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City Council Packet 2013 04-09-13 CI r� ,$ United City of Yorkville 800 Game Farm Road EST. r7� - 1836 Yorkville, Illinois 60560 o l�, Telephone: 630-553-4350 Fax: 630-553-7575 Kengail Gaury h<C E X1'�r AGENDA CITY COUNCIL MEETING CITY COUNCIL CHAMBERS 7:00 p.m. Tuesday,April 9, 2013 Call to Order: Pledge of Allegiance: Roll Call by Clerk: WARD I WARD II WARD III WARD IV Carlo Colosimo Jackie Milschewski Marty Munns Rose Ann Spears Ken Koch Larry Kot Chris Funkhouser Diane Teeling Establishment of Quorum: Amendments to Agenda: Presentations: Public Hearings: Citizen Comments on Agenda Items: Consent Agenda: 1. ADM 2013-10 Monthly Treasurer's Reports for January and February 2013 Minutes for Approval: 1. CC 2013-20 Minutes of the City Council—March 12, 2013 Bills for Payment(Informational): $454,351.71 Mayor's Report: 1. CC 2013-21 MFT Audit Report No. 61 for January 1, 2011 —December 31, 2011 Public Works Committee Report: Economic Development Committee Report: 1. EDC 2013-14 Ordinance Approving Second Amendment to the Redevelopment Agreement for the Downtown Yorkville Redevelopment Project Area(Imperial Investments, LLC) Public Safety Committee Report: Administration Committee Report: 1. ADM 2013-12 Bond Refinancing—Library 2005B 2. ADM 2013-12 Bond Refinancing—Countryside TIF City Council Agenda April 9, 2013 Page 2 Park Board: Plan Commission: Zoning Board of Appeals: City Council Report: City Clerk's Report: City Treasurer's Report: Community and Liaison Report: Staff Report: Mayor's Report (cont'd): 2. CC 2013-12 Ordinance Approving the 2013-2014 Fiscal Budget Additional Business: Executive Session: 1. For litigation, when an action against, affecting, or on behalf of the particular public body has been filed and is pending before a court or administrative tribunal, or when the public body finds that an action is probable or imminent, in which case the basis for the finding shall be recorded and entered into the minutes of the closed meeting. 2. For collective negotiating matters between the public body and its employees or their representatives, or deliberations concerning salary schedules for one or more classes of employees. Citizen Comments: Adjournment: COMMITTEES, MEMBERS AND RESPONSIBILITIES ADMINISTRATION: Apri118z 2013 —6:00 p.m.—City Hall Council Chambers -----------------------------------------------------—---------------------------------------------------------------------------------------------—--------------------------------------- Committee Departments Liaisons Chairman: Alderman Spears Finance Library Committee: Alderman Munns Administration Committee: Alderman Funkhouser Committee: Alderman Koch ECONOMIC DEVELOPMENT: May 7, 2013—7:00 p.m.—City Hall Council Chambers ------------------------------------------------------------------------------ - - - - -—-- - - - - - - ----------------------------------------------------------------------- Committee Departments Liaisons Chairman: Alderman Munns Community Development Plan Commission Vice-Chairman: Alderman Teeling Building Safety and Zoning Yorkville Econ. Dev. Corp. Committee: Alderman Milschewski Kendall Co. Plan Commission Committee: Alderman Colosimo City Council Agenda April 9, 2013 Page 3 COMMITTEES, MEMBERS AND RESPONSIBILITIES (cont'd) - 'PUBLIC-SAFETY: Ma 2 2013 —6.30 m.—Ci Hall Council Chambers ---------------- -------------------------------—------------------------------------------------------------------------------——-----——--—--------------------------------------- Committee Departments Liaisons Chairman: Alderman Colosimo Police Human Resource Comm. Vice-Chairman: Alderman Kot School District Committee: Alderman Spears Committee: Alderman Funkhouser ------------------------------------------------------------------------------------------------------------------------------------------------------------- PUBLIC WORKS: April 16,2013-6:00 p.m.-City Hall Council Chambers Committee Departments Liaisons Chairman: Alderman Teeling Public Works Park Board Vice-Chairman: Alderman Milschewski Engineering YBSD Committee: Alderman Kot Parks and Recreation Committee: Alderman Koch UNITED CITY OF YORKVILLE WORKSHEET CITY COUNCIL Tuesday, April 9, 2013 7:00 PM CITY COUNCIL CHAMBERS ---------------------------------------------------------------------------------------------------------------------------------------- AMENDMENTS TO AGENDA: ---------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------------------- CITIZEN COMMENTS ON AGENDA ITEMS: ----------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------------------- CONSENT AGENDA: ----------------------------------------------------------------------------------------------------------------------------------------- 1. ADM 2013-10 Monthly Treasurer's Reports for January and February 2013 ❑ Approved: Y N ❑ Subject to ❑ Removed ❑ Notes ----------------------------------------------------------------------------------------------------------------------------------------- MINUTES FOR APPROVAL: ----------------------------------------------------------------------------------------------------------------------------------------- 1. CC 2013-20 Minutes of the City Council—March 12, 2013 ❑ Approved: Y N ❑ Subject to ❑ Removed ❑ Notes ----------------------------------------------------------------------------------------------------------------------------------------- BILLS FOR PAYMENT: ----------------------------------------------------------------------------------------------------------------------------------------- 1. Bills for Payment (Informational) ❑ Notes ----------------------------------------------------------------------------------------------------------------------------------------- MAYOR'S REPORT: ----------------------------------------------------------------------------------------------------------------------------------------- 1. CC 2013-21 MFT Audit Report No. 61 for January 1, 2011 —December 31, 2011 ❑ Approved: Y N ❑ Subject to ❑ Removed ❑ Bring back to Committee/future meeting ❑ Informational Item ❑ Notes ----------------------------------------------------------------------------------------------------------------------------------------- ECONOMIC DEVELOPMENT COMMITTEE REPORT: ----------------------------------------------------------------------------------------------------------------------------------------- 1. EDC 2013-14 Ordinance Approving the Second Amendment to the Redevelopment Agreement for the Downtown Yorkville Redevelopment Project Area(Imperial Investments, LLQ ❑ Approved: Y N ❑ Subject to ❑ Removed ❑ Bring back to Committee/future meeting ❑ Informational Item ❑ Notes ----------------------------------------------------------------------------------------------------------------------------------------- ADMINISTRATION COMMITTEE REPORT: ----------------------------------------------------------------------------------------------------------------------------------------- 1. ADM 2013-12 Bond Refinancing—Library 2005B ❑ Approved: Y N ❑ Subject to ❑ Removed ❑ Bring back to Committee/future meeting ❑ Informational Item ❑ Notes ----------------------------------------------------------------------------------------------------------------------------------------- 2. ADM 2013-12 Bond Refinancing—Countryside TIF ❑ Approved: Y N ❑ Subject to ❑ Removed ❑ Notes ----------------------------------------------------------------------------------------------------------------------------------------- MAYOR'S REPORT (cont'd): ----------------------------------------------------------------------------------------------------------------------------------------- 2. CC 2013-12 Ordinance Approving the 2013-2014 Fiscal Budget ❑ Approved: Y N ❑ Subject to ❑ Removed ❑ Notes ----------------------------------------------------------------------------------------------------------------------------------------- REPORTS: ----------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------------------- ADDITIONAL BUSINESS: ----------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------------------- CITIZEN COMMENTS: ----------------------------------------------------------------------------------------------------------------------------------------- A. Co. Reviewed By: Agenda Item Number `u 0 40 Legal ❑ CA#1 Finance ■ EST. 1836 Engineer ❑ ~�= City Administrator ❑ Tracking Number 1' Human Resources ❑ '$ �v Community Development ❑❑ ADM 2013-10 Police ELE ��"� Public Works ❑ Parks and Recreation ❑ Agenda Item Summary Memo Title: Monthly Treasurer's Reports for January and February 2013 Meeting and Date: City Council—April 9, 2013 Synopsis: Council Action Previously Taken: Date of Action: Admin 3/21/13 Action Taken: Move forward to CC consent agenda for approval. Item Number: ADM 2013-10 Type of Vote Required: Council Action Requested: Submitted by: Rob Fredrickson Finance Name Department Agenda Item Notes: UNITED CITY OF YORKVILLE TREASURER'S REPORT-for the period ending January 31,2013 Cash Basis %of %of Projected Beginning January Revenues YTD January Expenses YTD Ending Fund Fund Balance Revenues YTD Revenues Budget Budget Expenses YTD Expenses Budget Budget Balance General Fund 01 -General 1,270,623 667,483 10,704,979 12,311,109 87% 986,563 7,288,426 11,379,867 64% 4,687,176 Special Revenue Funds 15-Motor Fuel Tax 924,857 35,361 424,681 454,547 93% 69,182 183,787 573,860 32% 1,165,750 79-Parks and Recreation 280,065 95,792 1,128,634 1,451,447 78% 97,442 999,851 1,506,767 66% 408,848 72-Land Cash (294,778) 6,153 48,257 420,500 11% - 50,747 323,825 16% (297,268) 87-Countryside TIF 1,877,872 15 2,083 6,500 32% 238 306,772 306,043 100% 1,573,183 88-Downtown TIF 257,953 53 40,269 70,150 57% 9,803 36,607 41,500 88% 261,615 11 -Fox Hill SSA 17,071 1 3,794 3,786 100% 1,704 5,476 4,500 122% 15,389 12-Sunflower SSA 12,188 2 7,540 7,531 100% 300 11,714 9,986 117% 8,014 Debt Service Fund 42-Debt Service 87,510 8,514 403,886 427,144 95% - 504,995 505,370 100% (13,599) Capital Funds 16-Municipal Building (579,374) 900 9,559 5,250 182% 600 3,750 - - (573,565) 22-Park and Recreation Capital 62,473 348 3,534 43,500 8% 208 8,314 52,500 16% 57,693 20-Police Capital 229,238 3,180 30,900 29,200 106% 3,146 157,006 60,000 262% 103,131 21 -Public Works Capital 62,884 5,951 50,131 53,500 94% 9,658 81,423 169,795 48% 31,592 23-City-Wide Capital 81,196 60,482 391,682 1,303,732 30% 24,567 155,830 1,040,500 15% 317,048 Enterprise Funds 51 -Water 1,300,837 26,910 2,255,945 2,801,379 81% 103,674 2,411,466 3,085,983 78% 1,145,316 52-Sewer 3,003,537 838 1,386,367 1,639,817 85% 194,205 1,465,074 1,895,210 77% 2,924,830 80-Recreation Center (220,001) 42,546 400,175 622,500 64% 40,328 459,148 703,633 65% (278,973) Library Funds 82-Library Operations 388,831 8,980 770,071 817,634 94% 69,717 528,865 794,413 67% 630,037 83-Library Debt Service (1,821) - 793,662 797,299 100% - 795,488 795,488 100% (3,647) 84-Library Capital 6,794 3,001 27,405 16,350 168% 3,385 11,108 13,474 82% 23,091 Total Funds 8,767,955 966,511 18,883,554 23,282,875 81% 1,614,721 15,465,847 23,262,714 66% 12,185,662 As Treasurer of the United City of Yorkville,I hereby attest,to the best of my knowledge,that the information contained in this Treasurer's Report is accurate as of the date detailed herein. Further information is available in the Finance Department. Rob Fredrickson,Finance Director/Deputy Treasurer UNITED CITY OF YORKVILLE TREASURER'S REPORT-for the period ending February 28,2013 Cash Basis %of %of Projected Beginning February Revenues YTD February Expenses YTD Ending Fund Fund Balance Revenues YTD Revenues Budget Budget Expenses YTD Expenses Budget Budget Balance General Fund 01 -General 1,270,623 812,296 11,517,275 12,311,109 94% 860,966 8,149,531 11,379,867 72% 4,638,367 Special Revenue Funds 15-Motor Fuel Tax 924,857 34,273 458,953 454,547 101% 22,753 206,540 573,860 36% 1,177,270 79-Parks and Recreation 280,065 105,751 1,234,385 1,451,447 85% 111,200 1,111,051 1,506,767 74% 403,399 72-Land Cash (294,778) 10,256 58,513 420,500 14% 1,500 52,247 323,825 16% (288,513) 87-Countryside TIF 1,877,872 0 2,083 6,500 32% - 306,772 306,043 100% 1,573,183 88-Downtown TIF 257,953 45 40,314 70,150 57% 8,662 45,269 41,500 109% 252,998 11-Fox Hill SSA 17,071 1 3,794 3,786 100% - 5,476 4,500 122% 15,389 12-Sunflower SSA 12,188 1 7,541 7,531 100% - 11,714 9,986 117% 8,015 Debt Service Fund 42-Debt Service 87,510 8,629 412,515 427,144 97% - 504,995 505,370 100% (4,970) Capital Funds 16-Municipal Building (579,374) 1,650 11,209 5,250 214% 750 4,500 - - (572,665) 22-Park and Recreation Capital 62,473 542 4,076 43,500 9% 208 8,522 52,500 16% 58,026 20-Police Capital 229,238 4,291 35,191 29,200 121% - 157,006 60,000 262% 107,422 21 -Public Works Capital 62,884 9,196 59,327 53,500 111% 10,505 91,928 169,795 54% 30,283 23-City-Wide Capital 81,196 49,109 440,791 1,303,732 34% 84,897 240,726 1,040,500 23% 281,260 Enterprise Funds 51 -Water 1,300,837 422,041 2,677,987 2,801,379 96% 186,112 2,597,578 3,085,983 84% 1,381,246 52-Sewer 3,003,537 128,872 1,515,238 1,639,817 92% 41,049 1,506,123 1,895,210 79% 3,012,652 80-Recreation Center (220,001) 39,129 439,304 622,500 71% 42,922 502,070 703,633 71% (282,767) Library Funds 82-Library Operations 388,831 9,157 779,228 817,634 95% 65,114 593,980 794,413 75% 574,080 83-Library Debt Service (1,821) - 793,662 797,299 100% - 795,488 795,488 100% (3,647) 84-Library Capital 6,794 5,151 32,556 16,350 199% 1,626 12,734 13,474 95% 26,616 Total Funds 8,767,955 1,640,389 20,523,943 23,282,875 88% 1,438,265 16,904,251 23,262,714 73% 12,387,647 As Treasurer of the United City of Yorkville,I hereby attest,to the best of my knowledge,that the information contained in this Treasurer's Report is accurate as of the date detailed herein. Further information is available in the Finance Department. Rob Fredrickson,Finance Director/Deputy Treasurer A. Co. Reviewed By: Agenda Item Number 4.0 Legal ❑ Minutes#1 Finance ❑ EST. 1836 Engineer ❑ ~�= City Administrator ❑ Tracking Number 1' Human Resources ❑ '$ �v Community Development ❑❑ CC 2013-20 Police ELE ��"� Public Works ❑ Parks and Recreation ❑ Agenda Item Summary Memo Title: Minutes of the City Council—March 12, 2013 Meeting and Date: City Council—April 9, 2013 Synopsis: Approval of Minutes Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Majority Council Action Requested: Approval Submitted by: Beth Warren City Clerk Name Department Agenda Item Notes: DRAFT MINUTES OF THE REGULAR MEETING OF THE CITY COUNCIL OF THE UNITED CITY OF YORKVILLE,KENDALL COUNTY,ILLINOIS, HELD IN THE CITY COUNCIL CHAMBERS 800 GAME FARM ROAD ON TUESDAY,MARCH 12,2013 Mayor Golinski called the meeting to order at 7:00 p.m. and led the Council in the Pledge of Allegiance. ROLL CALL City Clerk Warren called the roll. Ward I Koch Present Colosimo Present Ward II Milschewski Present(Arrived at 7:01) Kot Present Ward III Munns Present Funkhouser Present Ward IV Spears Present Teeling Present Also present: City Clerk Warren, City Attorney Orr, City Administrator Olson,Police Chief Hart, Deputy Chief of Police Hilt,Public Works Director Dhuse,Finance Director Fredrickson,EEI Engineer Sanderson, Community Development Director Barksdale-Noble,Director of Park and Recreation Schraw QUORUM A quorum was established. AMENDMENTS TO THE AGENDA None. PRESENTATIONS None. PUBLIC HEARINGS 1. PC 2013-03 Veterans Way,LLC,Petitioner,has filed an application with the United City of Yorkville,Kendall County,Illinois,requesting a major amendment the Second Amendment to the Heartland Subdivision Annexation and Planned Unit Development dated January 11,2005 related to the Heartland Business Center to permit the placement of an additional ten foot by sixteen foot (10'x16') sign with eleven(11)tenant sign panels within a driveway median of the subject property. The real property consists of approximately 5.1 acres of the common area located generally south of U.S. Route 34;west of McHugh Road; and north of Heartland Drive at 728 E. Veterans Parkway,Yorkville, Illinois. 2. Proposed FY 2013-2014 Budget Please, see attached transcript from the court reporter regarding the public hearing portion of the meeting. CITIZEN COMMENTS ON AGENDA ITEMS None. CONSENT AGENDA None. MINUTES FOR APPROVAL 1. Minutes of the City Council—February 12, 2013 (CC 2013-14) 2. Minutes of the City Council—February 26, 2013 (CC 2013-15) Mayor Golinski entertained a motion to approve the minutes of the regular City Council meeting for February 12,2013 and February 26,2013 as presented. So moved by Alderman Spears; seconded by Alderman Colosimo. Amendment approved unanimously by a viva voce vote. BILLS FOR PAYMENT Mayor Golinski stated that bills for this period were $583,379.96. REPORTS MAYOR'S REPORT The Minutes of the Regular Meeting of the City Council—March 12, 2013 —Page 2 of 5 Ordinance 2013-14 Authorizing the Execution of the Second Amendment to the Annexation and Planned Unit Development Agreement with Kendall Holdings,LLC (Briarwood-Cornerstone Subdivision) (PC 2013-02) Mayor Golinski entertained a motion to approve an ordinance authorizing the execution of the second amendment to the annexation and planned unit development agreement with JAC Kendall Holdings, LLC (Briarwood—Cornerstone Subdivision) and authorize the Mayor and City Clerk to Execute. So moved by Alderman Funkhouser; seconded by Alderman Spears. Alderman Kot asked if the City is setting a precedent with the reduced fees. City Attorney Orr stated the City is not stating a precedent. City Administrator Olson explained how it stabilizes the playing field. Each annexation agreement is unique for each subdivision. Motion approved by a roll call vote. Ayes-8 Nays-0 Munns-aye, Spears-aye, Colosimo-aye,Funkhouser-aye, Milschewski-aye, Teeling-aye,Koch-aye,Kot-aye B.U.I.L.D. Incentive Program 2nd Extension Request (CC 2013-16) Mayor Golinski said the City wants to extend this program for a year with no limitation on the number of permits. Alderman Colosimo believes the focus should be on vacant homes and will vote against it. Alderman Kot supports this program. Mayor Golinski stated the City will extend it and bring it forward. PUBLIC WORKS COMMITTEE REPORT Ordinance 2013-15 Approving the Amendment to the Amended Intergovernmental Cooperative Agreement between the United City of Yorkville and the Yorkville-Bristol and Sanitary District regarding Billing for District Services (PW 2012-74) Alderman Teeling made a motion to approve an ordinance approving the amendment to the amended intergovernmental cooperative agreement between the United City of Yorkville and the Yorkville— Bristol Sanitary District regarding billing for district services and authorize the Mayor and City Clerk to Execute; seconded by Alderman Kot. Alderman Munns asked why staff is recommending a five year with a percent increase each year. City Administrator Olson explained. Alderman Colosimo asked if the 5%covers the administrative costs to the City. It does. Alderman Funkhouser asked if the City has billed to the full 5%. The answer was based on last year's figures it would have been just below 5%. Motion approved by a roll call vote. Ayes-8 Nays-0 Spears-aye, Colosimo-aye,Funkhouser-aye,Milschewski-aye, Teeling-aye,Koch-aye,Kot-aye,Munns-aye ECONOMIC DEVELOPMENT COMMITTEE REPORT No report. PUBLIC SAFETY COMMITTEE REPORT No report. ADMINISTRATION COMMITTEE REPORT No report. PARK BOARD Riverfront Businesses Contract Extensions (CC 2013-17) Resolution 2013-04 Approving a Lease Extension Agreement with Erick Goepel Doing Business As River City Roasters (131 East Hydraulic Avenue,Unit C) Mayor Golinski entertained a motion to approve a resolution approving a lease extension agreement with Erick Goepel doing business as River City Roasters (131 E. Hydraulic Avenue,Unit C) and authorize the Mayor and City Clerk to execute the resolution and the interim director of parks and recreation to execute the lease extension agreement. So moved by Alderman Spears; seconded by Alderman Funkhouser. City Administrator Olson stated Geneva Kayak's rent is $250 per month which is $3000 annual. River City Roasters and Whitewater Ice Cream's rent were both at$200 per month,which is $2400 annual. Geneva Kayak's 5% concession to the City was just over$10,000. River City Roasters was just over $2300, and Whitewater Ice Cream was just over$1100 for the past fiscal year. Motion approved by a roll call vote. Ayes-8 Nays-0 Funkhouser-aye,Milschewski-aye,Teeling-aye,Koch-aye, The Minutes of the Regular Meeting of the City Council—March 12, 2013 —Page 3 of 5 Kot-aye,Munns-aye, Spears-aye, Colosimo-aye Resolution 2013-05 Approving a Lease Extension Agreement with Robyn Sutcliff Doing Business As Whitewater Ice Cream(131 East Hydraulic Avenue,Units A&B) Mayor Golinski entertained a motion to approve a resolution approving a lease extension agreement with Robyn Sutcliff doing business as Whitewater Ice Cream(131 East Hydraulic Avenue,Units A&B)and the authorize the Mayor and City Clerk to execute the resolution and the interim director of parks and recreation to execute the lease extension agreement. So moved by Alderman Colosimo; seconded by Alderman Spears. Motion approved by a roll call vote. Ayes-8 Nays-0 Teeling-aye,Koch-aye,Kot-aye,Munns-aye, Spears-aye, Colosimo-aye,Funkhouser-aye,Milschewski-aye Resolution 2013-06 Approving a Lease Extension Agreement with Specialty Expeditions,Inc. Doing Business as Geneva Kayak Center(301 E.Hydraulic Avenue) Mayor Golinski entertained a motion to approve a resolution approving a lease extension agreement with Specialty Expeditions,Inc. doing business as Geneva Kayak Center(301 E. Hydraulic Avenue)and authorize the Mayor and City Clerk to execute the resolution and the interim director of parks and recreation to execute the lease extension agreement. So moved by Alderman Koch; seconded by Alderman Munns. Motion approved by a roll call vote. Ayes-8 Nays-0 Koch-aye,Kot-aye,Munns-aye, Spears-aye, Colosimo-aye,Funkhouser-aye,Milschewski-aye, Teeling-aye PLAN COMMISSION Ordinance 2013-16 Approving the Kendall Crossing PUD Final Plat (PC 2012-11) Mayor Golinski entertained a motion to approve an ordinance approving the Kendall Crossing PUD final plat subject to final plat submission and engineering approval. So moved by Alderman Kot; seconded by Alderman Funkhouser. Motion approved by a roll call vote. Ayes-8 Nays-0 Kot-aye,Munns-aye, Spears-aye, Colosimo-aye, Funkhouser-aye,Milschewski-aye,Teeling-aye,Koch-aye ZONING BOARD OF APPEALS No report. CITY COUNCIL REPORT No report. CITY CLERK'S REPORT No report. CITY TREASURER'S REPORT No report. COMMUNITY&LIAISON REPORT Ken Cum Alderman Spears reported on Ken Com. (See attached.) Illinois Area Agency On Aging Alderman Spears reported on Illinois Area Agency on Aging. (See attached.) Congressman Hultgren Conference Call Mayor Golinski has a conference call scheduled with Congressman Hultgren on Thursday February 14, 2013. The discussion will be the Route 47 funding. STAFF REPORT No report. Mayor's Report(cont'd): Proposed FY 2013-2014 Budget (CC 2013-12) Mayor Golinski discussed the proposed 2014 budget. The cuts discussed were very controversial. After discussion with staff, it was determined that nothing is left to cut aside from personnel. Staff had to start The Minutes of the Regular Meeting of the City Council—March 12, 2013 —Page 4 of 5 looking at the possibility of cutting services. Mayor Golinski stated the path of least resistance is to vote it all back into the budget,but then the City is adding to a large deficit. The following topics are worthy of discussion. Mayor Golinski will point out the pros and cons of each issue. First was the Kendall Area Transit. This is public transportation for Yorkville. This is a County wide program. Should it be funded entirely by the county?Residents of Yorkville are paying for this service twice. Alderman Spears,Alderman Teeling,Alderman Colosimo,Alderman Munns,Alderman Koch, Alderman Kot would not support cutting the KAT program and feels it is a great benefit to Yorkville residents. Alderman Funkhouser agrees and said the City will look to the county to rework the funding structure.Alderman Koch mentioned possible county rebates to offset City dollars. Mayor Golinski said it will be put back in the budget. Leaf pickup is $6,000 to $10,000 a year. Most residents don't use this service. Equipment is hard to maintain. The cost is