169,457 1,115,046 1,289,493 1,367,019 1,449,795 1,512,939 1,578,370 Contractual Services 131,034 163,951 213,850 209,180 209,350 263,006 287,142 286,142 287,141 Supplies 112,842 133,023 151,770 138,700 153,270 159,637 166,449 173,738 181,537 Total Police 2,878,820 2,846,420 3,840,577 3,742,426 4,114,310 4,251,859 4,365,582 4,435,016 4,509,245 $5,000 $4,500 $4,000 c $3,500 ° $3,000 s H $2,500 $2,000 $1,500 $1,000 $500 $0 54 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Police 01-210-50-00-5006 SALARIES-LIEUT/SERGEANTS/CHIEFS 660,249 600,533 - - - - - - - 01-210-50-00-5008 SALARIES-POLICE OFFICERS 1,167,964 1,149,440 1,261,000 1,261,000 1,404,518 1,404,518 1,404,518 1,404,518 1,404,518 01-210-50-00-5011 SALARIES-POLICE CHIEF&DEPUTIES - - 317,000 295,000 305,000 305,000 305,000 305,000 305,000 01-210-50-00-5012 SALARIES-SERGEANTS - - 430,000 410,000 439,849 439,849 439,849 439,849 439,849 01-210-50-00-5013 SALARIES-POLICE CLERKS 156,502 128,755 135,000 130,000 129,330 129,330 129,330 129,330 129,330 01-210-50-00-5014 SALARIES-CROSSING GUARD 17,381 19,413 20,000 20,000 20,000 20,000 20,000 20,000 20,000 01-210-50-00-5015 PART-TIME SALARIES 30,604 33,832 52,500 52,500 52,500 52,500 52,500 52,500 52,500 01-210-50-00-5017 CADET PROGRAM 12,045 6,089 - - - - - - - 01-210-50-00-5020 OVERTIME 82,587 89,949 90,000 111,000 111,000 111,000 111,000 111,000 111,000 01-210-52-00-5212 RETIREMENT PLAN CONTRIBUTION 14,455 11,696 15,818 14,000 14,333 14,333 14,333 14,333 14,333 01-210-52-00-5213 EMPLOYER CONTRI-POLICE PENSION 336,075 360,356 413,354 438,711 562,000 587,000 612,000 637,000 662,000 01-210-52-00-5214 FICA CONTRIBUTION 157,082 149,383 175,000 175,000 184,704 184,704 184,704 184,704 184,704 01-210-52-00-5216 GROUP HEALTH INSURANCE - - 517,950 440,000 478,421 526,263 578,889 613,623 650,440 01-210-52-00-5222 GROUP LIFE INSURANCE 5,635 5,635 3,550 3,586 3,621 3,658 3,694 01-210-52-00-5223 DENTAL INSURANCE 37,428 37,428 42,090 46,299 50,929 53,985 57,224 01-210-52-00-5224 VISION INSURANCE - - 4,272 4,272 4,395 4,835 5,318 5,637 5,975 01-210-54-00-5410 TUITION REIMBURSEMENT 1,808 1,510 2,800 - 2,800 2,800 2,800 2,800 2,800 01-210-54-00-5411 POLICE COMMISSION 3,677 16,281 4,000 9,000 16,500 4,000 15,000 4,000 15,000 01-210-54-00-5412 TRAINING&CONFERENCE 8,554 8,275 15,000 15,000 13,000 13,000 13,000 13,000 13,000 01-210-54-00-5415 TRAVEL&LODGING 1,873 6,690 10,000 6,000 10,000 10,000 10,000 10,000 10,000 01-210-54-00-5422 VEHICLE&EQUIPMENT CHARGEBACK - - - - - 56,156 78,792 78,792 78,791 01-210-54-00-5426 PUBLISHING&ADVERTISING 86 11 200 200 200 200 200 200 200 01-210-54-00-5430 PRINTING&DUPLICATING 2,923 4,151 4,500 4,500 4,500 4,500 4,500 4,500 4,500 01-210-54-00-5440 TELECOMMUNICATIONS 22,142 25,933 36,500 36,500 36,500 36,500 36,500 36,500 36,500 01-210-54-00-5452 POSTAGE&SHIPPING 986 1,346 3,000 2,000 3,000 3,000 3,000 3,000 3,000 01-210-54-00-5460 DUES&SUBSCRIPTIONS 1,115 1,340 1,350 1,350 1,350 1,350 1,350 1,350 1,350 01-210-54-00-5462 PROFESSIONAL SERVICES 4,222 17,989 5,000 8,000 8,000 8,000 8,000 8,000 8,000 01-210-54-00-5466 LEGAL SERVICES - - 20,000 20,000 10,000 20,000 10,000 20,000 10,000 01-210-54-00-5467 ADJUDICATION SERVICES 16,863 18,078 20,000 20,000 20,000 20,000 20,000 20,000 20,000 01-210-54-00-5469 NEW WORLD LIVE SCAN 10,281 10,944 15,000 9,666 15,000 15,000 15,000 15,000 15,000 01-210-54-00-5472 KENDALL CO.JUVE PROBATION 2,683 2,389 4,000 4,000 4,000 4,000 4,000 4,000 4,000 55 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected 01-210-54-00-5484 MDT-ALERTS FEE 6,660 6,660 7,000 6,660 7,000 7,000 7,000 7,000 7,000 01-210-54-00-5485 RENTAL&LEASE PURCHASE - 4,224 4,500 5,304 6,500 6,500 7,000 7,000 7,000 01-210-54-00-5495 OUTSIDE REPAIR&MAINTENANCE 47,161 38,130 61,000 61,000 51,000 51,000 51,000 51,000 51,000 01-210-56-00-5600 WEARING APPAREL 10,586 17,449 16,000 16,000 16,000 16,000 16,000 16,000 16,000 01-210-56-00-5610 OFFICE SUPPLIES 2,933 2,266 4,000 4,500 4,500 4,500 4,500 4,500 4,500 01-210-56-00-5620 OPERATING SUPPLIES 7,061 6,491 8,000 8,000 8,000 8,000 8,000 8,000 8,000 01-210-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE 5,032 8,405 7,000 6,000 7,000 7,000 7,000 7,000 7,000 01-210-56-00-5640 REPAIR&MAINTENANCE 6,569 12,821 12,250 12,000 12,250 12,250 12,250 12,250 12,250 01-210-56-00-5650 COMMUNITY SERVICES 3,020 77 7,370 1,000 7,370 7,370 7,370 7,370 7,370 01-210-56-00-5690 SUPPLIES-GRANT REIMBURSABLE 5,566 4,314 4,200 4,200 4,200 4,200 4,200 4,200 4,200 01-210-56-00-5695 GASOLINE 70,080 79,977 90,950 85,000 90,950 97,317 104,129 111,418 119,217 01-210-56-00-5696 AMMUNITION 1,995 1,223 2,000 2,000 3,000 3,000 3,000 3,000 3,000 2,878,820 2,846,420 3,840,577 3,742,426 4,114,310 4,251,859 4,365,582 4,435,016 4,509,245 56 COMMUNITY DEVELOPMENT DEPARTMENT The primary focus of the Community Development Department is to ensure that all existing and new construction is consistent with the overall development goals of the City which entails short and long-range planning,administration of zoning regulations,building permits issuance and code enforcement.The department also provides staff support to the City Council,Plan Commission,Zoning Board of Appeals and Park Board and assists in the review of all development plans proposed within the United City of Yorkville. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Expenditures Salaries 269,607 188,249 248,000 220,000 228,419 228,419 228,419 228,419 228,419 Benefits 43,761 31,460 109,797 92,911 88,043 92,901 98,244 101,771 105,510 Contractual Services 69,730 83,661 92,350 69,717 81,750 83,622 85,769 87,794 89,899 Supplies 12,193 3,683 11,279 16,682 11,535 11,808 12,101 12,415 12,750 Total Community Development 395,291 307,053 461,426 399,310 409,747 416,750 424,533 430,398 436,578 $500 $400 , 3 0 $300 $200 $100 $0 57 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Community Development 01-220-50-00-5010 SALARIES&WAGES 269,607 188,249 195,000 190,000 198,419 198,419 198,419 198,419 198,419 01-220-50-00-5015 PART-TIME SALARIES - - 53,000 30,000 30,000 30,000 30,000 30,000 30,000 01-220-52-00-5212 RETIREMENT PLAN CONTRIBUTION 24,175 17,492 26,227 21,500 21,990 21,990 21,990 21,990 21,990 01-220-52-00-5214 FICA CONTRIBUTION 19,586 13,968 19,000 17,000 17,164 17,164 17,164 17,164 17,164 01-220-52-00-5216 GROUP HEALTH INSURANCE - - 59,499 50,000 44,261 48,687 53,556 56,769 60,175 01-220-52-00-5222 GROUP LIFE INSURANCE 461 511 350 354 357 361 364 01-220-52-00-5223 DENTAL INSURANCE 4,139 3,500 3,853 4,239 4,663 4,942 5,239 01-220-52-00-5224 VISION INSURANCE - - 471 400 425 468 514 545 578 01-220-54-00-5412 TRAINING&CONFERENCES 115 1,144 1,500 1,763 2,000 2,000 2,000 2,000 2,000 01-220-54-00-5415 TRAVEL&LODGING - 573 1,000 1,000 1,500 1,500 1,500 1,500 1,500 01-220-54-00-5426 PUBLISHING&ADVERTISING 87 185 500 500 500 500 500 500 500 01-220-54-00-5430 PRINTING&DUPLICATING 1,062 994 4,250 4,250 4,250 4,250 4,250 4,250 4,250 01-220-54-00-5440 TELECOMMUNICATIONS 1,318 1,736 1,500 2,400 3,000 3,000 3,000 3,000 3,000 01-220-54-00-5452 POSTAGE&SHIPPING 230 719 500 1,000 1,000 1,000 1,000 1,000 1,000 01-220-54-00-5459 INSPECTIONS 17,387 26,060 25,000 - 10,000 10,000 10,000 10,000 10,000 01-220-54-00-5460 DUES&SUBSCRIPTIONS 1,016 1,075 1,500 2,804 2,000 2,000 2,000 2,000 2,000 01-220-54-00-5462 PROFESSIONAL SERVICES 1,738 1,026 6,000 6,000 6,000 6,000 6,000 6,000 6,000 01-220-54-00-5466 LEGAL SERVICES 1,777 3,511 2,000 2,000 2,000 2,000 2,000 2,000 2,000 01-220-54-00-5485 RENTAL&LEASE PURCHASE - 1,638 3,600 3,000 2,700 2,700 2,900 2,900 2,900 01-220-54-00-5486 ECONOMIC DEVELOPMENT 45,000 45,000 45,000 45,000 46,800 48,672 50,619 52,644 54,749 01-220-56-00-5610 OFFICE SUPPLIES 469 311 500 500 500 500 500 500 500 01-220-56-00-5620 OPERATING SUPPLIES 712 2,928 3,000 3,000 3,000 3,000 3,000 3,000 3,000 01-220-56-00-5630 SMALL TOOLS&EQUIPMENT - - 125 125 125 125 125 125 125 01-220-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE 2,171 - 3,500 9,153 3,500 3,500 3,500 3,500 3,500 01-220-56-00-5645 BOOKS&PUBLICATIONS 493 444 500 250 500 500 500 500 500 01-220-56-00-5690 SUPPLIES-GRANT REIMBURSABLE 8,348 - - - - - - - - 01-220-56-00-5695 GASOLINE - - 3,654 3,654 3,910 4,183 4,476 4,790 5,125 395,291 307,053 461,426 399,310 409,747 416,750 424,533 430,398 436,578 58 PUBLIC WORKS DEPARTMENT The Public Works Department is an integral part of the United City of Yorkville. We provide high quality drinking water,efficient disposal of sanitary waste and maintain a comprehensive road and storm sewer network to ensure the safety and quality of life for the citizens of Yorkville. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Expenditures Salaries 295,927 260,348 295,000 287,000 332,505 332,505 332,505 332,505 332,505 Benefits 49,515 44,246 147,530 150,914 152,791 161,841 171,795 178,367 185,333 Contractual Services 1,321,931 1,314,041 1,390,020 1,227,880 1,446,570 1,318,180 1,282,901 1,291,052 1,303,484 Supplies 121,163 85,167 87,902 95,950 104,105 110,901 115,848 120,956 123,736 Total Public Works 1,788,536 1,703,802 1,920,452 1,761,744 2,035,971 1,923,427 1,903,050 1,922,880 1,945,058 $2,100 $2,000 3 O r $1,900 $1,800 $1,700 $1,600 $1,500 59 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Street Operations 01410-50-00-5010 SALARIES&WAGES 285,143 253,695 280,000 272,000 317,505 317,505 317,505 317,505 317,505 01-410-50-00-5020 OVERTIME 10,784 6,653 15,000 15,000 15,000 15,000 15,000 15,000 15,000 01-410-52-00-5212 RETIREMENT PLAN CONTRIBUTION 27,424 24,887 31,753 31,753 36,851 36,851 36,851 36,851 36,851 01-410-52-00-5214 FICA CONTRIBUTION 22,091 19,359 23,500 22,000 24,857 24,857 24,857 24,857 24,857 01-410-52-00-5216 GROUP HEALTH INSURANCE - - 83,361 88,000 82,000 90,200 99,220 105,173 111,484 01-410-52-00-5222 GROUP LIFE INSURANCE 1,317 1,311 650 657 663 670 676 01-410-52-00-5223 DENTAL INSURANCE 6,826 7,100 7,608 8,369 9,206 9,758 10,344 01-410-52-00-5224 VISION INSURANCE - - 773 750 825 908 998 1,058 1,122 01410-54-00-5412 TRAINING&CONFERENCES 180 1,440 2,000 2,000 2,000 2,000 2,000 2,000 2,000 01410-54-00-5422 VEHICLE&EQUIPMENT CHARGEBACK - - - - 144,650 51,795 51,795 51,795 51,795 01-410-54-00-5435 TRAFFIC SIGNAL MAINTENANCE - - - - 20,000 20,000 20,000 20,000 20,000 01-410-54-00-5440 TELECOMMUNICATIONS 2,053 2,506 4,020 2,600 3,000 3,000 3,000 3,000 3,000 01410-54-00-5446 PROPERTY&BLDG MAINT SERVICES 8,267 18,329 20,000 20,000 22,500 25,000 27,500 30,000 30,000 01-410-54-00-5454 SIDEWALK PROGRAM 1,225 869 4,000 2,000 - - - - - 01410-54-00-5455 MOSQUITO CONTROL 6,500 6,500 7,000 6,730 8,000 8,400 8,820 9,261 9,724 01-410-54-00-5458 TREE&STUMP REMOVAL 8,300 6,025 20,000 20,000 20,000 20,000 20,000 20,000 20,000 01410-54-00-5462 PROFESSIONAL SERVICES 1,165 970 1,000 1,000 1,000 1,000 1,000 1,000 1,000 01-410-54-00-5480 UTILITIES 89,784 57,145 90,000 90,000 94,500 99,225 104,186 109,396 114,865 01-410-54-00-5485 RENTAL&LEASE PURCHASE 176 1,051 1,000 1,050 1,100 1,100 1,100 1,100 1,100 01-410-54-00-5490 VEHICLE MAINTENANCE SERVICES 22,110 20,886 35,000 35,000 20,000 20,000 20,000 20,000 20,000 01410-56-00-5600 WEARING APPAREL 2,386 2,581 4,200 4,200 4,200 4,200 4,200 4,200 4,200 01-410-56-00-5620 OPERATING SUPPLIES 3,801 10,648 9,500 9,500 9,975 10,474 10,997 11,547 12,125 01-410-56-00-5626 HANGING BASKETS 2,048 2,041 - - - 2,000 2,000 2,000 2,000 01410-56-00-5628 VEHICLE MAINTENANCE SUPPLIES - - - - 20,000 20,000 20,000 20,000 20,000 01410-56-00-5630 SMALL TOOLS&EQUIPMENT 1,896 7,962 1,750 1,750 1,750 1,750 1,750 1,750 1,750 01-410-56-00-5640 REPAIR&MAINTENANCE 76,277 22,671 36,500 36,500 20,000 20,000 20,000 20,000 20,000 01-410-56-00-5656 PROPERTY&BLDG MAINT SUPPLIES 5,405 8,240 20,000 20,000 22,500 25,000 27,500 30,000 30,000 01-410-56-00-5695 GASOLINE 29,350 31,024 15,952 24,000 25,680 27,478 29,401 31,459 33,661 606,365 505,482 714,452 714,244 926,151 856,767 879,550 899,380 915,058 60 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Health&Sanitation O1-540-54-00-5441 GARBAGE SERVICES-SENIOR SUBSIDY - - 153,216 143,000 86,320 43,160 - - - O1-540-54-00-5442 GARBAGE SERVICES 1,177,611 1,193,400 1,046,784 900,000 1,023,500 1,023,500 1,023,500 1,023,500 1,030,000 O1-540-54-00-5443 LEAF PICKUP 4,560 4,920 6,000 4,500 - - - - - 1,182,171 1,198,320 1,206,000 1,047,500 1,109,820 1,066,660 1,0239500 1,023,500 19030,000 Total Public Works 1,788,536 1,7039802 1,920,452 1,761,744 2,0359971 1,923,427 1,903,050 1,922,880 1,945,058 61 ADMINISTRATIVE SERVICES DEPARTMENT The Administrative Services Department accounts for general fund expenditures that are shared by all departments and cannot be easily classified in one department or the other. These expenditures include such items as tax rebates,bad debt,contingencies,corporate legal expenditures and interfund transfers. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Expenditures Salaries 4,432 350 5,000 100 500 500 500 500 500 Benefits 1,659,479 1,709,445 562,389 393,290 348,715 368,634 389,919 410,614 432,551 Contractual Services 1,713,034 2,186,393 1,895,500 1,895,296 1,863,740 2,107,062 2,184,374 2,262,546 2,337,858 Supplies - 2,910 5,000 12,588 5,000 5,000 5,000 5,000 5,000 Contingencies 75,000 52,075 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Other Financing Uses 1,516,778 1,297,950 1,516,661 1,504,683 3,777,183 2,276,458 2,361,530 4,267,774 3,383,423 Total Admin Services&Transfers 4,968,723 5,249,123 4,034,550 3,855,956 6,045,138 4,807,655 4,991,322 6,996,433 6,209,331 $8,000 $7,000 3 $6,000 0 $5,000 $4,000 $3,000 $2,000 $1,000 $0 62 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Administrative Services O1-640-50-00-5092 POLICE SPECIAL DETAIL WAGES 4,432 350 5,000 100 500 500 500 500 500 O1-640-52-00-5211 RETIREMENT PLAN CONTRIBUTION-ERI - - 60,000 - - - - - - O1-640-52-00-5216 GROUP HEALTH INSURANCE 1,135,216 1,199,018 - 01-640-52-00-5222 GROUP LIFE INSURANCE 23,151 14,022 01-640-52-00-5223 DENTAL INSURANCE 83,004 86,598 01-640-52-00-5224 VISION INSURANCE 11,991 10,117 - 01-640-52-00-5225 EMPLOYEE ASSISTANCE 2,425 - 150 - - - - - - O1-640-52-00-5230 UNEMPLOYMENT INSURANCE 77,786 91,200 47,143 37,000 45,000 45,000 45,000 45,000 45,000 O1-640-52-00-5231 LIABILITY INSURANCE 325,906 308,490 332,256 250,000 261,302 276,980 293,599 311,215 329,888 O1-640-52-00-5240 RETIREES-GROUP HEALTH INSURANCE - - 104,458 100,000 42,413 46,654 51,320 54,399 57,663 O1-640-52-00-5241 RETIREES-DENTAL INSURANCE 5,246 5,246 - - - - - O1-640-52-00-5242 RETIREES-VISION INSURANCE 636 636 O1-640-52-00-5250 COBRA-GROUP HEALTH INSURANCE 11,375 408 01-640-52-00-5251 COBRA-DENTAL INSURANCE 1,000 - 01-640-52-00-5252 COBRA-VISION INSURANCE 125 - - - - - 01-640-54-00-5439 AMUSEMENT TAX REBATE - 25,000 50,000 50,000 50,000 37,500 O1-640-54-00-5449 KENCOM - - - - 150,000 200,000 250,000 300,000 O1-640-54-00-5450 INFORMATION TECHNOLOGY SERVICES 55,155 140,000 140,000 90,000 94,500 99,225 104,186 109,396 O1-640-54-00-5453 SPECIAL ENGINEERING SERVICES - - - - - 50,000 50,000 50,000 50,000 O1-640-54-00-5456 CORPORATE COUNSEL 117,960 81,998 130,000 110,000 110,000 115,500 121,275 127,339 133,706 O1-640-54-00-5461 LITIGATION COUNSEL 87,544 70,469 60,000 60,000 60,000 60,000 60,000 60,000 60,000 O1-640-54-00-5462 PROFESSIONAL SERVICES - 450 500 901 500 500 500 500 500 01-640-54-00-5463 SPECIAL COUNSEL 59,394 25,261 25,000 25,000 25,000 25,000 25,000 25,000 25,000 01-640-54-00-5465 ENGINEERING SERVICES - 222,269 180,000 180,000 180,000 180,000 180,000 180,000 180,000 O1-640-54-00-5475 CABLE CONSORTIUM FEE 75,262 93,150 85,000 85,000 85,000 85,000 85,000 85,000 85,000 O1-640-54-00-5479 COMMUNITY RELATIONS - 440 - - - - - - - O1-640-54-00-5481 HOTEL TAX REBATE 33,255 45,926 45,000 45,000 45,000 45,000 45,000 45,000 45,000 01-640-54-00-5491 CITY PROPERTY TAX REBATE 812 1,532 1,500 1,196 1,500 1,500 1,500 1,500 1,500 01-640-54-00-5492 SALES TAX REBATE 863,793 1,024,421 824,000 824,000 832,240 840,562 857,374 874,521 900,757 01-640-54-00-5493 BUSINESS DISTRICT REBATE 283,777 305,908 300,000 300,000 300,000 300,000 300,000 300,000 300,000 O1-640-54-00-5494 ADMISSIONS TAX REBATE 99,959 104,845 104,500 119,199 104,500 104,500 104,500 104,500 104,500 63 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected 01-640-54-00-5499 BAD DEBT 91,278 154,569 - 5,000 5,000 5,000 5,000 5,000 5,000 01-640-56-00-5625 REIMBURSABLE REPAIRS - 2,910 5,000 12,588 5,000 5,000 5,000 5,000 5,000 01-640-70-00-7799 CONTINGENCIES 75,000 52,075 50,000 50,000 50,000 50,000 50,000 50,000 50,000 01-640-99-00-9916 TRANSFER TO MUNICIPAL BUILDING - - - - 573,374 - - - - 01-640-99-00-9923 TRANSFER TO CITYWIDE CAPITAL 135,484 125,000 419,332 419,332 270,401 1,798,213 643,477 01-640-99-00-9942 TRANSFER TO DEBT SERVICE 429,404 103,740 99,465 99,465 - - - 82,372 335,254 01-640-99-00-9952 TRANSFER TO SEWER - - - - 1,137,220 1,133,972 1,134,654 1,134,052 1,137,166 01-640-99-00-9979 TRANSFER TO PARKS&RECREATION 951,890 736,710 955,886 955,886 1,765,504 1,110,111 1,192,708 1,217,069 1,229,444 01-640-99-00-9982 TRANSFER TO LIBRARY OPERATIONS - 332,500 41,978 30,000 30,684 32,375 34,168 36,068 38,082 4,968,723 5,249,123 4,034,550 3,855,956 6,045,138 4,807,655 4,991,322 6,9969433 6,2099331 Expenditures 11,296,930 10,9699330 11,379,867 10,853,236 139715,077 12,5199798 129828,891 149945,836 149280,450 Surplus(Deficit) 221,031 1,542,522 9319242 2,175,101 (705,588) 629,989 501,342 (19454,104) (559,978) Fund Balance (2719900) 1,2709623 19596,094 3,445,724 2,740,136 3,370,126 398719468 2,417,364 1,857,386 -2.41% 11.58% 14.03% 31.75% 19.98% 26.92% 30.18% 16.17% 13.01% 64 Fox Hill SSA Fund (11) This fund was created for the purpose of maintaining the common areas of the Fox Hill Estates(SSA 2004-201)subdivision. All money for the fund is derived from property taxes levied on homeowners in the subdivision. