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Committee of the Whole Packet 2007 10-23-07 ® ®T® United City of Yorkville as C T 800 Game Farm Road EST. � � .. 1836 Yorkville, Illinois 60560 °\ Telephone: 630-553 -4350 Fax: 630-553-7575 NxrYtlCamy ®� <kE 1y'° AGENDA COMMITTEE OF THE WHOLE Tuesday, October 23, 2007 7: 00 p.m. City Council Chambers Public Hearings: 1 . Vacation of a portion of Sleepy Hollow Road located south of Illinois Route 71 legally described as follows: Sleepy Hollow Road Vacation, that part of sections 14 and 23 , Township 36 North, Range 6 East of the Third Principal Meridian Described as follow: That part of Sleepy Hollow Road lying south of the Southline of Illinois Route 71 and north of a line which bears south 89 degrees 55 minutes 26 seconds west and the easterly prologation of said line at a pointe 1935 .49 feet north of the south quarter corner of said Section 23 , in Kendall County, Illinois. Presentations: Detail Board Report (Bill List): Items Recommended for Consent Agenda: 1 . COW 2007-36 FY 06/07 Audit by Wolf and Company Mayor: 1 . COW 2007-37 Request for Class `B" Package Liquor License — 7-Eleven 2. COW 2007-34 Vacation of Sleepy Hollow Road Economic Development Committee: 1 . EDC 2007-40 Monthly Building Permit Report for September 2007 2. EDC 2007-41 Monthly Plan Commission Report for October 2007 3 . ZBA 2007-34 212 Spring Street Variance Request 4. PC 2007-32 Thomas Alarm System — Development Agreement and Rezoning Page 2 Committee of the Whole October 23, 2007 Economic Development Committee (con't) : 5 . PC 2007-25 Fields at Westhaven — Preliminary PUD 6. PC 2007-33 Welles Property — Zoning Recommendation 7 . PC 2007-22 B & P Properties — Rezoning/Concept PUD 8 . PC 2007- 19 Briguglio — Annexation 9. EDC 2007-42 Hudson Lakes Subdivision — Final Plat Extension Request 10.EDC 2007-43 Grande Reserve Units 10, 11 , 16, 17, & 24 — Final Plat Extension Request Park Board: 1 . No Report. Public Works Committee: 1 . PW 2007- 134 Proposed Wetland Ordinance Public Safety Committee: 1 . No Report. Administration Committee: 1 . No Report. City Council Requests : 1 . COW 2007-38 Discussion of Travel and Conference Participation by Aldermen 2. COW 2007-39 Discussion of City Council Attorney Additional Business: UNITED CITY OF YORKVILLE WORKSHEET COMMITTEE OF THE WHOLE Tuesday, October 23, 2007 7:00 PM CITY COUNCIL CHAMBERS --------------------------------------------------------------------------------------------------------------------------------------- PUBLIC HEARINGS: 1 . Vacation of a portion of Sleepy Hollow Road --------------------------------------------------------------------------------------------------------------------------------------- DETAIL BOARD REPORT BILL LIST): ❑ Moved forward to CC ❑ As presented ❑ As amended ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- ITEMS RECOMMENDED FOR CONSENT AGENDA: ----------- -------- ----------------------------------------------------------- ---------------- 1 . COW 2007-36 FY 06/07 Audit by Wolf and Company ❑ Moved forward to CC Consent Agenda ❑ Bring back to Committee/future meeting ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- MAYOR: --------------------------------------------------------------.......------------------------------------------------------------------ 1 . COW 2007-37 Request for Class `B" Package Liquor License — 7-Eleven ❑ Moved forward to CC Consent Agenda ❑ Bring back to Committee/future meeting ❑ Informational Item ❑ Notes ----------------------------------------------------------------------------------------------------------------------------------- ---- 2. COW 2007-34 Vacation of Sleepy Hollow Road ❑ Moved forward to CC Consent Agenda ❑ Bring back to Committee/future meeting ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- ECONOMIC DEVELOPMENT COMMITTEE: ---------------------------------------------------------------------------------------------------...................... -------------- 1 . EDC 2007-40 Monthly Building Permit Report for September 2007 ❑ Moved forward to CC Consent Agenda ❑ Bring back to Committee/future meeting ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 2. EDC 2007-41 Monthly Plan Commission Report for October 2007 ❑ Moved forward to CC Consent Agenda ❑ Bring back to Committee/future meeting ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------.......................... ----------------- 3 . ZBA 2007-34 212 Spring Street Variance Request ❑ Moved forward to CC Consent Agenda ❑ Bring back to Committee/future meeting ❑ Informational Item ❑ Notes -----------------------------------------------------------------.........---------------------------------------------------------- 4. PC 2007-32 Thomas Alarm System — Rezoning ❑ Moved forward to CC Consent Agenda ❑ Bring back to Committee/future meeting ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 5. PC 2007-25 Fields at Westhaven — Preliminary PUD ❑ Moved forward to CC Consent Agenda ❑ Bring back to Committee/future meeting ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 6. PC 2007-33 Welles Property — Zoning Recommendation ❑ Moved forward to CC Consent Agenda ❑ Bring back to Committee/future meeting ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 7. PC 2007-22 B & P Propeties — Rezoning/Concept PUD ❑ Moved forward to CC Consent Agenda ❑ Bring back to Committee/future meeting ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------............ ------- 8. PC 2007- 19 Briguglio — Annexation ❑ Moved forward to CC Consent Agenda ❑ Bring back to Committee/future meeting ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 9. EDC 2007-42 Hudson Lakes Subdivision — Final Plat Extension Request ❑ Moved forward to CC Consent Agenda ❑ Bring back to Committee/future meeting ❑ Informational Item ❑ Notes ------------------- --------------------------------- ----------------------------- - .........--------------------- 10. EDC 2007-43 Grande Reserve Units 10, 11 , 16, 17, & 24 — Final Plat Extension Request ❑ Moved forward to CC Consent Agenda ❑ Bring back to Committee/future meeting ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- PUBLIC WORKS COMMITTEE: --------------------------------------------------------------------------------------------------------------------------------------- 1 . PW 2007- 134 Proposed Wetland Ordinance ❑ Moved forward to CC Consent Agenda ❑ Bring back to Committee/future meeting ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- CITY COUNCIL REQUESTS: --------------------------------------------------------------------------------------------------------------------------------------- 1 . COW 2007-38 Discussion of Travel and Conference Participation by Aldermen ❑ Moved forward to CC Consent Agenda ❑ Bring back to Committee/future meeting ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- 1 . COW 2007-39 Discussion of City Council Attorney ❑ Moved forward to CC Consent Agenda ❑ Bring back to Committee/future meeting ❑ Informational Item ❑ Notes --------------------------------------------------------------------------------------------------------------------------------------- ADDITIONAL BUSINESS: --------------------------------------------------------------------------------------------------------------------------------------- I H O O� O� O O O n N m l0 l0 b n 01 N r1 W Q O O M M N Q g I n o n n io io M M M H M H I H I n I I I I I I w l n a •• n a •• n a n a n a n a H o Q a o Q a o Q O Q o 0 Q \ F Q \ E Q \ E \ E \ H \ H q M O F M O E M O M O M O M O N H O N F O N H N F N E N E o W o W o W o W o W o W H O H O H H H H O O z O O O O Z z Z z w z z z z I H 7 H 7 H H H N }C I O . 1 a 1 N 1 W Q H Ul H 1 C W N 7.1 m io �o m m m O H O Q M M M M M M n In a n + In In In In In In o o p al W E o 0 0 0 0 0 W \ 1 I a W 1 I I 1 I 1 a N 1 lux n £ ioz �oz �czio is 7. 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'cY O r d- O O M r 00 un N N N Q LO O O M 00 M r M M r r U r r V} r r r r THEN N O U 64 V} Ef} <» (A (fl 6S rEi} N W o 0 N M O 00 O O O V O LO LO V O W V O O 1� CO V (D CO r V (0 O Ln W V O 00 O N 4 O V O 6 LD T- Ln V (H CO r� M 'ct 0] V O N O (O N J LO O O O 00 co O CO N N V N r r M' r QPr r r O cn (�} fR ER EA (fl rfF} O O M r� `ct N n d' O CO r r N �-- O C�C co O M M (O O D) r� m co v Co Z G O J N O tD 1� N L6 r LL7 O to 00 00 r W co (f3 CO co CO W N O N �- CO r IT C LL O Q co LD r O O M O r N CO r O G N - O N V7 M r r .9i L(7 t� O Ln UO W O N r r CO r r r &f r r r N J fn IL GD OU_ ® oP rn o o U-) <t O to m O m o o Oo O m U (y LU V O O O 1� O co co O r O O O Q > Z>- o LO CD® Q rn rn LO LLj d > � (» ea Ia- FaEN Fa- 0 000 m O 'ct r r V M O M 00 O O CD O O � V 00 O LO w O a LD 0 00 0 tt a LO r r co to 00 OD d N LO (f} w N LO O M <1' N M 00 r O r LO r r O M (D r r M r V O N V' OD TZ r M Ln r, ( ) Lo 00 (7 N r r r� r r r (R r r r r W 61 ({} ER M EA (fl EA 59 (H y} N J H z > 0 W z z O ZJ W w W D Q r LU z Q C7 J a w aR: W U m Z Q CO e J LL w ° 0 V) a w J Reviewed By: Agenda Item Number J , T Legal ❑ 1836 esEST. Finance ❑ Engineer ❑ Tracking Number �O City Administrator ❑ mN O Consultant ❑ �2 t o'V" Agenda Item Summary Memo Title: FY 06/07 Audit Meeting and Date: COW & City Council Meeting October 23, 2007 Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Majority Council Action Requested: Approve the FY 06/07 Audit as presented Submitted by: Susan Mika Finance Name Department Agenda Item Notes: Please see attached memo. a Memorandum fill To: City Council EST. 1836 From: Susan Mika, Finance Director 4 9 CC: Brendan McLaughlin, City Administrator ® «�� , p` Date: October 15, 2007 Subject: FY 2006/2007 Audit L� I have received a rough draft of the FY 2006/2007 audit on Friday, October 5 from our auditors. We have made numerous adjustments and are currently working on the final draft to present for your approval. The final draft will be included in your weekly administrator memo on Friday, October 19th If you should have any questions or concerns as you are reviewing the audit, please do not hesitate to contact me. I will check my email throughout the weekend, and as always am accessible by cell phone. Thank you for your patience during this process. TENTATIVEA For Rev- PRELIMINARY & pRAF Subject Discussion T For Internal Useange United City of Yorkville, Illinois Annual Financial Report For the Year Ended April 30,2007 Wolf & Company LLP Certified Public Accountants UNITED CITY OF YORKVILLE,ILLINIOS TEN TAT/V Table of Contents For Re yN��FI 1i14i�lq,c�/�R l For Oubjct to Internal Changey on Use only PAGE INTRODUCTORY SECTION Principal Officials Organization Chart Letter of Transmittal FINANCIAL SECTION INDEPENDENT AUDITOR'S REPORT 1 MANAGEMENT'S DISCUSSION AND ANALYSIS 2-10 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Assets 11-12 Statement of Activities 13-14 Fund Financial Statements Balance Sheet-Governmental Funds 15 Reconciliation of Balance Sheet of Governmental Funds to the Statement ofNet Assets 16 Statement of Revenues,Expenditures,and Changes in Fund Balances-Governmental Funds 17 Reconciliation of Statement of Revenues,Expenditures, and Changes in Fund Balances of Governmental Funds to Statement of Activities 18 Statements of Revenues,Expenditures,and Change in Fund Balance-Budget and Actual-General Fund 19 Statements of Revenues,Expenditures,and Change in Fund Balance-Budget and Actual-Library Fund 20-22 Statement of Net Assets-Proprietary Funds 23 Statement of Revenues,Expenses,and Changes in Net Assets-Proprietary Funds 24 Statement of Cash Flows-Proprietary Funds 25-26 TENTATIVE AND PPEO"Ihll'RyDRAFT UNITED CITY OF YORKVILLE,H,LINIOS For Review d ubJect to Discussion Table of Contents For Change PAGE FINANCIAL SECTION BASIC FINANCIAL STATEMENTS(CONT.) Fund Financial Statements(Coat.) Statement offiduciary Net Assets 27 Statement of Changes in Fiduciary Net Assets 28 Notes to the Financial Statements 29-68 REQUIRED SUPPLEMENTARY INFORMATION Schedules of Funding Progress and Employer Contribution Illinois Municipal Retirement Fund 69 Police Pension Fund 70 COMBINING AND INDIVIDUAL STATEMENTS AND SCHEDULES GOVERNMENTAL FUND TYPES GENERALFUND Schedule of Revenues-Budget and Actual 71-72 Schedule of Expenditures-Budget and Actual 73-78 NONMAJOR GOVERNMENTAL FUNDS Combining Balance Sheet-Nonmajor Governmental Funds 79-80 Combining Statement of Revenues,Expenditures,and Changes in Fund Balances-Nonmajor Governmental Funds 81-82 SPECIAL REVENUE FUNDS Motor Fuel Tax Fund Schedule of Revenues,Expenditures,and Changes in Fund Balance-Budget and Actual 83 Police Equipment Capital Fund Schedule of Revenues,Expenditures,and Changes in Fund Balance-Budget and Actual 84 UNITED CITY OF YORKVILLE, ILLINIOS Table of Contents PAGE FINANCIAL SECTION SPECIAL REVENUE FUNDS (CONT.) Public Works Equipment Capital Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 85 Parks and Recreation Equipment Capital Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 86 Land Cash Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 87 Land Acquisition Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 88 Parks and Recreation Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 89-91 Fox Industrial Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 92 Countryside TIF Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 93 DEBT SERVICE FUND Debt Service Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 94 UNITED CITY OF YORKVILLE, ILLINIOS Table of Contents PAGE FINANCIAL SECTION CAPITAL PROJECTS FUND Municipal Building Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 95 PROPRIETARY FUND TYPES. Sanitary Improvement and Expansion Fund Schedule of Revenues, Expenses, and Changes in Net Assets - Budget and Actual 96 Sewer Maintenance Fund Schedule of Revenues, Expenses, and Changes in Net Assets - Budget and Actual 97 Water Improvement and Expansion Fund Schedule of Revenues, Expenses, and Changes in Net Assets - Budget and Actual 98 Water Operating Fund Schedule of Revenues, Expenses, and Changes in Net Assets - Budget and Actual 99 STATISTICAL SECTION (UNAUDITED) Schedule of Assessed Valuations, Tax Rates, Tax Extensions and Tax Collections 100-101 INTRODUCTORY SECTION FINANCIAL SECTION INDEPENDENT AUDITOR'S REPORT INDEPENDENT AUDITOR'S REPORT To the Honorable Mayor Members of the City Council United City of Yorkville, Illinois We have audited the accompanying financial statements of the governmental activities, business-type activities, the discretely presented component unit, each major fund, budgetary comparison information for the General and Library Funds, and the aggregate remaining fund information for United City of Yorkville, Illinois, as of and for the yea. unL;au April 30, 2007, which collectively comprise the City's basic financial statements as listed in the table of contents. These financial statements are the responsibility of the management of United City of Yorkville, Illinois. Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the basic financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the basic financial statements referred to above present fairly, in all material respects, the financial position of United City of Yorkville, Illinois, as of April 30, 2007, and the results of its operations and cash flows of the proprietary fund, and budgetary comparison of the General and Library Funds for the year then ended, in confordty with accounting principles generally accepted in the United States of America. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements of United City of Yorkville, Illinois. The accompanying information listed as schedules in the table of contents is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole. The Management's Discussion and Analysis and the required supplementary information listed in the table of contents are not a required part of the basic financial statements but are supplementary information required by the Governmental Accounting Standards Board. We have applied certain limited procedures which consisted principally of inquiries of management regarding the methods of measurement and presentation of the supplementary information. However, we did not audit the information and express no opinion on it. The information in the introductory and statistical sections listed in the table of contents was not audited by us and, accordingly, we do not express an opinion thereon. Oak Brook, Illinois October 16, 2007 1 MANAGEMENT'S DISCUSSION AND ANALYSIS CITY OF YORKVILLE, ILLINOIS MANAEMENT'S DISCUSSION AND ANALYSIS April 30, 2007 As management of the City of Yorkville ("City"), we offer readers of the City's financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended April 30, 2007. Since the Management's Discussion and Analysis ("MD&A") is designed to focus on the current year's activities, resulting changes and currently known facts, it should be read in conjunction with the City's financial statements. Financial Highlights The assets of the City of Yorkville exceeded its liabilities at the close of the fiscal year by $74,317,889 (net assets). Of this amount, $ 12,207,269 is restricted for capital projects/debt service and $66,894,894 is invested in capital assets net of related debt, leaving a deficit net asset balance of $4,784,271 as unrestricted. The government's total net assets increased by $5,947,941 (8.7%) during the fiscal year ended April 30, 2007. The governmental net assets increased by $3,754,336 (7.4%) and the business-type activities net assets increased by $2,193 ,605 (12.5%). As of the close of the current fiscal year, the City's General Fund reported an ending fund balance of $5,317,824, a decrease of $ 491,328 in comparison with the prior year. At the end of the current fiscal year, unreserved fund balance for the General Fund was $2,841,106. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the City's basic financial statements. The City's basic financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements. Government-Wide Financial Statements The government-wide financial statements are designed to provide readers with a broad overview of the City's finances, in a manner similar to a private-sector business. The statement of net assets presents information on all of the City's assets and liabilities, with the difference between the two reported as net assets. Over time increases or decreases in net assets may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. The statement of activities presents information showing how the City's net assets changed during the most recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods. The Governmental Activities reflect the City's basic services, including administration, public safety, highways and streets and culture and recreation. Property taxes, shared state taxes and local utility taxes finance the majority of these services. The Business-Type Activities reflect private sector type operations, where the fee for service typically covers all or most of the cost of operations, including depreciation. 2 CITY OF YORKVILLE, ILLINOIS MANAEMENT'S DISCUSSION AND ANALYSIS (CONT.) April 30, 2007 Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided into three categories: governmental funds, proprietary funds and fiduciary funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Because the focus of governmental funds is narrowm mini iiia of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the City's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City maintains two individual major governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures and changes in fund balances for the General Fund and Library Fund, both of which are considered to be major funds. Information from the City's other governmental funds are combined into a single column presentation. Individual fund information for these non-major governmental funds is provided elsewhere in the report. The City maintains one type of proprietary fund (enterprise funds). Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for its water and sewer operations. Proprietary funds provide the same type of information as the government-wide financial statements. The proprietary fund financial statements provide separate information for the water fund and the sewer fund, both of which are considered to be major funds of the City. Fiduciary funds are used to account for resources held for the benefit of parties outside the City. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City's own programs. The accounting used for fiduciary funds is similar to that used by proprietary funds. Notes to the Financial Statements The notes provide additional information that is essential to a full understanding of the information provided in the government-wide and fund financial statements. Other Information In addition to the basic financial statements, this report also includes certain required supplementary information related to budgetary information and the City's progress in funding its obligation to provide pension benefits to its employees. Nonmajor fund information can be found following the required supplementary information. 3 CITY OF YORKVILLE, ILLINOIS MANAEMENT'S DISCUSSION AND ANALYSIS (CONT.) April 30, 2007 GOVERNMENT-WIDE FINANCIAL ANALYSIS Statement of Net Assets The following chart reflects the condensed Statement of Net Assets (in millions): Total Governmental Business-Type Primary Activities Activities Government 2007 2006 2007 2006 2007 2006 Aceptc: - - - Current and Other Assets $ 15.0 $ 10.7 $ 16.6 $ 20.8 $ 31.6 $ 31.5 Capital Assets 62.2 55.5 36.6 30.2 98.8 85.7 Total Assets 77.2 66.2 53.2 51.0 130.4 117.2 Liabilities: Other Liabilities 5.1 5.0 0.7 5.0 5.8 10.0 Long-term Liabilities 17.6 18.2 32.7 28.0 50.3 46.2 Total Liabilities 22.7 23.2 33.4 33.0 56.1 56.2 Net Assets: Invested in Capital Assets, Net 51 .9 48.0 14.9 15.5 66.8 63.5 Restricted 6.8 11.4 5.5 3.3 12.3 14.7 Unrestricted (4.2) (6.4) (0.6) (0.8) (4.8) (7.2) Total Net Assets $ 54.5 $ 53.0 $ 1918 $ 18.0 $ 74.3 $ 71.0 The largest portion of the City of Yorkville's net assets, or 90%, reflects its investment in capital assets (e.g., land, buildings, machinery, and equipment), less any related debt used to acquire and construct those assets that is still outstanding. The City of Yorkville uses its capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City of Yorkville's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves can not be used to liquidate these liabilities. An additional portion of the City of Yorkville's net assets, or 17%, represents resources that are subject to external restrictions on how they may be used. At the end of the current fiscal year, the City of Yorkville is able to report positive balance in total net assets in both the governmental and business-type activities . The same situation held true for the prior year. 4 CITY OF YORKVILLE, ILLINOIS MANAEMENT'S DISCUSSION AND ANALYSIS (CONT.) April 30, 2007 The following chart reflects the condensed Statement of Activities (in millions): Total Governmental Business-Type Primary Activities Activities Government 2007 2006 2007 2006 2007 2006 REVENUES Program Revenues: Charges for Services $ 2.4 $ 2.3 $ 6.5 $ 6. 1 $ 8.9 $ 8.4 Operating Grants/Contributions 0.0 0.3 0.0 0.0 0.0 0.3 Cap. Grants/Contributions 3."> -- 1.3 2. 1 1. 1 6.0 2.4 General Revenues: Property Taxes 2.0 2.3 0.0 0.0 2.0 2.3 Other Taxes 5.4 4.6 0.0 0.0 5.4 4.6 Other 6. 1 4.5 0.5 0.0 6.6 4.5 Total Revenues 19.8 15.3 9.1 7.2 28.9 22.5 EXPENSES General Government 4.9 4.7 0.0 0.0 4.9 4.7 Public Safety 2.7 2.4 0.0 0.0 2.7 2.4 Public Works 4. 1 3.6 0.0 0.0 4. 1 3.6 Library 0.8 0.5 0.0 0.0 0.8 0.5 Parks and Recreation 2.1 2.0 0.0 0.0 2.1 2.0 Community Development 0.5 0.0 0.0 0.0 0.5 0.0 Interest Long-Term Debt 1 .0 0.7 0.0 0.0 1.0 0.7 Water 0.0 0.0 3.0 2.6 3.0 2.6 Sewer 0.0 0.0 1.2 1.2 1 .2 1 .2 Transfer Out 0.0 0.0 2.7 0.0 2.7 0.0 16.1 13.9 6.9 3.8 23.0 17.7 Change in Net Assets 3.7 1.4 2.2 3.4 5.9 4.8 Ending Net Assets $ 54.5 $ 53.0 $ 19.8 $ 18.0 $ 74.3 $ 71.0 Governmental Activities. Governmental activities increased the City of Yorkville's Net Assets by $3.7 million, thereby accounting for 63% of the total increase in the net assets of the City of Yorkville. 5 CITY OF YORKVILLE, ILLINOIS MANAEMENT'S DISCUSSION AND ANALYSIS (CONT.) April 30, 2007 FINANCIAL ANALYSIS OF THE GOVERNMENT'S FUNDS Governmental Funds. The focus of the City of Yorkville's governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City of Yorkville's financing requirements. In particular, unreserved fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. As of the end of the current fiscal year, the City of Yorkville's governmental funds reported combined ending fund balances of $9,846,548, a decrease of $6,266,670 in comparison with the prior year. Approximately 29.5% of this amount, $2,909,338, constitutes unreserved fund balance, which is available for spending at the government's discretion. The remainder of fund balance is reserved to indicate that it is not available for new spending because it has air cauy 'octlCCOmmitted to insurance and debt service, and capital project commitments. The General Fund is the chief operating fund of the City of Yorkville. At the end of the current fiscal year, unreserved fund balance of the General Fund was $2,841,106, while the total fund balance reached $5,317,824. As a measure of the General Fund's liquidity, it may be useful to compare both unreserved fund balance and the total fund balance to total fund expenditures. At April 30, 2007, unreserved fund balance represented 101 days of average 2007 expenditures. The fund balance of the City of Yorkville's General fund decreased by $491,328 during the current fiscal year. Total revenue for the fund has been relatively consistent as have been the expenditures. The fund balance of the City of Yorkville's Library Fund decreased by $4,957,231 during the current fiscal year. This is mainly due to the current year expenditure in conjunction with the construction of the new Library facility. These costs were paid with prior year bond proceeds. Proprietary Funds. The City of Yorkville's proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail. Net assets of the Water Fund at the end of the year amounted to $14,285,345 and those for the Sewer Maintenance Fund amounted to $1,554,454. The Sewer Maintenance Fund had a decrease in net assets of $51 ,431 while the Water Fund had growth in net assets of $1,592,660. 6 CITY OF YORKVILLE, ILLINOIS MANAEMENT'S DISCUSSION AND ANALYSIS (CONT.) April 30, 2007 The following chart reflects the condensed Budgetary Comparison Schedule (in millions): Original Final Budget Budget Actual General Fund: Revenues: Taxes $ 6.7 $ 6.7 $ 6.6 Fees 4.9 4.9 3.6 Other 0.2 0.2 0.8 Total Revenues 11.8 11.8 11.0 Expenditures: General Government 5.0 5.2 5.0 Public Safety 2.6 2.6 2.6 Streets and Public Works 6.4 6.2 1 .8 Health and Sanitation 0.6 0.6 0.8 Total Exenditures 14.6 14.6 10.2 Excess (Deficiency) of Revenues over Expenditures (2.8) (2,8) 0.8 Other Financing Sources and Uses (13) (1.3) (13) Change in Fund Balance $ (4.1) $ (41) $ (0.5) Significant differences between the original budget and final amended budget can be briefly summarized as follows: • $ 175,597 increase in budgeted General Government expenditures. • $116,996 decrease in budgeted Public Works expenditures Significant differences between the final amended budget and actual costs can be briefly summarized as follows: • $1,270,356 less actual Licenses, Permits and Fees than the final amended budget. • $4, 125,272 less in actual Public Works expenditures than the final amended budget. There was an amendment to the original budget in FY07 in order to reallocate expenditures between General Administration, Streets, Parks and Recreation and Debt Service functions in order to more accurately project expenditures. Property Taxes were over budgeted by $57,379 as other taxes were under budgeted by $147,900, and miscellaneous revenue was over budgeted by $713,666. General Administration expenditures were under budget by $221 ,533, Public Safety expenditures were over budget by $19,535 as Public Works expenditures were under budget by $4, 152,272. 7 CITY OF YORKVILLE, ILLINOIS MANAEMENT'S DISCUSSION AND ANALYSIS (CONT.) April 30, 2007 CAPITAL ASSET AND DEBT ADMINISTRATION Capital Assets Change in Capital Assets (in millions) Restated Net Balance Additions/ Balance Governmental Activities May 1, 2006 Deletions April 30, 2007 Non-Depreciable Assets: Land/CIP 6.0 $ 38. 1 Other Capital Assets: Infrastructure 21.6 2.4 24.0 Buildings 4.7 0.4 5.1 Equipment 3.5 0.5 4.0 Vehicles/Fumiture/Fixtures 1.5 0.9 2.4 Accumulated Depreciation on Capital Assets (10.1) (1.3) (11 .4) $ 53.3 $ 8.9 $ 62.2 The major capital project during the year was the construction of the Library, which was not yet in service at the end of the year. Restated Net Balance Additions/ Balance Business-Type Activities May 1, 2006 Deletions April 30, 2007 Non-Depreciable Assets: Land/CIP $ 9.0 $ (3.4) $ 5.6 Other Capital Assets: Infrastructure 11.4 4.9 16.3 Vehicles/Fumiture/Fixtures 15.8 2.7 18.5 Accumulated Depreciation on Capital Assets (3. 1) (0.7) (3.8) $ 33.1 $ 3.5 $ 36.6 During the fiscal year there were additions to the water and sewer infrastructure totalling $4.8 million, including prior year adjustments and construction in progress. For more detailed information related to capital assets, see Note 5 to the financial statements. 8 CITY OF YORKVILLE, ILLINOIS MANAEMENT'S DISCUSSION AND ANALYSIS (CONT.) April 30, 2007 Debt Administration At April 30, 2007, the City had outstanding debt as follows: Governmental Business-Type Activities Activities Total General Obligation (Alternative Revenue Source) Bonds $ 16,475,000 $ 19,5401000 $ 36,015,000 Debt Certificates 6955000 10,4231461 11 ,118,461 Loans Payable 1 ,890 2,7521667 297549557 $ 179171,890 $ 32,716,128 $ 49,8889018 There were no significant changes in credit ratings and/or any debt limitations that may affect the financing of planned facilities or services. For more detailed information related to long term debt, see Note 6 to the financial statements. ECONOMIC FACTORS The United City of Yorkville was established in 1834, and has been the county seat of Kendall County since 1859. It is located approximately 45 miles southwest of Chicago. According to the 2000 Census, the City had a population of 6,189. A special census was completed in May of 2006 resulting in a population total of more than 11 ,000. Based on information from the Illinois Department of Employment Security, the 2006 average unemployment for Kendall County was 4.0%, which favorably compares to the State of Illinois rate of 4.5%. Preliminary unemployment rates for Kendall County and the State are 5.1% and 5.4% respectively. The 2000 Census reported that the median value of the City's owner-occupied homes was $ 157,700, which compares with $154,900 for the County and $130,000 for the State. According to the 2000 Census, the City had a median family income of $67,521 . This compares to $69,383 for the County and $55,545 for the State. 9 CITY OF YORKVILLE, ILLINOIS MANAEMENT'S DISCUSSION AND ANALYSIS (CONT,) April 30, 2007 CONTACTING THE CITY'S FINANCIAL MANAGEMENT This financial report is designed to provide our citizens, customers, investors and creditors with a general overview of the City's finances. Questions concerning this report or requests for additional financial information should be directed to the City Finance Director, Susan Mika or City Treasurer, William Powell, United City of Yorkville, 800 Game Farm Road, Yorkville, Illinois, 60560. 10 BASIC FINANCIAL STATEMENTS UNITED CITY OF YORKVILLE Statement of Net Assets April 30, 2007 Primary Government Governmental Business-Type Activities Activities Total ASSETS Current Assets Cash and Cash Equivalents $ 11,927,519 1,836,537 137764,056 Receivables Property Taxes Receivable 2,437,756 22437,756 Intergovernmental Receivables 0069656 1,3063656 Accounts Receivable 1,210,095 401,196 1,6119291 Internal Balances (2,089,072) 2,089,072 Other Assets _ 121,032 359000 156,032 Total Current Assets 14,913,986 4 361,805 1%2759791 791 Capital Assets (Net of Accumulated Depreciation) Land, Land Improvements and CIP 38,1281676 5,6303898 43,759,574 Infrastructure 16,406,551 15,0942943 31,501,494 Building and Improvements 42025,164 4,025,164 Equipment and Vehicles 356969134 151889,805 191585 939 Total Capital Assets 62,256,525 3676159646 9g,8721171 Other Assets Assets Held for Others 11,091,000 11,091,000 Deferred Charges 849719 15173,251 1.257 970 Total Other Assets 845719 1252649251 12,348 970 Total Assets 77,255,230 531241,702 13%4961932 See Notes to the Financial Statements. 11 Primary Government Governmental Business-Type Activities Activities Total LIABILITIES Current Liabilities Accounts Payable 1,7869196 317,778 21103,974 Accrued Payroll 217,802 20,570 238,372 Interest Payable 2897389 386,871 676,260 Deferred Revenue 2,545,920 21545,920 Other 258,487 258,487 Total Current Liabilities 590977794 725,219 5,823 013 Nonenrr°^f Long Term Obligations Due within One Year Bonds Payable 220,000 240,000 460,000 Loans Payable 166,445 166,445 Debt Certificates Payable 125,000 265,000 39%000 Compensated Absences 233,431 36,189 2693620 Long Term Obligations Due in more than One Year Bonds Payable 16,255,000 1%30%000 352555,000 Loans Payable 1 ,890 2,5867224 2,588,114 Debt Certificates Payable 57%000 10,158,461 10,728,461 Compensated Absences 1897173 91217 198 390 Total Noncurrent Liabilities 177594,494 32,761,536 50,356 030 Total Liabilities 22,6927288 33,4869755 56 179 043 NET ASSETS Invested in Capital Assets, Net of Related Debt 51,9045378 14,990,516 66,8942894 Restricted for Capital Projects 6,8199743 4,726,669 11 ,546,412 Capital Improvements Debt Service 660,854 66%854 Unrestricted (4,1615179) (623,092) (4784271) Total Net Assets $ 54 562 942 1%7547947 947 74 317 889 12 UNITED CITY OF YORKVILLE Statement of Activities - For the Year Ended April 30, 2007 Program Revenues Operating Capital Charges for Grants and Grants and Functions/Proffams Expenses Service Contributions Contributions Primary Government: Governmental Activities: General Government $ 4,8713741 17808,797 60,046 Public Safety 22761,019 61820 Public Works 4,139,483 2,539,459 Library 757,256 19,616 205804 Culture and Recreation 221129376 578,148 145301 1,341,232 Community Development 502,434 _ Interest on Long-Term Debt 958,673 - --- - Total Governmental Activities 162102,982 2,406,561 41 925 3,940,737 Business-Type Activities: Water 259755674 35097,565 1,1661523 Sewer 1,242,655 3 477 706 918,479 Total Business-Type Activities 41218,329 6 575 271 2,085,002 Total Primary Government $ 20,3217311 8 981 832 41 925 6,025 739 General Revenues Property Taxes Sales Taxes Income Taxes Utility Tax Other Taxes Total Taxes Development Fees Investment Earnings Miscellaneous Transfers Total General Revenues Change in Net Assets Net Assets - Beginning, As Restated Net Assets - Ending See accompanying Notes to the Financial Statements. - 13 Net (Expense) Revenue and Changes in Net Assets Primary Government Governmental Business-Type Activities Activities Total (3,002,898) (3,0021898) _ (27754,199) _ (27754,199) (1,6009024) (1,600,024) (7165836) (716,836) (178,695) (1785695) (502,434) (5025434) (958,673) ("> S,67 i (9,713,759) (9,713,759) 1,288,414 1,288,414 3 153 530 3 153 530 4,441 ,944 4,441 ,944 (9,713,759) 47441,944 (5,271 ,815) 1,950,798 15950,798 2,6477678 226475678 1,040,678 17040,678 1,2881406 1,288,406 480,941 - 480,941 7,408,501 7 408 501 2,646,071 2,646,071 448,746 352,654 801,400 210,040 153,744 363,784 2,754,737 (2,754,737) 13,468,095 (2,248,339) 11 ,219,756 3,7547336 2,1935605 559472941 50,808,606 17,561 ,342 685369,948 54,562,942 19,7541947 74,317,889 14 UNITED CITY OF YORKVILLE, ILLINOIS Balance Sheet Governmental Funds April 30, 2007 Nonmajor Total General Library Governmental Governmental Fund Fund Funds Funds Assets Cash and Cash Equivalents $ 678527743 1,386,738 3,6885038 11 ,927,519 Receivables Property Taxes Receivable 19810,490 627,266 2,4379756 Intergovernmental Receivables 1,278,888 27,768 173063656 Accounts Receivable 1,210,095 1,210,095 Interfund Receivables 2,876,034 17545,603 49421 ,637 Other Assets 117,467 3,565 121 ,032 Total Assets $ 141145,717 2,014,004 5,264,974 215424,695 Liabilities Accounts Payable $ 122905641 269,100 226,455 1,786,196 Accrued Payroll 1637049 155337 39,416 2175802 Retainage Payable 26,396 232,091 258,487 Unearned Revenue 2,147,672 627,266 30,015 2,804,953 InterfundPayables 5,2009135 160,562 1,150,012 6,510,709 Total Liabilities 8,827,893 12304,356 1,4453898 111578,147 Fund Balances Reserved for Prepaids 117,467 1177467 Capital Purposes 2,359,251 547,893 3,9129599 6,819,743 Unreserved, Undesignated Reported In General Fund 2,841,106 2,841,106 Special Revenue Funds 161,755 2833151 444,906 Debt Service Funds (100,567) (100,567) Capital Project Funds (276,107) (276,107) Total Fund Balances 5,317,824 7095648 3,819,076 9,846,548 Total Liabilities and Fund Balances $ 14,1457717 27014,004 5,264,974 215424,695 See accompanying Notes to the Financial Statements. 15 UNITED CITY OF YORKVILLE, ILLINOIS Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets April 303 2007 Total Fund Balances - Governmental Funds - $ 91846,548 Amounts reported for governmental activities in the Statement of Net Assets are difference because: Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds. 62,2561525 . Costs related to the issuance of long-term debt are recorded as expenditures when incurred in the governmental funds, but are amortized over the life of the debt issue in the Statement of Net Assets. 84,719 Revenues in the Statement of Activities which do not provide current financial resources are deferred in the funds' statements. 259,033 Long-term liabilities are not due and payable in the current period and, therefore, are not reported in the funds. (17,171,890) Interest on long-term liabilities is shown as an expenditure when paid by the funds, but accrued in the Statement of Net Assets. (289,389) Compensated absences are not reported in the funds, but are accrued in the Statement of Net Assets. (422,604) Net Assets of Governmental Activities $ 542562,942 See accompanying Notes to the Financial Statements. 16 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the Year Ended April 30, 2007 Nonmajor Total General Library Governmental Governments] Fund Fund Funds Funds Revenues Property Taxes $ 1,436,754 383,966 130,078 1,950,798 Sales Tax 2,676,261 21676,261 Income Tax 1,040678 13040,678 Motor Fuel Tax 291,666 291,666 Utility Tax 463,480 463,480 Other Taxes 1,004,481 51151 1,009,632 Licenses, Permits and Fees 3,6321292 170,968 17155,198 4,958,458 Fines 86,841 52333 94,174 Investment Income 153,890 155,432 139,424 448,746 Contributions 7,096 26,470 33,566 Grants 229,360 139708 2,000 2452068 Other Revenue 299,364 2,809 136,167 438,340 Total Revenues 11,025,401 744,463 19881,003 13,6502867 Expenditures Current General Government - 5,0001288 5,000,288 Public Safety 2,589,749 2,589,749 Public Works 2,6029247 21602,247 Library 560,248 560,248 Culture and Recreation 11923,584 199239584 Community Development 303 303 Total Current Expenditures 10,192,284 560,248 19923,887 12,676,419 Capital Outlays 6,2081691 19734,604 7,943,295 Debt Service Principal 205,000 205,000 Interest and Fees 454,035 504,638 958,673 Costs of Issuance 14,150 14,150 Total Debt Service Expenditures - 468,185 709,638 1,1779823 Total Expenditures 10,192,284 7,2371124 493689129 21,797,537 Excess (Deficiency) of Revenues Over Expenditures 833,117 (6,492,661) (2,487,126) (89146,670) Other Financing Sources (Uses) Payment to Refund Bond Escrow Agent (925,000) (925,000) Proceeds from Bond Issued 1,500,000 1,500,000 Transfers In 1,611,000 359430 1,956,005 3,602,435 Transfers Out (2,010,445) (286,990) (29297,435) Total Other Financing Sources (Uses) (1,3247445) 1,535,430 1,669,015 1,8801000 Net Change in Fund Balances (491,328) (4,957,231) (818,111) (6,266,670) Fund Balance at Beginning of Year 5,809,152 5,666,879 41637,187 16,113,218 Fund Balance at End of Year $ 5,317,824 709,648 31819,076 91846,548 See accompanying Notes to the Financial Statements. 17 UNITED CITY OF YORKVILLE, ILLINOIS Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Year Ended April 30, 2007 Amounts reported for governmental activities in the Statement of Activities are different because: Net change in fund balances - total governmental funds $ (6,2662670) Governmental funds report capital outlays as expenditures. However, in the Statement of Activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlays ($7,287,651) plus contributions ($3,704,028) exceeded depreciation ($1,371,731) and disposals ($470,300) in the current period. 9,149,648 The transfer of capital assets from govem,.:ctxl L ac5`a.:us to business activities resulted in miscellaneous income in the governmental funds. This amount was eliminated in the Statement of Activities. (228,300) The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of the principal of long-tern debt consumes the current fmancial resources of governmental funds. Neither transaction, however, has any effect on net assets. This amount represents principal reductions during the year. 205,000 This meant was issued as long-tern debt during the current year, net of related costs. (1 ,500,000) Debt issued in the business-type activities was used to refund a portion of governmental activities debt. The amount which was refunded was reported as a transfer to governmental activities. 925,000 Loans payable were initially recorded in the governmental activities on the Statement of Net Assets; however, they have been reclassified as business activities due to the purpose of the loan. Funds were received by governmental funds from the enterprise fund to account for this transfer and eliminated in the Statement of Activities. 1,449,737 Interest on long-term debt is shown as a fund expenditure when paid, but is seemed in the Statement of Activities. 207,424 Costs related to the issuance of debt were reported as changes in current financial resources in the governmental funds; however, these amounts are deferred and amortized in the Statement of Activities. This is the amount by which current year amortization expense ($52,468) exceeds costs of issuance ($14,150) in the current period. (38,318) Revenues in the Statement of Activities that do not provide current financial resources are not reported in the funds' financial statements. This is the net change of revenues deferred/recognized during the year. (24,014) Change in compensated absences are not recorded as an expenditure in the fund statement, but are reported in the Statement of Activities. (125,171) Change in net assets of governmental activities $ 3,754,336 See accompanying Notes to the Financial Statements. 18 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual General Fund For the Year Ended April 30, 2007 Various from Original Final Budget Budget Budget Actual Over (Under) Revenues Property Taxes $ 1 ,6941133 11694,133 1 ,436,754 257,379 Sales Tax 2,845,000 2,8459000 21676,261 (1685739) Income Tax 885,000 8852000 1 ,04%678 155,678 Utility Tax 375,000 375,000 4633480 883480 Other Taxes 932,000 9323000 1,004,481 723481 Licenses, Permits and-Fees 43902,648 4,9022648 3,6322292 (15270,356) Fines 759000 75,000 88,841 13,841 Investment Income 75,000 755000 153,890 785890 Grants 33,750 332750 229,360 195,610 Other Revenue 379195 377195 299,364 2625169 Total Revenues 11,854,726 113854,726 11 ,025,401 (829,325) Expenditures Current General Government 51046,244 55221,841 5,000,288 (221 ,553) Public Safety 2,559,714 2,570,214 2,589,749 195535 Public Works 67871,515 697549519 22602,247 (49152,272) Total Expenditures 14,607,069 14,5462574 1 % 192,284 (41354,290) Excess (Deficiency) of Revenues over Expenditures (27752,343) (27691,848) 833,117 3,524,965 Other Financing Sources (Uses) Payment to Refunded Bond Escrow Agent 925,000 ( ) (9252000) Transfers In 686,000 6865000 1,611,000 925,000 Transfers Out (2900 0101) (2,00 0101) (2,0103445) 109344 Total Other Financing Sources (Uses) (1 ,3149101) (13314,101) (1 ,324,445) 102344 Net Change in Fund Balance (4,066,444) (4,005,949) (491,328) 3,5141621 Fund Balance at Beginning of Year 5380%152 5,809,152 5,809,152 Fund Balance at End of Year $ 19742,708 $ 1,803,203 5,3177824 3,5149621 See accompanying Notes to the Financial Statements. 19 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Library Fund For the Year Ended April 30, 2007 Various from Original Final - Budget Budget Budget Actual Over (Under) Revenues Property Taxes $ 464,741 464,741 3835966 (80,775) Other Taxes Personal Property Replacement Taxes 2,500 2,500 5,151 2,651 Licenses, Permits and Fees Development Fees - Building 955000 95,000 86,300 (83700) Development Fees - Books 95,000 955000 70,385 (24,615) Copy Fees 900 900 15379 479 Library Subscription Cards 85000 85000 12,904 4,904 198,900 198,900 1702968 (275932) Fines 3,000 3,000 5,333 22333 Investment Income 101,500 101,500 155,432 53,932 Contributions Memorials 5,000 5,000 7,096 23096 Grants Grants 15000 1,000 (1,000) Library Per Capita Grant 71700 7,700 13,708 6,008 8,700 8,700 133708 5,008 Other Revenue Rental Income 1,000 12000 15836 836 Sale of Books 500 500 973 473 1,500 1,500 2,809 1,309 Total Revenues 785,841 785,841 744,463 (41,378) Expenditures Current Library Salaries - Employees 332,950 332,950 277,247 (55,703) Group Health Insurance 555000 555000 445681 (10,319) Group Life Insurance 2,000 2,000 889 (1,111) Dental and Vision Assistance 65000 6,000 3,376 (2,624) (Cont.) See accompanying Notes to the Financial Statements. 20 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (Cont.) Library Fund For the Year Ended April 30, 2007 Various from Original/Final Original/Final Budget Budget Budget Actual Over (Under) Expenditures (Cont.) Current (Cont.) Library (Cont.) Bonding 21000 2,000 1,875 (125) Attorney 2,000 25000 (21000) Contract Services 3,000 3,000 2,251 (749) Maintenance - Bldg/Janitorial -- "-""" 6,500 63500 5,653 (847) Maintenance - Office Equipment 45500 42500 22470 (21030) Maintenance - Photocopier 1,000 1,000 946 (54) Electricity %500 %500 547 (81953) Telephone 25700 2,700 2,640 (60) Subscriptions 49000 4,000 3,581 (419) Training and Conferences 13500 1,500 60 (1,440) Public Relations 1,000 1,000 978 (22) Employee Recognition 2,100 2,100 1,616 (484) Contingencies 22,031 22,031 14,182 (72849) Library Supplies 93200 %200 6,355 (2,845) Custodial Supplies 13,000 13,000 14,314 1,314 Office Supplies 72500 7,500 53732 (19768) Postage and Shipping 1,000 1,000 964 (36) Publishing and Advertising 1,000 1,000 333 (667) Mileage 15000 12000 512 (488) Videos 5,000 5,000 4,831 (169) Alarm Monitoring 13000 12000 489 (511) Library Programming 12,000 12,000 5,541 (6,459) Library Board Expenses 1,000 1,000 " 666 (334) Books - Adult 105000 105000 %731 (269) Books - Juvenile 10,000 10,000 11,020 1,020 Books - Audio 103000 1%000 6,630 (33370) Books - Reference 16,000 162000 10,019 (52981) Books - Development Fee 95,000 95,000 28,300 (66,700) Memorials/Gifts 5,000 55000 7,147 2,147 Bldg-Development Fees 95,000 952000 20,218 (742782) Grants 1,000 19000 (1,000) IMRF Participants 95250 97250 1%451 15201 Social Security/Medicare 26,250 26,250 215209 (5,041) Automation 1645700 164,700 322794 (131906) Total Current Expenditures 951,681 951,681 5609248 (391433) See accompanying Notes to the Financial Statements. (Cont.) 21 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (Cont.) Library Fund For the Year Ended April 30, 2007 Various from Original final Original/Final Budget Budget Budget Actual Over (Under) Expenditures (Cont.) Capital Outlay Building Expansion 6,992,139 659929139 62208,691 (783,448) Debt Service Interest 4545035 454. 035 . Costsof Issuance 14,150 14,150 Total Debt Service - - 468,185 468,185 Total Expenditures 739435820 75943,820 7,237,124 (706,696) Excess (Deficiency) of Revenues over Expenditures (7,157,979) (7,157,979) (654925661) 665,318 Other Financing Sources (Uses) Transfers In 35,250 35,250 35,430 180 Proceeds from Bond Issued 1,500,000 1,500,000 Total Other Financing Sources 35,250 355250 155355430 1,5002180 Net Change in Fund Balance (7,122,729) (771222729) (4,957,231) 2,165,498 Fund Balance at Beginning of Year 55666,879 59666,879 5,666,879 Fund Balance at End of Year $ (1,455,850) (1,4552850) 7093648 211655498 See accompanying Notes to the Financial Statements. 22 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Net Assets Proprietary Funds April 30, 2007 Business-Type Activities - Enterprise Funds Sanitary Water Improvement Sewer hnprovement Water and Expansion Maintenance and Expansion Operating Fund Fund Fund Fund Total Assets Current Assets: Cash and Cash Equivalents $ 739,564 1,096,973 1,836,537 Receivables Accounts, Net of Allowance 1159635 285,561 401,196 Interfund Receivables 41966,862 2,3819593 2869280 19618,990 91253,725 Assets Held for Others 11,091,000 11,091,000 Deferred Charges 189,971 __ 991;290 1 ,1731251 Other Assets 35,000 357000 Total Current Assets 5,706,426 13,7789199 1 ,383,253 2,922,831 23,790,709 Noncurrent Assets Capital Assets not being Depreciated 3,078,750 2,5529148 5,630,898 Capital Assets being Depreciated, Net 8,295,014 22,6899734 30,984,748 Total Noncurrent Assets 11,373,764 - 2592419882 369615,646 Total Assets 5,706,426 25,1519963 1,383,253 28,164,713 60,406,355 Liabilities Current Liabilities Accounts Payable 29,145 139938 187,571 879124 3172778 Accrued Payroll 57284 159286 202570 Interest Payable 2347441 11 ,713 140,717 3869871 Interfund Payable 289,758 4,315,950 17246,959 1,3119986 791649653 Current Portion of Long-Term Debt Bonds Payable 135,000 105,000 2405000 Debt Certificates Payable 2252000 40,000 265,000 Loans Payable 109,565 56,880 166,445 Compensated Absences %612 26,577 36,189 Total Current Liabilities 318,903 59048,790 1,5031123 1,726,690 8,597,506 Noncurrent Liabilities Bonds Payable 14942%000 4,880,000 19,300,000 Debt Certificates Payable 218952000 7,2633461 1 0158,461 Loans Payable 1,233,719 1,352,505 2,586,224 Compensated Absences 9,217 9,217 Total Noncurrent Liabilities - 18,548,719 1,352,505 1291529678 32,053,902 Total Liabilities 318,903 23,5971509 2,8553628 13,879,368 401651,408 Net Assets Invested in Capital Assets - Net of Related Debt 37446,480 (1,352,505) 12,9532421 1590479396 Restricted for Capital Purposes 4,726,669 4,7269669 Restricted for Debt Service 660,854 660,854 Unrestricted (19892,026) (1199870) 11331,924 (679,972) Total Net Assets 5,387,523 1,554,454 (19472,375) 14,285,345 19,754,947 Total Liabilities and Net Assets $ 5,706,426 25,1511963 19383,253 28,164,713 60,406,355 See accompanying Notes to the Financial Statements. 23 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended April 30, 2007 Business-Type Activities - Enterprise Funds Sanitary Water Improvement Sewer Improvement Water and Expansion Maintenance and Expansion Operating Fund Fund Fund Fund Total Operating Revenues Charges for Services $ 11704,471 738,281 1,319,640 1,7779925 51540,317 Licenses, Permits and Fees 13034,954 110345954 Total Operating Revenues 2,739,425 738,281 1,319,640 1,7771925 625755271 Operating Expenses Cost of Sales 11,100 294,204 704,881 12057,859 2,068,044 Administration 85,676 85,676 Depreciation 120,007 5259897 645,904 Total Operating Expenses 11,100 414,211 704,881 1 ,669,432 2,799,624 Operating Income 2,728,325 3243070 614,759 108,493 3,775,647 Nonopemting Revenues (Expenses) Other Revenue - 492 492 Recapture Fees 76,626 76,626 153,252 Investment Income - 158,809 74,824 . 44,232 742789 352,654 Amortization Expense (51,448) (116,073) (167,521) Interest Expense (765,896) (11,713) (473,575) (1,251,184) Total Nonopemting Revenues (Expenses) 158,809 (665,894) 32,519 (437,741) (912,307) Income (Loss) before Transfers and Contributions 2,887,134 (341;824) 647,278 (329,248) 29863,340 Transfers and Contributions Contributions - Capital Assets 918,479 1,166,523 2,085,002 Transfers In 150,000 921,651 220,000 1,980,385 39272,036 Transfers Out - (964,600) (15492737) (2,287,436) (1,225,000) (69026,773) Total Transfers and Contributions (814,600) 290,393 (2,067,436) 1,921,908 (669,735) Change in Net Assets 2,072,534 (51,431) (1,420,158) 17592,660 2,193,605 Net Assets at Beginning of Year, As Restated 3,314,989 1,605,885 (52,217) 12,692,685 17,561,342 Net Assets at End of Year $ 51387,523 1,554,454 (1,472,375) 14,285,345 191754,947 See accompanying Notes to the Financial Statements. 24 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Cash Flows Proprietary Funds For the Year Ended April 30, 2007 Business-Type Activities - Enterprise Funds Sanitary Water Improvement Sewer Improvement Water and Expansion Maintenance and Expansion Operating Fund Fund Fund Fund Total Cash Flows from Operating Activities Cash Received From Customers $ 2,7395425 721,639 11319,640 12735,215 6,515,919 Cash Payments For Goods And Services (29769,617) (1745541) (17938,080) (758,027) (5,64%265) Cash Payments To Employees (125,158) (338,340) (463,498) Net Cash Provided (Used) by _ Operating Activities (30,192) 421,940 (618,440) 638,848 412,156 Cash Flows from Noncapital Financing Activities Interfund Borrowing (41677,104) 2,2421791 960,679 (26,486) (1150%120) Transfers In 150,000 921,651 220,000 1,98%385 3272,036 Transfers Out (964,600) (10%000) (2,287,436) (1,2252000) (42577,036) Other Revenues 76,626 77,118 1539744 Net Cash Provided (Used) by Non-Capital Financing Activities (5,4911704) 3,141,068 (11106,757) 806,017 (2,651,376) Cash Flows from Capital and Related Financing Activities Purchases of Capital Assets (3,061,202) (21661,851) (5,723,053) Bond Issuance Costs (1,111,542) (1,111,542) Proceeds from Capital Debt 174097385 2,1282867 325382252 Principal Paid on Capital Debt (451,453) (60,000) (5112453) Interest Paid on Capital Debt (7822551) (4159625) (1,198,176) Net Cash Provided (Used) by Capital and Related Financing Activities - (4,2952206) 1,4091385 (21120,151) (5,005,972) Cash Flows from Investing Activities Investment Income 158,809 74,824 44,232 74,789 352,654 Net Decrease in Cash and Cash Equivalents (5,363,087) (6579374) (271,580) (600,497) (7,304,694) Cash and Cash Equivalents at Beginning of Year 6,102,651 657,374 1,3683553 600,497 8,729,075 Cash and Cash Equivalents at End of Year $ 739,564 - 1,096,973 - 15424,381 See accompanying Notes to the Financial Statements. 