going to escalate. Alderman Kot,Alderman Spears,Alderman Milschewski, and Alderman Teeling would not support having this service eliminated from the budget. It is a benefit to Yorkville residents. Alderman Colosimo believes this is an inefficient program,but for the cost it is worth it.Alderman Funkhouser wanted the Council to keep in mind that this service will become more expensive as trees mature. It will need to be reviewed each year. Mayor Golinski stated the City spends about$150,000 on senior garbage subsidy. It is tough to justify this service. The City can't afford it any longer. Many seniors in Yorkville do not need the subsidy. Some families are abusing this system. Mayor Golinski stated it would be more fair and equitable to go on a needs basis. Alderman Teeling believes it is a good idea to have this program on a needs basis.Alderman Colosimo would like to see a program limited to seniors with three tiers. Alderman Kot agrees with Alderman Colosimo and would like to see a cost analysis with the tiered system. Alderman Spears agrees there are seniors that do not need this program. She would support this tiered system if the City can find out who needs it.Alderman Funkhouser does not have a problem supporting a senior discount in general. Alderman Spears added many seniors in Yorkville can't afford to pay. It is very important to verify which seniors can afford it. Alderman Kot said the City needs to be careful how it decides to verify a needs basis for seniors. Alderman Teeling suggested putting this information on the water bill. Alderman Colosimo stated the way to administer a program like this with three tiers is that from the beginning everyone pays the full top tier rate. Each senior would be responsible for providing verification to receive a lower rate. Mayor Golinski said the big question is how the City verifies a senior's income. Alderman Milschewski asked if Kendall County has a senior exemption on the real estate taxes. The answer was yes it does. Mayor Golinski stated that at the next meeting the staff will have some proposals and different scenarios for the Council to review. Mayor Golinski said the library wants more money above and beyond its tax levy. He has concerns about giving the library more money.His question is should the library live within what it generates in taxes. Mayor Golinski discussed staffing. The library has five full time staff and twenty one part time staff. That equates to over 12 full time employees. The salary in 2009 was $428,000 and now the library is up to $440,000. The library has three part time custodians. There is a custodian at the library for about 12 hours daily. That comes to 56 hours a week,which is over$53,000 a year. The City buildings have custodians working a maximum of 15 hours a week which adds up to about$14,000 a year. That is for every City building. The library is asking for$21,000. If the library wasn't asking for more money than its tax levy allows then it wouldn't be a concern. The City has to ask if the library is being good stewards with the tax money they have. Will giving the library more money really solve the problem or is there a problem with how they allocated the resources that they have.Alderman Colosimo said there was a meeting yesterday with the library board and these same issues came up. The library board had some valid arguments for these issues. Alderman Colosimo said the library takes its budget very seriously. Alderman Teeling is concerned the library will be short again next year. She stated last year the City took$320,000 out of its general fund and gave it to the library for a specific purpose. The money is unencumbered so the library may use that money however they see fit. She wondered how the library was using that money. City Administrator Olson said it sits in the library's fund balance. Mayor Golinski said the library's fund balance is at 37%. In essence it can be said that the $21,000 the library is asking for is a cushion to its fund balance. Alderman Teeling understands the library wants to use that money for certain items but if it is sitting in a fund balance then that should be the first place for the library board to get the money. City Administrator Olson stated the library is going to be faced with an increased property tax levy for the next three years. Alderman Teeling believes the library is worthwhile and should be funded but Yorkville is looking at deficits in the budget coming up. Alderman Milschewski believes the library is worthwhile but it is time for the library to tighten its belt. She is torn about giving the library more money. Alderman Funkhouser wanted to clarify the percentage of the library's fund balance. City Administrator Olson said at the end of 2013 the library's projection is that it will run an$11,000 surplus this year and then end up with a 54%fund balance. Mayor Golinski stated the City is going to give the library$21,000 and the library is going to run an$11,000 surplus. Then the library will put the City's money in its fund balance. City Administrator Olson said the $11,000 surplus is through April 30,2013. The$21,000 will go into fiscal year 2014. Alderman Funkhouser stated 37%to 54%in a year is a dramatic change to the fund balance. Alderman Koch,Alderman Colosimo,Alderman Teeling, and Mayor Golinski discussed the The Minutes of the Regular Meeting of the City Council—March 12, 2013 —Page 5 of 5 library hours and the school district's learning resource center that is coming to Yorkville.Alderman Spears and City Administrative Olson discussed the library's tax levy. Alderman Milschewski wanted to clarify that the library was going to go into the next budget year with a surplus. City Administrator Olson stated the library is going to finish this current fiscal year with a surplus. Alderman Milschewski asked if there was a way to do a year comparison. Alderman Colosimo said the library board plans on putting a letter together to present to Mayor Golinski and the City Council explaining the library's position. Next is the road infrastructure fee. Mayor Golinski stated the City has a plan in place to start addressing the City's infrastructure. Road fees are about$1 million annually. That is only half the amount recommended by the road study. Mayor Golinski said if the City doesn't start spending money on roads now the cost will multiply over the years. This new road fee would be$8 per month per user. Alderman Colosimo stated the roads need to be repaired. He supports the $8 fee. Mayor Golinski, City Administrator Olson, and Alderman Colosimo discussed the price of the road infrastructure fee and how the fee works on the City's bill.Alderman Milschewski supports this fee. Alderman Munns,Mayor Golinski, and City Administrator Olson discussed the City's utility bills.Alderman Kot clarified the $8 fee was not for the entire amount of the $1 million dollars. City Administrator Olson explained the $8 fee generates about$670,000. The other$330,000 will be coming from other funding sources in the City. Alderman Kot supports this issue.Alderman Teeling is glad this issue was explained to the Council. Alderman Koch and City Administrator Olson discussed the process of which streets are being done and the timeline for when it will be completed. Alderman Colosimo discussed the Kendall Crossing TIF incentive. Alderman Colosimo, City Administrator Olson,Mayor Golinski, and City Attorney Orr discussed the issue of timing when paying off the TIF. Alderman Spears discussed the nonpayment of utility bills. City Administrator Olson, Finance Director Fredrickson, and Mayor Golinski discussed the YBSD being on the utility bill. Alderman Spears had a question on the treatment facility services. Alderman Spears discussed the small tools and equipment with Finance Director Fredrickson, and City Administrator Olson. ADDITIONAL BUSINESS Heritage Woods Fundraiser Alderman Spears reported on the Heritage Woods fundraiser for the Kendall Area Transit. A silent auction will be held during the supportive living week. If anyone would like to donate items contact Samuel Clementz, director of marketing and sales, at Heritage Woods. The phone number is 630-882- 6502. All items should be donated no later than Friday April 12,2013. Meals On Wheels Mayor Golinski said this is Mayor's for Meals month. Meals on Wheels are always looking for volunteers. ITEP Grant Mayor Golinski thanked Director of Park and Recreation Schraw for all her work on the ITEP grant. The City received$491,000 on downtown street improvements. ICMA Credential Manager Mayor Golinski congratulated City Administrator Olson on becoming a credentialed manager by the ICMA. There are only 94 credential managers in the state of Illinois and only 1300 in the world. City Administrator Olson discussed what it takes to become credentialed. EXECUTIVE SESSION None. CITIZEN COMMENTS Carol, citizen, discussed bus routes due to Route 47 being repaired. ADJOURNMENT Mayor Golinski announced meeting adjourned. Meeting adjourned at 8:51 p.m. Minutes submitted by: Beth Warren, City Clerk, City of Yorkville, Illinois 1 II 1 2 3 UNITED CITY OF YORKVILLE i i 4 YORKVILLE , ILLINOIS 5 6 CITY COUNCIL MEETING 7 PUBLIC HEARING 8 i i 9 ' I i 10 11 800 Game Farm Road 12 Yorkville , Illinois 13 14 15 Tuesday , March 12 , 2013 16 7 : 00 p . m . 17 18 i i 19 20 I 21 22 23 I 24 Vitosh ? porting Service 815 . 993 . 2832 cros . vitosh @gmail . com i I 2 i 1 PRESENT : 2 Mr . Gary Golinski , Mayor ; 3 Mr . Carlo Colosimo , Alderman ; I 4 Mr . Ken Koch , Alderman ; i 5 Ms . Jackie Milschewski , Alderman ; j I 6 Mr . Larry Kot , Alderman ; i 7 Mr . Marty Munns , Alderman ; 8 Mr . Chris Funkhouser , Alderman ; 9 Ms . Rose Ann Spears , Alderman ; 10 Ms . Diane Teeling , Alderman . 11 I 12 ALSO PRESENT : 13 Mr . Bart Olson , City Administrator , I 14 Ms . Beth Warren , City Clerk , j 15 Ms . Kathleen Field Orr , City Attorney . I 16 . . . . . 17 18 i 19 i 20 21 r 22 23 I 24 i I I Vitosh Repotting Service 815 . 993 . 2832 cros . vitosh @gmail . com 3 1 ( The following proceedings 2 were had in public hearing : ) 3 MAYOR GOLINSKI : Okay . So we will open 4 the public hearing for PC2013 - 03 , Veterans Way , i 5 LLC , Petitioner , has filed an application with I i i 6 the United City of Yorkville , Kendall County , 7 Illinois , requesting a major amendment , the I 8 Second Amendment , to the Heartland Subdivision i i 9 Annexation and Planned Unit Development dated 10 January 11th , 2005 , related to the Heartland 11 Business Center to permit the placement of an i i 12 additional 10 - foot by 16 - foot sign with 11 tenant 13 sign panels within a driveway median of the 14 subject property . i 15 The real property consists of 16 approximately 5 . 1 acres of the common area i 17 located generally south of U . S . Route 34 , west of 18 McHugh Road , and north of Heartland Drive at 19 728 East Veterans Parkway , Yorkville , Illinois . 20 Do we take public comment and then j 21 postpone it or just - - 22 MS . FIELD ORR : He wanted a date 23 certain , so it is not a regular meeting . 24 MAYOR GOLINSKI : Okay . So we will Vitosh IReponing Service 815 . 993 . 2832 cros . vitosh @gmail . com I 4 1 postpone this until the next regular meeting of I 2 the City Council . i 3 Does that sound about right , Dan ? I 4 MR . KRAMER : Precisely . 5 MAYOR GOLINSKI : Okay . All right then . 6 We will close the public hearing . Thank you . 7 Next we have a public hearing for 8 the proposed fiscal year 2013 - 2014 budget , so I 9 will open the public hearing for the budget . 10 Do we have anyone from the public i i 11 who would like to speak on the proposed 2014 i i 12 budget ? i 13 Yes ? 14 ALDERMAN KOCH : Your Honor , I have a 15 petition to submit - - 16 MAYOR GOLINSKI : Okay . i 17 ALDERMAN KOCH : - - and add to the public 18 hearing . 19 MAYOR GOLINSKI : Okay . 20 ALDERMAN KOCH : It ' s a petition to keep i I 21 the senior discount on trash removal . It ' s from 22 the residents of Garden Circle . 23 I attended a meeting with them 24 Saturday and they had - - they said it ' s hard for Vitosh Deporting Service 815 . 99392832 cros . vitosh @gmail . com i 5 1 a lot of these people to get here , so they asked 2 me if I would bring a petition forward on their 3 behalf , and there are about 30 or so people 4 listed on the petition . 5 MAYOR GOLINSKI : Okay . We will enter it i 6 into the record . Do you want to give it to Beth j i i 7 here ? i 8 Do we have anyone from the public 9 that wants to comment on the proposed budget ? 10 PAUL LaLONDE , I i 11 spoke from the podium to the City Council as j i 12 follows : 13 MR . LALONDE : Good evening . My name is 14 Paul LaLonde . I am the KAT program director with � i 15 the Voluntary Action Center . My non - profit 16 agency runs the KAT program . 17 I am here once again to urge you to 18 fully fund the KAT program for next year and 19 abandon plans to eliminate Yorkville ' s local 20 match contribution . 21 The relatively modest amount of I 22 funding provided by the City has a huge impact on 23 the safety , security , and quality of life for i i 24 hundreds of Yorkville residents . vitosh Reporting Service 815 . 993 . 2832 cros . vitosh @gmail . com i 6 1 Funding cuts and elimination of 2 program participation will adversely affect the I 3 well - being of hundreds of people , from infants to j 4 senior center - - senior services - - senior 5 citizens who rely on the services we provide to 6 help get them through the day . i 7 As I spoke at the last meeting , the 8 Voluntary Action Center needs Yorkville funding j 9 to provide rides to Yorkville residents in need . 10 This funding is also a critical 11 source of local match for state and federal I 12 grants that really provide the foundation of I 13 funding for these programs to Yorkville . 14 These funds are critical and should 15 not be viewed as unimportant , unnecessary , or 16 somehow replaceable . i i 17 You have the opportunity tonight to i 18 acknowledge your support for the services you 19 have helped fund since the beginning of KAT 20 several years ago . I 21 You have the opportunity to j i 22 recommit , as your predecessors did , to the value j 23 of these services for the residents of the United 24 City of Yorkville . Vitosh Reporting Service 8159993 . 2832 cros . vitosh @gmail . com 7 I 1 Thank you . 2 MAYOR GOLINSKI : Thank you , Mr . LaLonde . 3 Did we have any other citizen 4 comments on the budget ? 5 AMY CESICH , i 6 spoke from the podium to the City Council as 7 follows : i 8 MS . CESICH : Hi . My name is Amy Cesich , 9 and just to sort of expand on his comments , I 10 live here in Yorkville . As a Kendall County 11 Board member , I can definitely say that if you 12 guys pull out of the KAT program that it does 13 affect our grant applications and things like 14 that for funding of KAT . 15 Also , you know , with KAT being the i 16 way it is in the community , if you remove it from 17 Yorkville , it ' s sort of an integral part of the i i 18 whole system , so it really - - it would really 19 affect I think everybody , not just residents of 20 Yorkville . 21 Thank you . I 22 MAYOR GOLINSKI : Thank you , Ms . Cesich . 23 24 I I Vitosh Reporting Service 815 . 993 . 2832 cros . vitosh @gmail . com 8 i 1 JONATHAN LAMP , 2 spoke from the podium to the City Council as i 3 follows : I i 4 MR . LAMP : Good evening , Mr . Mayor , 5 MAYOR GOLINSKI : Good evening . 6 MR , LAMP : I did call you and some of i 7 the people to stop cutting the budget because the 8 bus comes to AID to pick me up and take me to i 9 Target . Works out . If I don ' t have any i I 10 transportation , that means no work for me , and I 11 enjoy the transit bus very much . 12 MAYOR GOLINSKI : Thank you . 13 MR . LAMP : You ' re welcome , sir . i 14 MAYOR GOLINSKI : Do you like working at I 15 Target ? 16 MR . LAMP : Mm - hum . I work at the one in i i 17 Oswego . i i 18 MAYOR GOLINSKI : Okay . Maybe we will i 19 get you a job at the one in Yorkville . i 20 All right . Any other citizen i i 21 comments on the budget ? i i 22 ( No response . ) 23 MAYOR GOLINSKI : Hearing none , we will 24 go ahead and close the public hearing on the i Vitosh Reporting Service 815 . 993 . 2832 cros . vitosh @gmail . com i 9 1 budget . 2 ( Which were all the 3 proceedings had in the public 4 hearing portion of the City I 5 Council meeting . ) I I 6 - - - 000 - - - 7 8 9 10 11 I 12 i 13 14 15 16 17 18 19 20 21 22 23 i 24 i Vitosh ? porting Service 815 . 993 . 2832 cros . vitosh @gmail . com I i 10 1 STATE OF ILLINOIS ) SS . 2 COUNTY OF LASALLE ) 3 I , Christine M . Vitosh , a Certified Shorthand i 4 Reporter , do hereby certify that I reported in I 5 shorthand the proceedings had at the pubic 6 hearing and that the foregoing , Pages 1 through 7 10 , inclusive , is a true , correct and complete i 8 computer - generated transcript of my shorthand i 9 notes so taken at the time and place aforesaid . i 10 I further certify that my certificate annexed i 11 hereto applies to the original transcript and 12 copies thereof , signed and certified under my 13 hand only . I assume no responsibility for the I i 14 accuracy of any reproduced copies not made under 15 my control or direction . 16 As certification thereof , I have hereunto set 17 my hand this 19th day of March , A . D . , 2013 . I i 18 19 20 Christine M . Vitosh , CSR Illinois CSR No . 084 - 002883 21 i i 22 23 I 24 Vitosh Reporting Service 815 . 993 . 2832 cros . vitosh @gmail . com I 11 0 affect [3] - 6:2 , 7: 13, Cesich [21 - 7:8, 7:22 eliminate [1] - 5: 19 helped [1l - 6: 19 7: 19 Chris [1] - 2:8 elimination [1) - 6: 1 hereby [1) - 10:4 aforesaid [1) - 10:9 Christine [21 - 10: 3, enjoy 11 ) - 8: 11 hereto [1] - 10: 11 084-002883 Ill - 10:20 agency [1] - 5: 16 10:20 enter Ill - 5:5 hereunto [1] - 10: 16 ago [1) - 6:20 Circle [1] - 4:22 evening 13) - 5: 131 h [ [11 - 7:8 1 ahead [1] - 8:24 citizen [2) - 7:31 8:20 8:4, 8: 5 Honor [1] - 4: 14 AID [11 - 8:8 citizens [1) - 6 :5 expand [1] - 7:9 huge [11 - 5:22 1 [1] - 10:6 ALDERMAN (3) - 4: 14, CITY [2) - 1 :31 1 :6 hum [1) - 8: 16 10 [1] - 10:7 4: 17, 4:20 City [11] - 2: 13, 2: 14, F hundreds [21 - 5:24, 10-foot [1) - 3 : 12 Alderman [8] - 2:31 2: 15, 3:6, 4:2, 5: 113 6:3 11 [11 - 3: 12 2:4, 2:5, 2 :6, 2:7, 5:22, 6:24, 7:6, 8:2, 2:8, 2:9 , 2 : 10 9 :4 Farm [1 ) - 1 : 11 11th [1) - 3: 10 federal 11) - 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D CO. Reviewed By: Agenda Item Number v -n Legal : Bills for Payment Finance EST. A _ 1838 Engineer ❑ ~=� City Administrator ❑ Tracking Number Human Resources El �© Community Development ❑ '+ Police ❑ CLE ti�'� Public Works ❑ Parks and Recreation ❑ Agenda Item Summary Memo Title: Bills for Payment - $454,351.71 Meeting and Date: City Council—April 9, 2013 Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Amy Simmons Finance Name Department Agenda Item Notes: DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 1 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515112 AACVB AURORA AREA CONVENTION 022813-ALL 03/27/13 01 ADMIN SERVICES-FEB. ALL SEASON 01-640-54-00-5481 11.93 02 HOTEL TAX ** COMMENT ** INVOICE TOTAL: 11.93 * 022813-HAMPTON 03/27/13 01 ADMIN SERVICES-FEB. HAMPTON 01-640-54-00-5481 2,181.27 02 INN HOTEL TAX ** COMMENT ** INVOICE TOTAL: 2,181.27 * 022813-SUPER 03/27/13 01 ADMIN SERVICES-FEB. SUPER 8 01-640-54-00-5481 603.85 02 HOTEL TAX ** COMMENT ** INVOICE TOTAL: 603.8.5 * CHECK TOTAL: 2,797.05 515113 ADVANDIS ADVANCED DISPOSAL-BATAVIA-TO T00000880768 02/28/13 01 HEALTH & SANITATION-FEB.SENIOR 01-540-54-00-5441 10,738.80 02 SUBSIDY GARBAGE SERVICES ** COMMENT ** 03 HEALTH & SANITATION-FEB. 01-540-54-00-5442 90,659.82 04 GARBAGE SERVICES ** COMMENT ** INVOICE TOTAL: 101,398.62 * CHECK TOTAL: 101,398.62 515114 AMPERAGE AMPERAGE ELECTRICAL SUPPLY INC 0451342-IN 03/06/13 01 STREETS-STREET LIGHT BULBS 01-410-56-00-5640 74.25 INVOICE TOTAL: 74.25 * 0451604-IN 03/08/13 01 STREETS-ACRYLIC REFRACTOR 01-410-56-00-5640 60.00 INVOICE TOTAL: 60.00 * CHECK TOTAL: 134.25 515115 AQUAFIX AQUAFIX, INC. Page 1 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 2 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515115 AQUAFIX AQUAFIX, INC. 10511 03/14/13 01 SEWER OP-POLAR BLEND 52-520-56-00-5613 472.35 INVOICE TOTAL: 472.35 CHECK TOTAL: 472.35 515116 ARAMARK ARAMARK UNIFORM SERVICES 610-7951325 03/12/13 01 STREETS-UNIFORMS 01-410-56-00-5600 29.07 02 WATER OP-UNIFORMS 51-510-56-00-5600 29.07 03 SEWER OP-UNIFORM$ 52-520-56-00-5600 29.09 INVOICE TOTAL: 87.23 * 610-7960680 03/19/13 01 STREETS-UNIFORMS 01-410-56-00-5600 26.54 02 WATER OP-UNIFORMS 51-510-56-00-5600 26.54 03 SEWER OP-UNIFORMS 52-520-56-00-5600 26.55 INVOICE TOTAL: 79.63 * CHECK TOTAL: 166.86 515117 ATTINTER AT&T INTERNET SERVICES 842804266-8-0313 03/09/13 01 ADMIN-T.1 SERVICE 01-110-54-00-5440 968.79 INVOICE TOTAL: 968.79 * CHECK TOTAL: 968.79 515118 BATTPLUS BATTERIES PLUS 487-101779-01-SHP 12/11/12 01 POLICE-REMAINDER OF ORIGINAL 01-210-56-00-5620 10.77 02 INVOICE ** COMMENT ** INVOICE TOTAL: 10.77 CHECK TOTAL: 10.77 515119 BEHRD DAVID BEHRENS Page 2 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 3 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515119 BEHRD DAVID BEHRENS 040113 04/01/13 01 SEWER OP-MARCH 2013 MOBILE 52-520-54-00-5440 45.00 02 EMAIL REIMBURSEMENT ** COMMENT ** INVOICE TOTAL: 45.00 * CHECK TOTAL: 45.00 515120 BPAMOCO BP AMOCO OIL COMPANY 37516891 03/24/13 01 POLICE-GASOLINE 01-210-56-00-5695 293.36 INVOICE TOTAL: 293.36 * CHECK TOTAL: 293.36 515121 CARLSENS CARLSENS ELEVATOR SERVICES INC 59273 03/21/13 01 COMM/DEV-EMPTIED PIT CAN AND 01-220-54-00-5462 412.60 02 ADDED 5 GALLONS OF OIL ** COMMENT ** INVOICE TOTAL: 412.60 * CHECK TOTAL: 412.60 515122 CINTASFP CINTAS CORPORATION NO. 2 F9400041495 03/21/13 01 POLICE-ANNUAL INSPECTION 01-210-54-00-5495 162.65 INVOICE TOTAL: 162.65 * CHECK TOTAL: 162.65 515123 COLLEPRO COLLECTION PROFESSIONALS INC. 214830-J-013113 01/31/13 01 WATER OP-COMMISSION ON 51-510-54-00-5462 19.98 02 COLLECTIONS ** COMMENT ** INVOICE TOTAL: 19.98 CHECK TOTAL: 19.98 Page 3 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 4 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515124 COMED COMMONWEALTH EDISON 6963019021-0313 03/18/13 01 STREETS-LIGHTS 01-410-54-00-5480 20.83 INVOICE TOTAL: 20.83 * 7090039005-0213 03/12/13 01 STREETS-LIGHTS 01-410-54-00-5480 19.63 INVOICE TOTAL: 19.63 * 8344010026-0313 03/23/13 01 STREETS-LIGHTS 01-410-54-00-5480 361.54 INVOICE TOTAL: 361.54 * CHECK TOTAL: 402.00 515125 DAVEAUTO DAVID L CHELSEN 20423 03/13/13 01 POLICE-SQUAD REPAIR 01-210-54-00-5495 139.00 INVOICE TOTAL: 139.00 * 20429 03/14/13 01 POLICE-SQUAD REPAIR 01-210-54-00-5495 210.00 INVOICE TOTAL: 210.00 * CHECK TOTAL: 349.00 515126 EEI ENGINEERING ENTERPRISES, INC. 1 03/15/13 01 CW CAPITAL-SAFE ROUTES TO 23-230-60-00-6092 1,092.43 02 SCHOOL ** COMMENT ** INVOICE TOTAL: 1,092.43 * 51824 11/26/12 01 ADMIN-HEARTLAND COMMERCIAL 01-000-24-00-2440 2,382.00 02 CENTER SANITARY SEWER ** COMMENT ** 03 EXTENSION ** COMMENT ** INVOICE TOTAL: 2,382.00 * 51968 12/20/12 01 ADMIN-HEARTLAND COMMERCIAL 01-000-24-00-2440 610.00 02 CENTER SANITARY SEWER ** COMMENT ** Page 4 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 5 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515126 EEI ENGINEERING ENTERPRISES, INC. 51968 12/20/12 03 EXTENSION ** COMMENT ** INVOICE TOTAL: 610.00 * 52093 01/18/13 01 ADMIN-HEARTLAND COMMERCIAL 01-000-24-00-2440 261.50 02 CENTER SANITARY SEWER ** COMMENT ** 03 EXTENSION ** COMMENT ** INVOICE TOTAL: 261.50 * 52338 03/15/13 01 ADMIN SERVICES-GAME FARM / 01-640-54-00-5465 453.00 02 SOMONAUK IMPROVEMENTS ** COMMENT ** INVOICE TOTAL: 453.00 * 52339 03/15/13 01 ADMIN SERVICES-OVERWEIGHT 01-640-54-00-5465 177.50 02 TRUCK PERMITS ** COMMENT ** INVOICE TOTAL: 177.50 * 52340 03/15/13 01 CW CAPITAL-PAVEMENT MANAGEMENT 23-230-54-00-5462 409.00 02 SYSTEM ** COMMENT ** INVOICE TOTAL: 409.00 * 52341 03/15/13 01 ADMIN SERVICES-STAGECOACH 01-640-54-00-5465 103.00 02 CROSSING ** COMMENT ** INVOICE TOTAL: 103.00 * 52342 03/15/13 01 ADMIN SERVICES-CANNONBALL & 01-640-54-00-5465 167.00 02 ROUTE 47 IMPROVEMENTS ** COMMENT ** INVOICE TOTAL: 167.00 * 52343 03/15/13 01 ADMIN SERVICES-KENDALL MARKET 01-640-54-00-5465 812.00 02 PLACE IMPROVEMENTS ** COMMENT ** INVOICE TOTAL: 812.00 * 52344 03/15/13 01 ADMIN SERVICES-AUTUMN CREEK 01-640-54-00-5465 1,045.50 INVOICE TOTAL: 1,045.50 * Page 5 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 6 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515126 