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Revenue Taxes 19,894 3,786 3,786 3,786 3,786 8,536 8,536 8,536 8,536 Investment Earnings - 7 - 10 - - - - - Total Revenue 19,894 3,793 3,786 3,796 3,786 8,536 8,536 8,536 8,536 Expenditures Contractual Services 4,178 4,664 4,500 5,476 7,500 19,603 19,603 4,603 4,603 Total Expenditures 4,178 4,664 4,500 5,476 7,500 19,603 19,603 4,603 4,603 Surplus(Deficit) 15,716 (871) (714) (1,680) (3,714) (11,067) (11,067) 3,933 3,933 Ending Fund Balance 17,942 17,071 16,719 15,391 11,677 610 (10,457) (6,524) (2,591) 429.44% 36602% 371.53% 281.06% 155.69% 3.11% -53.34% -141.73% -5629% M $20 Fund[Ealance N $10 3 L $0 H ($10) ($20) 65 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Fox Hill SSA-11 11-00040-00-4011 PROPERTY TAXES-FOX HILL SSA 19,894 3,786 3,786 3,786 3,786 8,536 8,536 8,536 8,536 I1-000-45-00-4500 INVESTMENT EARNINGS - 7 - 10 - - - - - Revenue 19,894 3,793 3,786 3,796 3,786 8,536 8,536 8,536 8,536 11-111-54-00-5417 TRAIL MAINTENANCE - - - - - 15,000 15,000 - - 11-111-54-00-5495 OUTSIDE REPAIR&MAINTENANCE 4,178 4,664 4,500 5,476 7,500 4,603 4,603 4,603 4,603 Expenditures 4,178 4,664 4,500 5,476 7,500 19,603 19,603 4,603 4,603 Surplus(Deficit) 15,716 (871) (714) (1,680) (3,714) (11,067) (11,067) 3,933 3,933 Fund Balance 17,942 17,071 16,719 15,391 11,677 610 (10,457) (63524) (2,591) 429.44% 36602% 371.53% 281.06% 155.69% 3.11% -53.34% -141.73% -5629% 66 Sunflower SSA Fund (12) This fund was created for the purpose of maintaining the common areas of the Sunflower Estates(SSA 2006-119)subdivision. All money for the fund is derived from property taxes levied on homeowners in the subdivision. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Revenue Taxes 13,871 7,530 7,531 7,530 7,531 17,416 17,416 17,416 17,416 Investment Earnings - 7 - 10 - - - - - Total Revenue 13,871 7,537 7,531 7,540 7,531 17,416 17,416 17,416 17,416 Expenditures Contractual Services 8,136 7,272 9,986 11,714 14,985 35,985 35,985 10,985 10,985 Total Expenditures 8,136 7,272 9,986 11,714 14,985 35,985 35,985 10,985 10,985 Surplus(Deficit) 5,735 265 (2,455) (4,174) (7,454) (18,569) (18,569) 6,431 6,431 Ending Fund Balance 11,922 12,188 10,007 8,014 560 (18,009) (36,578) (30,147) (23,716) 14653% 167.60% 100.21% 68.41% 3.74% -50.05% -101.65% -274.44% -215.89% $20 Fund[Balance $0 0 s ($20) ($40) 67 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Sunflower SSA-12 12-00040-004012 PROPERTY TAXES-SUNFLOWER SSA 13,871 7,530 7,531 7,530 7,531 17,416 17,416 17,416 17,416 12-000-45-00-4500 INVESTMENT EARNINGS - 7 - 10 - - - - - Revenue 13,871 7,537 7,531 7,540 7,531 17,416 17,416 17,416 17,416 12-112-54-00-5416 POND MAINTENANCE - - - - - 25,000 25,000 - - 12-112-54-00-5495 OUTSIDE REPAIR&MAINTENANCE 8,136 7,272 9,986 11,714 14,985 10,985 10,985 10,985 10,985 Expenditures 8,136 7,272 9,986 11,714 14,985 35,985 35,985 10,985 10,985 Surplus(Deficit) 5,735 265 (2,455) (4,174) (7,454) (18,569) (18,569) 6,431 65431 Fund Balance 11,922 12,188 10,007 8,014 560 (18,009) (36,578) (30,147) (23,716) 14653% 167.60% 100.21% 68.41% 3.74% -50.05% -101.65% -274.44% -215.89% 68 Motor Fuel Tax Fund (15) The Motor Fuel Tax fund is used to maintain existing and construct new City owned roadways,alleys and parking lots. The fund also purchases materials used in the maintenance and operation of those facilities. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Revenue Intergovernmental 535,347 560,028 454,197 522,286 942,000 455,000 455,000 460,000 460,000 Investment Earnings 837 570 350 3,200 2,000 1,000 500 500 500 Reimbursements 151,000 - - 257 - - - - - Miscellaneous 85 - - - - - - - - Total Revenue 687,269 560,598 454,547 525,743 944,000 456,000 455,500 460,500 460,500 Expenditures Contractual Services 33,516 - - 7,500 7,500 7,500 7,500 7,500 7,500 Supplies 227,168 200,355 341,960 200,860 219,556 228,712 238,468 248,869 259,963 Capital Outlay 95,806 75,786 231,900 186,652 1,151,400 371,900 406,900 426,900 241,922 Other Financing Uses 96,000 - - - - - - - - Total Expenditures 452,490 276,141 573,860 395,012 1,378,456 608,112 652,868 683,269 509,385 Surplus(Deficit) 234,779 284,457 (119,313) 130,732 (434,456) (152,112) (197,368) (222,769) (48,885) Ending Fund Balance 640,399 924,857 465,25.5 1,055,589 621,133 469,021 271,653 48,885 0 $1,200 Fund[Balance $1,000 a $800 $600 $400 $200 $0 69 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Motor Fuel Tax -15 15-000-41-00-4112 MOTOR FUEL TAX 425,971 417,416 415,000 410,000 410,000 415,000 415,000 420,000 420,000 15-000-41-00-4113 MFT HIGH GROWTH 24,674 39,197 39,197 39,164 40,000 40,000 40,000 40,000 40,000 15-000-41-00-4170 STATE GRANTS 11,580 30,293 - - 492,000 - - - - 15-000-41-00-4172 ILLINOIS JOBS NOW PROCEEDS 73,122 73,122 - 73,122 - - - - - 15-000-45-00-4500 INVESTMENT EARNINGS 837 570 350 3,200 2,000 1,000 500 500 500 15-000-46-00-4605 REIMB-OLD JAIUDWTWN PARKING LOT 151,000 - - - - - - - - 15-000-46-00-4690 REIMB-MISCELLANEOUS - 257 15-000-48-00-4850 MISCELLANEOUS INCOME 85 - - - - - - - - Revenue 687,269 560,598 454,547 525,743 944,000 456,000 455,500 460,500 460,500 15-155-54-00-5438 SALT STORAGE - - - 7,500 7,500 7,500 7,500 7,500 7,500 15-155-54-00-5462 PROFESSIONAL SERVICES 2,587 - - - - - - 15-155-54-00-5495 OUTSIDE REPAIR&MAINTENANCE 30,929 - - - - - - - - 15-155-56-00-5618 SALT 132,777 129,391 231,000 115,000 126,000 132,300 138,915 145,861 153,154 15-155-56-00-5619 SIGNS 1,232 6,732 35,000 20,000 15,000 15,000 15,000 15,000 15,000 15-155-56-00-5632 PATCHING 52,481 47,093 50,000 47,007 50,000 50,000 50,000 50,000 50,000 15-155-56-00-5633 COLD PATCH 9,892 5,855 11,660 6,441 12,826 14,109 15,519 17,071 18,779 15-155-56-00-5634 HOT PATCH 7,658 11,284 14,300 12,412 15,730 17,303 19,033 20,937 23,030 15-155-56-00-5640 REPAIR&MAINTENANCE 23,128 - - - - - - - - 15-155-60-00-6003 MATERIAL STORAGE BLDG CONSTRUCTION - 75,000 - - - - 15-155-60-00-6025 ROAD TO BETTER ROADS PROGRAM - - - 250,000 250,000 250,000 205,000 120,022 15-155-60-00-6072 DOWNTOWN PARKING LOT 42,420 875 - - 492,000 - - - - 15-155-60-00-6073 GAME FARM ROAD PROJECT 31,456 68,086 110,000 110,000 212,500 15-155-60-00-6074 FOX ROAD PROJECT 21,930 - - - - 15-155-60-00-6075 RIVER ROAD BRIDGE PROJECT - 6,825 - - - - - - - 15-155-60-00-6079 ROUTE 47 EXPANSION - 121,900 76,652 121,900 121,900 121,900 121,900 121,900 15-155-60-00-6089 CANNONBALL LAFO PROJECT - - - - 35,000 100,000 - 70 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected 15-155-99-00-9923 TRANSFER TO CITY-WIDE CAPITAL 96,000 - - - - - - - - Expenditures 452,490 276,141 573,860 395,012 1,378,456 608,112 652,868 683,269 509,385 Surplus(Deficit) 234,779 284,457 (119,313) 130,732 (434,456) (152,112) (197,368) (222,769) (48,885) Fund Balance 640,399 924,857 465,255 1,055,589 621,133 469,021 271,653 48,885 0 71 Municipal Building Fund (16) The Municipal Building Fund was used to maintain existing City owned buildings and to fund land acquisition,design and construction of new buildings. This fund is scheduled to be closed out in fiscal year 2014. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Revenue Licenses&Permits 20,700 8,400 5,250 9,150 - - - - - Other Financing Sources - - - - 573,374 - - - - Total Revenue 20,700 8,400 5,250 9,150 573,374 - - - - Expenditures Contractual Services - 750 - 3,150 - - - - - Total Expenditures - 750 - 3,150 - - - - - Surplus(Deficit) 20,700 7,650 5,250 6,000 573,374 - - - - Ending Fund Balance (587,024) (579,374) (575,774) (573,374) - - - - - $0 FundMalance N rNa ($200) 7 0 ($400) ($600) ($800) 72 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Municipal Buildine-16 16-000-42-00-4214 DEVELOPMENT FEES 20,700 7,650 5,250 6,000 16-000-42-00-4216 BUILD PROGRAM PERMITS - 750 - 3,150 - 16-000-49-00-4901 TRANSFER FROM GENERAL - - - - 573,374 Revenue 20,700 8,400 5,250 9,150 573,374 - - - 16-160-54-00-5405 BUILD PROGRAM 750 3,150 Expenditures - 750 - 3,150 - - - - Surplus(Deficit) 20,700 7,650 5,250 6,000 573,374 - - Fund Balance (587,024) (579,374) (575,774) (573,374) - - - 73 City-Wide Capital Fund(23) The City-Wide Capital fund is used to maintain existing and construct new public infrastructure,and to fund other improvements that benefit the public. The Municipal Building fund was consolidated into this fund in fiscal year 2014. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Revenue Intergovernmental 64,000 - 231,000 - 327,600 93,760 218,200 147,160 512,720 Licenses&Permits 25,100 92,417 53,400 62,620 20,250 20,250 20,250 20,250 20,250 Charges for Service - - - - 669,120 669,120 669,120 669,120 669,120 hivestment Earnings 19 114 250 250 500 250 100 - Reimbursements 1,200 9,586 - - - - - Miscellaneous - - - 13,500 126,441 - - - Other Financing Sources 231,484 125,000 1,019,332 754,332 435,401 4,750,000 - 1,798,213 643,477 Total Revenue 321,803 227,117 1,303,732 830,702 1,579,062 5,533,630 907,820 2,634,843 1,845,567 Expenditures Contractual Services 5,740 14,780 100,000 144,220 50,000 50,000 50,000 50,000 50,000 Capital Outlay 172,033 6,793 940,500 394,241 1,287,000 1,351,400 4,763,000 2,407,840 1,372,278 Debt Service 125,000 125,000 - - 83,333 83,333 414,887 416,998 418,038 Other Financing Uses - - - - 5,250 5,250 5,250 5,250 5,250 Total Expenditures 302,773 146,573 1,040,500 538,461 1,425,583 1,489,983 5,233,137 2,880,088 1,845,566 Surplus(Deficit) 19,030 80,544 263,232 292,241 153,479 4,043,647 (4,325,317) (245,245) 1 Municipal Building Fund Balance - - - - - - - - City-Wide Capital Fund Balance 652 81,196 332,500 373,437 526,916 4,570,562 245,245 (0) 0 Ending Fund Balance 652 81,196 332,500 373,437 526,916 4,570,562 245,245 (0) 0 $6,000 Fund[Balance $4,000 3 t $2,000 H $0 ($2,000) 74 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected City-Wide Capital-23 23-00041-00-4176 STATE GRANTS-SAFE ROUTE TO SCHOOL 231,000 280,000 - - - 23-00041-00-4178 STATE GRANTS-ITEP KENNEDY RD TRAIL - - 47,600 73,960 7,000 114,160 12,720 23-000-41-00-4179 STATE GRANTS-DCEO TAP OLD JAIL 64,000 - - - - - 23-000-41-00-4181 STATE GRANTS-KKCOM STP GAME FARM - 19,800 211,200 33,000 - 23-000-41-00-4183 STATE GRANTS-ITEP DOWNTOWN - - - - - - - 500,000 23-000-42-00-4210 BUILDING PERMITS - 30,993 13,400 13,400 - 23-000-42-00-4213 ENGINEERING CAPITAL FEE 3,100 4,700 - - - - - - - 23-000-42-00-4214 DEVELOPMENT FEES - 7,944 20,000 5,000 5,000 5,000 5,000 5,000 5,000 23-000-42-00-4216 BUILD PROGRAM PERMITS 14,780 - 44,220 - - - - - 23-000-42-00-4218 DEVELOPMENT FEES-MUNICIPAL BLDG - - - - 5,250 5,250 5,250 5,250 5,250 23-000-42-00-4222 ROAD CONTRIBUTION FEE 22,000 34,000 20,000 10,000 10,000 10,000 10,000 10,000 23-000-44-00-4440 ROAD INFRASTRUCTURE FEE - - - - 669,120 669,120 669,120 669,120 669,120 23-000-45-00-4500 INVESTMENT EARNINGS 19 114 250 250 500 250 100 - 23-000-46-00-4690 REIMB-MISCELLANEOUS 1,200 9,586 - - - - - 23-000-48-00-4860 PUSH FOR THE PATH PROCEEDS - - - 126,441 23-000-48-00-4880 SALE OF FIXED ASSETS 13,500 - - 23-000-49-00-4900 BOND PROCEEDS - - - 4,750,000 23-000-49-00-4905 LOAN PROCEEDS - - 600,000 335,000 165,000 - - - 23-00049-004901 TRANSFER FROM GENERAL 135,484 125,000 419,332 419,332 270,401 1,798,213 643,477 23-000-49-004915 TRANSFER FROM MOTOR FUEL TAX 96,000 - - - - - - - Revenue 321,803 227,117 1,303,732 8309702 1,579,062 5,5339630 907,820 2,634,843 19845,567 CW Municipal Building Expenditures 23-216-60-00-6020 BUILDINGS&STRUCTURES - - - - - - - - - 23-216-99-00-9901 TRANSFER TO GENERAL 5,250 5,250 5,250 5,250 5,250 5,250 5,250 5,250 5,250 5,250 75 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected City-Wide Capital Expenditures 23-230-54-00-5405 BUILD PROGRAM - 14,780 - 44,220 23-230-54-00-5462 PROFESSIONAL SERVICES 5,740 - 100,000 100,000 - - - - - 23-230-54-00-5465 ENGINEERING SERVICES - - - 50,000 50,000 50,000 50,000 50,000 23-230-60-00-6023 OLD JAIL PURCHASE 161,549 - - - - - - 23-230-60-00-6025 ROAD TO BETTER ROADS PROGRAM - 100,000 - 750,000 750,000 750,000 795,000 879,978 23-230-60-00-6041 SIDEWALK CONSTRUCTION 10,484 - 12,500 12,500 12,500 12,500 - 23-230-60-00-6048 DOWNTOWN STREETSCAPE IMPROV - - - - 450,000 450,000 23-230-60-00-6058 ROUTE 71(RTE 47-ORCHARD RD)PROJECT - - 110,400 - - 23-230-60-00-6059 US 34(IL 47/ORCHARD RD)PROJECT - 230,200 - - 23-230-60-00-6073 GAME FARM ROAD PROJECT - - 20,000 261,000 3,876,100 770,000 23-230-60-00-6075 RIVER ROAD BRIDGE PROJECT - 600,000 335,000 165,000 - - - 23-230-60-00-6092 SAFE ROUTE TO SCHOOL PROJECT 6,793 231,000 25,255 280,000 - - - - 23-230-60-00-6094 KENNEDY RD BIKE TRAIL - 9,500 33,986 59,500 97,700 14,000 380,340 42,300 2015 Bond 23-230-81-00-8000 PRINCIPAL PAYMENT - - - - 200,000 180,000 185,000 23-230-81-00-8050 INTEREST PAYMENT - - 131,554 153,665 149,705 Kendall County Loan-River Road Bridge 23-230-97-00-8000 PRINCIPAL PAYMENT - - 83,333 83,333 83,333 83,333 83,333 Clark Property 23-230-97-00-8000 PRINCIPAL PAYMENT 125,000 125,000 - - - - - - - 302,773 146,573 1,040,500 538,461 1,420,333 1,484,733 5,227,887 2,874,838 1,840,316 Expenditures 302,773 146,573 1,0409500 538,461 19425,583 1,489,983 5,233,137 2,8809088 198459566 Surplus(Deficit) 19,030 80,544 263,232 292,241 153,479 4,043,647 (4,325,317) (245,245) 1 Fund Balance-Municipal Building - - - - - - Fund Balance-City Wide Capital 652 81,196 332,500 373,437 526,916 4,570,562 245,245 (0) 0 Fund Balance 652 81,196 332,500 373,437 526,916 4,570,562 245,245 (0) 0 76 Vehicle and Equipment Fund(25) This fund is new for fiscal year 2014,consolidating the Police Capital,Public Works Capital and Park&Recreation Capital funds. This fund primarily derives its revenue from monies collected from building permits and development fees. The revenue is used to purchase vehicles and equipment for use in the operations of the police,public works and parks departments. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Revenue Licenses&Permits 43,167 55,000 50,750 64,315 49,275 49,275 49,275 49,275 49,275 Fines&Forfeits 12,612 6,233 11,650 12,850 8,850 8,850 8,850 8,850 8,850 Charges for Service 4,897 6,040 20,000 5,632 150,150 113,451 136,087 136,087 136,086 Investment Earnings 99 405 300 520 475 475 475 475 475 Reimbursements 7,500 10,702 40,000 40,000 50,000 - - - - Miscellaneous 16,183 16,100 1,000 966 1,000 1,000 1,000 1,000 1,000 Other Financing Sources - 3,500 2,500 2,500 - - - - - Total Revenue 84,458 97,980 126,200 126,783 259,750 173,051 195,687 195,687 195,686 Police Capital Expenditures Contractual Services 9,493 2,647 12,500 17,270 11,667 11,667 11,667 11,667 11,667 Supplies - - 2,500 - - - - - - Capital Outlay 43,772 - 45,000 139,641 93,000 93,000 93,000 93,000 93,000 Sub-Total Expenditures 53,265 2,647 60,000 156,911 104,667 104,667 104,667 104,667 104,667 Public Works Capital Expenditures Contractual Services 49 10,076 10,500 21,402 6,500 6,500 6,500 6,500 6,500 Supplies - - 2,000 2,000 2,000 2,000 2,000 2,000 2,000 Capital Outlay 4,000 - 75,000 75,000 30,000 - - - - Debt Service 82,295 82,295 82,295 82,295 79,795 79,795 79,795 79,795 79,795 Sub-Total Expenditures 86,344 92,371 169,795 180,697 118,295 88,295 88,295 88,295 88,295 Parks Capital Expenditures Capital Outlay 24,658 - 50,000 12,000 17,000 16,000 - - - Debt Service - - - - 2,500 2,500 2,500 2,500 2,500 Other Financing Uses - 3,500 2,500 2,500 50,000 - - - - Sub-Total Expenditures 24,658 3,500 52,500 14,500 69,500 18,500 2,500 2,500 2,500 Total Expenditures 164,267 98,518 282,295 352,108 292,462 211,462 195,462 195,462 195,462 Surplus(Deficit) (79,809) (538) (156,095) (225,325) (32,712) (38,411) 225 225 224 Police Capital Fund Balance 194,947 229,238 104,737 101,427 22,635 (0) - 0 (0) Public Works Capital Fund Balance 108,743 62,884 (65,159) (62,855) 0 0 0 0 0 Parks Capital Fund Balance 51,443 62,473 22,545 90,698 73,923 58,148 58,373 58,598 58,823 Ending Fund Balance 355,133 354,595 62,123 129,270 96,558 58,148 58,373 58,598 58,823 N $400 Fund[Balance $300 r $200 $100 $0 77 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Vehicle&Equipment-25 25-00042-004215 DEVELOPMENT FEES-POLICE CAPITAL 16,009 15,450 10,500 16,000 16,000 16,000 16,000 16,000 16,000 25-000-42-00-4216 BUILD PROGRAM PERMITS - 3,500 - 15,040 - - - - - 25-000-42-00-4217 WEATHER WARNING SIREN FEES 408 - 6,000 - - - - - - 25-000-42-00-4218 ENGINEERING CAPITAL FEE - - 6,500 6,500 6,500 6,500 6,500 6,500 6,500 25-000-42-00-4219 DEVELOPMENT FEES-PW CAPITAL 25,100 33,450 24,500 24,500 24,500 24,500 24,500 24,500 24,500 25-000-42-00-4220 DEVELOPMENT FEES-PARK CAPITAL 1,650 2,600 3,250 2,275 2,275 2,275 2,275 2,275 2,275 25-000-43-00-4315 DUI FINES 6,462 3,116 6,000 3,100 3,100 3,100 3,100 3,100 3,100 25-000-43-004316 ELECTRONIC CITATION FEES 122 782 650 750 750 750 750 750 750 25-000-43-00-4340 SEIZED VEHICLE PROCEEDS 6,028 2,335 5,000 9,000 5,000 5,000 5,000 5,000 5,000 25-000-44-00-4418 MOWING INCOME 4,897 6,040 20,000 5,632 5,500 5,500 5,500 5,500 5,500 25-000-44-00-4420 POLICE CHARGEBACK - - - - - 56,156 78,792 78,792 78,791 25-000-44-00-4421 PUBLIC WORKS CHARGEBACK - - - 144,650 51,795 51,795 51,795 51,795 25-000-45-00-4520 INVESTMENT EARNINGS-POLICE CAPITAL 55 50 50 25 25 25 25 25 25-000-45-00-4521 INVESTMENT EARNINGS-PW CAPITAL - 22 - 20 - - - - - 25-000-45-00-4522 INVESTMENT EARNINGS-PARK CAPITAL 99 328 250 450 450 450 450 450 450 25-000-46-00-4622 REIMB-MISCELLANEOUS-PARK CAPITAL 7,500 10,702 40,000 40,000 50,000 - - - - 25-000-48-00-4882 SALE OF FIXED ASSETS-POLICE CAPITAL 8,900 15,200 1,000 200 1,000 1,000 1,000 1,000 1,000 25-00048-004883 SALE OF FIXED ASSETS-PARKS CAPITAL - 900 - - - - - - - 25-000-48-00-4852 MISCELLANEOUS INCOME-POLICE CAPITAL - - - 25-00048-00-4854 MISCELLANEOUS INCOME-PW CAPITAL 7,283 - - 766 25-00049-00-4922 TRANSFER FROM PARK&REC CAPITAL - 3,500 2,500 2,500 - - - - - Revenue 84,458 97,980 126,200 126,783 259,750 173,051 195,687 195,687 195,686 Police Capital 25-205-54-00-5462 PROFESSIONAL SERVICES 3,060 2,647 2,500 3,542 1,667 1,667 1,667 1,667 1,667 25-205-54-00-5495 OUTSIDE REPAIR&MAINTENANCE 6,433 - 10,000 13,728 10,000 10,000 10,000 10,000 10,000 25-205-56-00-5620 OPERATING SUPPLIES - 2,500 - - - - - - 25-205-60-00-6060 EQUIPMENT 1,462 20,000 100,190 3,000 3,000 3,000 3,000 3,000 25-205-60-00-6070 VEHICLES 42,310 - 25,000 39,451 90,000 90,000 90,000 90,000 90,000 53,265 2,647 60,000 156,911 104,667 104,667 1049667 104,667 1049667 78 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Public Works Capital 25-215-54-00-5405 BUILD PROGRAM 3,500 - 15,040 - - - - 25-215-54-00-5448 FILING FEES 49 2,576 6,000 1,862 2,000 2,000 2,000 2,000 2,000 25-215-54-00-5485 RENTAL&LEASE PURCHASE 4,000 4,500 4,500 4,500 4,500 4,500 4,500 4,500 25-215-56-00-5620 OPERATING SUPPLIES - - 2,000 2,000 2,000 2,000 2,000 2,000 2,000 25-215-60-00-6060 EQUIPMENT 4,000 75,000 75,000 - - - - - 25-215-60-00-6070 VEHICLES - - - - 30,000 - - - - 185 Wolf Street Building 25-215-92-00-8000 PRINCIPAL PAYMENT 26,544 28,254 30,074 30,074 31,040 33,039 35,168 37,433 39,846 25-215-92-00-8050 INTEREST PAYMENT 55,751 54,041 52,221 52,221 48,755 46,756 44,627 42,362 39,949 86,344 92,371 169,795 180,697 118,295 88,295 88,295 88,295 88,295 Parks&Recreation Capital 25-225-60-00-6035 RAINTREE PARK 9,002 - 10,000 - 5,000 - - - - 25-225-60-00-6042 BASEBALL FIELD CONSTRUCTION 15,656 - - - - 25-225-60-00-6060 EQUIPMENT - 40,000 12,000 12,000 16,000 - - - 185 Wolf Street Building 25-225-92-00-8000 PRINCIPAL PAYMENT - - 972 1,035 1,102 1,173 1,248 25-225-92-00-8050 INTEREST PAYMENT - - - 1,528 1,465 1,398 1,327 1,252 25-225-99-00-9921 TRANSFER TO PUBLIC WORKS CAPITAL 3,500 2,500 2,500 - - - - - 25-225-99-00-9972 TRANSFER TO LAND CASH - - - - 50,000 - - - - 24,658 3,500 52,500 14,500 69,500 18,500 2,500 2,500 2,500 Expenditures 164,267 98,518 282,295 352,108 292,462 211,462 195,462 195,462 1959462 Surplus(Deficit) (79,809) (538) (156,095) (225,325) (32,712) (38,411) 225 225 224 Fund Balance-Police Capital 194,947 229,238 104,737 101,427 22,635 (0) 0 (0) Fund Balance-Public Works Capital 108,743 62,884 (65,159) (62,855) 0 0 0 0 0 Fund Balance-Parks&Rec Capital 51,443 62,473 22,545 90,698 73,923 58,148 58,373 58,598 58,823 Fund Balance 3559133 354,595 62,123 129,270 96,558 58,148 58,373 58,598 58,823 79 Debt Service Fund (42) The Debt Service Fund accumulates monies for payment of the 2005A bonds,which were issued to finance road improvement projects. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Revenue Taxes - 323,350 326,379 324,762 328,179 329,579 290,732 210,022 129,402 Licenses&Permits 1,025 1,375 1,000 3,969 1,000 1,000 1,000 1,000 1,000 Investment Earnings - 283 300 350 300 300 300 300 300 Other Financing Sources 429,404 182,517 99,465 99,465 - - - 82,372 335,254 Total Revenue 430,429 507,525 427,144 428,546 329,479 330,879 292,032 293,694 465,956 Expenditures Contractual Services - 749 963 963 375 375 375 375 375 Debt Service 429,404 427,919 504,407 504,407 328,179 329,579 330,579 336,179 336,179 Total Expenditures 429,404 428,668 505,370 505,370 328,554 329,954 330,954 336,554 336,554 Surplus(Deficit) 1,025 78,857 (78,226) (76,824) 925 925 (38,922) (42,860) 129,402 Ending Fund Balance 8,653 87,510 8,925 10,686 11,611 12,536 (26,386) (69,246) 60,156 $100 FundMalance N $50 N t $0 r ($50) ($100) 80 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Debt Service-42 42-00040-00-4006 PROPERTY TAXES-2005A BOND - 323,350 326,379 324,762 328,179 329,579 290,732 210,022 129,402 42-00042-004208 RECAPTURE FEES-WATER&SEWER 1,025 1,375 1,000 3,969 1,000 1,000 1,000 1,000 1,000 42-00045-00-4500 INVESTMENT EARNINGS - 283 300 350 300 300 300 300 300 42-000-49-00-4901 TRANSFER FROM GENERAL 429,404 103,740 99,465 99,465 - - - 82,372 335,254 42-000-49-00-4985 TRANSFER FROM FOX INDUSTRIAL TIF - 78,777 - - - - - - - Revenue 430,429 507,525 427,144 428,546 329,479 330,879 292,032 293,694 465,956 42420-54-00-5498 PAYING AGENT FEES - 749 963 963 375 375 375 375 375 2004C Bond 42-420-81-00-8000 PRINCIPAL PAYMENT 95,000 95,000 95,000 95,000 - - - - - 42-420-81-00-8050 INTEREST PAYMENT 12,825 8,740 4,465 4,465 - - - - - 2005A Bond 42-420-82-00-8000 PRINCIPAL PAYMENT 185,000 195,000 205,000 205,000 215,000 225,000 235,000 250,000 260,000 42-420-82-00-8050 INTEREST PAYMENT 136,579 129,179 121,379 121,379 113,179 104,579 95,579 86,179 76,179 2002 Fox Industrial TIF Bond 42-420-98-00-8000 PRINCIPAL PAYMENT - - 75,000 75,000 - - - - - 42-420-98-00-8050 INTEREST PAYMENT - - 3,563 3,563 - - - - - Expenditures 429,404 428,668 505,370 5059370 328,554 329,954 330,954 336,554 336,554 Surplus(Deficit) 1,025 78,857 (78,226) (76,824) 925 925 (38,922) (42,860) 129,402 Fund Balance 8,653 87,510 8,925 10,686 11,611 12,536 (26,386) (69,246) 60,156 81 Water Fund(51) The Water Fund is an enterprise fund which is comprised of both a capital and operational budget.The capital portion is used for the improvement and expansion of water infrastructure, while the operational side is used to service and maintain City water systems. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Revenue Taxes - 133,524 133,454 132,793 43,027 41,959 Licenses&Permits - 11,970 - 54,590 - - - - - Charges for Service 2,503,003 2,580,682 2,527,871 2,799,135 2,458,740 2,487,934 2,517,566 2,547,642 2,578,170 Investment Earnings 1,888 282 300 1,700 2,000 2,500 3,000 3,500 4,000 Reimbursements - 1,771 7,466 8,232 - - - - - Miscellaneous 40,793 43,106 50,000 53,073 54,336 55,632 56,963 58,329 59,731 Other Financing Sources 82,850 83,863 82,288 82,288 82,988 83,588 84,088 84,488 82,288 Total Revenue 2,628,534 2,855,198 2,801,379 3,131,811 2,641,090 2,671,612 2,661,616 2,693,959 2,724,188 Expenses Salaries 346,735 332,461 382,000 362,000 346,131 346,131 346,131 346,131 346,131 Benefits 57,450 56,284 219,720 208,468 191,042 202,285 214,593 223,343 232,617 Contractual Services 493,345 518,831 501,200 542,740 497,450 511,625 526,509 542,137 558,546 Supplies 264,325 267,849 294,124 291,926 301,873 298,734 301,795 305,071 308,576 Capital Outlay - 25,054 132,000 91,305 139,094 157,094 139,094 139,094 139,094 Developer Commitments 275,865 275,865 160,923 160,921 - - - - - Debt Service 834,453 903,277 1,396,016 1,396,016 1,172,802 1,168,384 1,163,054 1,166,825 1,154,236 Total Expenses 2,272,173 2,379,621 3,085,983 3,053,376 2,648,392 2,684,253 2,691,176 2,722,600 2,739,200 Surplus(Deficit) 356,361 475,577 (284,604) 78,435 (7,301) (12,641) (29,560) (28,642) (15,012) Ending Fund Balance Equivalent 825,261 1,300,837 642,452 1,379,272 1,371,971 1,359,330 1,329,770 1,301,128 1,286,117 36.32% 54.67% 20.82% 45.17% 51.80% 50.64% 49.41% 47.79% 46.95% N $1,500 Fund3alance[Equivalent $1,000 0 t ~ $500 $0 82 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Water-51 51-00040-00-4007 PROPERTY TAXES-2007A BOND 133,524 133,454 132,793 43,027 41,959 51-000-42-00-4216 BUILD PROGRAM PERMITS - 11,970 - 54,590 - - - - 51-000-44-00-4424 WATER SALES 1,698,753 1,751,822 1,699,871 1,922,239 1,946,267 1,975,461 2,005,093 2,035,169 2,065,697 51-00044-00-4425 BULK WATER SALES 882 329 500 10,796 500 500 500 500 500 51-000-44-00-4426 LATE PENALTIES-WATER - - - 90,000 90,000 90,000 90,000 90,000 90,000 51-000-44-00-4430 WATER METER SALES 22,040 25,365 26,250 26,250 27,563 27,563 27,563 27,563 27,563 51-000-44-00-4440 WATER INFRASTRUCTURE FEE 685,188 696,716 675,000 690,000 334,560 334,560 334,560 334,560 334,560 51-000-44-00-4450 WATER CONNECTION FEES 96,140 106,450 126,250 59,850 59,850 59,850 59,850 59,850 59,850 51-000-44-00-4473 RECAPTURE FEES - - - - - - - - - 51-000-45-00-4500 INVESTMENT EARNINGS 1,888 282 300 1,700 2,000 2,500 3,000 3,500 4,000 51-000-46-00-4670 REIMB-EMPLOYEE INS CONTRIBUTIONS - - 7,225 7,872 - - - - - 51-000-46-00-4671 REIMB-LIFE INSURANCE - 241 160 51-000-46-00-4690 REIMB-MISCELLANEOUS - 1,771 - 200 - - - - - 51-000-48-00-4820 RENTAL INCOME 32,038 39,491 50,000 53,073 54,336 55,632 56,963 58,329 59,731 51-000-48-00-4821 BAD DEBT RECOVERY 4,437 3,517 - - - - - - - 51-000-48-00-4850 MISCELLANEOUS INCOME 4,318 98 - - - - - - - 51-000-49-00-4952 TRANSFER FROM SEWER 82,850 83,863 82,288 82,288 82,988 83,588 84,088 84,488 82,288 Revenue 2,628,534 2,855,198 2,801,379 3,1319811 2,641,090 2,671,612 2,661,616 29693,959 2,724,188 Water Operations 51-510-50-00-5010 SALARIES&WAGES 342,790 324,679 370,000 350,000 334,131 334,131 334,131 334,131 334,131 51-510-50-00-5020 OVERTIME 3,945 7,782 12,000 12,000 12,000 12,000 12,000 12,000 12,000 51-510-52-00-5212 RETIREMENT PLAN CONTRIBUTION 32,128 31,777 39,852 39,852 38,361 38,361 38,361 38,361 38,361 51-510-52-00-5214 FICA CONTRIBUTION 25,322 24,507 28,200 28,200 25,769 25,769 25,769 25,769 25,769 51-510-52-00-5216 GROUP HEALTH INSURANCE - - 103,966 103,966 90,661 99,727 109,700 116,282 123,259 51-510-52-00-5222 GROUP LIFE INSURANCE 1,210 1,000 750 758 765 773 780 51-510-52-00-5223 DENTAL INSURANCE 7,201 6,700 6,166 6,783 7,461 7,909 8,383 51-510-52-00-5224 VISION INSURANCE 829 750 825 908 998 1,058 1,122 51-510-52-00-5230 UNEMPLOYMENT INSURANCE 6,000 4,000 4,000 4,000 4,000 4,000 4,000 51-510-52-00-5231 LIABILITY INSURANCE 32,462 24,000 24,510 25,981 27,539 29,192 30,943 83 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected 51-510-54-00-5401 ADMINISTRATIVE CHARGEBACK 91,863 91,863 - 51-510-54-00-5405 BUILD PROGRAM - 11,970 - 54,590 - - - - - 51-510-54-00-5412 TRAINING&CONFERENCES 1,842 330 2,000 2,000 2,000 2,000 2,000 2,000 2,000 51-510-54-00-5415 TRAVEL&LODGING 390 287 1,600 1,600 1,600 1,600 1,600 1,600 1,600 51-510-54-00-5426 PUBLISHING&ADVERTISING 934 1,172 1,000 1,000 1,000 1,000 1,000 1,000 1,000 51-510-54-00-5429 WATER SAMPLES 10,265 4,294 14,000 14,000 14,000 14,000 14,000 14,000 14,000 51-510-54-00-5430 PRINTING&DUPLICATING 1,164 86 2,500 2,500 2,500 2,500 2,500 2,500 2,500 51-510-54-00-5440 TELECOMMUNICATIONS 15,598 19,205 24,500 24,500 24,500 24,500 24,500 24,500 24,500 51-510-54-00-5445 TREATMENT FACILITY SERVICES 64,626 85,003 100,000 100,000 100,000 100,000 100,000 100,000 100,000 51-510-54-00-5448 FILING FEES 4,123 5,888 6,200 6,200 6,200 6,200 6,200 6,200 6,200 51-510-54-00-5452 POSTAGE&SHIPPING 16,716 17,167 22,000 22,000 22,000 22,000 22,000 22,000 22,000 51-510-54-00-5460 DUES&SUBSCRIPTIONS 899 629 1,250 1,250 1,250 1,250 1,250 1,250 1,250 51-510-54-00-5462 PROFESSIONAL SERVICES 3,695 9,755 8,800 10,000 10,000 10,000 10,000 10,000 10,000 51-510-54-00-5466 LEGAL SERVICES - 2,000 2,000 2,000 2,000 2,000 2,000 2,000 51-510-54-00-5480 UTILITIES 262,977 239,606 299,250 270,000 283,500 297,675 312,559 328,187 344,596 51-510-54-00-5483 JULIE SERVICES 2,422 3,426 3,500 3,500 4,500 4,500 4,500 4,500 4,500 51-510-54-00-5485 RENTAL&LEASE PURCHASE - 396 1,000 1,000 1,000 1,000 1,000 1,000 1,000 51-510-54-00-5490 VEHICLE MAINTENANCE SERVICES 3,855 12,832 10,000 10,000 5,000 5,000 5,000 5,000 5,000 51-510-54-00-5498 PAYING AGENT FEES 1,552 1,552 1,600 1,600 1,400 1,400 1,400 1,400 1,400 51-510-54-00-5499 BAD DEBT 10,424 13,370 - 15,000 15,000 15,000 15,000 15,000 15,000 51-510-56-00-5600 WEARING APPAREL 2,206 3,045 4,000 4,000 4,000 4,000 4,000 4,000 4,000 51-510-56-00-5620 OPERATING SUPPLIES 21,468 16,036 21,425 21,425 25,000 25,000 25,000 25,000 25,000 51-510-56-00-5628 VEHICLE MAINTENANCE SUPPLIES - - - - 7,500 7,500 7,500 7,500 7,500 51-510-56-00-5630 SMALL TOOLS&EQUIPMENT 412 459 4,000 4,000 2,000 2,000 2,000 2,000 2,000 51-510-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE 338 560 6,000 6,000 6,000 6,000 6,000 6,000 6,000 51-510-56-00-5638 TREATMENT FACILITY SUPPLIES 176,762 177,643 165,000 165,000 155,000 155,000 155,000 155,000 155,000 51-510-56-00-5640 REPAIR&MAINTENANCE 995 7,368 9,500 9,500 9,500 9,500 9,500 9,500 9,500 51-510-56-00-5664 METERS&PARTS 32,136 29,092 46,000 46,000 52,000 46,000 46,000 46,000 46,000 51-510-56-00-5695 GASOLINE 30,008 33,646 38,199 36,001 40,873 43,734 46,795 50,071 53,576 51-510-60-00-6060 EQUIPMENT - - 16,000 16,000 10,000 10,000 10,000 10,000 10,000 51-510-60-00-6070 VEHICLES - - - - 18,000 - - - 51-510-60-00-6079 ROUTE 47 EXPANSION - 25,054 116,000 75,305 129,094 129,094 129,094 129,094 129,094 84 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected 51-510-75-00-7502 GRANDE RESERVE COURT ORDER 275,865 275,865 160,923 160,921 - - - - Debt Service-2007A Bond 51-510-83-00-8000 PRINCIPAL PAYMENT 10,000 10,000 10,000 10,000 15,000 15,000 15,000 15,000 15,000 51-510-83-00-8050 INTEREST PAYMENT 124,266 123,866 123,454 123,454 123,041 122,423 121,793 121,163 120,525 Debt Service-2002 Capital Appreciation Debt Certificates 51-510-85-00-8000 PRINCIPAL PAYMENT 215,000 285,000 365,000 365,000 - - - - - 51-510-85-00-8050 INTEREST PAYMENT - - - - - - - - - Debt Service-2003 Debt Certificates 51-510-86-00-8000 PRINCIPAL PAYMENT - - - - 100,000 100,000 100,000 100,000 100,000 51-510-86-00-8050 INTEREST PAYMENT 33,150 33,150 33,150 33,150 33,150 29,350 25,450 21,450 17,300 Debt Service-2006A Refunding Debt Certificates 51-510-87-00-8000 PRINCIPAL PAYMENT 70,000 70,000 355,000 355,000 405,000 420,000 435,000 460,000 475,000 51-510-87-00-8050 INTEREST PAYMENT 91,306 88,506 219,806 219,806 205,606 189,406 172,606 155,206 136,806 Debt Service-2005C Bond 51-510-88-00-8000 PRINCIPAL PAYMENT 85,000 90,000 90,000 90,000 95,000 100,000 105,000 110,000 110,000 51-510-88-00-8050 INTEREST PAYMENT 80,700 77,725 74,575 74,575 70,975 67,175 63,175 58,975 54,575 Debt Service-IEPA Loan L17-156300 51-510-89-00-8000 PRINCIPAL PAYMENT 83,500 85,600 87,754 87,754 89,961 92,224 94,544 96,923 99,361 51-510-89-00-8050 INTEREST PAYMENT 41,531 39,430 37,277 37,277 35,069 32,806 30,486 28,108 25,669 Expenses 2,272,173 2,379,621 3,085,983 3,053,376 29648,392 2,684,253 2,6919176 2,722,600 2,739,200 Surplus(Deficit) 356,361 475,577 (284,604) 78,435 (7,301) (12,641) (29,560) (28,642) (15,012) Fund Balance Equiv 825,261 1,300,837 642,452 1,379,272 19371,971 19359,330 1,3299770 1,301,128 19286,117 36.32% 54.67% 20.82% 45.17% 51.80% 50.64% 49.41% 47.79% 46.95% 85 Sewer Fund(52) The Sewer Fund is an enterprise fund which is comprised of both a capital and operational budget. The capital portion is used for improvement and expansion of the sanitary sewer infrastructure while the operational side allows the City to service and maintain sanitary sewer systems. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Revenue Taxes - 1,750,206 263,850 262,543 114,940 Licenses&Permits - 4,000 - 18,000 - - - - - Charges for Service 1,471,981 1,362,022 1,368,380 1,347,769 1,097,560 1,097,560 1,097,560 1,097,560 1,097,560 Investment Earnings 1,517 2,405 3,000 6,200 5,500 5,500 5,000 4,500 4,500 Reimbursements 4,576 1,741 4,587 8,740 - - - - - Other Financing Sources - - - - 1,137,220 1,133,972 1,134,654 1,134,052 1,137,166 Total Revenue 1,478,074 3,120,374 1,639,817 1,643,252 2,355,220 2,237,032 2,237,214 2,236,112 2,239,226 Expenses Salaries 241,621 198,218 212,000 212,000 192,000 192,000 192,000 192,000 192,000 Benefits 40,046 33,563 132,802 126,492 111,144 117,730 124,936 130,100 135,574 Contractual Services 135,927 140,460 73,400 102,400 80,950 83,943 86,785 90,084 93,548 Supplies 51,419 45,381 65,711 69,673 83,206 87,792 92,687 97,915 101,203 Capital Outlay - 25,054 60,000 38,951 66,773 96,773 66,773 66,773 66,773 Developer Commitments 30,996 30,996 180,996 30,996 - - - - - Debt Service 1,252,597 1,416,416 1,088,013 1,088,013 1,968,119 2,054,461 1,865,399 1,865,857 1,877,110 Other Financing Uses 82,850 604,582 82,288 82,288 82,988 83,588 84,088 84,488 82,288 Total Expenses 1,835,456 2,494,670 1,895,210 1,750,812 2,585,179 2,716,285 2,512,666 2,527,216 2,548,495 Surplus(Deficit) (357,382) 625,704 (255,393) (107,560) (229,959) (479,253) (275,452) (291,104) (309,269) Ending Fund Balance Equivalent 2,377,831 3,003,537 2,625,761 2,895,977 2,666,019 2,186,765 1,911,313 1,620,209 1,310,940 129.55% 120.40% 138.55% 165.41% 103.13% 80.51% 76.07% 64.11% 51.44% r $4,000 Fun dMaIanceTquivalent $3,000 3 $2,000 $1,000 $0 86 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Sewer-52 52-000-40-00-4009 PROPERTY TAXES-2004B BOND 257,989 263,850 262,543 114,940 52-000-40-00-4013 PROPERTY TAXES-2005D BOND 1,382,408 - - - 52-000-40-00-4014 PROPERTY TAXES-2008 BOND 109,809 - 52-000-42-00-4216 BUILD PROGRAM PERMITS 4,000 - 18,000 - - - - 52-000-44-00-4435 SEWER MAINTENANCE FEES 731,743 742,022 728,280 741,255 740,000 740,000 740,000 740,000 740,000 52-000-44-00-4440 SEWER INFRASTRUCTURE FEE - - - - 334,560 334,560 334,560 334,560 334,560 52-000-44-00-4455 SW CONNECTION FEES-OPERATIONS 4,000 4,800 5,100 1,000 1,000 1,000 1,000 1,000 1,000 52-000-44-00-4456 SW CONNECTION FEES-CAPITAL 38,000 43,200 35,000 7,000 10,000 10,000 10,000 10,000 10,000 52-000-44-00-4457 SW CONNECTION FEES-ROB ROY 698,000 572,000 600,000 586,000 - - - - - 52-000-44-00-4462 LATE PENALTIES-SEWER - - - 12,000 12,000 12,000 12,000 12,000 12,000 52-000-44-00-4465 RIVER CROSSING FEES 238 514 - - - - - 52-000-44-00-4473 RECAPTURE FEES - - - - - - - - - 52-000-45-00-4500 INVESTMENT EARNINGS 1,517 2,405 3,000 6,200 5,500 5,500 5,000 4,500 4,500 52-000-46-00-4670 REIMB-EMPLOYEE INS CONTRIBUTIONS - - 4,587 4,637 - - - - - 52-000-46-00-4690 REIMB-MISCELLANEOUS 4,576 1,741 - 4,103 - - - - - 52-000-49-00-4901 TRANSFER FROM GENERAL - - - - 1,137,220 1,133,972 1,134,654 1,134,052 1,137,166 Revenue 1,478,074 3,120,374 1,639,817 1,643,252 2,355,220 2,2379032 2,237,214 2,2369112 29239,226 Sewer Operations 52-520-50-00-5010 SALARIES&WAGES 241,173 198,017 210,000 210,000 190,000 190,000 190,000 190,000 190,000 52-520-50-00-5020 OVERTIME 448 201 2,000 2,000 2,000 2,000 2,000 2,000 2,000 52-520-52-00-5212 RETIREMENT PLAN CONTRIBUTION 22,383 18,927 21,290 21,290 21,500 21,500 21,500 21,500 21,500 52-520-52-00-5214 FICA CONTRIBUTION 17,663 14,636 18,000 18,000 14,500 14,500 14,500 14,500 14,500 52-520-52-00-5216 GROUP HEALTH INSURANCE - - 63,595 63,595 51,500 56,650 62,315 66,054 70,017 52-520-52-00-5222 GROUP LIFE INSURANCE 537 537 425 429 434 438 442 52-520-52-00-5223 DENTAL INSURANCE 4,687 4,687 4,240 4,664 5,130 5,438 5,765 52-520-52-00-5224 VISION INSURANCE 532 532 475 523 575 609 646 52-520-52-00-5230 UNEMPLOYMENT INSURANCE 2,571 2,100 2,500 2,500 2,500 2,500 2,500 52-520-52-00-5231 LIABILITY INSURANCE - - 21,590 15,750 16,004 16,964 17,982 19,061 20,205 52-520-54-00-5401 ADMINISTRATIVE CHARGEBACK 83,045 83,045 - - - - - - - 87 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected 52-520-54-00-5405 BUILD PROGRAM 4,000 - 18,000 - - - - - 52-520-54-00-5412 TRAINING&CONFERENCES - 500 500 500 500 500 500 500 52-520-54-00-5415 TRAVEL&LODGING 500 500 500 500 500 500 500 52-520-54-00-5430 PRINTING&DUPLICATING - - 100 100 100 100 100 100 100 52-520-54-00-5440 TELECOMMUNICATIONS 1,399 1,699 1,800 1,800 2,500 2,500 2,500 2,500 2,500 52-520-54-00-5444 LIFT STATION SERVICES 5,623 16,541 15,000 15,000 15,750 16,538 17,364 18,233 19,144 52-520-54-00-5462 PROFESSIONAL SERVICES 4,022 5,960 5,000 5,000 5,000 5,000 5,000 5,000 5,000 52-520-54-00-5480 UTILITIES 21,071 19,782 42,000 42,000 44,100 46,305 48,620 51,051 53,604 52-520-54-00-5485 RENTAL&LEASE PURCHASE - 396 1,500 1,500 1,500 1,500 1,500 1,500 1,500 52-520-54-00-5490 VEHICLE MAINTENANCE SERVICES 4,908 3,997 4,000 12,000 5,000 5,000 5,000 5,000 5,000 52-520-54-00-5498 PAYING AGENT FEES - 2,511 3,000 3,000 3,000 3,000 2,700 2,700 2,700 52-520-54-00-5499 BAD DEBT 15,859 2,529 - 3,000 3,000 3,000 3,000 3,000 3,000 52-520-56-00-5600 WEARING APPAREL 1,830 2,753 2,500 2,500 2,500 2,500 2,500 2,500 2,500 52-520-56-00-5610 OFFICE SUPPLIES 1,072 519 2,000 2,000 2,000 2,000 2,000 2,000 2,000 52-520-56-00-5613 LIFT STATION MAINTENANCE 4,747 1,312 10,000 10,000 10,500 11,025 11,576 12,155 12,763 52-520-56-00-5620 OPERATING SUPPLIES 1,891 3,690 4,500 4,500 4,500 4,500 4,500 4,500 4,500 52-520-56-00-5628 VEHICLE MAINTENANCE SUPPLIES - - - - 2,000 2,000 2,000 2,000 2,000 52-520-56-00-5630 SMALL TOOLS&EQUIPMENT 1,354 781 4,500 4,500 2,500 2,500 2,500 2,500 2,500 52-520-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE 879 77 3,000 3,000 1,200 1,200 1,200 1,200 1,200 52-520-56-00-5640 REPAIR&MAINTENANCE 10,954 5,246 10,000 10,000 26,750 28,623 30,626 32,770 32,770 52-520-56-00-5695 GASOLINE 28,692 31,003 29,211 33,173 31,256 33,444 35,785 38,290 40,970 52-520-60-00-6070 VEHICLES - - - - - 30,000 - - - 52-520-60-00-6079 ROUTE 47 EXPANSION - 25,054 60,000 38,951 66,773 66,773 66,773 66,773 66,773 52-520-75-00-7500 LENNAR-RAINTREE SEWER RECPATURE 30,996 30,996 30,996 30,996 - - - - - 52-520-75-00-7501 WINDETT RIDGE-SEWER RECAPTURE - - 150,000 - - - - - - Debt Service-2004B Bond 52-520-84-00-8000 PRINCIPAL PAYMENT 155,000 160,000 170,000 170,000 280,000 375,000 395,000 410,000 435,000 52-520-84-00-8050 INTEREST PAYMENT 103,300 98,650 93,850 93,850 88,750 78,950 65,825 52,000 35,600 Debt Service-2003 IRBB Debt Certificates 52-520-90-00-8000 PRINCIPAL PAYMENT 90,000 95,000 100,000 100,000 100,000 105,000 110,000 115,000 120,000 52-520-90-00-8050 INTEREST PAYMENT 73,653 70,143 66,248 66,248 62,048 57,648 52,870 47,755 42,293 Debt Service-2004A Bond 88 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected 52-520-91-00-8000 PRINCIPAL PAYMENT 160,000 170,000 175,000 175,000 180,000 190,000 52-520-91-00-8050 INTEREST PAYMENT 28,573 24,093 18,738 18,738 13,050 6,840 - - - Debt Service-2011 Refunding Bond 52-520-92-00-8000 PRINCIPAL PAYMENT - - - 660,000 685,000 715,000 745,000 780,000 52-520-92-00-8050 INTEREST PAYMENT 225,354 318,147 318,147 477,220 448,972 419,654 389,052 357,166 Debt Service-2005D Bond 52-520-93-00-8000 PRINCIPAL PAYMENT - - - - - - - - - 52-520-93-00-8050 INTEREST PAYMENT 385,950 332,346 Debt Service-2008 Refunding Bond 52-520-94-00-8000 PRINCIPAL PAYMENT - - 52-520-94-00-8050 INTEREST PAYMENT 110,090 94,800 - - Debt Service-IEPA Loan L17-013000 52-520-95-00-8000 PRINCIPAL PAYMENT 35,357 36,635 37,958 37,958 52-520-95-00-8050 INTEREST PAYMENT 3,623 2,345 1,022 1,022 - - - - - Debt Service-IEPA Loan L17-115300 52-520-96-00-8000 PRINCIPAL PAYMENT 84,107 86,329 88,610 88,610 90,952 93,355 95,821 98,353 100,952 52-520-96-00-8050 INTEREST PAYMENT 22,944 20,721 18,440 18,440 16,099 13,696 11,229 8,697 6,099 52-520-99-00-9951 TRANSFER TO WATER 82,850 83,863 82,288 82,288 82,988 83,588 84,088 84,488 82,288 52-520-99-00-9999 TRANSFER TO 2011 BOND ESCROW - 520,719 - - - - - - - Expenses 1,835,456 2,494,670 19895,210 1,750,812 2,585,179 2,716,285 2,512,666 2,527,216 2,548,495 Surplus(Deficit) (357,382) 625,704 (255,393) (107,560) (229,959) (479,253) (275,452) (291,104) (3099269) Fund Balance Equiv 29377,831 3,003,537 2,6259761 2,895,977 2,666,019 2,186,765 1,911,313 1,620,209 1,310,940 129.55% 120.40% 138.55% 165.41% 103.13% 80.51% 76.07% 64.11% 51.44% 89 Land Cash Fund (72) Land-Cash funds are dedicated by developers through the contribution ordinance to serve the immediate and future needs of park and recreation of residents in new subdivisions.Land for park development and cash spent on recreational facilities is often matched through grant funding to meet the community's recreation needs at a lower cost to the City. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Revenue Intergovernmental 42,285 400,000 400,000 400,000 96,000 - - 400,000 - Land Cash Contributions 432,354 30,767 20,500 52,106 20,500 23,000 23,000 23,000 23,000 Other Financing Sources - - - - 50,000 - - - - Total Revenue 474,639 430,767 420,500 452,106 166,500 23,000 23,000 423,000 23,000 Expenditures Contractual Services 60,449 20,084 - - - - - - - Capital Outlay 197,470 316,836 323,825 72,247 89,000 356,850 263,000 13,000 63,000 Total Expenditures 257,919 336,920 323,825 72,247 89,000 356,850 263,000 13,000 63,000 Surplus(Deficit) 216,720 93,847 96,675 379,859 77,500 (333,850) (240,000) 410,000 (40,000) Ending Fund Balance (388,625) (294,778) (172,534) 85,081 162,581 (171,269) (411,269) (1,269) (41,269) FundlEalance $200 r M $0 3 F ($200) ($400) ($600) 90 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Land Cash-72 72-000-41-00-4170 STATE GRANTS 42,285 - 72-000-41-00-4171 OSLAD GRANT-PRAIRIE MEADOWS - 400,000 - - 72-00041-004173 OSLAD GRANT-RAINTREE - 400,000 400,000 - 72-00041-004174 RTP GRANT-CLARK PARK - - 96,000 - 72-000-41-004175 OSLAD GRANT-RIVERFRONT GRANT - 400,000 72-000-47-00-4701 WHITE OAK UNIT 3&4 - - 72-000-47-00-4702 WHISPERING MEADOWS(K HILL) 312,655 - - - - - - - 72-000-47-00-4703 AUTUMN CREEK 18,460 30,767 20,000 50,000 20,000 20,000 20,000 20,000 20,000 72-000-47-00-4704 BLACKBERRY WOODS 568 - 500 568 500 500 500 500 500 72-000-47-00-4705 BRISTOL BAY 100,000 - - - - - - - 72-000-47-00-4706 CALEDONIA - 2,500 2,500 2,500 2,500 72-000-47-00-4707 RIVER'S EDGE 671 - - - - - - 72-000-47-00-4708 COUNTRY HILLS - 1,538 72-000-49-00-4925 TRANSFER FROM VEHICLE&EQUIPMENT - - - - 50,000 - - - - Revenue 474,639 430,767 420,500 452,106 166,500 23,000 23,000 423,000 23,000 72-720-54-00-5401 ADMINISTRATIVE CHARGEBACK 60,449 20,084 - - - - - - - 72-720-60-00-6032 MOSIER HOLDING COSTS 10,000 11,000 12,000 12,000 13,000 13,000 13,000 13,000 13,000 72-720-60-00-6036 RAINTREE VILLAGE 88,175 305,836 191,825 40,247 - - - - - 72-720-60-00-6038 WHEATON WOODS NATURE TRAIL 213 - - - 72-720-60-00-6039 BRISTOL BAY-PARK A 85,062 72-720-60-00-6043 BRISTOL BAY REGIONAL PARK 14,020 - - - 72-720-60-00-6044 CLARK PARK - 120,000 20,000 76,000 - - 72-720-60-00-6045 RIVERFRONT PARK - - - 200,000 200,000 72-720-60-00-6046 GRANDE RESERVE PARK A - 50,000 72-720-60-00-6047 GRANDE RESERVE PARK B 143,850 - 91 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected 72-720-60-00-6049 RAINTREE PARK C - - - - - - - - 50,000 Expenditures 257,919 336,920 323,825 72,247 89,000 356,850 263,000 13,000 63,000 Surplus(Deficit) 216,720 93,847 96,675 379,859 77,500 (333,850) (240,000) 410,000 (40,000) Fund Balance (388,625) (294,778) (172,534) 85,081 162,581 (171,269) (411,269) (1,269) (41,269) 92 Parks and Recreation Fund (79) This fund accounts for the daily operations of the Parks and Recreation Department. Programs,classes,special events and maintenance of City wide park land and public facilities make up the day to day operations. Programs and classes consist of a wide variety of options serving children through senior citizens. Special events range from Music Under the Stars to Home Town Days. City wide maintenance consists of over two hundred acres at more than fifty sites including buildings,boulevards,parks,utility locations and natural areas. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Revenue Charges for Service 220,962 265,699 220,000 248,500 240,000 240,000 240,000 240,000 240,000 Investment Earnings 301 175 200 250 200 200 200 200 200 Reimbursements 7,329 3,336 11,661 12,265 - - - - - Miscellaneous 186,780 193,688 263,700 202,235 223,000 223,000 223,000 223,000 232,700 Other Financing Sources 951,890 736,710 955,886 955,886 1,765,504 1,110,111 1,192,708 1,217,069 1,229,444 Total Revenue 1,367,262 1,199,608 1,451,447 1,419,136 2,228,704 1,573,311 1,655,908 1,680,269 1,702,344 Expenditures Salaries 687,511 651,906 702,800 665,800 782,469 783,969 785,544 787,198 788,934 Benefits 109,114 107,010 296,477 302,766 332,398 352,014 373,590 387,836 402,936 Contractual Services 126,382 147,598 177,530 161,630 227,280 222,530 196,993 201,678 206,598 Supplies 237,847 244,584 329,960 275,962 291,650 293,358 295,186 297,141 299,233 Other Financing Uses - - - - 556,957 - - - - Total Expenditures 1,160,854 1,151,098 1,506,767 1,406,158 2,190,754 1,651,871 1,651,312 1,673,853 1,697,702 Surplus(Deficit) 206,408 48,510 (55,320) 12,978 37,950 (78,560) 4,596 6,416 4,642 Ending Fund Balance 231,558 280,065 185,635 293,043 330,993 252,433 257,029 263,445 268,088 19.95% 24.33% 12.32% 20.84% 15.11% 15.28% 15.57% 15.74% 15.79% $400 FundlEalance $300 =2 $200 $100 $0 93 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Parks and Recreation-79 79-00044-00-4402 SPECIAL EVENTS 6,935 18,095 33,500 30,000 30,000 30,000 30,000 30,000 79-000-44-00-4403 CHILD DEVELOPMENT 41,756 58,810 50,000 50,000 50,000 50,000 50,000 50,000 79-000-44-00-4404 ATHLETICS&FITNESS - 124,164 113,095 130,000 130,000 130,000 130,000 130,000 130,000 79-000-44-00-4439 PROGRAM FEES 189,890 53,905 - - - - - - - 79-00044-004441 CONCESSION REVENUE 31,072 38,939 30,000 35,000 30,000 30,000 30,000 30,000 30,000 79-000-45-00-4500 INVESTMENT EARNINGS 301 175 200 250 200 200 200 200 200 79-000-46-00-4670 REIMB-EMPLOYEE INS CONTRIBUTIONS - - 11,661 12,265 - - - - - 79-000-46-00-4690 REIMB-MISCELLANEOUS 7,329 3,336 - - - - - - - 79-000-48-00-4820 RENTAL INCOME 22,471 54,240 48,000 50,000 55,000 55,000 55,000 55,000 55,000 79-000-48-00-4825 PARK RENTALS - 27,143 25,000 25,000 25,000 25,000 25,000 25,000 25,000 79-000-48-00-4843 HOMETOWN DAYS 137,142 100,960 175,000 119,235 135,000 135,000 135,000 135,000 135,000 79-000-48-004846 SPONSORSHIPS&DONATIONS 7,445 4,314 14,700 5,000 5,000 5,000 5,000 5,000 14,700 79-000-48-00-4850 MISCELLANEOUS INCOME 19,722 7,031 1,000 3,000 3,000 3,000 3,000 3,000 3,000 79-000-49-00-4901 TRANSFER FROM GENERAL 951,890 736,710 955,886 955,886 1,765,504 1,110,111 1,192,708 1,217,069 1,229,444 Revenue 1,367,262 1,199,608 1,451,447 1,419,136 2,228,704 1,573,311 1,655,908 1,680,269 1,702,344 Parks Department 79-790-50-00-5010 SALARIES&WAGES 355,091 369,514 410,000 400,000 434,602 434,602 434,602 434,602 434,602 79-790-50-00-5015 PART-TIME SALARIES 15,969 16,833 17,000 17,000 17,000 17,000 17,000 17,000 17,000 79-790-50-00-5020 OVERTIME 439 50 3,000 3,000 3,000 3,000 3,000 3,000 3,000 79-790-52-00-5212 RETIREMENT PLAN CONTRI3UTION 32,914 35,461 43,693 43,693 48,498 48,498 48,498 48,498 48,498 79-790-52-00-5214 FICA CONTRIBUTION 27,503 28,869 34,000 34,000 34,000 34,000 34,000 34,000 34,000 79-790-52-00-5216 GROUP HEALTH INSURANCE - - 126,842 126,842 111,307 122,438 134,681 142,762 151,328 79-790-52-00-5222 GROUP LIFE INSURANCE 1,208 1,208 1,000 1,010 1,020 1,030 1,041 79-790-52-00-5223 DENTAL INSURANCE 9,179 9,179 10,232 11,255 12,381 13,124 13,911 79-790-52-00-5224 VISION INSURANCE - - 1,104 1,104 1,104 1,214 1,336 1,416 1,501 79-790-54-00-5412 TRAINING&CONFERENCES 309 2,604 2,600 2,600 4,000 4,000 4,000 4,000 4,000 79-790-54-00-5415 TRAVEL&LODGING - 332 750 750 2,000 2,000 2,000 2,000 2,000 79-790-54-00-5440 TELECOMMUNICATIONS 1,802 3,330 3,780 3,780 4,780 4,780 4,780 4,780 4,780 94 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected 79-790-54-00-5462 PROFESSIONAL SERVICES 3,323 4,748 4,500 4,500 4,500 4,500 4,500 4,500 4,500 79-790-54-00-5466 LEGAL SERVICES 1,749 3,701 4,000 4,000 4,000 4,000 4,000 4,000 4,000 79-790-54-00-5485 RENTAL&LEASE PURCHASE 188 2,017 2,500 2,500 2,500 2,500 2,500 2,500 2,500 79-790-54-00-5495 OUTSIDE REPAIR&MAINTENANCE - - 17,500 17,500 22,500 22,500 22,500 22,500 22,500 79-790-56-00-5600 WEARING APPAREL 4,031 4,123 4,100 4,100 4,100 4,100 4,100 4,100 4,100 79-790-56-00-5610 OFFICE SUPPLIES 152 293 300 300 300 300 300 300 300 79-790-56-00-5620 OPERATING SUPPLIES 11,232 23,528 22,500 22,500 22,500 22,500 22,500 22,500 22,500 79-790-56-00-5630 SMALL TOOLS&EQUIPMENT 1,785 2,374 2,250 2,250 2,250 2,250 2,250 2,250 2,250 79-790-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE - - 500 500 500 500 500 500 500 79-790-56-00-5640 REPAIR&MAINTENANCE 44,231 51,312 50,500 50,500 50,500 50,500 50,500 50,500 50,500 79-790-56-00-5695 GASOLINE - - 20,000 20,000 21,400 22,898 24,501 26,216 28,051 500,718 549,089 7819806 771,806 806,573 820,345 835,449 846,078 857,362 Recreation Department 79-795-50-00-5010 SALARIES&WAGES 248,541 197,710 185,000 200,000 245,067 245,067 245,067 245,067 245,067 79-795-50-00-5015 PART-TIME SALARIES 12,708 17,013 25,000 10,500 15,000 15,000 15,000 15,000 15,000 79-795-50-00-5020 OVERTIME - - 300 300 300 300 300 300 300 79-795-50-00-5045 CONCESSION WAGES 9,021 11,542 12,500 10,000 12,500 12,500 12,500 12,500 12,500 79-795-50-00-5046 PRE-SCHOOL WAGES 23,085 22,476 25,000 15,000 30,000 31,500 33,075 34,729 36,465 79-795-50-00-5052 INSTRUCTORS WAGES 22,657 16,768 25,000 10,000 25,000 25,000 25,000 25,000 25,000 79-795-52-00-5212 RETIREMENT PLAN CONTRIBUTION 24,798 23,137 19,884 24,300 27,300 27,300 27,300 27,300 27,300 79-795-52-00-5214 FICA CONTRIBUTION 23,899 19,543 16,000 18,034 25,000 25,000 25,000 25,000 25,000 79-795-52-00-5216 GROUP HEALTH INSURANCE - - 41,094 41,094 67,943 74,737 82,211 87,144 92,372 79-795-52-00-5222 GROUP LIFE INSURANCE 473 450 600 606 612 618 624 79-795-52-00-5223 DENTAL INSURANCE 2,675 2,566 4,839 5,323 5,855 6,207 6,579 79-795-52-00-5224 VISION INSURANCE - - 325 296 575 633 696 737 782 79-795-54-00-5412 TRAINING&CONFERENCES 680 581 2,000 2,000 3,000 3,000 3,000 3,000 3,000 79-795-54-00-5415 TRAVEL&LODGING - 369 1,000 1,000 1,500 1,500 1,500 1,500 1,500 79-795-54-00-5426 PUBLISHING&ADVERTISING 27,872 27,026 27,000 27,000 27,000 27,000 27,000 27,000 27,000 79-795-54-00-5440 TELECOMMUNICATIONS 5,517 2,847 4,300 3,000 7,000 7,000 7,000 7,000 7,000 79-795-54-00-5447 SCHOLARSHIPS 221 685 2,500 2,500 2,500 2,500 2,500 2,500 2,500 79-795-54-00-5452 POSTAGE&SHIPPING 7,006 3,128 8,000 2,000 4,000 4,000 4,000 4,000 4,000 95 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected 79-795-54-00-5460 DUES&SUBSCRIPTIONS 482 1,375 1,500 1,500 1,500 1,500 1,500 1,500 1,500 79-795-54-00-5462 PROFESSIONAL SERVICES 49,076 73,265 60,000 60,000 65,000 68,250 71,663 75,246 79,008 79-795-54-00-5480 UTILITIES 21,229 9,538 23,100 15,000 20,000 21,000 22,050 23,153 24,310 79-795-54-00-5485 RENTAL&LEASE PURCHASE 2,459 2,558 4,500 4,500 4,500 4,500 4,500 4,500 4,500 79-795-54-00-5495 OUTSIDE REPAIR&MAINTENANCE 1,387 106 1,000 500 40,000 1,000 1,000 1,000 1,000 79-795-54-00-5496 PROGRAM REFUNDS 3,082 9,388 7,000 7,000 7,000 7,000 7,000 7,000 7,000 79-795-54-00-5497 PROPERTY TAX PAYMENT - - - - - 30,000 - - - 79-795-56-00-5602 HOMETOWN DAYS SUPPLIES 99,903 84,982 140,000 91,712 100,000 100,000 100,000 100,000 100,000 79-795-56-00-5606 PROGRAM SUPPLIES 47,154 47,065 55,000 55,000 55,000 55,000 55,000 55,000 55,000 79-795-56-00-5607 CONCESSION SUPPLIES 17,834 19,144 18,000 15,000 18,000 18,000 18,000 18,000 18,000 79-795-56-00-5610 OFFICE SUPPLIES 2,466 1,792 3,000 3,000 3,000 3,000 3,000 3,000 3,000 79-795-56-00-5620 OPERATING SUPPLIES 4,138 6,533 5,500 7,500 7,500 7,500 7,500 7,500 7,500 79-795-56-00-5630 SMALL TOOLS&EQUIPMENT 283 - 2,000 500 1,000 1,000 1,000 1,000 1,000 79-795-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE 2,600 1,522 500 500 500 500 500 500 500 79-795-56-00-5640 REPAIR&MAINTENANCE 412 920 2,000 1,000 2,000 2,000 2,000 2,000 2,000 79-795-56-00-5645 BOOKS&PUBLICATIONS - - 100 100 100 100 100 100 100 79-795-56-00-5690 SUPPLIES-GRANT REIMBURSABLE - - 500 - - - - - - 79-795-56-00-5695 GASOLINE 1,626 996 3,210 1,500 3,000 3,210 3,435 3,675 3,932 79-795-99-00-9980 TRANSFER TO RECREATION CENTER - - - - 556,957 - - - 660,136 602,009 724,961 634,352 1,384,181 831,526 815,863 827,775 840,340 Expenditures 1,160,854 1,151,098 1,506,767 1,406,158 2,190,754 1,651,871 1,651,312 1,673,853 1,697,702 Surplus(Deficit) 206,408 489510 (55,320) 12,978 37,950 (78,560) 4,596 6,416 4,642 Fund Balance 231,558 280,065 185,635 293,043 330,993 252,433 257,029 263,445 268,088 19.95% 24.33% 12.32% 20.84% 15.11% 15.28% 15.57% 15.74% 15.79% 96 Recreation Center Fund (80) The REC Center is a 38,000 square foot,full-service fitness and recreation facility leased by the City and operated by the Parks and Recreation Department. This fund is scheduled to be closed out in fiscal year 2014. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Revenue Charges for Service 608,154 620,489 607,000 498,750 61,000 - - - - Miscellaneous 11,864 14,074 15,500 14,456 - - - - - Other Financing Sources - - - - 556,957 - - - - Total Revenue 620,018 634,563 622,500 513,206 617,957 - - - - Expenses Salaries 224,988 201,757 223,000 174,250 20,000 - - - - Benefits 28,603 25,706 29,212 29,179 - - - - - Contractual Services 384,218 392,972 408,250 476,050 114,250 - - - - Supplies 49,451 39,041 43,171 81,194 16,239 - - - - Total Expenses 687,260 659,476 703,633 760,673 150,489 - - - - Surplus(Deficit) (67,242) (24,913) (81,133) (247,467) 467,468 - - - - Ending Fund Balance Equivalent (195,087) (220,001) (367,521) (467,468) 0 0 0 0 0 -28.39% -33.36% -52.23% -61.45% 0.00% 0.00% 0.00% 0.00% 0.00% Fu nd[Ba la nce[Eq uiva lent h $200 . ra r ra $0 0 F ($200) ($400) ($600) 97 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Recreation Center 80-000-44-00-4439 PROGRAM FEES 130,565 97,070 100,000 60,000 - 80-000-44-00-4441 CONCESSION REVENUE 14,692 10,661 12,500 6,500 500 80-000-44-00-4444 MEMBERSHIP FEES 418,685 465,488 450,000 400,000 60,000 80-000-44-00-4445 GUEST FEES 7,072 8,939 7,000 6,500 500 80-000-44-00-4446 SWIM CLASS FEES 27,013 30,932 25,000 20,000 - 80-000-44-00-4447 PERSONAL TRAINING FEES 8,055 4,910 10,000 5,000 80-000-44-00-4448 TANNING SESSION FEES 2,072 2,489 2,500 750 80-000-48-00-4820 RENTAL INCOME 7,103 13,017 13,000 13,000 80-000-48-004846 SCHOLARSHIPS&DONATIONS 3,170 760 2,000 1,356 80-000-48-00-4850 MISCELLANEOUS INCOME 1,591 297 500 100 - 80-000-49-00-4979 TRANSFER FROM PARKS&REC - - - - 556,957 Revenue 620,018 634,563 622,500 513,206 617,957 - - - - 80-800-50-00-5010 SALARIES&WAGES 33,542 29,087 28,000 26,250 - 80-800-50-00-5015 PART-TIME SALARIES 96,666 88,234 100,000 78,000 20,000 80-800-50-00-5046 PRE-SCHOOL WAGES 38,362 30,255 35,000 15,000 - 80-800-50-00-5052 INSTRUCTORS WAGES 56,418 54,181 60,000 55,000 80-800-52-00-5212 RETIREMENT PLAN CONTRIBUTION 11,529 10,213 10,181 10,181 80-800-52-00-5214 FICA CONTRIBUTION 17,074 15,493 17,708 17,708 80-800-52-00-5216 GROUP HEALTH INSURANCE - - 1,200 1,200 80-800-52-00-5222 GROUP LIFE INSURANCE 123 90 80-800-52-00-5223 DENTAL INSURANCE - - 80-800-52-00-5224 VISION INSURANCE 80-800-54-00-5412 TRAINING&CONFERENCES - - 80-800-54-00-5415 TRAVEL&LODGING - - 200 80-800-54-00-5426 PUBLISHING&ADVERTISING 732 192 1,500 - - 80-800-54-00-5440 TELECOMMUNICATIONS 4,349 3,198 3,600 3,600 720 80-800-54-00-5447 SCHOLARSHIPS 389 - - - - 80-800-54-00-5452 POSTAGE&SHIPPING - - 600 300 60 80-800-54-00-5460 DUES&SUBSCRIPTIONS 114 200 200 40 98 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected 80-800-54-00-5462 PROFESSIONAL SERVICES 32,851 15,810 20,000 15,000 3,000 80-800-54-00-5480 UTILITIES 55,117 46,030 55,650 55,650 11,130 80-800-54-00-5485 RENTAL&LEASE PURCHASE 215,000 223,647 236,000 330,000 38,000 80-800-54-00-5495 OUTSIDE REPAIR&MAINTENANCE 13,627 37,751 15,000 7,000 1,400 80-800-54-00-5496 PROGRAM REFUNDS 8,473 4,727 5,500 5,500 1,100 80-800-54-00-5497 PROPERTY TAX PAYMENT 53,680 61,503 70,000 58,800 58,800 80-800-56-00-5606 PROGRAM SUPPLIES 11,676 12,125 15,000 7,500 1,500 80-800-56-00-5607 CONCESSION SUPPLIES 10,029 6,302 7,000 7,000 1,400 80-800-56-00-5610 OFFICE SUPPLIES 1,730 892 2,600 1,500 300 80-800-56-00-5620 OPERATING SUPPLIES 4,543 7,039 6,200 3,000 600 80-800-56-00-5630 SMALL TOOLS&EQUIPMENT 8,525 - - - - 80-800-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE 3,180 1,000 1,000 1,000 200 80-800-56-00-5640 REPAIR&MAINTENANCE 9,768 11,371 11,000 61,000 12,200 80-800-56-00-5645 BOOKS&PUBLICATIONS - 30 50 194 39 80-800-56-00-5695 GASOLINE - 282 321 - - Expenses 687,260 659,476 703,633 760,673 150,489 Surplus(Deficit) (67,242) (24,913) (81,133) (247,467) 467,468 Fund Balance Equiv (195,087) (220,001) (367,521) (467,468) 0 0 0 0 0 -28.39% -33.36% -52.23% -61.45% - 99 Library Operations Fund(82) The Yorkville Public Library provides the people of the community,from pre-school through maturity,with access to a collection of books and other materials which will serve their educational,cultural and recreational needs. The Library board and staff strive to provide the community an environment that promotes the love of reading. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Revenue Taxes 1,252,191 692,476 707,500 691,905 670,415 700,000 700,000 700,000 725,000 Intergovernmental 24,410 22,212 22,200 23,852 22,200 22,200 22,200 22,200 22,200 Licenses&Permits 17,650 4,681 - - - - - - - Fines&Forfeits 14,161 12,864 13,000 9,300 9,300 9,300 9,300 9,300 9,300 Charges for Service 17,117 15,368 17,000 13,450 14,000 14,000 14,000 14,000 14,000 Investment Earnings 690 393 150 1,260 1,300 1,300 1,500 1,500 1,500 Reimbursements - - 7,306 9,396 - - - - - Miscellaneous 7,823 15,045 8,500 8,940 9,250 9,250 9,250 9,250 9,250 Other Financing Sources - 332,500 41,978 30,000 52,174 32,375 34,168 36,068 38,082 Total Revenue 1,334,042 1,095,539 817,634 788,103 778,639 788,425 790,418 792,318 819,332 Expenditures Salaries 501,353 432,008 440,000 440,000 447,540 447,540 447,540 447,540 447,540 Benefits 143,220 149,612 218,553 200,412 190,977 202,485 215,076 224,105 233,675 Contractual Services 149,678 88,124 111,599 108,149 109,049 109,679 110,341 111,035 111,764 Supplies 180,831 21,623 21,750 22,750 21,250 21,250 21,250 21,250 21,250 Contingencies 6,705 158 1,000 - - - - - - Debt Service 605,925 - - - Other Financing Uses - 332,519 1,511 5,469 - - - - - Total Expenditures 1,587,712 1,0249044 794,413 776,780 7689816 7809954 794,206 803,930 814,230 Surplus(Deficit) (253,670) 71,495 23,221 11,323 9,823 7,471 (3,789) (11,612) 5,102 Ending Fund Balance 317,336 3889831 370,330 400,154 409,977 4179448 413,659 402,047 4079149 19.99% 37.97% 46.62% 51.51% 53.33% 53.45% 52.08% 50.01% 50.00% Fund[Balance $500 $400 'o $300 i ~ $200 $100 $0 100 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Library Operations 82-000-40-00-4005 PROPERTY TAXES-LIBRARY 648,060 673,145 700,000 691,905 670,415 700,000 700,000 700,000 725,000 82-000-40-00-4085 PROPERTY TAXES-FOX INDUSTRIAL TIF - 19,331 7,500 - - - - - - 82-000-40-00-4015 PROPERTY TAXES-DEBT SERVICE 604,131 - - - - - - - - 82-00041-004120 PERSONAL PROPERTY TAX 7,217 4,981 5,000 5,000 5,000 5,000 5,000 5,000 5,000 82-000-41-00-4170 STATE GRANTS 17,193 17,231 17,200 18,852 17,200 17,200 17,200 17,200 17,200 82-000-42-00-4211 DEVELOPMENT FEES-BOOKS 8,825 4,681 - - - - - - - 82-000-42-00-4212 DEVELOPMENT FEES-BUILDING 8,825 - - - - - - - - 82-000-43-00-4330 LIBRARY FINES 14,161 12,864 13,000 9,300 9,300 9,300 9,300 9,300 9,300 82-000-44-00-4401 LIBRARY SUBSCRIPTION CARDS 13,742 11,814 12,000 10,000 10,000 10,000 10,000 10,000 10,000 82-000-44-00-4422 COPY FEES 3,339 3,444 3,000 2,500 3,000 3,000 3,000 3,000 3,000 82-000-44-00-4440 PROGRAM FEES 36 110 2,000 950 1,000 1,000 1,000 1,000 1,000 82-000-45-00-4500 INVESTMENT EARNINGS 690 393 150 1,260 1,300 1,300 1,500 1,500 1,500 82-000-46-00-4670 REIMB-EMPLOYEE INS CONTRIBUTIONS - - 6,670 8,685 - - - - - 82-000-46-00-4671 REIMB-LIFE INSURANCE - - 636 711 - - - - - 82-000-48-00-4820 RENTAL INCOME 1,454 2,695 2,000 1,540 2,000 2,000 2,000 2,000 2,000 82-000-48-00-4824 DVD RENTAL INCOME 4,131 5,416 4,500 5,000 5,000 5,000 5,000 5,000 5,000 82-00048-00-4832 MEMORIALS 1,883 6,119 2,000 2,000 2,000 2,000 2,000 2,000 2,000 82-000-48-00-4850 MISCELLANEOUS INCOME 55 815 - 400 250 250 250 250 250 82-000-48-00-4881 SALE OF BOOKS 300 - - - - - - - 82-000-49-00-4901 TRANSFER FROM GENERAL - - - - 21,490 - - - - 82-000-49-00-4901 TRANSFER FROM GENERAL - 332,500 41,978 30,000 30,684 32,375 34,168 36,068 38,082 Revenue 1,334,042 1,095,539 817,634 788,103 778,639 7889425 790,418 792,318 819,332 82-820-50-00-5010 SALARIES&WAGES 501,353 244,695 245,000 245,000 252,540 252,540 252,540 252,540 252,540 82-820-50-00-5015 PART-TIME SALARIES - 187,313 195,000 195,000 195,000 195,000 195,000 195,000 195,000 82-820-52-00-5212 RETIREMENT PLAN CONTRIBUTION 21,607 23,387 26,692 26,692 27,988 27,988 27,988 27,988 27,988 82-820-52-00-5214 FICA CONTRIBUTION 37,766 32,384 38,000 33,000 33,572 33,572 33,572 33,572 33,572 82-820-52-00-5216 GROUP HEALTH INSURANCE 76,487 86,334 102,877 102,877 90,838 99,922 109,914 116,509 123,499 82-820-52-00-5222 GROUP LIFE INSURANCE 1,200 760 1,410 1,100 625 631 638 644 650 82-820-52-00-5223 DENTAL INSURANCE 5,451 6,061 6,826 6,100 6,545 7,200 7,919 8,395 8,898 101 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected 82-820-52-00-5224 VISION INSURANCE 709 686 770 643 725 798 877 930 986 82-820-52-00-5230 UNEMPLOYMENT INSURANCE - - 4,286 2,500 2,500 2,500 2,500 2,500 2,500 82-820-52-00-5231 LIABILITY INSURANCE - 37,692 27,500 28,184 29,875 31,668 33,568 35,582 82-820-54-00-5412 TRAINING&CONFERENCES 949 - - 500 500 500 500 500 500 82-820-54-00-5415 TRAVEL&LODGING 593 215 500 1,000 600 600 600 600 600 82-820-54-00-5423 PUBLIC RELATIONS 112 - - - - - - - - 82-820-54-00-5426 PUBLISHING&ADVERTISING 130 - 100 100 100 100 100 100 100 82-820-54-00-5440 