25 (Cont) UNITED CITY OF YORKVILLE, ILLINOIS Statement of Cash Flows (Cont.) Proprietary Funds For the Year Ended April 30, 2007 Business-Type Activities - Enterprise Funds Sanitary Water Improvement Sewer Improvement Water and Expansion Maintenance and Expansion Operating Fund Fund Fund Fund Total Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities Operating Income $ 29728,325 324,070 614,759 108,493 3,775,647 Adjustments to Reconcile Operating Income to Net Cash Provided (Used) by Operating Activities: Depreciation 120,007 525,897 6459904 Changes in Assets and Liabilities: Accounts Receivable (16,642) (7,710) (24,352) Other Assets (35,000) (35,000) Prepaid Expenses, Deposits and Other Assets Accounts Payable (2,758,517) (14,474) (1,2332199) 31,586 (39974,604) Accruals and Other Liabilities 89979 15,582 24,561 Net Cash Provided (Used) by Operating Activities $ (30,192) 421,940 (618,440) 638,848 412,156 Non-cash Transaction Developer Contributions $ 918,479 11166,523 2,0859002 Long-Term Debt transferred from Governmental Activities $ 1,449,737 1,449,737 See accompanying Notes to the Financial Statements. 26 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Fiduciary Net Assets Trust and Agency Funds April 30, 2007 Pension Agency Trust Fund Fund Assets Cash and Cash Equivalents $ 146,231 393,835 Investments 1 ,992,100 Receivables Interest Receivable 12,966 Accounts Receivable 419,564 Total Assets 2,151,297 8137399 Liabilities Due to Other Governments 813,399 Net Assets Held for Employees' Pension Benefits $ 2,151,297 - See accompanying Notes to the Financial Statements. 27 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Changes in Fiduciary Net Assets Pension Trust - Police Pension Trust Fund For the Year Ended April 30, 2007 Additions Contributions Employer $ 248,988 Plan Members 2069099 Total Contributions 455,087 Investment Income Net Appreciation in Fair Value of Investments 54,592 Dividend Income 4,259 Interest Income 65,792 Less Investment Expense (9,104) Net Investment Income 115449 Total Additions 570,536 Deductions Legal Expenses 19086 Administrative Expenses 1,200 Total Deductions 29286 Change in Net Assets 5687250 Net Assets - Beginning of Year 1,583,047 Net Assets - End of Year $ 2,151,297 See accompanying Notes to the Financial Statements. 28 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2007 1. Summary of Significant Accounting Policies The United City of Yorkville (City) is an Illinois unit of local government. The financial statements includes all functions, programs and activities under control of the City Council. The City's major operations include public safety, highways and streets, sanitation, health, culture and recreation, public improvements and general administrative services. The City Council has oversight responsibility for the City, the Public Library and the Recreation Board. Oversight responsibility includes designation of management and all other control over operations of these entities. The financial statements of the City have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) as applicable to governments, as promulgated by the Governmental Accounting Standards Board (GASB). The following is a summary of the significant accounting policies: A. Reporting Entity The City of Yorkville has adopted the provision of Government Accounting Standards Board (GASB) Statement No. 14, The Financial Reporting Entity, under which the financial statements include all the organizations, activities, functions and component units for which the City is financially accountable. Financial accountability is defined as the appointment of a voting majority of the component unit's board, and either (1) the City's ability to impose its will over the component unit, or (2) the possibility that the component unit will provide a financial benefit to or impose a financial burden on the City. Included within the reporting entity as part of the primary government: City of Yorkville Public Library The Board of the City of Yorkville Public Library is appointed by the City's Mayor and the appointment approved by the City Council. Although the Library Board has taxing authority, its levy request must be included with the City's overall tax levy and is not considered legally separate from the City. City of Yorkville Park Board The City of Yorkville Park Board is appointed by the City's Mayor and the appointment approved by the City Council and is not considered legally separate from the City. Police Pension Fund The City established a Police Pension Fund during fiscal year 2002, in accordance with State Statutes, which requires such a fund for municipalities with populations in excess of 5,000. Credits which were earned by police employees in the IMRF plan were transferred to the fund. The Police Pension Employees Retirement System (PPERS) functions for the benefit of these employees and is governed by a five member pension board. Two members are appointed by the Mayor, one is elected from pension beneficiaries and two are elected from active police employees. The City and PPERS participants are obligated to fund all PPERS costs based upon actuarial valuations. The City's contribution will be funded through an annual property tax levy. The State of Illinois is authorized to establish benefit levels and the City is authorized to approve the actuarial assumptions used in the determination of contribution levels. Although it is legally separate from the City, the PPERS is reported as if it were part of the City because its sole purpose is to provide retirement benefits for the City's police employees. The PPERS is reported as a pension trust fund. 29 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2007 1. Summary of Significant Accounting Policies (Cont.) B. Basis of Presentation The City's basic financial statements consist of government-wide statements, including a statement of net assets and a statement of activities, and fund financial statements, which provide a more detailed level of financial information. The government-wide focus is more on the sustainability of the City as an entity and the change in aggregate financial position resulting from activities of the fiscal period. Government-wide Financial Statements - The statement of net assets and the statement of activities display information about the City as a whole. In the government-wide statement of net assets, both the governmental and business-type activities columns are presented on a consolidated basis by column. These statements include the financial arfivifiPC of the primary government, except for fiduciary activities. The effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. The government-wide statement of activities reflects both the direct expenses and net cost of each function of the City's governmental activities and business-type activities. Direct expenses are those that are clearly identifiable with a specific function. Program revenues include charges paid by the recipient for the goods or services offered by the program, grants and contributions that are restricted to meeting the operational or capital requirements of a particular program and interest earned on grants that is required to be used to support a particular program Revenues, which are not classified as program revenues, are presented as general revenues of the City, with certain limited exceptions. The comparison of direct expenses with program revenues identifies the extent to which each government function or business segment is self-financing or draws from the general revenues of the City. Fund Financial Statements - The financial transactions of the City are recorded in individual funds. A fund is defined, as a fiscal and accounting entity with a self-balancing set of accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. Separate statements for each fund category — governmental, proprietary, and fiduciary — are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental and enterprise funds are aggregated and presented as nonmajor funds. Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings, result from nonexchange transactions or ancillary activities. C. Measurement Focus and Basis of Accounting The government-wide financial statements and fund financial statements for proprietary and fiduciary funds are reported using the economic resources measurement focus and the accrual basis of accounting. The economic resources measurement focus means all assets and liabilities (whether current or non-current) are included on the balance sheet and the operating statements present increases (revenues) and decreases (expenses) in total net assets. Under the accrual basis of accounting, revenues are recognized when earned, if measurable, and expenses are recognized as incurred, regardless of the timing of related cash flows. 30 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2007 I. Summary of Significant Accounting Policies (Cont.) C. Measurement Focus and Basis of Accounting (Cont.) In accordance with GASB Statement No. 20, Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities that Use Proprietary Fund Accounting, the City applies all GASB pronouncements and all Financial Accounting Standards Board (FASB) Statements and Interpretations, Accounting Principles Board Opinions, and Accounting Research Bulletins issued on or before November 30, 1989, unless they conflict with GASB pronouncements. For purpose of the statement of cash flows, the City considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. "Cash and cash equivalents" includes cash on hand,savings accounts and checking accounts. The City has reported three categories of program revenues in the statement of activities (1) charges for services, (2) program-specific operating grants and contributions, and (3) program-specific capital grants and contributions. Program revenues are derived directly from the program itself or from external sources, such as the State of Illinois; they reduce the net cost of each function to be financed from the City's general revenues. For identifying the function to which program revenue pertains, the determining factor for charges for services is which function generates the revenue. For grants and contributions, the determining factor is the function to which the revenues are restricted. Eliminations have been made in the statement of net assets to remove the "grossing-up" effect on assets and liabilities within the governmental and business-type activities columns for amounts reported in the individual funds as interfund receivables and payables. Similarly, transfers between funds have been eliminated in the statement of activities. Amounts reported in the governmental or proprietary funds as receivable from or payable to fiduciary funds have been reclassified in the statement of net assets as accounts receivable or payable to external parties. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose the City considers revenues to be available if they are collected within sixty (60) days of the end of the current fiscal period. Revenues accrued at the end of the year include charges for services, licenses and permits, fines and forfeitures, intergovernmental revenues, investment earnings, property taxes, sales taxes and income taxes. All other revenue items are considered to be measurable and available only when cash is received by the government. Nonexchange transactions, in which the City receives value without directly giving equal value in return, include taxes; grants, and donations. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Deferred revenue is reported on the governmental fund balance sheet. Deferred revenues arise when potential revenue does not meet both the measurable and available criteria. Deferred revenues also arise when resources are received prior to the government having a legal claim to them. In a subsequent period, when both recognition criteria are met, or when the government has a legal claim to the resources, the liability is removed and the revenue recognized. 31 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2007 1. Summary of Significant Accounting Policies (Cont.) C. Measurement Focus and Basis of Accounting (Cont.) Proprietary funds separate all activity into two categories: operating and non-operating revenues and expenses. Operating revenues and expenses result from providing services and producing and delivering goods. Non-operating revenues and expenses include capital and noncapital financing activities and investing activities. When an expenditure/expense is incurred for purposes for which both restricted and unrestricted resources are available, it is the City's policy to apply restricted resources first, then unrestricted resources as needed. Differences occur from the manner in which the governmental activities and the government-wide financial statements are prepared due to the inclusion of capital asset and long-term debt activity. Governmental fund financial statements, therefore, include a reconciliation with brief explanations to better identify the relationship between the government-wide statements and the statements for governmental funds. The City reports the following major governmental funds: The General Fund is the general operating fund of the City. It is used to account for all financial resources, except those required to be accounted for in another fund. The Library Fund is used to record activity relating to the library. The board of the City of Yorkville Public Library is appointed by the City's Mayor and the appointment is approved by the City Council. Although the Library Board has taxing authority, its levy request must be included with the City's overall tax levy and is not considered legally separate from the City. Proprietary Funds The Enterprise Funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred and/or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes. The City reports the following major proprietary funds: Sanitary Improvement & Expansion Fund — This fund accounts for the construction of new sewer systems and improvement of the existing sewer systems. Revenues are generated through charges to users based on sewer consumption. Sewer Maintenance Fund — This fund accounts for the operation and maintenance of the City's owned sewer distribution system. Revenues are generated through charges to users based on sewer consumption. 32 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2007 1. Summary of Significant Accounting Policies (Cont.) C. Measurement Focus and Basis of Accounting (Cont.) Water Improvement & Expansion Fund — This fund accounts for the construction of new water systems and improvement of the existing water systems. Revenues are generated through charges to users based on water consumption. Water Fund — This fund accounts for the construction, operation, and maintenance of the City's owned water distribution system Revenues are generated through charges to users based on water consumption. Fiduciary Funds Trust and Agency Funds are used to account for assets held by the Government in a trustee capacity or as an agent for individuals, private organizations, other governments and/or other funds. These include pension trust and agency funds. Pension trust funds account for the activities of the City's public safety employees' retirement system, which accumulates resources for pension benefit payments to qualified public safety employees. Agency funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations. In addition to the major funds mentioned above, the City uses the following fund types: Special Revenue Funds — Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted to expenditures for specified purposes. The Village reports nine Special Revenue funds. Debt Service Fund — The Debt Service Fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest and related costs. Capital Projects Fund — The Capital Projects Fund is used to account for financial resources segregated for the acquisition or construction of major capital facilities other than those financed by enterprise operations. 33 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2007 1. Summary of Significant Accounting Policies (Cont.) D. Budgets and Budgetary Accounting Budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America ("GAAP"), except for depreciation expense in proprietary funds. Annual budgets are adopted for the General, Library, Motor Fuel Tax, Land Cash, Sewer Maintenance, Land Acquisition, Debt Service, Parks and Recreation Equipment Capital, Public Works Equipment Capital, Police Equipment Capital, Parks and Recreation, Municipal Building, Fox Industrial, Countryside TIF, Sanitary Improvement Expansion, Water Improvement Expansion and Water Operating. All annual appropriations lapse at fiscal year end. The City follows these procedures in escaoiisiiing the budgetary data reflected in the financial statements: 1 . Prior to May 1, the Mayor submits to the City Council the proposed budget for the fiscal year commencing the following May 1. The operating budget includes proposed expenditures and the means of financing them. 2. Public hearings are conducted at the City Offices to obtain taxpayer comments. 3. Prior to May 1, the budget is legally adopted by a vote of the City Council through passage of an ordinance. 4. Formal budgetary integration is employed as a management control device during the year for the General Fund, Special Revenue Funds, Debt Service Fund and Capital Projects Funds. The budget officer is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that alter the total expenditures of any fund must be approved by the City Council. 34 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2007 1. Summary of Significant Accounting Policies (Coot.) E. Capital Assets Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the City as assets with an initial, individual cost above a set dollar threshold based on the asset type (see chart below). All capital assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Donated capital assets are recorded at estimated fair market value at the date of donation. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. All reported capital assets except land and construction in progress are depreciated. Depreciation on all assets is provided on the straight-line basis over 'ut following estimated useful live: Estimated Capitalization Useful Threshold Lives Land $ 25,000 N/A Land Improvements 20 000 N/A Site Improvements 20,000 3 - 50 years Buildings 50,000 10 - 50 years Building Improvements 25,000 10 - 20 years Vehicles, Machinery and Equipment 5,000 3 - 10 years Software 25,000 2 - 7 years Infrastructure - Street Network 50,000 30 - 40 years Infrastructure - Water Network 75,000 20 - 75 years Infrastructure - Sanitary Network 75,000 25 - 60 years Infrastructure - Storm Sewer 505000 20 - 60 years F. Investments Investments are recorded at fair value. Fair value for the investments in Illinois Funds is the same as the value of the pool shares. State statute requires the State Treasurers Illinois Funds to comply with the Illinois Public Funds Investment Act. G. Allowance for Uncollectible Taxes No provision for uncollectible taxes on the current year's levy has been provided, based on the City's collection experience. The City's policy is to write-off uncollected taxes receivable of prior years. H. Estimates Management uses estimates and assumptions in preparing financial statements. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenditures. Actual results could differ from those estimates. 35 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2007 1. Summary of Significant Accounting Policies (Cont.) I. Property Tax Revenue Recognition Property taxes attach as an enforceable lien on January 1 . They are levied in September (by passage of a Tax Levy Ordinance). Tax bills are prepared by the County and issued on or about February 1 and on or about August 1 the following year. They are payable in two installments on or about March 1 and on or about September 1 the following year. The County collects such taxes and remits them periodically. Property tax revenues are recognized when they become both measurable and available. Proprietary and pension trust fund property tax revenues are recorded on the full accrual method of accounting. Property tax revenue recorded during the current fiscal year represents receipts of the 2005 tax levy. The entire 2006 property tax levy has been reflected as deferred revenue even though a portion of the levy was collected prior to April 30, as it is the CG+y's policy to recognize this revenue as available for the 2007-08 fiscal year. J. Interfund Receivables and Payables Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either "Interfund Payables/Receivables" for the current portion of interfund loans or "Advances to/from Other Funds" for the non-current portion of interfund loans. Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as "Internal Balances." Noncurrent advances between funds, if any, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources. K. Compensated Absences Vested or accumulated vacation leave that is expected to be liquidated with expendable available financial resources is reported as an expenditure and fund liability of the governmental fund that will pay it. The government-wide financial statements record unused vacation leave as expenses and liabilities when earned by employees. Vested or accumulated vacation leave of proprietary funds is recorded as an expense and liability of those funds as the benefits accrue to employees. In addition, an accrual for sick time has been made in long-term liabilities for eligible employees. The City's policy allows employees who have been employed by the City for ten years or more to receive payment for 50% of their unused accumulated sick time at retirement. L. Long-Term Debt In the government-wide financial statements and in the proprietary funds in the fund financial statements, long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities and proprietary fund type financial statements. Bonds payable are reported at face value. Net bond premiums, discounts, and/or issuance costs are reported as deferred charges and amortized over the term of the related debt. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs are reported as debt service expenditures. 36 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2007 1. Summary of Significant Accounting Policies (Cont.) M. Fund Equity/Net Assets In the fund financial statements, governmental funds report reservations of fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Designations of fund balance represent tentative management plans that are subject to change. Net assets represent the difference between assets and liabilities. Net assets invested in capital assets, net of related debt consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of any borrowing used for the acquisition construction of improvements of those assets. Net assets are reported as restricted when tber= 1;—=;tations imposed on their use either through the enabling legislation adopted by the City or through external restrictions imposed by creditors, grantors, laws, or regulations of other governments. N. Assets Held for Others In June of 2004, the City entered into an intergovernmental agreement with Yorkville-Bristol Sanitary District for design and construction of the Rob Roy Creek Interceptor. At the date of completion, the Yorkville-Bristol Sanitary District will own and maintain the Interceptor. All costs associated with the construction of the infrastructure asset are recorded as Assets Held for Others in the City's financial statements. As of April 30, 2007, the balance of this project was $11 ,091,000 reported in the Sewer Maintenance Fund. In connection with this project, the City issued a general obligation alternate revenue source bond, series 2005D, in fiscal year 2006 for $11 ,300,000. See footnote 6 for more information on this long term debt issue. 2. Legal Compliance and Accountability The following funds had deficit fund equity: Deficit Nonmajor Special Revenue Fund Land Cash $ (251,283) Capital Projects Fund Municipal Building (276,107) Debt Service (100,567) Water Improvement & Expansion (1,472,375) The following funds had an excess of expenditures over budget: Excess Nonmajor Special Revenue Funds Land Cash $ 63,248 Parks and Recreation 1,383 37 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2007 3. Deposits and Investments A. Cash The carrying amount of cash, excluding the Pension Trust Fund, was $14, 105,351 at April 30, 2007, while the bank balances were $ 14,296,113. The account balances at the banks were insured either by the Federal Deposit Insurance Corporation (FDIC) for $ 100,000 or collateralized with securities of the U.S. Government or with letters of credit issued by the Federal Home Loan Bank held in the City's name by financial institutions acting as the City's agent. At April 30, 2007, the Pension Trust Fund's carrying amount of cash was $96,792 and the bank balances was $96,792. The entire balance was covered under FDIC insurance as of April 30, 2007. B. Certificates of Deposit Certificates of Deposit, excluding the Pension Trust Fund, amounted to $52,005 at April 30, 2007. In accordance with the City's policy, certificates of deposit were collateralized with securities of the U.S. Government in an amount equal to 110% of the funds on deposit. All investment collateral is held in safekeeping in the City's name by financial institutions acting as the City's agent. Collateral is priced to market semi-monthly and monitored regularly with additional collateral requested as necessary. C. Investments (excluding Pension Trust Fund) The investments which the City may purchase are limited to the following: savings, checking, money market accounts, certificate of deposits, and the Illinois Funds Money Market Fund and prime Fund. Any other type of investment will require City Council approval. All investments shall be as authorized in the Illinois Compiled Statutes regarding the investment of public funds. Except for amounts disclosed above, as of April 30, 2007, the City did not have any funds in investments. Interest Rate Risk. The City's policy states that a variety of financial instruments and maturities, properly balanced, will help to ensure liquidity and reduce risk or interest rate volatility and loss of principal. The policy does not state specific limits in investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. Credit Risk. Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion, and intelligence exercise in management of their own affairs, not for speculation, but for investment, considering the safety of their capital, as well as the probable income to be derived. The standard of prudence to be used by investment officials shall be the `prudent person' standard and shall be applied in the context of managing an overall portfolio. 38 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2007 3. Deposits and Investments (Cont.) C. Investments (excluding Pension Trust Fund) (Cont.) Custodial Credit Risk. For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The City's investment policy requires that all amounts in excess of any insurance limits be collateralized by approved securities or surety bonds issued by top-rated insurers, having a value of at least 110% of the deposits. Collateral is required as security whenever deposits exceed the insurance limits of the FDIC. Repurchase agreements must also be collateralized in the amount of 105% of market value of principal and accrued interest. Collateral shall be held at an independent, third party institution in the name of the City. The third party institution shall comply with all qualifications and requirements as sci :u.iit'iu the Illinois Complied Statutes 30ILCS 235/6. Concentration of Credit Risk. The City's policy states that a variety of financial instruments and maturities, properly balanced, will help to ensure liquidity and reduce risk or interest rate volatility and loss of principal. Diversifying instruments and maturities will avoid incurring unreasonable risks in the investment portfolio regarding specific security types, issuers or individual financial institutions. The City shall diversify to the best of its ability based on the type of funds invested and the cash flow needs of those funds. The City places no limit on the amount the City may invest in any one issuer. D. Police Pension Investments The Pension Trust Fund is authorized to invest in investments permitted under Section 3-135 of the Illinois Police Pension Code (40 ILCS 511 -101), which includes the following: (1) interest bearing bonds or tax anticipation warrants of the United States, of the State of Illinois, or of any county, township or Municipal Corporation of the State of Illinois, (2) Insurance withdrawable capital accounts of State chartered savings and loan associations, (3) insured withdrawable capital accounts of federal chartered savings and loan associations if the withdrawable capital accounts are insured by the Federal Savings and Loan Insurance Corporation, (4) insured investments in credit union, (5) savings accounts or certificates of deposit of national or state banks, (6) securities described in section 1-113 of the Illinois Code, (7) contracts and agreements supplemental thereto providing for investments in the general account of a life insurance company authorized to do business in the State of Illinois, (8) separate accounts of a life insurance company authorized to do business in Illinois, comprised of common or preferred stocks, bonds, or money market instruments and (9) federal national mortgage association (FNMA) and student loan marketing association (SLMA). The Pension Trust Fund's primary objective in dealing with investments is safety, liquidity, and return on investments. Safety is foremost objective and investments shall be undertaken in a manner that seeks to insure the preservation of the capital. The investment portfolio shall remain sufficiently liquid to enable the Fund to meet all operating requirements that might be reasonably anticipated. Assets will be invested to achieve attractive real rates of return. 39 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2007 3. Deposits and Investments (Cont.) D. Police Pension Investments (Cont.) The following schedule reports the fair values and maturities for Pension Trust Fund's investments at April 30, 2007: Investment Maturities Fair Less Than 1 to 5 6 to 10 Investment Type Value One Year Years Years Fixed Income Securities U.S. Treasuries FS7;R(,5 114,126 331 ,833 Federal Home Loan Mortgages 440,145 257,699 182,447 Federal National Mortgage 454,328 2652436 109,748 Federal National Mortgage Association 220642 Total Fixed Income Securities 1,772,980 114,126 854,968 292,195 Equities 219,120 Total investments $ 1,9927100 Interest Rate Risk. The Pension Trust Fund's investment policy states that no more than 5% of plan assets shall be invested in illiquid, long-term investments. Such investments may include certificates of deposits and guaranteed insurance contracts. Any other plan holding which would have a noticeable impact on market price in whole or in part is also defined as illiquid. Credit Risk. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. The Pension Trust Fund help limits its exposure to credit risk by primarily investing in securities issued by the United States Government and/or its agencies that are implicitly guaranteed by the United States Government. The investments in the securities of the United States Government agencies were all rated Triple A by Standard & Poor's and by Moody's Investor Services. The Pension Trust Fund's policy prescribe to the "prudent person" rule which states, "Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the primary objective of safety as well as the second objective of the attainment of market rates of return". Custodial Credit Risk. For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the Pension Trust Fund will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The Pension Trust Fund's investment policy does not state specific collateral requirements. Concentration of Credit Risk. There is a risk of loss attributed to the magnitude of the Fund's investment in a single issuer. The Fund does not have a formal policy with regards to concentration risk for investments. As of April 30, 2007, the Pension Trust Fund had over 5% of net plan assets invested in various agency securities and equities as listed below. Although agency investments represent a large portion of the portfolio, the investments are diversified by maturity dates and as mentioned below are backed by the issuing organization. 40 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2007 3. Deposits and Investments (Cont.) D. Police Pension Investments (Cont.) The following investments exceeded 5% of Pension Fund investments: Description Amount Investments Fixed Income Securities U.S. Treasury Note $ 1083619 5.42% U.S. Treasury Note 1033289 5. 19% Federal Home Loan Mortgage 112,882 5.67% Federal Nationaiivioi gage 109,748 5.51% Federal National Mortgage Association 10051 5.06% Equities Selected American Shares 107,618 5.42% Reconciliation of Note to Financial Statements Per Financial Statement Notes: City's Cash and Investments Total Carrying Amount of the City's Deposits From Above $ 14, 105,351 Total Carrying Amount of the City's Certificate of Deposits From Above 52,005 Total Carrying Amount of the City's Cash on Hand 535 Police Pension Cash and h vestments Total Carrying Amount of the Pension's Deposits From Above 969792 Total Carrying Amount of the Pension's MMF'sFrom Above 49,439 Total Carrying Amount of the Pension's InvestmentsFrom Above 19992,100 Total Cash and Investments From Above $ 16,296,222 Per Financial Statements: Statement of Net Assets - Cash and Cash Equivalents $ 13,764,056 Statement of Fiduciary Net Assets - Cash and Cash Equivalents Pension Trust Fund 146,231 Agency Fund 393,835 Statement of Fiduciary Net Assets - Investments Pension Trust Fund 1,992,100 Total Cash and Investments Per Financial Statements $ 16,296,222 41 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 4. Receivables The following is a summary of other taxes, due from other governments, accounts, notes, and other receivables by fund type at April 30, 2007. Governmental Activities: Total Special Statement of General Revenue Net Assets Intergovernmental Receivable Personal Property Tax $ 4, 130 4,130 Tllirnnis Tnrome Tax 334,545 334,545 Illinois Local Use Tax 32,833 32,833 Illinois Sales Tax 633,716 633,716 Utility Tax 259,659 259,659 Traffic Fines 14,005 14,005 Illinois Motor Fuel Tax 277768 27,768 Total Intergovernmental Receivable $ 1,278,888 275768 15306,656 Accounts Receivable Customer Accounts Receivable $ 445737 44,737 Other Accounts Receivable 1,165,358 1, 1651358 Total Accounts Receivable $ 172105095 1,2105095 Business-Type Activities: Enterprise Accounts Receivable Customer Accounts Receivable $ 401,196 42 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 5. Capital Assets Governmental Activities Restated Balances Balance, May 1 April 30, 2006 Additions Deletions Adjustments 2007 Capital Assets Not Being Depreciated Land $ 28,745,564 6%046 28,805,610 Construction in Progress 3,3769466 55946,600 9,323,066 32,122,030 65006,646 381128,676 Capital Assets Being Depreciated Buildings 4,6885221 4433184 531315405 Equipment 3,516,461 1,590,469 (535,000) (666,775) 359055155 Vehicles 1,5549788 5263112 399,775 254805675 Infrastructure 215579,693 2,4255268 2430049961 319339,163 419855033 (535,000) (2679000) 35,522,196 Less Accumulated Depreciation For Buildings 1,007,902 98,339 1,106,241 Equipment 1,199,678 2682910 (64,700) (151,744) 1,2529144 Vehicles 971,235 353,273 113,044 1,437,552 Infrastructure 6,947 201 651,209 7,598,410 1%126,016 19371,731 (64,700) (38,700) 11,394,347 Total Capital Assets Being Depreciated, Net 215213,147 3,6135302 (4705300) (2285300) 24,127,849 Governmental Activities Capital Assets, Net $ 539335,177 9,614,948 (470,300) (228,300) 627256,525 Depreciation expense of $1,371,731 was charged to the governmental activities functional expense categories as follows: Governmental Activities Depreciation General Government $ 82,727 Public Safety 977418 Public works 921,404 Library 71400 Parks and Recreation 262,782 $ 1,3719731 43 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 5. Capital Assets Business-Type Activities Restated Balances Balance, May 1 April 30, 2006 Additions Deletions Adjustments 2007 Capital Assets Not Being Depreciated Land $ 615,376 615,376 Construction in Progress 81394,628 158525180 (5,231 ,286) 5,0151522 950105004 15852,180 (512319286) 57630,898 Capital Assets Being Depreciated Equipment 15,826,105 203,563 18,509,668 Infrastructure 11,434,751 250852002 2,8145723 165334,476 27726%856 2,0855002 - 574985286 34,8445144 Less Accumulated Depreciation For Equipment 2,1951898 377,932 46,033 2,619,863 Infrastructure 978,894 2679972 (7,333) 15239,533 31174,792 645,904 38,700 31859396 Total Capital Assets Being Depreciated, Net 24,086 064 1 ,43%098 098 - 51459,586 3059845748 Business Type Activities Capital Assets, Net $ 3350969068 352915278 228,300 36 615,646 Depreciation expense of $525,897 and $ 120,007 was charged to the water functional expense and sewer functional expense categories, respectively. 44 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 6. Changes in Long-Term Debt Debt service payments are paid from the Debt Service Fund for governmental activities and from the Water Operating and Sewer Maintenance Funds for business-type activities. The following is a summary of changes in the long-term debt of the City for the year ended April 30, 2007: Governmental Activities Obligations Obligations - Outstanding Outstanding Due April 30, April 30, Within 2006 Additions Reductions 2007 One Year General Obligation Alternate Revenue Source Bonds Series of 2002 $ 4653000 60,000 4059000 60,000 Series of 2005 37525,000 355253000 Series of 2005A 3,8253000 30,000 33795,000 1605000 Series of 2005B 71250,000 73250,000 Series of 2006 1,500,000 1,500,000 Total General Obligation Alternate Revenue Source Bonds 15,0655000 1,5009000 909000 165475,000 2205000 Debt Certificates Series of 2002A Refunding 111353000 9753000 160,000 50,000 Series of 2004C 6007000 65,000 535,000 75,000 Total Debt Certificates 1 ,7359000 190409000 695,000 125,000 Other Debt Conover Sewer Recapture 13890 1 ,890 Compensated Absences 297,433 16,796 125,056 189,173 Total Other Debt 299,323 16,796 1259056 191 ,063 $ 1790992323 1,5165796 1,2559056 17,361,063 3453000 45 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 6. Changes in Long-Term Debt (Cont.) Business-Type Activities Obligations Obligations Outstanding Outstanding Due April 30, April 30, Within 2006 Additions Deletions 2007 One Year General Obligation Alternate Revenue Source Bonds Series of 2004B - $ 37380,000 1255000 372557000 135,000 Series of 2005C 25000,000 353000 1 ,965,000 75,000 Series of 2005D 112300,000 11,300,000 Series of 2007A Refunding 35020,000 3,0205000 30,000 Total General Obligation Alternate Revenue Source Bonds 16,680,000 390203000 160,000 195540,000 2403000 Debt Certificates Series of 2002 Capital Appreciation* 353945594 117,325 22563,458 948,461 35,000 Series of 2003 - IRBB 158752000 80,000 1,7959000 805000 Series of 2003 43800,000 43000,000 800,000 Series of 2004A 1 ,465,000 140,000 123257000 145,000 Series of 2006A Refunding 52555,000 575557000 59000 Total Debt Certificates 11 ,534,594 5,6727325 6,783,458 10,4231461 2655000 Loans Payable IEPA Loan L17-013000 2395477 302680 2087797 31 ,787 IEPA Loan L17-115300 1,210,260 75,775 15134,485 775778 IEPA Loan L17-156300 114095385 1,409,385 56 880 Total Loans Payable 1 ,4499737 13409,385 1065455 2,752 667 166,445 Other Debt Compensated Absences 215861 37 790 145245 45 406 36,189 29,6865192 105139,500 720645158 32,761 ,534 707;634 *Note: $92,235 of the additions for this bond represents the accretion of interest. 46 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 6. Changes in Long-Term Debt (Cont.) Reconciliation to Statement of Net Assets: Governmental Business-Type Activities Activities Total Long-term Obligations Due Within One Year Bonds Payable $ 220,000 2409000 460,000 Loans Payable 166,445 166,445 Debt Certificates Payable 125,000 265,000 390,000 Compensated Absences 233,431 36,189 269,620 Long-term Obligations Due in More than One Year Bonds Payable 16,255,000 191300,000 35,5551000 Loans Payable 1,890 2,586,224 2,588,114 Debt Certificates Payable 570,000 10,158,461 10,728,461 Compensated Absences 189,173 %217 1983390 Total Debt $ 179594,494 32,761 ,536 507356,030 Governmental Activities: General Obligation Alternate Revenue Source Bonds Series of 2002 $625,000 payable to BNY Midwest Trust Company at an interest rate ranging from 3.00% to 4.75% and maturing December, 2012. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 60,000 183015 78,015 2009 65,000 15,556 8%556 2010 652000 129793 77,793 2011 7%000 %933 792933 2012 7%000 6,783 76,783 2013 75 000 3,563 78 563 $ 405,000 663641 471,641 47 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 6. Changes in Long-Term Debt (Cont.) Governmental Activities (Cont): General Obligation Alternate Revenue Source Bonds (Cont.) Series of 2005 $3,525,000 payable to BNY Midwest Trust Company at an interest rate ranging from 3.50% to 4.35% and maturing December, 2024. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 1421868 142,868 2009 142,868 142,868 2010 165,000 1423868 307,868 2011 170,000 137,093 307,093 2012 175,000 131,143 306,143 2013-2017 970,000 550,373 1 ,520,373 2018-2022 13185,000 337,833 12522,833 2023-2025 860,000 757348 935,348 $ 3,525,000 1,660,393 5,185,393 Series of 2005A $3,825,000 payable to BNY Midwest Trust Company at an interest rate ranging from 4.00% to 4.375% and maturing December, 2022. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 160,000 156,779 316,779 2009 1709000 150,379 320,379 2010 175,000 143,579 318,579 2011 1855000 136,579 321,579 2012 195,000 129,179 324,179 2013-2017 11130,000 520,894 1,650,894 2018-2022 1,445,000 266,241 11711,241 2023 3353000 145657 349,657 $ 3,795,000 1 ,518,287 57313,287 48 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 6. Changes in Long-Term Debt (Cont.) Governmental Activities (Cont.): General Obligation Alternate Revenue Source Bonds (Cont.) Series of 2005B $7,250,000 payable to BNY Midwest Trust Company at an interest rate ranging from 4.00% to 4.75% and maturing December, 2024. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 3213125 321,125 2009 252000 321,225 3463225 2010 257000 320,125 3452125 2011 75,000 319,125 394,125 2012 175,000 3163125 491,125 2013-2017 0203000 1,409,625 3,329,625 2018-2022 2,8552000 927,931 3,782,931 2023-2025 2,1753000 2093950 2,3841950 $ 72250,000 47145,231 11,395,231 Series of 2006 $ 1,500,000 payable to BNY Midwest Trust Company at an interest rate ranging from 4.75% to 4.80% and maturing December, 2024. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 100,810 100,810 2009 50,000 71,300 121,300 2010 15000 68,925 218,925 2011 150,000 617800 211,800 2012 175,000 543675 2293675 2013-2017 4003000 181,938 581,938 2018-2022 3002000 111,875 411 ,875 2023-2025 2759000 27,463 3023463 $ 1,500,000 678,785 2, 178,785 49 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 6. Changes in Long-Term Debt (Cont.) Governmental Activities (Cont): Debt Certificates Series of 2002A Refunding $1,280,000 payable to BNY Midwest Trust Company at an interest rate ranging from 2. 15% to 5.15% and maturing January, 2022. During fiscal year 2007, $925,000 of these Certificates were refunded from the proceeds of the Series of 2006A Refunding Debt Certificates. After the partial refunding, the Certificates bear an interest rate of 4.0% and mature in January, 2010. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 5000 6,400 563400 2009 55,000 45400 59,400 2010 553000 2,200 575200 $ 160,000 13,000 173,000 Series of 2004C $650,000 payable to Bernardi Securities at an interest rate ranging from 3.80% to 5.00% and maturing December, 2012. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 75,000 22,820 979820 2009 85,000 19,745 104,745 2010 903000 16,515 106,515 2011 95,000 12,825 107,825 2012 95,000 8,740 103,740 2013 95,000 43465 999465 $ 535,000 85,110 620, 110 Loans Payable Conover Sewer Recapture $1,890 owed to John Conover as reimbursement for sewer extensions. The loan is due in FY 2023. 50 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 6. Changes in Long-Term Debt (Cont.) Business-Type Activities: General Obligation Alternate Revenue Source Bonds Series of 2004B (Alternate Revenue Service) $3,500,000 payable to BNY Midwest Trust Company for improvements to the Waterworks and Sewerage System of the City. The Series 2004B G.O. Bonds bear interest ranging from 2.50% to 4.00%. The principal matures December 30, 2018. Debt service to rnaftl!;T ?_ 22 lcl!uws: Year Ended April 30 Principal Interest Total 2008 $ 135,000 114,513 249,513 2009 140,000 1112138 251, 138 2010 145,000 107,288 2527288 2011 155,000 103,300 258,300 2012 160,000 98,650 258,650 2013-2017 1,630,000 379,375 2,009,375 2018-2019 890,000 53,800 943,800 $ 3,2551000 968,064 45223,064 Series of 2005C $2,000,000 payable to BNY Midwest Trust Company at an interest rate ranging from 3.5% to 5.5% and maturing December, 2024. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 75,000 88,925 163,925 2009 8000 86,300 166,300 2010 80,000 83,500 163,500 2011 85,000 80,700 165,700 2012 90,000 773725 167,725 2013-2017 5009000 334,875 834,875 2018-2022 6153000 220,525 835,525 2023-2025 440 000 48 950 488,950 $ 1 ,965,000 1,0213500 29986,500 51 UNITED CITY OF YORKVELLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 6. Chanties in Lone-Term Debt (Cont.) Business-Type Activities (Cont): General Obligation Alternate Revenue Source Bonds (Cont.) Series of 2005D $11,300,000 payable to BNY Midwest Trust Company at an interest rate of 4.150% and maturing December, 2016. This bond was issued to finance the construction of the Rob Roy Creek Interceptor, which the City agreed to fund as part of an intergovernmental agreement with the Yorkville-Bristol Sanitary District dated June of 2004. Principal and interest payments for this bond shall be paid from sewer co*m?rt+pns fees, infrastructure participation fees, and, if those sources are not sufficient, property taxes. :".s - -of April 30, 2007, no such taxes have been extended by the City. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 468,950 468,950 2009 4682950 468,950 2010 1,000,000 468,950 1 ,468,950 2011 1,0002000 427,450 1,427,450 2012 1,600,000 3852950 1,985,950 2013-2016 7970%000 9547500 8,654 500 $ 115300,000 3,1749750 14,474,750 52 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 6. Chaneesin Long-Term Deb (Cont.) Business-Type Activities (Cont): General Obligation Alternate Revenue Source Bonds (Cont.) Series of 2007A Refandine $3,020,000 payable to The Bank of New York Trust Company at an interest rate ranging from 4.0% to 4.25% and maturing December, 2022. The proceeds from this bond issue were used to refund a portion of the Series of 2003 Debt Certificates. Debt service to maturity is as follows: --- --- - - Year Ended April 30 Principal Interest Total 2008 $ 3000 104,871 134,871 2009 101000 125,066 135,066 2010 10,000 124,666 134,666 2011 10,000 124,266 134,266 2012 10,000 123,866 133,866 2013-2017 70,000 611 ,873 681,873 2018-2022 2, 130,000 510,825 2,640,825 2023 750,000 305000 780,000 $ 3,020,000 1,755,433 4,775,433 53 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 6. Changes in Long-Term Debt (Cont.) Business-Type Activities (Cont): Debt Certificates Series 2002 Capital Appreciation Debt Certificates During fiscal year 2003, the City issued $2,899,365 in capital appreciation debt certificates. During fiscal year 2007, a portion of these Certificates were refunded with the proceeds from the Series of 2006A Refunding Debt Certificates. The Series 2002 Certificates outstanding as of April 30, 2007 totaling $948,461 bear interest ranging from 2.5% to 4.5%. Interest is not paid but rather accretes to principal each May 1 . After the partial refunding, i .cipa: matures on May 1, 2004 - May 1, 2012 in accreted values totaling $1,105,000. The debt payment schedule to maturity for the Capital Appreciation Debt Certificates is as follows: Fiscal Series 2002 Capital Year Appreciation Debt Certificates Ended Principal April 30 Accretion Repayment 2008 $ 39,651 35,000 2009 39,013 60,000 2010 34,787 145,000 2011 273200 215,000 2012 15,888 285,000 2013 365,000 $ 156,539 1,105,000 Accreted Value at April 30, 2007 $ 948,461 54 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 6. Changes in Long-Term Debt (Cont.) Business-Type Activities (Cont): Debt Certificates (Cont.) Series 2003 Illinois Rural Bond Bank $2,035,000 payable to U.S. Bank National Association at an interest rate ranging from 1.60% to 5.20% and maturing February 1, 2023. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 80,000 81,795 161,795 2009 85,000 79,475 164,475 2010 85,000 76,713 161,713 2011 90,000 73,653 1637653 2012 95,000 70,143 165,143 2013-2017 530,000 286,568 816,568 2018-2022 675,000 1465753 821,753 2023 155,000 7 920 162,920 $ L7957000 823,020 2,618,020 55 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 6. Changes in Long-Term Debt (Cont.) Business-Type Activities (Cont): Debt Certificates (Coot.) Series 2003 Debt Certificates $4,800,000 payable to BNY Midwest Trust Company at an interest rate ranging from 3.80% to 5.00 % and maturing December 15, 2022. The Series 2003 Debt Certificates are being issued to finance improvements to the City's water system. During fiscal year 2007, $4,000,000 of this issue was refunded by the proceeds from the Series of 2006A Refunding Debt Certificates and the Series of 2007A General Obligation Refunding Bonds. After the partial refunding, the Certificates bear an interest rate : re -e Go 3.80% to 4.35% and mature in December, 2018. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 33,150 33,150 2009 33,150 33, 150 2010 33,150 33,150 2011 333150 332150 2012 33,150 33,150 2013-2017 400,000 142,550 542,550 2018-2019 400 000 30,350 4307350 $ 80000 338,650 1,138,650 Series 2004A Debt Certificates $ 1,600,000 payable to BNY Midwest Trust Company at an interest rate ranging from 1 .40% to 3.60% and maturing December 30, 2014. The Series 2004A Debt Certificates are being issued to provide funds to extend sanitary sewer services. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 145,000 38,948 183,948 2009 150,000 357975 185,975 2010 1557000 327525 187,525 2011 160,000 28,573 1883573 2012 170,000 24,093 1943093 2013-2015 545 000 38,627 583,627 $ 1,3251000 198,741 1,523 741 56 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 6. Changes in Long-Term Debt (Cont.) Business-Type Activities (Cont): Debt Certificates (Cont,) Series 2006A Refunding Debt Certificates $5,555,000 payable to The Bank of New York Trust Company for the partial refunding of the Series of 2002 Capital Appreciation Debt Certificates, Series of 2002A Debt Certificates, and Series of 2003 Debt Certificates. The Series of 2006A Certificates bear interest at state ranging from 4.0% to 4.20% and mature in December, 2022. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 5,000 233,324 238,324 2009 10,000 226,206 236,206 2010 MOW 225,806 235,806 2011 7000 225,406 295,406 2012 7000 222,606 292,606 2013-2017 2,075,000 942,631 3,017,631 2018-2022 3,060,000 4417531 3,501 ,531 2023 2553000 10,518 265,518 $ 5,555,000 2,528,030 8,0835030 57 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 6. Changes in Long-Tenn Debt (Cont.) Business-Type Activities (Cont.): Loans Payable IEPA Loan L17-013000 $549,081 payable to the Illinois Environmental Protection Agency for sewer construction assistance at 3.58% interest, maturing in January of 2013. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 31,787 7,193 38,980 2009 32,935 67045 382980 2010 34,125 4,855 38,980 2011 35,357 33623 38,980 2012 36,635 2,345 38,980 2013 37,958 1,023 383981 $ 208,796 25,085 233,881 IEPA Loan L17-115300 $ 1,656,809 payable to the Illinois Environmental Protection Agency for sewer construction assistance at 2.625% interest, maturing in September of 2019. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 77,778 29,273 107,051 2009 79,833 27,218 107,051 2010 81,942 25,109 107,051 2011 84, 107 22,944 107,051 2012 86,329 20,721 107,050 2013-2017 467,092 68,162 535,254 2018-2020 257,404 10,223 267,627 $ 1 , 134,485 203,650 1 ,338, 135 58 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 6. Changes in Long-Term Debt (Cont.) Business-Type Activities (Cont.): Loans Payable (Cont.) IEPA Loan L17-156300 $1,409.386 payable to the Illinois Environmental Protection Agency for sewer construction assistance at 2.50% interest, maturing in August of 2026. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 5600 43,618 100,498 2009 58,311 33,450 91 ,761 2010 593778 31,983 91 ,761 2011 61,281 30,480 91,761 2012 62,823 28,938 91,761 2013-2017 338,632 120175 458,807 2018-2022 383,423 75,384 458,807 2023-2027 3883258 22,668 4109926 $ L409,386 386,696 1 ,796,082 59 UNITED CITY OF YORKVIZLE, II.LINOIS Notes to the Financial Statements (Cont.) April 30, 2007 7. Transfers The following transfers were made during the fiscal year between funds within the primary government: Transfers Transfers In Out General Library 352430 Nonmajor Governmental; $ 167000 15605,015 Water Improvement & Expansion 200,000 220,000 Sanitary Improvement & Expansion 150,000 1503000 Water 11175,000 Sewer Maintenance - - 70,000 Total General 13611 ,000 29010,445 Library General 352430 Nonmajor Governmental General 1,605,015 Library 16,000 Nonmajor Governmental 270,990 270,990 Water 50,000 Sewer Maintenance 302000 Total Nonmajor Governmental 1,956,005 286,990 Water Improvement & Expansion General 22%000 2007000 Water 1,98%385 Sewer Maintenance 107,051 Total Water Improvement & Expansion 22%000 2,287,436 Sanitary Improvement & Expansion General 15%000 150,000 Nonmajor Governmental 640,041 Sewer Maintenance 174,559 Total Sanitary Improvement & Expansion 150,000 964,600 Water General 1,175,000 Nonmajor Governmental 5%000 Water Improvement & Expansion 1 ,9801385 Total Water 1 ,980,385 1 ,225,000 Sewer Maintenance General 1 ,519,737 Nonmajor Governmental 30,000 Water Improvement & Expansion 107,051 Sanitary Improvement & Expansion 8143600 Total Sewer Maintenance 921 ,651 1 ,549,737 Total $ 6,874,471 8,3243208 60 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 7. Transfers (Cont.) The following transfers were made during the fiscal year between funds within the primary government: Purpose of significant transfers is as follows: $ 1 ,015, 107 transferred from General Fund to Parks & Recreation Fund to supplement Parks & Recreation. $640,041 transferred from Sanitary Improvement & Expansion Fund to Sewer Maintenance Fund to cover debt service payments. $346,070 transferred from Water Improvement & Expansion Fund to Water Fund to cover debt service payments. $ 1,634,315 transferred from Water Improvement & Expansion Fund to Water Fund for capital asset purchases. $ 1,175,000 transferred from Water Fund to General Fund to cover debt service payments. Within the fund financial statements, the transfer of certain long-term debt issues, totaling $ 1,449,737, were made from the Sewer Maintenance Fund to governmental activities. As the transfer does not represent current financial resources, there is no offsetting transfer in governmental funds. The net results of the transfer are reflected in the Statement of Activities. 61 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 8. Interfand Receivables and Payables Interfund receivables and payables as of April 30, 2007 are summarized below: Due From Due to Other Funds Other Funds General Library S 160,562 Nonmajor Governmental 944,235 1 ,143,359 Water Operating 382,952 1 ,5422364 Water Improvement & Expansion 1,136,179 286,280 Sewer Maintenance 122,358 1,447,362 Sanitary Improvement & Expansion 129J48 780770 Total General 25876,034 5,200135 Library 160,562 General Nomnajor Governmental General 1,143,359 944,235 Nonmajor Governmental 39,224 39,224 Water Improvement & Expansion 1105780 Sanitary Improvement & Expansion 160,010 Water Operating 84,730 76,626 Sewer Maintenance 7,500 89,927 Total Nonmajor Governmental 1,5457603 1 ,1503012 Water Operating General 1,5421364 382,952 Nonmajor Governmental 76,626 84,730 Sewer Maintenance 8442304 Total Water Operations 196182990 113115986 Water Improvement & Expansion General 286,280 1,136,179 Nonmajor Governmental 110,780 Total Water Improvement & Expansion 2865280 1,246,959 Sewer Maintenance General 1,447,362 122,358 Nonmajor Governmental 892927 73500 Water Operating 844,304 Sanitary Improvement and Expansion 4.186,092 Total Sewer Maintenance 223817593 4,315,950 Sanitary Improvement and Expansion General 780770 129,748 Nonmajor Governmental 160,010 Sewer Maintenance 42186,092 Total Sanitary Improvement and Expansion 419669862 2892758 Total S 13,6753362 1356759362 62 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 8. Interfund Receivables and Payables (Cont.) Purpose of significant interfund receivables and payables are as follows: • $ 160,562 due from the Library Fund to the General Fund for repayment of bond interest paid on behalf of the Library. Repayment is expected within one year. • $944,235 due from Nonmajor Governmental, $1,136, 179 due from Water Improvement & Expansion to the General Fund and $1,542,364 due to Water Operations and $1,447,362 due to Sewer Maintenance Fund from the General Fund for interfund borrowings. Repayment is expected within one year. • $799,236 due from Water Operations Fund to the Seller Mn—`.en_nce Fund for capital assets transferred to the Water Operations Fund. Repayment is expected within one year. • $4, 186,092 due from the Sewer Maintenance Fund to the Sanitary Improvement & Expansion Fund for capital asset purchases during the year. Repayment is expected within one year. 9. Fund Equity The following adjustments and corrections were recorded in beginning fund balances/net assets: Governmental Activities Net Asset Balance as Previously Reported $ 53,0317560 Correction of Error in the Prior Year Recording of Capital Assets, Net of Accumulated Depreciation Taken in Prior Years (2,222,954) Adjusted Beginning Net Assets $ 50,808,606 Business-Type Activities Net Asset Balance as Previously Reported $ 17,982,088 Correction of Error in the Prior Year Recording of Capital Assets, Net of Accumulated Depreciation Taken in Prior Years (420,746) Adjusted Beginning Net Assets $ 173561 ,342 Water Operating Fund Net Asset Balance as Previously Reported $ 12,903,938 Correction of Error in the Prior Year Recording of Capital Assets, Net of Accumulated Depreciation Taken in Prior Years (2117253) Adjusted Beginning Fund Balance $ 12,6921685 Sewer Maintenance Fund Net Asset Balance as Previously Reported $ 1,815,378 Correction of Error in the Prior Year Recording of Capital Assets, Net of Accumulated Depreciation Taken in Prior Years (209,493) Adjusted Beginning Net Assets $ 1 ,605,885 63 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 10. Defined Pension Benefit Plans A. Illinois Municipal Retirement Fund: The City's defined benefit pension plan, Illinois Municipal Retirement (IMRF) provides retirement, disability, annual cost of living adjustments and death benefits to plan members and beneficiaries. IMRF is an agent multiple employer pension plan that acts as a common investment and administrative agent for local Governments and school districts in Illinois. The Illinois Pension Code establishes the benefit provisions of the plan that can only be amended by the Illinois General Assembly. IMRF issues a publicly available financial report that includes financial statements and required supplementary information. That report may be obtained by writing to the Illinois Municipal Retirement Fund, 2211 York Road,,Suite 500, Oak Brook, Illinois 60523. Employees participating in IMRF are required to contribute 4.50% of their annual covered salary. The member rate is established by state statute. The City is required to contribute at an actuarially determined rate. The employer rate for calendar year 2006 was 7.90% of payroll. The employer contribution requirements are established and may be amended by the IMRF Board of Trustees. IMRF's unfunded actuarial accred liability is being amortized as a level percentage of projected payrolls on a closed basis (overfunded liability amortized on open basis). The remaining amortization period at December 31, 2006 was 26 years. For December 31, 2006, the City's annual pension cost of $202,667 was equal to City's required and actual contributions. The required contribution was determined as part of the December 31, 2004 actuarial valuation using the entry age actuarial cost method. The actuarial assumptions included (a) 7.50% investment rate of return (net of administrative expenses), (b) projected salary increases of 4.00% a year attributable to inflation, (c) additional projected salary increases ranging from 0.4% to 11 .6% per year depending on age and service, attributable to seniority/merit, and (d) post-retirement benefit increases of 3% annually. The actuarial value of IMRF assets was determined using techniques that smooth the effects of short-term volatility in the market value of investments over a five-year period with a 15% corridor. The assumptions used for the 2006 actuarial valuation were based on the 2002 — 2004 Experience Study. TREND INFORMATION Actuarial Annual Percentage Net Valuation Pension ofAPC Pension Date Cost (APC) Contributed Obligation 12/31/2006 $ 202,667 100% 0 12/31/2005 1757120 100% 0 12/31/2004 174,635 100% 0 12/31/2003 131,995 100% 0 12/31/2002 66,662 100% 0 12/31/2001 105,124 100% 0 64 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 10. Defined Pension Benefit Plans (Cont.) B. Police Pension During fiscal year 2002, the City and members of the police force began making contributions to the newly formed Police Pension Fund. The following is a description of the plan: Plan Description: Police sworn personnel are covered by the Police Pension Fund, which is a defined benefit single- employer pension plan. Although this is a single-employer pension plan, the defined benefits and employee and employer contributions levels are governed by Illinois Compiled Statutes (40 ILCS 5/3) and may be amended only by the Illinois legislature. The City accounts for the plan as :: p -iz= trust fund. At April 30, 2004, the Police Pension Fund membership consisted of: Retirees and Beneficiaries Currently Receiving Benefits and Terminated Employees Entitled to Benefits but Not Yet Receiving Them Current Employees Vested Nonvested Total The following is a summary of the Police Pension Fund as provided for in Illinois Compiled Statutes. The Police Pension Fund provides retirement benefits as well as death and disability benefits. Employees attaining the age of 50 or more with 20 or more years of creditable service are entitled to receive an annual retirement benefit of one-half of the salary attached to the rank held on the last day of service, or for one year prior to the last day, whichever is greater. The pension shall be increased by 2% of such salary for each additional year of service over 20 years up to 30 years, and 1% of such salary for each additional year of service over 30 years, to a maximum of 75% of such salary. Employees with at least 8 years but less than 20 years of credited service may retire at or after age 60 and receive a reduced benefit. The monthly pension of a police officer who retired with 20 or more years of service after January 1, 1977, shall be increased annually, following the first anniversary date of retirement and be paid upon reaching the age of at least 55 years, by 3% of the original pension and 3% simple interest annually thereafter. Summary of Significant Accounting Policies and Plan Asset Matters Basis of Accounting — The financial statements are prepared using the cash basis of accounting. Employee contributions are recognized as additions in the period in which employee services are performed. Method Used to Value Investments — Investments are reported at fair value. Short-term investments are reported at cost, which approximates fair value. Investment income is recognized when earned. Gains and losses on sales and exchanges of fixed-income securities are recognized on the transaction date. 65 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 10. Defined Pension Benefit Plans (Cont.) B. Police Pension (Cont.) Contributions Covered employees are required to contribute 9.91% of their base salary to the Police Pension Fund. If an employee leaves covered employment with less than 20 years of service, accumulated employee contributions may be refunded without accumulated interest. The City is required to contribute the remaining amounts necessary to finance the plan as actuarially determined by an enrolled actuary at the Illinois Department of Insurance. Future administrative costs are expected to be financed through investment earnings. C. Annual Pension Costs Employer contributions have been determined as follows: Illinois Municipal Police Retirement Pension Actuarial Valuation Date December 31, April 30, 2006 2006 Actuarial Cost Method Entry Age Entry Age Normal Normal Asset Valuation Method 5 Year Market Smoothed Market Amortization Method Level Percentage Level Percentage of Payroll of Payroll Amortization Period 26 Years, 30 Years, Closed Closed Significant Actuarial Assumptions: a) Rate of Return on Present and Future 7.50% 7.50% Assets Compounded Compounded Annually Annually b) Projected Salary Increase - Attributable 4.00% 5.50% to Inflation Compounded Compounded Annually Annually c) Additional Projected Salary Increases - .40% - 11.60% Not Available Seniority/Merit 66 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements (Cont.) April 307 2007 10. Defined Pension Benefit Plans (Cont.) C. Annual Pension Costs (Cont.) The NPO (asset) is the cumulative difference between the APC and the contributions actually made. Employer annual pension costs (APC), actual contributions and the net pension obligation (NPO) (asset) are as follows: Illinois Illinois Calendar Municipal Fiscal Police Year Retirement Year Pension Annual Pension Cost (APC) 2004 $ 174)635 2004 N/A 2005 175,120 2005 N/A 2006 202,667 2006 231,960 Actual Contribution 2004 174,635 2004 183,411 2005 175,120 2005 206,231 2006 202,667 2006 231,124 Percentage ofAPC 2004 100% 2004 N/A Contributed 2005 100% 2005 N/A 2006 100% 2006 99.6% Net Pension Obligation 2004 2004 N/A 2005 2005 N/A 2006 2006 836 N/A — The police pension fund was formed during fiscal year 2002; no actuarial valuation was performed for fiscal years 2004 and 2005. The net pension obligation (asset) has been calculated as follows: Police Pension Annual Required Contributions $ 231,960 Interest on Net Pension Obligation Adjustment to Annual Required Contribution Annual Pension Cost 231,960 Contributions Made 231,124 Increase (Decrease) in Net Pension Obligation (Asset) 836 Net Pension Obligation (Asset), Beginning of Year Net Pension Obligation (Asset), End of Year $ 836 67 UNITED CITY OF YORKVII.LE, ILLINOIS Notes to the Financial Statements (Cont.) April 30, 2007 11 . Risk Management The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. These risks are covered by commercial insurance purchased from independent third parties. The City also purchased its employee health and accident insurance from commercial carriers. Settled claims from these risks have not exceeded commercial insurance coverage for the past three years. There were no significant reductions in insurance coverage during the fiscal year ended April 30, 2007. 68 REQUIRED SUPPLEMENTARY INFORMATION UNITED CITY OF YORKVILLE, ILLINOIS Required Supplementary Information Illinois Municipal Retirement Fund April 30, 2007 Schedule of Funding Progress Actuarial Unfunded UAAL as a Actuarial Accrued (Overfunded) Percentage Actuarial Value of Liabilities (AAL) AAL Funded Covered of Covered Valuation Assets Entry Age (UAAL) Ratio Payroll Payroll Date (a) (b) (b-a) (a/b) (c) (b-a)/c 12/31/2006 $ 3,574,710 33290,143 (284,567) 108.65 % 2,565,402 (11 .09) % 12/31/2005 3,2139956 2,925,186 (288.770) 109.87 2,1515352 (13.42) 12/31/2004 2,759,166 21517,686 (241,480) 109.59 11734,213 (13.92) 12/31/2003 239153820 2,6941940 (220,880) 108.20 1,425,431 (15.50) 12/31/2002 2,634,906 2,415,010 (2199896) 109.11 1,194,657 (18.41) 12/31/2001 3,5305307 3,819,354 289,047 92.43 12757,922 16.44 On a market value basis, the actuarial value of assets as of December 31, 2006 is $3,879,496. On a market basis, the funded ratio would be 117.91%. Schedule of Employer Contributions Actuarial Annual Valuation Employer Required Percent Date Contributions Contributions Contributed 12/31/2006 $ 202,667 202,667 100.0 % 12/31/2005 175,120 175,120 100.0 12/31/2004 1743635 174,635 100.0 12/31/2003 131,995 131,995 100.0 12/31/2002 66,662 66,662 100.0 12/31/2001 105,124 105,124 100.0 Digest of Changes - Assumptions The actuarial assumptions used to determine the actuarial accrued liability for 2006 are based on the 2002-2004 Experience Study. The principal changes were: - The 1994 Group Annuity Mortality implemented. - For regular members, fewer normal and early retirements are expected to occur. 69 UNITED CITY OF YORKVILLE, ILLINOIS Required Supplementary Information Police Pension Fund April 30, 2007 Schedule of Funding Progress Actuarial Unfunded UAAL as a Actuarial Accrued (Overfunded) Percentage Actuarial Value of Liabilities (AAL) AAL Funded Covered of Covered Valuation Assets Entry Age (UAAL) Ratio Payroll Payroll Date (a) (b) (b-a) (a/b) (c) (b-a)/c 4/30/2006 $ 1 ,583,047 57031,506 3,448,459 31 .46 % 1 ,296,753 265.9 % 4/30/2005 NA ..A NA NA NA NA 4/30/2004 NA NA NA NA NA NA 4/30/2003 517,894 31418,034 23900,140 15.15 789,173 367.5 4/30/2002 NA NA NA NA NA NA 4/30/2001 NA NA NA NA NA NA NA - The pension fund was formed during fiscal year 2002; no acturial valuation was performed for fiscal years 2004 and 2005. Schedule of Employer Contributions Actuarial Annual Valuation Employer Required Percent Date Contributions Contributions Contributed 4/30/2006 $ 206,351 N/A N/A % 4/30/2005 231,124 231,960 99.6 4/30/2004 N/A 4/30/2003 117,713 175,120 148.8 70 GOVERNMENTAL FUND TYPES GENERAL FUND UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues - Budget and Actual General Fund For the Year Ended April 30, 2007 Variance from Original Final Budget Budget Budget Actual Over (Under) Property Taxes Property Taxes $ 1,589,133 12589,133 11337,599 (251 ,534) Township Road and Bridge Taxes 105,000 105,000 9%155 (52845) Total Property Taxes 13694,133 196943133 134365754 (257,379) Intergovernmental Sales Tax 2,845,000 2,845,000 2,676,261 (168,739) Income Tax 885,000 885,000 1,040678 1552678 Municipal Utility Tax 375,000 375,000 463,480 88,480 Other Taxes Personal Property Replacement Taxes 10,000 10,000 207233 10,233 NICOR Franchise Taxes 250,000 250,000 2322616 (17,384) Cable TV Franchise Taxes 90,000 90,000 138,527 487527 Telephone Franchise Taxes 425,000 425,000 448,351 23,351 Hotel Tax 20,000 20,000 195728 (272) State Use Tax 137,000 137,000 1455026 8,026 Total Intergovernmental 5,0373000 5,037,000 531847900 147,900 Licenses, Permits and Fees Development Fees - Public Works 13475,000 1,4755000 13153,125 (321,875) Road Contribution Fee 1,5003000 1,500,000 850,661 (649,339) Liquor Licenses 26,000 26,000 15,691 (1%309) Other Licenses 4,500 4,500 19518 (2,982) Building Permits 1,5507000 1,5507000 1,278,672 (2712328) Filing Fees 25,000 25,000 9,860 (15,140) Garbage Surcharge 227,648 227,648 248,024 20,376 Collection Fees - YBSD 35,000 353000 32,916 (2,084) Engineering Capital Fee 522000 523000 38,900 (13,100) Ordinance Fees 2,500 2,500 23925 425 Traffic Signal Revenue 5,000 5,000 (5,000) Total Licenses, Permits and Fees 4,902,648 4,902,648 3,6323292 (1,270,356) Fines 75,000 75,000 88,841 13,841 Investment Income 75,000 75,000 153,890 78,890 Grants COPS Grant - Vests 2,500 25500 59280 2,780 Other Grants 30,000 30,000 2227540 192,540 Police State Tobacco Grant 1,250 19250 1,540 290 Total Grants 33,750 33,750 229,360 195,610 (Cont.) 71 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues - Budget and Actual General Fund For the Year Ended April 30, 2007 Variance from Original Final Budget Budget Budget Actual Over (Under) Other Revenue Reimbursements - Police Training 11,805 11,805 (112805) Donations 12,390 12,390 4,220 (81170) Reimbursements - Police Protection 3,000 3,000 3,308 308 Miscellaneous Income 10,000 10,000 291 ,836 2815836 Toiai vtim Revenue 37,195 37, 195 2999364 262,163 Total Revenues $ 111854,726 $ 11,854,726 11,025,401 (829,325) 72 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Expenditures - Budget and Actual General Fund For the Year Ended April 30, 2007 Variance from Original Final Budget Budget Budget Actual Over (Under) General Government Finance and Administration Salaries - Mayor $ 77500 7,500 7,394 (106) Salaries - City Clerk 3,600 3,600 49500 900 Salaries - City Treasurer 3,600 37600 -4,705 105 Salaries - Alderman 29,080 29,080 30,970 11890 Salaries - Liquor Commissioner 1 ,000 1 ,000 1,281 281 Salaries - City Attorney 11 ,502 11 ,502 11,503 1 Salaries - Administrative 626,215 6935715 715,063 21 ,348 Salaries - Part Time 50,000 35,000 28,909 (6,091) Salaries - Overtime 13500 3,600 3,691 91 MSI - Employee Payroll Withholdings 17,188 17,188 Benefits - Unemploy. Comp. Tax 12,000 195255 203308 1 ,053 Benefits - Health Insurance 852,458 852,458 753,400 (99,058) Benefits - Group Life Insurance 74,049 23,668 22,126 (1 ,542) Benefits - Dental/Vision Asst 23,668 74,049 75,193 15144 Legal Services 55,000 150,000 1883534 38,534 Audit Fees and Expenses 2,675 48,675 49,083 408 Accounting Assistance 55000 31000 2,785 (215) Employee Assistance 4,500 4,500 3,068 (13432) Codification 5,000 5,000 17822 (31178) Building Inspections 1 ,115,000 171157000 990,782 (124,218) Insurance - Liability and Property 130,000 169,720 137,233 (32,487) Contractual Services 40,000 38,000 1142563 76,563 Special Census (19) (19) Cable Consortium Fee 30,000 30,000 39,923 9,923 Office Cleaning 7,500 7,500 7,737 237 Maintenance - Office Equipment 500 500 129 (371) Maintenance - Computers 2,000 2,000 1 ,364 (636) Maintenance - Photocopiers 19,392 22,000 22,530 530 Wearing Apparel 1 ,140 28 28 Facade Program 30,000 Telephone 153000 15,000 18,758 3,758 Acctg System Service Fee 8,500 99652 9,652 Cellular Telephone 22300 2,300 2,654 354 Telephone Systems Maintenance 112000 52000 3,648 (1 ,352) Dues 5,000 52000 5,197 197 Illinois Municipal League Dues 781 900 900 Subscriptions 900 500 733 233 Training and Conferences 13,000 185508 19,441 933 (Cont.) 73 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Expenditures - Budget and Actual General Fund For the Year Ended April 30, 2007 Variance from Original Final Budget Budget Budget Actual Over (Under) General Government (Cont.) Finance and Administration (Cont.) Travel Expenses 17,000 3,000 2,931 (69) Promotional/Marketing 9,577 577 2,941 2,364 Public Relations 18,000 162000 89570 (73430) Sponsorships 1 ,500 1,500 620 (880) Contingencies 595,000 5809179 334,355 (245,824) Office Supplies 15,000 15,000 152616 616 Operating Supplies 10,000 12,450 14,435 1,985 Postage and Shipping 12,500 17,500 16,257 (1,243) Printing and Copying 11,000 152180 20,525 53345 Publishing and Advertising 55000 57000 3,866 (19134) Marketing - Hotel Tax 20,000 205000 192332 (668) IMRF Participants 49,471 54,471 55,136 665 Social Security and Medicare 56,151 51 ,151 62,202 11,051 Computer Equipment and Software 30,000 28,000 28,114 114 Office Equipment 5,000 3,000 2,876 (124) City Tax Rebate 500 22000 57 (1,943) NICOR Gas 30,000 24,144 25,881 1 ,737 Sales Tax Rebate 450,000 500,000 600,253 100,253 Total Finance and Administration 4,536,059 49759,962 4,529,743 (230,219) City Hall and Grounds Salaries - Employees 313,306 265,000 271 ,075 67075 Salaries - Overtime 1,000 15000 800 (200) Contractual Services 50,000 53)000 94,026 41 ,026 GIS System 5,000 5,000 294 (47706) Fees 23000 2,000 1,000 (1,000) Maintenance - Vehicles 2,000 2,000 12482 (518) Maintenance - Office Equip 1,000 1,000 164 (836) Maintenance - Computers 3,000 3,000 487 (2,513) Wearing Apparel 1 ,400 1 ,400 269 (1,131) Cellular Telephone 3,360 3,360 2,537 (823) Dues 400 400 339 (61) Training and Conferences 6,000 33000 552 (2,448) Travel Expense 1 ,000 1,000 496 (504) Tuition Reimbursement 1 ,245 1 ,245 (1 ,245) Books and Publications 200 200 (200) Engineering Supplies 31000 3,000 2,205 (795) Office Supplies 2,500 2,500 12563 (937) 74 (Cont.) UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Expenditures - Budget and Actual General Fund For the Year Ended April 30, 2007 Variance from Original Final Budget Budget Budget Actual Over (Under) General Government (Cont.) City Hall and Grounds (Cont.) Printing and Copying 27000 2,000 1 ,853 (147) Engineering Capital 52,000 52,000 39,691 (12,309) IMRF Participants 24,830 24,830 21,193 (3,637) Social acwrity auu Medicare 24,044 24,044 20403 (31641) Computer Equipment and Software 7,900 72900 9,224 1,324 Office Equipment 32000 37000 892 (2,108) Total Village Hall and Grounds 5103185 4613879 470545 81666 Total General Government 5,046,244 53221,841 5,000,288 (221 ,553) Public Safety Police Department Salaries - Employees 8225230 822,230 859,924 37,694 Salaries - Licutmant/Sergeant 612,203 612,203 606,857 (55346) Salaries - Cops 106,226 106,226 116,455 10,229 Salaries - Crossing Guard 19,500 19,500 18,824 (676) Salaries - Police Clerks 1225418 122,418 128,326 5,908 Salaries - Part Time 35,000 35,000 21,895 (13,105) Salaries - Overtime 659000 653000 47,584 (17,416) Cadet Program 22,000 22,000 185324 (3,676) Legal Services 205000 29,000 33,874 45874 Maintenance - Equipment 8,400 85814 83600 (214) Maintenance - Vehicles 28,000 325000 359405 3,405 Maintenance - Office Equipment 2,625 2,625 2,625 Maintenance - Computers 69000 6,118 67000 (118) Weather Warning Siren Maintenance 6,000 62000 6,520 520 Wearing Apparel 30,000 30,000 29,656 (344) Cops Grant Iv - Vests 3,000 3,000 3,471 471 Clasy Grant 1,000 11000 12000 Psychological Testing 1,750 3,250 3,250 Health Services 3,500 7,500 73527 27 Telephone 20,000 16,000 17,245 19245 Cellular Telephone 14,500 14,500 142524 24 Mtd-Alerts Fee 8,450 7,918 5,038 (2,880) Dues 2,500 2,500 2,500 Subscriptions 350 350 346 (4) Training and Conference 19,950 193950 16,532 (3,418) Travel Expenses 10500 10,500 8,735 (1 ,765) 75 (Cont.) UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Expenditures - Budget and Actual General Fund For the Year Ended April 30, 2007 Variance from Original Final Budget Budget Budget Actual Over (Under) Public Safety (Cont.) Police Department (Cont.) Community Relations 7,800 11,800 11,685 (115) Police Commission 215000 10,000 8,333 (11667) Tuition Reimbursement 14,000 14,000 13,328 (672) Police Recruit Academy 10,500 10,500 197340 8,840 Gun Range Fees 700 700 400 (300) SRT Fee 3,500 3,500 3,490 (10) Office Supplies 6,825 7,803 7,751 (52) Operating Supplies 16,800 19,800 207027 227 Postage and Shipping 31500 3,500 3,635 135 Printing and Copying 4,725 5,725 5,484 (241) Publishing and Advertising 1 ,500 522 521 (1) Gasoline 63,000 63,000 609618 (2,382) Ammunition 5,500 5,500 53439 (61) IMRF Participants 91671 9,671 10,344 673 Social Security and Medicare 137,591 137,591 139,421 1,830 Police Pension 250,000 250,000 248,988 (1 ,012) Computer Equipment and Software 9,500 9,500 8,716 (784) Bike Patrol 2,500 11500 1 ,192 (308) Total Police Department 275599714 2,5705214 2,589,749 19,535 Total Public Safety 2,5591714 2,570,214 2,589,749 19,535 Public Works Building and Zoning Employee Salaries 218,000 115,000 121,163 6,163 Legal Services 20,000 40,000 28,805 (11,195) Contractual Services 80,000 45,000 557415 10,415 Planning Consultant 70,000 38,000 37,958 (42) Economic Development 45,000 45,000 45,000 Cellular Telephone 1,000 1,500 1,059 (441) Dues 1,000 2,000 1,753 (247) Training and Conferences 6,000 5,000 5,175 175 Travel Expense 3,000 2,000 2,479 479 Operating Supplies 5,000 10,500 5,761 (4,739) Printing and Copying 2,500 2,500 521 (17979) Publishing and Advertising 85000 4,000 3,040 (960) Books and Maps 4,000 47000 2,469 (1,531) 1MRF Participants 17,222 17,222 9,345 (7,877) 76 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Expenditures - Budget and Actual General Fund For the Year Ended April 30, 2007 Variance from Original Final Budget Budget Budget Actual Over (Under) Public Works (Cont.) Building and Zoning (Cont.) Social Security and Medicare 162677 16,677 9,221 (72456) Computer Equipment and Software 25,000 50,000 47,630 (2,370) Office Equipment 3,000 18,000 19314 (169686) Total Building and Zoning 525,399 4169399 378,108 (38,291) Streets and Alleys Salaries - Employee 225,437 215,000 222,007 75007 Salaries - Part Time 85500 57000 3,096 (1 ,904) Salaries - Overtime 20,000 20,000 12,637 (7,363) Engineering 261 ,802 261 ,802 (261 ,802) Inspections and Licenses 400 400 509 109 Contractual Services 29000 3,000 2,659 (341) Maintenance - Equipment 87000 6,500 5,803 (697) Maintenance -Vehicles 97000 155000 17,030 2,030 Maintenance -Traffic Signals 18,000 18,000 22,645 4,645 Maintenance - Street Lights 25,000 25,000 15,824 (97176) Maintenance - Storm Sewer 10,000 8,000 2,231 (5,769) Wearing Apparel 63000 67000 4,401 (1 ,599) Raymond Storm Sewer Outflow 8,141 8,141 Rental - Equipment 2,000 2,000 12271 (729) Electricity 602000 60,000 77,684 17,684 Cellular Telephone 3,300 3,300 3,197 (103) Street Lighting 6,000 6,000 200 (5,800) Training and Conferences 59000 2,000 947 (1,053) Operating Supplies 303000 253000 18,166 (6,834) Gasoline 27,500 35,850 36,368 518 Hand Tools 2,500 1,000 187 (813) Gravel 6,500 5,000 2,149 (2,851) UVIRF Participants 195390 199390 18,313 (1,077) Social Security and Medicare 19,426 19,426 18,200 (19226) Hanging Baskets 2,442 2,442 Mosquito Control 273000 28,414 28,414 Safety Equipment 1,000 2,000 1 ,793 (207) Bristol Ridge Road 1,6002000 12600,000 385,659 (1,214,341) Street Rehab Projects 75,000 75,000 52,755 (22,245) In Town Road Program 15588, 198 1,588,198 451 ,122 (1,137,076) Tree and Stump Removal 25,000 17,000 91623 (7,377) Sidewalk Construction 25,000 25,000 (316) (25,316) 77 (Cont.) UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Expenditures - Budget and Actual General Fund For the Year Ended April 30, 2007 Variance from Original Final Budget Budget Budget Actual Over (Under) Public Works (Cont.) Streets and Alleys (Cont.) Fox Hill SSA Expenses 18,000 18,000 8,625 (95375) Road Contribution Fund Projects 309000 383000 37,936 (64) Road Contribution Fund - Reserve 13500,000 1 ,500,000 (13500,000) Total Streets and AiieyS 5,664,953 5,656,722 1 ,471 ,718 (4,185,004) Health and Sanitation Garbage Services 676,163 676,163 747,186 71,023 Leaf Pickup 5,000 5,235 5,235 Total Health and Sanitation 681 ,163 681,398 752,421 71,023 Total Public Works 638713515 67754,519 2,6025247 (4,1525272) Total Expenditures $ 14,477,473 $ 14,546,574 10,192,284 (4,354,290) 78 NONMAJOR GOVERNMETNAL FUND TYPES - COMBINING STATEMENTS UNITED CITY OF YORKVILLE, ILLINOIS Combining Balance Sheet Nonmajor Governmental Funds April 30, 2007 Special Revenue Parks and Motor Police Public Works Recreation Fuel Equipment Equipment Equipment Land Tax Capital Capital Capital Cash Fund Fund Fund Fund Fund ASSETS Assets Cash and Equivalents $ 47%497 106,203 Receivables: Intergovernmental Receivables 27,768 Interfund Receivables 2589839 6472094 12,652 Other Assets Total Assets $ 4985265 258,839 6475094 106,203 127652 LIABILITIES AND FUND BALANCES Liabilities Accounts Payable $ 18,971 17,132 126,750 44,716 Accrued Payroll Deferred Revenue Interfund Payable 125333 219,219 Total Liabilities 18,971 29,465 126,750 - 263,935 Fund Balances - Unreserved Reserved for Capital Purposes 2295374 520,344 106,203 Unreserved Special Revenue Funds 4795294 (2519283) Debt Service Fund Capital Projects Fund Total Fund Balances 4795294 229,374 5205344 106,203 (251,283) Total Liabilities and Fund Balances $ 4987265 258,839 647,094 106,203 125652 79 Special Revenue Capital Total Projects Total Land Parks & Fox Countryside Nonmajor Municipal Nonmajor Acquisition Recreation Industrial TIF Special Debt Building Governmental Fund Fund Fund Fund Revenue Funds Service Fund Fund Funds 81,652 109,736 2,919,950 39688,038 3,6882038 273768 27,768 637618 56,624 1,038,827 4469760 60,016 1,545,603 33565 33565 3,565 639618 141,841 1097736 2,919,950 49758,198 446,760 60,016 5,2641974 17,270 224,839 11616 2263455 39,416 399416 39,416 _ . 302015 30,015 305015 132618 22,183 825 268,178 547,327 3343507 151509012 132618 862701 229183 825 562,448 547,327 336,123 1,445,898 509000 87,553 29919,125 3,9121599 3,912,599 55,140 2839151 283,151 (100,567) (100,567) (276,107) (2762107) 5%000 55,140 87,553 21919,125 4095,750 (100,567) (276,107) 3,8192076 63,618 1412841 1099736 2,919,950 41758,198 4467760 60,016 57264,974 80 UNITED CITY OF YORKVILLE, ILLINOIS Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds For the Year Ended April 30, 2007 Special Revenue Parks and Motor Police Public Works Recreation Fuel Equipment Equipment Equipment Land Tax Capital Capital Capital Cash Fund Fund Fund Fund Fund Revenues Property Taxes Motor Fuel Tax $ 291,666 Licenses, Permits and Fees 140,850 344,750 17,350 300,540 Investment Income 24,062 Contributions 14,169 Grants Other Revenue 11,806 %308 Total Revenues 327,534 164,327 344,750 17,350 300,540 Expenditures Current Culture and Recreation 490,015 Community Development Total Current Expenditures - - - 49%015 Capital Outlays 353,466 182,913 490,361 725601 Debt Service Principal Interest and Fees Total Debt Service - - - - - - Total Expenditures 3533466 1823913 490,361 72,601 490,015 Excess (Deficiency) of Revenues over Expenditures (25,932) (18,586) (145,611) (55,251) (189,475) Other Financing Sources (Uses) Transfers In 82,402 805000 1502000 154,949 Transfers Out (16,000) Total Other Financing Sources (Uses) - 82,402 802000 1505000 138,949 Net Change in Fund Balances (25,932) 632816 (65,611) 945749 (50,526) Fund Balance at Beginning of Year 505,226 1652558 585,955 11,454 (200,757) Fund Balance at End of Year $ 479,294 229,374 5203344 106,203 (251,283) 81 Special Revenue Capital Total Projects Total Land Parks & Fox Countryside Nonmajor Municipal Nonmajor Acquisition Recreation Industrial TIF Special Debt Building Governmental Fund Fund Fund Fund Revenue Funds Service Fund Fund Funds 1305078 1303078 130,078 291,666 291,666 260,258 1,063,748 91,450 15155,198 11,647 53375 983340 139,424 139,424 125301 267470 26,470 27000 25000 2,000 115,053 1365167 136,167 401,259 135,453 98,340 13789,553 - 913450 15881,003 1 ,433,569 19923,584 15923,584 284 19 303 303 1 ,4332569 284 19 1,9231887 - - 179237887 500,000 11599,341 1359263 15734,604 60,000 607000 145,000 205,000 202415 142,868 1637283 341,355 5043638 - 80,415 142,868 2232283 486,355 - 709,638 1,433,569 80,699 642,887 3,746,511 4867355 1359263 45368,129 (150329310) 54,754 (544,547) (1 ,956,958) (486,355) (439813) (2,487,126) 17015,107 1,4829458 395,282 785265 1,956,005 (163,618) (4,949) (184,567) (102,423) (286,990) (163,618) 15010,158 - - 1 ,297,891 3957282 (245158) 1,6692015 (1633618) (22,152) 547754 (544,547) (659,067) (91,073) (675971) (818,111) 2132618 77,292 327799 3,463,672 41854,817 (99494) (208,136) 4,637,187 50,000 55,140 87,553 299199125 4,1951750 (100,567) (276,107) 3,819,076 82 SPECIAL REVENUE FUNDS UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Motor Fuel Tax Fund For the Year Ended April 30, 2007 Variance from Final Budget Budget Actual Over (Under) Revenues Motor Fuel Tax $ 318,601 291,666 (26,935) Investment Income 127000 24,062 12,062 Other Revenue 11 ,806 11 ,806 Total Revenues 330,601 327,534 (39067) Expenditures Capital Outlay Streets and Alleys 6355827 353,466 (282,361) Net Change in Fund Balance (305,226) (25,932) 279,294 Fund Balance at Beginning of Year 5052226 505,226 Fund Balance at End of Year $ 200,000 479,294 279,294 83 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Police Equipment Capital Fund For the Year Ended April 30, 2007 Variance from Final Budget Budget Actual Over (Under) Revenues Licenses, Permits and Fees Police Development Fees $ 188,000 140,850 (47,150) Contributions Donations 1,000 42 (958) K-9 1,000 22977 1,977 In-car Video 9,714 11,150 1,436 11 ,714 14,169 2,455 Other Revenue Miscellaneous Income 209000 8,358 (11,642) Total Revenue 219,714 163,377 (56,337) Expenditures Capital Outlay Police Equipment Lethal/Non-Lethal Weapons 7,000 7,000 Equipment 36,722 23,265 (13,457) K-9 Equipment 1,500 19242 (258) Car Build Out 49,415 47, 136 (2,279) Weather Warning Sirens 37,000 (37,000) Vehicles 1042624 1049270 (354) Reserve Weather Warning Sirens 82,648 (82,648) New World Software 125,000 (125,000) Reserve 24,265 (24,265) Total Expenditures 468,174 182,913 (285,261) Excess (Deficiency) of Revenues over Expenditures (248,460) (1%536) 228,924 Other Financing Sources Sale of Capital Assets 500 950 450 Transfers In 82,402 82,402 Total Other Financing Sources 82,902 83,352 450 Net Change in Fund Balance (165,558) 63,816 229,374 Fund Balance at Beginning of Year 1659558 165,558 Fund Balance at End of Year $ 229,374 2292374 84 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Public Works Equipment Capital Fund For the Year Ended April 30, 2007 Variance from Final Budget Budget Actual Over (Under) Revenues Licenses, Permits and Fees Development Fees $ 435,000 344,750 (902250) Expenditures Capital Outlay Public Works Equipment Vehicles 309,000 286,326 (22,674) Skidsteer Upgrade 4,500 4,500 Truck Accessories 14,000 5,185 (81815) Salt Dome 192,342 7,442 (184,900) Equipment 150,000 126,750 (23,250) Reserve/Future Building 60158 60,158 Total Expenditures 730000 490361 (239,639) Excess (Deficiency) of Revenues over Expenditures (2953000) (1457611) 149,389 Other Financing Sources _ Sale of Capital Assets 40000 (40000) Transfers In 805000 809000 Total Other Financing Sources 120,000 80000 40000 Net Change in Fund Balance (175,000) (65,611) 109,389 Fund Balance at Beginning of Year 585,955 585,955 Fund Balance at End of Year $ 410955 520344 109,389 85 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Parks and Recreation Equipment Capital Fund For the Year Ended April 30, 2007 Variance from Final Budget Budget Actual Over (Under) Revenues Licenses, Permits and Fees $ 26,000 17,350 (8,650) Expenditures Capital Outlay Park Equipment Pick-Up Truck 75,000 682722 (6,278) Computer Workstations 1 ,500 (1,500) Mower 155000 3,879 (11,121) Recreation Equipment 954 (954) Other 105,000 (105,000) Total Expenditures 197,454 727601 (124,853) Excess (Deficiency) of Revenues over Expenditures (171,454) (55,251) 116,203 Other Financing Sources Sale of Capital Assets 1Q,000 (10,000) Transfers In 150,000 1509000 Total Other Financing Sources 160,000 150,000 (10,000) Net Change in Fund Balance (11,454) 94,749 106,203 Fund Balance at Beginning of Year 11,454 11 ,454 Fund Balance at End of Year $ - 106,203 106,203 86 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Land Cash Fund For the Year Ended April 30, 2007 Variance from Final Budget Budget Actual Over (Under) Revenues Licenses, Permits and Fees Greenbriar $ 1,071 1,071 Country Hills 25307 3,076 769 Rivers Edge - Land Cash 2,013 2,684 671 White Oak Unit I and 2 1 ,226 17226 Foxfield II Park 17688 1,688 Heartland Circle 22,000 207000 (22000) Raintree Village 133,000 133,400 400 Whispering Meadows 33,833 433983 10,150 Autumn Creek 7,135 17,844 10,709 Blackberry Woods 1585000 75,568 (827432) 3603585 300,540 (60,045) Grants OSLAD Grant 128,000 (128,000) Total Revenues 488,585 300,540 (188,045) Expenditures Current Culture and Recreation Riverfront Building Improvement 665496 66,495 (1) Sunflower 1153230 33,221 (82,009) Cannonball Estates/Kylin 65 65 Mosier Holding Costs 15,686 15,685 (1) Grande Reserve Park 24,152 40,974 16,822 Prairie Meadows 14,356 22,964 8,608 Whispering Meadows 34,579 4%248 143669 Raintree Village 29,258 72,539 43,281 Hoover Holding Costs 116,638 1787518 61,880 Park Building 1%307 1%306 (1) Total Expenditures 426,767 490,015 63,248 Excess (Deficiency) of Revenues over Expenditures 61,818 (18%475) (251,293) Other Financing Sources (Uses) Transfers In 1543949 154,949 Transfers Out (16,000) (16,000) Total Other Financing Sources (Uses) 1382949 138,949 - Net Change in Fund Balance 20%767 (509526) (251,293) Fund Balance at Beginning of Year (20%757) (20%757) Fund Balance at End of Year $ 10 (2519283) (251,293) 87 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Land Acquisition Fund For the Year Ended April 30, 2007 Variance from Final Budget Budget Actual Over (Under) Expenditures Current Contingency $ 50,000 (507000) Other Financing Uses Transfers Out (1633618) (163,618) Net Change in Fund Balance (2139618) (163,618) 50,000 Fund Balance at Beginning of Year 213,618 213,618 Fund Balance at End of Year $ - 50,000 50,000 88 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Parks and Recreation Fund For the Year Ended April 30, 2007 Variance from Final Budget Budget Actual Over (Under) Revenues Licenses, Permits and Fees Fees for Programs $ 208,500 244,577 36,077 Concessions 15,000 15,681 681 Total Licenses, Permits and Fapo 223,500 26%258 36,758 Investment Income 1%000 113647 1,647 Contributions Donations 99000 1%896 1 ,896 Tree Donations 600 1,405 805 Total Contributions %600 12,301 2,701 Grants Youth Services Grant 21000 2,000 Other Revenue Rental Income 500 11255 755 Vending Machine Income 250 367 117 Golf Outing Revenue 4%888 4%888 Hometown Days Revenue 72,523 72,543 20 Total Other Revenue 114,161 115,053 892 Total Revenues 3593261 401 ,259 41,998 Expenditures Current Culture and Recreation Park Operations Salaries - Employees 33%600 3323926 2,326 Salaries - Part-Time 48,000 41,155 (67845) Salaries - Overtime 6,000 1,416 (4,584) Park Contractual 18,000 13,468 (4,532) Maintenance - Equipment 8,000 97499 13499 Maintenance - Parks 45,000 46,240 1,240 Wearing Apparel 7,000 6,928 (72) Rental Equipment 2,500 15968 (532) Cellular Telephone 3,800 4,521 721 Legal 41000 1 ,125 (2,875) (Cont.) 89 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Parks and Recreation Fund For the Year Ended April 30, 2007 Variance from Original/Final Budget Budget Actual Over (Under) Expenditures (Cont.) Current (Cont.) Culture and Recreation (Cont.) Park Operations (Cont.) Growth/Subscriptions 1 ,185 Training and Conferences 4,800 (4,800) Travel Expenses 3,800 41337 537 Continuing Education 4,200 3,708 (492) Office Supplies 1 ,500 6,338 43838 Operating Supplies 32,000 355877 31877 Gasoline 33500 15077 (2,423) Hand Tools 3,000 3,657 657 Christmas Decorations 7,000 6,629 (371) Public Decoration 3,000 1 ,332 (15668) IMRF Participants 28,000 26,021 (13979) Social Security/Medicare 313000 28,558 (25442) Office Equipment 6,000 15421 (4,579) Flowers/Trees 7,000 7,372 372 Total Park Operations 607,700 586,758 (203942) Recreation Operations Salaries - Employee 375,302 3539326 (21 ,976) Salaries - Concession 4,000 3,557 (443) Salaries - Pre-School 55,000 61,411 6,411 Salaries - Overtime 93 93 Salaries - Instructor Contractual 65,000 73,120 8, 120 Salaries - Recording Secretary 2,400 2,465 65 Maintenance Supplies 53000 5,799 799 Maintenance - Vehicles 15700 2,282 582 Maintenance - Office Equipment 6,500 79043 543 Youth Services Grant Expenses 2,000 358 (1,642) Telephone/Intemet 800 1 ,973 15173 Cellular Telephone 3,852 4,720 868 Portable Toilets 3,500 2,986 (514) Publishing/Advertising 25,700 21,605 (43095) Books/Publications 750 581 (169) Beecher Deposit Refund 4,145 45145 Dues 2,700 2,372 (328) Professional Growth/Subscriptions 458 458 (Cont.) 90 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Parks and Recreation Fund For the Year Ended April 30, 2007 Variance from Original/Final Budget Budget Actual Over (Under) Expenditures (Copt.) Current (Cont.) Culture and Recreation (Cont.) Recreation Operations (Cont.) Training and Conferences 75n^ 71606 106 Travel Expenses 2,500 1,577 (923) Office Supplies 7,000 6,993 (7) Program Supplies 47,000 55,472 8,472 Operating Supplies 4,200 (4,200) Recreation Equipment 4,000 49018 18 Postage and Shipping 7,200 8,597 19397 Gasoline 2,000 3,823 15823 Mileage 500 456 (44) Golf Outing Expenses 22, 177 223177 Concessions 11,000 14,011 3,011 Hometown Days Expenses 78,863 78,863 Scholarships 3,600 413 (3,187) Program Refund 6,000 7,827 1 ,827 IMRF Participants 24,666 293623 4,957 Social Security/Medicare 35,544 34,546 (998) Computer Equipment & Software 45750 5,680 930 Reserve 11,603 16,835 59232 Total Recreation 834,307 8463811 12,504 Total Expenditures 1,4429007 1,433,569 (89438) Excess (Deficiency) of Revenues over Expenditures (1,0822746) (1,0329310) 50,436 Other Financing Sources (Uses) Transfers In 1,046,127 1,015, 107 (31,020) Transfers Out (4,949) (43949) Total Other Financing Sources (Uses) 1,041,178 1,01Q158 31,020 Net Change in Fund Balance (415568) (22, 152) 19,416 Fund Balance at Beginning of Year 77,292 779292 Fund Balance at End of Year $ 35,724 55,140 19,416 91 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Fox Industrial Fund For the Year Ended April 30, 2007 Variance from Final Budget Budget Actual Over (Under) Revenues PropertyTaxes $ 75,000 130,078 55,078 Investment Income 33000 5,375 2,375 Total Revenues 78,000 135,453 57,453 Expenditures Current Community Development Administration Fees 300 284 (16) Reserve - Future Bond Payments 302084 (30,084) 30,384 284 (30,100) Debt Service Principal 60,000 60,000 Interest 20,415 20,415 805415 80,415 - Total Expenditures 11%799 80,699 (30, 100) Net Change in Fund Balance (32,799) 54,754 87,553 Fund Balance at Beginning of Year 32,799 32,799 Fund Balance at End of Year $ 87,553 87,553 92 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Countryside TIF Fund For the Year Ended April 30, 2007 Various from Final Budget Budget Actual Over (Under) Revenues Investment Income $ 75,000 98,340 23,340 Expenditures Current Community Development Administrative Fees 2,500 19 (2,481) Capital Outlay Land Improvements 3,393,304 500,000 (22893,304) Debt Service Interest 142,868 142,868 Total Expenditures 39538,672 642,887 (2,895,785) Net Change in Fund Balance (3,4635672) (544,547) 2,919,125 Fund Balance at Beginning of Year 3,463,672 3,463,672 Fund Balance at End of Year $ 2,919,125 2,919,125 93 DEBT SERVICE FUND UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Debt Service Fund For the Year Ended April 30, 2007 Variance from Final Budget Budget Actual Over (Under) Revenues Other Revenue $ 132,773 (1325773) Expenditures Debt Services Principal 684,898 145,000 (539,898) Interest 926,319 341,355 (584,964) Total Expenditures 1,611,217 486,355 (1,124,862) Excess (Deficiency) of Revenues over Expenditures (1 ,478,444) (486,355) 992,089 Other Financing Sources Transfers In 12478,444 395,282 (1 ,083,162) Net Change in Fund Balance - (91,073) (91 ,073) Fund Balance at Beginning of Year (97494) (9,494) Fund Balance at End of Year $ (97494) (100,567) (91 ,073) 94 CAPITAL PROJECTS FUND UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Municipal Building Fund For the Year Ended April 30, 2007 Variance from Final Budget Budget Actual Over (Under) Revenues Licenses, Permits and Fees $ 149,423 91,450 (57,973) Expenditures Capital Outlays 157,765 135,263 (22,502) Excess (Deficiency) of Revenues over Expenditures (8)342) (43,813) (353471) Other Financing Sources (Uses): Transfers In 78,265 78,265 Transfers Out (102,423) (1025423) Total Other Financing Sources (Uses) (24,158) (24,158) - Net Change in Fund Balance (32,500) (679971) (35,471) Fund Balance at Beginning of Year (208,136) (208,136) Fund Balance at End of Year $ (240,636) (276,107) (35,471) 95 PROPRIETARY FUND TYPE ENTERPRISE FUNDS UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues, Expenses and Changes in Net Assets - Budget and Actual Sanitary Improvement and Expansion Fund For the Year Ended April 30, 2007 Variance from Final Budget Budget Actual Over (Under) Operating Revenues Charges for Services $ 5,500,000 1 ,704,471 (3,7951529) Licenses, Permits and Fees 1 ,596,800 12034,954 (561 ,846) Total Revenues 7,096,800 2,7395425 (493573375) Operating Expenses Cost of Sales 31435,000 113100 (3,423,900) Administration 801,759 (801,759) Total Operating Expenses 4,236,759 11 ,100 (47225,659) Operating Income 22860,041 2,728,325 (131 ,716) Nonoperating Revenue Investment Income 3,435,000 1582809 (37276,191) Income Before Transfers 6,295,041 2,887,134 (3,407,907) Transfers Transfers In ISQ00o 150,000 Transfers Out (790,041) (964,600) (1745559) Total Transfers (6402041) (814,600) (174,559) Change in Net Assets 52655,000 2,072,534 (3,5823466) Net Assets at Beginning of Year 3,314,989 3,3143989 Net Assets at End of Year $ 8,969,989 5,387,523 (32582,466) 96 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Revenues, Expenses and Changes in Net Assets - Budget and Actual Sewer Maintenance Fund For the Year Ended April 30, 2007 Variance from Final Budget Budget Actual Over (Under) Operating Revenues Charges for Services $ 743,000 738,281 (4,719) Operating Expenses: Cost of Sales 12008,000 294,204 (713,796) Depreciation 120,007 120,007 Total Operating Expenses 1 ,008,000 414,211 (593,789) Operating Income (Loss) (265,000) 324,070 589,070 Nonoperating Revenues (Expenses) Recapture Fees 76,626 762626 Investment Income 15,000 74,824 592824 Amortization Expense (51,448) (51 ,448) Interest Expense (765,896) (765,896) Total Nonoperating Revenue (Expenses) 15,000 (665,894) (680,894) Income (Loss) Before Transfers and Contributions (250,000) (341 ,824) (91,824) Transfers and Contributions Contributions - Capital Assets 918,479 918,479 Transfers In 921,651 921 ,651 Transfers Out (100,000) (1,549,737) (1,449,737) Total Transfers and Contributions (100,000) 290,393 39%393 Change in Net Assets (35%000) (519431) 2989569 Net Assets at Beginning of Year, as Restated 1 ,605,885 1,6059885 Net Assets at End of Year $ 1 ,2552885 1 ,554,454 298,569 97 UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Revenues,Expenses and TENTATIVE AND -L ;y7��;�,�ryDRAFT Changes in Net Assets-Budget and Actual For Review " Discussion Subject to Change Water Improvement and Expansion Fund For Internal Use Only For the Year Ended April 30,2007 Variance from Final Budget Budget Actual Over(Under) Operating Revenues Charges for Services $ 4,731,276 1,319,640 (3,411,636) Operating Expenses Cost of Sales 7,157,124 704,881 (6,452,243) operating Income(Loss) (2,425,848) 614,759 3,040,607 Nonoperating Revenues(Expenses) Investment Income 55,000 44,232 (10,768) hiterest Expense (11,713) (11,713) Total Nonoperating Revenues(Expenses) 55,000 32,519 (22,481) Income(Loss)Before Transfers and Contributions (2,370,848) 647,278 3,018,126 Other Financing Sources(Uses) Proceeds from Loan 1,412,960 (1,412,960) Transfers In 220,000 220,000 Transfers Out (643,121) (2,287,436) (1,644,315) Total Other Financing Sources(Uses) 989,839 (2,067,436) (3,057,275) Change in Net Assets (1,381,009) (1,420,158) (39,149) Net Assets at Beginning of Year (52,217) (52,217) Net Assets at End of Year $(1,433,226) (1,472,375) (39,149) 98 UNITED CITY OF YORKVILLE,ILLINOIS TEN F For AND PRELIMINARY DRAFT Review& Discussion Schedule of Revenues,Expenses and Subject to Change Changes in Net Assets-Budget and Actual For Internal Use Only Water Operating Fund For the Year Ended April 30,2007 Variance from Final Budget Budget Actual Over(Under) Operating Revenues Charges for Services $ 1,405,000 1,777,925 372,925 Operating Expenses Lost of Sales 1,592,205 1,057,859 (534,346) Administration 130,292 85,676 (44,616) Depreciation 525,897 525,897 Total Operating Expenses 1,722,497 1,669,432 (53,065) Operating Income(Loss) (317,497) 108,493 425,990 Nonoperating Revenues(Expenses) Other Revenue 2,000 492 (1,508) Recapture Fees 76,626 76,626 Investment Income 15,000 74,789 59,789 Amortization Expense (116,073) (116,073) Interest Expense (473,575) (473,575) Total Nonoperating Revenues(Expenses) 17,000 (437,741) (454,741) Income(Loss)Before Transfers and Contributions (300,497) (329,248) (28,751) Transfers and Contributions Contributions-Capital Assets 1,166,523 1,166,523 Transfers In 1,980,385 1,980,385 Transfers Out (300,000) (1,225,000) (925,000) Total Transfers and Contributions (300,000) 1,921,908 2,221,908 Change in Net Assets (600,497) 1,592,660 2,193,157 Net Assets at Beginning of Year,as Restated 12,692,685 12,692,685 Net Assets at End of Year $12,092,188 14,285,345 2,193,157 99 TENTATIVE AND ` DRAFT For Review li jiscussion Subject to Change For Internal Use Only STATISTICAL SECTION C/py Reviewed By: Agenda Item Number T Legal ❑ EST. \ 1836 Finance ❑ 1 � Engineer ❑ Tracking Number 0 I ; (sl y City Administrator ❑ Consultant ❑ <CE �b� ❑ Agenda Item Summary Memo Title: Request for Class `B"Package Liquor License for 7-Eleven Meeting and Date: Committee of the Whole/ City Council 10/23/07 Synopsis: Amend city code to allow the Liquor Control Commissioner to issue a Class `B" package liquor license to 7-Eleven. Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Vote to approve ordinance. Submitted by: Lisa Pickering Clerk's Office Name Department Agenda Item Notes: Please see attached information. Staff recommendation is to amend city code to allow for a Class `B"package liquor license to be issued to 7-Eleven, pending approval of their liquor license application. Memorandum EST. , s °" 1836 To: Mayor and City Council From: Lisa Pickering, Deputy Clerk CC: Brendan McLaughlin, City Administrator Bart Olson, Assistant City Administrator Date: October 15, 2007 Subject: Request for Class `B" Package Liquor License — 7-Eleven We have received an application for a Class `B" — Package Liquor License for a 7-Eleven store. The store will be located at 1541 - 1545 Sycamore Road in the Fox Hill Center. Per Ordinance No. 2007-62 approved on September 11 , 2007, there is now a limit on the number of package liquor licenses that can be issued. Any new requests for package licenses will go to city council for approval to amend the city code to allow for new locations to be licensed. There are currently six locations licensed for Class `B" Liquor Licenses and 5 locations licensed for Class `B- 1 " Licenses (see attachment #1 ). Greg Weber, the GIS Coordinator, has provided a map depicting the locations of all of the package liquor licenses for the city (see attachment #2). Also attached is a draft ordinance amending city code to allow for issuance of another Class `B" license (see attachment #3). Approval of this ordinance will bring the total of Class `B" licenses up to seven. The Class `B- 1 " licenses will remain at a total of five. Staff recommendation is to approve the ordinance amending city code to allow the Liquor Control Commissioner to issue a package liquor license pending approval of the 7-Eleven liquor license application. M Al-[,gCAMEKI r ' I Cl)h O O l) 0 0 o O h 0 0 0�0 0 O O O O O O O O O O O lD O N N N N N N N N N N N W O O O O O O O O O O O �y 00 0A 00 00 00 69 69 6H fy5 69 69 69 69 Ef3 69 9 6 � z 0 W) o o o o o O O o o o O O O M M O O M M O F7-il A O M M M O O M M O O M ,It It Itt It vO W n aaH 00 o o 00 0 o o , ) vfi � � to i v) W T OR a a O O O O ,' a ou on 60 Ai b 0 O 0 O O go w W q � r� � � � O q � O o Os W rA a� v v v a> v v v U cc C7 d W � a a pa A. W A. pa A. pa P. p] A. 0.1 A. fA L4 0.l CA v w W w w w w a� rA as � ca w d a i1i n ran °4 p °° b T� D b b u � 0 q b oq v) O � w > A A oa U az z a, •`Q) N O O V •--� r. .