EEI ENGINEERING ENTERPRISES, INC. 52345 03/15/13 01 ADMIN SERVICES-RAGING WAVES 01-640-54-00-5465 715.25 INVOICE TOTAL: 715.25 * 52346 03/15/13 01 ADMIN SERVICES-RUSH-COPLEY 01-640-54-00-5465 583.50 02 REGIONAL STORMWATER ** COMMENT ** 03 CONVEYANCE ** COMMENT ** INVOICE TOTAL: 583.50 * 52347 03/15/13 01 ADMIN SERVICES-RUSH-COPLEY 01-640-54-00-5465 443.00 02 PHASE lA & STORM RETROFITS ** COMMENT ** 03 IMPROVEMENTS ** COMMENT ** INVOICE TOTAL: 443.00 * 52348 03/15/13 01 ADMIN SERVICES-UTILITY PERMIT 01-640-54-00-5465 121.00 02 REVIEWS ** COMMENT ** INVOICE TOTAL: 121.00 * 52349 03/15/13 01 ADMIN SERVICES-MUNICIPAL 01-640-54-00-5465 1,900.00 02 ENGINEERING SERVICES ** COMMENT ** INVOICE TOTAL: 1,900.00 * 52350 03/15/13 01 ADMIN SERVICES-BRIARWOOD 01-640-54-00-5465 334.00 INVOICE TOTAL: 334.00 * 52351 03/15/13 01 ADMIN SERVICES-AUTUMN CREEK 01-640-54-00-5465 167.00 02 UNIT 2B ** COMMENT ** INVOICE TOTAL: 167.00 * 52352 03/15/13 01 ADMIN SERVICES-PRESTWICK 01-640-54-00-5465 167.00 INVOICE TOTAL: 167.00 * 52353 03/15/13 01 ADMIN SERVICES-BLACKBERRY 01-640-54-00-5465 2,410.50 02 WOODS ** COMMENT ** INVOICE TOTAL: 2,410.50 * Page 6 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 7 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515126 EEI ENGINEERING ENTERPRISES, INC. 52354 03/15/13 01 DEVELOPER ESCROW-KENDALL 90-039-39-00-0111 8,262.92 02 CROSSING ** COMMENT ** INVOICE TOTAL: 8,262.92 * 52355 03/15/13 01 ADMIN SERVICES-704 E. VETERANS 01-640-54-00-5465 181.50 02 PARKWAY - DAIRY QUEEN ** COMMENT ** INVOICE TOTAL: 181.50 * 52357 03/15/13 01 ADMIN SERVICES-CAPITAL 01-640-54-00-5465 835.00 02 IMPROVEMENT PROGRAM ** COMMENT ** INVOICE TOTAL: 835.00 * 52358 03/15/13 01 DOWNTOWN TIF-SITE REMEDIATION 88-880-60-00-6000 5,500.00 INVOICE TOTAL: 5,500.00 * 52359 03/15/13 01 DEVELOPER ESCROW-KLEINWACHTER 90-004-04-00-0111 242.00 02 DEVELOPMENT ** COMMENT ** INVOICE TOTAL: 242.00 * 52360 03/15/13 01 DEVELOPER ESCROW-SALEK 90-041-41-00-0111 103.00 02 SUBDIVISION ** COMMENT ** INVOICE TOTAL: 103.00 * 52361 03/15/13 01 ADMIN SERVICES-KENNEDY & MILL 01-640-54-00-5465 3,976.00 02 ROAD COST ESTIMATES ** COMMENT ** INVOICE TOTAL: 3,976.00 * 52362 03/15/13 01 ADMIN SERVICES-GENERAL CITY OF 01-640-54-00-5465 1,671.00 02 YORKVILLE ** COMMENT ** INVOICE TOTAL: 1,671.00 * 52364 03/15/13 01 ADMIN SERVICES-SPEEDWAY-RT.47 01-640-54-00-5465 309.00 02 AND GALENA ** COMMENT ** INVOICE TOTAL: 309.00 * Page 7 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 8 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515126 EEI ENGINEERING ENTERPRISES, INC. 52365 03/15/13 01 ADMIN SERVICES-RT.47 TRAFFIC 01-640-54-00-5465 705.50 02 MAP ** COMMENT ** INVOICE TOTAL: 705.50 * 52366 03/15/13 01 ADMIN SERVICES-SMOKEYS SITE 01-640-54-00-5465 167.00 02 IMPROVEMENTS ** COMMENT ** INVOICE TOTAL: 167.00 * 52367 03/15/13 01 ADMIN SERVICES-WATER ATLAS MAP 01-640-54-00-5465 167.00 02 UPDATES ** COMMENT ** INVOICE TOTAL: 167.00 * CHECK TOTAL: 36,474.10 515127 EEI ENGINEERING ENTERPRISES, INC. 52368 03/15/13 01 MFT-RT.47 OFF STREET PARKING 15-155-60-00-6072 828.00 02 IMPROVEMENTS ** COMMENT ** INVOICE TOTAL: 828.00 CHECK TOTAL: 828.00 515128 EYEMED FIDELITY SECURITY LIFE INS. 5087335 03/22/13 01 ADMIN-APRIL VISION INS. 01-110-52-00-5224 49.19 02 ADMIN-APRIL ELECTED OFFICIAL 01-110-52-00-5238 58.55 03 VISION INS. ** COMMENT ** 04 FINANCE-APRIL VISION INS. 01-120-52-00-5224 26.98 05 POLICE-APRIL VISION INS. 01-210-52-00-5224 302.03 06 COMM/DEV-APRIL VISION INS. 01-220-52-00-5224 31.57 07 STREETS-APRIL VISION INS. 01-410-52-00-5224 58.55 08 ADMIN SERVICES-APRIL RETIREES 01-640-52-00-5242 48.19 09 VISION INS. ** COMMENT ** 10 PARKS-APRIL VISION INS. 79-790-52-00-5224 74.75 Page 8 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 9 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515128 EYEMED FIDELITY SECURITY LIFE INS. 5087335 03/22/13 11 RECREATION-APRIL VISION INS. 79-795-52-00-5224 24.65 12 WATER OP-APRIL VISION INS. 51-510-52-00-5224 62.32 13 SEWER OP-APRIL VISION INS. 52-520-52-00-5224 22.49 14 LIBRARY-APRIL VISION INS. 82-820-52-00-5224 53.60 INVOICE TOTAL: 812.87 * CHECK TOTAL: 812.87 515129 FIRST FIRST PLACE RENTAL 233293-1 03/15/13 01 WATER OP-FLAGS 51-510-56-00-5620 29.97 INVOICE TOTAL: 29.97 * CHECK TOTAL: 29.97 515130 FLEET FLEET SAFETY SUPPLY 57407 03/07/13 01 STREETS-STROBE LENSES FOR 01-410-54-00-5495 338.64 02 TRUCKS ** COMMENT ** INVOICE TOTAL: 338.64 CHECK TOTAL: 338.64 515131 FREDRICR ROB FREDRICKSON 040113 04/01/13 01 FINANCE-MARCH 2013 MOBILE 01-120-54-00-5440 45.00 02 EMAIL REIMBURSMENT ** COMMENT ** INVOICE TOTAL: 45.00 CHECK TOTAL: 45.00 515132 GALLS GALL'S INC. 000471397 03/14/13 01 POLICE-STATION GRIP GLOVES 01-210-56-00-5600 23.40 INVOICE TOTAL: 23.40 CHECK TOTAL: 23.40 Page 9 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 10 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515133 GLATFELT GLATFELTER PUBLIC PRACTICE 74974102-4 12/18/12 01 ADMIN-LIABILITY INS. POLICY 01-000-14-00-1400 5,782.09 02 INSTALLMENT 4 OF 10 ** COMMENT ** 03 ADMIN-PARK & REC LIABILITY INS 01-000-14-00-1400 1,204.68 04 POLICY INSTALLMENT 4 OF 10 ** COMMENT ** 05 ADMIN-REC CENTER LIABILITY INS 01-000-14-00-1400 365.32 06 POLICY INSTALLEMENT 4 OF 10 ** COMMENT ** 07 WATER OP-LIABILITY INS. POLICY 51-000-14-00-1400 689.62 08 INSTALLMENT 4 OF 10 ** COMMENT ** 09 SEWER OP-LIA3ILITY INS. POLICY 52-000-14-00-1400 450.30 10 INSTALLMENT 4 OF 10 ** COMMENT ** 11 LIBRARY-LIABILITY INS. POLICY 82-000-14-00-1400 792.99 12 INSTALLMENT 4 OF 10 ** COMMENT ** INVOICE TOTAL: 9,285.00 CHECK TOTAL: 9,285.00 515134 GODWINL LISA R. GODWIN 031913 03/20/13 01 ADMIN-MARCH 19 PUBLIC WORKS 01-110-54-00-5462 58.24 02 MEETING MINUTES ** COMMENT ** INVOICE TOTAL: 58.24 CHECK TOTAL: 58.24 515135 GOLINSKI GARY GOLINSKI 040113 04/01/13 01 ADMIN-MARCH 2013 MOBILE EMAIL 01-110-54-00-5440 45.00 02 REIMBURSMENT ** COMMENT ** INVOICE TOTAL: 45.00 CHECK TOTAL: 45.00 515136 HOMEDEPO HOME DEPOT 2144976 02/21/13 01 STREETS-FILTERS 01-410-56-00-5656 10.56 INVOICE TOTAL: 10.56 Page 10 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 11 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515136 HOMEDEPO HOME DEPOT 6012517 02/27/13 01 STREETS-MAIL BOX POST 01-410-56-00-5620 91.53 INVOICE TOTAL: 91.53 * 8010834 02/05/13 01 STREETS-PIPE NIPPLE, UNIONS, 01-410-56-00-5656 13.22 02 PIPE ** COMMENT ** INVOICE TOTAL: 13.22 * CHECK TOTAL: 115.31 515137 IPRF ILLINOIS PUBLIC RISK FUND 12490 03/14/13 01 ADMIN-MAY WORKERS COMP INS. 01-000-14-00-1400 8,093.06 02 ADMIN-MAY PARK & REC WORKERS 01-000-14-00-1400 1,686.16 03 COMP INS. ** COMMENT ** 04 ADMIN-MAY REC CENTER WORKERS 01-000-14-00-1400 511.33 05 COMP INS. ** COMMENT ** 06 WATER OP-MAY WORKERS COMP INS 51-000-14-00-1400 965.24 07 SEWER OP-MAY WORKERS COMP INS 52-000-14-00-1400 630.28 08 LIBRARY-MAY WORKERS COMP INS 82-000-14-00-1400 1,109.93 INVOICE TOTAL: 12,996.00 * CHECK TOTAL: 12,996.00 515138 ITRON ITRON 281798 03/12/13 01 WATER OP-APRIL HOSTING SERVICE 51-510-54-00-5462 474.48 INVOICE TOTAL: 474.48 * CHECK TOTAL: 474.48 515139 JIFFY WISCONSIN QUICK LUBE 3201633924 03/25/13 01 POLICE-OIL CHANGE 01-210-54-00-5495 58.48 INVOICE TOTAL: 58.48 * CHECK TOTAL: 58.48 Page 11 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 12 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515140 KCACP KENDALL COUNTY ASSOCIATION 858377 03/20/13 01 POLICE-MONTHLY MEETING 01-210-54-00-5415 30.00 INVOICE TOTAL: 30.00 * CHECK TOTAL: 30.00 515141 KENPRINT ANNETTE M. POWELL 18909 03/21/13 01 POLICE-500 TOW REPORTS 01-210-56-00-5620 155.05 INVOICE TOTAL: 155.05 * CHECK TOTAL: 155.05 515142 LINCOLNF LINCOLN FINANCIAL GROUP 032113 03/21/13 01 ADMIN-APRIL LIFE INS. 01-110-52-00-5222 48.32 02 ADMIN-APRIL ELECTED OFFICIAL 01-110-52-00-5236 56.85 03 LIFE INS. ** COMMENT ** 04 FINANCE-APRIL LIFE INS. 01-120-52-00-5222 29.76 05 POLICE-APRIL LIFE INS. 01-210-52-00-5222 381.95 06 COMM/DEV-APRIL LIFE INS. 01-220-52-00-5222 45.06 07 STREETS-APRIL LIFE INS. 01-410-52-00-5222 104.53 08 PARKS-APRIL LIFE INS. 79-790-52-00-5222 78.98 09 RECREATION-APRIL LIFE INS. 79-795-52-00-5222 39.30 10 WATER OP-WPRIL LIFE INS. 51-510-52-00-5222 74.29 11 SEWER OP-APRIL LIFE INS. 52-520-52-00-5222 24.80 12 REC CENTER-APRIL LIFE INS. 80-800-52-00-5222 7.25 13 LIBRARY-APRIL LIFE INS. 82-820-52-00-5222 85.59 INVOICE TOTAL: 976.68 CHECK TOTAL: 976.68 515143 MENLAND MENARDS - YORKVILLE 20800 02/26/13 01 SEWER OP-DEGREASER, SPRAYER, 52-520-56-00-5620 15.87 Page 12 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 13 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515143 MENLAND MENARDS - YORKVILLE 20800 02/26/13 02 AIR FRESHNER ** COMMENT ** INVOICE TOTAL: 15.87 * 22024 03/11/13 01 STREETS-POST MOUNT, LETTERS 01-410-56-00-5620 34.34 INVOICE TOTAL: 34.34 * 22182 03/13/13 01 POLICE-STAPLES 01-210-56-00-5620 17.45 INVOICE TOTAL: 17.45 * 22196 03/13/13 01 STREETS-MATERIALS TO REPLACE 2 01-410-56-00-5656 306.56 02 LAVATORIES AT PW ** COMMENT ** INVOICE TOTAL: 306.56 * 22202 03/13/13 01 SEWER OP-INSTANT WATER STOP 52-520-56-00-5613 5.49 INVOICE TOTAL: 5.49 * 22293 03/14/13 01 STREETS-SPRAYER 01-410-56-00-5620 15.04 INVOICE TOTAL: 15.04 * 23006-13 03/21/13 01 POLICE-TIRE FOAM, CLEANER, CAR 01-210-56-00-5620 25.89 02 WASH, WASH BRUSH, SPONGE ** COMMENT ** INVOICE TOTAL: 25.89 * CHECK TOTAL: 420.64 515144 MERLIN DEYCO, INC. 22366 03/13/13 01 POLICE-OIL CHANGE 01-210-54-00-5495 30.56 INVOICE TOTAL: 30.56 * CHECK TOTAL: 30.56 515145 METIND METROPOLITAN INDUSTRIES, INC. 0000269612 03/13/13 01 SEWER OP-RIVERS EDGE LIFT 52-520-56-00-5640 2,327.00 Page 13 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 14 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515145 METIND METROPOLITAN INDUSTRIES, INC. 0000269612 03/13/13 02 STATION REPAIR ** COMMENT ** INVOICE TOTAL: 2,327.00 CHECK TOTAL: 2,327.00 515146 MORTON MORTON SALT, INC 5400118647 03/08/13 01 MFT-SALT 15-155-56-00-5618 1,198.56 INVOICE TOTAL: 1,198.56 * CHECK TOTAL: 1,198.56 515147 NATLTWN NATIONAL ASSOCIATION OF TOWN IL212-031413 03/14/13 01 POLICE-MEMBERSHIP RENEWAL 01-210-54-00-5460 35.00 INVOICE TOTAL: 35.00 * CHECK TOTAL: 35.00 515148 NICOR NICOR GAS 61-60-41-1000 9-0213 03/13/13 01 ADMIN-6'10 TOWER LANE 01-110-54-00-5480 472.34 INVOICE TOTAL: 472.34 * 83-80-00-1000 7-0213 03/13/13 01 ADMIN-610 TOWER LANE UNIT B 01-110-54-00-5480 137.61 INVOICE TOTAL: 137.61 * CHECK TOTAL: 609.95 515149 NOBLEIND NOBLE INDUSTRIAL SUPPLY CORP. SI-97929 03/14/13 01 POLICE-GELLED HAND SANITIZER 01-210-56-00-5620 251.41 INVOICE TOTAL: 251.41 SI-97930 03/14/13 01 POLICE-GELLED HAND SANITIZER 01-210-56-00-5620 251.49 INVOICE TOTAL: 251.49 Page 14 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 15 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515149 NOBLEIND NOBLE INDUSTRIAL SUPPLY CORP. SI-97931 03/14/13 01 POLICE-GELLED HAND SANITIZER 01-210-56-00-5620 251.57 INVOICE TOTAL: 251.57 CHECK TOTAL: 754.47 515150 NORTHERN NORTHERN SAFETY CO., INC. 900348299 03/15/13 01 STREETS-SAFETY VESTS 01-410-56-00-5620 410.51 02 WATER OP-SAFETY VESTS 51-510-56-00-5620 410.52 03 SEWER OP-SAFETY VESTS 52-520-56-00-5620 410.52 INVOICE TOTAL: 1,231.55 CHECK TOTAL: 1,231.55 515151 OHERRONO RAY O'HERRON COMPANY 1307923-IN 03/15/13 01 POLICE-TASERS, AIR CARTRIDGES 01-210-56-00-5620 5,935.50 INVOICE TOTAL: 5,935.50 * 1308159-IN 03/19/13 01 POLICE-TASER 01-210-56-00-5620 298.35 INVOICE TOTAL: 298.35 * 1308195-IN 03/19/13 01 POLICE-WALLET 01-210-56-00-5600 55.90 INVOICE TOTAL: 55.90 * CHECK TOTAL: 6,289.75 515152 OSWEGO VILLAGE OF OSWEGO 040213 04/02/13 01 ADMIN-MARCH 2013 PARK & RIDE 01-000-24-00-2460 35.00 02 TICKET PROCEEDS ** COMMENT ** INVOICE TOTAL: 35.00 CHECK TOTAL: 35.00 Page 15 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 16 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515153 QUILL QUILL CORPORATION 1388129 03/22/13 01 POLICE-ENVELOPES 01-210-56-00-5610 147.98 INVOICE TOTAL: 147.98 * CHECK TOTAL: 147.98 515154 R0000379 GENE KECK 032413 03/25/13 01 ADMIN-BEECHER DEPOSIT REFUND 01-000-24-00-2410 400.00 INVOICE TOTAL: 400.00 * CHECK TOTAL: 400.00 515155 R0000594 BRIAN BETZWISER 040113-53 04/01/13 01 PW CAPITAL-INTEREST PYMT #53 21-211-92-00-8050 4,279.39 02 FOR 185 WOLF STREET ** COMMENT ** 03 PW CAPITAL-PRINCIPAL PYMT #53 21-211-92-00-8000 2,578.53 04 FOR 185 WOLF STREET ** COMMENT ** INVOICE TOTAL: 6,857.92 CHECK TOTAL: 6,857.92 515156 R0000614 RORY KING 032513 03/25/13 01 ADMIN-REFUND OVERPAYMENT FOR 01-000-13-00-1371 176.24 02 UTILITY ACC#0103464520-05 ** COMMENT ** INVOICE TOTAL: 176.24 CHECK TOTAL: 176.24 515157 R000114 WILLIAM J. WYLIE 032113 03/21/13 01 ADMIN-TOW REFUND PER ORDER 01-000-43-00-4325 500.00 INVOICE TOTAL: 500.00 CHECK TOTAL: 500.00 Page 16 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 17 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515158 R0001144 IAN LANGE 032113 03/21/13 01 ADMIN-REFUND OVERPAYMENT ON 01-000-13-00-1371 173.01 02 FINAL BILL- ACCT#0104211800-02 ** COMMENT ** INVOICE TOTAL: 173.01 * CHECK TOTAL: 173.01 515159 R0001145 CONNIE DUNN 031613 03/26/13 01 ADMIN-BEECHER DEPOSIT REFUND 01-000-24-00-2410 400.00 INVOICE TOTAL: 400.00 * CHECK TOTAL: 400.00 515160 R0001146 FIDELITY NATIONAL TITLE 031913 03/19/13 01 ADMIN-REFUND OVERPAYMENT ON 01-000-13-00-1371 163.72 02 UTILITY ACC#0102610270-00 ** COMMENT ** INVOICE TOTAL: 163.72 * CHECK TOTAL: 163.72 515161 R0001147 SAMUEL TURNER 032113 03/21/13 01 ADMIN-TOW REFUND 01-000-43-00-4325 500.00 INVOICE TOTAL: 500.00 * CHECK TOTAL: 500.00 515162 R0001149 DON & JIM BURKS TRUST 032613 03/26/13 01 ADMIN-OVERPAYMENT ON FINAL 01-000-13-00-1371 27.98 02 UTILITY BILL FOR #010137000-02 ** COMMENT ** INVOICE TOTAL: 27.98 CHECK TOTAL: 27.98 Page 17 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 18 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515163 RUSITYORK RUSH-COPLEY HEALTHCARE 8206 03/06/13 01 SEWER OP-DRUG SCREEN 52-520-54-00-5462 25.00 INVOICE TOTAL: 25.00 CHECK TOTAL: 25.00 515164 SFBCT SWFVCTC 032513 03/25/13 01 ADMIN SERVICES-3RD QUARTER 01-640-54-00-5475 17,140.25 02 FRANCHISE DUES ** COMMENT ** 03 ADMIN SERVICES-4TH QUARTER 01-640-54-00-5475 17,939.56 04 FRANCHISE DUES ** COMMENT ** INVOICE TOTAL: 35,079.81 CHECK TOTAL: 35,079.81 515165 SLEEZERJ SLEEZER, JOHN 040113 04/01/13 01 STREETS-MARCH 2013 MOBILE 01-410-54-00-5440 45.00 02 EMAIL REIMBURSEMENT ** COMMENT ** INVOICE TOTAL: 45.00 CHECK TOTAL: 45.00 515166 SOFTWARE SOFTWARE PERFORMANCE 411234 01/21/13 01 ADMIN SERVICES-REPLACEMENT 01-640-54-00-5450 179.99 02 BATTERY ** COMMENT ** INVOICE TOTAL: 179.99 411244 01/21/13 01 ADMIN SERVICES-TRAVEL CHARGE 01-640-54-00-5450 25.00 INVOICE TOTAL: 25.00 CHECK TOTAL: 204.99 515167 STREICH STREICHERS Page 18 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 19 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515167 STREICH STREICHERS I1005426 03/12/13 01 POLICE-PANTS 01-210-56-00-5600 119.97 INVOICE TOTAL: 119.97 * I1007125 03/18/13 01 POLICE-BADGES 01-210-56-00-5600 139.00 INVOICE TOTAL: 139.00 * CHECK TOTAL: 258.97 515168 SUBLAWEN SUBURBAN LAW ENFORCEMENT 032213 03/22/13 01 POLICE-ADMIN PROFESSIONALS 01-210-54-00-5460 20.00 02 TRAINING ** COMMENT ** INVOICE TOTAL: 20.00 * CHECK TOTAL: 20.00 515169 SUPERIOR SUPERIOR ASPHALT MATERIALS LLC 20130097 03/07/13 01 MFT-ASPHALT 15-155-56-00-5633 1,386.50 INVOICE TOTAL: 1,386.50 * CHECK TOTAL: 1,386.50 515170 TRAFFIC TRAFFIC CONTROL CORPORATION 0000058567 03/14/13 01 STREETS-HOUSING COVERS 01-410-56-00-5640 55.00 INVOICE TOTAL: 55.00 * CHECK TOTAL: 55.00 515171 UNDERGR UNDERGROUND PIPE & VALVE CO 179831 03/13/13 01 SEWER OP-COMPANION FLANGE 52-520-56-00-5613 20.00 INVOICE TOTAL: 20.00 * CHECK TOTAL: 20.00 Page 19 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 20 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515172 UOFI UNIVERSITY OF ILLINOIS-GAR UPIN6574 03/20/13 01 POLICE-MFI RECERTIFICATION 01-210-54-00-5412 100.00 02 TRAINING ** COMMENT ** INVOICE TOTAL: 100.00 CHECK TOTAL: 100.00 515173 VISA VISA 032713-C 04/01/13 01 ADMIN-MARCH INTERNET 01-110-54-00-5440 43.38 02 FINANCE-MARCH INTERNET 01-120-54-00-5440 43.38 03 FINANCE-WEBSITE UPKEEP FEES 01-120-54-00-5462 54.92 04 POLICE-MARCH INTERNET 01-210-54-00-5440 281.97 05 COMM/DEV-BFCA COURSE 01-220-54-00-5412 100.00 06 REGISTRATION ** COMMENT ** 07 COMM/DEV-MARCH INTERNET 01-220-54-00-5440 32.54 08 COMM/DEV-LCD MOISTURE METER, 01-220-56-00-5620 222.00 09 RECHARGABLE LANTERN FLASHLIGHT ** COMMENT ** 10 COMM/DEV-2012 RESIDENTAL CODE 01-220-56-00-5645 112.95 11 STUDY GUIDE & FLASHCARDS ** COMMENT ** 12 STREETS-MARCH INTERNET 01-410-56-00-5620 43.38 13 WATER OP-CONFERENCE MEALS, GAS 51-510-54-00-5415 286.77 14 AND LODGING ** COMMENT ** 15 WATER OP-POSTAGE FOR UTILITY 51-510-54-00-5452 153.18 16 BILLS ** COMMENT ** 17 WATER OP-MARCH INTERNET 51-510-56-00-5620 144.12 18 SEWER OP-JACKET, OVERALLS, 52-520-56-00-5600 243.43 19 HOODIE ** COMMENT ** 20 SEWER OP-MARCH INTERNET 52-520-56-00-5620 32.54 21 PARKS-MARCH INTERNET 79-790-56-00-5620 54.23 22 PARKS-SLEEVE 79-790-56-00-5640 123.89 23 RECREATION-MARCH INTERNET 79-795-56-00-5620 228.12 24 REC CENTER-BATTERY 80-800-56-00-5620 25.19 25 REC CENTER-MARCH INTERNET 80-800-56-00-5620 74.70 26 DOWNTOWN TIF-GAS, LODGING AND 88-880-54-00-5420 608.40 Page 20 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 21 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515173 VISA VISA 032713-C 04/01/13 27 MEALS FOR CANOECOPIA, ELECTRIC ** COMMENT ** 28 FOR CANOECOPIA BOOTH ** COMMENT ** 29 REC CENTER-FITNESS REPAIRS 80-800-56-00-5606 35.28 INVOICE TOTAL: 2,944.37 CHECK TOTAL: 2,944.37 515174 VISA VISA 032713-P 03/27/13 01 POLICE-SAFETY SPRINGS, CPR 01-210-56-00-5620 376.43 02 RES-CUE MASKS ** COMMENT ** 03 POLICE-GASOLINE 01-210-56-00-5695 289.52 INVOICE TOTAL: 665.95 CHECK TOTAL: 665.95 515175 WAREHOUS WAREHOUSE DIRECT 1878731-0 03/12/13 01 COMM/DEV-HANGING FOLDERS 01-220-56-00-5610 75.30 INVOICE TOTAL: 75.30 1881673-0 03/14/13 01 COMM/DEV-HANGING FOLDER TABS 01-220-56-00-5610 20.75 INVOICE TOTAL: 20.75 CHECK TOTAL: 96.05 515176 WARREN BRIAN PARISH 130326 03/26/13 01 POLICE-REPLACE CIRCUIT BOARD 01-210-54-00-5495 195.00 INVOICE TOTAL: 195.00 CHECK TOTAL: 195.00 515177 WERDERW WALLY WERDERICH Page 21 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 22 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515177 WERDERW WALLY WERDERICH 031913 03/19/13 01 POLICE-FEB. 20 & FEB. 27 ADMIN 01-210-54-00-5467 300.00 02 HEARINGS ** COMMENT ** INVOICE TOTAL: 300.00 * CHECK TOTAL: 300.00 515178 YBSD YORKVILLE BRISTOL 0551-010002337 03/13/13 01 WATER OP-FEBRUARY SERVICES 51-510-54-00-5445 5,233.32 INVOICE TOTAL: 5,233.32 CHECK TOTAL: 5,233.32 515179 YORKACE YORKVILLE ACE & RADIO SHACK 147746 03/15/13 01 STREETS-STAPLE GUN, STAPLES 01-410-56-00-5630 22.48 INVOICE TOTAL: 22.48 * CHECK TOTAL: 22.48 515180 YORKNAPA YORKVILLE NAPA AUTO PARTS 030109 02/01/13 01 STREETS-AIR FILTERS 01-410-54-00-5495 118.87 INVOICE TOTAL: 118.87 * 033543 03/11/13 01 POLICE-HALOGEN BULB 01-210-54-00-5495 44.97 INVOICE TOTAL: 44.97 * CHECK TOTAL: 163.84 515181 YOUNGM MARLYS J. YOUNG 020713 03/16/13 01 ADMIN-PUBLIC SAFETY MEETING 01-110-54-00-5462 44.25 02 MINUTES ** COMMENT ** INVOICE TOTAL: 44.25 Page 22 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 23 TIME: 13:30:43 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 04/09/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515181 YOUNGM MARLYS J. YOUNG 021313 03/24/13 01 ADMIN-FEB. 13 PLAN COMMISSION 01-110-54-00-5462 4.30 02 MEETING MINUTES ** COMMENT ** 03 DEVELOPER ESCROW-KENDALL 90-039-39-00-0011 38.70 04 CROSSING FINAL PLAT ** COMMENT ** INVOICE TOTAL: 43.00 CHECK TOTAL: 87.25 TOTAL AMOUNT PAID: 239,562.36 Page 23 DATE: 03/20/13 UNITED CITY OF YORKVILLE PAGE: 1 TIME: 11:36:42 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 03/20/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT 515110 YORKPOST YORKVILLE POSTMASTER 032013 03/20/13 01 ADMIN-POSTAGE FOR MAILING OF 01-110-54-00-5452 359.64 02 CITY SURVEY ** COMMENT ** INVOICE TOTAL: 359.64 CHECK TOTAL: 359.64 TOTAL AMOUNT PAID: 359.64 Page 24 DATE: 03/26/13 UNITED CITY OF YORKVILLE PAGE: 1 TIME: 08:38:51 CHECK REGISTER PRG ID: AP215000.WOW CHECK DATE: 03/26/13 CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT ------------------------------------------------------------------------------------------------------------------------------------ 515111 R0001143 SUSAN STEFANSKI 20120546-BUILD 03/22/13 01 WATER OP-1322 DEERPATH BUILD 51-000-24-00-2445 6,000.00 02 SEWER OP-1322 DEERPATH BUILD 52-000-24-00-2445 4,000.00 INVOICE TOTAL: 10,000.00 CHECK TOTAL: 10,000.00 TOTAL AMOUNT PAID: 10,000.00 Page 25 DATE: 04/03/13 UNITED CITY OF YORKVILLE PAGE: 1 TIME: 13:19:50 MANUAL CHECK REGISTER ID: AP225000.CBL CHECK # VENDOR # INVOICE ITEM CHECK INVOICE # DATE # DESCRIPTION DATE ACCOUNT # ITEM AMT 131006 KCR KENDALL COUNTY RECORDER'S 03/19/13 162110 03/19/13 01 WATER OP-FILED WATER LIEN 51-510-54-00-5448 49.00 02 WATER OP-RELEASED WATER LIENS 51-510-54-00-5448 343.00 INVOICE TOTAL: 392.00 CHECK TOTAL: 392.00 TOTAL AMOUNT PAID: 392.00 Page 26 UNITED CITY OF YORKVILLE PAYROLL SUMMARY March 28, 2013 REGULAR OVERTIME TOTAL IMRF FICA TOTALS ADMINISTRATION $ 9,966.76 $ - $ 9,966.76 $ 982.95 $ 725.29 $ 11,675.00 FINANCE 7,019.89 - 7,019.89 753.24 527.69 8,300.82 POLICE 75,698.48 1,039.26 76,737.74 342.06 5,773.74 82,853.54 COMMUNITY DEV. 7,597.57 - 7,597.57 762.35 572.09 8,932.01 STREETS 10,030.59 - 10,030.59 1,076.28 760.40 11,867.27 WATER 13,558.47 112.95 13,671.42 1,466.95 1,022.92 16,161.29 SEWER 7,391.51 - 7,391.51 793.10 565.46 8,750.07 PARKS 15,428.33 - 15,428.33 1,655.45 1,165.15 18,248.93 RECREATION 10,210.52 - 10,210.52 978.62 765.91 11,955.05 REC. CENTER 6,140.01 - 6,140.01 278.66 469.81 6,888.48 LIBRARY 16,165.02 - 16,165.02 1,003.61 1,236.62 18,405.25 TOTALS $ 179,207.15 $ 1,152.21 $ 180,359.36 $ 10,093.27 $ 13,585.08 $ 204,037.71 TOTAL PAYROLL $ 204,037.71 Page 27 UNITED CITY OF YORKVILLE CITY COUNCIL BILL LIST SUMMARY Tuesday, April 09, 2013 PA YROLL DATE BI-WEEKLY 3/28/2013 $204,037.71 TOTAL PAYROLL $204,037.71 ACCOUNTS PA YABLE MANUAL CHECK-#515110-YORKVILLE POST OFFICE-CITY SURVEY POSTAGE 3/20/2013 $359.64 MANUAL CHECK-#515111 -STEFANSKI BUILD CHECK 3/26/2013 $10,000.00 CLERKS CHECK-#131006-KENDALL COUNTY RECORDER 3/19/2013 $392.00 BILLS LIST- FY 13 4/9/2013 $239,562.36 TOTAL BILLS PAID $250,314.00 TOTAL DISBURSEMENTS $4549351.71 Page 28 A. Co. Reviewed By: Agenda Item Number 4.0 Legal ❑ Mayor#I Finance ❑ EST. 1836 Engineer ❑ ^�= City Administrator ■ Tracking Number 1' Human Resources ❑ '$ �v Community Development ❑❑ CC 2013-21 Police ELE ��"� Public Works ❑ Parks and Recreation ❑ Agenda Item Summary Memo Title: MFT Audit Report No. 61 for January 1, 2011 —December 31, 2011 Meeting and Date: City Council—April 9, 2013 Synopsis: Audit Report No. 61 from IDOT covers the receipt and disbursement of Motor Fuel Tax (MFT) funds for the period of January 1, 2011 to December 31, 2011. Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Majority Council Action Requested: Approval Submitted by: Bart Olson Administration Name Department Agenda Item Notes: Illinois Department of Transportation Division of Highways / Region 2 / District 3 700 East Norris Drive 1 Ottawa , Illinois ! 61350-0697 Telephone 815/434-6131 i i i I March 15 , 2013 i Ms . Beth Warren Yorkville City Clerk j 800 Game Farm Road Yorkville , IL 60560 Dear Ms . Warren : Enclosed is a copy of Audit Report No . 61 covering the receipt and disbursement of Motor Fuel Tax funds by your village for the period beginning January 1 , 2011 and ending December 31 , 2011 . PLEASE REFER TO BLR 15102 OF THE AUDIT FOR THE AUDITOR'S COMMENTS. This report should be presented to the President and Board of Trustees at the first regular meeting after the receipt of this letter and then filed as a permanent record in your office . ! i If you have any questions or require additional information , please contact j Emily Vicich at 815-434-8421 . Sincerely, Paul A. Loete, P . E . Deputy Director of Highways , Region Two Engineer By: Donald R. Ernat, P . E . District Local Roads and Streets Engineer i i cc: Emily Vicich , MFT Auditor i EV: pjs/AuditCoverLetterM unicYorkville I I Illinois Department j of Transportation Audit Cover Sheet i Agency: CITY OF YORKVILLE Audit for: Audit Year(s) : 2011 Q Motor Fuel Tax ❑ Township Bridge ❑ Special Assessment Audit Number: 61 ❑ G . O . Bond Issue ❑ MFT Fund Bond Issue Date : December 4 , 2012 j i j j i I j I I i I I I Page 1 of 1 BLR 15100S (Rev. 5/07) 2/13/2013 10:01 AM Illinois Department of Transportation Auditor's Certificate CITY OF YORKVILLE Audit Report No. 61 We hereby certify that we have audited the books and records in so far as they pertain to the receipt and disbursement of the Motor Fuel Tax Fund of the City of YORKVILLE for the period beginning Jan . 