TELECOMMUNICATIONS 9,055 8,609 8,500 10,500 11,000 11,000 11,000 11,000 11,000 82-820-54-00-5452 POSTAGE&SHIPPING 2,104 538 1,000 300 500 500 500 500 500 82-820-54-00-5460 DUES&SUBSCRIPTIONS 11,290 7,495 14,000 12,000 12,000 12,000 12,000 12,000 12,000 82-820-54-00-5462 PROFESSIONAL SERVICES 31,824 29,909 29,000 29,000 29,000 29,000 29,000 29,000 29,000 82-820-54-00-5466 LEGAL SERVICES 4,175 - 2,000 2,000 2,000 2,000 2,000 2,000 2,000 82-820-54-00-5468 AUTOMATION 48,567 28,210 35,000 35,000 35,000 35,000 35,000 35,000 35,000 82-820-54-00-5480 UTILITIES 11,484 8,872 15,750 12,000 12,600 13,230 13,892 14,586 15,315 82-820-54-00-5485 RENTAL&LEASE PURCHASE 1,007 - - - - - - - - 82-820-54-00-5495 OUTSIDE REPAIR&MAINTENANCE 28,388 4,276 5,000 5,000 5,000 5,000 5,000 5,000 5,000 82-820-54-00-5498 PAYING AGENT FEES - - 749 749 749 749 749 749 749 82-820-56-00-5610 OFFICE SUPPLIES 8,784 5,005 8,000 8,000 8,000 8,000 8,000 8,000 8,000 82-820-56-00-5620 OPERATING SUPPLIES 6,995 4,694 7,500 8,000 8,000 8,000 8,000 8,000 8,000 82-820-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE 7,637 - - 1,550 - - - - - 82-820-56-00-5640 REPAIR&MAINTENANCE 2,180 - - - - - - - - 82-820-56-00-5671 LIBRARY PROGRAMMING 8,172 225 2,000 950 1,000 1,000 1,000 1,000 1,000 82-820-56-00-5676 EMPLOYEE RECOGNITION 93 - - - - - - - - 82-820-56-00-5680 ADULT BOOKS 30,312 82-820-56-00-5681 JUVENILE BOOKS 40,713 82-820-56-00-5682 REFERENCE BOOKS 11,394 82-820-56-00-5683 AUDIO BOOKS 9,526 82-820-56-00-5684 COMPACT DISCS&OTHER MUSIC 2,122 - - - - - - - - 82-820-56-00-5685 DVD'S 7,715 1,260 2,000 2,000 2,000 2,000 2,000 2,000 2,000 82-820-56-00-5686 DEVELOPMENT FEES 42,766 4,681 - - - - - - - 82-820-56-00-5698 MEMORIALS&GIFTS 1,622 5,627 2,000 2,000 2,000 2,000 2,000 2,000 2,000 82-820-56-00-5699 MISCELLANEOUS 800 131 250 250 250 250 250 250 250 102 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected 82-820-70-00-7799 CONTINGENCIES 6,705 158 1,000 Debt Service-2005B Bond 82-820-83-00-8000 PRINCIPAL PAYMENT 75,000 - - 82-820-83-00-8050 INTEREST PAYMENT 319,125 Debt Service-2006 Bond 82-820-84-00-8000 PRINCIPAL PAYMENT 150,000 82-820-84-00-8050 INTEREST PAYMENT 61,800 - - 82-820-99-00-9983 TRANSFER TO LIBRARY DEBT SERVICE - - 1,511 5,469 82-820-99-00-9984 TRANSFER TO LIBRARY CAPITAL - 332,519 - - - - - - Expenditures 1,587,712 1,024,044 794,413 776,780 768,816 780,954 794,206 803,930 814,230 Surplus(Delicit) (253,670) 71,495 239221 11,323 9,823 7,471 (3,789) (11,612) 5,102 Fund Balance 317,336 388,831 370,330 400,154 409,977 417,448 413,659 402,047 407,149 19.99% 37.97% 46.62% 51.51% 53.33% 53.45% 52.08io 50.01% 50.00% 103 Library Debt Service Fund (83) The Library Debt Service Fund accumulates monies for payment of the 2005B and 2006 bonds,which were issued to finance construction of the Library building. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Revenue Taxes - 718,839 795,488 791,640 771,763 716,188 734,313 736,838 744,063 Investment Earnings - 140 300 200 200 200 200 200 200 Other Financing Sources - - 1,511 5,469 - - - - - Total Revenue - 718,979 797,299 797,309 771,963 716,388 734,513 737,038 744,263 Expenditures Debt Service - 720,800 795,488 795,488 771,763 716,188 734,313 736,838 744,063 Total Expenditures - 720,800 795,488 795,488 771,763 716,188 734,313 736,838 744,063 Surplus(Deficit) - (1,821) 1,811 1,821 200 200 200 200 200 Ending Fund Balance - (1,821) - 0 200 400 600 800 1,000 r $2 Fund[Ealance m $1 - r $0 ($1) ($2) 104 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Library Debt Service 83-00040-00-4015 PROPERTY TAXES-DEBT SERVICE 718,839 795,488 791,640 771,763 716,188 734,313 736,838 744,063 83-000-45-004500 INVESTMENT EARNINGS 140 300 200 200 200 200 200 200 83-000-49-00-4982 TRANSFER FROM LIBRARY OPS - 1,511 5,469 - - - - - Revenue 718,979 797,299 7979309 771,963 716,388 734,513 737,038 744,263 Debt Service-2005B Bond 83-830-83-00-8000 PRINCIPAL PAYMENT 175,000 290,000 290,000 50,875 - - - - 83-830-83-00-8050 INTEREST PAYMENT 316,125 309,125 309,125 290,162 - - - - Debt Service-2006 Bond 83-830-84-00-8000 PRINCIPAL PAYMENT 175,000 150,000 150,000 100,000 50,000 50,000 50,000 50,000 83-830-84-00-8050 INTEREST PAYMENT 54,675 46,363 46,363 39,238 34,488 32,113 29,738 27,363 Debt Service-2013 Refunding Bond 83-830-99-00-8000 PRINCIPAL PAYMENT - - - 185,000 475,000 505,000 520,000 540,000 83-830-99-00-8050 INTEREST PAYMENT - - - 106,488 156,700 147,200 137,100 126,700 Expenditures - 720,800 795,488 795,488 771,763 716,188 734,313 736,838 744,063 Surplus(Deficit) - (1,821) 1,811 1,821 200 200 200 200 200 Fund Balance 0 (1,821) 0 0 200 400 600 800 1,000 105 Library Capital Fund (84) The Library Capital Fund derives its revenue from monies collected from building permits. The revenue is used for Library building maintenance and associated capital,contractual and supply purchases. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Revenue Licenses&Permits - 17,669 16,250 30,000 20,000 20,000 20,000 20,000 20,000 Investment Earnings - 71 100 10 20 20 20 20 20 Other Financing Sources - 332,519 - - - - - - - Total Revenue - 350,259 16,350 30,010 20,020 20,020 20,020 20,020 20,020 Expenditures Contractual Services - - - 3,500 3,500 3,500 3,500 3,500 3,500 Supplies - - 13,474 14,474 35,350 16,520 16,520 16,520 16,520 Capital Outlay - 10,965 - - - - - - - Other Financing Uses - 332,500 - - - - - - - Total Expenditures - 343,465 13,474 17,974 38,850 20,020 20,020 20,020 20,020 Surplus(Deficit) - 6,794 2,876 12,036 (18,830) - - - - Ending Fund Balance - 6,794 - 18,830 - - - - - Fund[Ealance0 $20 $is $10 $5 $0 -� 106 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Library Capital 84-00042-00-4214 DEVELOPMENT FEES 17,669 16,250 30,000 20,000 20,000 20,000 20,000 20,000 84-000-45-00-4500 INVESTMENT EARNINGS 71 100 10 20 20 20 20 20 84-000-49-00-4982 TRANSFER FROM LIBRARY OPS 332,519 - - - - - - - Revenue - 350,259 16,350 30,010 20,020 20,020 209020 20,020 20,020 84-840-54-00-5460 DUES&SUBSCRIPTIONS - - 3,500 3,500 3,500 3,500 3,500 3,500 84-840-56-00-5635 COMPUTER EQUIPMENT&SOFTWARE - - - - - - - 84-840-56-00-5686 BOOKS 13,474 13,474 35,350 16,520 16,520 16,520 16,520 84-840-56-00-5683 AUDIO BOOKS - - - - - - - 84-840-56-00-5684 COMPACT DISCS&OTHER MUSIC - 84-840-56-00-5685 DVD'S - 1,000 84-840-60-00-6020 BUILDINGS&STRUCTURES 10,965 - 84-840-99-00-9901 TRANSFER TO GENERAL 332,500 - - - - - - Expenditures - 343,465 1349 17,974 38,850 20,020 20,020 20,020 20,020 Surplus(Deficit) - 6,794 12,036 (18,830) - - - - Fund Balance 6,794 18,830 107 Fox Industrial TIF Fund (85) The Fox Industrial TIF was created in 2001,in order to finance public infrastructure improvements for the Fox Industrial area. This TIF was closed out in fiscal year 2012. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Revenue Taxes 228,346 259,052 - - - - - - - Investment Earnings 13 275 - - - - - - - Total Revenue 228,359 259,327 - - - - - - - Expenditures Contractual Services 1,989 662,322 - - - - - - - Supplies - 11,236 - - - - - - - Debt Service 79,933 76,783 - - - - - - - Other Financing Uses - 78,777 - - - - - - - Total Expenditures 81,922 829,118 - - - - - - - Surplus(Deficit) 146,437 (569,791) - - - - - - - Ending Fund Balance 569,790 - - - - - - - - r $600 Fund[Balance $400 0 $200 $0 108 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Fox Industrial TIF 85-00040-004085 PROPERTY TAXES-FOX INDUSTRIAL TIE 228,346 259,052 85-000-45-00-4500 INVESTMENT EARNINGS 13 275 Revenue 228,359 259,327 - - - - 85-850-54-00-5400 TIE LIQUIDATION - 658,757 85-850-54-00-5420 ADMINISTRATIVE FEES 1,989 3,565 - 85-850-56-00-5619 SIGNS - 11,236 - Debt Service-2002 Bond 85-850-98-00-8000 PRINCIPAL PAYMENT 70,000 70,000 - 85-850-98-00-8050 INTEREST PAYMENT 9,933 6,783 - 85-850-99-00-9901 TRANSFER TO GENERAL - -r 85-850-99-00-9942 TRANSFER TO DEBT SERVICE - 78,777 - Expenditures 81,922 829,118 - - - - - - Surplus(Deficit) 146,437 (569,791) - - - - - Fund Balance 569,790 - - - - - - - 109 Countryside TIF Fund (87) The Countryside TIF was created in February of 2005,with the intent of constructing a future retail development at Countryside Center. This TIF is located at the northwest corner of US Route 34 and IL Route 47. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Revenue Taxes 6,372 4,188 4,500 - - - 100,000 100,000 100,000 Investment Earnings 3,134 2,718 2,000 3,100 1,550 - - - - Total Revenue 9,506 6,906 6,500 3,100 1,550 - 100,000 100,000 100,000 Expenditures Contractual Services 1,623 1,442 1,375 2,375 1,802,375 2,375 2,375 2,375 2,375 Debt Service 307,093 306,143 304,668 304,668 285,788 119,073 119,073 119,073 119,073 Total Expenditures 308,716 307,585 306,043 307,043 2,088,163 121,448 121,448 121,448 121,448 Surplus(Deficit) (299,210) (300,679) (299,543) (303,943) (2,086,613) (121,448) (21,448) (21,448) (21,448) Ending Fund Balance 2,178,550 1,877,872 1,578,277 1,573,929 (512,684) (634,131) (655,579) (677,026) (698,474) $3,000 Fund[Ealance N r C m $2,000 3 � $1,000 F $0 ($1,000) 110 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Countryside TIF 87-00040-00-4087 PROPERTY TAXES-COUNTRYSIDE TIF 6,372 4,188 4,500 - - 100,000 100,000 100,000 87-000-45-00-4500 INVESTMENT EARNINGS 3,134 2,718 2,000 3,100 1,550 - - - Revenue 9,506 6,906 6,500 3,100 1,550 - 100,000 100,000 100,000 87-870-54-00-5420 ADMINISTRATIVE FEES 1,248 1,067 1,000 2,000 2,000 2,000 2,000 2,000 2,000 87-870-54-00-5425 TIF INCENTIVE PAYOUT - - - - 1,800,000 - - - - 87-870-54-00-5498 PAYING AGENT FEES 375 375 375 375 375 375 375 375 375 Debt Service-2005 Bond 87-870-80-00-8000 PRINCIPAL PAYMENT 170,000 175,000 180,000 180,000 185,000 - - - - 87-870-80-00-8050 INTEREST PAYMENT 137,093 131,143 124,668 124,668 75,288 68,073 68,073 68,073 68,073 Debt Service-2013 Refunding Bond 87-870-93-00-8000 PRINCIPAL PAYMENT - - - - - - - - - 87-870-93-00-8050 INTEREST PAYMENT - - - - 25,500 51,000 51,000 51,000 51,000 Expenditures 308,716 307,585 306,043 307,043 2,088,163 121,448 121,448 121,448 121,448 Surplus(Deficit) (299,210) (300,679) (299,543) (303,943) (2,086,613) (121,448) (219448) (21,448) (21,448) Fund Balance 29178,550 1,877,872 1,578,277 1,573,929 (512,684) (634,131) (6559579) (6779026) (698,474) 111 Downtown TIF Fund (88) The Downtown TIF was created in 2006,in order to finance a mixed use development in the downtown area. FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Revenue Taxes 75,362 67,807 70,000 39,980 35,000 35,000 35,000 35,000 35,000 Investment Earnings - 126 150 350 350 350 350 350 350 Total Revenue 75,362 67,933 70,150 40,330 35,350 35,350 35,350 35,350 35,350 Expenditures Contractual Services 1,896 12,152 11,500 15,167 15,350 15,355 15,360 15,365 15,375 Capital Outlay - 7,589 30,000 21,667 30,000 30,000 30,000 30,000 30,000 Total Expenditures 1,896 19,741 41,500 36,834 45,350 45,355 45,360 45,365 45,375 Surplus(Deficit) 73,466 48,192 28,650 3,496 (10,000) (10,005) (10,010) (10,015) (10,025) Ending Fund Balance 209,760 257,953 264,867 261,449 251,449 241,444 231,434 221,419 211,394 r $300 FundlEalance $200 ♦� �.6 0 L ~ $100 $0 112 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Downtown TIF 88-00040-004088 PROPERTY TAXES-DOWNTOWN TIF 75,362 67,807 70,000 39,980 35,000 35,000 35,000 35,000 35,000 88-000-45-00-4500 INVESTMENT EARNINGS - 126 150 350 350 350 350 350 350 Revenue 75,362 67,933 70,150 40,330 35,350 35,350 35,350 35,350 35,350 88-880-54-00-5420 ADMINISTRATIVE FEES 1,896 366 1,500 167 350 355 360 365 375 88-880-54-00-5466 LEGAL SERVICES - 11,786 10,000 15,000 15,000 15,000 15,000 15,000 15,000 88-880-54-00-5425 TIF INCENTIVE PAYOUT - - - - - - - - 88-880-60-00-6000 PROJECT COSTS 7,589 10,000 10,000 10,000 10,000 10,000 10,000 10,000 88-880-60-00-6079 ROUTE 47 EXPANSION - - 20,000 11,667 20,000 20,000 20,000 20,000 20,000 Expenditures 1,896 19,741 41,500 36,834 45,350 45,355 45,360 45,365 45,375 Surplus(Deficit) 73,466 48,192 28,650 3,496 (10,000) (10,005) (10,010) (10,015) (10,025) M Fund Balance 209,760 257,953 264,867 261,449 251,449 241,444 231,434 221,419 211,394 113 United City of Yorkville-Consolidated Budget The table and graph below present the City's funds in aggregate,similar to that of a private business(for illustrative purposes only). All budgeted funds are included except for the following: Park&Recreation Capital portion of(25)Vehicle and Equipment;Library Operations(82);Library Debt Service(83);Library Capital(84);Park&Recreation(79);and Recreation Center(80). FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Revenue Taxes 7,573,994 10,492,418 9,597,933 9,942,856 9,891,567 9,923,220 10,096,474 10,165,862 10,281,069 Intergovernmental 2,433,424 2,849,064 2,844,797 2,919,363 3,363,800 2,552,260 2,676,700 3,020,660 2,986,220 Licenses&Permits 330,094 342,483 276,450 379,669 261,250 261,250 286,250 286,250 311,250 Fines&Forfeits 213,848 181,392 213,150 175,050 189,050 189,050 189,050 189,050 189,050 Charges for Service 5,517,712 5,510,298 5,094,535 5,332,093 5,556,805 5,550,672 5,604,326 5,635,803 5,674,243 Investment Earnings 9,155 11,966 9,250 21,740 18,475 16,675 15,925 15,775 16,175 Reimbursements 641,369 433,001 211,945 235,470 75,000 75,000 75,000 75,000 75,000 Land Cash Contributions 432,354 30,767 20,500 52,106 20,500 23,000 23,000 23,000 23,000 Miscellaneous 85,922 72,008 62,000 191,539 192,777 69,632 70,963 72,329 73,731 Other Financing Sources 743,738 727,380 1,203,585 938,585 2,284,233 5,972,810 1,223,992 3,104,375 2,203,435 Total Revenue 17,981,610 209650,777 19,5349145 20,188,471 21,853,457 24,633,569 20,261,680 22,5889104 21,833,173 Expenditures Salaries 4,105,507 3,560,392 3,965,895 3,878,920 4,121,349 4,121,349 4,121,349 4,121,349 4,121,349 Benefits 2,543,948 29497,616 2,679,562 2,410,399 2,483,992 2,633,226 2,794,151 2,916,566 3,044,822 Contractual Services 4,226,497 5,341,136 4,566,044 4,510,450 6,325,412 4,736,293 4,824,581 4,893,003 5,007,430 Supplies 814,305 761,737 980,446 846,579 898,744 922,784 952,549 984,163 1,012,964 Capital Outlay 513,081 457,112 1,838,225 1,019,703 2,886,266 2,457,016 5,761,766 3,176,606 2,006,066 Contingencies 75,000 52,075 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Developer Commitments 306,861 306,861 341,919 191,917 - - - - - Debt Service 3,110,775 3,337,833 3,375;399 3,375,399 3,918,016 3,834,625 3,972,787 3,984,727 3,984,431 Other Financing Uses 1,695,628 1,981,309 1,598,949 1,586,971 3,865,421 2,365,296 2,450,867 4,357,511 3,470,960 Total Expenditures 17,391,602 18,296,071 19,3969439 17,870,338 24,549,200 21,120,587 24,928,050 2494839925 22,698,022 Surplus(Deficit) 590,008 2,354,706 137,706 2,318,133 (2,695,743) 3,512,982 (4,666,370) (1,895,822) (864,850) Ending Fund Balance 5,896,901 8,251,614 6,832,127 109569,747 7,874,004 11,386,985 69720,615 4,824,793 3,959,944 33.91% 45.10% 35.22% 59.15% 32.07% 53.91% 26.96% 19.71% 17.45% Fund[Balance ,a $12,000 $10,000 $8,000 $6,000 $4,000 $2,000 $0 114 Yorkville Parks and Recreation -Consolidated Budget The table and graph below present the Park&Recreation funds in aggregate,similar to that of a private business(for illustrative purposes only). All budgeted Park&Recreation funds are included: Parks&Recreation(79);Recreation Center(80);and the Parks&Recreation Capital portion of Vehicle&Equipment(25). FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Revenue Charges for Service 830,766 888,788 830,250 749,525 303,275 242,275 242,275 242,275 242,275 Investment Earnings 400 503 450 700 650 650 650 650 650 Reimbursements 14,829 14,038 51,661 52,265 50,000 - - - - Miscellaneous 198,644 208,662 279,200 216,691 223,000 223,000 223,000 223,000 232,700 Other Financing Sources 951,890 736,710 955,886 955,886 2,322,461 1,110,111 1,192,708 1,217,069 1,229,444 Total Revenue 1,9969529 1,848,701 2,117,447 1,975,067 2,899,386 1,576,036 1,658,633 1,682,994 1,705,069 Expenditures Salaries 912,499 853,663 925,800 840,050 802,469 783,969 785,544 787,198 788,934 Benefits 137,717 132,716 325,689 331,945 332,398 352,014 373,590 387,836 402,936 Contractual