--i N m �0 Ln .-. N .-. in .. W w cd Cd U .�y 0 cn � 0 o z a A c cq C m b .a b> x o O cn cn U > CJ U fA rn Legend -----I / — - Liquor License Locations } - CLASS — B —._._.._.._._.._.._.._.._.. :::_._.::- e-1 r.._.._.._r.._.._.._.__ Proposed B -t '* Proposed B-1 f If It i i I r.. ._T - ..r- ✓ .......... it nr� r f -`�- C _.._-_.._.._._..-- 7_f E _ I The Da6lapmHtleX xruowramnly w anynpraaa Ulynor Liquor License Locations a"� W'gon� lne pu cy,ff ""kCwph�X .w` �'RpuxfaY'to gNermineetth.0 Umcgf camyl.N .anX appmpXaraneaa ofXa we.]Xe Unlletl CXyol .ath.D&M.a ll0 OCtobN 15,3007 xananUae,apwueC fty.f Yaq ro.Gaaa orha MY. -UnllaX CXy o/YaAVllle GIS A-FTACti MEm UNITED CITY OF YORKVILLE ORDINANCE NO. AN ORDINANCE AMENDING SECTIONS 3-3-6 OF CHAPTER 3 (LIQUOR CONTROL) OF TITLE 3 (BUSINESS AND LICENSE REGULATIONS) OF THE UNITED CITY OF YORKVILLE CITY CODE PASSED BY THE UNITED CITY OF YORKVILLE THIS DAY OF 12007 Published in pamphlet form by the authority of the United City of Yorkville this day of 2007. UNITED CITY OF YORKVILLE ORDINANCE NO. AN ORDINANCE AMENDING SECTIONS 3-3-4-6 OF CHAPTER 3 (LIQUOR CONTROL) OF TITLE 3 (BUSINESS AND LICENSE REGULATIONS) OF THE UNITED CITY OF YORKVILLE CITY CODE WHEREAS, the Liquor Control Act of 1934, 235 ILCS 511 -1 , et seq., sets forth a comprehensive system for the regulation of liquor control within the state of Illinois, and authorizes broad powers to municipalities with regard to local retail licenses; and WHEREAS, the City Council of the United City of Yorkville has determined that it will promote the public health, safety and welfare, and that it is in the best interests of the City to amend the City Code of the United City of Yorkville as set forth herein. NOW, THEREFORE, BE IT ORDAINED by the United City of Yorkville as follows: Section 1. Recitals. The preliminary paragraphs set forth above are incorporated herein as part of this Ordinance. Section 2. Section 3-3-6 of Chapter 3 (Liquor Control) Of Title 3 (Business And License Regulations) of the United City of Yorkville City Code is hereby amended by deleting the following overstricken words, and adding the following underlined words: 3-3-6: NUMBER OF LICENSES : No limitation shall be in effect within the city as to the maximum number of liquor license holders, except with reference to: 1 . Holders of classes Al through A4 which shall not exceed the number of two (2) licenses issued at any given time in an area commencing at the intersection of the center line of Route 47, also known as Bridge Street, and the center line of Van Emmon Street, and running thence west along the center line of Van Emmon Street to the alley; thence in a northerly direction parallel to the center line of said Route 47 to the south bank of the Fox River; thence easterly along the south bank of the Fox River to a point which intersects with the center line of Heustis Street extended; 2 thence along said east line extended in a southerly direction and along the center line of said Heustis Street until said line intersects the center line of Van Emmon Street; thence west along the center line of Van Emmon Street to the intersection of the center line of Route 47; thence westerly along the center line of Van Emmon Street to a point 100 feet westerly of the easterly line of Route 47; thence southerly parallel with Route 47 (the same being Bridge Street) to the point of intersection of the center line of Washington Street; thence easterly along the center line of Washington Street to a point 100 feet easterly of the easterly line of Route 47, the same being Bridge Street thence northerly parallel with the easterly line of Route 47 to its intersection with the center line of Van Emmon Street; thence westerly along the center line of Van Emmon Street to the place of beginning. In any event, it shall be unlawful to sell or offer for sale at retail any alcoholic liquor within any residential portion of the city ?. 2. The liquor control commissioner shall further have a right to issue up to a total of two (2) additional retail type licenses inclusive of any of the four (4) existing retail class licenses, in areas outside the above designated downtown area and outside of any residential area subject to approval of the city council, in order to provide for the orderly growth of the city with respect to additional territories being developed and annexed within the city. No licenses in excess of two (2) additional Al through A4 class licenses, inclusive, shall be issued outside of the downtown area without amendment of this section by the city council. (Ord. 1996- 1 , 1 - 11 - 1996) 3 . Maximum Number Of Package (Class B and B-1) Liquor Licenses: There shall be no more than 4x-(6) seven 7 Class B liquor licenses at any one time. There shall be no more than five (5) Class B-1 liquor licenses at any one time. 4. There shall be permitted not more than any one liquor license of any package (B or B- 1 ) class in any shopping center up to one hundred thousand (100,000) square feet of gross building floor area. There will be available one additional liquor license of said package class for those shopping centers in excess of one hundred thousand (100,000) square feet of gross building floor area upon approval of the liquor commissioner. (Ord. 1996-9, 8-8- 1996) Section 3. Effective Date. This Ordinance shall be in full force and effect after its passage and approval, and publication according to law. Section 4. Severability. In the event that any section, clause, provision, or part of this Ordinance/Resolution shall be found and determined to be invalid by a court of competent 3 jurisdiction, all valid parts that are severable from the invalid parts shall remain in full force and effect. ROBYN SUTCLIFF JOSEPH BESCO GARY GOLINSKI ARDEN JOSEPH PLOCHER WALTER WERDERICH MARTY MUNNS ROSE ANN SPEARS JASON LESLIE Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this Day of A.D. 2007. MAYOR Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this Day of A.D. 2007. ATTEST: CITY CLERK C/56807.1 4 `�fp0 C/p` Reviewed By: Agenda Item Number 2 i O o Q y�� T Legal E] EST �1�� leas Finance ❑ 1 Engineer ❑ Tracking Number rn City Administrator ❑ Consultant ❑ COW 20007-34 Fj Agenda Item Summary Memo Title: Vacation of Sleepy Hollow Road Meeting and Date• COW/CC—October 23, 2007 Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Mike Roth City Attorney Name Department Agenda Item Notes: STATE OF ILLINOIS ) )ss COUNTY OF KENDALL ) ORDINANCE NO* 2007- AN ORDINANCE VACATING A PORTION OF SLEEPY HOLLOW ROAD WHEREAS, on September 26, 2006, the United City of Yorkville, pursuant to Ordinance 2006- 114, entered into an annexation agreement with the owner of the property abutting a portion of Sleepy Hollow Road, a prescriptive road located south of Route 71 and now within the United City of Yorkville; and WHEREAS, among the many other terms and conditions of the annexation agreement, paragraph 15. of said agreement provides, among other things, that the City shall adopt any required ordinances to cause the vacation of a portion of Sleepy Hollow Road; and WHEREAS, on October 24, 2006, the City adopted Ordinance 2006-124 purporting to vacate a portion of Sleepy Hollow Road pursuant to the said annexation agreement, said portion being described in the attached Exhibit "A" which is the legal description for the vacated road as well as the attached Exhibit 'B" which is a Plat of Vacation representing the vacated area; and WHEREAS, the United City of Yorkville has received another demand from the owner under the annexation agreement that the City vacate said portion of Sleepy Hollow Road; and WHEREAS, it is the intention of the United City of Yorkville, if and to the extent that it is legally obligated to do so pursuant to the annexation agreement or otherwise, to vacate said road subject to and only effective upon, all of the terms and conditions contained herein; and WHEREAS, the City Council of the United City of Yorkville has determined that the public interest will be subserved by the passage and adoption of this Ordinance. NOW THEREFORE, BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, pursuant to the annexation agreement and subject to its legal authority granted under 65 ILCS 5/11-91-1 et seq., as follows: SECTION I : The property described on Exhibit "A" and depicted on Exhibit 'B" and commonly known as Sleepy Hollow Road is hereby vacated, without compensation by the abutting property owners, but subject to all of the following conditions precedent: A. This Ordinance shall be in full force and effect from and after its passage and approval as provided by law, provided however, the right-of-way vacation shall not become effective until the grant of final and non-appealable siting approval for a pollution control facility for the land adjacent to the Sleepy Hollow Road right-of-way to be vacated, or upon final plat of any development upon such land, whichever occurs first; and B. This Ordinance shall be in full force and effect from and after its passage and approval as provided by law, provided however, the right-of-way vacation shall not become effective if, upon satisfaction of the conditions set forth in sub-paragraph A., the owner of the abutting property, North Star Trust Company under trust dated August 8, 2006, No. 06-9993, or its successor in interest, has not performed all of its obligations then due under the annexation agreement calling for the right-of-way vacation; and C. This Ordinance shall be in full force and effect from and after its passage and approval as provided by law, provided however, the right-of-way vacation shall not become effective if, upon satisfaction of the conditions set forth in sub-paragraph A., the land abutting the Sleepy Hollow Road right-of-way to be vacated is not at that time incorporated territory in the United City of Yorkville; and D. This Ordinance shall be in full force and effect from and after its passage and approval as provided by law, provided however, the right-of-way vacation shall not become effective if, upon satisfaction of the conditions set forth in sub-paragraph A., the annexation agreement approved under Ordinance 2006- 114 has been terminated or is otherwise not legally effective. SECTION 2: The City clerk is hereby directed to record with the Kendall County Recorder a certified copy of this Ordinance, together with Exhibit 'B" the Plat of Vacation attached to this Ordinance. ROBYN SUTCLIFF JOSEPH BESCO GARY GOLINSKI ARDEN JOSEPH PLOCHER WALTER WERDERICH MARTY MUNNS ROSE ANN SPEARS JASON LESLIE Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this Day of A.D. 2007. MAYOR Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this day of , A.D. 2007. ATTEST: CITY CLERK C/56324. 1 a�ED C/T` Reviewed By: Agenda Item Number J� O n Legal ❑ (: i) L, It . Z� � 1836 Finance ❑ EST 1 Engineer ❑ Tracking Number O Iii y City Administrator F-1 S1ary Consultant ❑ EDC 2007-40 ttE F-1 Agenda Item Summary Memo Title: Monthly Building Permit Report for September 2007 Meeting and Date• COW—October 23, 2007 Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Building Safety Name Department Agenda Item Notes: 0 0 0 0 0 o e e e e o o e o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 T O\ GO M M @ O N n % O ( V! O N C I r P O n N A T W @ @ W @ M O M Vl 0 U 0 E x 5 3 0 m W u n .y e e e e e O e o e e o 0 V o S p p � V U d b � N n r 5 y� y O N N O V1 N O O O O O O b b b y° a ` o R � W d k `b •� E Smy 4 y M '•I b M M N M N N q O K' � [7 u y C V •o ` � y° b 'tl E p ? .W C y �'• N i M C s L 3 d c w O a V IE Q p N O p N O p N O O N O O N p 0 0 0 0 0 .. . E L V~ E L E L F'• L '^ E L �` C C .O a .O a a a a a v a . a b a a 9 a a w E E E E E o d S G a 4 G y G C w d C m 4 F m b b b i 7 ¢ 4 a a a a a � a a Z 2 . . `. m U w m U 'w' m v 'w" m u 'w' u 'w _ a _ s ' 'E C `�fpO Cl,* Reviewed By: Agenda Item Number 2 a O J o s T Legal ❑ �Dom_ t� �; EST 1836 1836 Finance ❑ Engineer ❑ Tracking Number Cit y Administrator ❑ h `�O Consultant ❑ EDC 2007-41 <kE ��'� ❑ Agenda Item Summary Memo Title: Monthly Plan Commission Report for October 2007 Meeting and Date: COW—October 23, 2007 Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Travis Miller Community Development Name Department Agenda Item Notes: tyo C16. United City of Yorkville Memo J It, ° 800 Game Farm Road EST 1 _ _ 1836 Yorkville, Illinois 60560 Telephone: 630-553-8545 p it Sur p Fax: 630-553-3436 M ty �? <LE !v°` Date: October 12, 2007 To: EDC Cc: Brendan McLaughlin, City Administrator Lisa Pickering, Deputy Clerk From: Travis Miller, Community Development Director Subject: Plan Commission Actions October 11, 2007 September 12, 2007 Meeting Minutes — Approved PC 2007-30 Jensen (Septran) Annexation and Zoning Request Motion to continue the Public Hearing to November 14, 2007 8 ayes; 0 no The continuation was made at the petitioner's request PC 2007-23 Zangler Annexation Request Motion to approve subject to addressing all staff comments with the exception of the multi-use trail easement requirement 7 ayes; 1 no Concerns/discussion noted at the meeting regarding the annexation included: Recognition that the timing for the installation of the sanitary sewer line (east-west) across the property would cause a negative impact to the property owner if this line is installed following the construction of the home on the property and the Plan Commission generally agreed that this should happen at the time the home is constructed if possible. Residents spoke at the public hearing with concern regarding the staff recommendation to establish an easement for a multi-use trail across the property. The Plan Commission agreed with this concern and 1 incorporated in the motion to approve an exception to this staff recommendation. The opportunity to connect Birchwood Drive (Heartland Circle) and Bruell Street in the future was raised and discussed by the Plan Commission. Such a connection would require crossing this property near the location of the sanitary sewer extension/recommended easement. Staff has had discussions with the petitioner regarding this potential street alignment and due to the plans for this parcel to be a single residential lot the petitioner is opposed to providing easement and/or right-of-way for a future street at this location. This connection is not currently part of the City's Comprehensive/Thoroughfare plan, therefore staff has not pursued this recommendation. PC 2007-32 Thomas Alarm System Rezoning Request (R-2 to B-3) Motion to approve subject to addressing all staff comments 8 ayes; 0 no PC 2007-33 Welles Zoning Review/Consideration Motion to recommend changing R- 1 One-Family Residence District to Estate District Zoning. 8 ayes; 0 no Findings noted at the meeting regarding the zoning classification included: The general uses of the property within the general area of the property include large estate lot residential and agricultural uses. R- 1 zoning is more intense than these uses and Estate District is more consistent with the surrounding context Impact to infrastructure and roads were noted as a concern if the property is left in an R-1 district. The density allowable in the R-1 district would be higher than the current infrastructure could handle in this area. PC 2007-25 The Fields at Westhaven Preliminary Plan Request Motion to recommend approval of the Preliminary Plan as presented subject to addressing all staff comments as well as modifying the southwest portion of the layout to provide more than one point of ingress/egress to the parcels surrounding proposed Keystone Avenue (loop area). 8 ayes; 0 no 2 =`�fp0 CI p1, Reviewed By: Agenda Item Number J O y�� n Legal ❑ Finance ❑ EST. , 1836 - Engineer ❑ Tracking Number �O City Administrator ❑ Consultant ❑❑ ZBA 2007-34 Agenda Item Summary Memo Title: 212 Spring Street Variance Request Meeting and Date• COW/CC–October 23, 2007 Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Travis Miller Community Development Name Department Agenda Item Notes: See attached. United City of Yorkville a2 °� County Seat of Kendall County EST - . 1836 800 Game Farm Road Yorkville, Illinois, 60560 y Telephone : 630-553-4350 O� Fax : 630- 553-7575 Website : www.vorkville. il.us October 8, 2007 TO: City Council FROM: Anna B. Kurtzman, AICP �s` SUBJECT: Zoning Variance Request 212 Spring Street PC2007-34 HISTORY: On November 14, 2006, the property owner (Larry Franklin) submitted an application for a permit to erect a shed on his property (212 Spring Street). As part of the application the owner supplied a plat of survey showing the location of the proposed shed (see attached). Although dimensions are not specifically provided for the shed they are provided for the existing house. Based upon the information provided on the plat of survey staff determined that the shed would comply with the zoning requirements. On November 16, 2006, a permit was issued to erect the shed. The applicant failed, as noted on the permit issuance card ("green card") to request an inspection, during which staff verifies that the erected shed does in fact meet zoning requirements. On November 27, 2006, the Department of Building Safety received a compliant regarding the location of the shed. Upon researching the compliant staff noted that the shed is located too close to the rear and side property lines. On November 27, 2006, a letter was sent to the property owner notifying him of the violation to the zoning code and offering three options: to move the shed to be compliant with the zoning code, to remove the shed from the property, or to seek a variance. Staff made several phone calls, sent letters and held at last one meeting Mr. Franklin in an attempt to bring this shed into compliance. On July 30, 2007, the City issued Mr. Franklin a ticket regarding the location of the shed, which has created a court case for this situation. On August 22, 2007, the applicants filed a request for variances. As a result, the Court has stayed any review of this case until the variance case has been resolved at the City. REQUEST: The applicants, Lawrence and Joanne Franklin, own 212 Spring Street, Yorkville, Illinois (Property Identification Number 02-33-103-005) located at the southwest corner of Spring Street and Liberty Street. The legal description for the subject property is attached to this report. This lot is currently zoned R-2 (one-family residence district) and is improved with a single-family detached house and a detached shed. The owner is requesting the following variances: ZBA 212 Spring Street — PC2007-34 October 8, 2007 Page 2 of 2 1 . Section 10-3-5A of the Yorkville Zoning Code to reduce the side yard setback for a detached accessory structures from 5 feet to 17 inches (a 72% reduction) and reduce the rear yard setback from 5 feet to 18 inches (a 70% reduction). CONDITIONS: The surrounding properties are zoned and used as indicated below: Zoning Use North R2 Single-family detached housing South R2 Single-family detached housing East R2 Single—fan—dl Single-fan-dly detached housing West R2 Single-family detached housing PUBIC HEARING RESULTS: On October 3, 2007, the Zoning Board of Appeals (ZBA) conducted a public hearing to consider the applicant's request for variances to allow a detached shed to be located 17 inches from the side property line and 18 inches from the rear property line of their property at 212 Spring Street. Approximately 20 people attended the hearing, with the applicant and 5 neighbors (or former neighbors) speaking. Two of the speakers (Mr. Franklin and Ms. Kate Edwards) provided written testimony (see attached). After Mr. Franklin read his statement some ZBA members asked him questions about how the shed construction. It was determined that the shed is on 4x4s that are resting on gravel. Mr. Franklin also indicated that it would be difficult to move the shed due to the extensive landscaping and other structures located in the yard. There was some discussion about the timing of when the shed was erected in relationship to when a permit was applied for and when it the permit was issued. Mr. Chris Funkhouser (ZBA member) noted that the shed, as shown on the site plan, was drawn in the proper location to meet the zoning code and drawn to scale and that a person could assume it was being placed properly. After Mr. Franklin gave his opening statement the hearing was opened to other members of the public. Ms. Edwards (owner of 211 Center Street — located immediately to the south of 212 Spring Street) read her prepared statement into the record. Ms. Edwards had previously submitted three pictures taken on November 15a'. These pictures had been included in the packet given to the ZBA. Ms. Edwards had a fourth picture that was presented that evening. Mr. Jerome Johnson (also part owner of 211 Center Street) also noted that the Zoning Code stipulates that there is to be a minimum setback of 10 feet between buildings. As a result, if the shed is allowed to remain as placed it reduces the area that he has for placing a shed. He questioned how water drains from the shed and how this adversely impacts the neighbor's property. He also shared how his father bad built a shed approximately 15 years and therefore his father knew the City's requirements and had shared that information with Mr. Franklin. Mr. Bryan Pruitt (use to live at 210 Spring Street until April 2007) spoke next about the impact the shed had on his (former) property. He noted that the fence along the shared property line is ZBA 212 Spring Street — PC2007-34 October 8, 2007 Page 3 of 3 five feet high and that the shed is elevated. Therefore, given the elevation of the shed, combined with the proximity of the shed to the property line, the fence is not effective in screening the visual impact of the shed. Mr. Todd Range (207 Spring Street) indicated that he wanted the City's rules and regulations to be fully enforced. After conducting the hearing, the ZBA reviewed the findings of facts (see below). After reviewing the findings of fact but before making a motion some of the ZBA members stated that they thought the shed is an attractive shed but they were troubled with the information presented regarding the timing of when the shed was erected and when Mr. Franklin was made aware of the City's regulations. This motion failed with a 0-5 vote. This case is being forwarded to the City Council for a final determination. STANDARDS FOR GRANTING A VARIANCE: Section 10-14-5(C) of the Municipal Code indicates that the Zoning Board of Appeals shall not vary (or make a recommendation to vary) the regulations of the Zoning Code unless it has made findings based upon the evidence presented to them for each specific case based upon the following: 1 : " "` Because the particular physieal surroundings, shape or topographical conditions of the specific property involved, a particular hardship to the owner would result, as distinguished from a mere inconvenience, if the strict letter of the regulations was carried out. The Zoning Board of Appeals indicated that no evidence had been presented that addressed this point. 2. The conditions upon which the petition for a variation is based are unique to the property for which the variation is sought and are not applicable, generally, to other property within the same zoning classification. The Zoning Board of Appeals stated "no. " 3 . The alleged difficulty or hardship is caused by this Title and has not been created by any person presently having an interest in the property. The Board indicated that the Zoning Code is clear as to where a shed can be located and that the hardship for locating the shed was of the petitioner 's making. 4. The granting of the variation will not be detrimental to' the public welfare or injurious to other property or improvements in the neighborhood in which the property is located. ZBA 212 Spring Street — PC2007-34 October 8, 2007 Page 4 of 4 The Board stated that they were not real estate appraiser and therefore did not have expertise in this area. 5. The proposed variation will not impair an adequate supply of light and air to adjacent property, or substantially increase the congestion in the public streets, or increase the danger to the public safety, or substantially diminish or impair property values within the neighborhood. The ZBA indicated "no " to all aspects of this statement, with the exception of the section addressing property values. The Board reiterated that they are not real estate appraisers and therefore not qualified to address this point. NEXT STEPS The Zoning Board of Appeal's motion to recommend approval of the requested variances (to locate a shed 17 inches from the side lot line and 18 inches from the rear lot line) failed (0-5 vote). The City Council is obligated to render a decision regarding the requested variances. The Council may elect to approve, approve with conditions, or the variances. If the Council elects to approve or approve with conditions then the Council should direct staff to prepare the proper ordinance. /abk Attachments Filename: \\Coysmcr\User Folders\AKurizman\My Documents\ZBA\212 E Spring\10-8-07ZBAreport.doc ZBA 212 Spring Street — PC2007-34 October 8, 2007 Page 5 of 5 LEGAL DESCRIPTION OF 212 SPRING STREET LOT 9, BLOCK 14 MCCLELLAN'S ADDITION TO BRISTOL, YORKVILLE, KENDALL COUNTY, ILLINOIS. =\CEO CiT o United City of Yorkville County Seal 01 Kendall County E6<7. ,, �` 7036 g00 Game Farm Road fA Yorkville, Illinois 60560 p j G7 p Phone: 630553-4350 $A, �� Fax: 630-553-7575 i PC .9 L APPLICATION VARIANCE REQUEST Date of Submission: L 1 . Name of Petitioner(s): Address: Z 12 Phone Number: 5Gl '�j - G33 (,� 7g 'Z- `�3`3�rax Number: 2. Name of holder of legal title, if different from #1 : 3 . If legal title is held in a land trust, list the names of all holders of any beneficial interest therein: 4. a. Street address and physical location of subject property: 2 % 2 S J=h �Gi ..� / �.� c '� (:.atnr � _�,-� ��:" - •,y .S ' tint, L , pr -FY �, , b. Proposed name of subdivision (if any): / NIIJ c. Legal description of property for which zoning variance is sought: td l3�cc l� y ,7� C ' 1' 1' JL � /nn �S (If more space is needed, attach as "Exhibit A".) d. Kendall County Parcel Number(s) of property for which variance is sought: 02 - 33 - 103 - ooS° 5 . Names and addresses of any adjoining or contiguous landowners and property owners within 250' of subject parcel for which variance is requested entitled to notice of petition under any applicable City ordinance or State Statute: (Attach a separate list as "Exhibit B".) 6. State the variance re g7u/hese t ed and the City ordinance /in cSlu'c dI/7' j tChK e, s l on numbers to be -3_h 'e ( p 11 1 varied: o rr � ' e - 1 ref 6- ," tom) S G;'✓ (( � "G Hp/ G S '� G c'S $G,' �(A f'1J, Page 1 of 3 United City of Yorkville Variance Request Application Revised: 227/04 7. Name, address, phone number and fax number of person to whom inquiries regarding this petition may be directed: Attorney: Name: Address: Phone Number: Fax Number: 8 . Submit application with a filing fee in the amount of $85.00. Note: Owner/Developer will be responsible for payment of recording fees and costs, public hearing costs including a written transcription of public hearing and outside consultant costs (i.e, legal review, land planner, zoning coordinator, environmental, etc.). Should Owner/Developer not pay these fees directly, they will be responsible for reimbursing the United City of Yorkville for the aforementioned fees and costs. 9 . Submit 35 copies of each of the application, proposed drawings, location map, site plan, and any other pertinent materials to the Clerk's Office. Large items must be folded to fit in a 10" x 13" envelope. In witness whereof the following petitioner(s) have submitted this application under oath and verify that to the best of their knowledge its contents are true and correct: PetitionIrs) (Le al property owners signature must appear on this application.) t �h r Subscribed and sworn before me this - day of— c , 200 . k OFFICIAL SEA! Notary Public DONNA F. WIT F1 F NOTARY PUBLIC 'ATE OF ILLIN : .Nly CO gTAEPoICQr.,4f Notary Stamp THIS APPLICATION MUST BE NOTARIZED. Page 2 of 3 United City of Yorkville Variance Request Application Revised: 2/27104 - 7. Name, address, phone number and fax number of person to whom inquiries regarding this petition may be directed: L Gild t PnCe Attorney: Name: Address: Phone Number: Fax Number: 8 . Submit application with a filing fee in the amount of $85.00. Note: Owner/Developer will be responsible for payment of recording fees and costs, public hearing costs including a written transcription of public hearing and outside consultant costs (i.e. legal review, land planner, zoning coordinator, environmental, etc.). Should Owner/Developer not pay these fees directly, they will be responsible for reimbursing the United City of Yorkville for the aforementioned fees and costs. 9. Submit 35 copies of each of the application, proposed drawings, location map, site plan, and any other pertinent materials to the Clerk' s Office. Large items must be folded to fit in a 10" x 13" envelope. In witness whereof the following petitioner(s) have submitted this application under oath and verify that to the best of their knowledge its contents are true and correct: Petitioner(s) (Legal property owners signature must appear on this application.) Subscribed and sworn before me this day of , 200_ Notary Public Notary Stamp THIS APPLICATION MUST BE NOTARIZED. Page 2 of 3 United City of Yorkville Variance Request Application Revised: 2/27/04 VARIANCE REQUEST PETPI'IONER ROUTE Step 1 : Petitioner must submit a completed application, fees and all pertinent materials to the Deputy Clerk. Upon receipt the variance request will be forwarded to the Zoning Official for review and to coordinate setting a meeting date for the public hearing in front of the Zoning Board of Appeals. Note: You must present your request at each of the meetings below as indicated. Step 2: Zoning Board of Appeals: The Zoning Board of Appeals meets on an as needed basis in the City Council Chambers. The Zoning Board of Appeals will make its recommendation to the City Council in writing within 30 days of the public hearing. The Zoning Board of Appeals consists of 7 members appointed by the Mayor. A Public Hearing will be held at this time for the variance request. Notice will be given by publication by the United City of Yorkville in the Kendall County Record and certified mail by the Petitioner to adjacent property owners within 250 feet of the subject property no less than fifteen days and no more than 30 days prior to the public hearing date. A certified affidavit must be filed by the petitioner with the City Clerk's office containing the names, addresses and permanent parcel numbers of all parties that were notified. Step 3: Committee of the Whole: The Committee of the Whole meets the first and third Tuesdays of the month at 7:00 p.m. in the Conference Room at City Hall. The request will be discussed in an informal atmosphere at the Committee of the Whole where no formal voting takes place. This session is to discuss and consider recommendations of prior committee meetings. Step 4: City Council: The City Council meets the second and fourth Tuesdays of the month at 7 :00 p.m. in the Council Chambers at City Hall. This is where all City Council voting takes place. Agreement: I understand and accept all requirements, fees as outlined as well as any incurred Administrative and Planning Consultant Fees which must be current before this project can proceed to the next scheduled committee meeting. Please sign and return this original (retaining a copy for your records) to the Deputy Clerk, United City of Yorkville, 800 Game Farm Road, Yorkville, Illinois 60560. Date: L2 G Page 3 of 3 United City of Yorkville Variance Request Application Revised: 2/27/04 OR N t + r OR .°3 V O t— O N O O N m O C14 C)IDNpOp 00t� N v1N r- � ON U N O O O O N N N N p N N N s. c� x. i. N N Jo 10 J7 N 7 A N N N O N u OlOO,,0000, d o � dcnOZ91 d F" O t� O O 00 G� y* O h o t` N O N O Co O y A N O O d ) OOOpt` N � NOOONN O vi O CC O N O N N N N O w ny C N p N N N 0 y U 2 N r- vi J� _ ,� mw p Q `C p N to 0 Qn O � t U o CC b O tO O p O w y it y Or O 9: O r- CD Om O O CQ N OO O O # O N N N O O 0 � N O O O O N � N r yj O N ,,..� YO � 'b c-I M N N N .n s. A L N K+' iVLdr C, A� y 0, 400, en w y TJ N ai a ° o o 0 � � � m w° cf y A ti w d h d v O Z A w o o f iy Ld C � _� O p t� p O l� O p m •LL U r+ N N O i N ` N N N N O n O O oO M d � O O N � NN O O O N N C14 03 vO O m A r .+ Z i U y N N W .+K m s., R y C N F CC ZA ., wdtitidv OZA ° b t'1 .d •� u. on i0 O O h 0 O tl- O O Gam' R U y�+ ON d O N N O N O t� O N p cV N N O R NO tXi .N-i 01 N O p � 5 O y N Cyi' .0 N O N FOOi to AO U N ,p N N m , OZAtiw d - tidvzOZA FF PLAT ® F SURVEY SPRING STREET F.I.P. B O . B O ' F.I.P. 90°03 ' 58 " 35. 5 35 .5 ' N H 7. 9 ' 20 .4'' 8 4, 9 SCALE 1 "=20' F.I.P . =FOUND IRON PIPE y 00 1 STORY O p FRAME Co �q O HOUSE Yy O O O 7.7' 15. 5 ' 8 . 5 ' SCREENED • ' PORCH GARAGE DECK 24.4' L J y � o I ID SET SET I.P. LP. F.I.P. P, F.I.P . 1 . 0 'S 1 . 0'E 1 . 0 'S 0 .2'E Q PLAT OF SURVEY OF LOT 9, IN BLOCK 14, MCCLELLAN'S ADDITION TO BRISTOL, YORKVILLE, KENDALL COUNTY, ILLINOIS. COMMONLY KNOWN AS 212 E. SPRING STREET. STATE OF ILLINOIS ) SS COUNTY OF KANE ) I , CRAIG L . DUY , AN ILLINOIS PROFESSIONAL LAND SURVEYOR, DO HEREBY CERTIFY THAT THE PLAT SHOWN HEREON IS A CORRECT REPRESENTATION OF A SURVEY ORMED AT VD UNDER MY DIRECTION . utut ttaixxri DATED AT AURORA, ILLINOIS ON LY 2 r 7c� J P� Todd Surveying CRAIG L. DUY. �te Rev. Description E.D. M. & Associates, Inc. IG L . DU o '; NEWARK 4 Aurora, Illinois ILLINOIS PR ESSIONAL LAND S4 YQIf�NOIS Aurora Tel. (630) 892-1309 NO ., 3359 qT� • . . . . .• `Number: 815 ov¢. sim s sandwich Tel. (815) 786-8210 iiiigr rr0tF1'IItLL� awn By. qq C Checked ey Fax: (630) 892-5544 Reference: ILLINOIS PROFESSIONAL LAND SURVEYORS Project Numbs 2000 - 1033 Zoning Board of Appeals LarryFranklin Regarding Variance Request 212 E. SpringSt. Yorkville, IL.60560 (630)553-9396 I am here tonight seeking relief from Section 10-3-5A of the Municipal code, which outlines where accessory buildings may be located. I was not aware of this Municipal code, and it was not brought to my attention until the shed was already completely built. I really thought that I was doing everything correct. I completed an application for a building permit, including a Plat survey of our property with a diagram as to where the shed was being placed. Nothing was ever brought to my attention in regards to the shed having to be five feet off the property line. I am led to believe that this, Municiple Code Section 10-3-5A is only inforced if there is complaint filed against a property owner. Because when I questioned the city / Building Department in regards to the numerous vilolations I have witnessed to this section 10-3-5A I was told I can file a complaint and they will follow up on it. That they don't have the man power to inforce this code 10-3-5A . Well I don't feel it is my responsibility to police our town to find people in Violation of our Building Codes. If the City will not inforce this Code Section 10-3-5A Why have it ?? Please everyone look around your neiborhood & through out town you all can probably find someone in violation of this Code on every other block or so.. I would like to note that there are information handout sheets on the wall at the building department with frequently asked questions, and there is a paragraph regarding to "Where can I place the structure on my property " there is nothing on those hand outs regarding to being five feet off the property line. I do want to note that we take a lot of pride in the up keep of our house, and landscaping as well. Also the shed I built I took pride in as well, I also want to note the shed is on the inside of our fence on our property, and there are not any Utility restrictions in the area. You are all welcome to come over see for yourselves. I also want to state that this shed is not 100 % complete, I had planned to put in gutters, a window, with shutters, a flower box, as well as staining it . I have not completed these items I have listed seeing as though I have already spent Over $ 2,000.00 in the building already, and not knowing if I am going to have to remove the shed. I am not looking to put any more money into this shed if I am going to have to remove it. Which could have been avoided if the Building department would have done a more through job in reviewing the Building Application I feel that if the building application that I applied for would have been processed more thoroughly. The Municipal Code Section 10-3-5A would have been brought to my attention and I would have filed for this Variance Request before it was built. Pending the out come would have been when I would have been able to build or not built the shed. Seeing that the size of the shed I built is not very big to begin with. I would not have built the shed at all with the restrictions that were brought to my attention after the shed was already built. So in Closing if the variance I am requesting is not granted.I want to note I have spent over $ 2,000.00 that could have been avoided if 'Be City of Yorkville, and its Building Department would have been more through in regards to this Code My name is Kate Edwards. I, along with my two brothers, Tom and Jerome Johnson, are the property owners at 211 E. Center St, which is the property directly south of Mr. Franklin. I would like the zoning ordinance regarding 5 ft. side and rear yard setbacks to be enforced. The property was owned by our father, William Johnson, prior to his passing on April 1 of this year. It was his wish, and ours, that Mr. Franklin not erect the shed within the legal ordinance setback which is 5 ft, of side and rear property line. My father had a discussion with Mr. Franklin in July 2006 explaining his position on this matter and informing Mr. Franklin of the setback ordinance. He wished that Mr. Franklin abide by the laws and ordinances including application and receipt of a proper building permit prior to construction, and requesting and receiving proper legal inspections. Nov. 4, 2006, I was present and saw workers begin work on erecting the shed without Mr. Franklin having obtained a legal permit. I realize our father is not here to testify on his behalf. I had numerous conversations with him about his concerns about this matter. Nov. 11 , 2006 my father questioned the workers about whether there was permit. They said they didn't know. Nov. 13, 2006, Dad went to the building dept. to express his concern about the project proceeding without a permit. Nov. 15, 2006 I took 4 pictures of the shed construction site, which I have for you. Nov. 16, 2006 Mr. Franklin received a permit, 12 days after construction of the shed had begun, not respecting the city permit process. Nov. 27, 20061 personally went to the building dept and spoke to Bill Dettmer, code official and formally filed a complaint. That dept. then started their investigation of this matter. Jan. 3, 2007 I was notified by Mr.Dettmer that Mr. Franklin had not applied for a variance and matter was being turned over to John Wyeth, city attorney at that time. May 2007 we had a survey of the property done by James Olson Associates Ltd. This survey confirms that the shed does not comply with the city ordinance. As you can see this has been a lengthy process. I would like this application for a variance denied and the legal setback ordinance to be upheld. The shed next to our property line is substantially detrimental to our property value and diminishes the appearance of our property. Thank you for your kind and careful consideration of this matter. dd � � G II � "8' We WA 7 ell _ if a p �wi eI el III, Celle e. f. 1 k� ell I lee, Ile— le le Ile 4,11 li F xi W , f . . . !n I. w V b h L 1 iF J f�i:L4 iIN �1 '�' �-ffi.. !- i IPA IM MV I eu 4 Ile 14111 -1 t f L 4 4 � .'!s 1`,1 k In 1 i 9 al VII,N e Ile. .. t r el I Ile Ile; 0 ..° - sel - - +e, . - 1 t- q it _ . e'a s , �s It o- ' r 1p r a —:4 r Y S t t �� 1 Nu7`4 ¢'°;hf'd r r v r jl �� .� w .0 t, � < a k 11dj �1�ayi it ILL ILL far � � i� 7t7"ill lv � �� III I� I II �� iP l Lei arP ¢ rr .ro�d a `a Fr a'r+ >tv ttt IJJJJJJ� Iy f Y �' °^ a, 9'* k(Phfil° �`�jlrl ! g2�•�" pStf M�iIh4P�"" � F� .� ". ,�^. a(� ti,;rii Tn} yi'� nr $h' "r'�+Flnt �� f s _ a.. / l,L `W lit,4 s. w °i' .7 r3 tr w r OI z` a `fit9` k'VF{ Ada ', _ .�� '�l-' ✓ fi Y. ii++1��,, . F �c� rte' ^.a ^a v � A r��\ zi 11, ' t ,i��tr�s( �� `na1' 4�f+4R��f`v f •.fir rq�,< 'yP3�M1t� wx45Ai�S t�k r I i� X r.T 39xrt ra�r a. �{ a..,s.. :,htfrh 'y $n Its i s i ^Y� r+ 11 sH Y X ara- a lI r� .tir } t x A I a? h I �ji, " rT a W ,d + ( i a ,i n � 4µ uit m ^ '" (t f v, i 2 J �` ad n ei � M ti" Jr4r"rXgk t} � lin tgil � rst t<tta � s' Sr � w { Srtlu fal rd i vglS qt � /nrrr t� � If +. 51tx ra ft {"u w�"r:»,w�+at�' �yk, �-c �r r r r r' r'�" '"� x � rP �rr,�,�y�•yp�� ',�.�}� a �'yr.N'�"kivicta v �-ay,�„l q �i ��`'P*�A�} t�,� rt r � � i�✓t a d �r 1'� s�Vt .J�a 1g r v� � a u tr�1 �?ki` , STATE OF ILLINOIS ) )ss COUNTY OF KENDALL ) ORDINANCE NO. 2007- ORDINANCE APPROVING A SIDE AND REAR YARD SETBACK VARIANCE (212 Spring Street Property, PC #2007-34) WHEREAS, Larry Franklin ("Petitioner") filed ZBA Petition 2007-34 requesting a variance for 212 Spring Street increasing the side yard setback for a detached accessory structure from 5 feet to 17 inches and increasing the rear yard setback from 5 feet to 18 inches, which is more specifically described in the attached Exhibit "A"; and WHEREAS, the Zoning Board of Appeals of the United City of Yorkville held a public hearing on October 3, 2007 with regard to said Petition, and WHEREAS, the Zoning Board of Appeals took public comment on the issues before it and made specific findings of fact related to the granting of the variance sought, and WHEREAS, the Zoning Board of Appeals failed to recommend the approval of said requested variances from the requirements of Section 10-3-5A concerning setbacks for the accessory structure to the City Council; and WHEREAS, the Mayor and City Council of the UNITED CITY OF YORKVILLE have reviewed the findings of fact made by the Zoning Board of Appeals, considering the public comment presented at the public hearing and have determined that the requested variance is appropriate under the circumstances presented by the Petitioners; NOW THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE UNITED CITY OF YORKVILLE AS FOLLOWS: 1 . The findings of fact and conclusions contained in the aforesaid preamble recitals of this Ordinance are hereby determined and accepted. 2. The following Variance is hereby granted from the United City of Yorkville Code, Title 10 3-5A Zoning for the real property more fully described in Exhibit "A" to permit the increase of minimum side yard setback for accessory structure from 5 feet to 17 inches and the increase of minimum rear yard setback for accessory structure from 5 feet to 18 inches for the real property more fully described in Exhibit "A» 3. The Yorkville City Clerk is hereby directed to file and keep on record said a certified copy of this Ordinance after its passage and signing by the Mayor, and file said Ordinance after its passage and signing with the applicable County Recorders Office and the applicable County Clerk, at the earliest possible time. 4. This Ordinance shall be in full force and effect from and after its passage and approval as provided by law. ROBYN SUTCLIFF JOSEPH BESCO GARY GOLINSKI ARDEN JOSEPH PLOCHER WALTER WERDERICH MARTY MUNNS ROSE ANN SPEARS JASON LESLIE Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this Day of A.D. 2007. MAYOR Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this day of A.D. 2007. ATTEST: CITY CLERK EXHIBIT A LEGAL DESCRIPTION OF THE PROPERTY C/56837. 1 STATE OF ILLINOIS ) )ss COUNTY OF KENDALL ) ORDINANCE NO, 2007- ORDINANCE APPROVING A SIDE AND REAR YARD SETBACK VARIANCE (212 Spring Street Property, PC #2007-34) WHEREAS, Larry Franklin ("Petitioner") filed ZBA Petition 2007-34 requesting a variance for 212 Spring Street increasing the side yard setback for a detached accessory structure from 5 feet to 17 inches and increasing the rear yard setback from 5 feet to 18 inches, which is more specifically described in the attached Exhibit "A"; and WHEREAS, the Zoning Board of Appeals of the United City of Yorkville held a public hearing on October 3, 2007 with regard to said Petition; and WHEREAS, the Zoning Board of Appeals took public comment on the issues before it and made specific findings of fact related to the granting of the variance sought; and WHEREAS, the Zoning Board of Appeals failed to recommend the approval of said requested variances from the requirements of Section 10-3-5A concerning setbacks for the accessory structure to the City Council; and WHEREAS, testimony was made at the October 3, 2007 public hearing regarding rain water from the roof of said accessory structure is presently sheeting onto a wooden fence located on adjacent property; and WHEREAS, the Mayor and City Council of the UNITED CITY OF YORKVILLE have reviewed the findings of fact made by the Zoning Board of Appeals, considering the public comment presented at the public hearing and have determined that the requested variance is appropriate under the circumstances presented by the Petitioners; NOW THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE UNITED CITY OF YORKVILLE AS FOLLOWS: 1 . The findings of fact and conclusions contained in the aforesaid preamble recitals of this Ordinance are hereby determined and accepted. 2. The following Variance is hereby granted from the United City of Yorkville Code, Title 10 3-5A Zoning for the real property more fully described in Exhibit "A" to permit the increase of minimum side yard setback for accessory structure from 5 feet to 17 inches and the increase of minimum rear yard setback for accessory structure from 5 feet to 18 inches for the real property more fully described in Exhibit "A" 3. The Petitioner shall install gutter(s) and downspout(s) as necessary to direct ranoff from the roof of the structure away from the southern and western property lines no later than April 15, 2008. 4. The Yorkville City Clerk is hereby directed to file and keep on record said a certified copy of this Ordinance after its passage and signing by the Mayor, and file said Ordinance after its passage and signing with the applicable County Recorders Office and the applicable County Clerk, at the earliest possible time. 5. This Ordinance shall be in full force and effect from and after its passage and approval as provided by law. ROBYN SUTCLIFF JOSEPH BESCO GARY GOLINSKI ARDEN JOSEPH PLOCHER WALTER WERDERICH MARTY MUNNS ROSE ANN SPEARS JASON LESLIE Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this Day of A.D. 2007. MAYOR Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this day of A.D. 2007. ATTEST: CITY CLERK EXHIBIT A LEGAL DESCRIPTION OF THE PROPERTY C/56837.1 Reviewed By: Agenda Item Number J� o T Legal ❑ Finance ❑ EST. , 1636 Engineer ❑ Tracking Number X4 City Administrator ❑ °a ° �O Consultant ❑ PC 2007-32 ILE Agenda Item Summary Memo Title: Thomas Alarm Systems Meeting and Date: COW/CC—October 23, 2007 Synopsis: Request for Re-Zoning and Development Agreement Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Travis Miller Community Development Name Department Agenda Item Notes: See attached report. 2`_�D cip o United City of Yorkville Memo o " 800 Game Farm Road EST. . 1836 Yorkville, Illinois 60560 Telephone: 630-553 -8545 ®� p Fax: 630-553 -3436 ALE yy`2 Date: October 8, 2007 To: Economic Development Committee From: Travis Miller, Community Development Director Cc: Lisa Pickering, Deputy Clerk (for distribution) Subject: PC2007-32 Thomas Alarm System Re-Zoning Request Background: The Plan Commission will be reviewing this request and making a recommendation at the October 10, 2007 meeting. Comprehensive Plan Recommendations The Comprehensive Plan Land Use Plan for the property recommends Traditional Neighborhood. The `Design Guidelines' are listed below for this Land Use: • Any development or redevelopment shall conform to all City regulations regarding their use • As most development will be redevelopment of existing sites, the distinct character of the (Transitional Residential) Neighborhood will be vulnerable to change. Therefore, all development must be carefully designed to fit the character of its existing surroundings. • Existing residential and commercial uses should be preserved. Residential properties fronting on arterial streets may be used for professional or service offices, or for small retail shops consistent with the character of such uses in the downtown area. Findings Necessary for a Zoning Amendment shall be based on the following: a. Existing uses of property within the general area of the property in question. b. The zoning classification of property within the general area of the property in question. c. The suitability of the property in question to the uses permitted under the existing zoning classification. 1 I The trend of development, if any, in the general area of the property in question, including changes, if any, which have taken place since the day the property in question was placed in its present zoning classification. e. The impact that such reclassification and/or annexation will have upon traffic and traffic conditions on said routes; the effect, if any, such reclassification and/or annexation would have upon existing accesses to said routes; and the impact of additional accesses as requested by the petitioner upon traffic and traffic conditions and flow on said routes. (Ord. 1976-43, 11-4-76) Staff Comments: 1 . The B-3 zoning classification requested is appropriate and supported by the Comprehensive Plan for this property. 2. The use proposed will be within the existing structure and therefore have a minimal architectural impact on the surrounding character. 3 . Allowable signage should be more restrictive than that allowable within the B-3 zoning classification to ensure the property remains in context with the surrounding neighborhood. ® Recommend requiring the following signage regulation not within the current sign ordinance in the form of a Development Agreement between the City and the Petitioner. 1 . No signage may be internally illuminated; 2. No pole signs permitted on the property (one (1) wall and/or one (1) ground sign only) 3. Maximum sign area of any sign shall be no more than thirty-two (32) square feet. 4. The existing structure which will house the business consists of 1 ,832 sq. ft. Applying a retail parking ratio of 1 space per 300 sq. ft., which is consistent with the B-3 zoning request, 7 parking spaces would be required for the subject property. Staff does not, at this time, have a geometric plan to determine whether the site meets the minimum parking requirements. Staff recommends a geometric plan be submitted demonstrating the parking onsite complies with the aforementioned requirements. Staff Recommendation: Attached Reports: Anna Kurtzman October 4, 2007 report 2 United City Of Yorkville County Seat of Kendall County IBM 800 Game Farm Road Esr � Yorkville, Illinois, 60560 Telephone: 630-553-4350 9 =O Fax: 630-553-7264 LE �? Website : www.yorkville.il .us October 4, 2007 TO: Stephanie Boettcher FROM: Anna B. Kurtzman, AICP SUBJECT: PC2007-32 Thomas Alarm System Rezoning Request The Department of Building Safety staff has reviewed the Thomas Alarm System's request to rezone property at 711 N. Bridge Street (PIN: 02-28-351-021) from the City's R-2 (One-family Residence District) to B-3 (Service Business District). Within the B-3 district the following standards apply: Lot size: Minimum 10,000 sq The subject property consists of 13,095 sq ft. Front yard setback: Minimum setback of 50 feet The existing house is located 68 feet from the front property line. Side yard setback: Minimum setback of 20 feet The existing house is 17.6 feet from the northern property line and 28 feet from the southern property line Rear yard setback: Minimum setback of 20 feet The existing house is approximately 53 feet from the western (rear) property line. Transitional yard setback: Minimum setback of 30 feet A transitional yard is required to be provided along the western property line. The existing house is approximately 53 feet from this property line. The subject property meets, with one exception, the standards outlined above. As noted, the existing house does not meet the side yard setback as measured from the northern property line. The applicant has indicated that the house consists of 1,832 sq ft. Applying a retail parking ratio of 1 space per 300 sq ft, this property would require a total of 7 parking spaces. Staff does not, at this time, have a geometric plan to determine whether the site meets the minimum parking requirements. /abk file c \\Coys m\UsuFold=\AKunzm=Wynoeu is\ThomasAhmSystems\10 4-0IPCRVort.dac C/T` Z)_ o United City of Yorkville l0 County Seat of Kendall County esr. ®� 7B36 800 Game Farm Road 1t .4 � to Yorkville, Illinois 60560 p �� f, p Phone: 630-553-435D Fax: 630-553-7575 PC # APPLICATION & PETITION ANNEXATION, PLANNED UNIT DEVELOPMENT, ZONING OR SPECIAL USE REQUEST Development Name: ;4 `f M /'/Date of Submission: 91zz11r7 Requesting: [] Annexation UZz ning [] Planned Unit Development [] Special Use: 1 . Name of Petitioner(s): 71e-Wl' A� r v r7z-1y7 S Address: 711 AJ r /f/ � C Phone Number: Fax Number: Relationship of Petitioner(s) to subject property: Pw er [] Developer [] Contract Purchaser 2. Name of holder of legal title, if different from #1 : 5WI !!P G?Rl? i EJ If legal title is held in a Land Trust, list the names of all holders of any beneficial interest therein: z. 3 . a). (i). Street address and physical location of subjept property: /tJ (ii). Zoning of surrounding parcels: North: South: East: 3 West: Le b). Legal description of property; attach as Exhibit "A". c). Total Acreage: LC i l lfd�7N Page 1 of 5 United City of Yorkville Annexation PUD Zoning,Special Use Application Revised: 225/04 3 . (con't): d). Kendall County Parcel Number(s) of property for which PUD is sought: ,nZU3f/ a l e). Current Zoning Classification: f). Zoning Classification Requested: g). Is this property within City limits? Yes No, requesting annexation 4. Names and addresses of any adjoining or contiguous landowners and landowners within 500' entitled to notice of petition under any applicable City ordinance or State Statute: Attach a separate list and label as Exhibit `B". 