1 , 2011 and ending Dec. 31 , 20111 and that entries for receipts in these books and records are true and correct and are in agreement with the records maintained by the Department of Transportation and that entries for disbursements are supported by cancelled warrants or checks with exceptions noted in the audit findings. We further certify that we have verified entries in the claim registers with the original claims and cancelled warrants , that we have examined and checked the records of the City Clerk and City Treasurer and have compared the expenditures listed in the warrant registers of those offices against the minutes of the City Council maintained by the City Clerk and have found them to be in accordance therewith exceptions noted in the audit findings. Auditor REVIEWED AND APPROVED BY Date: 3 3 District Local Roads and Streets Engineer Page 1 of 1 2/13/2013 10:01 AM BLR 15101 S (Rev. 5/07) Illinois Department of Transportation Auditor's Comments CITY OF YORKVILLE Audit Report No. 61 Audit Period : Jan . 1 , 2011 to Dec. 31 , 2011 Purpose of Audit: To determine the status of Motor Fuel Tax Funds as of Dec. 31 , 2011 The other receipts to the Motor Fuel Tax Fund were $ 100, 907 . 67 received as follows: Interest 2011 534. 56 Reimbursement 27 , 251 . 11 IJN ! 73, 122. 00 Total received : $ 100 , 907. 67 This audit was done on a selective sampling basis. Maintenance Expenditure Statement was on file for years 2010 & 2011 . Final Report was on file for section 08-00037-00-RS . SIGNED Page 1 1 BLR 15102S (Rev. 5/0 2/13/2011 R 3 10:01 AM � 7) Illinois Department of Transportation Fund Balance and Bank Reconciliation CITY OF YORKVILLE Audit Report No. 61 Audit Period Jan . 1 , 2011 - Dec. 31 , 2011 Date: December 4, 2012 Fund Balance Unobli ated Obligated Total 0 tstanding Warrants Balance Previous Audit 401 , 950. 22 288, 891 . 14 690, 841 . 36 Allotments 423, 655 . 72 0. 00 423 , 655. 72 Total MFT Funds 825, 605 . 94 288, 891 . 14 1 , 114,497. 08 Approved Authorizations 5131954. 28 513, 954. 28 0. 00 Other Receipts 100, 907.67 100 , 907. 67 Total 311 , 651 . 66 903, 753. 09 11215,404 . 75 Disbursements 429, 167. 20 429, 167. 20 Surplus (Credits) 1241474. 60 124 , 474 . 60 0 . 00 [Unexpended Balance 436, 126. 26 350, 111 . 29 786, 237. 55 Bank Reconciliation Balance in Fund per Bank Certificate Dec. 31 , 2011 786, 232 . 73 Deduct Outstanding Warrants Add Outstanding investments 4. 82 Additions Subtraction's Net Balance in Account Dec. 31 , 2011 7861237. 55 Certified Correct Auditor Page 1 of 1 2/13/2013 10:01 AM BLR 15103S (Rev. 5/07) 1181nois Department Investment Schedule of Transportation Motor Fuel Tax Funds CITY OF YORKVILLE Audit Report No . 61 Date of Value at Outstanding Date of Maturity or Purchase Maturity or Interest Dec. 31 Purchase Redemption Cost Redemption Earned 2011 Type of Investment 4. 82 ILLINOIS FUNDS 0 . 00 4. 82 REMARKS : Page 1 of 1 BLR 15105S (Rev. 5/07) 2/13/2013 10:01 AM t Summary of Motor Fuel Tax Fund Transactions By Sections and Categories CITY OF YORKVILLE Audit Period: January 1 , 2011 - December 31 , 2011 Audit Report No. 61 Section Balance Prev. Total Amount t Surplus to Other Total Funds Total Audit Authorized Adjustments Unobligated Unexpended Prev. Accumulated Total Accumulated Receipts Available Disbursements Balance Disbursements Disbursements Balance (Credits) 0.00 0.00 0.00 07-00000-00-GM 28,978. 14 24 979.00 (3t999. 14) (3.999. 14) 125,228. 14 125,228. 14 auth in 2012 ENG 0.00 0.00 0.00 0.00 0.00 0.00 08-00000 00 GM 47, 110.41 499960.00 29849.59 51 352.60 48,503.01 283,265.41 283 265.41 auth in 2012 ENG 0.00 0.00 0.00 0.00 0.00 0.00 09-00000-00-GM 8526577 85,265.77 8526577 191 ,261 .73 ENG 191 261 .73 Credited in 2012 0.00 0.00 0.00 0.00 0.00 0.00 10-00000-00-GM 187 428.47 59 185.50 246 613.97 145 190.38 101 ,423.59 ENG 57 657.03 202,847.41 need to credit 0.00 0.00 0.00 0.00 0.00 0.00 11 -00000-00 GM 278673 90 278 673.90 105 774.99 172 898.91 105,774.99 ENG 0.00 0.00 0.00 0.00 0.00 0.00 03-00031 -00-FP 0.00 0.00 0.00 0.00 0.00 0.00 ENG 1 ,650.01 (1t650.01 ) 17, 185.69 18,835.70 708 465.90 725,651 .59 auth 21 ,092.79 in '12 ROW 48-1400.00 48 400.00 5590000 (71500.00) 55,900.00 auth in 2012 0.00 0.00 0.00 00-00023-00-GB 65,269.73 65 269.73 65,269.73 106,314. 10 106,314. 10 0.00 0.00 0.00 08-00037-00-RS 20 293.22 20t293.22 0.00 0.00 117 73394 117,733.94 ENG 10170. 15 11534. 10 20704.25 1 054.25 1 ,650.00" 65,301 .67 66,355.92 need to credit 0.00 0.00 0.00 0.00 0.00 0.00 10-00041 -00-PK 55 000.00 55 000.00 0.00 0.00 96 000.00 96 000.00 ENG 5500000 55 000.00 43 295.00 111705M 43,295.00 0.001 0.00 0.00 TOTALS 2969102.34 483 025.72 0.00 0.00 7791128.06 368,400.31 1 51 352.60 359 375. 15 1 751 227.92 26119,628.23 Pape 1 of 2 2/132013 10:01 AM SLR 151085 (Rev. SM7) ' Summary of Motor Fuel Tax Fund Transactions r By Sections and Categories CITY OF YORKVILLE Audit Period: January 1 , 2011 - December 31 , 2011 Audit Report No. 61 Section Balance Prev. Total Amount Other Total Funds Total Surplus to Adjustments Unobli Unexpended Prev. Accumulated Total Accumulat gated ed Audit Authorized Receipts Available Disbursements Balance Disbursements Disbursements Balance (Credits) 09-00038-00-TL (7v865.44) (7865.44) 2Y587.22 10 452.66 71865.44 100452.66 auth & closed in '12 ENG 0.00 0.00 0.00 0.00 0.00 0.00 INTEREST 0.00 0.00 0.00 08-00000-00-AC 0.00 0.00 0.00 09-00000-00-AC 0.00 0.00 0.00 10-00000-00-AC 654.24 654.24 654.24 0.00 need to credit 11 -00000-00-AC 534.56 534.56 534.56 0.00 need to credit 0.00 0.00 0.00 06-00033-00-TL 30 928.56 30 928.56 30 928.56 0.00 560.00 31 ,488.56 ENG 0.00 0.00 0.00 0.00 0.00 0.00 20121JN1 73122.00 73122.00 73122.00 0.00 0.00 0.00 0.00 0.00 ERRONEOUS 27251 11 27 251 . 11 27 251 . 11 0.00 4 656.23 31 907.34 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTALS 7 211 .20 30 928.56 0.00 100 907.67 124 625.03 60,766.89 73P122.00 91263.86 13,081 .67 73 848.56 Page 2 of 2 2113/2013 10:01 /1M BLR 151085 (Rev. 5107) MFT Agency Transaction List Agency Name : Yorkville County : Kendall Agency Type : Municipality District : 3 Beginning Unobligated .Balan+Ce as of '1;95t1.�'L � 2/3tN2rD10 i4vei* thtyllbttieKtt UnobNgated Salanbe as of '[?J30tZ'M 'l X86, tZ6. tx .tom Total Monthly Allotment $423,655.72 Total Aui S r r iid to State Debits $0. 00 Total Supplemental Allotments $73, 122.00 T S d to State Credits $0. 00 Dairy transac�on: `! Siam N \g r StatilS tlrl 12/31 /2010 MFT Monthly Allotment 33 $438,212.65 1 /11 /2011 Authorization Engineering 08-00037-C 7 $4371949. 08 C 1 /31 /2011 MFT Monthly Allotment 4 $4771178.72 2/28/2011 MFT Monthly Allotment Jr `\J l ," 6 $508, 769. 18 3/31 /2011 Authorization Maintenance 11 -00000-01 \' ✓l _� w ; $274, 369. 18 O 3/31 /2011 MFT Monthly Allotment $310,244.80 4/15/2011 Authorization ROW 03-00031 -OC ) $266, 844.80 O 4/20/2011 Authorization ROW 03-00031 -00 1 $2619844.80 O 4/30/2011 MFT Monthly Allotment $34, 752.27 $296,597.07 5/5/2011 Authorization Contract Construct 06-00033-00-TL $30,928. 56 $265,668. 51 C 5/31 /2011 MFT Monthly Allotment $34, 093.27 $299,761 .78 6/30/2011 MFT Monthly Allotment $31 ,723. 19 $331 ,484. 97 7/31 /2011 MFT Monthly Allotment $36,973.27 $368,458.24 8/15/2011 Authorization Maintenance 11 -00000-00-GM Contract Award $440273.90 $324, 184.34 O 8/15/2011 Supplemental Allotment 2nd UN Installment $73, 122.00 $397, 306.34 8/31 /2011 Authorization Engineering 08-00037-00-RS Remaining Difference $ 1 ,270. 53 $396,035.81 C 8/31 /2011 Authorization Contract Construct 08-00037-00-RS $20,293.22 $375, 742.59 C 8/31 /2011 MFT Monthly Allotment $36, 307.67 $412, 050.26 9/26/2011 Authorization Maintenance 07-00000-00-GM Supp. Res/Rev Est- $24,979.00 $387,071 .26 C 8/6/08 9/2612011 Authorization Maintenance 10-00000-00-GM Contract Award- $59, 185.50 $327,885.76 O 10/18/2010 Transactions with an Asterisk indicate an unprocessed transaction at the time report was requested . Filter Criteria: District=3,County=Kenda//,Agency=Yorkville,AgencyType=Municipality,From Date=12/30/2010,ToDate=12/30/2011 ,TransactionType=ALL,Category=All Agency i , : Yorkville County : Kendall Agency Type : Municipality District : 3 Beg nniho Unarbilgated Bai►ance as ,ofi 121301201a I��ry�/r�■c, ryfyy A� S ' v Unobligated Balance. o1't3l30/Zt119 , Total Monthly Allotment $423,655. 72 Total Authorizations $513, 954.28 Paid to State Debits $0. 00 Total Supplemental Allotments $73, 122.00 Total Credits $51 ,352.60 Paid to State Credits $0. 00 Date Co Seclt Tranactian Tyke S + � ell r �{4 ' !' IUte .o x r :, L k �•�, 9/27/2011 Authorization Maintenance 08-00000-00-GM Supplement-3/6/2009 $49,960.00 $277, 925.76 C 9/27/2011 Credit Maintenance 08-00000-00-GM Auth was for 07-GM $24,979. 00 $302,904.76 C 9/27/2011 Credit Maintenance 08-00000-00-GM Auth off Final Report $26, 373.60 $329,278.36 C 9/30/2011 MFT Monthly Allotment $32, 528. 10 $361 ,806.46 10/31 /2011 MFT Monthly Allotment $36, 139.71 $397, 946. 17 11 /30/2011 MFT Monthly Allotment $38, 180.09 $436, 126.26 Transactions with an Asterisk indicate an unprocessed transaction at the time report was requested. Filter Criteria: District=3,County=Kendall,Agency--Yorkville,AgencyType=Municipality,From Date= 12/30/2010,ToDate-12/30/2011 ,TransactionType=ALL,Category=All A. Co. Reviewed By: Agenda Item Number 440 Legal ■ EDC #1 Finance ❑ EST. 1836 Engineer ❑ ~�= City Administrator ■ Tracking Number 1' Human Resources ❑ '$ �v Community Development ❑❑ EDC 2013-14 Police ELE ��"� Public Works ❑ Parks and Recreation ❑ Agenda Item Summary Memo Title: Second amendment to the Imperial Investments TIF Agreement Meeting and Date: City Council—April 9, 2013 Synopsis: See attached memo. Council Action Previously Taken: Date of Action: Jan 2013 Action Taken: Approval of first amendment Item Number: Type of Vote Required: Majority Council Action Requested: Approval Submitted by: Bart Olson Administration Name Department Agenda Item Notes: 1E,° cfr�. Memorandum EST �5 1836 To: City Council From: Bart Olson, City Administrator p �� '- CC: Date: March 28, 2013 E �q,� Subject: Second amendment to Imperial Investments TIF agreement Summary Consideration of a second amendment to the Imperial Investments TIF agreement, regarding the addition of Boombah Performance and west alley parking lot improvements. Background This item was last discussed by the City Council in January 2013,where the original TIF redevelopment agreement was amended by the City Council to include new projects. Since that meeting, the developer has acquired new parcels and is in the process of developing them. The TIF agreement contemplates that additional properties would be included in the agreement via City Council amendment to the agreement. Imperial Investments has acquired the Old Second downtown bank property at 102 E Van Emmon Street, and intends to remodel the building to accommodate a new business entity called Boombah Performance. This business would provide a crossfit-type athletic workout facility. The City and Imperial Investments have also approved the purchase agreement for the acquisition of the west alley parking lot, and we are in thej process of closing. The developer plans on improving the parking lot after acquisition to make it more pedestrian friendly and aesthetically pleasing. In order to receive TIF reimbursement for these projects, the City Council must amend the agreement to include the new redevelopment plans. Project budgets for each property are attached, and will be incorporated into the agreement. Normally, a project drawing is included with the City Council's approval of the TIF project. The drawing incorporated into the west alley Parking Lot is included for your review. The Boombah Performance drawings will be handed out at the meeting. In general, the Boombah Performance project is calling for total rehabilitation of the interior of the building, improvements to the exterior fagade of the building, construction of a roof-deck workout area, and improvements to the exterior grounds to accommodate a running trail. Recommendation Staff recommends approval of the second amendment to the Imperial Investments TIF agreement, which incorporates the Boombah Performance improvements and renovations, and the west alley Parking Lot improvements. UNITED CITY OF YORKVILLE KENDALL COUNTY, ILLINOIS ORDINANCE NO. 2013- AN ORDINANCE APPROVING A SECOND AMENDMENT TO THE REDEVELOPMENT AGREEMENT FOR THE DOWNTOWN YORKVILLE REDEVELOPMENT PROJECT AREA (Imperial Investments, LLC) Passed by the City Council of the United City of Yorkville,Kendall County,Illinois This_day of April, 2013 Published in pamphlet form by the authority of the Mayor and City Council of the United City of Yorkville,Kendall County, Illinois on 92013. Ordinance No. 2013- AN ORDINANCE APPROVING A SECOND AMENDMENT TO THE REDEVELOPMENT AGREEMENT FOR THE DOWNTOWN YORKVILLE REDEVELOPMENT PROJECT AREA (Imperial Investments, LLC) WHEREAS, by Ordinance No. 2006-46 adopted by the Mayor and City Council of the United City of Yorkville (the "Corporate Authorities") on June 13, 2006, the Downtown Yorkville Tax Increment Financing Redevelopment Project and Plan (hereinafter the "Redevelopment Plan") was approved, which project and plan covered some of the oldest properties of the City which constitute a significant portion of the City's historic Downtown; and, WHEREAS, by Ordinance No. 2006-47 and No. 2006-48 adopted by the Corporate Authorities on June 13, 2006, the City designated approximately 200 acres containing 114 buildings as a "redevelopment project area" ("Yorkville Downtown Redevelopment Project Area") and adopted tax increment financing pursuant to the Tax Increment Allocation Redevelopment Act (65 ILCS 5/11-74.4-1 et seq.) (hereinafter referred to as the "Act"); and, WHEREAS, pursuant to the TIF Act, on April 23, 2012, Ordinance No. 2012-06, the Corporate Authorities entered into a Redevelopment Agreement for the Downtown Yorkville Project Area (the "Original Agreement") with Imperial Investments, LLC (the "Developer"), in order to induce the development and redevelopment of certain properties within the Yorkville Downtown Redevelopment Project Area; and, WHEREAS, pursuant to the Original Agreement, the City agreed to reimburse the Developer for Redevelopment Project Costs for certain projects as identified therein; and, WHEREAS, the Developer thereafter submitted proposals to the City to acquire additional properties within the Yorkville Downtown Redevelopment Project Area for the Ordinance No.2013- Page 2 purpose of redevelopment, rehabilitation and renovation, all such projects being in furtherance of the Redevelopment Plan (the "Additional Projects") and requested financial assistance in order to proceed; and, WHEREAS, in order to assist with the Additional Projects, the Corporate Authorities by Ordinance No. 2013-01 designated a portion of the commercial area of the Yorkville Downtown Redevelopment Project Area as a "Business District" in accordance with the Business District Development and Redevelopment Law (65 ILCS 5/11-74.3 et seq.) (the "Business District Act") and imposed a one percent (1%) retailers' occupation tax and a service occupation tax as permitted by the Business District Act (the "BD Taxes") in order to pay redevelopment project costs; and, WHEREAS, the Developer has now submitted a proposal to the City to acquire additional properties commonly known as 102 E. Van Emmon Street, formerly used as a bank facility (the "Bank Property") and a parking lot located at the northeast corner of West Van Emmon Street and the west alley (the "Parking Lot") located within the Yorkville Downtown Redevelopment Project Area for the purpose of redevelopment, rehabilitation and renovation, all such projects being in furtherance of the Redevelopment Plan; and, WHEREAS, the City desires the Developer to proceed with the acquisition and rehabilitation of the Bank Property and the Parking Lot and is, therefore, willing to commit additional incentives available pursuant to the Act and the Business District Act in order to induce the Developer to undertake these new projects, all as set forth in the Second Amendment to the Redevelopment Agreement for the Downtown Yorkville Redevelopment Project Area attached hereto and made a part hereof. Ordinance No.2013- Page 3 NOW, THEREFORE, BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. The Second Amendment to the Redevelopment Agreement for the Downtown Yorkville Redevelopment Project Area (Imperial Investments, LLQ is hereby approved and the Mayor and City Clerk are hereby authorized to execute said Agreement. Section 2. The City Administrator is hereby authorized to undertake any and all action as may be required to implement the terms thereof. Section 3. This Ordinance shall be in full force and effect from and after its passage and approval as provided by law. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois, this day of ,A.D. 2013. CARLO COLOSIMO KEN KOCH JACKIE MILSCHEWSKI LARRY KOT MARTY MUNNS CHRIS FUNKHOUSER ROSE ANN SPEARS DIANE TEELING APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this day of , A.D. 2013. Mayor Attest: City Clerk Ordinance No.2013- Page 4 SECOND AMENDMENT TO THE REDEVELOPMENT AGREEMENT FOR THE DOWNTOWN YORKVILLE REDEVELOPMENT PROJECT AREA (Imperial Investments, LLC) THIS SECOND AMENDMENT TO THE REDEVELOPMENT AGREEMENT (the "Amendment") dated April 23, 2012, as amended January 8, 2013, by and between the United City of Yorkville, Kendall County, Illinois, a municipal corporation (hereafter the "City") and Imperial Investments, LLC; an Illinois limited liability company corporation (hereafter the "Developer") is dated as of April , 2013. WITNESSETH: WHEREAS, by Ordinance No. 2006-46 adopted by the Mayor and City Council of the City (the "Corporate Authorities") on June 13, 2006, the Downtown Yorkville Tax Increment Financing Redevelopment Project and Plan (hereinafter the "Redevelopment Plan") was approved, which project and plan covered some of the oldest properties of the City which constitute a significant portion of the City's historic Downtown; and, WHEREAS, by Ordinance No. 2006-47 and No. 2006-48 adopted by the Corporate Authorities on June 13, 2006, the City designated approximately 200 acres containing 114 buildings as a "redevelopment project area" ("Yorkville Downtown Redevelopment Project Area") and adopted tax increment financing pursuant to the Tax Increment Allocation Redevelopment Act (65 ILCS 5/11-74.4-1 et seq.) (hereinafter referred to as the "Act"); and, WHEREAS, pursuant to the TIF Act, on April 23, 2012, pursuant to Ordinance No. 2012-06, the Corporate Authorities entered into a Redevelopment Agreement for the Downtown Yorkville Project Area (the "Original Agreement") with the Developer in order to induce the 1 development and redevelopment of certain properties within the Yorkville Downtown Redevelopment Project Area; and, WHEREAS, pursuant to the Original Agreement, the City agreed to reimburse the Developer for Redevelopment Project Costs as specifically identified therein for the following four(4) Projects: 1. Cobblestone Bakery Project No. 1; 2. Follies Theater Project No. 2; 3. Follies Box Office Project No. 3; and, 4. Van Emmon Apartments Project No. 4; and, WHEREAS, on January 8, 2013, the Original Agreement was amended to add additional redevelopment projects (the "Additional Projects") to include the acquisition and rehabilitation of: 1. 209 South Bridge Street; 2. The parking lot immediately to the north of 209 Bridge Street; 3. 213 South Bridge Street; and, 4. An expansion of the Cobblestone Bakery Project No. 1; and, WHEREAS, the Developer also advised the City that in order to proceed with the Additional Projects, additional financial assistance shall be needed and, therefore, in addition to the designation of the Yorkville Downtown Redevelopment Project Area and the adoption of the TIF Act, by Ordinance No. 2013-01, the City designated a portion of the commercial area of the Yorkville Downtown Redevelopment Project Area as a "Business District" in accordance with 2 the Business District Development and Redevelopment Act (65 ILCS 5/11-74.3 et seq.) the "Business District Act") on January 8, 2013; and, WHEREAS, pursuant to the Business District Act, once a business district is designated, the Corporate Authorities may impose a retailers' occupation tax, service occupation tax, and a hotel operators' occupation tax in an amount not to exceed one percent (1%) to pay costs to be incurred in connection with the planning, execution and implementation of the goals and objectives as set forth in the business district plan, and the Corporate Authorities have, in fact, imposed a retailers' occupation tax and a service occupation tax of one percent (1%) in the business district; and, WHEREAS, the Developer has now submitted a proposal to the City to acquire additional properties commonly known as 102 E. Van Emmon Street and formerly a bank facility (the "Bank Property") and a parking lot located at the northeast corner of West Van Emmon Street and the west alley (the "Parking Lot") located within the Yorkville Downtown Redevelopment Project Area for the purpose of redevelopment, rehabilitation and renovation, all such projects being in furtherance of the Redevelopment Plan; and, WHEREAS, the City desires the Developer to proceed with the acquisition and rehabilitation of the Bank Property and the Parking Lot and is, therefore, willing to commit additional incentives available pursuant to the Act and the Business District Act in order to induce the Developer to undertake this project, all as hereinafter set forth. NOW, THEREFORE, for and in consideration of the premises and the mutual covenants hereinafter set forth, the parties agree as follows: 3 Section 1. Incorporation. The representations and recitations set forth in the preambles hereto are material to this Amendment and are hereby incorporated into and made a part of this Amendment as though fully set forth in this Section I and said representations and recitations constitute the understandings of the City and the Developer. Section 2. The Imperial Investment Additional Projects. A. The Developer represents and warrants that it has acquired the Bank Property commonly known as the 102 E. Van Emmon and identified as Parcel No. 02-33-157-001; 02-33- 157-004; 02-33-301-001 and 02-33-157-006 and the Parking Lot identified as Parcel No. 02-32- 283-009 located within the Downtown Yorkville Redevelopment Project Area and the Downtown Business District. B. The Developer covenants and agrees to develop the Bank Property in conformance with all applicable federal, state and City laws, regulations, ordinances, zoning and building codes, life safety codes, property maintenance codes and all other applicable ordinances of the City(collectively hereinafter referred to as the "Legal Requirements"). C. On or before April 30, 2013, the Developer shall have submitted plans for the redevelopment of the Bank Property, which plans shall be in conformance with the Legal Requirements and shall have also submitted an estimated itemized budget for this redevelopment project. Section 3. Developer's Obligations as a Condition Precedent to the City's Commitment. A. On or before December 31, 2013, the Developer shall have completed all of the rehabilitation on the Bank Property in a good and workmanlike manner and in accordance with 4 the Legal Requirements and have taken possession of the Parking Lot and assumed the sole responsibility for the maintenance thereof. B. On or before December 31, 2013, the Developer shall have commenced operation of an athletic/workout facility d/b/a Boombah Performance at the Bank Property. Section 4. Obligations and Commitments of the City. A. So long as no notice pursuant to Section 20 of the Original Agreement has been issued and remains uncured, the City shall reimburse the Developer for "Redevelopment Project Costs" as hereinafter defined and itemized on Exhibit B attached hereto to pay any cost included in the estimated budget for the improvements to the Bank Property and to the Parking Lot which are eligible as Redevelopment Project Costs in an amount not to exceed twenty-five percent (25%) of all costs