Services 510,600 540,570 585,780 637,680 341,530 222,530 196,993 201,678 206,598 Supplies 287,298 283,625 373,131 357,156 307,889 293,358 295,186 297,141 299,233 Capital Outlay 24,658 - 50,000 12,000 17,000 16,000 - - - Debt Service - - - - 2,500 2,500 2,500 2,500 2,500 Other Financing Uses - 3,500 2,500 2,500 606,957 - - - - Total Expenditures 1,872,772 1,814,074 2,262,900 2,181,331 2,410,743 1,670,371 1,653,812 1,676,353 1,700,202 Surplus(Deficit) 123,757 34,627 (145,453) (206,264) 488,643 (94,335) 4,821 6,641 4,867 Ending Fund Balance 87,914 122,537 (159,341) (83,727) 404,917 310,582 315,402 322,043 326,911 4.69% 6.75% -7.04% -3.84% 16.80% 18.59% 19.07% 19.21% 19.23% $600 FundZalance m $400 $200 $0 ($200) 115 Yorkville Public Library-Consolidated Budget The table and graph below present the Library's funds in aggregate,similar to that of a private business(for illustrative purposes only). All budgeted Library funds are included: Library Operations(82);Library Debt Service(83);and Library Capital(84). FY 2013 FY 2011 FY 2012 Adopted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Actual Actual Budget Projected Proposed Projected Projected Projected Projected Revenue Taxes 1,252,191 1,411,315 1,502,988 1,483,545 1,442,178 1,416,188 1,434,313 1,436,838 1,469,063 Intergovernmental 24,410 22,212 22,200 23,852 22,200 22,200 22,200 22,200 22,200 Licenses&Permits 17,650 22,350 16,250 30,000 20,000 20,000 20,000 20,000 20,000 Fines&Forfeits 14,161 12,864 13,000 9,300 9,300 9,300 9,300 9,300 9,300 Charges for Service 17,117 15,368 17,000 13,450 14,000 14,000 14,000 14,000 14,000 Investment Earnings 690 604 550 1,470 1,520 1,520 1,720 1,720 1,720 Reimbursements - - 7,306 9,396 - - - - - Miscellaneous 7,823 15,045 8,500 8,940 9,250 9,250 9,250 9,250 9,250 Other Financing Sources - 665,019 43,489 35,469 52,174 32,375 34,168 36,068 38,082 Total Revenue 1,334,042 2,164,777 1,631,283 1,615,423 1,5709622 19524,833 1,544,951 19549,376 1,583,615 Expenditures Salaries 501,353 432,008 440,000 440,000 447,540 447,540 447,540 447,540 447,540 Benefits 143,220 149,612 218,553 200,412 190,977 202,485 215,076 224,105 233,675 Contractual Services 149,678 88,124 111,599 111,649 112,549 113,179 113,841 114,535 115,264 Supplies 180,831 21,623 35,224 37,224 56,600 37,770 37,770 37,770 37,770 Contingencies 6,705 158 1,000 - - - - - - Debt Service 605,925 720,800 795,488 795,488 771,763 716,188 734,313 736,838 744,063 Capital Outlay - 10,965 - - - - - - - Other Financing Uses - 665,019 1,511 5,469 - - - - - Total Expenditures 1,587,712 2,088,309 1,603,375 1,590,242 19579,429 1,517,162 1,548,539 1,560,788 1,578,313 Surplus(Deficit) (253,670) 76,468 27,908 25,181 (8,807) 7,671 (3,589) (11,412) 5,302 Ending Fund Balance 317,336 393,804 370,330 418,985 410,177 417,848 414,259 402,847 408,149 19.99% 18.86% 23.10% 2635% 25.97% 27.54% 26.75% 25.81% 25.86% FundMalance $500 $400 o $300 ~ $200 $100 $0 116 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected CITY Cash Flow-Surplus(Deficit) General 221,031 1,542,522 931,242 2,175,101 (705,588) 629,989 501,342 (1,454,104) (559,978) Fox Hill 15,716 (871) (714) (1,680) (3,714) (11,067) (11,067) 3,933 3,933 Sunflower 5,735 265 (2,455) (4,174) (7,454) (18,569) (18,569) 6,431 6,431 C Motor Fuel Tax 234,779 284,457 (119,313) 130,732 (434,456) (152,112) (197,368) (222,769) (48,885) ro Municipal Bldg 20,700 7,650 5,250 6,000 573,374 c Vehicle&Equip (64,400) (11,568) (147,095) (253,550) (15,937) (22,636) 0 0 (1) o City Wide Capital 19,030 80,544 263,232 292,241 153,479 4,043,647 (4,325,317) (245,245) 1 Debt Service 1,025 78,857 (78,226) (76,824) 925 925 (38,922) (42,860) 129,402 Water 356,361 475,577 (284,604) 78,435 (7,301) (12,641) (29,560) (28,642) (15,012) Sewer (357,382) 625,704 (255,393) (107,560) (229,959) (479,253) (275,452) (291,104) (309,269) Land Cash 216,720 93,847 96,675 379,859 77,500 (333,850) (240,000) 410,000 (40,000) Fox Industrial TIF 146,437 (569,791) - - - - Countryside TIF (299,210) (300,679) (299,543) (303,943) (2,086,613) (121,448) (21,448) (21,448) (21,448) Downtown TIF 73,466 48,192 28,650 3,496 (10,000) (10,005) (10,010) (10,015) (10,025) 590,008 2,354,706 137,706 2,318,133 (2,695,743) 39512,982 (4,666,370) (1,895,822) (864,850) Cash Flow-Fund Balance General (271,900) 1,270,623 1,596,094 3,445,724 2,740,136 3,370,126 3,871,468 2,417,364 1,857,386 Fox Hill 17,942 17,071 16,719 15,391 11,677 610 (10,457) (6,524) (2,591) Sunflower 11,922 12,188 10,007 8,014 560 (18,009) (36,578) (30,147) (23,716) Motor Fuel Tax 640,399 924,857 465,255 1,055,589 621,133 469,021 271,653 48,885 0 ro w Municipal Bldg (587,024) (579,374) (575,774) (573,374) - - - - Vehicle&Equip 303,690 292,122 39,578 38,572 22,635 (0) 0 0 (0) d City Wide Capital 652 81,196 332,500 373,437 526,916 4,570,562 245,245 (0) 0 a Debt Service 8,653 87,510 8,925 10,686 11,611 12,536 (26,386) (69,246) 60,156 Water 825,261 1,300,837 642,452 1,379,272 1,371,971 1,359,330 1,329,770 1,301,128 1,286,117 Sewer 2,377,831 3,003,537 2,625,761 2,895,977 2,666,019 2,186,765 1,911,313 1,620,209 1,310,940 Land Cash (388,625) (294,778) (172,534) 85,081 162,581 (171,269) (411,269) (1,269) (41,269) Fox Industrial TIF 569,790 - - - - Countryside TIF 2,178,550 1,877,872 1,578,277 1,573,929 (512,684) (634,131) (655,579) (677,026) (698,474) Downtown TIF 209,760 257,953 264,867 261,449 251,449 241,444 231,434 221,419 211,394 5,896,901 8,251,614 6,832,127 10,5699747 7,874,004 11,3869985 6,720,615 49824,793 39959,944 117 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Cash Flow-Actual Cash on Hand at FYE PROJECTED General (1,577,285) - 2,239,721 1,781,089 2,190,582 2,516,454 1,571,287 1,207,301 Fox Hill 18,249 17,388 15,391 11,677 610 (10,457) (6,524) (2,591) Sunflower 12,442 12,488 8,014 560 (18,009) (36,578) (30,147) (23,716) 0 Motor Fuel Tax 660,220 899,316 1,020,589 586,133 434,021 236,653 13,885 (35,000) ro w Municipal Bldg (587,024) - (573,374) - - - - Vehicle&Equip 297,039 291,608 38,572 22,635 (0) 0 0 (0) a City Wide Capital 60,873 167,963 373,437 526,916 4,570,562 245,245 (0) 0 a Debt Service 8,653 87,510 10,686 11,611 12,536 (26,386) (69,246) 60,156 Water 137,277 516,574 551,709 548,788 543,732 531,908 520,451 514,447 Sewer 2,281,063 1,218,819 1,303,190 1,199,708 984,044 860,091 729,094 589,923 Land Cash (641,002) - 85,081 162,581 (171,269) (411,269) (1,269) (41,269) Fox Industrial TIF 569,790 - - - Countryside TIF 2,178,549 1,878,062 1,573,929 (512,684) (634,131) (655,579) (677,026) (698,474) Downtown TIF 209,760 261,109 261,449 251,449 241,444 231,434 221,419 211,394 3,628,604 5,350,836 - 6,908,393 4,590,463 8,154,122 3,481,517 2,271,924 19782,171 62% 65% 65% 58% 72% 52% 47% 45% 118 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Park&Recreation Cash Flow-Sur-plus(Deficit) Vehicle&Equip (15,409) 11,030 (9,000) 28,225 (16,775) (15,775) 225 225 225 Park&Rec 206,408 48,510 (55,320) 12,978 37,950 (78,560) 4,596 6,416 4,642 Rec Ctr (67,242) (24,913) (81,133) (247,467) 467,468 - - - 123,757 34,627 (145,453) (206,264) 488,643 (94,335) 49821 6,641 4,867 Cash Flow-Fund Balance Vehicle&Equip 51,443 62,473 22,545 90,698 73,923 58,148 58,373 58,598 58,823 Park&Rec 231,558 280,065 185,635 293,043 330,993 252,433 257,029 263,445 268,088 Rec Ctr (195,087) (220,001) (367,521) (467,468) 0 0 0 0 0 87,914 122,537 (159,341) (83,727) 404,917 310,582 315,402 322,043 326,911 119 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Library Cash Flow-Sur-plus(Deficit) Library Ops (253,670) 71,495 23,221 11,323 9,823 7,471 (3,789) (11,612) 5,102 Library Debt Service (1,821) 1,811 1,821 200 200 200 200 200 Library Capital 6,794 2,876 12,036 (18,830) - - - - (253,670) 76,468 27,908 25,181 (8,807) 7,671 (3,589) (11,412) 5,302 Cash Flow-Fund Balance Library Ops 317,336 388,831 370,330 400,154 409,977 417,448 413,659 402,047 407,149 Library Debt Service - (1,821) - 0 200 400 600 800 1,000 Library Capital - 6,794 - 18,830 - - - - - 317,336 393,804 370,330 4189985 410,177 417,848 414,259 4029847 4089149 Cash Flow-Actual Cash on Hand at FYE Library Ops 349,841 412,283 Library Debt Service - - Library Capital - 1,375 - 349,841 413,658 - - - - - - - 120 Chart 3 FY 2012 2013 2014 2015 2016 2017 City property tax (non-library, estimate) $2,600,000 $2,639,000 $2,691,780 $2,745,616 $2,800,528 $2,856,538 Non-abatement property taxes $2,212,735 $730,000 $590,000 $460,000 $320,000 $250,000 Total $4,812,735 $3,369,000 $3,281,780 $3,205,616 $3,120,528 $3,106,538 Percentage change each year -30.0% -2.6% -2.3% -2.7% -0.4% $6,000,000 $5,000,000 $4,000,000 $3,000,000 ■Non-abatement property taxes $2,000,000 ■City property tax(non-library) $1,000,000 $0 2012 2013 2014 2015 2016 2017 121 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Allocated Items-Aggregated Liability Insurance 325,906 308,490 424,000 317,250 330,000 349,800 370,788 393,035 416,617 Unemployment Ins 77,786 91,200 60,000 45,600 54,000 54,000 54,000 54,000 54,000 Citv Health Insurance 1,185,928 1,207,844 1,346,185 1,234,033 1,150,430 1,265,473 1,392,020 1,475,542 1,564,074 COBRA Contri 21,675 23,220 12,500 817 - - - - - Retiree Contri 39,671 48,447 60,398 50,994 EE his Contributions 193,147 91,536 84,768 91,345 - - - - - CL Net Ins Costs 931,435 1,044,641 1,188,519 1,090,877 1,1509430 192659473 193929020 194759542 1,5649074 City Dental Insurance 86,818 87,225 96,667 92,563 95,675 105,243 115,767 122,713 130,076 C Vision Insurance 12,532 10,188 10,377 9,914 10,408 11,449 12,594 13,349 14,150 Library Health Insurance 76,487 86,334 102,877 102,877 90,838 99,922 109,914 116,509 123,499 Lib EE Ins Contributions - - 6,670 8,685 - - - - - Lib Net Ins Costs 76,487 86,334 96,207 94,192 90,838 99,922 109,914 116,509 123,499 Property Taxes Corporate 2,185,495 2,282,246 2,288,133 2,276,807 2,288,154 2,311,036 2,334,146 2,357,487 2,381,062 Police Pension 336,075 360,356 413,354 438,711 562,000 587,000 612,000 637,000 662,000 Total City Capped 2,521,570 2,642,602 2,701,487 2,715,518 2,850,154 2,898,036 2,946,146 2,994,487 3,043,062 Non-Abatement of Debt5ervice - 2,207,080 723,683 720,098 486,146 371,538 290,732 210,022 129,402 Total City 2,521,570 4,849,682 3,425,170 3,435,616 3,336,300 3,269,574 3,236,878 3,204,509 3,172,464 -29.2% -2.9% -2.0% -1.0% -1.0% -1.0% Building Permits Revenue 1269829 153,393 140,000 140,000 150,000 1509000 1759000 175,000 200,000 122 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Account Number Description Actual Actual Budget Projected Proposed Projected Projected Projected Projected Allocated Items-Aggregated(cont.) City Salaries Full Time 4,500,413 3,917,584 4,261,000 4,184,250 4,454,018 4,454,018 4,454,018 4,454,018 4,454,018 Overtime 98,513 105,775 122,875 143,800 143,800 143,800 143,800 143,800 143,800 Part Time 401,940 373,333 477,820 380,320 310,500 292,000 293,575 295,229 296,965 Total 5,000,866 4,396,692 4,861,695 4,708,370 4,908,318 4,889,818 4,891,393 49893,047 4,894,783 Lib Salaries Full Time 501,353 244,695 245,000 245,000 252,540 252,540 252,540 252,540 252,540 Part Time 187,313 195,000 195,000 195,000 195,000 195,000 195,000 195,000 Total 501,353 432,008 440,000 440,000 447,540 447,540 447,540 447,540 447,540 Total Salaries Full Time 5,001,766 4,162,279 4,506,000 4,429,250 4,706,558 4,706,558 4,706,558 4,706,558 4,706,558 Overtime 98,513 105,775 122,875 143,800 143,800 143,800 143,800 143,800 143,800 Part Time 401,940 560,646 672,820 575,320 505,500 487,000 488,575 490,229 491,965 Total 5,502,219 4,828,700 5,301,695 5,148,370 5,3559858 59337,358 5,3389933 5,340,587 593429323 Capital Projects-Aggregated Route 47 Expansion Project - 509108 317,900 202,574 337,766 337,766 337,766 337,766 337,766 MFT - 1219900 76,652 121,900 121,900 121,900 121,900 121,900 Water 25,054 116,000 75,305 129,094 129,094 129,094 129,094 129,094 Sewer 25,054 60,000 38,951 66,773 66,773 66,773 66,773 66,773 Downtown TIF - 20,000 11,667 20,000 20,000 20,000 20,000 20,000 Road to Better Roads Program - 100,000 - 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 123 WW Memorandum 1P JWJ I To: Yorkville Park Board paRKC&REC"Am0N From: Laura Schraw, Interim Director of Parks &Recreation CC: Date: February 13, 2013 Subject: Director's Report • In case you didn't hear we received the ITEP grant for the downtown improvements that include streetlights,benches, trash receptacles and landscaping. It has already been included in the budget but will still need approval from City Council. • The OSLAD Grant reimbursement for Raintree Park B was officially submitted to IDNR. • Application to railroad for easement for access road to parking lot behind Geneva Kayak is going to require engineered drawings to get the easement. EEI has begun work on this. • Working with Scott on ROW next to Clark Park that has had some encroachment. • Budget preparation with staff. • Playful City USA 2013 application. • We will be upgrading our RecTrac to WebTrac to allow for online registration since we will no longer have as many staff hours to take registrations as we did at the REC Center. More information will be provided when we get the program up and running. D YaRKVI LE 202 East Countryside Prkwy. Yorkville, IL 60560 (630) 553-2582 (630) 553-2644 fax Email: recreation(cDyorkvil Ile.i1.us www.yorkville.il.us - p,aRKs& rttr-cRFATtoN Fitness& Recreation for Our Community To: Laura Schraw, Interim Director Parks and Recreation Department From: Tim Evans, Superintendent of Recreation Re: Jan. Monthly Report Athletics— Shay/Jon Youth Basketball League: The 1st/2nd, 3rd/4th, and 5th/6th Grade Basketball Leagues began their games on Saturday, January 12. Due to the number of teams in each league, we have expanded to using four school facilities to house the games- Circle Center Grade School, Yorkville Intermediate School, Grande Reserve, and Bristol Bay. Games will continue each weekend through March 16. Youth Soccer League: Coaches Spring Soccer Registration began the week of January 29. At this time we have approximately 12 volunteer coaches who have registered with many of them volunteering to coach multiple divisions giving us approximately 10 teams worth of coaches. Open Registration will begin the week of February 4 and continue through February 16 where we tend to get several more coaches to volunteer. The Spring Soccer season is scheduled to begin the week of April 1 and run through May 25. Child Development—Shay Ready, Set, Go: the Yorkville Recreation Department's Pre-Preschool Program, again, had high enrollment numbers causing us to increase the maximum number of participants allowed in the class. The enrollment numbers continue to stay strong through the remainder of the Spring Sessions. The next session is scheduled to start February 25 which is currently full with 12 participants. Parker's Playtime Preschool: Began Open Registration for the 2013-2014 School Year in January. Several families have come to register their preschooler with a large portion coming from our Ready, Set, Go program!We currently have a total of 15 enrollments and expect to gain momentum over the next couple of months. We are also currently scheduling several tours each week for interested families to meet our Preschool teachers, see the building, and get a feel for our program which have resulted in several registrations. REC Center—Ryan Wellness Classes: The first session of Winter/Spring Fitness and Wellness Classes began the first week of January. Classes have continued to be have a steady numbers of participants with Zumba, Group Power, and Spin class being the busiest classes. Birthday Parties: The Rec Center hosted five birthday parties in January for children. A variety of different parties were chosen for the children, which included a pool party, 3 bounce house package parties, and a sports package party. The birthday parties brought in a total income of$655 for January. Gym Rentals: The Small Gym has been consistently busy in the evenings throughout the week with rentals for children sports teams. Monday and Wednesday evenings the facility hosts a girls softball team that has been coming in for 2 hours for practice. Thursdays the facility also hosts a boys baseball team from Oswego that comes in to work on baseball mechanics. Geneva Kayak has continues to run classes for individuals looking to get more involved in kayaking. These classes take place every Sunday afternoon. "The achievements of an organization are the results of the combined effort of each individual." Miscellaneous Easter Egg—Express Trip:Will be held on Sat. March 23.Yorkville Community Christian Church is going to assist with this event. Tax Dodge 5k/10K Run: Is scheduled for Sun. April 14, 7:00am at the REC Center. Athletic Field Schedules: All of the youth baseball/softball organizations field schedules have been finalized for the 2013 season. 