5. List all governmental entities or agencies required to eive notice under Illinois law: 6. List the Illinois Business Tax Number (IBT#) for the State of I and names of businesses located on subject property to be annexed: 7. Does a flood plain exist on the subject property? 8. Do Electors reside on the subject property? A J (L. If so, they must execute this petition to annex. (Electors as defined by Illinois Law is a resident of the parcel who is a registered voter. Legal owners of the annexing parcel must sign the petition regardless of place of residence or legal voting status.) 9. Contact Information: Name, address, phone number and fax number of person to whom inquiries regarding this petition may be directed: E=;erxz) At�rney:z m Nae: Address: Phone Number: Fax Number: Engineer: Name: Address: Phone Number: Fax Number: Land Planner: Name: Address: Phone N r: Fax Number: Page 2 of 5 United City of Yorkville Annexation,PUD Zoning,Special Use Application Revised: 2/25/04 10. Submit the following to the Deputy Clerk in order to be scheduled for the necessary committee meetings. An incomplete submittal could delay the scheduling of your project. a. Original application with legal description plus 40 copies. b. Appropriate filing fee (Please refer to page 4 of this application to "Petitioner Route, Step 1 , Fees" and/or contact the Deputy Clerk for verification of this amount). c. Concept or Preliminary Site Plan: 40 sets folded to fit in a 10" x 13" envelope In witness whereof the following petitioner(s) have submitted this application under oath and verify that to the best of their knowledge its contents are true and correct and swear that the property to be annexed is contiguous to the United City of Yorkville. Date: Petitioner(s)Signature: (All legal property owners signatures must appear on this application.) Subscribed and sworn to before me this day of a _ 200-7---- Notary Seal THISAPPLICATION MUST BE NOTARIZED, OFFICIAL S�AI LORA J. CHAPMAH NOTARY PUBLH; STATE CF Iu�gS MY COMMISSION EXPIRES 3.12.2011 Page 3 of 5 United City of Yorkville Annexation,PUD,Zoning,Special Use Application Revised: 225/04 ANNEXATION, PLANNED UNIT DEVELOPMENT, ZONING OR SPECIAL USE REQUEST PETITIONER ROUTE Step 1 : Petitioner must submit a completed application, fees* and all pertinent materials to the Deputy Clerk a minimum of 45 days prior to the targeted Plan Commission meeting. Petitioner is responsible for making submittals to other review agencies such as Kendall County, Illinois Department of Transportation, Illinois Department of Natural Resources, U.S. Army Corps of Engineers, etc., to allow timely review by City. *Fees: a. Annexation or Annexation and Rezoning - $250 plus $ 10 per acre for each acre over 5 acres b. Rezoning only - $200 plus $ 10 per acre for each acre over 5 acres c. Special Use - $250 plus $ 10 per acre for each acre over 5 acres d. Engineering Review Fees - 1 .25% of the approved engineer's estimate of cost of all land improvements, to be determined by City Engineer. e. Planned Unit Development fee - $500 f. Engineering Review Deposit - up to 1 acre = $ 1 ,000; over 1 acre but not over 10 = $2,500 over 10 acres, but not over 40 = $5,000 over 40 acres, but not over 100 = $ 10,000 over 100 acres = $20,000 g. Deposit for Outside Consultants - under 2 acres = $ 1 ,000 2 to 10 acres = $2,500 over 10 acres = $5,000 Note: Owner/Developer will be responsible for payment of recording fees and costs, public hearing costs including a written transcription of public hearing and outside consultant costs (i.e. legal review, land planner, zoning coordinator, environmental, etc.). Should Owner/Developer not pay these fees directly, they will be responsible for reimbursing the United City of Yorkville for the aforementioned fees and costs. Note: You must present your plan at each of the meetings below as indicated Step 2: Plan Council: The Planning Council meets the 2nd and 4"' Thursday of the month at 4:30 a.m. in the City Administration Office. Upon recommendation by the Plan Council, you will move forward to the Plan Commission Meeting.. Attendees to this meeting include: City Administrator, City Land Planner, Sanitary District Director, City Engineer, Building Department Official, Emergency Medical Rep, Public Works Director, Executive Director of Parks and Recreation, Fire Department Rep, and Police Chief. Step 3: Park Board Planning Meeting: The Park Board makes recommendations on any Park Sites included in residential developments. The Park Board Planning Meeting is the fourth Monday of each month at 7:00 p.m. at the Riverfront Building, 301 E. Hydraulic Street. Page 4 of United City of Yorkville Annentior,PUD,Zoning,Speciat Use Application Revised: 2125/04 Step 4: Plan Commission: The Plan Commission meets the second Wednesday of each month at 7:00 p.m. in the Council Chambers at City Hall. The Plan Comrission will make a recommendation for the City Council's consideration. The Plan Commission consists of 10 members appointed by the Mayor, the City Attorney and City Land Planner. A Public Hearing will be held at this time for the Annexation Agreement and/or Rezoning request or Special Use request. Notice will be given by publication by the United City of Yorkville in the Kendall County Record and certified mail by the Petitioner to adjacent property owners within 500 feet of the subject property no less than fifteen days and no more than 30 days prior to the public hearing date. A certified affidavit must be filed by the petitioner with the City Clerk's office containing the names, addresses and permanent parcel numbers of all parties that were notified. Step 5: Economic Development Committee: The Economic Development Committee meets the third Thursday of each month at 7:00 p.m. in the City Hall Conference Room All projects (regardless of a positive or negative EDC recommendation) proceed to the Committee of the Whole for discussion. The Economic Development Committee consists of three (plus one alternate) City Council members. Step 6: Committee of the Whole: The Committee of the Whole meets the first and third Tuesdays of the month at 7:00 p.m. in the Conference Room at City Hall. The project will be discussed in an informal atmosphere at the Committee of the Whole where no formal voting takes place. This session is to discuss and consider recommendations of prior committee meetings. Step 7: City Council: The City Council meets the second and fourth Tuesdays of the month at 7:00 p.m. in the Council Chambers at City Hall. This is where all City Council voting takes place. A Public Hearing will be held at this time for the Annexation Agreement and/or Planned Unit Development Agreement. Notice will be given by publication by the United City of Yorkville in the Kendall County Record. A certified mailing to surrounding landowners is not required for this public hearing. Any annexation agreement, PUD agreement or development agreement must be signed by the Petitioner prior to being voted on by the City Council. Agreement: I understand and accept all requirements, fees as outlined as well as any incurred Administrative and Planning Consultant Fees which must be current before this project can proceed to the next scheduled committee meeting. Please sign and return this original (retaining a copy for your records) to the Deputy Clerk, United City of Yorkville, 800 Game Farm Road, Yorkville, Illinois 60560. Date: Signature of Petitioner Page 5 of 5 United City of Yorkville Annexation,PUD,Zoning,Special Use Application Revised: 2/25/04 ' rfe 0 0 0, J c J Iq 8 1 >l2 4 ° re 7t Off T t ae pert 70 �. " S 609 ai. 702 9r-+� 09 � '�P•I� l f ��1gg� F p� �It � '�1 1 #? `° oaau --� . ES omonauk St ' -CAI-Sbtt1 .� i .t�;ti . w ♦I ,y„ I"?p wl z.", f1�s I'I r' If ai ya {tui � R u , _p E Spring St Of JA '- iFa l � ry ST CO 4_f vY irl t a� 1 � � Yf i I l I1, � Vi J titer 5t i ., S �J ��ENI tr�91� j.- , 11 Sl e _ f �L A '�'giYl ...' d .i r 45 E,. t< u�K 7 I f LF I 7 P V I L Q �• r _ ! �1 .�4 - '.'1 .J.:, a _ N s ,.e4._' I 1 lam, �P ' _ 'a r• •t, I(Vflle GIS The Data is provided without warranty or any representation of United City D/YOY accuracy,timeliness,or completeness.It Is the responsibility of theI�y Parcel Data and Aerial PhetOgraplry "Requester"to determine accuracy,timeliness,completeness,and w tjy—E O Office D strict � _ --- Z Subject Property R-2 One Family Resident District ,;In I� i - – J I j — �'-Rarl��t-_- - - onn - i[-fD I r _ B-1 Limited Business District ' TjI R-3 General Residence istrict -, 1 _] - - --- —+i-so u 0 ,� k St - - l� 1 --VV-SW 4ng..St - R=1'One Famil Residence iDistrict-, i-_olr i"7 I -F-SPrang-.St--------- Li `r I ' 1� LJ -- GaptsKSt~-.__ C LI I --Center-St oil POR ,' L,tl -------- -� III � II fn B-2 General Business District United City of Yorkville GIS The Data is provided without warranty or any representation of p accuracy,timeliness,or completeness.It is the responsibility of the w X19�E Parcel Data and Aerial PhOtOgraPhy "Requester"to determine accuracy,timeliness,completeness,and - t�. STATE OF ILLINOIS ) )ss COUNTY OF KENDALL ) ORDINANCE NO. 2007- ORDINANCE APPROVING AND AUTHORIZING EXECUTION OF DEVELOPMENT AGREEMENT (Thomas Alarm Systems) WHEREAS, Thomas O'Brien (OWNER) is the legal owner of record of property described on Exhibit "A" attached hereto and incorporated herein (the "Property"), and WHEREAS, the Property is generally located at 711 N. Bridge Street in Yorkville and consists of approximately .2 acres; and WHEREAS, in conjunction with the rezoning of the Property to B-3 Service Business District, OWNER and the City desire to enter into a development agreement setting forth terms and conditions for the future development and use of the Property upon rezoning; and WHEREAS, the City has determined that the terms and conditions set forth therein will serve a public use and will promote the health, safety, prosperity, security, and general welfare of the inhabitants and taxpayers of the City, and is otherwise authorized by law. NOW THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE UNITED CITY OF YORKVILLE AS FOLLOWS: 1 . The Development Agreement between the OWNER and the City, attached hereto as Exhibit 'B" is hereby approved, and the Mayor is authorized to execute said Development Agreement. 2. The Yorkville City Clerk is hereby directed to file and keep on record a certified copy of this Ordinance and the Development Agreement after its passage and signing by the Mayor. 3 . This Ordinance shall be in full force and effect from and after its passage and approval as provided by law. ROBYN SUTCLIFF JOSEPH BESCO GARY GOLINSKI ARDEN JOSEPH PLOCHER WALTER WERDERICH MARTY MUNNS ROSE ANN SPEARS JASON LESLIE Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this Day of A.D. 2007. MAYOR Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this Day of A.D. 2007. ATTEST: CITY CLERK EXHIBIT A LEGAL DESCRIPTION OF THE PROPERTY Lot 1 North Bridge Street Subdivision, Yorkville, Kendall County, Illinois EXHIBIT B DEVELOPMENT AGREEMENT C/54362. 1 DEVELOPMENT AGREEMENT `Thomas Alarm Systems' This Development Agreement, hereinafter referred to as "Agreement", is made and entered into this day of , 200_, by and between, Thomas O'Brien, hereinafter referred to as "OWNER", and the United City of Yorkville, Illinois, a Municipal Corporation, hereinafter referred to as "CITY". The OWNER and the CITY may hereinafter be referred to as the Parties. WITNESSETH WHEREAS, the OWNER is the Owner of certain real property, hereinafter referred to as the "Property", located in the CITY and legally described as set forth in Exhibit "A" attached hereto and incorporated by references as if more fully set forth; and WHEREAS, the Property is located at 711 N. Bridge Street in Yorkville and consists of approximately .2 acres; and WHEREAS, the OWNER seeks a zoning amendment to allow for uses permitted within the B-3 zoning classifications to exist on the property; and WHEREAS, the CITY has determined that the terms and conditions set forth herein will serve a public use and will promote the health, safety, prosperity, security, and general welfare of the inhabitants and taxpayers of the CITY; and WHEREAS, the OWNER, its vendors, grantees, assigns, successors, trustees, and all others holding interest now or in the future, agree and enter into this contract, which shall operate as a covenant running with the land and be binding upon any developer and its representatives, and future owners of the land; NOW, THEREFORE, the CITY and OWNER, in consideration of the mutual covenants and agreements contained herein, do mutually agree as follows: ARTICLE I GENERAL COMPLIANCE WITH ORDINANCES OWNER hereby agrees to comply with all CITY ordinances, and this Agreement shall alter said ordinances only as specifically set forth herein. Where the ordinances of the CITY conflict with the provisions herein, the Agreement shall control. ARTICLE II PROPERTY DEVELOPMENT The City and the Owner acknowledges that the current structure on subject property is a legal non-conforming structure. A request to enlarge, relocate or reconstruct this structure within a setback area as defined by the City B-3 Zoning Classification will require the Owner to request, and be approved by the City, a variance. ARTICLE III SIGNAGE PROVISIONS The OWNER agrees to the following signage regulation: • No signage on the property may be internally illuminated; • No pole signs to be permitted on the Property; • Two (2) wall signs or in the alternative One (1 ) wall and/or one ( 1 ) ground sign may be permitted on the Property; • Maximum sign area of any sign on the Property shall be no more than thirty-two (32) square feet for each sign. ARTICLE V EFFECTIVE DATE The Recitals set forth above are deemed to be material covenants and entitlements under this Agreement. The Covenants and Variances granted as to the setback requirements pursuant to this agreement shall be treated as covenants running with the land and the Successors, Heirs, and Assigns. The effective date of this Agreement shall be the date this Agreement is approved and executed by the OWNER and CITY. CITY: OWNER: UNITED CITY OF YORKVILLE, Thomas O'Brien an Illinois municipal corporation By: By: Title: Mayor Attest: Attest: Dated: Dated: STATE OF ILLINOIS ) )ss COUNTY OF KENDALL ) ORDINANCE NO. 2007- ORDINANCE APPROVING THE REZONING OF CERTAIN PROPERTY FROM R-2 TO B-3 ZONING CLASSIFICATION (Thomas Alarm Systems) WHEREAS, Thomas O'Brien (OWNER) is the legal owner of record of property described on Exhibit "A" attached hereto and incorporated herein (the "Property"), and WHEREAS, the Property is generally located at 711 North Bridge Street in Yorkville and consists of approximately .2 acres; and WHEREAS, the Property is presently zoned R-2 by the United City of Yorkville under the Yorkville Zoning Code, being Title 10 of the City Code of the United City of Yorkville, Illinois; and WHEREAS the OWNER has made application by petition for the rezoning of the Property to B-3 Business District; and WHEREAS, said petition was duly referred by the City Clerk to the City Council of the United City of Yorkville, who, in turn, referred said application to the Yorkville Plan Commission for study and recommendation, and to the Yorkville Economic Development Committee for recommendation of a final decision; and WHEREAS, the Yorkville Plan Commission and the Yorkville Economic Development Committee have found that the B-3 zoning classification requested is appropriate and supported by the Comprehensive Plan for the Property, that the use proposed will have a minimal architectural impact on the surrounding character, and that the proposed re-zoning satisfies all other standards for re-zoning under Section 10- 14-7 of the United City of Yorkville Zoning Code; and as such has recommended approval the rezoning of the Property as requested; and WHEREAS, all notice, hearing and other procedural requirements provided by state statute and the Yorkville Zoning Code have been fully complied with; and WHEREAS, the City has determined that the terms and conditions set forth herein will serve a public use and will promote the health, safety, prosperity, security, and general welfare of the inhabitants and taxpayers of the City. NOW THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE UNITED CITY OF YORKVILLE AS FOLLOWS: 1 . The findings of fact and conclusions contained in the aforesaid preamble recitals of this Ordinance are hereby determined and accepted. 2. The City Council approves the recommendation of the Plan Commission and hereby rezones the property as follows: a B-3 Business District with the uses listed as Permitted Uses in the B-3 3 . The Yorkville City Clerk is hereby directed to file and keep on record said a certified copy of this Ordinance after its passage and signing by the Mayor, and file said Ordinance after its passage and signing with the applicable County Recorders Office and the applicable County Clerk, at the earliest possible time. 4. This Ordinance shall be in full force and effect from and after its passage and approval as provided by law. ROBYN SUTCLIFF JOSEPH BESCO GARY GOLINSKI ARDEN JOSEPH PLOCHER WALTER WERDERICH MARTY MUNNS ROSE ANN SPEARS JASON LESLIE Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this Day of A.D. 2007. MAYOR Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this day of A.D. 2007. ATTEST: CITY CLERK EXHIBIT A LEGAL DESCRIPTION OF THE PROPERTY Lot 1 North Bridge Street Subdivision, Yorkville, Kendall County, Illinois C/56838. 1 `QED C/l` Reviewed By: Agenda Item Number J� T Legal ❑ r-C�� A Finance F-1 es � yeas EST l Engineer El Tracking Number -O Jil y City Administrator ❑ Consultant ❑ d ` PC 2007-25 <CE ��'� ❑ Agenda Item Summary Memo Title: Fields at Westhaven Meeting and Date: COW/CC—October 23, 2007 Synopsis: Preliminary Plan Approval Council Action Previously Taken: Date of Action: October 24, 2006 Action Taken: Amendment to annexation agreement and PUD agreement Item Number: Type of Vote Required: Council Action Requested: Submitted by: Travis Miller Community Development Name Department Agenda Item Notes: See attached report. CO.. United City of Yorkville Memo 800 Game Farm Road EST x.: 1836 Yorkville, Illinois 60560 Telephone: 630-553 -8545 9 ' o Fax: 630-553 -3436 <LE `vv Date: October 8, 2007 To: Economic Development Committee From: Travis Miller, Community Development Director Cc: Lisa Pickering, Deputy Clerk (for distribution) Subject: PC2007-25 The Fields at Westhaven Background The Fields at Westhaven Preliminary Plan is a portion of the Westhaven PUD, last amendment approved by City Council October 24, 2006. The Plan Commission will be reviewing this request and making a recommendation at the October 10, 2007 meeting. Staff Comments: The Preliminary Plan is consistent with the Concept PUD plan. The Fields at Westhaven portion is referred to by the PUD Agreement as "Conventional Residential" land use and approved to meet R-2 zoning district requirements including a minimum lot size of 12,000 square feet. The PUD agreement requires a 15.02 acre school site and a 5 acre park site dedication requirement. The Preliminary Plan proposed includes combined acreage for this dedication. Prior to Final PUD/Plat approval, these parcels will need to be delineated with input from the Park Board and School District 115. Staff Recommendation: Approval subject to the attached reports: - Laura Haake October 1 , 2007 report - Bill Dunn October 5, 2007 report - Anna Kurtzman, October 4, 2007 report 1 D c/p 0 United City of Yorkville Memo 800 Game Farm Road 1 rase Yorkville, Illinois 60560 Telephone: 630-553-8545 •p�� 6n `gyp Fax: 630-553 -3436 Date: October 1 , 2007 To: Travis Miller From: Laura Haake CC: Joe Wywrot, Dave Mogle Subject: Fields of Westhaven andscape Plan Revie I have reviewed the landscape plan prepared by Christopher B. Burke Engineering West, LTD., for Fields of Westhaven dated May 24, 2007, with latest revisions of September 21 , 2007, and have prepared the following comments: eneral Comments: 1) Lots 76 and 64 and lots 98 and 99 have an area indicated with Tall Grass Mesic Prairie Seeding. This area will be difficult to establish, maintain, and prevent homeowners from encroaching, change to be planted with Turfgrass and landscaping. 2) South of lot 176 there is an area indicated with hatching. Please remove or correct. 3) Any home that has a rear or site lot bordering an arterial or collector road requires a 30' landscape buffer yard planted with 3 shade trees, four evergreens, and twenty shrubs per 100 lineal feet (i.e. Beecher Road.) 4) Basins are to be designed with a meandering edge. The current basin design does not meet design standards. Change all basins to fit this requirement. 5) The plans state that an engineer must inspect plants, placing of plants, etc. This shall be completed by a Landscape Architect or other qualified individual. 6) Under the `Management of Naturalized Area' the second and third year should include all of the maintenance methods states in the first year of management. Due to the proximity to homes, naturalized basins cannot necessarily be burned every year and may require alternative methods of maintenance if the weather conditions do not cooperate. A yearly report summarizing the establishment of planted species and methods used to maintain area must be completed by an experienced company in restoration ecology. Parks Trails: 7) Change the note on the plans for the School/Park site to say `Park Department' not `Park District'. 8) It should be noted on the plans that the park site and the school site will have to be graded, seeded, and blanketed according to the park development standards. 52 Wheeler Road • Sugar Grove, IL 60554 TEL: 630 ( 466.9350 FAX: 630 1466-9380 www.eeiweb.com Engineering Ent®rprlseS, Inc. October 5, 2007 Mr. Joseph A. Wywrot, P.E. City Engineer United City of Yorkville 800 Game Farm Road Yorkville, IL 60560 Re: The Fields at Westhaven Preliminary Engineering & Stormwater Management United City of Yorkville, Kendall County, Illinois Dear Mr. Wywrot: We have reviewed the Preliminary Plan submittal for the referenced "The Fields at Westhaven" Subdivision consisting of the following material received to date: • Preliminary Engineering Plan prepared by Christopher B. Burke Engineering West, Ltd. (CBBEWL) consisting of three (3) sheets with a latest revision date of September 21 , 2007. • Preliminary Landscape Plan for "The Fields at Westhaven" prepared by CBBEWL consisting of eleven (11 ) sheets revised September 21 , 2007. • Preliminary Stormwater Management Plan prepared by Christopher B. Burke Engineering West, Ltd. revised September 21 , 2007. • Perspective Plan prepared by Land Vision, Inc. dated July 20, 2007. • Illustrative Plan, Preliminary Plan and Adjacent Owners Exhibits prepared by Land Vision, Inc. dated September 17, 2007. (Half-size & Full-size) • Revised Wetland Assessment by Christopher B. Burke Engineering West, Ltd. revised December 3, 2004. • ALTA/ACSM Land Title Survey prepared by Thomson Surveying, Ltd. dated November 21 , 2006 • . Response Letter prepared by Christopher B. Burke Engineering West, Ltd. dated September 21 , 2007. We offer the following comments: GENERAL 1 . A Wetland Delineation and Report should be should be submitted for review Consulting Engineers Specializing in Civil Engineering and Land Surveying Mr. Joseph A. Wywrot October 5, 2007 Page 2 of 3 by the City's wetland consultant prior to Preliminary Plan approval. (Has been provided) 2. Permits or Sign-offs will be required from the following agencies: a. (IDNR) Consultation Agency Action Report regarding endangered/threatened species or natural areas. (Has been provided) b. (IHPA) Division of Preservation Services regarding Historic and Archaeological Resources. (Has been provided) c. Yorkville-Bristol Sanitary District regarding Sanitary Sewer Facilities. d . ([EPA) Division of Water Pollution Control regarding Sanitary Sewer Facilities. e. (IEPA) Division of Public Water Supplies regarding water supply and distribution. f. ([EPA) Division of Water Pollution Control regarding a Notice of Intent (NOI) General permit to discharge storm water. g. A Natural Resource Information Report should be applied for and prepared by the Kendall County Soil and Water Conservation District and submitted for review. (Report has been provided) Items a, c, d, e, f and g will be required prior to the start of construction activities. PRELIMINARY ENGINEERING PLANS 3. The proposed water main which is to be extended from Bailey Meadows through the school/park site should be shown in a public utility and drainage easement. 4. The intersections of both Beecher Rd and Wolf Creek Avenue with Baseline Road should provide radii where right-of-way lines intersect as is shown throughout the balance of the site. 5. Street light spacing in not in accordance with City standards and should be revised. These revisions can be addressed during final engineering. 6. Roadway improvements should be indicated or shown for Baseline Road within the limits of the subdivision. The City's transportation plan anticipates Baseline Road being a collector road design. GAPublic\YorkvilleQ0061Y00633 Marquette Land (Residential Deve10pnnent)1DodwyWrot03.doc Mr. Joseph A. Wywrot October 5, 2007 Page 3 of 3 7. All other comments from our previous review letters have been adequately addressed. CONCLUSION We recommend the approval of the preliminary plans subject to the comments indicated above. It is our opinion that these comments can be addressed during the final engineering and final platting process as long as the intent to make the necessary changes are acknowledged by the developer at this time. If you have any questions or require additional information, please contact our office. Sincerely, ENGINEERING ENTERPRISES, INC. William E. Dunn, P.E. Senior Project Manager p.c. : Brendan McLaughlin, City Administrator Bart Olson, Assistant City Administrator Travis Miller, Community Development Director Charles Wunder, Urban Planner Chris Lindley„ Christopher B. Burke Engineering West, Ltd. JWF, DRM - EEI G 1PubliciYorkvillet2006tY00633 Marquette Land (Residential Development'4Doclbywrot03 doc United City of Yorkville County Seat of Kendall County j 800 Game Farm Road esr. I asss Yorkville, Illinois, 60560 Telephone : 630-553-4350 p WR y! "�O Fax: 630-SS3-7264 <Ce `y�? Website : www.yorkville.il . us October 4, 2007 TO: Stephanie Boettcher FROM: Anna B. Kurtzman, AICP SUBJECT: PC 2007-25 Fields of Westhaven The Department of Building Safety staff has reviewed the following document for conformance with the City's zoning code: Preliminary Plan dated 9/17/07 Preliminary Engineering dated 9/21/07 Preliminary Landscape Plan dated 9/21/07 Based upon our review we offer the following comments: 1 . The Preliminary Plan indicates that the present zoning is R-2 and that they are requesting R-2 PUD. All lots meet the minimum lot width and lot area associated with an R-2 district. 2. The Preliminary Plan and Preliminary Engineering Plan both indicate that there will be a 30 foot wide landscape easement on either side of Beecher Road. The landscape plans do not seem to show any details for these areas. 3. Some of the key maps in the upper right corner of the pages for the landscape plan are using the previous preliminary plan and should be corrected to reflect the current preliminary plan. /abk c: T. Miller Filename: \\Coyserver\User Folders\AKurtzman\My Documents\Westhaven\Fields prelim plan 10 4-07.doe United City of Yorkville County Seat of Kendall County 800 Game Farm Road Yorkville, IL 60560 Telephone: 630-553-4350 Fax: 630-553-7575 Website: www.yorkville.il.us PC # 0,60-7 _ 2S APPLICATION & PETITION Please Check One: _X—Preliminary Plan Final Plat Development Name: The Fields At Westhaven Date of Submission: May 25. 2007 1 . Name of Petitioner(s): Marquette Land Investments, LLC, Address: 463 Briarnate Drive, South Elgin, IL 60177 Phone Number: (847) 2893758 Fax Number: 1847) 2893203 2. a). Street address and physical location of subject property: South of Baseline Road, Approx. 0.75 Miles West of Illinois Route 47 b). Legal description of property; attach as Exhibit "A". c). Total Acreage: 161 .34 3 . Contact Information: Name, address, phone number and fax number of person to whom inquiries regarding this petition may be directed: Eric Goodman; 463 Bnargate Dr. South Elgin, IL 60177; PH: (847) 2893758; Fax: (847) 2894203 Attorney: Name: Address: Phone Number: Fax Number: Engineer: Name: Chris Lindley (Christopher B. Burke Engineering West, LTD.) Address: 116 West Main Street, Suite 201 ; St. Charles, Illinois 60174 Phone Number: (630) 443-7755 Fax Number: (630) 443-0533 Land Planner: Name: Dave Waden (Land Vision, Inc.) Address: 116 W. Main Street, Suite 208; St. Charles, Illinois 60174 Phone Number: (630) 584-0591 Fax Number: (630) 885-5515 4. Submit the following to the Deputy Clerk in order to be scheduled for the necessary committee meetings. An incomplete submittal could delay the scheduling of your project. a. Original application with legal description plus 40 copies. b. Appropriate filing fee (Please refer to Page 3 of this application "Petitioner Route, Step 1 , Fees" and/or contact the Deputy Clerk for verification of this amount). c. To begin the review process, the initial submittal must consist of: 1 . 12 sets of Preliminary Plans /Final plats folded to fit in a 10" x 13" envelope 2. 7 sets of Landscape Plans folded to fit in a 10" x 13" envelope 3. 7 sets of Preliminary /Final Engineering folded to fit in a 10" x 13" envelope Within one week of receipt of submittal, the Engineering Department will determine if it is complete or if additional information is needed. Once the submittal is complete, the Plan Council Meeting date will be scheduled for the next meeting that is 6 weeks from this date. One week prior to your scheduled Plan Council meeting, you will be required to submit 15 full size preliminary/final site plans for the packets distributed to the members. In witness whereof the following petitioner(s) have submitted this application under oath and verify that to the best of their knowledge its contents are true and correct. Date: 3117 Petitioner(s) Signature: (All legal property owners signatures or their authorized agents (i.e. Planner, Petitioner's Attorney, Engineer) must appear on this application.) Subscribed and sworn to before me this — "A day of _ 200 "7 Notary Seal OFFICIAL SEAL ANNE M FRYREAR NOTARY PUBLIC- STATE OF ILLINOIS THISAPPLICATIONMUSTBENOTARIZED, MY COMMISSION EXPIRES:03l31111 PRELEW NARY PLAN/FINAL PLAT PETITIONER ROUTE Step 1: Petitioner must submit a completed application, fees* and all pertinent materials to the Deputy Clerk a minimum of 45 days prior to the targeted Plan Commission meeting. Petitioner is responsible for making submittals to other review agencies such as Kendall County, Illinois Department of Transportation, Illinois Department of Natural Resources, U.S. Army Corps of Engineers, etc., to allow timely review by City. *Fees: 1 . Preliminary Plan Fee -$500/Final Plat Fee 4500 a. Engineering Review Fees - 1 .25% of the approved engineer's estimate of cost of all land improvements, to be determined by City Engineer. b. Engineering Review Deposit - up to 1 acre = $ 1 ,000; over 1 acre but not over 10 = $2,00 over 10 acres, but not over 40 = $5,000 over 40 acres, but not over 100 = $ 10,000 over 100 acres = $20,000 c. Deposit for Outside Consultants - under 2 acres = $ 1 ,000 2 to 10 acres = $2,500 over 10 acres = $5,000 Note: Owner/Developer will be responsible for payment of recording fees and costs, public hearing costs including a written transcription of public hearing and outside consultant costs (i.e. legal review, land planner, zoning coordinator, environmental, etc.). Should Owner/Developer not pay these fees directly, they will be responsible for reimbursing the United City of Yorkville for the aforementioned fees and costs. Note. You must present your plan at each of the meetings below as indicated Step 2: Plan Council: The Planning Council meets the 2 a and 4� Thursday of the month at 9:30 a.m. in the City Administration Office. Upon recommendation by the Plan Council, you will move forward to the Plan Commission Meeting. Attendees to this meeting include: City Administrator, City Land Planner, Sanitary District Director, City Engineer, Building Department Official, Emergency Medical Rep, Public Works Director, Executive Director of Parks and Recreation, Fire Department Rep, and Police Chief. Step 3: For Preliminary Plans only; Park Board Planning Meeting: The Park Board makes recommendations on any Park Sites included in the development. The Park Board Planning Meeting is the fourth Monday of each month at 7:00 p.m. at the Riverfront Building, 301 E. Hydraulic Street. Step 4: Plan Commission: The Plan Commission meets the second Wednesday of each month at 7:00 p.m. in the Council Chambers at City Hall. The Plan Commission will make a recommendation for the City Council's consideration. The Plan Commission consists of 10 members appointed by the Mayor, the City Attorney and City Land Planner. Step 5: Economic Development Committee: The Economic Development Committee meets the third Thursday of each month at 7:00 p.m. in the City Hall Conference Room. All projects (regardless of a positive or negative EDC recommendation) proceed to the Committee of the Whole for discussion. The Economic Development Committee consists of three (plus one alternate) City Council members. Step 6: Committee of the Whole: The Committee of the Whole meets the first and third Tuesdays of the month at 7:00 p.m. in the Conference Room at City Hall. The project will be discussed in an informal atmosphere at the Committee of the Whole where no formal voting takes place. This session is to discuss and consider recommendations of prior committee meetings. Step 7: City Council: The City Council meets the second and fourth Tuesdays of the month at 7:00 p.m. in the Council Chambers at City Hall. This is where all City Council voting takes place. If this project has included an annexation and/or zoning petition, a Public Hearing will be held at this time with notice given by publication. Any annexation agreement, PUD agreement or development agreement must be signed by the Petitioner prior to being voted on by the City Council. Prior to the recording of the final plat, the petitioner must pay the Administration Fee. This is equal to 1 .75% of the approved engineer's estimate of construction costs of land improvements, including but not limited to all public improvements to be dedicated to the City, mass earth grading, and quasi-public improvements to be maintained by the homeowner's associations such as private storm sewer, parking areas, and trails. Step 8: Final Plat recording instructions: Once the final plat is approved by the City Council and all required documents, bonds, and letters of credit are submitted to the City, the final plat may be recorded with Kendall County. Submit the final plat mylar to the Deputy Clerk for signatures. When all City signatures are in place, the developer or his surveyor may take the mylar to the Kendall County Clerk for his signature. The next step is to have six paper prints made and return to the Kendall County Recorder's office for recording. Kendall County requires the mylar and four paper copies. The City of Yorkville requires that you submit two recorded paper copies to the Deputy Clerk. Any copies you may require would be in addition to these. Agreement: I understand and accept all requirements, fees as outlined as well as any incurred Administrative and Planning Consultant Fees which must be current before this project can proceed to the next scheduled committee meeting. Please sign and return (retaining a copy for your records) to the Deputy Clerk, United City of Yorkville, 800 Game Farm Road, Yorkville, Illinois 60560. Date Signature ofaMi6ioner Exhibit "A" Legal Description THAT PART OF THE NORTHWEST QUARTER OF SECTION 5, TOWNSHIP 37 NORTH, RANGE 7 EAST OF THE THIRD PRINCIPAL MERIDIAN, AND THAT PART OF THE NORTHEAST QUARTER OF SECTION 6, TOWNSHIP 37 NORTH, RANGE 7 EAST OF THE THIRD PRINCIPAL MERIDIAN DESCRIBED AS FOLLOWS: BEGINNING AT THE NORTHEAST CORNER OF THE NORTHWEST QUARTER OF SAID SECTION 5, SAID CORNER MONUMENTED BY A PK NAIL PER MONUMENT RECORD DOCUMENT 85-105; THENCE SOUTH 01 DEGREE 14 MINUTES 18 SECONDS EAST ALONG THE EAST LINE OF THE NORTHWEST QUARTER OF SAID SECTION 5 A DISTANCE OF 1 ,828.85 FEET TO THE NORTH LINE OF LAND CONVEYED TO THE COMMONWEALTH EDISON COMPANY PER DOCUMENT 732841 ; THENCE SOUTH 87 DEGREES 57 MINUTES 56 SECONDS WEST ALONG SAID NORTH LINE 3,783.96 FEET TO THE EAST LINE OF LAND CONVEYED TO THE COMMONWEALTH EDISON COMPANY PER SAID DOCUMENT 732841 ; THENCE NORTH 00 DEGREES 41 MINUTES 14 SECONDS WEST ALONG SAID EAST LINE 11892.95 FEET TO THE NORTH LINE OF THE NORTHEAST QUARTER OF SAID SECTION 6; THENCE NORTH 88 DEGREES 48 MINUTES 56 SECONDS EAST ALONG SAID NORTH LINE 1 , 117.23 FEET TO THE NORTHWEST CORNER OF THE NORTHWEST QUARTER OF SAID SECTION 5; THENCE NORTH 88 DEGREES 59 MINUTES 11 SECONDS EAST ALONG THE NORTH LINE OF SAID NORTHWEST QUARTER 2,648. 19 FEET TO THE POINT OF BEGINNING, IN KENDALL COUNTY, ILLINOIS. Exhibit `B" Contiguous Landowners KENDALL COUNTY NAME ADDRESS PIN 2901 BUTTERFIELD OAK BROOK, 1 IRED BASELINE LLC ROAD IL 60523 02 04 200 005 COMMONWEALTH EDISON PO BOX 767 CHICAGO, IL 60690 02 05 100 002 02 05 100 004 02 05 200 003 02 06 200 001 02 06 400 002 SCHULTZ, KATHERINE 1128 BEECHER ROAD, 2 F WEST BRISTOL, IL 60512 02 05 100 003 3 02 05 100 005 KONICEK FAMILY LTD 4 PARTNERSHIP 11843 GALENA ROAD PLANO, IL 60545 02 06 100 009 SCHULTZ, PAUL & 1128 BEECHER ROAD, 5 ANGELINE WEST BRISTOL, IL 60512 02 06 400 003 KANE COUNTY 6 J M FARM, LLC 2038 N CLARK ST #371 CHICAGO, IL 60614 14 31 400 001 7 14 32 300 001 EILERT, JEFFRIES H 8 DCLRN OF TRUST 525 S EDGELAWN DR AURORA, IL 60506 14 32 300 005 MURPHY, JERRY J & SUGAR 9 POLLY J 43W904 BASELINE RD GROVE, IL 60554 14 32 300 007 PAIK, S Y & H Y, KI, C SHOREWOOD, 10 K & C J & KI 802 CORNELL CT IL 60431 14 32 400 002 STATE OF ILLINOIS ) )ss COUNTY OF KENDALL ) RESOLUTION NO, 2007- RESOLUTION APPROVING THE PRELIMINARY PUD PLAN AND PLAT OF SUBDIVISION FOR THE FIELDS AT WESTHAVEN SUBDIVISION WHEREAS, by petition dated May 25, 2007, Marquette Land Investments, LLC filed with the United City of Yorkville a Preliminary Plan and Plat of Subdivision for The Fields at Westhaven property, as described on Exhibit "A" attached hereto; and WHEREAS, said plan and plat were duly referred by the City Clerk to the City Council of the United City of Yorkville, who, in turn, referred said plan and plat to the Yorkville Plan Commission for study and recommendation, and to the Yorkville Economic Development Committee for recommendation of a final decision; and WHEREAS, the Fields at Westhaven Subdivision PUD plan has been determined to be in substantial conformance with the United City of Yorkville Zoning Ordinances, being Title 10 of the Yorkville City Code; and WHEREAS, said Fields at Westhaven Subdivision plat has been determined to be in substantial conformance with the Yorkville Subdivision Control Ordinance, being Title 11 of the Yorkville City Code; and WHEREAS, said plan and plat have been determined to be in substantial conformance with the Annexation Agreement and Planned Unit Development Agreement approved September 27, 2005 and Amended October 24, 2006 with the approval of Ordinance 2006-132; and WHEREAS, on October 10, 2007, the Yorkville Plan Commission recommended that said plan and plat be approved, subject to the terms and conditions contained herein; and WHEREAS, on October 16, 2007, the Economic Development Committee of the Yorkville City Council reviewed said plan and plat and said recommendations and recommended that said plan and plat be approved. NOW THEREFORE, BE IT RESOLVED by the City Council of the United City of Yorkville as follows: 1 . The findings of fact and conclusions contained in the aforesaid preamble recitals of this Resolution are hereby determined and accepted; 2. The Fields at Westhaven Preliminary PUD and Subdivision plan and plat as described on Exhibit" A" are hereby approved. 3 . The Yorkville City Clerk is hereby directed to file and keep on record The Fields at Westhaven PUD and Subdivision plan and plat and a certified copy of this Resolution, after its passage and signing by the Mayor, and file said plat after its passage and signing with the applicable County Recorders Office and the applicable County Clerk, at the earliest possible time. PASSED AND APPROVED this day of , 2007. ROBYN SUTCLIFF JOSEPH BESCO GARY GOLINSKI ARDEN JOSEPH PLOCHER WALTER WERDERICH MARTY MUNNS ROSE ANN SPEARS JASON LESLIE Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this Day of A.D. 2007. MAYOR Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this day of A.D. 2007. ATTEST: CITY CLERK C/56849.2 ti Renmu COUP Zoned RR p11=11M Ilendo-JAR 0' h�Jindel Zaneail ...A�m 2ureJRR .�y9�riY9i Zonetl PR br9u.p�y Pural PetldnlYl r+rx.. m Rual PeriAntlnl P.ural P.esihntial i _ r.•,.rr.:w+•�r_.--4-- F'^ ^—. .<a� .3 BASELI E ROAD e. --- — — — ---- — — — — ---- _- -- _--_— , `IQml SM Pi r I65 6{ 163 l63 161" '16U 159"r I58� IA ISb 155 L`<d r�i15] 152 "I51 1W 1{9 lab z,l 33 SS 21 30 19 18 lJ 15 IS lI 13 13° 11 10 9 rw�v vava '•m° 'wr• roar uve .0 r. ewe rune .r. p..° w. ruuv va. uw° _ _ �✓M� T \ 4 I m 167 S6 I ilfi 3J 30 39 90 61 43° 43 r6R III II/ IS52 z53N ZSy r�56 251 358 259 vf0 2 261 EB 29 i0 3t i ^33 3{ 35 11 r 1 w f o 2 m n..' axm1 I I I..:° un wv .. an,e • i 3 169 1' 1 vu. ur. vav 2,1 1 II � M� n ° h 43o z50 249 z98 3<] 3 46 2<5 34wa 243 242 3a j 1 59. 58 rw]. a5a. 55 54 53 mol b5ry W. 49 u4.8,. 1J0 \ ara urr° u v rt ev urns ivv _ I _ _ -_J _ _ - --in 1 I C 23: I �:m: I OP MSgc3 I 1 I Iw16 S 1 r1.nv 1 2u+: m nuMM1 r1v3r°6. iwu I 1^b ufe I � I `I I I I � IV�Aw.btlO rVa°Ixi I I >ry OM IA aPramn I 1 t15 I ly3 1 15Ez8 33] 336 2ZL 32M1 233 223 331 320 319 -do Ip 1 1,= 3V l/Pad9 } / 63 i 19u nwi I 1s° un ,Fl.v I L r° I e YY W°iw�Y[ STONE—AVENU 1,14. 1m41 I i r:Ia Ill° I Iza rut% 1 T�KC�V s � t v q J6R'v 6l° 1 I 1. 143 1w4 i C I 1 `\utIt3.I I 'I JI I I`r v ps 11 I limo a w rura a 20w3 ry ann+0 v zn zlz 13 ZI4 215 z 16 � r 1 6 - 1 I z05 M z0: 30: 3010 30 19 198 ICJ 196 3� .52 e IW 101 103 103 10.1 y05 i05 10' IW 109 110` ' L " z O 82 98 p / / - $Tf/tMBOAT--DRIVE-- 1°J9 T I 19J _ \ — IRS 183 Iea 185 186 I8J iP8 189 190 191 193 as 1 J .r..v aw .... iwv aa. rwv r. s I Pt ,72 a °v9' I I It 79 6 _ _ _ 88 89 — avnu waaa irn rrwsxM16[Ohon COMMONWEATLH EDISON Zon J haa=a Zonal D .sr.ar R-3 PUO I — UKrIng ZOnll -R-2 - r..xra...Pwn.r Proposed Zoning- R-SPUD _- good— I ello.- - Total Single Family Lots- 262 111 T-- ..m ..... Total Site Area- 161.34 Ac rrounm9nn a.. } i N 5- : ® Gloss Site Demly- 1.6 D.U./Ac. - Total Open Sm.- 26.53AC.-16,4% F - -- uwnOrrpuscumnr.mUaacurwr:.rnuw.eawurte.auns ng.<,.y s.n r - Minimum Lm Sim 12,W0 5F rnn Teams W E Average Lot She 13,3505F6 Maximum Let She 25,3125F M .a: 1— ee r� The Fields at Westhaven 9 Illustrative Plan Yorkville, Illinois S 0y--y1--00�300' tinl_rl= .i. , e o r C/ ` Reviewed By: Agenda Item Number ` 2 n O J T Legal ❑ 8 Esr. � 7836 Finance F]1 Engineer ❑ Tracking Number 4 fsl y City Administrator F1 O Consultant ❑ PC 2007-33 <ILE F1 Agenda Item Summary Memo Title: Welles Property Meeting and Date• COW/CC—October 23, 2007 Synopsis: Zoning Recommendation Council Action Previously Taken: Date of Action: October 9, 2007 Action Taken: Ordinance annexing property to the City Item Number: Type of Vote Required: Council Action Requested: Submitted by: Travis Miller Community Development Name Department Agenda Item Notes: See attached report. 1 O United City of Yorkville Memo a '� 800 Game Farm Road EST. 1e ; 1836 Yorkville, Illinois 60560 Telephone: 630-553-8545 Fax: 630-553-3436 <LE Date: October 85 2007 To: Economic Development Committee From: Travis Miller, Community Development Director Cc: Lisa Pickering, Deputy Clerk (for distribution) Subject: PC2007-33 Welles Property Annexation Request Background This property consists of approximately 232.5 acres at the northwest comer of Walker Road and Sleepy Hollow Road in Fox Township. The Annexation Plat is attached for reference. City Council will be considering annexation of this property on October 9, 2007. Assuming approval of this annexation, Zoning Ordinance 10-4-5 requires all land annexed into the City be classified as R- 1 Residential. Although, the petitioner is not requesting a re-zoning from this classification, 10-4-5 does require the Plan Commission to conduct a public hearing and make findings and recommendations with respect to the appropriate zoning classification or classifications of the annexed land and transmit to the Mayor and City Council. The Plan Commission will be reviewing this request and making a recommendation at the October 10, 2007 meeting. Comprehensive Plan Recommendations: The Comprehensive Plan Land Use Plan does not encompass this property. The property to the north was annexed to the City in September 2006 and rezoned to A- 1 . The Comprehensive Plan Land Use Plan recommends Estate Neighborhood east of this property and a mixture of Industrial, Transitional Neighborhood and Estate Neighborhood northeast of the subject property based upon the planned Prairie Parkway alignment and future intersection with Route 71 . 1 Staff Comments: 1 . The existing use of the property is most similar to the uses permitted in the A-1 Agricultural District. 2. Estate District and Residential R-1 District zoning classification of the property could also be appropriate zoning which would allow for the continuation of the existing use of the property and be consistent with the future land uses recommended by the Comprehensive Land Use Map along the western edge of the planning area defined by the current Comprehensive Plan. 3 . In the event a development plan is proposed for this property in the future, the zoning classification may need to be evaluated based on the proposed plan regardless of the zoning classification recommended at this time. Findings Necessary for a Zonine Amendment shall be based on the following: a. Existing uses of property within the general area of the property in question. b. The zoning classification of property within the general area of the property in question. c. The suitability of the property in question to the uses permitted under the existing zoning classification. d. The trend of development, if any, in the general area of the property in question, including changes, if any, which have taken place since the day the property in question was placed in its present zoning classification. e. The impact that such reclassification and/or annexation will have upon traffic and traffic conditions on said routes; the effect, if any, such reclassification and/or annexation would have upon existing accesses to said routes; and the impact of additional accesses as requested by the petitioner upon traffic and traffic conditions and flow on said routes. (Ord. 1976-43, 11-4-76) 2 0 United City of Yorkville 800 Game Farm Road L' 1036 Yorkville, Illinois 60560 'r y Telephone: 630-553-4350 �L6 `4V Fax: 630-553-7575 PC # APPLICATION & PETITION ANNEXATION, PLANNED UNIT DEVELOPMENT, ZONING OR SPECIAL USE REQUEST Development Name: Wel les Date of Submission: Requesting: [}(Annexation )p Zoning [] Planned Unit Development [] Special Use: 1 . Name of Petitioner(s): Virginia Welles Address: 2588 Route 52 Sheridan IL 60551 Phone Number: n /a Fax Number: n /a / Email Address: _n /a Relationship of Petitioner(s) to subject property: NOwner &Developer 0 Contract Purchaser 2. Name of holder of legal title, if different from #1 : N /A If legal title is held in a Land Trust, list the names of all holders of any beneficial interest therein: N /A 3. a). (i). Street address and physical location of subject property: 13873 Walker Road , Yorkville, IL 60560 (ii). Zoning of surrounding parcels: North: United City of Yorkville A- 1 Agricultural District South: Kendall County A- 1 Agricultural District East: United City of Yorkville A- 1 Agricultural District West: Kendall County A- 1 Agricultural District b). Legal description of property; attach as Exhibit "A". c). Total Acreage: 250 . 65 d). Kendall County Parcel Number(s) of property: 04-23-300-001 E 04-22 -400-001 e). Current Zoning Classification: Kendall County A- 1 Agricultural District 0. Zoning Classification Requested: R- 1 One Family Residence District g). Is this property within City limits? Yes X No, requesting annexation Page I of 5 United City of Yorkville Annexation,PUD Zoning,Special Use Application Revised: 11/28/06 4. Names and addresses of any adjoining or contiguous landowners and landowners within 500' entitled to notice of petition under any applicable City ordinance or State Statute: Attach a separate list and label as Exhibit `B". 5. List all governmental entities or agencies required to receive notice under Illinois law: Fox Township Supervisor Board acrd` Board Members Fox Township Road Commissioner, US Post Office CB Phillips Library District 6. List the Illinois Business Tax Number (IBT#) for the State of Illinois and names of businesses located on subject property to be annexed: N /A 7. Does a flood plain exist on the subject property? No 8. Do Electors reside on the subject property? No If so, they must execute this petition to annex. (Electors as defined by Illinois Law is a resident of the parcel who is a registered voter. Legal owners of the annexing parcel must sign the petition regardless of place of residence or legal voting status.) 9. Contact Information: Name, address, phone number, fax number, and email address of person to whom inquiries regarding this ppetition may be directed: Daniel J . Kramer , 1107A S . Bridge Street , Yorkville , IL 60560 phone : 553-9500 Fax : 553-5764 Attorney: Name: Daniel J . Kramer Address: 1107A S . Bridge St Yorkville IL 60560 Phone Number: 553-9500 Fax Number: 553-5764 Email Address: dkramer @dankramerlaw . com Engineer: Name: N /A Address: Phone Number: Fax Number: Email Address: Land Planner: Name: N / A Address: Phone Number: Fax Number: Email Address: Page 2 of 5 United City of Yorkville Annexation,PUD,Zoning,Special Use Application Revised: 11/28/06 10. Submit the following to the Deputy Clerk in order to be scheduled for the necessary committee meetings. An incomplete submittal could delay the scheduling of your project. a. Original application with legal description plus 40 copies. b. Appropriate filing fee (Please refer to page 4 of this application to "Petitioner Route, Step 1 , Fees" and/or contact the Deputy Clerk for verification of this amount). c. Concept or Preliminary Site Plan: 40 sets folded to ft in a 10" x 13" envelope. d. One CD containing one electronic copy (pdf) of each of the signed application (complete with exhibits) and site plan. In witness whereof the following petitioner(s) have submitted this application under oath and verify that to the best of their knowledge its contents are true and correct and swear that the property to be annexed is contiguous to the U nited City of Yorkville./ Date: / ��/ 0 Petitioner(s) Signature: (All legal property owners signatures must appear on this application.) V Subscribed and sworn to before me this day of d�j�? � 200 v— Notary Seal THIS APPLICATION MUST BE NOTARIZED. ^ OFFICIAL SEAL ° ROBIN E. CUZMAN NOTARY PUBLIC, ST 5F OF ILLINOIS MY COMMISSi01d F�XPIPES 9(16 2007 Page 3 of 5 United City of Yorkville Annexation,PUD,Zoning,Special Use Application Revised: 11/28/06 ANNEXATION, PLANNED UNIT DEVELOPMENT, ZONING OR SPECIAL USE REQUEST PETITIONER ROUTE Step 1 : Petitioner must submit a completed application, fees` and all pertinent materials to the Deputy Clerk a minimum of 45 days prior to the targeted Plan Commission meeting. Petitioner is responsible for making submittals to other review agencies such as Kendall County, Illinois Department of Transportation, Illinois Department of Natural Resources, U.S. Army Corps of Engineers, etc., to allow timely review by City. 