incurred by the Developer in connection with the improvements to the Bank Property and the Parking Lots plus costs of financing, marketing and professional fees paid by the Developer. B. All reimbursements to the Developer shall be in conformance with the requirements and procedures set forth in the Original Agreement. C. In connection with the establishment and ongoing administration of the Downtown Yorkville Redevelopment Project Area and the Downtown Business District, the City established a special fund pursuant to the Act known as the "Downtown Yorkville Redevelopment Project Area Special Tax Allocation Fund (the "STAF ') and pursuant to the Original Agreement established the Imperial Investment Sub-Account of the STAF. In addition, as required by the Business District Act, a special fund known as the Downtown Yorkville Business District Tax Allocation Fund ("BD Fund") was also established. The City shall deposit all sales tax revenues 5 imposed at a rate of one percent (1%) generated by businesses operating in the Downtown Yorkville BD ("BD Taxes") into the BD Fund and thereafter shall transfer all BD Taxes in the BD Fund as follows: (i) On March 1 of each year during the term of this Agreement, the City shall deposit all BD Taxes deposited into the BD Fund into the Imperial Investment Sub- Account of the Special Tax Allocation Fund as established in the Original Agreement. (ii) Notwithstanding the foregoing obligation on the part of the City to reimburse the Redevelopment Project Costs from the Imperial Investment Sub-Account including the BD Taxes deposited therein, such obligation is contingent upon written authorization from the Developer to the Illinois Department of Revenue to release any and all information regarding the payment of sales taxes and service taxes collected by the businesses operating within the Business District. Failure on the part of any business to provide such written authorization shall result in a cancellation and waiver of the City's obligation to reimburse the Developer from BD Taxes attributable to such business. THE CITY'S OBLIGATIONS TO REIMBURSE THE DEVELOPER UNDER THIS AGREEMENT IS A LIMITED OBLIGATION PAYABLE SOLELY FROM INCREMENTAL TAXES AND BD TAXES DEPOSITED IN THE IMPERIAL INVESTMENT SUBACCOUNT OF THE STAF FROM TIME TO TIME AND SHALL NOT BE SECURED BY THE FULL FAITH AND CREDIT OF THE CITY. As used in this Agreement, "Incremental Taxes" shall mean the amount in the STAF equal to the amount of ad valorem taxes, if any, paid in respect of 6 the Redevelopment Project Area and its improvements which is attributable to the increase in the equalized assessed value of all the Imperial Investment Projects and all projects of the Developer which are approved by the City and their improvements over the initial equalized assessed value of all approved Imperial Investment Project. D. Redevelopment Project Costs, in addition to the meaning set forth in Section 4B of the Original Agreement, shall also mean Business District Project Costs as defined in the Business District Act. E. Reimbursement of Redevelopment Project Costs shall be made annually on each STAF Allocation Date (or, if later, the date which is ten (10) days following approval by the City of payment of such Redevelopment Project Costs), as provided in the Original Agreement; provided, that reimbursement of Redevelopment Project Costs shall only be made to the extent money is available therefore in the Imperial Investment Sub-Account of the from deposits of BD Taxes and Incremental Taxes. To the extent money in the Imperial Investment Subaccount is insufficient to reimburse the Developer for Redevelopment Project Costs, such Request for Reimbursement shall be held for payment on the following STAF Allocation Date. Section S. Undertakings on the Part of Developer. A. The Developer covenants and agrees that these new projects shall result in a total investment of no less than $900,000 by the Developer in the Yorkville Downtown Redevelopment Project Area. B. The Developer hereby covenants and agrees to promptly pay, as the same become due, any and all taxes and governmental charges of any kind that may at any time be assessed 7 with regard to its operation including all real estate taxes assessed against the Imperial Investment Projects or any other location in the City owned or controlled by the Developer. Section 6 Term. Section 7 of the Original Agreement is amended to state that unless earlier terminated pursuant to Section 20 of the Original Agreement, the term of this Redevelopment Agreement shall commence on the date of execution and end December 31, 2029, regarding the City's obligation to deposit Incremental Taxes into the Imperial Sub- Account and December 31, 2036, with regard to the City's obligation to deposit BD Taxes, into the Imperial Investment Sub-Account. Section 7. All other provisions of the Original Agreement and the Second Amendment thereto are hereby affirmed as in full force and effect. Section 8. Counterparts. This Amendment Agreement may be executed in two or more counterparts, each of which shall be deemed an original but all of which together shall constitute one and the same instrument. 8 IN WITNESS WHEREOF, the parties hereto have caused this First Amendment to the Redevelopment Agreement to be executed by their duly authorized officers on the above date at Yorkville, Illinois. United City of Yorkville, an Illinois municipal corporation By: Mayor Attest: City Clerk IMPERIAL INVESTMENTS, LLC, an Illinois liability company By: President Attest: Secretary 9 OSTS[AND[#XPENSES[BASED®NOMPERIAL©NVESTMENTSEYORKVILLEEPROPERTIES[fl Property3game: Boombah[Performance Address or PIN # 02-33-157-014 Acquisition Cost: $ 714,000.00 General renovation costs: $ 200,000.00 All engineering, architectural design costs: $ 9,000.00 Any legal fees incurred by developer: $ 500.00 Signage costs: $ 4,000.00 Outdoor lighting costs: $ 1,000.00 Landscaping costs: $ 3,000.00 Any interest costs on borrowing: TBD Comment: Former Old Second Bank(Van Emmon and S Bridge Street) PropertyMame: Lot[5EParkinglotM Address or PIN # 02-32-283-009 Acquisition Cost: $ 13,500.00 General renovation costs: $ 20,000.00 All engineering, architectural design costs: $ 5,000.00 Any legal fees incurred by developer: $ 500.00 Signage costs: $ - Outdoor lighting costs: $ 2,000.00 Landscaping costs: na Any interest costs on borrowing: TBD Comments Located to the west side of Cobblestone Bakery and Bistro and just East of the West Alley NEW Store Common Fronts Areas IWY h •fit Y f + 1 _ c •4 z + _ Remove Sidewalk Cobblestone New Cobblestone Parking and Entry Expansion convert to Common Area and Outside Seating S ir \l ,. Hydraulic C x;:.03 •-.�` - -. . - - I -, �i \ t a Van Emmon u - - i r The Data is provided without warranty or any representation of Accuracy, timeliness, or completeness. It is the responsibility of the "Requester" to determine accuracy, timeliness, completeness, and L O t 6 Appropriateness of its use. The United City of Yorkville makes no Warranties, expressed or implied, to the use of the Data. - Parcel data provided by Kendall County GIS A. Co. Reviewed By: Agenda Item Number 440 Legal ❑ ADM#1 Finance ■ EST. 1836 Engineer ❑ ^�= City Administrator ■ Tracking Number 1' Human Resources ❑ '$ �v Community Development ❑❑ ADM 2013-12 Police ELE ��"� Public Works ❑ Parks and Recreation ❑ Agenda Item Summary Memo Title: Bond Refinancing—Library 2005B Meeting and Date: City Council—April 9, 2013 Synopsis: See attached memo. Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Informational Item Council Action Requested: Submitted by: Bart Olson Administration Name Department Agenda Item Notes: Q Memorandum �` To: City Council Esr. 1836 From: Bart Olson, City Administrator Date: April 4, 2013 NcrAil Cc.city ALE ►�-�' Subject: Library Bond refinancing Summary Review of an updated debt service schedule for the Library construction bond refinancing,based on interest rate trends. Background This item was discussed at the March 26th City Council meeting. At that meeting, the City Council engaged Bernardi Securities as the City's bond underwriter for the Library construction bond refinancing, and reviewed an estimated debt service schedule. Since that meeting, the City's financial adviser and bond underwriter have revised the estimated debt service schedule based on interest rates trending upward. The result is that the Library construction bond refinancing is likely to save less money than originally estimated. The debt service schedule from the March 26th meeting is attached, and the new estimated debt service schedule is attached. Because the City Council has not yet authorized the bond ordinance and gone out to public bid for this refinancing bond, it is possible that the received interest rates will be higher or lower than what we currently estimate, resulting in less or more savings to the City, respectively. We expect the annual savings to be around $40,000 per year, rather than $50,000 per year. To reiterate, although the annual debt service amounts will be lower than the current annual debt service payments, both the original bond and the refinancing bond have an annual inflationary increase in them. Thus, the debt service payments for the bond will still increase slightly from year-to-year. Recommendation This is an informational item only. No action is required at this meeting. The City Council will review and vote on the bond ordinance at the April 23rd City Council meeting. Preliminary $617551000 United City of Yorkville,Kendall County,Illinois General Obligation Library Refunding Bonds,Series 2013 S&P'BBB+"Underlying Rating&BQ Bond Issue Debt Service Comparison Date Total P+I Existing D/S Net New D/S Old Net D/S Savings 12/30/2013 282,000.00 348,400.00 630,400.00 632,525.00 2,125.00 12/30/2014 645,800.00 - 645,800.00 684,125.00 38,325.00 12/30/2015 661,400.00 - 661,400.00 703,125.00 41,725.00 12/30/2016 671,500.00 - 671,500.00 710,725.00 39,225.00 12/30/2017 676,200.00 - 676,200.00 717,325.00 41,125.00 12/30/2018 715,600.00 - 715,600.00 752,925.00 37,325.00 12/30/2019 722,840.00 - 722,840.00 762,950.00 40,110.00 12/30/2020 728,140.00 - 728,140.00 766,356.26 38,216.26 12/30/2021 746,090.00 - 746,090.00 783,375.00 37,285.00 12/30/2022 756,440.00 - 756,440.00 793,312.50 36,872.50 12/30/2023 754,520.00 - 754,520.00 795,537.50 41,017.50 12/30/2024 755,550.00 - 755,550.00 796,100.00 40,550.00 Total $8,116,080.00 $348,400.00 $8,464,480.00 $8,898,381.26 $433,901.26 PV Analysis Summary(Net to Net) GrossPV Debt Service Savings......................................................................................................................................................................... 359,587.88 Net PV Cashflow Savings @ 3.264%(AIC)..................................................................................................................................................... 359,587.88 Contingencyor Rounding Amount.................................................................................................................................................................. 118.12 NetPresent Value Benefit............................................................................................................................................................................... $359,706.00 Net PV Benefit/ $6,325,000 Refunded Principal......................................................................................................................................... 5.687% Net PV Benefit/ $6,755,000 Refunding Principal........................................................................................................................................ 5.325% Refunding Bond Information RefundingDated Date.................................................................................................................................................................................... 5/15/2013 RefundingDelivery Date................................................................................................................................................................................. 5/15/2013 R*&nes05E 3.20.13/SWGLEEVREOSE/ 312012013/ 1:43 PM Bernardi Securities, Inc. Page 2 United City of Yorkville, Kendall County, Illinois $6,790,000 Library Refunding Bonds, Series 2013 for$6,325,000 due 2014-2024 of remaining Series 2005B Bernardi Scale at 1-10-13 - Gross Funded Debt Service Comparison Existing Date Total P+I PCF D/S Net New D/S Old Net D/S Savings 12/30/2013 291,487.78 (6,897.40) 348,400.00 632,990.38 632,525.00 (465.38) 12/30/2014 631,700.00 - 631,700.00 684,125.00 52,425.00 12/30/2015 652,200.00 652,200.00 703,125.00 50,925.00 12/30/2016 657,100.00 657,100.00 710,725.00 53,625.00 12/30/2017 666,700.00 666,700.00 717,325.00 50,625.00 12/30/2018 700,900.00 700,900.00 752,925.00 52,025.00 12/30/2019 709,200.00 709,200.00 762,950.00 53,750.00 12/30/2020 712,100.00 712,100.00 766,356.26 54,256.26 12/30/2021 733,460.00 733,460.00 783,375.00 49,915.00 12/30/2022 742,740.00 742,740.00 793,312.50 50,572.50 12/30/2023 744,040.00 744,040.00 795,537.50 51,497.50 12/30/2024 743,040.00 743,040.00 796,100.00 53,060.00 Total $7,984,667.78 (6,897.40) $348,400.00 $8,326,170.38 $8,898,381.26 $572,210.88 PV Analysis Summary(Net to Net) Gross PV Debt Service Savings 473,099.63 Effects of Primary Purpose Earnings 6,764.23 Net PV Cashflow Savings @ 2.965%(AIC) 479,863.85 Contingency or Rounding Amount 1,912.47 Net Present Value Benefit $481,776.32 Net PV Benefit/ $6,325,000 Refunded Principal 7.617% Net PV Benefit/ $6,790,000 Refunding Principal 7.095% Refunding Bond Information Refunding Dated Date 5/01/2013 Refunding Delivery Date 5/01/2013 Series 2013 for 2005B Ber I SINGLE PURPOSE 1 216/2013 1 3:08 PM Public Speer Financial, Inc. • A. Co. Reviewed By: Agenda Item Number 440 Legal ❑ ADM#2 Finance ■ EST. 1836 Engineer ❑ ^�= City Administrator ■ Tracking Number 1' Human Resources ❑ '$ �v Community Development ❑❑ ADM 2013-12 Police ELE ��"� Public Works ❑ Parks and Recreation ❑ Agenda Item Summary Memo Title: Bond Refinancing—Countryside TIF Meeting and Date: City Council—April 9, 2013 Synopsis: See attached memo. Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Discussion and Direction Submitted by: Bart Olson Administration Name Department Agenda Item Notes: Q Memorandum �` To: City Council Esr. 1836 From: Bart Olson, City Administrator Date: April 4, 2013 NcrAil Cc.city ALE ►�-�' Subject: Countryside TIF Refinancing Summary Consideration of a refinancing bond for the Countryside TIF debt. Background This item was discussed at the March 26th City Council meeting. At that meeting, the City Council directed staff to remove the Countryside TIF refinancing from the FY 14 budget. This was done to present the most conservative spending scenario over the five year period shown in the FY 14 budget. The City Council also asked staff to invite the Countryside/Kendall Crossing developer into the meeting to discuss their need for a revised incentive and development agreement. The developer has indicated he will be present at this meeting to discuss the need for a$1.8m payout at the opening of the theater, as opposed to a payout of the remaining bond proceeds (anywhere from $1.5m to $1.2m depending on opening date). The materials from the March 26th City Council meeting are attached for your use in discussing the refinancing scenario after the discussion on the incentive agreement amendment. 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 in the short term, which will limit the City's difference between property taxes generated for the next few years (currently, almost $0) and the debt service payment. In general, we are stretching out the term of the Countryside TIF fund and paying more interest, but paying less money each year for the next 5 years. Recommendation In order to proceed with the Countryside TIF refinancing, staff needs direction from the City Council to bring forward an underwriter's engagement letter and bond ordinance. Staff also seeks direction on whether to bring forward an amended incentive and development agreement for the Countryside/Kendall Crossing property. United City of Yorkville,Kendall County,Illinois General Obligation(ARS)Bonds,Series 2013 Partial Refunding of Series 2005 Aggregate Debt Service No Refunding Savings(Deficit) Series Series DATE 2013forPartialRef2005 2005PostRef2013 TOTAL 12/01/2013 25,500.00 260,287.50 285,787.50 302,738 16,951 12/Ol/2014 51,000.00 68,072.50 119,072.50 305,523 186,451 12/Ol/2015 51,000.00 68,072.50 119,072.50 302,723 183,651 12/01/2016 51,000.00 68,072.50 119,072.50 304,723 185,651 12/01/2017 51,000.00 68,072.50 119,072.50 306,323 187,251 12/Ol/2018 51,000.00 68,072.50 119,072.50 302,523 183,451 12/01/2019 51,000.00 303,072.50 354,072.50 303,073 (51,000) 12/01/2020 51,000.00 303,202.50 354,202.50 303,203 (51,000) 12/01/2021 51,000.00 307,912.50 358,912.50 307,913 (51,000) 12/01/2022 51,000.00 311,992.50 362,992.50 311,993 (51,000) 12/01/2023 51,000.00 310,305.00 361,305.00 310,305 (51,000) 12/01/2024 51,000.00 313,050.00 364,050.00 313,050 (51,000) 12/Ol/2025 461,000.00 - 461,000.00 - (461,000) 12/Ol/2026 459,600.00 459,600.00 (459,600) 12ro1/2027 457,600.00 457,600.00 - (457,600) Total $1,964,700.00 $2,450,185.00 $4,414,885.00 3,674,090 (740,795) Par Amounts Of Selected Issues Series 2013forPartialM2005 1,275,000.00 Series 2005PostRef2013 1,785,000.00 TOTAL 3,060,000.00 Aggregate 1 12/5/2012 1 8:38 AM Speer Financial, Inc. Public Finance Consultants �It. D CO. Reviewed By: Agenda Item Number v -n Legal : Mayor#2 Finance EST. 1836 Engineer ~=� City Administrator Tracking Number JI Human Resources ❑ �© Community Development CC 2013-12 '+ Police CLE ti�'� Public Works Parks and Recreation Agenda Item Summary Memo Title: Ordinance Approving the FY 2013-2014 Budget Meeting and Date: City Council—April 9, 2013 Synopsis: Discussion of proposed budget. Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Majority Council Action Requested: Approval Submitted by: Bart Olson Administration Name Department Agenda Item Notes: Q Memorandum �` To: City Council Esr. 1836 From: Bart Olson, City Administrator Date: April 4, 2013 NcrAil Cc.city ALE ►�-�' Subject: FY 14 Budget Approval Summary Approval of the FY 14 budget proposal. Background This item was last discussed at the March 26th City Council meeting. At that meeting, the City Council gave direction to staff to include budget adjustments #1 through#8 in the FY 14 budget document. Further, the City Council gave direction on a few more changes,which are included within the budget adjustments document provided by Mr. Fredrickson. Budget Adjustment#9 Per discussion at the meeting, the City Council asked staff to budget for the most expensive (i.e. conservative) scenario for the Countryside TIF fund's debt service. The original budget proposal recommended a refinancing of the Countryside TIF bond. That refinancing would not save the TIF fund money in the long run,but it would free up money in the short run by lowering payments for the next few years until the theater and the outlots are fully developed and paying property taxes. The discussion on refinancing is ongoing, and may still be adopted—but the City Council asked us to have the most conservative budgeting scenario in the budget document. Budget justment#10 This adjustment deals with the most up to date estimates on the Library refinancing bond, based on industry interest trends. Since interest rates are trending slightly higher, the year-to-year savings are slightly less than we originally estimated. We expect the annual savings to be around $40,000 per year, rather than $50,000 per year. Again, although the annual debt service amounts will be lower than the current bond, both the original bond and the refinancing bond have an annual inflationary increase in them. Thus, the debt service payments for the bond will still increase slightly from year-to-year. Budget Adjustment#11 This adjustment increases the transfer into the Library operating budget, in accordance with City Council direction at the last meeting. Recommendation The motion is drafted to incorporate all of the budget adjustments listed in the budget adjustment spreadsheet. The draft ordinance in the City Council packet is drafted to incorporate those budget adjustements as well. If the City Council further amends the budget proposal at this City Council meeting, staff will update the fund totals accordingly. Staff recommends approval of the budget document,incorporating budget adjustments#1 through #11. We have not provided an updated, clean copy of the budget document, per past direction from the City Council. The financial impacts on the budget adjustments are included at the end of the adjustments list. Post budget approval, changes to the budget narrative memo Each year, the City publishes a comprehensive budget document after the approval of the annual budget. This comprehensive budget document usually includes my initial budget proposal memo,which gives a big picture and small picture view of the City's financial picture, as well as explains line-items within the budget that are of interest. In past years, the original budget proposal and the approved budget have been relatively congruent. This year, there are so many changes to the original budget proposal that I am proposing to completely amend the budget narrative memo to incorporate the changes made at City Council. After the City Council adopts the budget, I will update the budget narrative. While the narrative will be much more negative than the original proposal, it will clearly articulate our proposal to incorporate water and sewer rehabilitation into our Road to Better Roads program. Q Memorandum �` To: City Council Esr. 1836 From: Bart Olson, City Administrator Date: March 20, 2013 NcrAil Cc.city ALE ►�-�' Subject: FY 14 budget Summary Review of FY 14 budget discussion, recommended changes to budget proposal, and approval of the FY 14 budget. Background This item was last discussed at the March 12th City Council meeting. At that meeting, the City Council held a public hearing on the FY 14 budget proposal and discussed different policy questions throughout the budget. Finance Director Fredrickson has attached a list of all the changes discussed by City Council at that meeting, as well as a few more staff is recommending. Budget adjustments Adjustment#1 The budget proposal showed various levels of fund balance for this fund in FY 16 through FY 18. Since the Debt Service Fund is a non-operating fund and does not require a reserve, interfund transfers from the General Fund have been adjusted in order to maintain a projected zero fund balance position in FY 2016 - 2018. Adjustment#2 The amounts listed in the budget proposal for these line-items were incorrect(clerical error). The figures listed in this adjustment are correct according to the FY 11 audit. Adjustment#3 The turn lanes on East and West Countryside Parkway near Route 47 have faded, and need to be repainted. This is a deceptively expensive project, and not one that we can fit without our current budget. Thus, the $16,000 expense in MFT will be used to repaint the turn-lanes. This project will be completed very soon after the start of the fiscal year. Adjustment#4 This proposed change involves two factors. For ease of understanding, we included them within the same recommended change, rather than try to show the dollar amounts of each. The first factor is our actual FY 14 health insurance charges, assuming the City Council adopts the plan as recommended by staff at the Administration Committee meeting on March 21 st. For this factor, the aggregate budget total for health insurance will go up from FY 13 to FY 14 by 15%, instead of our original budget amount of 10%. We had originally estimated 10% increases in dental, vision and life insurance, but those figures have come back at 1.4% increase, 0%, and 11.1% decrease, respectively. Thus, all categories costs for FY 15 through FY 18 are based off of these new FY 14 figures. Generally, we have assumed 10% increases in FY 15 and FY 16, and 6% increases in FY 17 and FY 18. The second factor in this change involves dropping our proposal narrated in the budget proposal memo as "Items to note—raises and health insurance contributions". The concept of giving all employees a 2%net raise, which actually consists of a 5% gross raise and