4`"of July: Will be assisting with organizing this year's 4t"of July. Summer Events: Finalizing the summer events schedule and will have something for the Feb. report. "The achievements of an organization are the results of the combined effort of each individual." United City Of Yorkville Parks Department 2012 Maintenance Summary Table of Contents Page 3 Introduction Page 4 Project and Special Events Page 6 Volunteer Groups Page 8 Administration training, Public Decorations, Recreation Assistance, Sewer, Streets, Vehicle and Equipment Maintenance Page 13 Individual Site Summary Page 15 Full Time and Part Time summary Page 17 Current Acreage Maintenance Projections Budget Analysis 2 The Maintenance Summary is an analysis of the 2012 Parks Department daily/weekly maintenance records. Staff currently maintains 287.42 acres of active open space and 57.25 acres natural areas at more than fifty different locations. These sites consist of a various improvements and a wide variety of maintenance tasks. The Parks Department maintains all City owned property including building sites, boulevards, utility sites and natural areas. The Parks Department maintenance personnel consist of a foreman and six maintenance workers, broken down into three divisions, athletic fields, beautification & turf, and playgrounds. In addition to the full time staff we employee four to five seasonal staff during the summer months. The Parks Department works closely with the Public Works Department to utilize staff on a seasonal basis to accomplish maintenance goals. The Parks Department staff is committed to serving the public and providing a unique and safe park experience. The Parks Department prides itself on being innovative, efficient, and fiscally responsible. 3 Parks Department Staff Scott Sleezer Superintendent Certified Playground Safety Inspector Class A CDL Tony Houle Foreman USDA Licensed Pesticide Applicator Class A CDL Jamie Jackson Maintenance Worker II Turf/ Beautification USDA Licensed Pesticide Operator Class B CDL Ryan Horner Maintenance Worker II Playgrounds / Utility Certified Playground Safety Inspector Class A CDL USDA Licensed Pesticide Operator Peter Scodro Maintenance Worker II Utility USDA Licensed Pesticide Operator Transferred to Water Department 9-4-12 Class A CDL Kris Gawrych Maintenance Worker II Turf/ Beautification USDA Licensed Pesticide Operator Class B CDL William Scot Maintenance Worker II Turf/ Beautification USDA Licensed Pesticide Applicator Class A CDL Dave Brown Maintenance Worker II Athletics USDA Licensed Pesticide Operator Class B CDL Adam Hernandez Maintenance Worker I Athletics Class B CDL 4 Projects and Special Events Riverfront Woods 316 665 Volunteer Groups Hometown Days 199.5 Raintree Castle Park Construction 1159.5 0 200 400 600 800 1000 1200 Hours 5 Volunteer Groups Big Day of Serving 500 80 Nicore Gas Volunteer Day Service Celebration Day 60 Cub Scouts 25 0 50 100 150 200 250 300 350 400 450 500 Hours 6 Volunteer Groups Volunteer groups have always played a role in our community. Last year we received help from four different groups. • The Big Day of Serving 2012 The Big Day of Serving was an event that brought hundreds of people from all over Illinois, Wisconsin and Indiana to Kendall County to do service work. Most of the volunteers were from youth groups that ranged in age from sixth grade through high school. Cross Lutheran Church organized this event and I was fortunate enough to be the leader on the projects team. There were over fifteen different projects all over Kendall County. The City of Yorkville had three projects that were completed by the volunteers. The projects included painting the fence and benches at Riverfront Park. The color was changed from green to black in anticipation of the down town streetscape color. They also laid the permeable brick paver parking lot at Raintree B Park. This project was over six thousand square feet of brick. The kids carried and laid them by hand. Mayor Gary Golinski worked alongside the kids on this project. This project would have taken staff nearly four weeks to complete if we would had done it ourselves. The library was also given a makeover with the shrubs all getting trimmed and the plant beds cleaned out. They mulched the entire site and repaired the steel edging. In all over eighty kids and adults worked on these three projects. The work was completed in one day, saving the City nearly five hundred work hours. • Nicor Gas Volunteer Day Employees from Nicor Gas held a riverfront cleanup day. Dozens of people came and cleaned up the riverbank throughout Yorkville. The Mayor kicked this event off and worked alongside the volunteers. This group also raised money for the push for the path. In all this group provided eighty work hours. • Service Celebration Day This was a group of adults and children from a local church that wanted to provide services to the Yorkville Community. They did service work at three sites and had over twenty people involved. The first project was a spring cleanup at Town Square Park. This included weeding, mulching the plant beds and painting the gazebo. The second project was at Clark Park. This included trimming trees and shrubs from the pathways and cutting down invasive species. The third project was beautifying Heartland Circle Park. This project included weeding and mulching all of the plant beds and tree rings. This group had about eighteen people and provided sixty work hours for the City. • Cub Scouts We have worked with the Cub Scouts on a spring volunteer project for more than ten years. In the past they were responsible for planting all of our annual flowers at City Hall, Library, Beecher Center and Town Square Park. This year more than twenty five scouts and adults were able to plant three hundred daylilies at Raintree B Park. The group did this in about one hour. Providing the City with twenty five hours worked. In all the Parks Department received Six hundred sixty five volunteer work hours. This doesn't include any of the volunteers we have for our special events. 7 2012 Training, Decor, Maintenceance, and Other Department Support Continuing Education 45 Public Decorations 353.5 Recreation Assistance 904.67 12 Sewer Department Street Department 830.25 Vehical&Equipment Maintenance 958.29 Water Department 22.5 0 100 200 300 400 500 600 700 800 900 1000 Hours g United City of Yorkville Parks Department Continuing Education and Training, Public Decor, Recreation Assistance, Sewers, Streets, Vehicle and Equipment Maintenance Continuing Education and Training Includes parks record keeping, safety training, and human resource training Hours: 45 Public Decorations Includes flags, banners, special events, hometown days and seasonal holiday decorations Hours: 353.5 Recreation Assistance Includes park open house, polar plunge, hometown days and other program assistance Hours: 904.67 Sewer Department Includes emergency repairs, landscaping, and assistance when needed Hours: 12 Street Department Includes snow removal and salt application Hours: 830.25 Vehicle & Equipment Maintenance Includes emergency repairs, scheduled maintenance, inspections, cleaning equipment and vehicles Hours: 958.29 Total: 3126.21 9 Park Maintenance Summary 02011 N 201 Autumn Creek Beecher Bistro Beecher Building Beecher Park Bridge Park Bristol Bay Bristol Bay 65 Bristol Station Caledonia Cannonball Park City Hall Clark Cobb Park Crawford Park F E Wheaton Woods Fox Hill East 0 200 400 600 800 1000 1200 Park Maintenance Summary 152011 ■2012 Fox Hill West Gilbert Park Heartland Circle Hiding Spot Park Jaycee Pond Park Kiwanis Park Library Old Jail Price Park Purcell Park Raintree C Raintree Castle Raintree Park Raintree Trail Corridor Rec Center Rice Park 0 200 400 600 800 1000 1200 1400 11 Park Maintenance Summary ■2011 ■2012 Riemenschneider Riverfront Hydraulic&47 Riverfront Kayak Riverfront Old Post Office Riverfront Open Space Riverfront Rental(3) Rivers Edge Park Rotary Park Sewer Facility Maintenance Sleezer Park Stepping Stones Park Street Boulevards Sunflower Park Town Square Park Van Emmon Park Wolf Street Property 0 100 200 300 400 500 600 12 Park Maintenance Summary 2012 CD° K K � L. sp _a v v L. v (D �; (D TI (D v ((D (gyp n 7 N D � N p' 0 (D (D 0 (D 0 Q N (D ;� (D O (D 7 Location `� (D Autumn Creek 5 149.63 47.84 17.54 59.03 1 274.04 Beecher Bistro 0.25 31 31 Beecher Building 2 4.41 22.5 20.8 47.71 Beecher Park 22.6 564.34 81.86 45.92 211.09 903.21 Bridge Park 19 836.54 109.24 14 13.77 84.75 1058.3 Bristol Bay 1.5 1 31.64 1 11.97 23.42 67.03 Bristol Bay 65 65 427.63 33.88 221.76 683.27 Bristol Station 12.5 105.11 82.89 22.64 91.25 301.89 Caledonia 10 24 24 Cannonball Park 4.5 56.43 27.79 59.67 143.89 City Hall 2 66.86 12.5 55.04 134.4 Clark 5 60.33 19.83 80.16 Cobb Park 0.25 35.26 1 16.97 16.27 68.5 Crawford Park 6.25 160.63 44.03 204.66 F E Wheaton Woods 7 65.18 25.45 90.63 Fox Hill East 4 87.59 50.17 45 47.41 230.17 Fox Hill West 19.35 98.57 103.52 5.45 100.17 307.71 Gilbert Park 0.15 23.08 15.46 18.63 57.17 Heartland Circle 6 31.49 73.61 71.3 176.4 Hiding Sot Park 2.25 4.74 50.09 14.26 32.61 101.7 Jaycee Pond Park 7 12.46 18.53 30.99 Kiwanis Park 2.25 35.89 22.05 52.91 110.85 Library 2.25 21.63 45.53 67.16 Old Jail 0.6 13.92 13.92 Price Park 3.72 1 35.75 1 16.17 70.31 122.23 Purcell Park 0.3 1 19.33 19.33 Raintree C 5 18.58 32 50.58 Raintree Castle 7 88.36 65.39 54.05 63.52 271.32 Raintree Park 1.5 40.38 10.28 62.15 112.81 Raintree Trail Corridor 7 1 42.27 42.27 Rec Center 4.5 16.42 192 43.82 252.24 Rice Park 1.5 36.73 25.35 29.17 91.25 Riemenschneider 7 171.09 1 52.62 1 45 82.21 1 350.92 Riverfront Rental 3 0.5 12.56 12.56 Riverfront Hydraulic&47 0.35 12.75 18.95 31.7 Riverfront Kayak 2.75 124.24 43.42 167.66 Riverfront Open Space 6.5 117.96 20.52 138.48 Riverfront Old Post Office 1.5 1 8.73 21 11.6 41.33 Rivers Edge Park 0.5 17.58 17.58 Rotary Park 12 131.06 30.87 14.63 68.07 244.63 Sewer Facility Maintenance 1.4 1 72.03 1 72.03 Sleezer Park 0.25 20.25 12.75 33 Stepping Stones Park 7 29.43 16.8 43.74 89.97 Street Boulevards 2 115.78 87.33 203.11 Sunflower Park 2.2 49.43 24.69 63.96 138.08 Town Square Park 2.25 80.55 1 82.23 163.78 Van Emmon Park 2 124.11 24.47 41.02 189.6 Wolf Street Property 2 9.2 8 21.9 39.1 Total 287.42 2788.77 1780.73 1 301 1 286.14 553.15 1 2394.53 8104.32 MAP http://g.co/maps/4w5f9 13 Athletic Field Maintenance Within the Athletic department include field preparation for baseball, soccer and bocce. Baseball further includes, adding clay, adding turface, aerating, setting bases, moving/repairing bases, chalking, cleaning/repairing dugouts, dragging, edging, fall rehab, fertilizing, garbage, over seeding, painting foul lines, installing/repairing player benches, rolling, spot spray/weed, spring re-grading, watering, and preventing rainouts. Soccer responsibilities would be fertilizing, moving soccer goals, installing/repairing soccer nets, over seeding,painting, installing/repairing player benches, rolling, layout fields, painting fields, and rehabbing fields. Bocce tasks would be field layout,painting, and rehabbing. Beautification Includes bed prep, cleaning out beds, fertilizing, garbage, hardscape install/repair, planting, replace trees and bushes, spot spray, weed, trim trees and bushes. Trash and litter control, includes changing liners in each receptacle and removing loose litter from turf areas,plant beds,paved surfaces, natural areas,playground areas shelters or structures. Building, Shelter, Fence, Electrical, & Hardscape Maintenance Includes repair work,painting,power washing, electrical maintenance on the exterior of park buildings, shelters, sheds, dugouts, fences, ornamental lamp poles, retaining walls, and bleachers. This also includes the repair of brick walkways and stairs. Natural Area Maintenance Includes mulching pathways, trimming, and removal of trees and bushes along creeks, ponds, rivers, wetland areas, and other non turf areas Playground Maintenance Within the Playground department duties includes amenities (bike rack,picnic tables, benches, trash receptacles, ect...) install/repair, auditing, brick installation/repair, disk golf installation/repair, fountain installation/repair, flags, garbage, graffiti, hardscape installation/repair, inspecting playgrounds, mulch installation/repair,playground repair/tighten,pressure wash, signs, spot spray/weed. Turf Maintenance Includes mowing, string trimming,blowing, pavement edging, rolling, aerating, fertilizing, over seeding, and turf repair. 14 Full Time and Part Time Department Summary ■Seasonal Employment O Full Time Athletics 3249.65 2583.43 Beautification 555.94 902.5 Equipment Maintenance 55.79 694.49 Playgrounds 88.45 ZI567.51 Rec Department 45 4334.22 Turf 529.58 0 500 1000 1500 2000 2500 3000 3500 4000 4500 15 United City of Yorkville City Owned Property Maintenance Projections 2013-2014 Current Acreage 2012 Maintenance Season Park Address Autumn Creek Autumn Creek Boulevard Beecher Building 910 Game Farm Road Beecher Park 910 Game Farm Road Bridge Park 3651 Kennedy Road Bristol Bay Rosenwinkel Street Bristol Bay 65 Bristol Bay Drive Bristol Station Honeysuckle Lane Caledonia West Wheaton Avenue Cannonball Park 2087 Northland Lane City Hall 800 Game Farm Rd Clark 102 East Main Cobb Park 109 Colonial Parkway Crawford Park 201 Windham Circle F E Wheaton Woods 225 Wheaton Ave Fox Hill East 1475 Sycamore Road Fox Hill West 1711 John Street Gilbert Park 700 Morgan Street Heartland Circle 1265 Taus Circle Hiding Spot Park 307 Park Street Jaycee Pond Park 410 West Center Street Kiwanis Park 1809 Country Hills Drive Library 902 Game Farm Road Old Jail 111 West Madison Price Park 525 Burning Bush Drive Purcell Park 325 Fairhaven Drive Raintree B Prairie Crossing Drive Raintree Park 325 Fairhaven Drive Raintree Trail Corridor Raintree Rec Center 202 East Countryside Parkway Rice Park 545 Poplar Drive 16 Riemenschneider Hayden Drive Riverfront Hydraulic & 47 108 East Hydraulic Riverfront Kayak 131 D East Hydraulic Riverfront Old Post Office 201 West Hydraulic Street Riverfront Open Space 201 East Hydraulic Street Riverfront Rental (3) 131 A, B, C, East Hydraulic Rivers Edge Park 974 Stony Creek Lane Rotary Park 2775 Grand Trail Sewer Facility Maintenance 3 Sites Sleezer Park 837 Homestead Drive Stepping Stones Park 3152 Grand Trail Street Boulevards Center, Countryside, and Bristol Ridge Sunflower Park 1785 Walsh Drive Tower Lane 610 Tower Lane Town Square Park 307 Park Street Van Emmon Park 347 East Van Emmon Road Wolf Street Property Wolf and Badger Development for FY 2013-2014 Park Site Acres Cannonball Phase I1 6 Total Acres 293.42 Development for FY 2014-15 Park Site Acres Grande Reserve A 5 Grande Reserve B 8.25 Grande Reserve Natural Area 80 Sub Total 98.25 Total Acres (Active) 306.67 (Natural) 137.25 17 Budget Analysis 2010-11 2011-12 2012-13 Budget $500,718 $553,510 $553,510 Acreage 280 280 287.42 Acre per staff 39.04 39.04 41.06 Cost per acre $1,788.28 $1,976.83 51,925.78 Seasonal staff hours worked 1640.5 1543.29 1820.67 Full Time Maintenance Staff 7 7 7 Sites Maintained 50 54 55 Playgrounds Maintained 22 23 23 Baseball Fields Maintained 16 17 18 18