'Fees: a. Annexation or Annexation and Rezoning - $250 plus $10 per acre for each acre over 5 acres b. Rezoning only - $200 plus $10 per acre for each acre over 5 acres G. Special Use - $250 plus $10 per acre for each acre over 5 acres d. Engineering Review Fees - 1 .25% of the approved engineer's estimate of cost of all land improvements, to be determined by City Engineer. e. Planned Unit Development fee - $500 f. Engineering Review Deposit - up to 1 acre = $1 ,000; over 1 acre but not over 10 = $2,500 over 10 acres, but not over 40 = $5,000 over 40 acres, but not over 100 = $101000 over 100 acres = $20,000 g. Deposit for Outside Consultants - under 2 acres = $ 1 ,000 2 to 10 acres = $2,500 over 10 acres = $5,000 Note: Owner/Developer will be responsible for payment of recording fees and costs, public hearing costs including a written transcription of public hearing and outside consultant costs (i.e. legal review, land planner, zoning coordinator, environmental, etc.). Should Owner/Developer not pay these fees directly, they will be responsible for reimbursing the United City of Yorkville for the aforementioned fees and costs. Note: You must present your plan at each of the meetings below as indicated. Step 2: Plan Council: The Plan Council meets the 2nd and 4" Thursday of the month at 9:30 a.m. in the City Administration Office. Upon recommendation by the Plan Council, you will move forward to the Plan Commission Meeting. Attendees to this meeting include: City Administrator, Community Development Director, Sanitary District Director, City Engineer, Building Department Official, Emergency Medical Rep, Public Works Director, Director of Parks and Recreation, Fire Department Rep, and Police Chief. Step 3: Park Board Planning Meeting: The Park Board makes recommendations on any Park Sites included in residential developments. The Park Board Planning Meeting is the fourth Thursday of each month at 7:00 p.m. at the Riverfront Building, 301 E. Hydraulic Street. Step 4: Plan Commission: The Plan Commission meets the second Wednesday of each month at 7:00 p.m. in the Council Chambers at City Hall. The Plan Commission will make a recommendation for the City Council's consideration. The Plan Commission consists of 10 members appointed by the Mayor, the City Attorney and City Land Planner. A Public Hearing will be held at this time for the Annexation Agreement and/or Rezoning request or Special Use request. Notice will be given by publication by the United City of Yorkville in the Kendall County Record and certified mail by the Petitioner to adjacent property owners within 500 feet of the subject property no less than fifteen days and no more than 30 days prior to the public hearing date. A certified affidavit must be filed by the petitioner with the City Clerk's office containing the names, addresses and permanent parcel numbers of all parties that were notified. Page 4of5 United City of Yorkville Annexation,PUD,Zoning,Special Use Application Revised: 11/28/06 Step 5 - only required for annexation agreements or PUD agreements: City Council public hearing: The City Council meets the fourth Tuesday of the month at 7:00 p.m. in the Council Chambers at City Hall. A Public Hearing will be held at this time for the Annexation Agreement and/or Planned Unit Development Agreement. Notice will be given by publication by the United City of Yorkville in the Kendall County Record. A certified mailing to surrounding landowners is not required for this public hearing. Any annexation agreement, PUD agreement or development agreement must be signed by the Petitioner prior to being voted on by the City Council. Step 6: Economic Development Committee and Committee of the Whole: The Economic Development Committee and Committee of the Whole meets the third Tuesday of the month at 7:00 p.m. in the Conference Room at City Hall. The project will be discussed in an informal atmosphere at the Committee of the Whole where no formal voting takes place. This session is to discuss and consider recommendations of prior committee meetings. Step 7: City Council: The City Council meets the fourth Tuesday of the month at 7:00 p.m. in the Council Chambers at City Hall. This is where all City Council voting takes place. Agreement: I understand and accept all requirements, fees as outlined as well as any incurred Administrative and Planning Consultant Fees which must be current before this project can proceed to the next scheduled committee meeting. Please sign and return this original (retaining a copy for your records) to the Deputy Clerk, United City of Yorkville, 800 Game Farm Road, Yorkville, Illinois 60560. Date: Signature of Petitioner Page 5 of 5 United City of Yorkville Annexation,PUD,Zoning,Special Use Application Revised: 1 (/28/06 WELLES LEGAL DESCRIPTION THAT PART OF THE SOUTHEAST QUARTER OF SECTION 22 AND THAT PART OF THE SOUTHWEST QUARTER OF SECTION 23, TOWNSHIP 36 NORTH, RANGE 6 EAST OF THE THIRD PRINCIPAL MERIDIAN DESCRIBED AS FOLLOWS: BEGINNING AT THE SOUTHEAST CORNER OF SAID SOUTHWEST QUARTER OF SECTION 23 ; THENCE NORTH 01'25 '43" WEST, ALONG THE EAST LINE OF SAID SOUTHWEST QUARTER, 1941 .91 FEET; THENCE SOUTH 89'55526" WEST, 2643 .57 FEET TO THE WEST LINE OF SAID SOUTHWEST QUARTER; THENCE SOUTH 01 '30'44" EAST, ALONG SAID WEST LINE, 76. 14 FEET; THENCE SOUTH 89' 34'50" WEST, 2487.75 FEET TO THE CENTERLINE OF ILLINOIS ROUTE NO. 71 ; THENCE SOUTHWESTERLY, ALONG SAID CENTERLINE BEING A NON-TANGENTIAL CURVE TO THE RIGHT WITH A RADIUS OF 4645 .69 FEET AND A CHORD BEARING OF SOUTH 47022' 39" WEST, AN ARC DISTANCE OF 258.99 FEET TO THE WEST LINE OF SAID SOUTHEAST QUARTER OF SECTION 22; THENCE SOUTH 01 ' 18 '20" EAST, ALONG SAID WEST LINE, 1692.45 FEET TO THE SOUTHWEST CORNER OF SAID SOUTHEAST QUARTER; THENCE NORTH 89' 36'28" EAST, ALONG THE SOUTH LINE OF SAID SOUTHEAST QUARTER, 2689.01 FEET TO THE SOUTHEAST CORNER OF SAID SOUTHEAST QUARTER; THENCE NORTH 89' 52 ' 51" EAST, ALONG THE SOUTH LINE OF SAID SOUTHWEST QUARTER OF SECTION 23, A DISTANCE OF 2540.69 FEET TO THE POINT OF BEGINNING IN FOX TOWNSHIP, KENDALL COUNTY, ILLINOIS, AND CONTAINING 232.51168 ACRES. Accurate Map of Territ.gry r evie d to THE UNrIED CITY OF YO KVhLL t Xendq3.11 °c$C. 65 Effi°4�jj• $ S2 lk AAS 1F8'. 45 `+THIS t�'2+d ..._.T' .� " ?:.r`'A M a � V^aa a na G�+-� tai sf .^.-s�:'a � , , ?��+ a es.. ay. # 'i s* " "� i,+. 'tia",� `•.. zw �� ,..•tL .,� .••}1 - ,.,,t .� �nN�`" ',.,•,, '+` �•w', , "�, ' `q, ',,�*. ��,„'*e'gtv., q�£ `,. 'S'*.. � '' 't;�M1"\ ` �; ; YM M _ - EntM' ��° I e � '�5 •'�4• '3vY, T , I e - 1 Tit 22 23 k, a ® OLI : sd&E *.a. !9xs.tsf xr• wx 3•xri+: x :#T ce+ itn ' �.w ,3rxa.6? �t n ari. s t i z�as �aese�r3 c . ,t+ == = a. 9 ®�"�v � 4�t"X#a' 6a� '�rr3 s,�.a s rs sew e,��e eaae�." b �tt�? *� � �a ��a g �• s :� rvs3s� �rs.�..� _ � � c�gi:a sa P � �a l; s '§s �� '�� rya-ro-� •:ter _ ;a . � � •:Pa`�a � �.e? Frei �� . s�ti� hx i +YSt"�" icsaa. �, x� tam a s" Zip a.$� s�, �: � x.��a: ,,��«^� ' 4 �..�'—i�� . ia'sra 59 »18 feel la IFz Sau @mnei t`.�' ab? wl �§' 'S?i��:i0! ,�� • ' - 7 c '�,.9 '� � m& eit2 e' s §b r� �-�. g`r?u&,se+. Sm?�„ a� z�.g^-t7� oz�. m�'t==.� �.o.�? , ?. s.� 9 °ca€�'�F '[._'^°•,ke4d3 .g�. �. „4 v�' r F `�- i t y y` �a��F ly. � y 41 Municipal Boundaries rr# rr t 91 t d t tll f ro y n "i; rt ✓r in l4 . t ti. i Jr ° � ti 1 United City of GIS The Data Is provided withoutwarianty crony representation of Q Y accuracy,timeliness,or completeness.It Is the responsibility of the w��` -c Parcel Data and Aerial Photography "Requester'to determine accuracy,timeliness,completeness,and Provided By Kendall County GIS appropriateness of Its use.The United City of Yorkville makes no t --.u...e..ne. a eeeed n.tmnlled In thn osc of the n#a. c Tr -- 1 T � 1 �, r• AGTATEPAPN� a I Y - - - _ _ 1 vi 00 ` la Subject Property 1 (approximate 1 location) 1 I 1 -10 y L/i1VU UJG M ` FUTURE EMPLOYMENT OPPORTUNITY �I 9 MREG SOUTH OF HM-MAR ROAD ESTATE NEIGHBORHOOD AT NTERGEOTION OF HIGHWAY 47 AM PRAIRIE PARKWAY k SPECIAL STUDY AREA` 5UBURBAN NEIGHBORHOOD TRANSITIONAL NEIGHBORHOOD URBAN NEIGHBORHOOD oft _� _ TRADITIONAL NEIGHBORHOOD �._ NEIGHBORHOOD RETAIL _ COMMERCIAL INDUSTRIAL _ OFPICEBESEARCHIINDUSTMAL --1 PUBLICIOUASL PUBLIC" - PARKIOPEN SPACE EXISTING ROADS FJ PROPOSED ROADS SCHOPP6 D SIGA ISSOCL 111:5 l_�mi6rupr I nhmrmrc nnJ l.auull4unnu�p STATE OF ILLINOIS ) )ss COUNTY OF KENDALL ) ORDINANCE NO. 2007- ORDINANCE APPROVING THE REZONING OF CERTAIN PROPERTY FROM R-1 TO ESTATE DISTRICT ZONING CLASSIFICATION (Welles Property) WHEREAS, Virginia Welles (OWNER) is the legal owner of record of property described on Exhibit "A" attached hereto and incorporated herein (the 'Property"), and WHEREAS, the Property is generally located at 13873 Walker Road in Yorkville and consists of 232.5 acres; and WHEREAS, the Property was annexed to the United City of Yorkville October 9, 2007; and WHEREAS, the Property is zoned R-1 by the United City of Yorkville under the Yorkville Zoning Code, being Title 10 of the City Code of the United City of Yorkville, Illinois; and WHEREAS the R-1 Zoning Classification was automatically assigned to the Property upon annexation, and the Yorkville Plan Commission conducted a Public Hearing October 10, 2007 to review the zoning classification of the Property; and WHEREAS, the Yorkville Plan Commission recommended the Estate District Zoning classification based on its findings from the public hearing; and WHEREAS, all notice, hearing and other procedural requirements provided by state statute and the Yorkville Zoning Code have been fully complied with; and WHEREAS, the City has determined that the terms and conditions set forth herein will serve a public use and will promote the health, safety, prosperity, security, and general welfare of the inhabitants and taxpayers of the City. NOW THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE UNITED CITY OF YORKVILLE AS FOLLOWS : I . The findings of fact and conclusions contained in the aforesaid preamble recitals of this Ordinance are hereby determined and accepted. 2. The City Council approves the recommendation of the Plan Commission and hereby rezones the property as follows: Estate District with the uses permitted being those listed as Permitted Uses in the Estate District Zoning Classification. 3. The Yorkville City Clerk is hereby directed to file and keep on record said a certified copy of this Ordinance after its passage and signing by the Mayor, and file said Ordinance after its passage and signing with the applicable County Recorders Office and the applicable County Clerk, at the earliest possible time. 4. This Ordinance shall be in full force and effect from and after its passage and approval as provided by law. ROBYN SUTCLIFF JOSEPH BESCO GARY GOLINSKI ARDEN JOSEPH PLOCHER WALTER WERDERICH MARTY MUNNS ROSE ANN SPEARS JASON LESLIE Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this Day of A.D. 2007. MAYOR Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this day of A.D. 2007. ATTEST: CITY CLERK EXHIBIT A LEGAL DESCRIPTION OF THE PROPERTY C/56845.2 `QED C/T` Reviewed By: Agenda Item Number 2 c O J 1 T Legal ❑ L_ �__ Esr. 1636 Finance ❑ 1 Engineer El Tracking Number X09 City Administrator ❑ W�eoa �O Consultant El` ❑ PC 2007-22 <kE Agenda Item Summary Memo Title: B & P Properties - Rezoning and PUD Agreement Request Meeting and Date: COW/CC—October 23, 2007 Synopsis: Request to amend approx. 14 acres from M-1 to PUD allowing for a residential development consisting of 24 duplex lots (48 units) Council Action Previously Taken: Date of Action: October 9, 2007 Action Taken: Public Hearing Item Number: Type of Vote Required: _Majority Council Action Requested: Approval of PUD zoning and PUD Agreement Submitted by: Travis Miller Community Development Name Department Agenda Item Notes: See attached report. =`�c�-o cir o United City of Yorkville Memo + � '" 800 Game Farm Road EST. , ._:: :.;. ,gas Yorkville, Illinois 60560 Telephone: 630-553-8545 09 Fax: 630-553-3436 �2 <tE Date: October 11 , 2007 To: Economic Development Committee From: Travis Miller, Community Development Director Cc: Lisa Pickering, Deputy Clerk (for distribution) Subject: PC2007-22 B&P Property Rezoning (M-1 to PUD) and Restated Annexation Agreement Request Background: The Plan Commission reviewed this request July 11 , 2007 and recommended approval of rezoning to PUD subject to addressing staff comments. General Comments: - The rezoning request includes two adjacent parcels totaling of 14.325 acres and is currently zoned M-1 . - The request is for PUD zoning to allow for 24 duplex lots (48 residential units) and consistent with the Concept PUD Plan dated May 11 , 2007 and attached to the PUD Agreement as Exhibit C. - Caledonia Subdivision (Zoned R-2 PUD) is adjacent to the east of the subject properties. - Westbury South Village Subdivision (Zoned R-2 PUD) is adjacent to the west and south of the subject properties Comprehensive Plan Recommendation: The Comprehensive Plan Land Use Plan for the property recommends Transitional Neighborhood use for the area this property is within. The density recommendation for areas recommended for Transitional Neighborhood use is 2.25 — 3 .5 units per acre. Staff Comments: 1 . The request for residential land use at a gross density of 3.53 units per acre is consistent with the Comprehensive Plan recommendation of Transitional Neighborhood. 2. The properties are currently adjacent on three sides to residentially zoned properties, therefore a request for residential zoning is a reasonable and appropriate request. 1 3 . Staff requested the petitioner restate the annexation agreement to be a PUD Agreement. A draft agreement (dated September 7, 2007) has been submitted for consideration and staff recommends this draft be revised to include/address the following: a. Right-of-way and Utility Easement Dedication - Staff recommended requesting a dedication of 40 feet right-of-way measured from the centerline of Comeils Road and a 15 feet utility easement in addition and adjacent to the 40 feet ROW. The proposed agreement includes the 40 feet % right-of-way but not the 15 feet utility easement requested. b. A provision should be added to the agreement requiring the right-of-way and utility easement (described in a. above) shall occur within 90 days of a written request of the City. This provision should state the city would pay for preparation of the legal documents and associated costs. c. A provision should be added to state the developer shall fund the full- width reconstruction of Comeils across their frontage, and also contribute the $2000/residential unit road fee. The proposed agreement includes providing % width construction for this frontage. d. A provision should be added to state the developer shall pay the County Road Fee per 2006 policy — $ 1 ,626 per residential unit. c. In Paragraph D — Insert the phrase "in accordance with the Yorkville Subdivision Control Ordinance" after the phrase "SUBJECT PROPERTY" in the second to last line. f. In Paragraph H — Delete the phrase ", including the calling of special meetings," Findings Necessary for a Zoning Amendment shall be based on the following: a. Existing uses of property within the general area of the property in question. b. The zoning classification of property within the general area of the property in question. c. The suitability of the property in question to the uses permitted under the existing zoning classification. d. The trend of development, if any, in the general area of the property in question, including changes, if any, which have taken place since the day the property in question was placed in its present zoning classification. e. The impact that such reclassification and/or annexation will have upon traffic and traffic conditions on said routes; the effect, if any, such reclassification and/or annexation would have upon existing accesses to said routes; and the impact of additional accesses as requested by the petitioner upon traffic and traffic conditions and flow on said routes. (Ord. 1976-43, 11 -4-76) 2 c�pr� United City of Yorkville 800 Game Farm Road Bea Yorkville, Illinois 60560 N Telephone: 630-553-4350 ��.? Fax: 630-553-7575 � PC # °A00e7 ' 2Z APPLICATION & PETITION ANNEXATION, PLANNED UNIT DEVELOPMENT, ZONING OR SPECIAL USE /REQUEST // Development Name: Date of Submission: �I /3o / 0 7 Requesting: [] Annexation JJZoning [] Planned Unit Development 0 Special Use: 1 . Name ofPetitioner(s): B & P Properties , Inc . , an Illinois Corporation Address: 632 Rock Spring Road , Naperville , IL Phone Number: 630-988-3802 Fax Number: none Email Address: hawkeyepartners @comcast , net Relationship of Petitioner(s) to subject property: [] Owner ;K Developer Pontract Purchaser 2. Name of holder of legal title, if different from 41 : Yorkville Lodge #2371 If legal title is held in a Land Trust, list the names of all holders of any beneficial interest therein: N /A 3. a). (i). Street address and physical location of subject property: Cornelis Road , Yorkville , IL 60560 (ii). Zoning of surrounding parcels: North: M- 1 Limited Manufacturing District South: A- 1 County Agricultural District East: R-2 One Family Residential District West: A-1 County Agricultural District b). Legal description of property; attach as Exhibit "A". c). Total Acreage: 6 , 036 d). Kendall County Parcel Number(s) of property: 02- 17- 100-0^f1 e). Current Zoning Classification: M- 1 Limited Manufacturing District f). Zoning Classification Requested: R-3 General Residence District g). Is this property within City limits? X Yes No, requesting annexation Page 1 of 5 United City of Yorkville Annexation,PUD,Zoning,Special Use Application Revised: 11/28/06 4. Names and addresses of any adjoining or contiguous landowners and landowners within 500' entitled to notice of petition under any applicable City ordinance or State Statute: Attach a separate list and label as Exhibit "B". 5. List all governmental entities or agencies required to receive notice under Illinois law: 6. List the Illinois Business Tax Number (IBT#) for the State of Illinois and names of businesses located on subject property to be annexed: NIA 7. Does a flood plain exist on the subject property? no 8. Do Electors reside on the subject property? no If so, they must execute this petition to annex. (Electors as defined by Illinois Law is a resident of the parcel who is a registered voter. Legal owners of the annexing parcel must sign the petition regardless of place of residence or legal voting status.) 9. Contact Information: Name, address, phone number, fax number, and email address of person to whom inquiries regarding this petition may be directed: Daniel J . Kramer phone : 553-9500 Attorney: Name: Daniel J1 Kramer Address: 1107A S . Bridge Street , Yorkville, IL 60560 Phone Number: 553-9500 Fax Number: 553-5764 Email Address: Dkramer @dankramerlaw . com Engineer: Name: Address: Phone Number: Fax Number: Email Address: Land Planner: Name: none Address: Phone Number: Fax Number: Email Address: Page 2 of 5 United City of Yorkville Annexation,PUD,Zoning,Special Use Application Revised: 11/28/06 10. Submit the following to the Deputy Clerk in order to be scheduled for the necessary committee meetings. An incomplete submittal could delay the scheduling of your project. a. Original application with legal description plus 40 copies. b. Appropriate filing fee (Please refer to page 4 of this application to "Petitioner Route, Step 1 , Fees" and/or contact the Deputy Clerk for verification of this amount). c. Concept or Preliminary Site Plan: 40 sets folded to fit in a 10" x 13" envelope. d. One CD containing one electronic copy (pdf) of each of the signed application (complete with exhibits) and site plan. In witness whereof the following petitioner(s) have submitted this application under oath and verify that to the best of their knowledge its contents are true and correct and swear that the property to be annexed is contiguous to the United City of Yorkville. Date: Petitioner(s) Signature: (All legal property owners signatures must appear on this application.) ti -�7 Subscribed and sworn to before me this ~`>� day of , 200 / OFFICIAL SEAL „ Lc { ✓ ��i`.__ CATHERINE A MAURI Notary Seal NOTARY PUSUC- STATE OFI W01S W QOKUSSION O PIRE3:1 V110 TARIZED. Page 3 of 5 United City of Yorkville Annexation,PUD,Zoning,Special Use Application Revised: 11/28/06 10. Submit the following to the Deputy Clerk in order to be scheduled for the necessary committee meetings. An incomplete submittal could delay the scheduling of your project. a. Original application with legal description plus 40 copies. b. Appropriate filing fee (Please refer to page 4 of this application to "Petitioner Route, Step 1 , Fees" and/or contact the Deputy Clerk for verification of this amount). c. Concept or Preliminary Site Plan: 40 sets folded to fit in a 10" x 13" envelope. d. One CD containing one electronic copy (pdf) of each of the signed application (complete with exhibits) and site plan. In witness whereof the following petitioner(s) have submitted this application under oath and verify that to the best of their knowledge its contents are true and correct and swear that the property to be annexed is contiguous to the United City of Yorkville. Date: 'J /r30% 7 Petit en(s) Si ure: (All legal property owners signatures must appear on this application.) Subscribed and sworn to before me this day of - { t ✓y1 200 _. �..F . a,� sAt j ) " OGD CIAL S IL L " S ` b / l � eAJ Z/kU/1 CO EE ��.�'SClR! [�NOTA'R Y UBLIC Si ILLINOIS 1 MY COi ;t,?4y L S�}RES 10(26/2007 � - ,._.. 1 THIS APPLICATION MUST BE NOTARIZED. Page 3 of 5 United City of Yorkville Annexation,PUD,Zoning,Special Use Application Revised: 11/28/06 ANNEXATION, PLANNED UNIT DEVELOPMENT, ZONING OR SPECIAL USE REQUEST PETITIONER ROUTE Step 1 : Petitioner must submit a completed application, fees* and all pertinent materials to the Deputy Clerk a minimum of 45 days prior to the targeted Plan Commission meeting. Petitioner is responsible for making submittals to other review agencies such as Kendall County, Illinois Department of Transportation, Illinois Department of Natural Resources, U.S. Army Corps of Engineers, etc., to allow timely review by City. *Fees: a. Annexation or Annexation and Rezoning - $250 plus $10 per acre for each acre over 5 acres b. Rezoning only - $200 plus $10 per acre for each acre over 5 acres c. Special Use - $250 plus $10 per acre for each acre over 5 acres d. Engineering Review Fees - 1 .25% of the approved engineer's estimate of cost of all land improvements, to be determined by City Engineer. e. Planned Unit Development fee - $500 f. Engineering Review Deposit - up to 1 acre = $1 ,000; over 1 acre but not over 10 = $2,500 over 10 acres, but not over 40 = $5,000 over 40 acres, but not over 100 = $10,000 over 100 acres = $20,000 g. Deposit for Outside Consultants - under 2 acres = $1 ,000 2 to 10 acres = $2,500 over 10 acres = $5,000 Note: Owner/Developer will be responsible for payment of recording fees and costs, public hearing costs including a written transcription of public hearing and outside consultant costs (i.e. legal review, land planner, zoning coordinator, environmental, etc.). Should Owner/Developer not pay these fees directly, they will be responsible for reimbursing the United City of Yorkville for the aforementioned fees and costs. Note: You must present your plan at each of the meetings below as indicated. Step 2: Plan Council: The Plan Council meets the 2nd and 0 Thursday of the month at 9:30 a.m. in the City Administration Office. Upon recommendation by the Plan Council, you will move forward to the Plan Commission Meeting. Attendees to this meeting include: City Administrator, Community Development Director, Sanitary District Director, City Engineer, Building Department Official, Emergency Medical Rep, Public Works Director, Director of Parks and Recreation, Fire Department Rep, and Police Chief. Step 3: Park Board Planning Meeting: The Park Board makes recommendations on any Park Sites included in residential developments. The Park Board Planning Meeting is the fourth Thursday of each month at 7:00 p.m. at the Riverfront Building, 301 E. Hydraulic Street. Step 4: Plan Commission: The Plan Commission meets the second Wednesday of each month at 7:00 p.m. in the Council Chambers at City Hall. The Plan Commission will make a recommendation for the City Council's consideration. The Plan Commission consists of 10 members appointed by the Mayor, the City Attorney and City Land Planner. A Public Hearing will be held at this time for the Annexation Agreement and/or Rezoning request or Special Use request. Notice will be given by publication by the United City of Yorkville in the Kendall County Record and certified mail by the Petitioner to adjacent property owners within 500 feet of the subject property no less than fifteen days and no more than 30 days prior to the public hearing date. A certified affidavit must be filed by the petitioner with the City Clerk's office containing the names, addresses and permanent parcel numbers of all parties that were notified. Page 4 of 5 United City of Yorkville Annexation,PUD,Zoning,Special Use Application Revised: 11128/06 Step 5 • only required for annexation agreements or PUD agreements: City Council public hearing: The City Council meets the fourth Tuesday of the month at 7:00 p.m. in the Council Chambers at City Hall. A Public Hearing will be held at this time for the Annexation Agreement and/or Planned Unit Development Agreement. Notice will be given by publication by the United City of Yorkville in the Kendall County Record. A certified mailing to surrounding landowners is not required for this public hearing. Any annexation agreement, PUD agreement or development agreement must be signed by the Petitioner prior to being voted on by the City Council. Step 6: Economic Development Committee and Committee of the Whole: The Economic Development Committee and Committee of the Whole meets the third Tuesday of the month at 7:00 p.m. in the Conference Room at City Hall. The project will be discussed in an informal atmosphere at the Committee of the Whole where no formal voting takes place. This session is to discuss and consider recommendations of prior committee meetings. Step 7: City Council: The City Council meets the fourth Tuesday of the month at 7:00 p.m. in the Council Chambers at City Hall. This is where all City Council voting takes place. Agreement: I understand and accept all requirements, fees as outlined as well as any incurred Administrative and Planning Consultant Fees which must be current before this project can proceed to the next scheduled committee meeting. Please sign and return this original (retaining a copy for your records) to the D puty Clerk, United City of Yorkville, 8/00 Game Farm Road, Yorkville, Illinois 60560. Date: L4 AO /n, 7 _ Signatu ' of Pefi one` r Page 5 of 5 United City of Yorkville Annexation,PUD,Zoning,Special Use Application Revised: 11/28/06 Step 5 - only required for annexation agreements or PUD agreements: City Council public hearing: The City Council meets the fourth Tuesday of the month at 7:00 p.m. in the Council Chambers at City Hall. A Public Hearing will be held at this time for the Annexation Agreement and/or Planned Unit Development Agreement. Notice will be given by publication by the United City of Yorkville in the Kendall County Record. A certified mailing to surrounding landowners is not required for this public hearing. Any annexation agreement, PUD agreement or development agreement must be signed by the Petitioner prior to being voted on by the City Council. Step 6: Economic Development Committee and Committee of the Whole: The Economic Development Committee and Committee of the Whole meets the third Tuesday of the month at 7:00 p.m. in the Conference Room at City Hall. The project will be discussed in an informal atmosphere at the Committee of the Whole where no formal voting takes place. This session is to discuss and consider recommendations of prior committee meetings. Step 7: City Council: The City Council meets the fourth Tuesday of the month at 7:00 p.m. in the Council Chambers at City Hall. This is where all City Council voting takes place. Agreement: understand and accept all requirements, fees as outlined as well as any incurred Administrative and Planning Consultant Fees which must be current before this project can proceed to the next scheduled committee meeting. Please sign and return this original (retaining a copy for your records) to the Deputy Clerk, United City of Yorkville, 800 Game Farm Road, Yorkville, Illinois 60560. Date: f f._sf y ry `�_ 01 1 c'tt 4 Signature of titioner Page 5 of 5 United City of Yorkville Annexation,PUD,Zoning,Special Use Application Revised: 11/28/06 Legal Description The North 990.79 feet of the East 630.0 feet (as Measured along the North and East Lines) of the Northwest Quarter of Section 17, Township 37 North, Range 7 East of the Third Principal Meridian; excepting therefrom the North 645 .0 feet of the East 559.98 feet (as measured along said North and East Lines) of said Northwest Quarter; all in the City of Yorkville, Kendall County, Illinois, containing 6.036 acres. F. • ' • • • 1 1 � I I • 1 1 owl 21Ih�I�III�� II[n�llll��' il NMI � lll�lfl�l�l��l�l = j��i VUmm�lllf;�°I `NMI MAW ' �� 1►� '��Ilpll o� A� " olli . . � r 11110 � Illp'r'llD ►� nllmlllll � �.EIRE g7- lqlJji 111111 , III�► dllitl6lllllln 'll UP it � �I I ,f ! mss, omnlll -'I 1111 Jill" 4F=. IiIJ d �� ► .e. Illlhllm � � 1►��uq�ID --- ,, ;IOII�aIVp�ul, ► � • II' II, _ 1!1119 4E��II� • I US �11�Iillrl" Iii1191111 ` •QDllpll�l°' N All • 1 1 • • - CONCEPT . • _ I I • • • SPRINGS • 25, 100, NAPERVILLE, IL 60565 Date: 1 � Scale: 1 50' OSWEGO, IL 60543 FAX(630) 551-3639 { I r4c I . 1 . iP.. r � ,NP,I,LdI,_,IfMbMgdo I "'.,F /may? Uf@FIIIIFlG�XBCPI4:r[.,� 0 ,O P` 1 � ` Sy � COAMEg0141 g6.ritCR 1}A9�n PGS ` / � -_ � IIIV+61PIFl tAl4 1'[ti I f .-� ORICf.NFEFM1NrWI11U.nIPIM SMO inM / rwlf�voPSU'uPS- moo .n i - - ' PPPNNPEN60ACf .a_v. ,. � LXa5YU1G Pd.Ga - - m v rPOnOiEq PIARniNt:PPEA BOUP'SiPV 6CP 61FAMIXFiICN¢qEa PEfl - H yiFPM 4f1PA9iF Ypin�S.NOiP t.I mEO 01 The United City Of Yorkville .,;,,, 1 ,N 1.,,,FF„ 2N, 800 Game Farm Rd COMPREHENSIVE PLAN "I r, rD t u Yorkville.a 60560 UNITED CITY OF YORKVILLE _. 630-553 4350 3 p. F Il I � , «� z STATE OF ILLINOIS ) ) ss COUNTY OF KENDALL ) ORDINANCE NO, 2007- AN ORDINANCE AUTHORIZING THE EXECUTION OF AN AMENDED AND RESTATED ANNEXATION AGREEMENT FOR THE DEVELOPMENT KNOWN AS B&P PROPERTIES WHEREAS, on , 200_, the United City of Yorkville, Kendall County, Illinois, ("CITY"), in accordance with the statutory procedures provided in Section 11 -15. 1 - 1 of the Illinois Municipal Code, approved and entered into an annexation agreement known as the Amended Annexation And Restated Planned Unit Development Agreement to the United City of Yorkville For B&P Properties, LLC an Illinois Limited Liability Company; and WHEREAS, the OWNERS and DEVELOPERS of the B&P Properties development, and the legal owner of record of the territory that is the subject of the Annexation Agreement have requested of the CITY that, pursuant to the provisions and procedures set forth in said Annexation Agreement, that said Annexation Agreement be amended and restated as set forth in Exhibit "A" attached hereto and incorporated herein; and WHEREAS, the OWNERS and DEVELOPERS of the B&P Properties, and the legal owner of record of the territory that is the subject of the B&P Properties development and Annexation Agreement are ready, willing, and able to enter into an Amended and Restated Annexation Agreement as set forth in Exhibit "A", and to perform the obligations as required thereunder; and WHEREAS, the corporate authorities of the CITY have determined that it is in the best interests of the United City of Yorkville that the said Annexation Agreement be amended as set forth in Exhibit "A"; and WHEREAS, the statutory procedures provided in Section 11 -15. 1 - 1 of the Illinois Municipal Code for the authorization and execution of the amended and Restated Annexation Agreement have been fully complied with; and NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, as follows: SECTION 1 : That the Mayor be, and is hereby authorized and directed, and the City Clerk is directed, to attest a document known as the " Amended Annexation And Restated Planned Unit Development Agreement to the United City of Yorkville For B&P Properties, LLC an Illinois Limited Liability Company" set forth in Exhibit "A" hereto, as a comprehensive amendment to the Annexation Agreement. SECTION 2: That the Amended Annexation And Restated Planned Unit Development Agreement to the United City of Yorkville For B&P Properties, LLC an Illinois Limited Liability Company be made a part of this Ordinance and comprehensively amend the Annexation Agreement entered into and approved under Ordinance No. SECTION 3 : That Ordinance shall be in full force and effect from and after its passage, approval, and publication as provided by law. ROBYN SUTCLIFF JOSEPH BESCO ARDEN JOE PLOCHER WALTER WERDERICH GARY GOLINSKI MARTY MUNNS ROSE SPEARS JASON LESLIE Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this Day of , A.D. 2007. MAYOR Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this Day of A.D. 2007. ATTEST: CITY CLERK EXHIBIT 4W Revised October 17, 2007 STATE OF ILLINOIS ) COUNTY OF KENDALL ) AMENDED ANNEXATION AND RESTATED PLANNED UNIT DEVELOPMENT AGREEMENT OF THE ANNEXATION AGREEMENT TO THE UNITED CITY OF YORKVILLE AND MICHAEL ROSENWINKEL AND TAMARA ROSENWINKEL DATED JULY 27, 2007 TO THE UNITED CITY OF YORKVILLE FOR B & P PROPERTIES, LLC AN ILLINOIS LIMITED LIABILITY COMPANY THIS AGREEMENT is made and entered into this day of 2007 by and between THE UNITED CITY OF YORKVILLE, Yorkville, Illinois, a municipal corporation, located in Kendall County, Illinois (hereinafter referred to as "CITY"), B & P PROPERTIES, LLC AN ILLINOIS LIMITED LIABILITY COMPANY, (hereinafter referred to as "OWNER"), of the County of Will, State of Illinois (hereinafter referred to as "DEVELOPER"). WITNESSETH WHEREAS, DEVELOPER is the CONTRACT PURCHASER of real property which is the subject matter of said Agreement comprising approximately 14.325 gross surveyed acres, more or less, and is more particularly described in the attached Exhibit "A", which is attached hereto and incorporated herein by reference and is hereinafter referenced as the "SUBJECT PROPERTY"; and WHEREAS, the subject real property is located within the corporate boundaries of the CITY; and is not located within the corporate boundaries of any other municipality; nor is any 1 portion thereof classified as flood plain; and the Subject Property was previously annexed to the United City of Yorkville under Document #2004-42; and WHEREAS, DEVELOPER desires to re-zone the SUBJECT PROPERTY described in Exhibit "A" as a Planned unit Development, permitting the development of the SUBJECT PROPERTY for R-3 General Residence District PUD uses as set out in Exhibit `B" attached hereto and incorporated herein by reference; and WHEREAS, DEVELOPER is desirous of developing the property with a duplex product in general terms pursuant to the Plan in Exhibit "C" attached hereto and incorporated herein by reference and which is entitled "Preliminary PUD Concept Plan" as prepared by Schoppe Design and dated May 11 , 2007; and WHEREAS the CITY and its Plan Commission has considered the Petition to Re-Zone the SUBJECT PROPERTY, and the Plan Commission recommended said rezoning so long as DEVELOPER agrees to develop the PROPERTY as a Planned Unit Development and in general conformity with the proposed duplex development shown in the Preliminary PUD Concept Plan attached hereto and incorporated herein as Exhibit "C", and the CITY Council has heretofore approved the proposed land use and the zoning of the same at the request of DEVELOPER for R-3 PUD General Residence District ; and WHEREAS, DEVELOPER has presented, and the CITY has considered, the Preliminary PUD Concept Plan for the SUBJECT PROPERTY herein described in the attached Exhibit `B" as R-3 General Residence District and to be in compliance with the CITY COMPREHENSIVE PLAN and the contemplated development of which will be a desirable addition to the CITY; and 2 WHEREAS, all parties to this Agreement desire to set forth certain terms and conditions upon which the land heretofore described will be zoned and developed in the CITY in an orderly manner; and WHEREAS, OWNER and DEVELOPER and their representatives have held a Public Hearing on July 11 , 2007 in front of the CITY Plan Commission and in front of the CITY Council on September 28, 2007, and prior to the execution of this AGREEMENT; all of said Public Hearing Notices, were duly published and public hearings were held to consider this AGREEMENT, as required by the statutes of the State of Illinois in such case made and provided; and WHEREAS, in accordance with the powers granted to the CITY by the provisions of 65 ILCS 5/11 -15. 1 -1 through 51 . 1 -5, inclusive, relating to Annexation/Planned Unit Development Agreements, the parties hereto wish to enter into a binding agreement with respect to the future zoning and development of the SUBJECT PROPERTY and to provide for various other matters related directly or indirectly to the development of the SUBJECT PROPERTY in the future, as authorized by, the provisions of said statutes; and WHEREAS, pursuant to due notice and publication in the manner provided by law, the appropriate zoning authorities of the CITY have held such public hearing and have taken all further action required by the provisions of and the ordinances of the CITY relating to the procedure for the authorization, approval and execution of this Annexation Amendment / Planned Unit Development Agreement by the CITY. —3— NOW THEREFORE, for and in consideration of the mutual promises and covenants herein contained, the parties agree, under the terms and authority provided in 65 ILCS 5/11 - 15. 1 - 1 through 65 ILCS 5/11 -15. 1 -5, as amended, as follows: A. ZONING. The CITY shall adopt an ordinance re-zoning the SUBJECT PROPERTY described herein in the attached Exhibit "A"; subject to the further terms of this Agreement as a Planned Unit Development, permitting the land uses set out as R-3 PUD General Residence District in Exhibit `B" attached hereto and incorporated herein by reference. The granted zoning shall allow the uses, size, density, area, coverage, and maximum building heights as set forth in the R-3 PUD General Residence District. (i) That the SUBJECT PROPERTY shall be developed in substantial conformance with the attached Preliminary PUD Concept Plan, which is incorporated herein and made a part hereof by reference as Exhibit "C", as prepared and dated May 11 , 2007. However re-orientation of building foot prints or internal roadway or drive locations within the CITY Platting process shall be considered minor modifications that will not require further public hearing. (ii) That in all respects, the subject development shall be in conformance with the terms and conditions of the Yorkville Zoning Ordinance, Subdivision Control Ordinance, and all other applicable Ordinances except to the extent modified herein. (iii) DEVELOPER shall be required to dedicate Forty (40') Feet south from the Center Line of Corneils Road for roadway improvements purposes, and they contribute -4- by way of City Roadway Impact Fee for improvement of roadway adjacent to the subject property pursuant to Ordinance calculations. OWNER/DEVELOPER shall be required to dedicate a Fifteen (15') foot utility easement parallel and adjacent to the Forty (40') foot roadway dedication. In the event CITY requests such an easement in writing, the CITY shall prepare a Plat of Easement and legal description for approval by OWNERS/DEVELOPERS. The CITY shall repair and restore any trees disturbed or landscaping with an approved Landscape Plan by the City Council so as not to in any fashion diminish the value of said residence B. The DEVELOPER, and its successors, and assigns hereby agree that prior to issuance of a building permit on the subject parcel, a site development plan together with Preliminary Plat, Preliminary Engineering, Final Plat and Final Engineering shall be submitted and approved by the CITY Council of the United CITY of Yorkville, as well as DEVELOPER complying with the CITY Preliminary and Final Platting process without further public hearing. C. Te Applicant for Building Permits shall pay CITY and School District Transition Fees as well as all other fees required by the CITY pursuant to all Ordinances at the time of application. D. DEVELOPER shall be required by THE UNITED CITY OF YORKVILLE to hook-on to the CITY water and Sanitary Sewer System at the time of improving the SUBJECT PROPERTY, in accordance with the Yorkville Subdivision Control Ordinance and shall be responsible for main extensions to the SUBJECT PROPERTY if said mains do not touch the SUBJECT PROPERTY. —5— E. Recapture Agreement for Road and Signalization Improvement Agreement and Ordinance apportioning the cost and payment responsibilities of DEVELOPER and any benefiting adjacent properties for the cost of said improvements as well as apportioning the cost thereof between DEVELOPER, the CITY, and the Illinois Department of Transportation for Route 47 and Comeils Road signalization, shall be negotiated between DEVELOPER and the CITY prior to the CITY recording the first Final Plat of Subdivision. F. DEVELOPER shall be required to improve one-half (1/2) of Corneils Road adjacent to its frontage at the time of development. G. RIGHTS AND OBLIGATIONS OF SUCCESSORS AND ASSIGNS. It is specifically understood and agreed that OWNER and DEVELOPER and their successors and assigns shall have the right to sell, transfer, mortgage and assign all or any part of the SUBJECT PROPERTY and the improvements thereon to other persons, trusts, partnerships, firms, or corporations, for investment, building, financing, developing and all such purposes, and that said persons, trusts, partnerships, firms, or corporations shall be entitled to the same rights and privileges, including, but not limited to, economic incentives, and shall have the same obligations as OWNER and DEVELOPER under this Agreement and upon such transfer, the obligations pertaining to the property transferred or sold shall be the sole obligations of the transferee, except for any performance bonds or guaranties posted by OWNER on any subdivided or unimproved property for which an acceptable substitute performance bond or letter of credit has not been submitted to the CITY. H. TIME OF THE ESSENCE. It is understood and agreed by the parties hereto that time is of the essence of this Agreement and that all of the parties will make every reasonable —6— effort, to expedite the subject matter hereof. It is further understood and agreed by the parties that the successful consummation of this Agreement requires their continued cooperation. 1. COVENANTS AND AGREEMENTS. The covenants and agreements contained in this Agreement shall be deemed to be covenants running with the land during the term of this Agreement and shall insure to the benefit of and be binding upon the heirs, successors and assigns of the parties hereto, including the CITY, its corporate authorities and their successors in office, and is enforceable by order of the court pursuant to its provisions and the applicable statutes of the State of Illinois. J. BINDING EFFECT AND TERM. This Annexation Agreement shall be binding upon and inure to the benefit of the parties hereto, and their successors and OWNERS of record of land which is the subject of this Agreement, assignee, lessees, and upon any successor municipal authorities of said CITY, so long as development is commenced within a period of twenty years from the date of execution of this Agreement by the CITY. No Covenant or Agreement shall become binding on OWNER or DEVELOPER until DEVELOPER hereunder has closed the purchase of the SUBJECT PROPERTY by DEVELOPER from OWNER. K. NOTICE. Any notices required hereunder shall be in writing and shall be served upon any other party in writing and shall be delivered personally or sent by registered or certified mail, return receipt requested, postage prepaid, addressed as follows: If to the CITY: CITY Clerk 800 Game Farm Road Yorkville, IL 60560 With a copy to: Michael Roth, City Attorney 800 Game Farm Road Yorkville, IL 60560 -7- To DEVELOPER: B & P Properties, LLC 632 Rock Spring Road Naperville, IL 60565 With a copy to: Law Offices of Daniel J. Kramer 1107A S. Bridge St. Yorkville, IL 60560 or to such other addresses as any party may from time to time designate in a written notice to the other parties. L. ENFORCEABILITY. This Agreement shall be enforceable in any court of competent jurisdiction by any of the parties hereto by an appropriate action of law or in equity to secure the performance of the covenants herein contained. In the event any portion of said agreement becomes unenforceable due to any change in Illinois Compiled Statutes or court decisions, said unenforceable portion of this Agreement shall be excised here from and the remaining portions thereof shall remain in full force and effect. M. ENACTMENT OF ORDINANCES. The CITY agrees to adopt any ordinances which are required to give legal effect to the matters contained in this Agreement or to correct any technical defects which may arise after the execution of this Agreement. IN WITNESS WHEREOF, the undersigned have hereunto set their hands and seals this day of , 2007. UNITED CITY OF YORKVILLE By: Valerie Burd, Mayor —g_ Attest: CITY Clerk Dated: DEVELOPER: B & P Properties, LLC By: Attest: Dated: —9— Prepared by and Return to: Law Offices of Daniel J. Kramer 1107A S. Bridge Street Yorkville, Illinois 60560 630.553.9500 —10— EXHIBIT LIST Exhibit "A" Legal Description Exhibit `B" R-3 Zoning Ordinance Exhibit "C" Preliminary PUD Concept Plan —11— STATE OF ILLINOIS ) )ss COUNTY OF KENDALL ) ORDINANCE NO, 2007- ORDINANCE APPROVING THE REZONING OF CERTAIN PROPERTY FROM M-1 TO PUD ZONING CLASSIFICATION (B&P Properties) WHEREAS, Julie Ann Morelli Dec. of Trust and Yorkville Lodge #2371 (OWNERS) are the legal owners of record of property described on Exhibit "A" attached hereto and incorporated herein (the "Property"), and WHEREAS, the Property is located on Corneils Road in Yorkville, identified by Kendall County Parcel Numbers 02- 17-100-011 and 02-17-100- 12 and consists of 14.325 acres; and WHEREAS, under the Property is presently zoned M-1 by the United City of Yorkville under the Yorkville Zoning Code, being Title 10 of the City Code of the United City of Yorkville, Illinois; and WHEREAS the OWNERS have made application by petition for the rezoning of the Property to PUD District; and WHEREAS, said petition was duly referred by the City Clerk to the City Council of the United City of Yorkville, who, in turn, referred said application to the Yorkville Plan Commission for study and recommendation, and to the Yorkville Economic Development Committee for recommendation of a final decision; and WHEREAS, simultaneous to this petition, the OWNERS have submitted a petition to amend and restate the governing Annexation and Planned Unit Development Agreement for the Property; and WHEREAS, the Yorkville Plan Commission and the Yorkville Economic Development Committee have found that the PUD zoning classification requested is appropriate and supported by the Comprehensive Plan for the Property, that the proposed re-zoning satisfies all other standards for re-zoning under Section 10- 14-7 of the United City of Yorkville Zoning Code; and as such has recommended approval the rezoning of the Property as requested; and WHEREAS, all notice, hearing and other procedural requirements provided by state statute and the Yorkville Zoning Code have been fully complied with; and WHEREAS, the City has determined that the terms and conditions set forth herein will serve a public use and will promote the health, safety, prosperity, security, and general welfare of the inhabitants and taxpayers of the City. NOW THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE UNITED CITY OF YORKVILLE AS FOLLOWS: 1 . The findings of fact and conclusions contained in the aforesaid preamble recitals of this Ordinance are hereby determined and accepted. 2. The City Council approves the recommendation of the Plan Commission and hereby rezones the property as follows: B-2 General Business District with the uses permitted being those uses listed as Permitted Uses under Section 10-7C- 1 of the United City of Yorkville Code. 3. The Yorkville City Clerk is hereby directed to file and keep on record said a certified copy of this Ordinance after its passage and signing by the Mayor, and file said Ordinance after its passage and signing with the applicable County Recorders Office and the applicable County Clerk, at the earliest possible time. 4. This Ordinance shall be in full force and effect from and after its passage and approval as provided by law. ROBYN SUTCLIFF JOSEPH BESCO GARY GOLINSKI ARDEN JOSEPH PLOCHER WALTER WERDERICH MARTY MUNNS ROSE ANN SPEARS JASON LESLIE Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this Day of A.D. 2007. MAYOR Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this day of A.D. 2007. ATTEST: CITY CLERK EXHIBIT A LEGAL DESCRIPTION OF THE PROPERTY as6saz.z 0 c/py Reviewed By: Agenda Item Number J� T Legal ❑ L '� EST Z �� 1836 Finance F]1 Engineer El Tracking Number .44 City Administrator ❑ �O Consultant ❑ PC 2007-19 ❑ E �rY Agenda Item Summary Memo Title: Briguglio Annexation and Annexation Agreement Meeting and Date• COW/CC—October 23, 2007 Synopsis: Request to annex 1.1 acre parcel located at 10940 River Road Council Action Previously Taken: Date of Action: October 9, 2007 Action Taken: Public Hearing Item Number: Type of Vote Required: _Majority Council Action Requested: Approval of Annexation and Annexation Agreement Submitted by: Travis Miller Community Development Name Department Agenda Item Notes: See attached report. 0 t3/Py A o United City of Yorkville Memo a 4 4% 800 Game Farm Road EST I 1836 Yorkville, Illinois 60560 Telephone: 630-553-8545 o� �® _�� p Fax: 630-553-3436 L'.EE! X Date: October i 1, 2007 To: Economic Development Committee From: Travis Miller, Community Development Director Cc: Lisa Pickering, Deputy Clerk (for distribution) Subject: PC2007-19 Briguglio Annexation Request Backeround• - The Plan Commission reviewed this request July 11 , 2007 and recommended approval with a vote 6 yes and 0 no. General Comments: - The property is contiguous to the City via the Fox River — it is directly north of corporate area south of the River. Comprehensive Plan Recommendations: The Comprehensive Plan Land Use Plan for the property recommends Park/Open space for the area this property is within. Generally south of River Road is recommended for Park/Open Space and north of River Road in this area is recommended for Estate Neighborhood land use. Staff Comments: 1 . Annexation of this property will result in R-1 Zoning — the petitioner is not requesting a rezoning. 2. This property is located about 300 feet east of the Conover/Fisher property, of which the northern portion is currently being developed by Rush-Copley. During the Rush-Copley plan approval process, staff attempted to determine a route for their stormwater discharge to the Fox River, however this is currently on hold due to the phase 1 construction of the site being able to manage stormwater with a zero release design. Phase 2 will necessitate an outfall however and the lots in Myers subdivision are a possible route for this outfall. Staff recommends requiring the petitioner grant the following easements as part of the Annexation Agreement: a. A 15 feet wide permanent stormwater easement parallel to the east property line; The proposed Annexation Agreement provides for 10'. 1 b. A 50 feet wide temporary construction easement parallel to the east property line to allow for construction of a stormwater conveyance pipe from the River Road right-of-way to the Fox River. The proposed Annexation Agreement provides for 20 additional feet (total of 30). 3 . The Annexation Agreement includes provisions for future watermain and sanitary sewer easements be granted to the City in the event this infrastructure is extended across this property provided the City agree to prepare all necessary legal descriptions when these easements are created. 2 to United City of YorkvilleI , t Fl 800 Game Farm Road Tt Yorkville, Illinois 60560 i' Telephone: 630-553-4350 Fax: 630-553-7575 PC # W(j ` I APPLICATION & PETITION ANNEXATION, PLANNED UNIT DEVELOPMENT, ZONING OR SPECIAL USE REQUEST Development Name: Lot 2 Meyers SubdivisiorpateofSubmission: L168 /0 -7 Requesting: ®(Annexation n Zoning 0 Planned Unit Development p Special Use: 1 . Name ofPetitioner(s): Charles & Jacquelyn Briguglio Address: 10940 River Road , Plano, IL 60545 Phone Number: 553-3353 Fax Number: 553-3353 Email Address: CIRRIGUGI Ir)@SRC' CO RA N T Relationship of Petitioner(s) to subject property: 11 Owner p Developer p Contract Purchaser 2. Name of holder of legal title, if different from #1 : If legal title is held in a Land Trust, list the names of all holders of any beneficial interest therein: Charles and Jacquelyn Briguglio 3. a). (i). Street address and physical location of subject property: 10940 River RoaUl (ii). Zoning of surrounding parcels: North: Kendall County R-3 One Family R sirl nrP Dictrirt South: River East: Kendall County R-3 One Fa.mi.ly Residence District West: Kendall County R-3 One Family Residence District b). Legal description of property; attach as Exhibit "K. c). Total Acreage: ill d). Kendall County Parcel Number(s) of property: 02-32- 100-012 e). Current Zoning Classification: Kendall County R-3 One Family Residemp ., Dist f). Zoning Classification Requested: R- 1 One Family Residence District g). Is this property within City limits? Yes X No, requesting annexation Page 1 of 5 United City ofYorkville Ann=t=on,PUD,Zoniog,Special Use Application Revised: 11/28/06 4. Names and addresses of any adjoining or contiguous landowners and landowners within 500' entitled to notice of petition under any applicable City ordinance or State Statute: Attach a separate list and label as Exhibit "B". 