higher health insurance contributions, was difficult to explain to employees and would have been tough to administer. It would have to be negotiated into union contracts, even though there was no net impact for the City for current employees, and no impact on current employees. Ultimately, we decided it was too much of a hassle for too little of an impact, when we can have the same impact through a simple two-tiered benefit plan in the future. Thus, we have revised health insurance and salary numbers to reflect a straight 2% salary increase for employees, with no increase in health insurance contribution percentages. Adjustment#5 KenCom sent the City a $22,000 for intergovernmental agreement cost sharing at the end of January. This payment was in conflict with the last KenCom agreement actually approved by the City Council in October 2011. That agreement contemplated no City payments until FY 15, and was the agreement we used to prepare the budget. After we received the invoice from KenCom, we researched the intergovernmental agreement further, we found that the settlement agreement as part of the KenCom intergovernmental agreement litigation reverted to the agreement approved by everyone in November 2010 (except with a higher Kendall County contribution to KenCom). That November 2010 agreement required the cities to make partial contributions into KenCom in FY 13 and FY 14. Thus, we have amended our FY 13 projected budget and FY 14 proposed budget to include the KenCom payment of $22,000, and include payment of a $3,500 invoice for use of the Everbridge emergency notification system in FY 14. That system was approved by the KenCom Executive Board in February 2013. Adjustment#6 This group of changes reflects the discussion from the March 12th City Council meeting. We have reinstated KAT funding and leaf pickup services throughout the five year budget proposal. Proposals for the senior garbage subsidy are included in adjustment#8 below. Adjustment#7 This group of changes is narrated in the agenda item on infrastructure costs, which was discussed at the March Public Works meeting. It assumes the City Council adopts the five-year Road to Better Roads program recommended by staff. To note, these budget numbers make no assumption as to how the FY 15 through FY 18 water, sewer, sidewalk, and storm sewer projects associated with the roadway projects will be funded. Rather, it simply lists the costs associated with five-year project. Adjustment#8 The specific proposal for the senior garbage subsidy parameters is outlined below. From a conservative budgeting perspective, we recommend that the City include the full cost of the senior garbage subsidy in FY 14 ($140,000) and $75,000 per year for the senior garbage subsidy for FY 15 through FY 18. The discussion at the last City Council meeting about a needs-based or tiered system of senior garbage discounts will likely cost the City less than the recommended $75,000 per year budget amount. However, it is difficult to estimate how many seniors will qualify for a needs-based or tiered level that the City Council has not approved yet—which is why we are recommending a high budget figure. Our recommendation for the senior garbage subsidy is to keep the verification process as simple as possible. Currently, the discount is given with the simple photocopy of a driver's license and proof of residency at an address (driver's license, utility bills, etc.). As mentioned at the last meeting, the state's circuit breaker program has an age requirement that matches ours (65) and established income guidelines at $27,000 for an individual, $36,000 for a couple, and $45,000 for a three person household. Senior Services Associates helps individuals register for the circuit breaker program, and could easily verify whether an individual applying for a senior garbage discount qualified for the circuit breaker program. Upon verification of eligibility, the City could award the senior garbage discount to an individual. Another program we looked at,but ultimately recommend against, is the senior citizen's assessment freeze. This program is administered by the County Assessor, and is eligible for seniors over 65 years old whose household income is under$55,000 per year. The application for this assessment freeze is attached, and relies on answers regarding the amount of social security benefits, civil service benefits, interest and dividends received, capital gains and losses, and other income-tax specific information. Additionally, it could be easily verified through either the County Assessor's office, or by simply accessing someone's property tax information on the County website. However, individuals who were renting homes are not eligible for the program. The 2010 decennial census showed that nearly 20% of all the dwelling units in the City are renter occupied. While that number would contain a large number of apartments and condos (which have their own private trash services), we didn't think it was fair to have different standards for a senior who owned a home and a senior who was renting a home from someone else. Finally, creating an income verification process similar to the assessment freeze for all seniors (whether they owned a home or rented) seemed needlessly complex for both the individual and the City, compared to the value of the senior garbage discount. However, if the City Council would like us to create a similar income verification process, we would model it off of the senior citizen's assessment freeze application. We could not find any other existing senior citizen program administered at the county, state, or federal level which had similar eligibility requirements, let alone one that could be easily verified by the City. Our new recommendation for the senior garbage subsidy is to continue in its current amount in FY 14, and then implement a needs based system through verification of circuit breaker enrollment in FY 15 through FY 18. While the dollar amount of the discount is up for debate,we would recommend that seniors who qualify be given a 75% discount on monthly garbage services. At the current cost to the City of$17.61 per month, the 75% discount would result in a$4.40 cost to the senior. Pursuant to our original recommendation to eliminate the subsidy entirely, we propose no discount for seniors who do not meet the circuit breaker eligibility requirements. However,the City Council could choose to approve any discount level for non-circuit breaker account. As a reminder, the current cost of providing garbage services to all accounts in the City is $17.61 per month per account. Seniors, over the age of 65, currently pay$0.50 per month for garbage service. All other residents are charged the full cost of the service. We currently have—650 senior garbage accounts in the City. Questions unanswered from last meeting At the last meeting, Alderwoman Spears posed questions on two line-items within the water fund. Those questions and answers are as follows: Question 1 Why is Treatment Facility Services, line-item 51-510-54-00-5445, at $100,000 budgeted for FY 13 through FY 18, when we spent $65,000 in FY 11 and $85,000 in FY 12? Answer: FY 13 was the first year that this line-item existed in the budget. Prior to that, we had around $250,000 contained within a line-item for treatment facility supplies. We felt that large line-item was not descriptive enough, as it contained both treatment facility supplies (physical materials) and treatment facility services (contractual services with vendors). So, we created those two line-items out of the one larger line-item in FY 13 and did our best to estimate the breakout of expenses between the two. That breakout ended up being $100,000 to the supplies line-item and $165,000 to the services line- item. We based our FY 14 budget proposal off of those numbers from FY 13. When we went back to analyze the past expenses of FY 11 and FY 12, the breakout between the two line-items ended up being slightly different. Question 2 Why is equipment, line-item 51-510-60-00-6060, going from $0 in FY 12 to $16,000 in FY 13, to $10,000 in FY 14? Answer: This line-item contains expenses for new radio-read water meters. All new homes are equipped with a radio-read water meter, but many of our older homes have manual-read water meters. In an effort to cut down on water meter reading costs in the future, we proposed this line-item to include money to purchase radio-read water meters and replace them on older homes as those manual-read water meters are retired. Recommendation Staff recommends the above budget adjustments. If the City Council agrees with the attached figures,we will draft an ordinance and motion for the next City Council meeting incorporating these adjustments. UNITED CITY OF YORKVILLE KENDALL COUNTY, ILLINOIS ORDINANCE NO. 2013- ORDINANCE APPROVING THE 2013-2014 FISCAL BUDGET FOR THE UNITED CITY OF YORKVILLE Passed by the City Council of the United City of Yorkville,Kendall County,Illinois This_day of April, 2013 Published in pamphlet form by the authority of the Mayor and City Council of the United City of Yorkville,Kendall County,Illinois on '2013. ORDINANCE NO. 2013- ORDINANCE APPROVING THE 2013-2014 FISCAL BUDGET FOR THE UNITED CITY OF YORKVILLE WHEREAS, the Mayor and City Council of the UNITED CITY OF YORKVILLE have duly held all Public Hearings, allowed public input, and have duly considered formation of a budget for the 2013-2014 Fiscal Year; and WHEREAS, a tentative budget was duly announced and available for examination at the City offices of the UNITED CITY OF YORKVILLE; and WHEREAS, the Mayor and City Council of the UNITED CITY OF YORKVILLE deem it in the best interest of the City for the orderly operation thereof to pass and approve the 2013-2014 Fiscal Year Budget being submitted on April 9, 2013 at its regular City Council Meeting: NOW, THEREFORE, BE IT ORDAINED, by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois that the 2013-2014 Budget totaling $28,789,529 including the amounts of$13,891,560 General Fund, $1,394,456 Motor Fuel Tax Fund, $0 Municipal Building Fund, $292,462 Vehicle & Equipment Fund, $2,570,120 Sewer Fund, $2,859,595 Water Fund, $1,261,446 City-Wide Capital Fund, $328,554 Debt Service Fund, $89,000 Land Cash Fund, $2,199,048 Parks & Recreation Fund, $150,489 Recreation Center Fund, $771,363 Library Operations Fund, $769,638 Library Debt Service Fund, $38,850 Library Capital Fund, $0 Fox Industrial TIF Fund, $2,105,113 Countryside TIF Fund, $45,350 Downtown TIF Fund, $14,985 Sunflower SSA Fund, and $7,500 Fox Hill SSA Fund is hereby adopted for the 2013-2014 Fiscal Year, as presented. Ordinance No.2013- Page 2 Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this 9t11 day of April,A.D. 2013. CITY CLERK CARLO COLOSIMO KEN KOCH JACKIE MILSCHEWSKI LARRY KOT MARTY MUNNS CHRIS FUNKHOUSER ROSE ANN SPEARS DIANE TEELING Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this 91h day of April, A.D. 2013. MAYOR Ordinance No.2013- Page 3 Fiscal Year Fund Dept Account Number Description Original Amount Revised Amount Effect on Fund Notes Balance Bud2et Adiustment FY 2016 General Admin Srvcs 01-640-99-00-9942 Transfer to Debt Service 26,386 (26,386) FY 2016 Debt Service Revenue 42-000-49-00-4901 Transfer from General - 26,386 26,386 FY 2017 General Admin Srvcs 01-640-99-00-9942 Transfer to Debt Service 82,372 125,232 (42,860) Debt service interfand adjustment for 2005A bond FY 2017 Debt Service Revenue 42-000-49-00-4901 Transfer from General 82,372 125,232 42,860 payments FY 2018 General Admin Srvcs 01-640-99-00-9942 Transfer to Debt Service 335,254 205,852 129,402 FY 2018 Debt Service Revenue 42-000-49-00-4901 Transfer from General 335,254 205,852 (129,402) Net Effect on Fund Balance FY 2011 Actual Land Cash Land Cash 72-720-60-00-6038 Wheaton Woods Nature Trail 213 2,133 n/a Informational only FY 2011 Actual Rec Ctr Rec Ctr 80-800-54-00-5440 Telecommunications 4,349 4,379 n/a FY 2014 Motor Fuel Tax Motor Fuel Tax 15-155-54-00-5495 Outside Repair&Maintenance - 16,000 (16,000) Countryside striping project FY 2017 General Admin Services 01-640-99-00-9923 Transfer to City-Wide Capital 1,798,213 1,117,994 680,219 Interfund transfer adjustments in FY 2017 to zero FY 2017 City-Wide Capital City-Wide Capital 23-000-49-00-4901 Transfer from General 1,798,213 1,117,994 (680,219) out fund balance in the City-Wide Capital fund FY 2018 General Admin Services 01-640-99-00-9923 Transfer to City-Wide Capital 643,477 300,890 342,587 FY 2018 Motor Fuel Tax Motor Fuel Tax 15-155-60-00-6025 Road to Better Roads Program 120,022 104,022 16,000 Interfund transfer adjustments in FY 2018 to zero out fund balance in the Motor Fuel Tax and City- FY 2018 City-Wide Capital City-Wide Capital 23-000-49-00-4901 Transfer from General 643,477 300,890 (342,587) Wide Capital funds FY 2018 City-Wide Capital City-Wide Capital 23-230-60-00-6025 Road to Better Roads Program 879,978 537,391 342,587 Net Effect on Fund Balance 342,587 FY 2014 General Administration 01-110-50-00-5007 Salaries-Administration 268,745 264,599 4,146 FY 2014 General Administration 01-110-52-00-5212 Retirement Plan Contribution 38,584 38,125 459 1 Fiscal Year Fund Dept Account Number Description Original Amount Revised Amount Effect on Fund Notes Balance FY 2014 General Administration 01-110-52-00-5214 FICA Contribution 27,404 27,087 317 FY 2014 General Administration 01-110-52-00-5216 Group Health Insurance 68,313 78,075 (9,762) FY 2014 General Administration 01-110-52-00-5222 Group Life Insurance 500 476 24 FY 2014 General Administration 01-110-52-00-5223 Dental Insurance 6,059 5,628 431 FY 2014 General Administration 01-110-52-00-5224 Vision Insurance 649 590 59 FY 2014 General Administration 01-110-52-00-5235 E/O-Group Health Insurance 89,956 94,874 (4,918) FY 2014 General Administration 01-110-52-00-5236 E/O-Group Life Insurance 700 682 18 FY 2014 General Administration 01-110-52-00-5237 E/O-Dental Insurance 7,221 6,765 456 FY 2014 General Administration 01-110-52-00-5238 E/O-Vision Insurance 775 703 72 FY 2014 General Finance 01-120-50-00-5010 Salaries&Wages 186,852 189,024 (2,172) FY 2014 General Finance 01-120-52-00-5212 Retirement Plan Contribution 20,708 20,742 (34) FY 2014 General Finance 01-120-52-00-5214 FICA Contribution 14,143 14,166 (23) FY 2014 General Finance 01-120-52-00-5216 Group Health Insurance 23,655 25,822 (2,167) FY 2014 General Finance 01-120-52-00-5222 Group Life Insurance 370 357 13 FY 2014 General Finance 01-120-52-00-5223 Dental Insurance 3,367 3,160 207 FY 2014 General Finance 01-120-52-00-5224 Vision Insurance 360 324 36 FY 2014 General Police 01-210-50-00-5008 Salaries-Police Officers 1,404,518 1,393,000 11,518 FY 2014 General Police 01-210-50-00-5011 Salaries-Chief&Deputies 305,000 299,674 5,326 FY 2014 General Police 01-210-50-00-5012 Salaries-Sergeants 439,849 435,746 4,103 FY 2014 General Police 01-210-50-00-5013 Salaries-Police Clerks 129,330 122,627 6,703 Salary,benefit and insurance revisions based on FY 2014 General Police 01-210-52-00-5212 Retirement Plan Contribution 14,333 13,590 743 renewal amounts received from City's insurance broker FY 2014 General Police 01-210-52-00-5214 FICA Contribution 184,704 182,664 2,040 FY 2014 General Police 01-210-52-00-5216 Group Health Insurance 478,421 537,969 (59,548) FY 2014 General Police 01-210-52-00-5222 Group Life Insurance 3,550 3,498 52 FY 2014 General Police 01-210-52-00-5223 Dental Insurance 42,090 39,163 2,927 FY 2014 General Police 01-210-52-00-5224 Vision Insurance 4,395 3,996 399 FY 2014 General Comm Devlp 01-220-50-00-5010 Salaries&Wages 198,419 195,666 2,753 FY 2014 General Comm Devlp 01-220-52-00-5212 Retirement Plan Contribution 21,990 21,685 305 FY 2014 General Comm Devlp 01-220-52-00-5214 FICA Contribution 17,164 16,953 211 FY 2014 General Comm Devlp 01-220-52-00-5216 Group Health Insurance 44,261 50,430 (6,169) FY 2014 General Comm Devlp 01-220-52-00-5222 Group Life Insurance 350 325 25 FY 2014 General Comm Devlp 01-220-52-00-5223 Dental Insurance 3,853 3,605 248 FY 2014 General Comm Devlp 01-220-52-00-5224 Vision Insurance 425 379 46 FY 2014 General PW-Streets 01-410-50-00-5010 Salaries&Wages 317,505 312,962 4,543 FY 2014 General PW-Streets 01-410-52-00-5212 Retirement Plan Contribution 36,851 36,347 504 2 Fiscal Year Fund Dept Account Number Description Original Amount Revised Amount Effect on Fund Notes Balance FY 2014 General PW-Streets 01-410-52-00-5214 FICA Contribution 24,857 24,510 347 FY 2014 General PW-Streets 01-410-52-00-5216 Group Health Insurance 82,000 94,362 (12,362) FY 2014 General PW-Streets 01-410-52-00-5222 Group Life Insurance 650 635 15 FY 2014 General PW-Streets 01-410-52-00-5223 Dental Insurance 7,608 7,095 513 FY 2014 General PW-Streets 01-410-52-00-5224 Vision Insurance 825 739 86 FY 2014 General Admin Services 01-640-52-00-5240 Retirees-Group Health Insurance 42,413 44,723 (2,310) FY 2014 General Admin Services 01-640-52-00-5241 Retirees-Dental Insurance - 1,333 (1,333) FY 2014 General Admin Services 01-640-52-00-5242 Retirees-Vision Insurance 160 (160) Net Effect on Fund Balance (51,313) FY 2014 Water Water Ops 51-510-50-00-5010 Salaries&Wages 334,131 327,697 6,434 FY 2014 Water Water Ops 51-510-52-00-5212 Retirement Plan Contribution 38,361 37,648 713 FY 2014 Water Water Ops 51-510-52-00-5214 FICA Contribution 25,769 25,277 492 Salary,benefit and insurance revisions based on FY 2014 Water Water Ops 51-510-52-00-5216 Group Health Insurance 90,661 102,854 (12,193) renewal amounts received from City's insurance broker FY 2014 Water Water Ops 51-510-52-00-5222 Group Life Insurance 750 722 28 FY 2014 Water Water Ops 51-510-52-00-5223 Dental Insurance 6,166 6,599 (433) FY 2014 Water Water Ops 51-510-52-00-5224 Vision Insurance 825 729 96 Net Effect on Fund Balance (4,863) FY 2014 Sewer Sewer Ops 52-520-50-00-5010 Salaries&Wages 190,000 187,544 2,456 FY 2014 Sewer Sewer Ops 52-520-52-00-5212 Retirement Plan Contribution 21,500 21,007 493 FY 2014 Sewer Sewer Ops 52-520-52-00-5214 FICA Contribution 14,500 14,223 277 Salary,benefit and insurance revisions based on FY 2014 Sewer Sewer Ops 52-520-52-00-5216 Group Health Insurance 51,500 41,481 10,019 renewal amounts received from City's insurance broker FY 2014 Sewer Sewer Ops 52-520-52-00-5222 Group Life Insurance 425 365 60 FY 2014 Sewer Sewer Ops 52-520-52-00-5223 Dental Insurance 4,240 2,653 1,587 FY 2014 Sewer Sewer Ops 52-520-52-00-5224 Vision Insurance 475 307 168 Net Effect on Fund Balance 15,060 FY 2014 Park&Rec Parks Dept 79-790-50-00-5010 Salaries&Wages 434,602 427,948 6,654 FY 2014 Park&Rec Parks Dept 79-790-52-00-5212 Retirement Plan Contribution 48,498 47,761 737 FY 2014 Park&Rec Parks Dept 79-790-52-00-5214 FICA Contribution 34,000 33,487 513 FY 2014 Park&Rec Parks Dept 79-790-52-00-5216 Group Health Insurance 111,307 126,575 (15,268) 3 Fiscal Year Fund Dept Account Number Description Original Amount Revised Amount Effect on Fund Notes Balance FY 2014 Park&Rec Parks Dept 79-790-52-00-5222 Group Life Insurance 1,000 980 20 FY 2014 Park&Rec Parks Dept 79-790-52-00-5223 Dental Insurance 10,232 9,580 652 FY 2014 Park&Rec Parks Dept 79-790-52-00-5224 Vision Insurance 1,104 1,004 100 Salary,benefit and insurance revisions based on renewal amounts received from City's insurance FY 2014 Park&Rec Rec Dept 79-795-50-00-5010 Salaries&Wages 245,067 240,745 4,322 broker FY 2014 Park&Rec Rec Dept 79-795-52-00-5212 Retirement Plan Contribution 27,300 26,714 586 FY 2014 Park&Rec Rec Dept 79-795-52-00-5214 FICA Contribution 25,000 24,216 784 FY 2014 Park&Rec Rec Dept 79-795-52-00-5216 Group Health Insurance 67,943 75,911 (7,968) FY 2014 Park&Rec Rec Dept 79-795-52-00-5222 Group Life Insurance 600 591 9 FY 2014 Park&Rec Rec Dept 79-795-52-00-5223 Dental Insurance 4,839 4,344 495 FY 2014 Park&Rec Rec Dept 79-795-52-00-5224 Vision Insurance 575 505 70 Net Effect on Fund Balance (8,294) FY 2014 Library Library Ops 82-820-52-00-5216 Group Health Insurance 90,838 94,116 (3,278) FY 2014 Library Library Ops 82-820-52-00-5222 Group Life Insurance 625 595 30 Salary,benefit and insurance revisions based on renewal amounts received from City's insurance FY 2014 Library Library Ops 82-820-52-00-5223 Dental Insurance 6,545 5,926 619 broker FY 2014 Library Library Ops 82-820-52-00-5224 Vision Insurance 725 643 82 Net Effect on Fund Balance (2,547) Aggregate Effect on FY 2014 Fund Balance (51,957) FY 2015 General Administration 01-110-50-00-5007 Salaries-Administration 268,745 264,599 4,146 FY 2015 General Administration 01-110-52-00-5212 Retirement Plan Contribution 38,584 38,125 459 FY 2015 General Administration 01-110-52-00-5214 FICA Contribution 27,404 27,087 317 FY 2015 General Administration 01-110-52-00-5216 Group Health Insurance 75,144 85,883 (10,739) FY 2015 General Administration 01-110-52-00-5222 Group Life Insurance 505 481 24 FY 2015 General Administration 01-110-52-00-5223 Dental Insurance 6,665 6,191 474 FY 2015 General Administration 01-110-52-00-5224 Vision Insurance 714 649 65 FY 2015 General Administration 01-110-52-00-5235 E/O-Group Health Insurance 98,952 104,361 (5,409) FY 2015 General Administration 01-110-52-00-5236 E/O-Group Life Insurance 707 689 18 FY 2015 General Administration 01-110-52-00-5237 E/O-Dental Insurance 7,943 7,442 501 FY 2015 General Administration 01-110-52-00-5238 E/O-Vision Insurance 853 773 80 FY 2015 General Finance 01-120-50-00-5010 Salaries&Wages 186,852 189,024 (2,172) FY 2015 General Finance 01-120-52-00-5212 Retirement Plan Contribution 20,708 20,742 (34) 4 Fiscal Year Fund Dept Account Number Description Original Amount Revised Amount Effect on Fund Notes Balance FY 2015 General Finance 01-120-52-00-5214 FICA Contribution 14,143 14,166 (23) FY 2015 General Finance 01-120-52-00-5216 Group Health Insurance 26,021 28,404 (2,383) FY 2015 General Finance 01-120-52-00-5222 Group Life Insurance 374 361 13 FY 2015 General Finance 01-120-52-00-5223 Dental Insurance 3,704 3,476 228 FY 2015 General Finance 01-120-52-00-5224 Vision Insurance 396 356 40 FY 2015 General Police 01-210-50-00-5008 Salaries-Police Officers 1,404,518 1,393,000 11,518 FY 2015 General Police 01-210-50-00-5011 Salaries-Chief&Deputies 305,000 299,674 5,326 FY 2015 General Police 01-210-50-00-5012 Salaries-Sergeants 439,849 435,746 4,103 FY 2015 General Police 01-210-50-00-5013 Salaries-Police Clerks 129,330 122,627 6,703 FY 2015 General Police 01-210-52-00-5212 Retirement Plan Contribution 14,333 13,590 743 Revised projections based on updated FY 2014 salary,benefit and insurance amounts FY 2015 General Police 01-210-52-00-5214 FICA Contribution 184,704 182,664 2,040 FY 2015 General Police 01-210-52-00-5216 Group Health Insurance 526,263 591,766 (65,503) FY 2015 General Police 01-210-52-00-5222 Group Life Insurance 3,586 3,533 53 FY 2015 General Police 01-210-52-00-5223 Dental Insurance 46,299 43,079 3,220 FY 2015 General Police 01-210-52-00-5224 Vision Insurance 4,835 4,396 439 FY 2015 General Comm Devlp 01-220-50-00-5010 Salaries&Wages 198,419 195,666 2,753 FY 2015 General Comm Devip 01-220-52-00-5212 Retirement Plan Contribution 21,990 21,685 305 FY 2015 General Comm Devip 01-220-52-00-5214 FICA Contribution 17,164 16,953 211 FY 2015 General Comm Devip 01-220-52-00-5216 Group Health Insurance 48,687 55,473 (6,786) FY 2015 General Comm Devip 01-220-52-00-5222 Group Life Insurance 354 328 26 FY 2015 General Comm Devip 01-220-52-00-5223 Dental Insurance 4,239 3,966 273 FY 2015 General Comm Devlp 01-220-52-00-5224 Vision Insurance 468 417 51 FY 2015 General PW-Streets 01-410-50-00-5010 Salaries&Wages 317,505 312,962 4,543 FY 2015 General PW-Streets 01-410-52-00-5212 Retirement Plan Contribution 36,851 36,347 504 FY 2015 General PW-Streets 01-410-52-00-5214 FICA Contribution 24,857 24,510 347 FY 2015 General PW-Streets 01-410-52-00-5216 Group Health Insurance 90,200 103,798 (13,598) FY 2015 General PW-Streets 01-410-52-00-5222 Group Life Insurance 657 641 16 FY 2015 General PW-Streets 01-410-52-00-5223 Dental Insurance 8,369 7,805 564 FY 2015 General PW-Streets 01-410-52-00-5224 Vision Insurance 908 813 95 FY 2015 General Admin Services 01-640-52-00-5240 Retirees-Group Health Insurance 46,654 49,195 (2,541) FY 2015 General Admin Services 01-640-52-00-5241 Retirees-Dental Insurance - 1,466 (1,466) FY 2015 General Admin Services 01-640-52-00-5242 Retirees-Vision Insurance 176 (176) Net Effect on Fund Balance (60,632) 5 Fiscal Year Fund Dept Account Number Description Original Amount Revised Amount