5. List all governmental entities or agencies required to receive notice under Illinois law: 6. List the Illinois Business Tax Number (IBT#) for the State of Illinois and names of businesses located on subject property to be annexed: N / A 7. Does a flood plain exist on the subject property? No 8. Do Electors reside on the subject property? Yes If so, they must execute this petition to annex. (Electors as defined by Illinois Law is a resident of the parcel who is a registered voter. Legal owners of the annexing parcel must sign the petition regardless of place of residence or legal voting status.) 9. Contact Information: Name, address, phone number, fax number, and email address of person to whom inquiries regarding this petition may be directed: Daniel J Kramer 1107A S . Bridge Street , Yorkville , IL 60560 phone : 553-9500 fax • 553-5764 Attorney: Name: Daniel J Kramer Address: 1107A S Bridge St Yorkville IL 60560 Phone Number: 553-9500 Fax Number: 553-5764 Email Address: Dkramer @dankramerlaw . com Engineer: Name: None Address: Phone Number: Fax Number: Email Address: Land Planner: Name: Address: Phone Number: Fax Number: Email Address: Page 2 of 5 United City of Yorkville Annesation,PUD,Zoning,Spwial Use Application Revised: 1128/06 10. Submit the following to the Deputy Clerk in order to be scheduled for the necessary committee meetings. An incomplete submittal could delay the scheduling of your project. a. Original application with legal description plus 40 copies. b. Appropriate filing fee (Please refer to page 4 of this application to "Petitioner Route, Step 1 , Fees" and/or contact the Deputy Clerk for verification of this amount). c. Concept or Preliminary Site Plan: 40 sets folded to fit in a 10" x 13" envelope. d. One CD containing one electronic copy (pdf) of each of the signed application (complete with exhibits) and site plan. In witness whereof the following petitioner(s) have submitted this application under oath and verify that to the best of their knowledge its contents are true and correct and swear that the property to be annexed is contiguous to the United City of Yorkville. Date: 4 ! I � / O-7 Petitioner(s) Signature: (All legal property owners signatures must appear on this application.) Subscribed and sworn to before me this i D fh day of 2002- Notary Seal THIS APPLICATION MUST BE NOTARIZED. Page 3 of 5 United City of Yorkville Annmtion,PUD,Zoning,Special Use Application Revised: 11128706 ANNEXATION, PLANNED UNIT DEVELOPMENT, ZONING OR SPECIAL USE REQUEST PETITIONER ROUTE Step 1 : Petitioner must submit a completed application, fees* and all pertinent materials to the Deputy Clerk a minimum of 45 days prior to the targeted Plan Commission meeting. Petitioner is responsible for making submittals to other review agencies such as Kendall County, Illinois Department of Transportation, Illinois Department of Natural Resources, U.S. Army Corps of Engineers, etc., to allow timely review by City. *Fees: a. Annexation or Annexation and Rezoning - $250 plus $10 per acre for each acre over 5 acres b. Rezoning only - $200 plus $10 per acre for each acre over 5 acres c. Special Use - $250 plus $10 per acre for each acre over 5 acres d. Engineering Review Fees - 1 .25% of the approved engineer's estimate of cost of all land improvements, to be determined by City Engineer. e. Planned Unit Development fee - $500 f. Engineering Review Deposit - up to 1 acre = $1 ,000; over 1 acre but not over 10 = $2,500 over 10 acres, but not over 40 = $5,000 over 40 acres, but not over 100 = $10,000 over 100 acres = $20,000 g. Deposit for Outside Consultants - under 2 acres = $1 ,000 2 to 10 acres = $2,500 over 10 acres = $53000 Note: Owner/Developer will be responsible for payment of recording fees and costs, public hearing costs including a written transcription of public hearing and outside consultant costs (i.e. legal review, land planner, zoning coordinator, environmental, etc.). Should Owner/Developer not pay these fees directly, they will be responsible for reimbursing the United City of Yorkville for the aforementioned fees and costs. Note: You must present your plan at each of the meetings below as indicated. Step 2: Plan Council: The Plan Council meets the 2nd and 4a' Thursday of the month at 9:30 a.m. in the City Administration Office. Upon recommendation by the Plan Council, you will move forward to the Plan Commission Meeting. Attendees to this meeting include: City Administrator, Community Development Director, Sanitary District Director, City Engineer, Building Department Official, Emergency Medical Rep, Public Works Director, Director of Parks and Recreation, Fire Department Rep, and Police Chief. Step 3: Park Board Planning Meeting: The Park Board makes recommendations on any Park Sites included in residential developments. The Park Board Planning Meeting is the fourth Thursday of each month at 7:00 p.m. at the Riverfront Building, 301 E. Hydraulic Street. Step 4: Plan Commission: The Plan Commission meets the second Wednesday of each month at 7:00 p.m. in the Council Chambers at City Hall. The Plan Commission will make a recommendation for the City Council's consideration. The Plan Commission consists of 10 members appointed by the Mayor, the City Attorney and City Land Planner. A Public Hearing will be held at this time for the Annexation Agreement and/or Rezoning request or Special Use request. Notice will be given by publication by the United City of Yorkville in the Kendall County Record and certified mail by the Petitioner to adjacent property owners within 500 feet of the subject property no less than fifteen days and no more than 30 days prior to the public hearing date. A certified affidavit must be filed by the petitioner with the City Clerk's office containing the names, addresses and permanent parcel numbers of all parties that were notified. Page 4 of 5 United City of Yorkville Annexation,PUD,Zoning5pecial Use Application Revised: 11/28/06 Step 6 - only required for annexation agreements or PUD agreements: City Council public hearing: The City Council meets the fourth Tuesday of the month at 7:00 p.m. in the Council Chambers at City Hall. A Public Hearing will be held at this time for the Annexation Agreement and/or Planned Unit Development Agreement. Notice will be given by publication by the United City of Yorkville in the Kendall County Record. A certified mailing to surrounding landowners is not required for this public hearing. Any annexation agreement, PUD agreement or development agreement must be signed by the Petitioner prior to being voted on by the City Council. Step 6: Economic Development Committee and Committee of the Whole: The Economic Development Committee and Committee of the Whole meets the third Tuesday of the month at 7:00 p.m. in the Conference Room at City Hall. The project will be discussed in an informal atmosphere at the Committee of the Whole where no formal voting takes place. This session is to discuss and consider recommendations of prior committee meetings. Step 7: City Council: The City Council meets the fourth Tuesday of the month at 7:00 p.m. in the Council Chambers at City Hall. This is where all City Council voting takes place. Agreement: I understand and accept all requirements, fees as outlined as well as any incurred Administrative and Planning Consultant Fees which must be current before this project can proceed to the next scheduled committee meeting. Please sign and return this original (retaining a copy for your records) to the Deputy Clerk, United City of Yorkville, 800 Game Farm Road, Yorkville, Illinois 60560. Date: Signature of Petiti " er Page 5 of 5 United City of Yorkville Annexation,PUD,Zoning,Special Use Application Revised: 11/28106 Legal Description: Lot 2 Myers Subdivision, Bristol Township, Kendall County, Illinois Lot 2 Myers Subdivision Bristol Township Kendall County Illinois 6L2 N River Road zoo o' kf AIS I N w_7�'C _ �-"��--/JJ'Y1 _ it 0 � 0 9h N N (20.73` „--- - --�— ---� 7978 =—�•��.'-`. tFOX River .. !o I le_. . o Indicates hon Stake Set e indicates Ion Stake Found u. i State of Illinois && :SS County of Kendall ' 7his Is to certify that we, James M. Olson Associates, Ltd., Illinois Professional Land Surveyors have surveyed Lot 2, Myers Subdivision, Bdstol7ownship, Kendall County, Illinois as shown by the plat hereon drawn which is a correct representation of said survey. Dated at Yorkville, Illinois April 2, 1999. James M. Olson Illinois Professional Land Surveyor No. 2253 James M. Olson Associates, Ltd. 107 West Madison Street Yorkville, Illinois 60560 (630) 553-0050 ?COiEwa,'/-Primus - No. 7214 � I A de Brigu i A • I :£ - ?\, � - Q5 ammn anaancwco eszso Xs% •� -� r a L�eamc xcoo z io aau IxAU rw n. rmvmwca ».oc I r — _- a� crna;xcseaw:wmws,nlsi oo .nr PUB�.;gVA4AW 4C" %9 reS � - - � PiPx:OpElISCaLfi .a.. t, emnN,owes - - Pncammncme pMVMSO rinnvnio�wea n,wnoAa. pEiEPM1n11A>pNaPEA pCfl SI 101'Pis L.y % LWA1f irs r II iq,en......*e u�AAp AJ`� The United City y Of Yorkville ' fln` n,i si nr.r>: 800 Game farm Rd COIYIPftEHEP151,iE PL:1P1 F r - a ns, Yo-,Az i 6M60 UNITED CITY OF YORKVILLE SAC 553-1353 cools LHI $AID ft Rush-Copley 0 .9 7411 gan T F t L it * WTI It gve, ;J L ------------ t 4� A Ali\ 6' A The Data is provided without warranty Or gay representation of United City of Ycrkv..0 GS c..rmy.timeliness,Or completeness.It is ffia ras�naibfiity of the Parcel Data and Aerial Photography "Requester"10 datermine accuracy,thniflume",completeness,and Provided By Kendall County GIS appropriateness of its use.The United City of Yotntiho malem,no I I warranties,expressed of Implied.In the use of Me Date. STATE OF ILLINOIS ) ss COUNTY OF KENDALL ) ORDINANCE NO. 2007- AN ORDINANCE AUTHORIZING THE EXECUTION OF AN ANNEXATION AGREEMENT (Briguglio Property) WHEREAS, it is prudent and in the best interest of the UNITED CITY OF YORKVILLE, Kendall County, Illinois, that a certain Annexation Agreement pertaining to the annexation of real estate described on the Exhibit "A" attached hereto and made a part hereof entered into by the UNITED CITY OF YORKVILLE; and WHEREAS, said Annexation Agreement has been drafted and has been considered by the City Council; and WHEREAS, the legal owners of record of the territory which is the subject of said Agreement are ready, willing and able to enter into said Agreement and to perform the obligations as required hereunder; and WHEREAS, the statutory procedures provided in 65 ILCS 11 - 15. 1 . 1 , as amended, for the execution of said Annexation Agreement has been fully complied with. NOW THEREFORE, be it ordained by the Mayor and the City Council of the United City of Yorkville, Kendall County, Illinois, as follows; Section 1 : The Mayor and the City Clerk are herewith authorized and directed to execute, on behalf of the City, an Annexation Agreement concerning the annexation of Page 1 of 2 the real estate described therein, a copy of which Annexation Agreement is attached hereto and made a part hereof. Section 2: This ordinance shall be in full force and effect from and after its passage and approval as provided by law. ROBYN SUTCLIFF JOSEPH BESCO GARY GOLINSKI ARDEN JOSEPH PLOCHER WALTER WERDERICH MARTY MUNNS ROSE ANN SPEARS JASON LESLIE Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this Day of A.D. 2007. MAYOR Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this day of A.D. 2007. ATTEST: CITY CLERK as6ss2.2 Page 2 of 2 Revised October 17, 2007 STATE OF ILLINOIS ) COUNTY OF KENDALL ) ANNEXATION AGREEMENT TO THE UNITED CITY OF YORKVILLE CHARLES BRIGUGLIO AND JACQUELYN BRIGUGLIO THIS AGREEMENT is made and entered into this day of 2007 by and between THE UNITED CITY OF YORKVILLE, Yorkville, Illinois, a municipal corporation, located in Kendall County, Illinois (hereinafter referred to as "CITY"), and CHARLES BRIGUGLIO AND JACQUELYN BRIGUGLIO (hereinafter referred to as "OWNERS/DEVELOPERS") of the County of Kendall, State of Illinois. WITNESSETH WHEREAS, OWNERS/DEVELOPERS are the owners of real property which is the subject matter of said Agreement comprising approximately 1 . 1 acres, more or less, and is more particularly described in the attached Exhibit "A", which is incorporated herein by reference; and WHEREAS, the SUBJECT REAL PROPERTY is located contiguous to the corporate boundaries of the CITY; and is not located within the corporate boundaries of any other municipality; nor is any portion thereof classified as flood plain; and WHEREAS, OWNERS/DEVELOPERS desire to annex the said real property described into the CITY, its Plan Commission has considered the Petition to Annex, and the CITY Council 1 has heretofore both requested and approved the proposed land use and the zoning of the same at the request of OWNERS/DEVELOPERS and the CITY; and WHEREAS, OWNERS/DEVELOPERS have presented, and the CITY has considered, the tract, of REAL PROPERTY herein described in the attached Exhibit "A" as R- 1 One Family Residence District in order to make said real property a desirable addition to the CITY; and WHEREAS, all parties to this Agreement desire to set forth certain terms and conditions upon which the REAL PROPERTY heretofore described will be annexed to the CITY in an orderly manner, and WHEREAS, OWNERS/DEVELOPERS and their representatives have discussed the proposed annexation and have held Public Hearings with the Plan Commission and the CITY Council, and prior to the execution hereof, notice was duly published and a public hearing was held to consider this Agreement, as required by the statutes of the State of Illinois in such case made and provided. WHEREAS, in accordance with the powers granted to the CITY by the provisions of 65 ILCS 5/11 - 15. 1 - 1 through 51 . 1 -5, inclusive, relating to Annexation Agreements, the parties hereto wish to enter into a binding agreement with respect to the future annexation and zoning of the subject Property and to provide for various other matters related directly or indirectly to the annexation, zoning, and development of the SUBJECT PROPERTY in the future, as authorized by, the provisions of said statutes; and WHEREAS, pursuant to due notice and publication in the manner provided by law, the appropriate zoning authorities of the CITY have and such public hearing and have taken all further action required by the provisions of 65 ILCS 5/11 -15. 1 .3 and the ordinances of the CITY 2 relating to the procedure for the authorization, approval and execution of this Annexation agreement by the CITY. NOW THEREFORE, for and in consideration of the mutual promises and covenants herein contained, the parties agree, under the terms and authority provided in 65 ILCS 5/11 - 15. 1 -1 through 65 ILCS 5111 - 15. 1 -5, as amended, as follows: 1 . A. ANNEXATION AND ZONING. The CITY shall adopt an ordinance annexing to the CITY all of the REAL PROPERTY described herein in the attached Exhibit "A"; and the CITY in said ordinance shall zone the real property designated in the attached Exhibit "A" subject to the further terms of this Agreement as R- 1 One Family Residence District. The CITY by approve of this Agreement hereby amends its Comprehensive Plan as to the subject property to show the same as a R-1 One Family Residence District Use on the Comprehensive Plan and on the City Zoning Map for the subject parcel described in the attached Exhibit "A". Said zoning shall allow the uses, size, density, area, coverage, and maximum building heights as set forth on for the R- 1 One Family Residence District. Said REAL PROPERTY shall be used and developed in accordance with 65 ILCS 5/11 - 15. 1 -1 through 65 ILCS 5111 -15. 1 -5, and in accordance with the CITY Subdivision Control and Zoning Ordinances and specifically subject to the following conditions: (i) That the SUBJECT PROPERTY described in the attached Exhibit "A" shall be annexed to the United CITY of Yorkville by separate Ordinance, in compliance with Illinois Compiled Statutes and shall be zoned R- 1 One Family Residence District Zoning. -3- (iii) OWNERS/DEVELOPERS and the CITY agree that OWNERS/DEVELOPERS shall be permitted to conduct the uses on the subject property that are excerpted from the United CITY of Yorkville Zoning Classification for R- 1 One Family Residence District, as they exist at the time of execution of this Agreement and any similar permitted uses within those Districts that the CITY may create in the future; although OWNERS/DEVLOPERS agree that they shall not be permitted to conduct on site any permitted uses which have been omitted from the current United CITY of Yorkville Zoning Ordinances as are in effect as of the date of the approval of this Agreement by the United CITY of Yorkville. (iv) That in all other respects, the subject development shall be in conformance with the terms and conditions of the Yorkville Zoning Ordinance, Subdivision Control Ordinance, and all other applicable Ordinances. 2. CITY'S AGREEMENTS. OWNERS/DEVELOPERS have developed the subject parcel with septic system and private well. (A) OWNERS/DEVELOPERS further agree to grant and easement to the United City of Yorkville for purposes of extending a water main and if necessary to service the subject or adjoining properties, to install at CITY expense a Booster/Pressure Reducing Station on the property of OWNERS/DEVELOPERS within Sixty (60) days of a written request of the CITY to execute said easement, so long as the CITY provides a Plat of Easement and Legal description of the same. Said easement shall be located in an area of the subject real property so as not to interfere with the orderly development and use of the property by OWNER or its -4- assigns. The cost of said easement including documents, legal review, and recording would be at CITY expense. (B) OWNERS/DEVELOPERS further agree to grant an easement to the United City of Yorkville for purposes of extending a sanitary-sewer main adjacent to River Road, and if necessary to service the subject or adjoining properties, to install at CITY expense a sanitary-sewer main on the property of OWNERS/DEVELOPERS within Sixty (60) days of a written request of the CITY to execute said easement, so long as the CITY provides a Plat of Easement and Legal description of the same. Said easement shall be located in an area of the subject real property so as not to interfere with the orderly development and use of the property by OWNERS or their assigns. The cost of said easement including documents, legal review, and recording would be at CITY expense. (C) Grant an easement to the United City of Yorkville for the extension of a storm water easement from River Road within fifteen feet (15 ') of the east property line of OWNERS/DEVELOPERS to the Fox River for storm water outlet purposes. In the event CITY requests such an easement in writing, the CITY shall prepare a Plat of Easement and legal description for approval by OWNERS/DEVELOPERS. The CITY may in addition request a temporary work easement of a larger area not to exceed thirty five (35) additional feet to extend said storm sewer line from the east property line. In the event the CITY does choose to install a storm sewer line, it shall allow OWNERS/DEVELOPERS' home and improvements to be connected thereon at no cost, and the CITY shall repair and restore any trees disturbed or landscaping with an approved Landscape Plan by the City Council so as not to in any fashion diminish the value of said residence. -5- D. Upon annexation, the Owner will receive police protection, 911 Service, and all services as provided by CITY to its property owners and residents. 3 . RIGHTS AND OBLIGATIONS OF SUCCESSORS AND ASSIGNS. It is specifically understood and agreed that OWNERS/DEVELOPERS and their successors and assigns shall have the right to sell transfer, mortgage and assign all or any part of the SUBJECT PROPERTY and the improvements thereon to other persons, trusts, partnerships, firms, or corporations, for investment, building, financing, developing and all such purposes, and that said persons, trusts, partnerships, firms, or corporations shall be entitled to the same rights and privileges and shall have the same obligations as OWNERS/DEVELOPERS under this Agreement and upon such transfer, the obligations pertaining to the property transferred or sold shall be the sole obligations of the transferee, except for any performance bonds or guaranties posted by OWNERS/DEVELOPERS on any subdivided or unimproved property for which an acceptable substitute performance bond or letter of credit has not been submitted to the CITY. 4. TIME OF THE ESSENCE. It is understood and agreed by the parties hereto that time is of the essence of this Agreement and that all of the parties will make every reasonable effort, including the calling of special meetings, to expedite the subject matter hereof It is further understood and agreed by the parties that the successful consummation of this Agreement requires their continued cooperation. 5. COVENANTS AND AGREEMENTS. The covenants and agreements contained in this Agreement shall be deemed to be covenants running with the land during the term of this Agreement shall inure to the benefit of and be binding upon the heirs, successors and assigns of -6- the parties hereto, including the CITY, its corporate authorities and their successors in office, and is enforceable by order of the court pursuant to its provisions and the applicable statutes of the State of Illinois. 6. BINDING EFFECT AND TERM. This Annexation Agreement shall be binding upon and inure to the benefit of the parties hereto, and their successors and owners of record of land which is the subject of this Agreement, assignee, lessees, and upon any successor municipal authorities of said CITY, so long as development is commenced within a period of twenty years from the date of execution of this Agreement by the CITY. 7. NOTICE. Any notices required hereunder shall be in writing and shall be served upon any other party in writing and shall be delivered personally or sent by registered or certified mail, return receipt requested, postage prepaid, addressed as follows: If to the CITY: CITY Clerk United City of Yorkville 800 Game Farm Road Yorkville, IL 60560 With a copy to: Attorney United City of Yorkville 800 Game Farm Road Yorkville, IL 60560 To OWNERS: Charles & Jacquelyn Briguglio 10940 River Road Plano, IL 60545 With a copy to: Law Offices of Daniel J. Kramer I I 07 S. Bridge St. Yorkville, IL 60560 or to such other addresses as any party way from time to time designate in a written notice to the other parties. 8. ENFORCEABILITY. This Agreement shall be enforceable in any court of competent jurisdiction by any of the parties hereto by an appropriate action of law or in equity to secure the performance of the covenants herein contained. In the event any portion of said agreement becomes unenforceable due to any change in Illinois Compiled Statutes or court decisions, said unenforceable portion of this Agreement shall be excised here from and the remaining portions thereof shall remain in full force and effect. 9. ENACTMENT OF ORDINANCES. The CITY agrees to adopt any ordinances which are required to give legal effect to the matters contained in this Agreement or to correct any technical defects which may arise after the execution of this Agreement. IN WITNESS WHEREOF, the undersigned have hereunto set their hands and seals this _ day of , 2007. UNITED CITY OF YORKVILLE By: Valerie Burd, Mayor Attest: CITY Clerk OWNERS/DEVELOPERS: By: Attest: Prepared by and Return to: Law Offices of Daniel J. Kramer I I 07 S. Bridge Street -8- Yorkville, Illinois 60560 630.553 .9500 -9- STATE OF ILLINOIS ) ss COUNTY OF KENDALL ) ORDINANCE NO. 2007- AN ORDINANCE ANNEXING CERTAIN TERRITORY TO THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS (Brignglio Property) WHEREAS, a written petition, signed by the legal owner of record of all land within the territory hereinafter described in Exhibit "A" and depicted in the plat attached hereto in Exhibit "B", has been filed with the City Clerk of the United City of Yorkville, Kendall County, Illinois, requesting that said territory be annexed to the United City of Yorkville; and, WHEREAS, more than 51 % of the electors residing within the territory have joined in the petition; and, WHEREAS, the said territory is not within the corporate limits of any municipality but is contiguous to the United City of Yorkville; and, WHEREAS, legal notices regarding the intention of the United City of Yorkville to annex said territory have been sent to all public bodies required to receive such notices by state statute; and, WHEREAS, copies of such notices required to be recorded, if any, have been recorded in the Office of the Recorder Kendall County, Illinois; and, WHEREAS, the legal owner of record of said territory and the United City of Yorkville have entered into a valid and binding annexation agreement relating to such territory; and, WHEREAS, all petitions, documents, and other necessary legal requirements are in full compliance with the terns of the annexation agreement and with the statutes of the State of Illinois, specifically Section 7- 1 -8 of the Illinois Municipal Code; and, WHEREAS, it is in the best interests of the United City of Yorkville that the territory be annexed thereto. 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 territory legally described in Exhibit "A" and depicted in Exhibit 'B" is hereby annexed to the United City of Yorkville, Kendall County, Illinois. SECTION 2: The City Clerk is hereby directed to record with the Kendall County Recorder and to file with the Kendall County Clerk a certified copy of this Ordinance, together its exhibits. SECTION 3 : This Ordinance shall be in full force and effect from and after its passage and approval as provided by law. ROBYN SUTCLIFF JOSEPH BESCO GARY GOLINSKI ARDEN JOSEPH PLOCHER WALTER WERDERICH MARTY MUNNS ROSE ANN SPEARS JASON LESLIE Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this Day of A.D. 2007. MAYOR Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this day of A.D. 2007. ATTEST: CITY CLERK C/56873.2 `(ro C/Ty Reviewed By: Agenda Item Number O J Q � -1k Legal ❑ j ,)l ��1 l EST Z — tsaa Finance ❑ 1 Engineer ❑ Tracking Number -4 LEI City Administrator ❑ Consultant ❑ EDC 2007-42 Agenda Item Summary Memo Title: Hudson Lakes Subdivision—Final Subdivision Plat Extension Request Meeting and Date: COW/CC—October 23, 2007 Synopsis: Hudson Lakes counsel is requesting a time extension on the Preliminary Subdivision Plan approval May 9, 2006 and Unit 1 Final Plat approval on December 26, 2006 to allow both approvals to remain effective until July 1, 2010. Council Action Previously Taken: Date of Action: December 26,2006 Action Taken: Final Plat Approval for Unit l Item Number: Resolution 2006-119 Type of Vote Required: Council Action Requested: Approval of time extension Submitted by: Travis Miller Community Development Name Department Agenda Item Notes: Subdivision Control Ordinance Section 5.02.05 states a Preliminary Plan approval is tentative only and requires a final plat to be recorded within 12 months of Preliminary Plan approval unless an extension is approved by City Council. Attached is the request by James Olguin, counsel for Hudson Lakes Subdivision. Goldstine, Skrodzki , Russian, Nemec and Hoff, Ltd * Attorneys at Law William M. Brennan William H. Hrabak, Jr. Thomas P. Russian Kristina E. Buchenauer Jennifer LoGiudice Richard J. Skrodzki The Prairie Building Paul R. Buikema Gina L. Madden Sara L. Spitler Gregory J. Constantino Craig T. Martin Gwendolyn J. Sterk 835 McClintock Drive • Second Floor John F. Dixon Martha K. Milia*** Alison J. Wetzel Burr Ridge, IL 60527-0860 Gregory L. Dose** Kenneth J. Nemec, Jr. Eric R. Wilen*** Telephone (630) 655-6000 Brian M. Dougherty Richard J. Nogal Robert D. Goldstine lames E. Olguin *Also Admitted in Indiana Facsimile (630) 655-9808 James D. Healy Diana K. Pecen **Also Admitted in California www.gsrnh.com Howard M. Hoff Donald S. Rothschild ***Also Admitted in Michigan October 1, 2007 Mr. Travis Miller Community Development Director United City of Yorkville g00 Game Farm Road Yorkville, IL 60560 RE: Hudson Lakes Subdivision Conveyance of School District Property Dear Mr. Miller: As you may recall, I am the attorney for Kendall Creek Development, LLC, the developer of the Hudson Lakes Subdivision. Hudson Lakes is located South ofthe Raintree Village Subdivision and West ofthe Prestwick ofYorkville Subdivision near the intersection of Route 126 and AshleyRoad. The development process for Hudson Lakes was not a controversial one as it was not processed as a PUD and no variations were requested. As part of the development approvals, Kendall Creek agreed to convey approximately 10 acres of property to the School District immediately adjacent to the school site in the Raintree Village Subdivision. This parcel is part of the final plat for Unit I of the Hudson Lakes Subdivision that was approved earlier this year. Unfortunately, due to the existing market conditions, Kendall Creek is not in a position to record the final plat for Unit I or secure final plat approval for the remaining portion of the subdivision at this time. Consequently, the conveyance of the property to the School District has not occurred. Nevertheless, Kendall Creek has provided the School District with a number of agreements that allow the District to use the property for its proposed purposes. Although the School District has allowed the use of the property, formal ownership is what the District would prefer. We agree and desire to complete the conveyance as soon as possible. Unfortunately, in order to convey the property, we will require lender approval. As I am sure you can understand, the lender is cautious about conveying part of its collateral. In order to counteract any diminution of value concerns, we are requesting that the final plat approvals for Unit I, and the preliminary plat approvals for the Hudson Lakes Subdivision in general, be extended until July 1 , 2010. By doing so, the appraised value of the approved development would be higher than the Mr. Travis Miller October 1 , 2007 Page Two vacant land value. This increased appraised value provides us with the best opportunity to obtain the lender's approval of the conveyance. For these reasons, we respectfully ask that you forward this request to the City Council for consideration. Should you have any questions or need any additional information or documentation, please do not hesitate to call. Very ours, es . lguw:'- 7EO/mad 346081.1 STATE OF ILLINOIS ) )ss COUNTY OF KENDALL ) RESOLUTION NO, 2007- RESOLUTION APPROVING 12 MONTH EXTENSION FOR RECORDING FINAL PLAT OF SUBDIVISION FOR HUDSON LAKES UNIT 1 WHEREAS, on June 13, 2006 the preliminary plan and plat of subdivision for the Hudson Lakes Subdivision property were approved by the United City of Yorkville; and WHEREAS, on December 13, 2006, the Yorkville Plan Commission found that the final plan and plat for Unit 1 of said subdivision was consistent with the preliminary plan and plat, and recommended that the final plan and plat for the Hudson Lakes Unit 1 property be approved, subject to the terms and conditions contained herein; and WHEREAS, on December 26, 2006, the United City of Yorkville approved the Final Plat for Hudson Lakes Subdivision Unit 1 , and WHEREAS, said final plat has not been recorded; and WHEREAS, Section 5.02.05 of the Subdivision Code of the United City of Yorkville provides that approved preliminary plans shall expire if a final plat is not recorded within twelve (12) months after approval of the preliminary plan, unless extended by the City Council; and WHEREAS, said twelve (12) month period expired on June 13, 2007; and WHEREAS, the Mayor and City Council find that it is appropriate to extend the time for recording the final plat for the Hudson Lakes Unit 1 Subdivision to October 31 , 2008. NOW THEREFORE, BE IT RESOLVED by the City Council of the United City of Yorkville as follows: 1 . The findings of fact and conclusions contained in the aforesaid preamble recitals of this Resolution are hereby determined and accepted; 2. The time for recording the final plat for the Hudson Lakes Unit 1 Subdivision is hereby extended to October 31 , 2008. ROBYN SUTCLIFF JOSEPH BESCO GARY GOLINSKI ARDEN JOSEPH PLOCHER WALTER WERDERICH MARTY MUNNS ROSE ANN SPEARS JASON LESLIE Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this Day of A.D. 2007. MAYOR Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this day of A.D. 2007. ATTEST: CITY CLERK C/56891 .2 CIP Reviewed By: Agenda Item Number J= a T Legal ❑ EST Finance ❑ r. Engineer ❑ -�` g Tracking Number City Administrator ❑ 9 ate, 20 Consultant ❑ ❑ EDC 2007-43 Agenda Item Summary Memo Title: Grande Reserve (Units 10, 11, 16, 17, & 24)—Final Subdivision Plat Extension Request Meeting and Date• COW/CC—October 23, 2007 Synopsis: Pasquinelli is requesting a time extension on the Preliminary Subdivision Plan approval for Units 10, 11, 16, 17, &24 to allow approval to remain effective for the maximum time period allowable. Council Action Previously Taken: Date of Action: Action Taken: Preliminary/Final Plat Approval Item Number: Type of Vote Required: Council Action Requested: Approval of time extension Submitted by: Travis Miller Community Development Name Department Agenda Item Notes: Subdivision Control Ordinance Section 5.02.05 states a Preliminary Plan approval is tentative only and requires a final plat to be recorded within 12 months of Preliminary Plan approval unless an extension is approved by City Council. Petitioner is requesting maximum time extension allowable—staff recommends being consistent with all requests and advises not extending beyond 12 months of the request. STATE OF ILLINOIS ) )ss COUNTY OF KENDALL ) RESOLUTION NO. 2007- RESOLUTION APPROVING 12 MONTH EXTENSION FOR RECORDING FINAL PLAT OF SUBDIVISION FOR GRANDE RESERVE UNIT 104 GRANDE RESERVE UNIT 11 GRANDE RESERVE UNIT 16, GRANDE RESERVE UNIT 17 GRANDE RESERVE UNIT 24, WHEREAS, on February 8, 2005 the preliminary and final plat of subdivision for the Grande Reserve Unit 10 and Unit 11 were approved by the United City of Yorkville by Resolution 2005- 11 ; and WHEREAS, on May 9, 2006 the preliminary and final plat of subdivision for the Grande Reserve Unit 16 was approved by the United City of Yorkville by Resolution 2006-35; and WHEREAS, on July 11 , 2006 the preliminary and final plat of subdivision for the Grande Reserve Unit 17 was approved by the United City of Yorkville by Resolution 2006-59; and WHEREAS, on July 11 , 2006 the preliminary and final plat of subdivision for the Grande Reserve Unit 24 was approved by the United City of Yorkville by Resolution 2006-62; and WHEREAS, none of the aforesaid final plats have been recorded; and WHEREAS, Section 5 .02.05 of the Subdivision Code of the United City of Yorkville provides that approved preliminary plans shall expire if a final plat is not recorded within twelve (12) months after approval of the preliminary plan, unless extended by the City Council; and WHEREAS, said twelve (12) month period has expired for all said plats; and WHEREAS, the Mayor and City Council find that it is appropriate to extend the time for recording the final plat for the Grande Reserve Units 10, 11 , 16, 17 and 24 to October 31 , 2008. NOW THEREFORE, BE IT RESOLVED by the City Council of the United City of Yorkville as follows: 1 . The findings of fact and conclusions contained in the aforesaid preamble recitals of this Resolution are hereby determined and accepted; 2. The time for recording the final plats for the Grande Reserve Subdivision Units 10, 11 , 16, 17 and 24 is hereby extended to October 31 , 2008. ROBYN SUTCLIFF JOSEPH BESCO GARY GOLINSKI ARDEN JOSEPH PLOCHER WALTER WERDERICH MARTY MUNNS ROSE ANN SPEARS JASON LESLIE Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this Day of A.D. 2007. MAYOR Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this day of A.D. 2007. ATTEST: CITY CLERK C/56885.2 C/p.` Reviewed By: Agenda Item Number ® Legal ❑ p i{ .I EST. 1836 Finance ❑ Engineer ■ .< , y City Administrator F] Tracking Number D 111 =O� Consultant ❑ pW 2007-134 te El Agenda Item Summary Memo Title: proposed Wetland Ordinance Meeting and Date: October 23, 2007 Committee of the Whole Synopsis: This proposed ordinance would establish requirements for the protection and mitigation of USACOE non-jurisdictional wetlands. Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Majority Council Action Requested: Discussion and possible adoption Submitted by: Joe Wywrot City Engineer Name Department Agenda Item Notes: At, O� Memorandum EST. �� e W` 1836 To: Brendan McLaughlin, City Administrator 1 _• From: Joe Wywrot, City Engineer p 1- a o 9 p CC: Mike Roth, City Attorney ®� Lisa Pickering, Deputy City Cleti <4E Date: October 5, 2007 Subject: Proposed Wetland Ordinance The proposed wetland ordinance was discussed by the Public Works Committee on October 2, 2007. This draft ordinance was prepared by our wetland consultant, Conservation Design Forum, for us in 2002 after a US Supreme Court ruling in 2001 eliminated much of the US Army Corps of Engineers authority over wetlands. The initial draft was reviewed in depth and revised before presentation to the Committee of the Whole in 2004. At that time there was significant opposition to the ordinance from the development community. An ad-hoc committee was established with developer representation, and that committee revised the document into the form that exists today. The revised draft ordinance was sent to the Public Works Committee in 2005, but did not move forward because there was talk at the time of state legislation that would fill the oversight void created by the Supreme Court case. That state legislation was never passed, therefore the ordinance was sent back to the Public Works Committee recently for discussion. At their meeting on October 2"d, the PW Committee decided to forward this ordinance to the Committee of the Whole for discussion. One developer was present, who suggested various changes to the ordinance (see attachment). Those comments have been distributed in-house for review. The PW Committee also asked for Mike Roth to review the ordinance from a legal prospective. Please place this item on the Committee of the Whole agenda of October 9, 2007 for discussion. Page 1 of 2 Joe Wywrot From: Fitz, Andy [AFitz @oakwestland.com] Sent: Wednesday, October 03, 2007 2:30 PM To: Joe Wywrot Cc: Bart Olson Subject: RE: Yorkville - Proposed wetland ordinance Joe — Thank you once again for allowing me the opportunity to offer my input on the proposed ordinance. I have listed below several specific concerns, but I would also like to comment on more general issues as well: 1 ) Before adopting these regulations I would ask that Staff review available NWI and NRCS maps in order to better assess and perhaps quantify the potential impact to private property owners and to future development in general. It may be that there are already areas that the City has identified for future development that would be unduly burdened by these regulations. 2) It is my opinion that the '% acre threshold for wetland disturbance is too restrictive. Some of the purported benefits provided by isolated waters of this size such as sediment trapping, stormwater runoff control, groundwater recharge and slowing the release of water are already provided from stormwater detention and retention basins, parks, parkway areas and private lawns. I think it is also a dubious notion that areas this small truly provide any significant habitat for wildlife. I would suggest that the City focus its efforts on preserving, protecting and enhancing those larger significant isolated wetland areas, 3 acres and greater in size, that may be in danger of being lost to development and which would most benefit from the passage of this ordinance. Please find below my more specific comments/concerns with the proposed isolated wetlands ordinance. I have attempted to cite specific provisions wherever appropriate. 1 ) Provisions pertaining to roadside drainage ditches should be removed from this ordinance, due to the fact that the ditches themselves will be eliminated when perimeter roads are improved and widened with curb and gutter per City Ordinances as development of a property occurs. Article 2, Section 2. 1 Definition of Terms: "Category III Wetland Impact, "Channel', 'Isolated Waters of Yorkville", "Roadside Ditches" Article 3, Section 3. 11 Buffer Requirements, Subsection 2, 1st Paragraph, 4th Sentence Article 3, Section 3.2.4 Wetland Permit Submittal Requirements, Subsection 5.2(c) 2) Provisions pertaining to farmed wetlands should be removed from this ordinance, due to the fact that they do not meet all three (3) criteria to be classified as a wetland pursuant to the ACOE 1987 Manual and wetland determination methodology. Article 2, Section 2. 1 Definition of Terms: "Category VI Wetland Impact", "Farmed Wetland", 'Isolated Waters of Yorkville" Article 3, Section 3. 1 .3 Stormwater Management within Isolated Waters of Yorkville, Subsection 1 , 2nd Sentence Article 3, Section 3.2.4 Wetland Permit Submittal Requirements, Subsection 5.2(f) Article 3, Section 3.2.5 Requirements for Wetland Delineation, 1st Paragraph, 10th sentence Article 3, Section 3.2.5 Requirements for Wetland Delineation, Subsection 6 3) Article 11 , Fee-In-Lieu of Wetland Mitigation: This language is extremely vague. The Development Community and the City should work together to come up with a reasonable and fair formula. Thank you. 10/5/2007 Page 2 of 2 Andy Fitz, AICP Oakwest Development 1801 S. Meyers Road, Ste 500 OakBrook Terrace Corporate Center OakBrook Terrace, IL. 60181 Office: (630) 613-2802 Fax: (630) 613-2793 From: Joe Wywrot [mailto:jwywrot @yorkville.il.us] Sent: Wednesday, October 03, 2007 12:33 PM To: Fitz, Andy Cc: Bart Olson Subject: FW: Yorkville - Proposed wetland ordinance Andy, Per our discussion last night, please send me any comments regarding the proposed wetland ordinance by Monday, October 8th. This ordinance is on the Committee of the Whole agenda of October 911 . Thanks, Joe Wywrot Yorkville City Engineer (630)553-8527 (630) 553-3436 fax From: Joe Wywrot [mailto:jwywrot @yorkville.il.us] Sent: Tuesday, August 14, 2007 5:29 PM To: Bart Olson (bolson @yorkville.il.us) Cc: Travis Miller (tmiller @yorkville.il.us); Michael Roth; Lisa Pickering (Iickering @yorkville.il.us) Subject: Proposed wetland ordinance Bart, Per our previous discussion, please place this on the Sept. 4th PW Committee agenda for discussion. Joe Joe Wywrot Yorkville City Engineer ( 630 ) 553- 8527 ( 630 ) 553- 3436 fax 10/50.007 UNITED CITY OF YORKVILLE WETLAND PROTECTION ORDINANCE FOR WATER QUALITY AND ST® RMWATER MANAGEMENT BENEFITS THE UNITED CITY OF YORKVILLE Ordinance No. Date Adopted TABLE OF CONTENTS Page No. Article 1 AUTHORITY AND PURPOSE Section 1 . 1 Statutory Authority .......................................................................................... 1 Section1 .2 Findings.............................................................................................................. 1 Section1 .3 Objecfives ........................................................................................................ 1 Article 2 DEFINITIONS Section 2. 1 Definition of Terms ...........................................................................................3 Article 3 WETLAND PROTECTION STANDARDS AND PERMIT PROVISIONS Section 3.1 General Standards .........................................................................................9 Section 3. 1 . 1 Buffer Requirements ..................................................................................9 Section 3.1 .2 Wetland Hydrology Protection ............................................................ 11 Section 3.1 .3 Stormwater Management within Isolated Waters of Yorkville ...... 11 Section 3.1 .4 Discharge to Isolated Waters of Yorkville or Waters of the U.S...... 12 Section 3.1 .5 Protection of Isolated Waters of Yorkville During Development... > > Deleted: 13 Section 3. 1 .6 Maintenance Of Stormwater Management Facilities..................... 13 Deleted: 12 Section 3.2 Wetland Permit Provisions .......................................................................... 13 Section 3.2. 1 Applicability....................................................................................................... 13 Section 3.2.2 Wetland Determination Requirement ..................................................... 13 Section 3.2.3 Pre-Submittol Meeting ................................................................................... 14 Section 3.2.4 Wetland Permit Submittal Requirements ................................................ 14 IDeleted:ed: 19 Section 3.2.5 Requirements for Wetland Delineation................................................... 16 Section 3.2.6 Wetland Permit Conditions....................... ed: 18 i6 p' ed: l9 Article 4 WETLAND IMPACTS AND MITIGATION REQUIREMENTS o ed: 18 Section 4.1 Unmitigable Wetland Impacts ..................................................0............... 19.-, Deleted: y ed: 79 Section 4.2 . Wetland Mitigation Requirements............................................................ 19_. ; ed: 21 Section 4.2. 1 General Mitigation Requirements ....................................................... 7 ; .:; ed: 20 Section 4.2.2 Mitigation Hierarchy............................................................................... 0_ ed: 22 Section 4.3 Wetland Mitigation Plan ............................................................................. 21 ," ; ed: 21 Section 4.4 Wetland Mitigation Monitoring Protocol................................................. 2� %' ed: z4 Section 4.5 Wetland Mitigation Performance Standards .................................. 2 f ed: 23 Deleted: 25 Section 4.6 Post Construction Submittal Requirements............................................. �.__ Deleted: 24 Section 4.7 Mitigation Requirements for Non-performing Wetlands ...................... _ _ _ Deleted: 26 Article 5 LONG-TERM MAINTENANCE PROVISIONS Deleted: 25 Deleted: 28 Section 5. 1 Long-term Maintenance ........................................................................... �_':_ Deleted: 27 Section 5.2 Transfer to City or Other Public Entity..................................................... . _ Deleted: z3 ' Deleted: 27 Deleted: 26 - n28 27 29 Section 5.3 Transfer to Homeowner's or Similar Association .................................... 28 T. . , 28 Section 5.4 Conveyance to a Person or Entity Specializing in Conservation-...... 29�= ' 29 Section 5.5 Incorporation of Maintenance Obligations in Wetland Permit.......... 29_,!- 28 31 Article 6 FEES, ENFORCEMENT AND PENALITIES 3D Section 6.1 Fees and Application P.eview Times ........................................................ 31 Deleted: 31 Section 6.2 Enforcement .................... ............. —31 _ Deleted: 3D ...................... ........................... Section 6.3 Penalties and Legal Actions ...................................................................... 31 , - ' Deleted' 31 Deleted: 30 Article 7 GENERAL PROVISIONS Deleted: 33 Section 7.1 Scope of Regulation............................................................. ...................... 3 Deleted: 32 Deleted: 33 Section 7.2 Fxemptions .................................................................................................... 3��= Deleted: 32 Section7.3 Severabifity .................................................................................................... .U, Deleted: 33 Section 7.4 Abrogation and Greater Restrictions....................................................... Deleted: 32 Section 7.5 Effective Date ............................................................................................... - Deleted: 33 Deleted: 32 Article 8 VARIANCES AND APPEALS Deleted: 33 Section 8.1 Variances................ ................................... Deleted: 32 .................................................... Section 8.2 Variance Conditions.................................................................................... 3k ' , Deleted: 34 Deleted: 33 Section 8.3 Appeals ..................................................................................... Deleted: 35 Article 9 ADMINISTRATION Deleted: 34 Section 9.1 Responsibility for Administration................................................................ Deleted: 35 k� Deleted: 34 Section 9.2 Representative Capacity........................................................................... Deleted: 36 Section 9.3 Service of Notice.......................... 8, Deleted: 35 s , Deleted: 36 Article 10 PERFORMANCE SECURITY Deleted: 35 , Section 10. 1 General Security Requirements ................................................................ 37� Deleted: 36 Section 10.2 Wetland Mitigation and Naturalized Basin Performance Security .... 37 Deleted: 35 Section 10.3 Performance Security...__.__ .___._.__._._._•_ •_•••_•_••_.__••_•_._____•_._ " ' Deleted: 37 Deleted: 36 Article 11 FEE-IN-LIEU OF WETLAND MITIGATION Deleted: 37 n . , Section 11 . 1 Fee-in-lieu of Wetland Mitigation ............................................_............... 