Effect on Fund Notes Balance FY 2015 Water Water Ops 51-510-50-00-5010 Salaries&Wages 334,131 327,697 6,434 FY 2015 Water Water Ops 51-510-52-00-5212 Retirement Plan Contribution 38,361 37,648 713 FY 2015 Water Water Ops 51-510-52-00-5214 FICA Contribution 25,769 25,277 492 FY 2015 Water Water Ops 51-510-52-00-5216 Group Health Insurance 99,727 113,139 (13,412) Revised projections based on updated FY 2014 salary,benefit and insurance amounts FY 2015 Water Water Ops 51-510-52-00-5222 Group Life Insurance 758 729 29 FY 2015 Water Water Ops 51-510-52-00-5223 Dental Insurance 6,783 7,259 (476) FY 2015 Water Water Ops 51-510-52-00-5224 Vision Insurance 908 802 106 Net Effect on Fund Balance (6,114) FY 2015 Sewer Sewer Ops 52-520-50-00-5010 Salaries&Wages 190,000 187,544 2,456 FY 2015 Sewer Sewer Ops 52-520-52-00-5212 Retirement Plan Contribution 21,500 21,007 493 FY 2015 Sewer Sewer Ops 52-520-52-00-5214 FICA Contribution 14,500 14,223 277 FY 2015 Sewer Sewer Ops 52-520-52-00-5216 Group Health Insurance 56,650 45,629 11,021 Revised projections based on updated FY 2014 salary,benefit and insurance amounts FY 2015 Sewer Sewer Ops 52-520-52-00-5222 Group Life Insurance 429 369 60 FY 2015 Sewer Sewer Ops 52-520-52-00-5223 Dental Insurance 4,664 2,918 1,746 FY 2015 Sewer Sewer Ops 52-520-52-00-5224 Vision Insurance 523 338 185 Net Effect on Fund Balance 16,238 FY 2015 Park&Rec Parks Dept 79-790-50-00-5010 Salaries&Wages 434,602 427,948 6,654 FY 2015 Park&Rec Parks Dept 79-790-52-00-5212 Retirement Plan Contribution 48,498 47,761 737 FY 2015 Park&Rec Parks Dept 79-790-52-00-5214 FICA Contribution 34,000 33,487 513 FY 2015 Park&Rec Parks Dept 79-790-52-00-5216 Group Health Insurance 122,438 139,233 (16,795) FY 2015 Park&Rec Parks Dept 79-790-52-00-5222 Group Life Insurance 1,010 990 20 FY 2015 Park&Rec Parks Dept 79-790-52-00-5223 Dental Insurance 11,255 10,538 717 FY 2015 Park&Rec Parks Dept 79-790-52-00-5224 Vision Insurance 1,214 1,104 110 Revised projections based on updated FY 2014 FY 2015 Park&Rec Rec Dept 79-795-50-00-5010 Salaries&Wages 245,067 240,745 4,322 salary,benefit and insurance amounts FY 2015 Park&Rec Rec Dept 79-795-52-00-5212 Retirement Plan Contribution 27,300 26,714 586 FY 2015 Park&Rec Rec Dept 79-795-52-00-5214 FICA Contribution 25,000 24,216 784 FY 2015 Park&Rec Rec Dept 79-795-52-00-5216 Group Health Insurance 74,737 83,502 (8,765) FY 2015 Park&Rec Rec Dept 79-795-52-00-5222 Group Life Insurance 606 597 9 FY 2015 Park&Rec Rec Dept 79-795-52-00-5223 Dental Insurance 5,323 4,778 545 FY 2015 Park&Rec Rec Dept 79-795-52-00-5224 Vision Insurance 633 556 77 6 Fiscal Year Fund Dept Account Number Description Original Amount Revised Amount Effect on Fund Notes Balance Net Effect on Fund Balance (10,486) FY 2015 Library Library Ops 82-820-52-00-5216 Group Health Insurance 99,922 103,528 (3,606) FY 2015 Library Library Ops 82-820-52-00-5222 Group Life Insurance 631 601 30 Revised projections based on updated FY 2014 FY 2015 Library Library Ops 82-820-52-00-5223 Dental Insurance 7,200 6,519 681 salary,benefit and insurance amounts FY 2015 Library Library Ops 82-820-52-00-5224 Vision Insurance 798 707 91 Net Effect on Fund Balance (2,804) Aggregate Effect on FY 2015 Fund Balance (63,798) FY 2016 General Administration 01-110-50-00-5007 Salaries-Administration 268,745 264,599 4,146 FY 2016 General Administration 01-110-52-00-5212 Retirement Plan Contribution 38,584 38,125 459 FY 2016 General Administration 01-110-52-00-5214 FICA Contribution 27,404 27,087 317 FY 2016 General Administration 01-110-52-00-5216 Group Health Insurance 82,659 94,471 (11,812) FY 2016 General Administration 01-110-52-00-5222 Group Life Insurance 510 486 24 FY 2016 General Administration 01-110-52-00-5223 Dental Insurance 7,331 6,810 521 FY 2016 General Administration 01-110-52-00-5224 Vision Insurance 785 714 71 FY 2016 General Administration 01-110-52-00-5235 E/O-Group Health Insurance 108,847 114,798 (5,951) FY 2016 General Administration 01-110-52-00-5236 E/O-Group Life Insurance 714 696 18 FY 2016 General Administration 01-110-52-00-5237 E/O-Dental Insurance 8,737 8,186 551 FY 2016 General Administration 01-110-52-00-5238 E/O-Vision Insurance 938 851 87 FY 2016 General Finance 01-120-50-00-5010 Salaries&Wages 186,852 189,024 (2,172) FY 2016 General Finance 01-120-52-00-5212 Retirement Plan Contribution 20,708 20,742 (34) FY 2016 General Finance 01-120-52-00-5214 FICA Contribution 14,143 14,166 (23) FY 2016 General Finance 01-120-52-00-5216 Group Health Insurance 28,623 31,245 (2,622) FY 2016 General Finance 01-120-52-00-5222 Group Life Insurance 377 364 13 FY 2016 General Finance 01-120-52-00-5223 Dental Insurance 4,074 3,824 250 FY 2016 General Finance 01-120-52-00-5224 Vision Insurance 436 392 44 FY 2016 General Police 01-210-50-00-5008 Salaries-Police Officers 1,404,518 1,393,000 11,518 FY 2016 General Police 01-210-50-00-5011 Salaries-Chief&Deputies 305,000 299,674 5,326 FY 2016 General Police 01-210-50-00-5012 Salaries-Sergeants 439,849 435,746 4,103 FY 2016 General Police 01-210-50-00-5013 Salaries-Police Clerks 129,330 122,627 6,703 FY 2016 General Police 01-210-52-00-5212 Retirement Plan Contribution 14,333 13,590 743 Revised projections based on updated FY 2014 salary,benefit and insurance amounts 7 Fiscal Year Fund Dept Account Number Description Original Amount Revised Amount Effect on Fund Notes Balance FY 2016 General Police 01-210-52-00-5214 FICA Contribution 184,704 182,664 2,040 FY 2016 General Police 01-210-52-00-5216 Group Health Insurance 578,889 650,943 (72,054) FY 2016 General Police 01-210-52-00-5222 Group Life Insurance 3,621 3,568 53 FY 2016 General Police 01-210-52-00-5223 Dental Insurance 50,929 47,387 3,542 FY 2016 General Police 01-210-52-00-5224 Vision Insurance 5,318 4,835 483 FY 2016 General Comm Devlp 01-220-50-00-5010 Salaries&Wages 198,419 195,666 2,753 FY 2016 General Comm Devlp 01-220-52-00-5212 Retirement Plan Contribution 21,990 21,685 305 FY 2016 General Comm Devlp 01-220-52-00-5214 FICA Contribution 17,164 16,953 211 FY 2016 General Comm Devlp 01-220-52-00-5216 Group Health Insurance 53,556 61,020 (7,464) FY 2016 General Comm Devip 01-220-52-00-5222 Group Life Insurance 357 332 25 FY 2016 General Comm Devlp 01-220-52-00-5223 Dental Insurance 4,663 4,362 301 FY 2016 General Comm Devlp 01-220-52-00-5224 Vision Insurance 514 459 55 FY 2016 General PW-Streets 01-410-50-00-5010 Salaries&Wages 317,505 312,962 4,543 FY 2016 General PW-Streets 01-410-52-00-5212 Retirement Plan Contribution 36,851 36,347 504 FY 2016 General PW-Streets 01-410-52-00-5214 FICA Contribution 24,857 24,510 347 FY 2016 General PW-Streets 01-410-52-00-5216 Group Health Insurance 99,220 114,178 (14,958) FY 2016 General PW-Streets 01-410-52-00-5222 Group Life Insurance 663 648 15 FY 2016 General PW-Streets 01-410-52-00-5223 Dental Insurance 9,206 8,585 621 FY 2016 General PW-Streets 01-410-52-00-5224 Vision Insurance 998 894 104 FY 2016 General Admin Services 01-640-52-00-5240 Retirees-Group Health Insurance 51,320 54,115 (2,795) FY 2016 General Admin Services 01-640-52-00-5241 Retirees-Dental Insurance - 1,613 (1,613) FY 2016 General Admin Services 01-640-52-00-5242 Retirees-Vision Insurance 194 (194) Net Effect on Fund Balance (70,896) FY 2016 Water Water Ops 51-510-50-00-5010 Salaries&Wages 334,131 327,697 6,434 FY 2016 Water Water Ops 51-510-52-00-5212 Retirement Plan Contribution 38,361 37,648 713 FY 2016 Water Water Ops 51-510-52-00-5214 FICA Contribution 25,769 25,277 492 FY 2016 Water Water Ops 51-510-52-00-5216 Group Health Insurance 109,700 124,453 (14,753) Revised projections based on updated FY 2014 salary,benefit and insurance amounts FY 2016 Water Water Ops 51-510-52-00-5222 Group Life Insurance 765 737 28 FY 2016 Water Water Ops 51-510-52-00-5223 Dental Insurance 7,461 7,985 (524) FY 2016 Water Water Ops 51-510-52-00-5224 Vision Insurance 998 882 116 Net Effect on Fund Balance (7,494) 8 Fiscal Year Fund Dept Account Number Description Original Amount Revised Amount Effect on Fund Notes Balance FY 2016 Sewer Sewer Ops 52-520-50-00-5010 Salaries&Wages 190,000 187,544 2,456 FY 2016 Sewer Sewer Ops 52-520-52-00-5212 Retirement Plan Contribution 21,500 21,007 493 FY 2016 Sewer Sewer Ops 52-520-52-00-5214 FICA Contribution 14,500 14,223 277 FY 2016 Sewer Sewer Ops 52-520-52-00-5216 Group Health Insurance 62,315 50,192 12,123 Revised projections based on updated FY 2014 salary,benefit and insurance amounts FY 2016 Sewer Sewer Ops 52-520-52-00-5222 Group Life Insurance 434 372 62 FY 2016 Sewer Sewer Ops 52-520-52-00-5223 Dental Insurance 5,130 3,210 1,920 FY 2016 Sewer Sewer Ops 52-520-52-00-5224 Vision Insurance 575 371 204 Net Effect on Fund Balance 17,535 FY 2016 Park&Rec Parks Dept 79-790-50-00-5010 Salaries&Wages 434,602 427,948 6,654 FY 2016 Park&Rec Parks Dept 79-790-52-00-5212 Retirement Plan Contribution 48,498 47,761 737 FY 2016 Park&Rec Parks Dept 79-790-52-00-5214 FICA Contribution 34,000 33,487 513 FY 2016 Park&Rec Parks Dept 79-790-52-00-5216 Group Health Insurance 134,681 153,156 (18,475) FY 2016 Park&Rec Parks Dept 79-790-52-00-5222 Group Life Insurance 1,020 1,000 20 FY 2016 Park&Rec Parks Dept 79-790-52-00-5223 Dental Insurance 12,381 11,592 789 FY 2016 Park&Rec Parks Dept 79-790-52-00-5224 Vision Insurance 1,336 1,215 121 Revised projections based on updated FY 2014 FY 2016 Park&Rec Rec Dept 79-795-50-00-5010 Salaries&Wages 245,067 240,745 4,322 salary,benefit and insurance amounts FY 2016 Park&Rec Rec Dept 79-795-52-00-5212 Retirement Plan Contribution 27,300 26,714 586 FY 2016 Park&Rec Rec Dept 79-795-52-00-5214 FICA Contribution 25,000 24,216 784 FY 2016 Park&Rec Rec Dept 79-795-52-00-5216 Group Health Insurance 82,211 91,852 (9,641) FY 2016 Park&Rec Rec Dept 79-795-52-00-5222 Group Life Insurance 612 603 9 FY 2016 Park&Rec Rec Dept 79-795-52-00-5223 Dental Insurance 5,855 5,256 599 FY 2016 Park&Rec Rec Dept 79-795-52-00-5224 Vision Insurance 696 611 85 Net Effect on Fund Balance (12,897) FY 2016 Library Library Ops 82-820-52-00-5216 Group Health Insurance 109,914 113,880 (3,966) FY 2016 Library Library Ops 82-820-52-00-5222 Group Life Insurance 638 607 31 Revised projections based on updated FY 2014 FY 2016 Library Library Ops 82-820-52-00-5223 Dental Insurance 7,919 7,170 749 salary,benefit and insurance amounts FY 2016 Library Library Ops 82-820-52-00-5224 Vision Insurance 877 778 99 Net Effect on Fund Balance (3,087) Aggregate Effect on FY 2016Fund Balance (76,839) 9 Fiscal Year Fund Dept Account Number Description Original Amount Revised Amount Effect on Fund Notes Balance FY 2017 General Administration 01-110-50-00-5007 Salaries-Administration 268,745 264,599 4,146 FY 2017 General Administration 01-110-52-00-5212 Retirement Plan Contribution 38,584 38,125 459 FY 2017 General Administration 01-110-52-00-5214 FICA Contribution 27,404 27,087 317 FY 2017 General Administration 01-110-52-00-5216 Group Health Insurance 87,618 100,139 (12,521) FY 2017 General Administration 01-110-52-00-5222 Group Life Insurance 515 490 25 FY 2017 General Administration 01-110-52-00-5223 Dental Insurance 7,771 7,218 553 FY 2017 General Administration 01-110-52-00-5224 Vision Insurance 832 757 75 FY 2017 General Administration 01-110-52-00-5235 E/O-Group Health Insurance 115,378 121,685 (6,307) FY 2017 General Administration 01-110-52-00-5236 E/O-Group Life Insurance 721 703 18 FY 2017 General Administration 01-110-52-00-5237 E/O-Dental Insurance 9,262 8,677 585 FY 2017 General Administration 01-110-52-00-5238 E/O-Vision Insurance 994 902 92 FY 2017 General Finance 01-120-50-00-5010 Salaries&Wages 186,852 189,024 (2,172) FY 2017 General Finance 01-120-52-00-5212 Retirement Plan Contribution 20,708 20,742 (34) FY 2017 General Finance 01-120-52-00-5214 FICA Contribution 14,143 14,166 (23) FY 2017 General Finance 01-120-52-00-5216 Group Health Insurance 30,340 33,119 (2,779) FY 2017 General Finance 01-120-52-00-5222 Group Life Insurance 381 368 13 FY 2017 General Finance 01-120-52-00-5223 Dental Insurance 4,319 4,053 266 FY 2017 General Finance 01-120-52-00-5224 Vision Insurance 462 416 46 FY 2017 General Police 01-210-50-00-5008 Salaries-Police Officers 1,404,518 1,393,000 11,518 FY 2017 General Police 01-210-50-00-5011 Salaries-Chief&Deputies 305,000 299,674 5,326 FY 2017 General Police 01-210-50-00-5012 Salaries-Sergeants 439,849 435,746 4,103 FY 2017 General Police 01-210-50-00-5013 Salaries-Police Clerks 129,330 122,627 6,703 FY 2017 General Police 01-210-52-00-5212 Retirement Plan Contribution 14,333 13,590 743 Revised projections based on updated FY 2014 salary,benefit and insurance amounts FY 2017 General Police 01-210-52-00-5214 FICA Contribution 184,704 182,664 2,040 FY 2017 General Police 01-210-52-00-5216 Group Health Insurance 613,623 690,000 (76,377) FY 2017 General Police 01-210-52-00-5222 Group Life Insurance 3,658 3,604 54 FY 2017 General Police 01-210-52-00-5223 Dental Insurance 53,985 50,230 3,755 FY 2017 General Police 01-210-52-00-5224 Vision Insurance 5,637 5,125 512 FY 2017 General Comm Devlp 01-220-50-00-5010 Salaries&Wages 198,419 195,666 2,753 FY 2017 General Comm Devlp 01-220-52-00-5212 Retirement Plan Contribution 21,990 21,685 305 FY 2017 General Comm Devlp 01-220-52-00-5214 FICA Contribution 17,164 16,953 211 FY 2017 General Comm Devlp 01-220-52-00-5216 Group Health Insurance 56,769 64,682 (7,913) FY 2017 General Comm Devlp 01-220-52-00-5222 Group Life Insurance 361 335 26 10 Fiscal Year Fund Dept Account Number Description Original Amount Revised Amount Effect on Fund Notes Balance FY 2017 General Comm Devlp 01-220-52-00-5223 Dental Insurance 4,942 4,624 318 FY 2017 General Comm Devlp 01-220-52-00-5224 Vision Insurance 545 486 59 FY 2017 General PW-Streets 01-410-50-00-5010 Salaries&Wages 317,505 312,962 4,543 FY 2017 General PW-Streets 01-410-52-00-5212 Retirement Plan Contribution 36,851 36,347 504 FY 2017 General PW-Streets 01-410-52-00-5214 FICA Contribution 24,857 24,510 347 FY 2017 General PW-Streets 01-410-52-00-5216 Group Health Insurance 105,173 121,029 (15,856) FY 2017 General PW-Streets 01-410-52-00-5222 Group Life Insurance 670 654 16 FY 2017 General PW-Streets 01-410-52-00-5223 Dental Insurance 9,758 9,100 658 FY 2017 General PW-Streets 01-410-52-00-5224 Vision Insurance 1,058 948 110 FY 2017 General Admin Services 01-640-52-00-5240 Retirees-Group Health Insurance 54,399 37,362 17,037 FY 2017 General Admin Services 01-640-52-00-5241 Retirees-Dental Insurance - 1,000 (1,000) FY 2017 General Admin Services 01-640-52-00-5242 Retirees-Vision Insurance 100 (100) Net Effect on Fund Balance (56,846) FY 2017 Water Water Ops 51-510-50-00-5010 Salaries&Wages 334,131 327,697 6,434 FY 2017 Water Water Ops 51-510-52-00-5212 Retirement Plan Contribution 38,361 37,648 713 FY 2017 Water Water Ops 51-510-52-00-5214 FICA Contribution 25,769 25,277 492 FY 2017 Water Water Ops 51-510-52-00-5216 Group Health Insurance 116,282 131,921 (15,639) Revised projections based on updated FY 2014 salary,benefit and insurance amounts FY 2017 Water Water Ops 51-510-52-00-5222 Group Life Insurance 773 744 29 FY 2017 Water Water Ops 51-510-52-00-5223 Dental Insurance 7,909 8,464 (555) FY 2017 Water Water Ops 51-510-52-00-5224 Vision Insurance 1,058 935 123 Net Effect on Fund Balance (8,403) FY 2017 Sewer Sewer Ops 52-520-50-00-5010 Salaries&Wages 190,000 187,544 2,456 FY 2017 Sewer Sewer Ops 52-520-52-00-5212 Retirement Plan Contribution 21,500 21,007 493 FY 2017 Sewer Sewer Ops 52-520-52-00-5214 FICA Contribution 14,500 14,223 277 FY 2017 Sewer Sewer Ops 52-520-52-00-5216 Group Health Insurance 66,054 53,204 12,850 Revised projections based on updated FY 2014 salary,benefit and insurance amounts FY 2017 Sewer Sewer Ops 52-520-52-00-5222 Group Life Insurance 438 376 62 FY 2017 Sewer Sewer Ops 52-520-52-00-5223 Dental Insurance 5,438 3,403 2,035 FY 2017 Sewer Sewer Ops 52-520-52-00-5224 Vision Insurance 609 394 215 Net Effect on Fund Balance 18,388 11 Fiscal Year Fund Dept Account Number Description Original Amount Revised Amount Effect on Fund Notes Balance FY 2017 Park&Rec Parks Dept 79-790-50-00-5010 Salaries&Wages 434,602 427,948 6,654 FY 2017 Park&Rec Parks Dept 79-790-52-00-5212 Retirement Plan Contribution 48,498 47,761 737 FY 2017 Park&Rec Parks Dept 79-790-52-00-5214 FICA Contribution 34,000 33,487 513 FY 2017 Park&Rec Parks Dept 79-790-52-00-5216 Group Health Insurance 142,762 162,345 (19,583) FY 2017 Park&Rec Parks Dept 79-790-52-00-5222 Group Life Insurance 1,030 1,010 20 FY 2017 Park&Rec Parks Dept 79-790-52-00-5223 Dental Insurance 13,124 12,287 837 FY 2017 Park&Rec Parks Dept 79-790-52-00-5224 Vision Insurance 1,416 1,288 128 Revised projections based on updated FY 2014 FY 2017 Park&Rec Rec Dept 79-795-50-00-5010 Salaries&Wages 245,067 240,745 4,322 salary,benefit and insurance amounts FY 2017 Park&Rec Rec Dept 79-795-52-00-5212 Retirement Plan Contribution 27,300 26,714 586 FY 2017 Park&Rec Rec Dept 79-795-52-00-5214 FICA Contribution 25,000 24,216 784 FY 2017 Park&Rec Rec Dept 79-795-52-00-5216 Group Health Insurance 87,144 97,363 (10,219) FY 2017 Park&Rec Rec Dept 79-795-52-00-5222 Group Life Insurance 618 609 9 FY 2017 Park&Rec Rec Dept 79-795-52-00-5223 Dental Insurance 6,207 5,572 635 FY 2017 Park&Rec Rec Dept 79-795-52-00-5224 Vision Insurance 737 648 89 Net Effect on Fund Balance (14,488) FY 2017 Library Library Ops 82-820-52-00-5216 Group Health Insurance 116,509 120,713 (4,204) FY 2017 Library Library Ops 82-820-52-00-5222 Group Life Insurance 644 613 31 Revised projections based on updated FY 2014 FY 2017 Library Library Ops 82-820-52-00-5223 Dental Insurance 8,395 7,601 794 salary,benefit and insurance amounts FY 2017 Library Library Ops 82-820-52-00-5224 Vision Insurance 930 825 105 Net Effect on Fund Balance (3,274) Aggregate Effect on FY 2017 Fund Balance (64,623) FY 2018 General Administration 01-110-50-00-5007 Salaries-Administration 268,745 264,599 4,146 FY 2018 General Administration 01-110-52-00-5212 Retirement Plan Contribution 38,584 38,125 459 FY 2018 General Administration 01-110-52-00-5214 FICA Contribution 27,404 27,087 317 FY 2018 General Administration 01-110-52-00-5216 Group Health Insurance 92,875 106,147 (13,272) FY 2018 General Administration 01-110-52-00-5222 Group Life Insurance 520 495 25 FY 2018 General Administration 01-110-52-00-5223 Dental Insurance 8,238 7,652 586 FY 2018 General Administration 01-110-52-00-5224 Vision Insurance 882 802 80 FY 2018 General Administration 01-110-52-00-5235 E/O-Group Health Insurance 122,300 128,987 (6,687) 12 Fiscal Year Fund Dept Account Number Description Original Amount Revised Amount Effect on Fund Notes Balance FY 2018 General Administration 01-110-52-00-5236 E/O-Group Life Insurance 728 710 18 FY 2018 General Administration 01-110-52-00-5237 E/O-Dental Insurance 9,817 9,197 620 FY 2018 General Administration 01-110-52-00-5238 E/O-Vision Insurance 1,054 956 98 FY 2018 General Finance 01-120-50-00-5010 Salaries&Wages 186,852 189,024 (2,172) FY 2018 General Finance 01-120-52-00-5212 Retirement Plan Contribution 20,708 20,742 (34) FY 2018 General Finance 01-120-52-00-5214 FICA Contribution 14,143 14,166 (23) FY 2018 General Finance 01-120-52-00-5216 Group Health Insurance 32,160 35,106 (2,946) FY 2018 General Finance 01-120-52-00-5222 Group Life Insurance 385 371 14 FY 2018 General Finance 01-120-52-00-5223 Dental Insurance 4,578 4,296 282 FY 2018 General Finance 01-120-52-00-5224 Vision Insurance 489 440 49 FY 2018 General Police 01-210-50-00-5008 Salaries-Police Officers 1,404,518 1,393,000 11,518 FY 2018 General Police 01-210-50-00-5011 Salaries-Chief&Deputies 305,000 299,674 5,326 FY 2018 General Police 01-210-50-00-5012 Salaries-Sergeants 439,849 435,746 4,103 FY 2018 General Police 01-210-50-00-5013 Salaries-Police Clerks 129,330 122,627 6,703 FY 2018 General Police 01-210-52-00-5212 Retirement Plan Contribution 14,333 13,590 743 Revised projections based on updated FY 2014 salary,benefit and insurance amounts FY 2018 General Police 01-210-52-00-5214 FICA Contribution 184,704 182,664 2,040 FY 2018 General Police 01-210-52-00-5216 Group Health Insurance 650,440 731,400 (80,960) FY 2018 General Police 01-210-52-00-5222 Group Life Insurance 3,694 3,640 54 FY 2018 General Police 01-210-52-00-5223 Dental Insurance 57,224 53,244 3,980 FY 2018 General Police 01-210-52-00-5224 Vision Insurance 5,975 5,433 542 FY 2018 General Comm Devlp 01-220-50-00-5010 Salaries&Wages 198,419 195,666 2,753 FY 2018 General Comm Devlp 01-220-52-00-5212 Retirement Plan Contribution 21,990 21,685 305 FY 2018 General Comm Devlp 01-220-52-00-5214 FICA Contribution 17,164 16,953 211 FY 2018 General Comm Devlp 01-220-52-00-5216 Group Health Insurance 60,175 68,562 (8,387) FY 2018 General Comm Devlp 01-220-52-00-5222 Group Life Insurance 364 338 26 FY 2018 General Comm Devlp 01-220-52-00-5223 Dental Insurance 5,239 4,901 338 FY 2018 General Comm Devlp 01-220-52-00-5224 Vision Insurance 578 515 63 FY 2018 General PW-Streets 01-410-50-00-5010 Salaries&Wages 317,505 312,962 4,543 FY 2018 General PW-Streets 01-410-52-00-5212 Retirement Plan Contribution 36,851 36,347 504 FY 2018 General PW-Streets 01-410-52-00-5214 FICA Contribution 24,857 24,510 347 FY 2018 General PW-Streets 01-410-52-00-5216 Group Health Insurance 111,484 128,290 (16,806) FY 2018 General PW-Streets 01-410-52-00-5222 Group Life Insurance 676 661 15 FY 2018 General PW-Streets 01-410-52-00-5223 Dental Insurance 10,344 9,646 698 FY 2018 General PW-Streets 01-410-52-00-5224 Vision Insurance 1,122 1,005 117 FY 2018 General Admin Services 01-640-52-00-5240 Retirees-Group Health Insurance 57,663 39,604 18,059 13 Fiscal Year Fund Dept Account Number Description Original Amount Revised Amount Effect on Fund Notes Balance FY 2018 General Admin Services 01-640-52-00-5241 Retirees-Dental Insurance 1,000 (1,000) FY 2018 General Admin Services 01-640-52-00-5242 Retirees-Vision Insurance 100 (100) NetEffect on Fund Balance (62,705) FY 2018 Water Water Ops 51-510-50-00-5010 Salaries&Wages 334,131 327,697 6,434 FY 2018 Water Water Ops 51-510-52-00-5212 Retirement Plan Contribution 38,361 37,648 713 FY 2018 Water Water Ops 51-510-52-00-5214 FICA Contribution 25,769 25,277 492 FY 2018 Water Water Ops 51-510-52-00-5216 Group Health Insurance 123,259 139,836 (16,577) Revised projections based on updated FY 2014 salary,benefit and insurance amounts FY 2018 Water Water Ops 51-510-52-00-5222 Group Life Insurance 780 751 29 FY 2018 Water Water Ops 51-510-52-00-5223 Dental Insurance 8,383 8,972 (589) FY 2018 Water Water Ops 51-510-52-00-5224 Vision Insurance 1,122 991 131 Net Effect on Fund Balance (9,367) FY 2018 Sewer Sewer Ops 52-520-50-00-5010 Salaries&Wages 190,000 187,544 2,456 FY 2018 Sewer Sewer Ops 52-520-52-00-5212 Retirement Plan Contribution 21,500 21,007 493 FY 2018 Sewer Sewer Ops 52-520-52-00-5214 FICA Contribution 14,500 14,223 277 FY 2018 Sewer Sewer Ops 52-520-52-00-5216 Group Health Insurance 70,017 56,396 13,621 Revised projections based on updated FY 2014 salary,benefit and insurance amounts FY 2018 Sewer Sewer Ops 52-520-52-00-5222 Group Life Insurance 442 380 62 FY 2018 Sewer Sewer Ops 52-520-52-00-5223 Dental Insurance 5,765 3,607 2,158 FY 2018 Sewer Sewer Ops 52-520-52-00-5224 Vision Insurance 646 417 229 Net Effect on Fund Balance 19,296 FY 2018 Park&Rec Parks Dept 79-790-50-00-5010 Salaries&Wages 434,602 427,948 6,654 FY 2018 Park&Rec Parks Dept 79-790-52-00-5212 Retirement Plan Contribution 48,498 47,761 737 FY 2018 Park&Rec Parks Dept 79-790-52-00-5214 FICA Contribution 34,000 33,487 513 FY 2018 Park&Rec Parks Dept 79-790-52-00-5216 Group Health Insurance 151,328 172,086 (20,758) FY 2018 Park&Rec Parks Dept 79-790-52-00-5222 Group Life Insurance 1,041 1,020 21 FY 2018 Park&Rec Parks Dept 79-790-52-00-5223 Dental Insurance 13,911 13,025 886 FY 2018 Park&Rec Parks Dept 79-790-52-00-5224 Vision Insurance 1,501 1,365 136 Revised projections based on updated FY 2014 FY 2018 Park&Rec Rec Dept 79-795-50-00-5010 Salaries&Wages 245,067 240,745 4,322 salary,benefit and insurance amounts FY 2018 Park&Rec Rec Dept 79-795-52-00-5212 Retirement Plan Contribution 27,300 26,714 586 FY 2018 Park&Rec Rec Dept 79-795-52-00-5214 FICA Contribution 25,000 24,216 784 14 Fiscal Year Fund Dept Account Number Description Original Amount Revised Amount Effect on Fund Notes Balance FY 2018 Park&Rec Rec Dept 79-795-52-00-5216 Group Health Insurance 92,372 103,205 (10,833) FY 2018 Park&Rec Rec Dept 79-795-52-00-5222 Group Life Insurance 624 615 9 FY 2018 Park&Rec Rec Dept 79-795-52-00-5223 Dental Insurance 6,579 5,906 673 FY 2018 Park&Rec Rec Dept 79-795-52-00-5224 Vision Insurance 782 687 95 Net Effect on Fund Balance (16,175) FY 2018 Library Library Ops 82-820-52-00-5216 Group Health Insurance 123,499 127,956 (4,457) FY 2018 Library Library Ops 82-820-52-00-5222 Group Life Insurance 650 619 31 Revised projections based on updated FY 2014 FY 2018 Library Library Ops 82-820-52-00-5223 Dental Insurance 8,898 8,057 841 salary,benefit and insurance amounts FY 2018 Library Library Ops 82-820-52-00-5224 Vision Insurance 986 874 112 Net Effect on Fund Balance (3,473) Aggregate Effect on FY 2018 Fund Balance (72,424) FY 2013 Projected General Admin Services 01-640-54-00-5449 KenCom 22,000 (22,000) Revised based on updated information FY 2014 General Admin Services 01-640-54-00-5449 KenCom 26,000 (26,000) Net Effect on Fund Balance (48,000) i FY 2014 General Administration 01-110-54-00-5473 Kendall Co Paratransit 15,000 30,000 (15,000) FY 2014 General Health&Sanitation 01-540-54-00-5443 Leaf Pickup - 6,000 (6,000) FY 2015 General Administration 01-110-54-00-5473 Kendall Co Paratransit 30,000 (30,000) FY 2015 General Health&Sanitation 01-540-54-00-5443 Leaf Pickup 6,000 (6,000) FY 2016 General Administration 01-110-54-00-5473 Kendall Co Paratransit 30,000 (30,000) Kendall County Paratransit&Leaf Pickup Services FY 2016 General Health&Sanitation 01-540-54-00-5443 Leaf Pickup 6,000 (6,000) added back to Budget-FY 2014-2018 FY 2017 General Administration 01-110-54-00-5473 Kendall Cc Paratransit 30,000 (30,000) FY 2017 General Health&Sanitation 01-540-54-00-5443 Leaf Pickup 6,000 (6,000) 15 Fiscal Year Fund Dept Account Number Description Original Amount Revised Amount Effect on Fund Notes Balance FY 2018 General Administration 01-110-54-00-5473 Kendall Co Paratransit 30,000 (30,000) FY 2018 General Health&Sanitation 01-540-54-00-5443 Leaf Pickup 6,000 (6,000) Net Effect on Fun d Bolan cc (165,000) Bud2et Adiustment FY 2014 City-Wide Capital City-Wide Capital 23-230-60-00-6025 Road to Better Roads Program 750,000 585,863 164,137 FY 2014 Water Water Ops 51-510-60-00-6025 Road to Better Roads Program - 206,340 (206,340) FY 2015 City-Wide Capital City-Wide Capital 23-230-60-00-6025 Road to Better Roads Program 750,000 600,821 149,179 FY 2015 Water Water Ops 51-510-60-00-6025 Road to Better Roads Program - 845,690 (845,690) FY 2015 Sewer Sewer Ops 52-520-60-00-6025 Road to Better Roads Program - 343,640 (343,640) Road to Better Roads Program adjustments for FY FY 2016 City-Wide Capital City-Wide Capital 23-230-60-00-6025 Road to Better Roads Program 750,000 605,022 144,978 2014-2018 based on revised infrastructure FY 2016 Water Water Ops 51-510-60-00-6025 Road to Better Roads Program - 972,800 (972,800) improvement numbers presented at the March 19th Public Works Committee meeting FY 2016 Sewer Sewer Ops 52-520-60-00-6025 Road to Better Roads Program - 186,580 (186,580) FY 2017 City-Wide Capital City-Wide Capital 23-230-60-00-6025 Road to Better Roads Program 795,000 573,075 221,925 FY 2017 Water Water Ops 51-510-60-00-6025 Road to Better Roads Program - 667,280 (667,280) FY 2017 Sewer Sewer Ops 52-520-60-00-6025 Road to Better Roads Program 342,950 (342,950) FY 2018 Water Water Ops 51-510-60-00-6025 Road to Better Roads Program 107,160 (107,160) Net Effect on Fund Balance (2,992,221) Bud2et Adiustment FY 2014 General Health&Sanitation 01-540-54-00-5441 Garbage Services-Sr Subsidy 86,320 143,000 (56,680) FY 2015 General Health&Sanitation 01-540-54-00-5441 Garbage Services-Sr Subsidy 43,160 75,000 (31,840) FY 2016 General Health&Sanitation 01-540-54-00-5441 Garbage Services-Sr Subsidy - 75,000 (75,000) Senior garbage subsidy added back to the budget- per City Council direction FY 2017 General Health&Sanitation 01-540-54-00-5441 Garbage Services-Sr Subsidy 75,000 (75,000) 16 Fiscal Year Fund Dept Account Number Description Original Amount Revised Amount Effect on Fund Notes Balance FY 2018 General Health&Sanitation 01-540-54-00-5441 Garbage Services-Sr Subsidy 75,000 (75,000) Net Effect on Fund Balance (256,840) FY 2014 Countryside TIF Countryside TIF 87-870-80-00-8050 Interest PMT-2005 Bond 75,288 117,738 (42,450) FY 2014 Countryside TIF Countryside TIF 87-870-93-00-8050 Interest PMT-2013 Ref Bond 25,500 - 25,500 FY 2015 Countryside TIF Countryside TIF 87-870-80-00-8000 Principal PMT-2005 Bond - 195,000 (195,000) FY 2015 Countryside TIF Countryside TIF 87-870-80-00-8050 Interest PMT-2005 Bond 68,073 110,523 (42,450) FY 2015 Countryside TIF Countryside TIF 87-870-93-00-8050 Interest PMT-2013 Ref Bond 51,000 - 51,000 FY 2016 Countryside TIF Countryside TIF 87-870-80-00-8000 Principal PMT-2005 Bond - 200,000 (200,000) FY 2016 Countryside TIF Countryside TIF 87-870-80-00-8050 Interest PMT-2005 Bond 68,073 102,723 (34,650) 2013 Countryside TIF proposed refunding bond removed from budget. Existing 2005 Countryside FY 2016 Countryside TIF Countryside TIF 87-870-93-00-8050 Interest PMT-2013 Ref Bond 51,000 - 51,000 debt service amounts added back. FY 2017 Countryside TIF Countryside TIF 87-870-80-00-8000 Principal PMT-2005 Bond - 210,000 (210,000) FY 2017 Countryside TIF Countryside TIF 87-870-80-00-8050 Interest PMT-2005 Bond 68,073 94,723 (26,650) FY 2017 Countryside TIF Countryside TIF 87-870-93-00-8050 Interest PMT-2013 Ref Bond 51,000 - 51,000 FY 2018 Countryside TIF Countryside TIF 87-870-80-00-8000 Principal PMT-2005 Bond - 220,000 (220,000) FY 2018 Countryside TIF Countryside TIF 87-870-80-00-8050 Interest PMT-2005 Bond 68,073 86,323 (18,250) FY 2018 Countryside TIF Countryside TIF 87-870-93-00-8050 Interest PMT-2013 Ref Bond 51,000 - 51,000 Net Effect on Fund Balance (759,950) I FY 2014 Library Debt Srvc Library Debt Srvc 83-830-83-00-8000 Principal PMT-2005B Bond 50,875 335,000 (284,125) FY 2014 Library Debt Srvc Library Debt Srvc 83-830-83-00-8050 Interest PMT-2005B Bond 290,162 13,400 276,762 FY 2014 Library Debt Srvc Library Debt Srvc 83-830-99-00-8000 Principal PMT-2013 Refi Bond 185,000 170,000 15,000 FY 2014 Library Debt Srvc Library Debt Srvc 83-830-99-00-8050 Interest PMT-2013 Refi Bond 106,488 112,000 (5,512) FY 2015 Library Debt Srvc Library Debt Srvc 83-000-40-00-4015 Property Taxes-Lib Debt Srvc 716,188 730,288 14,100 FY 2015 Library Debt Srvc Library Debt Srvc 83-830-99-00-8000 Principal PMT-2013 Refi Bond 475,000 470,000 5,000 FY 2015 Library Debt Srvc Library Debt Srvc 83-830-99-00-8050 Interest PMT-2013 Refi Bond 156,700 175,800 (19,100) 17 Fiscal Year Fund Dept Account Number Description Original Amount Revised Amount Effect on Fund Notes Balance FY 2016 Library Debt Srvc Library Debt Srvc 83-000-40-00-4015 Property Taxes-Lib Debt Srvc 734,313 743,513 9,200 Revised 2013 Library Refunding(refunding 2005B) debt service&corresponding property tax levy FY 2016 Library Debt Srvc Library Debt Srvc 83-830-99-00-8000 Principal PMT-2013 Refi Bond 505,000 495,000 10,000 amounts. FY 2016 Library Debt Srvc Library Debt Srvc 83-830-99-00-8050 Interest PMT-2013 Refit Bond 147,200 166,400 (19,200) FY 2017 Library Debt Srvc Library Debt Srvc 83-000-40-00-4015 Property Taxes-Lib Debt Srvc 736,838 751,238 14,400 FY 2017 Library Debt Srvc Library Debt Srvc 83-830-99-00-8000 Principal PMT-2013 Refi Bond 520,000 515,000 5,000 FY 2017 Library Debt Srvc Library Debt Srvc 83-830-99-00-8050 Interest PMT-2013 Refit Bond 137,100 156,500 (19,400) FY 2018 Library Debt Srvc Library Debt Srvc 83-000-40-00-4015 Property Taxes-Lib Debt Srvc 744,063 753,563 9,500 FY 2018 Library Debt Srvc Library Debt Srvc 83-830-99-00-8000 Principal PMT-2013 Refi Bond 540,000 530,000 10,000 FY 2018 Library Debt Srvc Library Debt Srvc 83-830-99-00-8050 Interest PMT-2013 Refi Bond 126,700 146,200 (19,500) Net Effect on Fund Balance 2,125 FY 2014 General Admin Srvcs 01-640-99-00-9982 Transfer to Library Operations 30,684 52,174 (21,490) Interfundtransfer adj-P-Tax Library Ops Net Effect on Fund Balance (21,490) 18 Overall Effect of Budtet Adiustments on Fund Balance/Fund Balance Equivalent FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Projected Proposed Projected Projected Projected Projected Totals General (22,000) (176,483) (128,472) (208,282) 469,513 298,284 232,560 Motor Fuel Tax - (16,000) - - - 16,000 - City-Wide Capital - 164,137 149,179 144,978 (458,294) - - Debt Service - - - 26,386 42,860 (129,402) (60,156) Water - (211,203) (851,804) (980,294) (675,683) (116,527) (2,835,511) Sewer - 15,060 (327,402) (169,045) (324,562) 19,296 (786,653) Parks &Recreation - (8,294) (10,486) (12,897) (14,488) (16,175) (62,340) Library - (2,547) (2,804) (3,087) (3,274) (3,473) (15,185) Library Debt Service - 2,125 - - - - 2,125 Countryside TIF - (16,950) (186,450) (183,650) (185,650) (187,250) (759,950) Entity-Wide Total (22,000) (250,155) (1,358,239) (1,385,891) (1,149,578) (119,247) (4,285,110) 19 City Fund Balance/Fund Balance Equivalent Adjusted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Proiected Proposed Proiected Proiected Proiected Proiected General 3,423,724 2,541,653 3,043,166 3,336,226 2,351,632 2,089,937 Fox Hill SSA 15,391 11,677 610 (10,457) (6,524) (2,591) Sunflower SSA 8,014 560 (18,009) (36,578) (30,147) (23,716) Motor Fuel Tax 1,055,588 605,132 453,020 255,653 32,884 - Municipal Building (573,374) - - - - - City-Wide Capital 373,437 691,053 4,883,879 703,540 - - Vehicle & Equipment 38,572 22,635 - - - - Debt Service 10,686 11,611 12,536 - - - Water 1,379,272 1,160,768 296,322 (713,531) (1,417,857) (1,549,395) Sewer 2,895,977 2,681,077 1,874,420 1,429,922 814,255 524,280 Land Cash 85,081 162,581 (171,269) (411,269) (1,269) (41,269) Countryside TIF 1,573,929 (529,634) (837,532) (1,042,630) (1,249,728) (1,458,426) Downtown TIF 261,449 251,449 241,444 231,434 221,419 211,394 Adjusted City-Wide Total 10,547,746 7,610,562 9,778,587 3,742,310 714,665 (249,786) 20 Parks & Recreation Fund Balance/Fund Balance Equivalent Adjusted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Proiected Proposed Projected Proiected Proiected Projected Parks &Recreation 293,043 322,699 233,653 225,351 217,278 205,746 Park&Recreation Capital 90,698 73,923 58,148 58,373 58,598 58,823 Recreation Center (467,468) - - - - - Adjusted Park & Ree Total (83,727) 396,622 291,801 283,724 275,876 264,569 Library Fund Balance Adjusted FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Projected Proposed Proiected Projected Proiected Projected Library 400,154 407,430 412,096 405,220 390,333 391,963 Library Debt Service - 2,325 2,525 2,725 2,925 3,125 Library Capital 18,830 - - - - - Adjusted Library Total 418,984 409,755 414,621 407,945 393,258 395,088 21 ti uF - EST. � O � � FISCAL YEAR 2014 BUDGET County Seat of Kendall Coun r ' 1 MR 1, 2013 I I United City of Yorkville, Illinois Fiscal Year 2014 Budget May 1, 2013 to April 30, 2014 Elected Officials Mayor: Gary J. Golinski 1 st 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 o Memorandum To: City Council EST. _ 1836 From: Bart Olson, City Administrator -4 -� CC: Department Heads County Scat a� p Date: February 7, 2013 proposal L budget bJ Suject: FY 14 E g p P 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 proiected 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—M2 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 $3,299 per year, or an increase of$1,319 per year. So, for this employee the City would make the annual salary increase an extra$1,319, for a total salary of$26,819. 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—engineering 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. Methodologyll Howllnuchlbf[VourO Methodology[2 p rope rtyllaxeslbctuaIIy0 HowlYnuchlbfllhe@ervicelbreNou] goes1owards3his0 paying[lor,[basedl)nl?theRelative0 Name[bftlhel8ervice AnnuallEostl6f1the3ervice service? valuebf)(our[home®nItheMity? 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#3 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 pro.gram 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 1% 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. E 1)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. El)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. E1)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. E1)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 11,333,745 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 1,263,233 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 TIF 308,716 307,585 306,043 307,043 2,088,163 121,448 121,448 121,448 121,448 Downtown TIF 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 ;C $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 01-000-40-00-4035 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 01-00040-00-4070 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 01-000-41-00-4110 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 01-000-42-004210 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 - - - - - - - - 01-00044-00-4451 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 - - - - - - - 01-00044-00-4474 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 01-00048-004850 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 13,330,233 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 s° $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 809,704 824,121 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 2849168 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 t $60 H $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 01-130-56-00-5610 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 c $350 $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 w, 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 -• u 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 49251,859 4,365,582 4,435,016 4,5099245 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 v N $400 3 O $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 01-410-56-00-5600 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 1,0479500 1,109,820 1,066,660 1,023,500 1,023,500 1,030,000 Total Public Works 1,788,536 1,703,802 1,920,452 19761,744 2,035,971 1,923,427 1,9039050 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 01-640-50-00-5092 POLICE SPECIAL DETAIL WAGES 4,432 350 5,000 100 500 500 500 500 500 01-640-52-00-5211 RETIREMENT PLAN CONTRIBUTION-ERI - - 60,000 - - - - - - 01-640-52-00-5216 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 - - - - - - 01-640-52-00-5230 UNEMPLOYMENT INSURANCE 77,786 91,200 47,143 37,000 45,000 45,000 45,000 45,000 45,000 01-640-52-00-5231 LIABILITY INSURANCE 325,906 308,490 332,256 250,000 261,302 276,980 293,599 311,215 329,888 01-640-52-00-5240 RETIREES-GROUP HEALTH INSURANCE - - 104,458 100,000 42,413 46,654 51,320 54,399 57,663 01-640-52-00-5241 RETIREES-DENTAL INSURANCE 5,246 5,246 - - - - - 01-640-52-00-5242 RETIREES-VISION INSURANCE 636 636 01-640-52-00-5250 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 01-640-54-00-5449 KENCOM - - - - 150,000 200,000 250,000 300,000 01-640-54-00-5450 INFORMATION TECHNOLOGY SERVICES 55,155 140,000 140,000 90,000 94,500 99,225 104,186 109,396 01-640-54-00-5453 SPECIAL ENGINEERING SERVICES - - - - - 50,000 50,000 50,000 50,000 01-640-54-00-5456 CORPORATE COUNSEL 117,960 81,998 130,000 110,000 110,000 115,500 121,275 127,339 133,706 01-640-54-00-5461 LITIGATION COUNSEL 87,544 70,469 60,000 60,000 60,000 60,000 60,000 60,000 60,000 01-640-54-00-5462 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 01-640-54-00-5475 CABLE CONSORTIUM FEE 75,262 93,150 85,000 85,000 85,000 85,000 85,000 85,000 85,000 01-640-54-00-5479 COMMUNITY RELATIONS - 440 - - - - - - - 01-640-54-00-5481 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 01-640-54-00-5494 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 O1-640-56-00-5625 REIMBURSABLE REPAIRS - 2,910 5,000 12,588 5,000 5,000 5,000 5,000 5,000 O1-640-70-00-7799 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 O1-640-99-00-9942 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 6,996,433 692099331 Expenditures 11,296,930 10,969,330 11,379,867 10,853,236 13,715,077 12,5199798 129828,891 149945,836 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) Fund Balance (2719900) 192709623 195969094 3,445,724 2,7409136 393709126 398719468 29417,364 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% $20 Fund[Ealance M N $10 3 $0 F ($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 11-00040-004011 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 89536 8,536 11-111-54-00-5417 TRAIL MAINTENANCE - - - - - 15,000 15,000 - - I1-111-54-00-5495 OUTSIDE REPAIR&MAINTENANCE 4,178 4,664 4,500 5,476 7,500 4,603 4,603 4,603 4,603 Expenditures 49178 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) (6,524) (2,591) 429.44% 366.02% 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 12-00045-00-4500 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 6,431 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 640,399 924,857 465,255 1,055,589 621,133 469,021 271,653 48,885 0 y $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 ($200) 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 Building-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 Investment 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 N $6,000 Fund[Balance r m $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 - 23-000-42-004213 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 23-00049-004915 TRANSFER FROM MOTOR FUEL TAX 96,000 - - - - - - - Revenue 321,803 227,117 1,303,732 830,702 1,579,062 5,5339630 907,820 2,634,843 1,845,567 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 1,040,500 538,461 1,425,583 1,489,983 5,2339137 2,880,088 1,845,566 Surplus(Deficit) 19,030 80,544 263,232 2929241 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&Eauipment-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 60,000 156,911 104,667 104,667 104,667 104,667 104,667 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 889295 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 3 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 42-00040-004006 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 421120-98-00-8000 PRINCIPAL PAYMENT - - 75,000 75,000 - - - - - 42-420-98-00-8050 INTEREST PAYMENT - - 3,563 3,563 - - - - - Expenditures 429,404 428,668 505,370 505,370 328,554 329,954 330,954 336,554 336,554 Surplus(Deficit) 1,025 78,857 (78,226) (76,824) 925 925 (38,922) (42,860) 129,402 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 1,3599330 1,329,770 19301,128 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 3 $1,000 0 s ~ $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 51-000-40-00-4007 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 51-00046-00-4670 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 2,8019379 3,1319811 2,641,090 2,671,612 29661,616 2,693,959 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 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) Fund Balance Equiv 825,261 1,300,837 642,452 1,379,272 1,3719971 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% 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 FundMalancelquivalent m $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 2,237,032 2,237,214 2,236,112 2,239,226 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 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) (2759452) (291,104) (309,269) Fund Balance Equiv 29377,831 3,003,537 2,625,761 2,895,977 2,666,019 29186,765 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 H $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 4239000 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 FundMalance m $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 - - - - - - - 79-00048-00-4820 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 19573,311 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 5499089 781,806 771,806 806,573 820,345 835,449 846,078 857,362 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 19151,098 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 (789560) 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% Fund[Ealance[Equivalent $zoo r M $0 0 ($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 80-000-48-004820 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 82-00040-004005 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 - - - - - - - - 82-000-41-00-4120 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 82-000-48-004832 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 7929318 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(Deficit) (253,670) 71,495 23,221 11,323 9,823 7,471 (3,789) (11,612) 59102 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% 52.08% 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 $2 Fund[Ealance $1 r $0 (S1) ($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 83-00040-004015 PROPERTY TAXES-DEBT SERVICE 718,839 795,488 791,640 771,763 716,188 734,313 736,838 744,063 83-00045-004500 INVESTMENT EARNINGS 140 300 200 200 200 200 200 200 83-00049-00-4982 TRANSFER FROM LIBRARY OPS - 1,511 5,469 - - - - - Revenue 718,979 797,299 797,309 771,963 716,388 734,513 737,038 744,263 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 - - - - - FundMalance0 $20 $15 $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 84-000-42-00-4214 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 20,020 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 tom: 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[Ealance $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 TIF 228,346 259,052 85-000-45-00-4500 INVESTMENT EARNINGS 13 275 Revenue 228,359 259,327 - - - - 85-850-54-00-5400 TIF 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 - 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 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 29088,163 121,448 121,448 121,448 121,448 Surplus(Deficit) (299,210) (300,679) (299,543) (303,943) (2,086,613) (121,448) (21,448) (21,448) (21,448) Fund Balance 291789550 1,8779872 1,5789277 1,573,929 (5129684) (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 FundMalance `i $zoo 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 88-000-40-00-4088 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 485192 28,650 3,496 (10,000) (105005) (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 20,2619680 22,588,104 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 2,497,616 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 19,396,439 17,870,338 24,549,200 219120,587 24,928,050 24,4839925 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 7,8749004 11,386,985 6,720,615 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 $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 1,996,529 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 879914 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 FundMalance 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 1,6319283 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 s $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 m 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) e 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) 3,512,982 (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) C) Motor Fuel Tax 640,399 924,857 465,255 1,055,589 621,133 469,021 271,653 48,885 0 ro Municipal Bldg (587,024) (579,374) (575,774) (573,374) - - - - ao 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 11,386,985 6,720,615 4,8249793 3,959,944 117 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) b 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 49867 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 - - - - - 317,336 393,804 370,330 418,985 410,177 417,848 414,259 402,847 408,149 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 19188,519 1,090,877 1,1509430 192659473 19392,020 19475,542 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 769487 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 Debt Service - 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 3,2369878 3,204,509 39172,464 -29.2% -2.9% -2.0% -1.0% -1.0% -1.0% Building Permits Revenue 126,829 153,393 140,000 140,000 150,000 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-A22reeated(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 498939047 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 49828,700 59301,695 59148,370 5,3559858 59337,358 5,3389933 5,340,587 5,342,323 Capital Projects-A22reaated Route 47 Expansion Project - 50,108 317,900 202,574 337,766 337,766 337,766 337,766 337,766 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