39 ' , ', Deleted: 36 Deleted: Letters of C ed t Section 11 .2 Procedures and Use of Funds...........................................I........................ 39 ; Deleted: 38 APPENDIX A WETLAND PERMIT APPLICATION AND PERMIT SUBMITTAL FLOWCHART + ' Deleted: 37 APPENDIX WETLAND PERMIT SUBMITTAL CHECKLIST ` Deleted: 39 APPENDIX C WETLAND MITIGATION PLAN CHECKLIST Deleted: 3B � Deleted: 39 , Deleted: 3B AgiClg I - Deleted: n Authority and Purpose n n n n n n n n n n 9 n n n n 9 n n n n 9 n R n n n n n n n n 9 9 n 9 n n n n n - UNITED CITY OF YORKVILLE WETAND PROTECTION ORDINANCE . AUTHORITY AND PURPOSE -` FOR WATER QUALIn 6 STORMWATER MANAGEMENT BENEFITS Section 1 .1 Statutory Authority This Ordinance is enacted pursuant to the police powers granted to this City by Illinois Revised Statutes. Chapter 24. Section 1 .2 Findings The United City of Yorkville finds that Isolated Waters of Yorkville and Waters of the U.S. for the Fox River. Aux Sable. Blackberry Creek, and Rob Roy watersheds Including their tributaries,_ _ _ - Deleted: , AVx sable. and FOX are indispensable and fragile resources that provide many public benefits including Rver maintenance of surface and groundwater quarty through nutrient cycling and sediment Deleted: the creeks and Aver, and trapping as well as flood and storm water runoff control through temporary water storage, all slow release, and groundwater recharge. In addition, Isolated Waters of Yorkville provide open space; passive outdoor recreation opportunities; fish and wildlife habitat for many forms of wildlife including migratory waterfowl, and rare, threatened or endangered wildlife and plant species; and pollution treatment via biological and chemical oxidation processes. Preservation of the remaining Isolated Wafers of Yorkville and Waters of the U.S. in a natural condition shall be and is necessary to maintain hydrological, economic, recreational, and aesthetic natural resource values for existing and future residents of the United City of Yorkville, and therefore the City Council declares a policy of no net loss of Isolated Waters of Yorkville and Waters of the U.S. Furthermore the City Council declares a long-term goal of net gain of Isolated Waters of Yorkville and Waters of the U.S. to be accomplished through mitigation requirements of this Ordnance. Section 1 .3 Objectives The principal objective of this Ordinance is the protection, preservation, replacement, proper maintenance, restoration, and use in accordance with the character, adaptability, and stability of the Isolated Waters of Yorkville in order to prevent their pollution or contamination; minimize their disturbance, and prevent damage from erosion, siltation, and flooding. Other objectives of this ordinance include: • Preserve and enhance the natural hydrologic and hydraulic functions and natural characteristics of watercourses and wetlands to protect water quality, aquatic habitats, provide recreational and aesthetic benefits, and enhance community and economic development. • Maintain and enhance the special aquatic resources of the City. • Protect environmentally sensitive areas from deterioration or destruction by private and public actions. • Protect and improve surface water quality and promote best management. practices of surface water runoff prior to entering lakes, ponds, wetlands, streams, and rivers. • Require planning for development to carry out water resource management including the protection of natural areas such as remnant woodland and prairie habitats, wetlands, waterways, steep topography, and highly erodible soils, in order to reduce potential impacts, or creation of unstable conditions that may promote erosion and degradation of ground and surface water qualify. Article 1 1 1, y UNITED CITY OF YORKVILLE WETLAND PROTECTION ORDINANCE AUTHorji: AND PURPOSE FOR WATER QUALITY $ STORMWATER MANAGEMENT BENEFITS • Coordination of and support for the enforcement of applicable federal, state, and county statutes, ordinances, and regulations pertaining to Waters of the U.S., floodplain regulations, and soil erosion and sediment control. • Establishment of standards and procedures for the review and regulation of the use of Isolated Waters of Yorkville. • A procedure for appealing decisions. • Establishment of enforcement procedures and penalties for the violation of this Ordinance. Article 1 2 'tlCie 2 Deleted: 9 A- IDefinitions i ' 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 1 1 1 1 UNITED CITY OF YORKVILLE WETLAND PROTECV0111 ORDINANCE DEFINITIONS FOP. WATER QUALITY & STORMWATER MANAGEMENT BENEFITS Section 2.1 Definition of Terms Terms not specifically defined shall have the meaning customarily assigned to them. Administrator is the person designated by the United City of Yorkville to administer and enforce this ordinance. Agricultural land is land predominantly used for agricultural purposes. Applicant is any person, firm, or governmental agency who submits an application for a permit under this Ordinance and shall be responsible for meeting and complying with all conditions and standards of this Ordinance. BMP or best management practices is a measure used to control the adverse stormwater related effects of development, and includes structural devices (e.g., swales, filter strips, infiltration trenches, level spreaders, and site runoff storage basins designed to remove pollutants) , reduce runoff rates and volumes, and protect aquatic habitats. In addition, nonstructural approaches used to prevent contamination of runoff include planning and design practices that reduce impervious areas, provide comprehensive site planning, and implement buffer zones, setback requirements, easements, and critical areas. Other nonstructural approaches include public education and maintenance programs. Buffer is an area of predominantly vegetated land adjacent to Isolated Waters of Yorkville and Waters of the U.S. that are to be left undeveloped for the purpose of providing stabilization, reduction of contaminants, and efiminate or minimize impacts to such areas. For all new development, buffer areas shall consist of deep-rooted native vegetation unless otherwise approved by the Administrator. Category I wetland impact means wetland impacts to Isolated Waters of Yorkville that are less than or equal to one (1 ) acre and does not impact high quality aquatic resources. Category II wetland impact means wetland impacts to Isolated Waters of Yorkville that are greater than one (1 ) acre and does not impact high quality aquatic resources. Category III wetland impact means wetland impacts to roadside drainage ditches or manmade stormwater management facilities that meet the definition of Isolated Waters of Yorkville. Category IV wetland impact means wetland impacts for the restoration, creation, and enhancement of Isolated Waters of Yorkville provided that there are net gains in aquatic resource function. Category V wetland impact means wetland impacts to high quality aquatic resources as defined in this Ordinance. Category VI wetland impact means wetland impacts to farmed wetland. Channel is any river, stream, creek, brook, branch, natural or artificial depression, ponded area, flowage, slough, ditch, conduit, culvert, gully, ravine, wash, or natural or manmade drainageway that has a definite bed and bank or shoreline, in or into which surface, groundwater, effluent, or industrial discharges flow either perennially or intermittently. Article 2 3 UNITED CITY OFYORKWUE WETLAND PROTECTION ORDINANCE - _ DEFINITIONS FOR WATER QUAUTY & STORMWATER MANAGEMENT BENEFITS Channel modification is alteration of a channel by changing the physical dimensions or materials of its bed or banks, and includes damming, ripropping (or other armoring), widening, deepening, straightening, relocating, lining, and significant removal of bottom or woody rooted vegetation, but does not include the clearing of debris or removal of trash or dredging to previously documented thalweg elevations and sideslopes. City is the United City of Yorkville. Developer is a person, firm, or institution who creates or causes a development, The developer of any said development that is under the requirements of this Ordinance shall be responsible for meeting and complying with all conditions and standards of this Ordinance. Development is any manmade change to the land and includes - A. the construction, reconstruction, repair, or replacement of a building or any addition to a building; B. the installation of utilities, construction of roads, bridges or similar projects; C. the construction or erection of levees, walls, fences, dams, or culverts; D. drilling or mining activities; E the clearing of land as an adunci of construction; F. channel modifications, filling, dredging, grading, excavating, paving, or other nonagricultural alterations of the ground surface; G. any direct or indirect wetland impacts including the removal of vegetation to the extent such that the wetland would no longer meet the criteria of supporting a dominance of hydrophytic vegetation as defined in the 1967 Wetlands Delineation Manual except that which would be considered appropriate for management purposes; H. any other activity of man that might change the direction, height, or velocity of flood or surface water, including the extensive removal of vegetation; I. the storage of materials and the deposit of solid or liquid waste; and J. the installation of a manufactured home on a site, the preparation of a site for a manufactured home, or the installation of a recreational vehicle on a site for more than 180 days. Development does not include maintenance of existing buildings and facilities such as resurfacing of roadways when the road elevation is not significantly increased or gardening, plowing, and similar agriculture practices that do not involve filing, grading, or construction of levees. Nor does development include agricultural uses, maintenance of existing drainage systems for the fimited purpose of maintaining cultivated areas and crop production or for any agricultural uses or improvements undertaken pursuant to a written NRCS conservation plan. Article 2 4 UNITED CITY OF YORKVILLE WETLAND FROTECTION ORDINANCE DEFINITIONS FOR WATER QUALITY & STORMWATER MANAGEMENT BENEFITS Ecological restoration is the re-establishment of a natural area or plant community via associated management practices such as prescribed bums, weed control, selective clearing, reintroduction of native plant species, etc. Ephemeral stream is a stream whose bed elevation does not intersect with the groundwater table and carries flow only during and immediately offer a runoff producing rainfall event. Erosion is the process whereby soil is removed by flowing water, wave action, or wind. Formed wetland means wetlands that are identified by the NRCS in a Certified Wetland Determination as currently farmed, or have been farmed within 5 years previous to the permit application date, as defined in 7 CFR Part 12 (61 FR 47025). Fen is a wetland community that occurs in areas where glacial formations are such that carbonate-rich ground water discharges at a constant rate along the slopes of Vannes, eskers, moraines, river bluffs, dunes, or in flats associated with these formations. Floristic inventory is a record of all existing vegetation within a defined project area. This includes all woody (trees and shrubs) as well as herbaceous plants, i.e., wildflowers and grasses. Floristic Quality Assessment (FQA) refers to a method of assessing landscapes based upon the existing vegetation. A useful method for determining the floristic quality of an area is - through an analysis of the conservatism and diversity of species appearing in a plant inventory. Refer to floristic quality index and Mean C for further definition of terms. Floristic Quality Index (FQI) is a statistic derived by multiplying Mean C by the square root of the number of species inventoried. This parameter is correlated to the diversity and conservatism of native plant species present within o plant community as defined in Plants of the Chicago Region, 41h Ed. (Swink and Wilhelm, 1994). Forested wetland is an area dominated by wetland plants that have a predominance of woody vegetation and a population of at least one of the following native trees or shrubs: Buttonbush, Pagoda Dogwood, Blue-fruited Dogwood, Black Ash, Buffemut, or Swamp White Oak. This may include other conservative, native woody plants that may be found in wetland habitats, but not included in this list. Functional assessment is an assessment of a wetland's flood storage, water quality, wildlife habitat, and other beneficial functions. Groundwater is that water that is located within soil or rock below the surface of the earth. High Quality Aquatic Resources (HQAR) means aquatic areas considered to be regionally crifical due to their uniqueness, scarcity, and/or value, and other wetlands. considered to perform functions important to the public interest, as defined in 33 CFR Part 320.4(b) (2). These resources include ephemeral pools, fens, forested wetlands, sedge meadows, seeps, streams rated Class A or B in the Illinois Biological Stream Characterization study, streamside marshes, wei prairies, wetlands that support Federal or Illinois endangered or threatened species, and wetlands with a native floristic quality index IF I of 25 or greater and a native Mean C value of 3.2 or greater. Article 2 $ .. . . . UNITED CITY OF YORKVILLE WETLAND PROTECTION ORDINANCE . . DEFINITTONS _ ... . . . . . . . FOR WATER QUALITY & STORMWATER MANAGEMENT BENEFITS Hydrology is the science of the behavior of water that includes its dynamics, composition, and distribution in the atmosphere, on the surface of the earth, and underground. Hydrologically disturbed is an area where the land surface has been cleared, grubbed, compacted, or otherwise modified to alter stormwater runoff, volumes, rates, flow direction, or inundation duration. Index of Biotic Integrity (1131) is a biological stream characterization rating system that assesses the quality of a stream from the sum of 12 metrics based on fish population composition, quality, and abundance. The IBI value can range from 12 to 60 (low to high rating). isolated Waters of Yorkville means all wetlands; waterbodies such as ponds, lakes, streams, - including ephemeral and intermittent streams, and roadside ditches (that meet the criteria of wetland habitat as defined in the USACE 1987 Wetlands Delineation Manual and with a drainage area greater than 20-acres); farmed wetlands; and detention basins (that meet the criteria of wetland habitat); and are not under U.S. Army Corps of Engineers jurisdiction and are located within the rimits of the United City of Yorkville or with any area under consideration for annexation into the United City of Yorkville. A. The limits of Isolated Waters of Yorkville extend to the ordinary high water mark or the delineated wetland boundary. B. Compensatory wetland mitigation created to meet the requirements of this Ordinance or Section 404 of the Clean Water Act is not excluded. Intermittent stream is a stream whose bed intersects the groundwater table for only a portion of the year on average or any stream that flows continuously for at least one month out of the year, but not the entire year. Lake is a body of water two or more acres in size that retains water throughout the year. Linear Waters of the U.S. means wetlands along creeks, streams, rivers, ponds, lakes, or impoundments that are hydraulically connected to jurisdictional Waters of the U.S. Mean C is the average coefficient of conservatism for a site. The concept of "conservatism" refers to the fundamental character of native plant species to display varying degrees of tolerance to disturbance, as well as varying degrees of fidelity to specific habitat integrity. As a result, each native species can be assigned a coefficient of conservatism (C value) ranging from 0 to 10, "weedy to conservative;' reflecting its disposition within a defined geographic region. Mitigation is the measures that are taken to eliminate or minimize negative direct or indirect impacts caused from development activities, such as impact to Isolated Waters of Yorkville, by replacement of the resource. Native Mean Wetness is the wetness value (W) designated to each species. This value defines the estimated probability of each species occurring in a wetiand. Plants are designated as Obligate Wetland (081-=5), Facultative Weiland (FACW=3), Facultative (FACE), Facultative Upland (FACU=3), and Obligate Upland (UPL=5). Article 2 6 UNITED CITY OF YORKVILLE WETLAND PROTECTION ORDINANCE DEFINITIONS FOR WATER QUALITY & STORMWATER MANACEMENT BENEFITS Natural area is a landscape with a sufficient level of intact habitat structure and plant species composition to resemble a pre-settlement landscape, e.g., prairie, oak savanna, and other landscapes native to Kendall County. MRCS is the United States Department of Agriculture, Natural Resources Conservation Service. Pond is a body of water less than two acres in size that retains a normal water level year- round. Qualified professional is a person trained in one or more of the disciplines of biology, geology, soil science, engineering, or hydrology whose training and experience ensure a competent analysis and assessment of stream, lake, pond, and wetland conditions and impacts. Relative Importance Value (RIV). The RIV for each species is calculated by summing relative frequency and relative cover and dividing by 2. The RIV is calculated from data collected during the tronsect inventory. Roadside ditches are drainage ditches created for the purpose of providing roadway drainage. Runoff is the water derived from melting snow or rain falling within a tributary drainage basin that exceeds the infiltration capacity of the soils for that basin. Seep is a wetland, herbaceous or wooded, with saturated soil or inundation resulting from the diffuse flow of groundwater to the surface stratum. Site is all of the land contemplated to be part of a coordinated development of one or more parcels. USACE is the United States Army Corps of Engineers. Valid wetland delineation means an on-site wetland delineation that is conducted in accordance With the 1987 U.S. Army Corps of Engineers Wetlands Delineation Manual within three years of the initial permit application date. Watershed is the land area above a given point that contributes storrnwater to that point. Waters of the U.S, is a term that refers to those water bodies and wetland areas that are under the U.S. Army Corps of Engineers jurisdiction. Wetland is land that is inundated or saturated by surface or ground water at a frequency and duration sufficient to support, under normal conditions, a prevalence of vegetation adapted for life in saturated soil conditions (known as hydrophytic vegetation). A wetland is identified based upon the three attributes: 1 ) hydrology, 2) soils, and 3) vegetation as mandated by the 1987 Federal wetland deterrnination methodology (Wetlands Delineation Manual). Wetland impact is the direct or Indirect loss of Isolated Waters of Yorkville that results from implementation of a proposed activity. This includes Isolated Waters of Yorkville that are adversely affected by flooding, excavation, dredging, fill, drainage, hydrological Article 2 7 UNITED CITY OF YORKVID.E WETLAND PROTECTION ORDINANCE - - . - - .DEFINUTONS - -- - - _ FOR WATER QUAuTY & $TORMINATER MANAGEMENT BENEFITS disturbance, vegetation removal bother than for maintenance or restoration purposes) , that results from implementation of a development activity or dumping, or non-permitted discharge of chemicals or other pollutants into Isolated Waters of Yorkville. Articie 2 6 rtlCle_3 ,. DWeted: i Wetland Protection Standards and Permit Provisions 1� n A A n A 9 9 A A 9 A A A 9 A A A A A A A 9 A 9 A A A 9 9 A A 9 A UNITED CITY OF YORKVILLE WETLAND PROTECTON ORDINANCE ' . WETIAND PROTECTION STANDARDS AND PERMIT PROVISIONS FOR WATER QUALITP b STORMINATER MANAGEMENT BENEFITS Section 3.1 General Standards The requirements of this Ordnance are for the region of the United City of Yorkville and based on the ecological characteristics of this region. Section 3.1 .1 Buffer Requirements 1 . Buffer areas shall be required for all areas defined as either Isolated Waters of Yorkville or Waters of the U.S, except for areas that meet a Category III definition. Isolated Waters of Yorkville are under the jurisdictional authority of the United City of Yorkville and this Ordnance and are defined in Section 2.1 of this Ordinance. Waters of the U.S. as defined in Section 2. 1 of this Ordinance refers to areas that are under the jurisdictional authority and regulated by the United States Army Corps of Engineers (USACE). 2. Buffer areas are divided into two types, linear buffers and water body buffers. The following buffer requirements shall be met for all proposed development projects and provided for all wetlands except for areas meeting the definition of a Category III wetland (roadside ditches and manmade stormwater management facility, refer to Section 21 ). For areas under the jurisdiction of the USACE the most stringent buffer requirements shall aopiv. 1 ) Linear buffers shall be designated along both sides of the channel. The buffer width shall be determined as follows: a. All channels except those determined to be I- gh Quality Aquatic Resource (HQAR) shall have a minimum buffer of 30 feet. Also, five (5) additional feet of buffer shall be required for each percent of average buffer slope wards the "waters" that is greater than 10% up to a maximum of a 100 foot buffer. For example, a 30-foot buffer With a 20% slope will require an additional 50 feet of buffer. The buffer slope shall be determined from the average scope landward of the top of bank. To evaluate too of bank for purposes of this Ordinance, the too of bank shall be the highest point of elevation; artificial or natural. b. Streams rated Class A or B in the Illinois Biological Stream Characterization study or with an Index of Biotic Integrity (IBI) greater than 40 shall have a minimum buffer width of 1DO feet on each side of the channel. (Initial IBI based on IEPA Illinois Water Quality Report. A site-spectfic IN assessment may override this report). c. For streambank stabilization projects, those projects that involve a change in land use shall apply the minimum 30 foot buffer and up to a maximum of 100 foot buffer criteria. If the project does not involve a change in land use, then a 10 foot buffer shall be required adjacent to all streambank stabilization work. 2) Buffers shall encompass all wetlands greater than T/, acre and determined not to be a high quality aquatic resource (HQAR). The buffer width shall be determined as follows: a. For all wetlands with a total surface area greater than one quarter (1 /4) acre itti floristic aualliv values of native Mean C < 2 8 and/or native FQI < 20 and Article 3 9 UNITED CITY OF YORKVILLE WETLAND PROTECTION ORDINANCE WYETLAND PROTECTION STANDARDS AND PERMIT PROVISIONS FOR WATER QUALITY & STORMWATER MANAGEMENT BENEFITS determined not to be a HOAR, a minimum buffer width of 30 feet shall be _ - oereted: so I established _ Also_f v_e (51 additional of buffer shall be required for each _ _ _ Deleted: percent of buffer slope Iawards tho wetland Mat is greater than 10% up to a -- ----� maximum of a 100 foot buffer. b. For all wetlandsvvith a total Surface area areafer than one at ner '1 14) acre with floristic quality values of native Mean C ? 2.8 and native DOI > 20 and determined not to be a HOAR, a minimurn buffer width of 50 feet shall be established Also, five (5) additional feet of buffer shall be reau'red for each percent of buffer slope towards the welland that is greater than 107 up to a maximum of a 100 foot buffer. c. For all wetlands regardless of size that meet the definition of a HOAR (ephemeral pools, fens, forested wetlands, sedge meadows, seeps, .. streamside marshes, wet prairies, wetlands supporting Federal or Illinois endangered or threatened species, and wetlands with a native floristic quality index (FOI) of 25 or greater and a native Mean C value of 3.2 or greater), shall have a minimum buffer width of 100 feet. 3. Buffer areas for all linear Isolofed Waters of Yorkville or Waters of the U.S., shall extend _ - _ - Deleted: and I from the top of bank. The buffer area for non-linear Isolated Waters of Yorkville or Waters of the U.S., except wetlands, shall extend from &gters_edge at normal water_level_ The , - Deleted: the buffer area for wetlands shall extend from the edge of the approved delineated wetland boundary. A site may contain buffer that originates from Isolated Waters of Yorkville or Waters of the U.S, on another property. 4. Buffer averaa'na shall be permitted at the difcre`ion of the Administrator bUt at no time shall the buffer width at any given point be less than 50m of the required width and provided that the total buffer area Feauired is achieved A reduction of buffer width shalt not occur for any portion where the adiacent landscape has a slope towards the wetland. equal to or oreater than 31 ; except if an existing barrier, e a earthen berm is in place that slows and/or contains the surface wafer runoff toward the wetland In such casei the existing bgg er shall remain in olace and be incorporated into the destan The barrier shall be maintained as part of the rectuired buffer area, 5. The requirement of buffers is strictly for preservation measures of wetlands and shall not constitute enhancement measures of existing wetlands for any mitigation requirements of said development. 6. Buffers shall be established using appropriate deep-rooted vegetation, protected from direct and indirect disturbance, and shall be appropriately managed and maintained according to an approved plan as provided under Section 3.2.4. Buffers shall typically consist of native vegetation unless otherwise approved by the Administrator. 7. If a buffer area is disturbed by pemiifted activities during construction, the buffer area shall be stabilized following the provisions of the United City of Yorkville's Soil Erosion and Sediment Control Ordinance and planted with appropriate vegetation as stated above. B. Access through buffer areas shall be provided, when necessary, for maintenance purposes. Unless otherwise dedicated for a public purpose or to a public entity, buffer areas shall remain private property and shall not be generally accessible for the public. Article 3 1 D UNITED CRY OF YORKVILLE WETLAND PROTECTION ORDINANCE .- WETLAND PROTECTION STANDARDS AND PERMR PROVISIONS . . - _ . ..... FOR WATER QUALITY & STORMWATER MANAGEMENT BENEFITS 9. Preservation of buffer areas shall be provided by deed or plat restrictions. Only Dubr er_ _ - - Deleted: No quasi blic urcrertv, a municipal common Homeowners Association fHOA) at lines shall be allowed within the limits of the buffer areas. 1D. Features of a stormwater management system approved by the Administrator may be allowed within the buffer area provided it is a naturalized detention basin that consists of a natural design shape as well as native plant communities, or other naturalized stormwater management teafure and_p vided_ there is no direct dischage to the_ - - Deleted: features wetland habitat. A stormwater management `eature shall be GcEiY et a minimum, fifteen 051 feet from the edge of wetland or top of bank for linear buffers. Discharge from fhe stormwaier management fearu e shall be directed to the outside edge of the required buffer width to allow the full width of the buffer to bg used for enerav dissipation and water auali'y orotection. The Administrator shall review and approve, as appropriate, well-designed stormwater management systems within the buffer area on a project by project basis. 11 . Stormwater discharges that enter a buffer shall have appropriate energy dissipation measures to prevent erosion and scour. 12. All buffer areas shall be maintained free from development including disturbance of soil, dumping or filling, erection of structures, and placement of impervious surfaces except as follows: I ) A buffer area may be used for passive recreation (e.g., bird watching, walking, jogging, bicycling, and picnicking) and it may contain pedestrian or bicycle trails, provided that the created path is no wider than 1D feet. Paths or trails, excluding a mowed arcs path shall be located at a minimum fifteen ( 151 feet from the edge of wetland or stream. If the path leads to a wetland, it must be designed to prevent erosion. 2) Paved surfaces including trails may not occupy more than 15% of the total surface area of the required buffer. If a paved Dath or frail width is greater than 15% of the buffer width then the path width shall be added fo the overall buffer width Where arass strips are desired adacent to paths they shall be no wider than two (2) feet on each side of the path. 3) Uf7ty maintenance and maintenance of drainage facilities and drainage easements shall be allowed provided the maintenance activity meets all other federal, state, and local regulations. Section 3.1.2 Weiland Hydrology Protection 1. Any development that may reasonably be expected to impact the recharge zone of a fen, seep, or other groundwater-driven wetland with vegetation characteristic of these habitats requires a higher level of protection. Due to the uniqueness and fragility of these habitats, the developer of any proposed development within potential recharge zones shall to the extent possible identify, maintain, and protect sold recharge zones. The Administrator shall evaluate and determine if addtfonal documentation is required on a case by case basis. Section 3.1.3 Stormwater Management within Isolated Waters of Yorkville Article 3 11 i UNITED CITY OF YORKVILLE WETLAND PROTECTION ORDINANCE WETLAND PROTECTION STANDARDS AND PEP AR PROVISIONS FOR WATER QUALITY n STOP.MWATER MANAGEMENT BENEFITS 1 . Stormwater management facilities shall only be allowed in areas that meet the definition of farmed wetlands or Isolated Waters of Yorkville that contain at a minimum, vegetative - cover of ?757. of one or more of the following species. • Reed Canary Grass (Pholoris arundinacea). • Purple Loosesti fe (Lythrum salicaria). • Common Reed (Phragmites oustralis). • buckthorn (Rhamnusspp.). 1 ) The stormwater management facility shall be designed as a naturalized wetland basin that contains native vegetation communities and does not exceed a 4-foot bounce for the 10D-year, 24-hour storm event. AifiaafiOn_ _ _ - Deleted: The �l credit for designed permanent open water areaj1 shall not he granted to _ _ Deleted: constitute _J more than 207 of the ,averall required mitgation acreage. At the discretion of the .Administrator, however, greater than 20% up to a maximum 50`° mitigation Deleted: impacted wetland credit for ooen water may be aoolied for mitigotion designs that create interspersion of open water with ameraent wetland habitat uo to a maximum 50%. The area of the basin as measured between the contours corresponding to one (1 ) foot above NWL and two (2) feet below NWL shall be at least equal to the remaining impacted wetland acreage. The designed naturalized basin shall demonstrate an overall environmental improvement. 2) A naturalized buffer that contains appropriate native vegetation shall be provided, at a minimum, up to the High Water Level (HWL). 3) A three (3) year management and monitoring plan shall be provided for the naturalized stormwater management facility. The management/monitoring plan shall include performance standards, which identify percent of seeded/planted species to be alive and apparent; vegetative cover of native , non-weedy species; and floristic quality for each monitoring year, monitoring methods, prescribed maintenance activities for the 3-year period, and long- . term management provisions. 2. The Administrator may waive mitigation requirements for wetland impacts from the development of stormwater management facilities within wetland habitat if the designed naturalized wetland basin meets the above criteria. If the proposed stormwater management facility does not meet the above criteria, the mitigation requirements of Article 4 of this Ordinance shall apply. Section 3.1.4 Discharge to Isolated Waters of Yorkville or Waters of the U.S. 1 . There shall be no direct discharge of stormwater runoff to Isolated Waters of Yorkville or Waters of the U.S, without pre-treatment. Accepted methods of pre-treatment include, but are not fimited to created wetland detention basins, naturalized swales, biofiltration . practices, and other measures that filter and/or detain runoff. It must be demonstrated that the proposed pre-treatment measure will remove a minimum of 3D% total suspended solids (TSS) and prevent increases in water level fluctuations up to and including the 2-year event within the wetland. All discharges shall be to the wetland buffer. Pre-treatment measures maybe located within the buffer with approval from the Administrator. Appropriate energy dissipation measures, such as level spreaders, shall be provided to prevent erosion and scour. Article 3 12 - - UNITED CITY OF YORKVILIE WETLAND PROTECTION ORDINANCE WETLAND PROTECTION STANDARDS AND PERMIT PROVISIONS . . .. . . . -. _ FOR WATER QUALITY & STORMWATER MANAGEMENT BENEFITS Section 3.1 .5 Protection of Isolated Waters of Yorkville During Development 1 . All Isolated Waters of Yorkville designated for preservation shall be protected during development such that a FQI calculated two years after the commencement of development shall not be more than five (5) points less than the originally calculated FQI. The re-evaluation of all preserved wetlands shall be completed during a similar stage of the growing season as was conducted for the original assessment (t30 days). If final build out of all lots contiguous to Isolated Waters of Yorkville has not occurred, the re- evaluation of all preserved wetlands shall be repeated each year until completion of development. If there is a decrease in the FQI value for two consecutive years, and/or a > 5 point drop in the FQI value from the original value, a wetland impact to Isolated Wafers of Yorkville shall be assumed, and the mitigation requirements of Article 4 of this Ordnance shall apply. 2. The initial re-evaluation data shall be submitted to the Administrator during the second year after commencement of the development. All subsequent re-evaluation data shall be provided to the Administrator on an annual basis until final build out of the development has occurred. Section 3.1 .6 Maintenance of Stormwater Management Facilities 1 . Dredging of storn-water management facilities that meet the definition of Isolated Waters of Yorkville for the purpose of periodic maintenance shall be allowed without the issuance of a Wetland Protection Permit given that the dredging activity will only re- establish the original design depths and measures shall be taken to preserve any wetland fringe and/or buffer (if applicable). If any disturbance to the wetland fringe is unavoidable, then the wetland fringe shall be restored with appropriate native vegetation. All applicable federal, state, and other local regulations and ordinances shall be met, and notification of the maintenance activities to the Administrator shall be required prior to commencement of the maintenance activity. Section 3.2 Wetland Permit Provisions Section 3.2.1 Appticabilfly 1 . No person, firm, corporation, governmental agency, or organized district shall commence any development regulated by the City on any lot or parcel of land without first submittal of applicable items presented in 3.2.2 and 3.2.4 and receipt of applicable permit. 2. No lot fines shall occur in created, restored, enhanced, or preserved Isolated Waters of Yorkville or Waters of the U.S. and their associated buffer areas. Section 3.22 Weiland Determination Requirements 1 . Development projects near water courses, depressional areas, wetlands or Wafers of the U.S. identified on National Wetlands Inventory (NWI) mdp, Natural Resource Conservation Service wetland map, or as requested by the City shall provide a letter of findings from a Deleted: B no wetlands are qualified professional that identifies all Isolated Waters of Yorkville, Waters of the U.S., and identified within the limit; of the natural areas on or within 100 feet of the project site. Identification of each of these therr well nd feet of the site, �� Men a weilantl determination areas shall include a floristic inventory and floristic quality assessment (FQA) data. Offslte ,' letter of findings shag be submitted wetlands or Waters of the U.S., within 100 feet of orofect site shall be assessed for that contains a floristic inventory and FQA data for the site. Article 3 13 I UNITED CITY OF YORKVILLE WETLAND PROTECTION ORDINANCE WETLAND PROTECTION STANDARDS AND PEINAIT PROVISIONS FOR WATER QUALITY & STORMWATER MANAGEMENT BENEFITS veo,etative auali`v and size to the exient teasibl= it a^Dlicart demonstrates that access to of Nile Drooerty was not obtainob'e, the Adlniristrafor may waives the resauirement for survevina of offsite wetiond boundaries If no wetlands are identified within the Bmts of the site or within 100 feet of the site, Then a wetland determination letter of findinas shall be submitted `hat ^or?gins a brief descrio`ion of the plant commurifies present on site and a cor�v of the Natural Resources Intonma'ion INRII Report DreDared by the County Soil and Water Conservoiion District for the site. If Isolated Waters of Yorkville or Waters of the U.S. are identified within the limits of the site or within 1DD feet of the site, a Wetland Permit Submittal following Section 3.2.4 shall be required. Section 3.2.3 Pre-Submittal Meeting 1 . It is recommended that the applicant schedule a pre-submittal meeting with the Administrator to review the proposed project, discuss submitt al requirements and quesfions the opplcant may have. 2. If the proposed development contains a HOAR, a pre-submittal meeting with the Administrator is mandatory. Section 3.2.4 Wetland Permit Submittal Requirements Appendix A contains the Wetland Permit Application and Permit Submittal Flowchart. Appendix B contains the Wetland Permit Submittal Checkfist for use with the permit submittal requirements. With the firing of a Wetland Permit Application, the applicant and owner (if not the applicant) grants permission to the Administrator and his/her designees to access said property to assess site conditions for the review and assessment of the wetland permit submittal. The Wetland Permit Submittal shall provide the following: 1 . A wetland delineation report as specified in Section 3.2.5. 2. A narrative report and Site Plan that demonstrates compliance with the provisions of Sections 3.1 . 1 through 3.1 .5 of this Ordinance and specifies prescribed management activities, long-term management provisions and funding mechanism, and the long-term responsible party as presented in Article 5 of this Ordinance for the buffer area(s). 3. USACE statement of jurisdictional determination that identifies Waters of the U.S. and Isolated Waters of Yorkville for all wetlands on the development site. A copy of the letter shall be provided to the Administrator. 4. For proposed impacts only to Waters of the U.S. the following requirements shall be followed: 1 ) Completion of the Wetland Permit Application as provided in Appendix A of this Ordinance. 2) Provide a copy of the USACE permit submittal for the proposed development or a letter from the USACE that states the proposed development does not require USACE authorization. Upon receipt of any USACE, Illinois Environmental Protection Agency (IEPA), and/or Illinois Department of Natural Resources Office of Water Resources (OWR) authorizations, the applicant shall provide a copy(s) to the Administrator. Article 3 14 - _. . .. UNITED CITY OF YORKVILLE WETLAND PROTECTION ORDINANCE. _. WETLAND PROTECTION STANDARDS AND PERMIT PROVISIONS FOR WATER QUAUTY S STORMWATER MANAGEMENT BENEFITS 3) All wetland impacts that occur in the City's jurisdiction shall be mitigated for within the same watershed as the impact(s) at the mitigation ratio specified by the USACE for that development impact. 4) Provide a Soil Erosion and Sediment Control Plan that demonstrates compliance with the City's Soil Erosion and Sediment Control Ordnance. 5. For proposed impacts only to isolated Waters of Yorkville the following information shall be provided: 1 ) Completion of the Wetland Permit Apprication as provided in Appendix A of this Ordinance. 2) A statement on the permit category of impacts to be used for the development project. The categories are as follows: a. Category I: Wetiand impacts less than or equal to one (1 ) acre and does not impact a HQAR. b. Category It: Wetland impacts greater than one (1 ) acre and does not impact a HQAR. c. Category III: Roadside ditches and stormwater management facilities that meet the definition of Isolated Waters of Yorkville. d. Category IV: Wetland impacts for the restoration, creation, and enhancement of Isolated Waters of Yorkville as approved by the Administrator, provided that there are net gains in aquatic resource function. e. Category V: Wetland impacts that affect a HQAR. I. Category VI: Wetland impacts to farmed wetlands. 3) Documentation that the development is in compliance with the Illinois Department of Natural Resources' Endangered Species Consultation Program and the Illinois Natural Areas Preservation Act [520 ILCS 10/11 and 525 ILCS 30/171. 4) Documentation that the development is in compliance with the U.S. Fish and Wildlife Service's consultation program under the Endangered Species Act. 5) A statement on the occurrence of any HQAR on or within 100 feet of the development site. 6) Mitigation plan (If applicable) that meets the requirements of Article 4 of this Ordinance. 7) For Category II or Category V impacts only: A narrative of measures taken, in sequence, to avoid and minimize wetland impacts before mitigation is considered. Category II or Category V impacts shall also require a detailed discussion of alternative analysis to avoid, minimize, and mitigate for wetland impacts to Isolated Waters of Yorkville. Article 3 15 UNITED CITY OF YORKVILLE WETIAND PROTECTION ORDINANCE YJETLAND PROTECTION STANDARDS AND PERMIT PROVISIONS FOR WATER QUALITY & STOMINATER MANAGEMENT BENEFITS 8) For Category III impacts only: A narrative of the measures taken to mitigate for (ost water quality functions such as the imolemen`a`ion of BMPS. ADarovrl 01- - - - j Deleted: . appropriate BIO.Ps •,vile be at the discretion of the A dminis'-ator 9) For Category IV impacts only: A narrative of the proposed plan that demonstrates net gains in aquatic resource functions. 10) For Category VI impacts only: A narrative of mitigation measures that will provide an environmental benefit, e.g. improved habitat, water quality, etc. 11 ) Soil erosion and sediment control measures following the City's Soil Erosion and Sediment Control Ordinance. 6. For proposed impacts to both Isolated Waters of Yorkville and Waters of the U.S., the wetland submittal shall include all applicable items within Section 3.2.4. Section 3.2.5 Requirements for Welland Delineation Before any development in or near Isolated Waters of Yorkville or Waters of the U.S., a wetland delineation that identifies the boundaries, location, function, and applicable floristic quality of all onsite Isolated Wafers of Yorkville and Waters of the U.S. as well as a floristic inventory and FQA data of natural areas on the project site shall be submitted. The presence and limits of wetland areas shall be determined by a valid wetland delineation conducted in accordance with the 1987 USACE Wetlands Delineation Manual. Delineations for permitting purposes shall generally be performed only during the period beginning the 2nd week of March and ending the first week of December. At the discretion of the Administrator the acceptable delineation period may be modified due to unusual weather or other conditions. Any presence of farmed wetlands shall be determined by the Natural Resource Conservation Service (NRCS). For Isolated Waters of Yorkville and Waters of the U.S. within lDD feet of the development property for which an on-site delineation is not possible, then wetlands identified on a NWI map may be sufficient. The following are minimum requirements for the Wetland Delineation Report: 1 . A plan shall be submitted that shows the exact location of Isolated Waters of Yorkville and Waters of the U.S, within the development boundaries. The wetland boundary shall be flagged in the field and in order to deterinine buffer and any applicable wetland mitigation requirements, the wetland boundary shall be surveyed. 2. An aerial photograph with wetland and development boundaries delineated. 3. A copy of the following maps (most recent available) with the development boundary delineated: 1 ) USGS topographic map. 2) Kendall County soil survey map. 3) NWI map. 4) FEMA floodplain map. Article 3 16 UNITED CITY OF YORKVILLE WEitAND PROTECTION ORDINANCE . WMAND PROTECTION STANDARDS AND PERMIT PROVISIONS - . .. FOR WATER QUALITY $ STORMWATER MANAGEMENT BENEFITS 4. Completed USACE data sheets with representative color photographs provided for each data point. 5. A description of each wetland habitat(s) that includes the following: 1 ) FQA data that follows the methods provided in Swink, F. and G. Wilhelm's Plants of the Chicaao Region (latest edition)._ In general, the floristic inv_entoly shall be_ ,. _ - Deleted: 1994. 4m Edition conducted between May 1� and October _15+^. At the discretion of the_ _ _ _ petered: tm Administrator, the acceotable veoetation assessment period may he modifed due to unusual weather or other conditions. Floristic assessments conducted outside this time period may require additional sampling during the growing season to satisfy this requirement. 2) Wildlife habitat assessment for each wetland that evaluates utilization of the wetland by wildlife, interspersion and structure of vegetative cover (number of plant communities, e.g., emergent marsh, wet prairie, seep, forested, etc., present within the wetland system), and ratio of vegetative cover to open water. 3) Description of the present functions provided by each wetland. 6. For all farmed wetlands that are present within the project site, the NRCS Certified Wetland Determination Report shall be provided. Section 3.2.6 Wetland Permit Conditions 1 , The Administrator or City Council, as applicable, shall attach any additional reasonable permit conditions considered necessary to ensure that the intent of the Wetland Protection Ordinance will be fulfilled, to avoid, minimize or mitigate damage or impairment to, encroachment in, or interference with natural resources and processes within the protected wetiands or watercourses, or to otherwise improve or maintain the water quality. 2. Any change in the size or scope of the development and that affects the criteria considered in approving the permit as determined by the Administrator or City Council as applicable, may require the filing of a new wetland permit submittal. 3. Any temporary, seasonal, or permanent operation that is discontinued for one (1 ) year shall be presumed to have been abandoned and the wetland permit automatically voided. Abandonment of the project may subject the permittee to forfeiture of the performance security. 4. Any permit granted under this Ordnance may be revoked or suspended by the Administrator or City Council, as applicable, after notice and an opportunity for a hearing, for any of the following causes: 1 ) A violation of a condition of the permit. 2) Misrepresentation or failure to fully disclose relevant facts in the apprication. 3) A change in site conditions) that requires a temporary or permanent change in the proposed activity. Article 3 17 I T UNITED CITY OF YORKVILLEWERAND PROTECTION ORDINANCE WEPAND PROTECTION STANDARDS AND PEW PROVISIONS FOR WATER, QUALITY & STORMWATEE MANAGEMENT BENEFITS 5. A developer who has received a wetland permit under this Ordinance shall comply with the following in connection with any construction or other activity on the property for which the wetland permit has been issued: 1 ) Comply with the City's Soil Erosion and Sediment Control Ordinance. 2) Maintain clear delineation of the protected wetlands and wetland buffers during the on-going development activities. b. The wetland permit shall remain effective for two (2) years. The granting authority upon request by the permittee may approve a maximum one (1 ) year extension. Article 3 18 i'tICIe 4 Deleted: I Wetland Impacts and IWIfIgation Requirements i 9 T T 9 T T 9 9 9 9 I T T 9 T 9 9 9 T 9 T T T 9 9 1 9 9 9 9 9 1 UNITED CRY OF YORKVILLE WETLAND PROTECTION ORDINANCE WETLAND IMPACTS AND MITIGATION REOUIP.EMENTS FOR WATER QUALITY n STOP.MWATER MANAGMENT BENEFITS Section 4.1 Unmitigabie Ilietland Impacts 1 . Wetlands of any size identi19ed as having a FQI greater than or equal to 35 or mean C value of 3.5 or greater shall not be impacted Via flooding, excavation, dredging, fill, drainage, or other hydrological disturbance, vegetation removal (other than for maintenance or restoration purposes) as part of any development or dumping, or non- permitted discharge of chemicals or other pollutants. The FQI is solely based on the wetland vegetation. To determine the floristic value of the wetland, buffers and adjacent plant communities shall not be included in the calculation. Section 4.2 Wetland Mitigation Requirements Section 4.2.1 General Mitigation Requirements 1 . Mitigation shall be required for all impacts, regardless of size to Category V wetlands. 2. Mitigation shall be required for wetland impacts greater than or equal to I/. (D.25) acre to Isolated Waters of Yorkville defined under Category I, Category II, and Category VI wetland impacts. 3. Mitigation shall provide for the replacement of the wetland habitat impacted due to development activities at the following ratios (creation acreage to wetland impact acreage): 1 ) A minimum of 1 .5:1 for wetland impacts under Category I or II that are not to a HQAR and are mitigated on-site 2) A minimum of 1 :1 forwetland impacts under Category VI and are mitigated on- site. 3) A minimum of 1D:1 for wetland impacts that are to a HQAR under Category V and are mitigated on-site 4. Wetland impacts covered under Category III will not require mitigation per se, but at a minimum, shall replace the water quality functions through BMP's as approved by the Administrator. 5. No mitigation is required for Category IV wetland impacts provided the restoration, creation, or enhancement contributes a net gain of aquatic resource function(s). Category IV wetland impacts, however, shall be required to provide all Wetland Permit Submittal Requirements, as applicable, following Section 3.2.4 of this Ordnance. b. Wetland mitigation shall be designed wherever possible to restore wetland hydrology to historic hydric soils that have been drained or dewatered. Grading activities for wetland creation and/or restoration should be minimized. 7. Mitigated wetlands shall be designed to optimize hydrologic stability and native species diversity. Designed permanent open water area(s) shall not constitute more than 20% of the required mitigation acreage. At the discretion of the Administrator, however, greater than 20% up to a maximum 50% mitigation credit for open water may be applied for mitigation designs that create interspersion of open water with emeraent wetland habitat. Article 4 19 UNITED CITY OF YORKVILLE WETLAND PROTECTION ORDINANCE- — - WETLAND IMPACTS AND MDIGADON REQUIREMENTS FOR WATER QUALNY & STORMWATER MANAGEMENT BENEFIT 8. Any creation of wetlands for required mitigation shall take place only within areas that are not of a remnant plant community, wetlands, or other natural areas. 9. Enhancement within existing wetlands may be used as part of the mifigation credits, provided that at a minimum, wetland creation and/or restoration is at a 1 :1 ratio, the mifigation creation/resioration is provided on-site, and the impacted wetland(s) does not meet the definition of HQAR. Mifigafion credit for enhancement measures will be at a 025: 1 ratio (0.25 acre credit for every 1 .0 acre enhanced). 10. All wetland mitigation areas shall be buffered according to the requirements of Section 3.1 .1 . No buffer is required for that portion of a wetland mitigation area that is adjacent to an existing preserved wetland 11 . A five-year wetland mitigation irrevocable letter of credit in favor of the City or equivalent security for 110% of mitigation cost following the provisions of Article 10 of this Ordnance shall be submitted prior to receipt of the permit. Deleted: For those impacts that will have a total wetland impact of less than or equal to t(acre dministrator and and not affect a HQAR, the fee-in-lieu of mitigation option may be required by the City_ : : - Deleted: Council Conditions under which the fee-in-rieu option may be required include, but are not limited to: ore no other or sile hat could be c _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ expanded.9 1 ) There are no other on-site or immediately adacent w-t'ands that could be_ 9 expanded. <#>The total size of the impacted wetland is 1 .0 acre or less and due 2) The total size of the impacted wetland is 2.0 acres or less and due fo to de a lopme tty conditions, the wetland s development conditions, the lama to m viability of 'he vretland is questionable. quesfionable.9 In addition the fe inXeu option may be us=d by the developer for wetland impacts: this Deleted: n may be the by the option may be used by the will be at the discretion of the Administrator and City Council. ees aid in lieu that ar6_ developer forwetland impacts up not required by the Administrator and City Council, shall be comparable to the cost of ' • to 1.0 acre in sae m figation off-site, but within the same watershed as the wetland impact includina land Deleted: For fees costs. The mitigation rate shall be 1 '/R (1 .5) times the on-site required mitigation acreage Deleted: . for calculation of the estimate of probable mitigation cost. ees paid in lieu that are _ required by the Administrator and City Council, shall be comparable to the cost of on- Deleted: For fees site mitigation, including land costs. Deleted: Mafon ae Deleted: folowing hierarchy. 9 13. Wetland impacts occurring prior to issuance of a Wetland Permit shall presume the 9 wetland disturbed was a HQAR and shall require mifigation at a minimum rate of 10:1 . on ill Deleted: that meets the Section 42.2 Mitigation Hierarchy requirements of Article 4 of this I Ordinonce.9 All mitigation shall occur within the rrmits of the City's judsdction. Forjh@Qffsitkmitigglion-1 ." 9 Offaiie wetland mitigation purposes of this Ordinance. wetland mitigation shall occur within the same dip morv-% Deleted: andshanrequire 1% watershed fAux Sable or Fox River) as the wetland impact unless there is an available - psltmesTheon-sterequired wetland mitigation bank within the sub watershed correspond ng to the impact IBIack'29U _ _ _ _ Deleted: acreage and meet the Rob Roy) MiNaatlon shall use the following hierarchy. requirements of Article 4 of this Ordnance. 1 . �r site wetlandmitication is Dreferred but Only if the app6rant can dgggment `hat the_ - _ _ Deletes: offsnewetond mitigation can erpand the extent or improve the auafity of other ewstlna vndlsfu bed mry gofion and outside the on stte or imm dately adacent wetlands or on-site mitigation will create or restore a watershed of the wetland Impact and Article 4 20 \ 1 UNITED CITY OF YOPKVILLEWETLAND PROTECTION ORDINANCE VVETLAND IMPACTS AND IAIRGATIDN REQUIREMENTS FOR WATER QUALITY a STORMWATER MANAGEMENT BENEFITS wetland eougl to or greater than 1 .5 acres in size. On-site mitioaton shall meet the requirements of Article 4 of this Ordinance. 2. Off-site wetlond mitigation within the some primarv, watershed as the wetland impoct ^r within on aooTOved wetland m ifiaation bank located within the primary watershed when on-site mi+'aa*ion is not feasible. Required mitigation acreoae shall be the on-site real sired mitigation acreage. Off-site created or restored wetland min'oa*ion shall meet the reauiren—en's of Article 4 of this Ordinance. 3. Mitigation as a fee-in-lieu payment option that is not required hy 'he C`v. The mitigation rate shall be ) 'In (1 .51 times the on-site required mitigation acreaae for calculation of the estimate of probable mitigation cost. 4. Off-site wetland mitigation within the some primary watershed as the wietland imI aci and meets the reauirements of Article 4 of this Ordinance orwithin an approved wetlond miiiaation bank located vAthin the orimary watershed Required mTliaa'ion acreage shall be 1 '1/ (1 .5) times the on-site reamed mitiaaiion ocreaae. 5. Off-site wetland mitioation and outside the orimary watershed of the wetland impact or within an approved wetland mitigation hank located outside the prin ary watershed shall require three (3) times the on-site required mitigation acreage and meet the requirements of Article 4 of this Ordinance. Section 4.3 Wetland Mitigation Plan 1 . In addition to the requirements of Article 3, if wetland mitigation is required a wetland mitigation plan shall be submitted. Refer to Appendix C for the wetland mitigation plan checkrst. At a minimum, the wetland mitigation plan shall contain the following. 1 ) Narrative description of wetland impacts and proposed mitigation. Include a summary table with acreage for each existing wetland, proposed impact, and proposed mitigation. 2) A narrative of the proposed plan that includes a description of the proposed hydrologic regime, planting plan, soils, and site geomorphology, where applicable. 3) Provide a Wetland Mitigation Plan Graphic that depicts each wetland impact and all proposed wetland mitigation and Emits of required wetland buffer areas and contains the planting plan for each proposed plant community, existing and proposed grades With 1-foot contour lines, protection measures for all preserved wetlands, and location of water level structures, BMPs (if applcable). 4) Specifications for wetland mitgation, which includes but is not Emited to the following: a. Earthwork - rough and final grading, allowable compaction limits, treatment of compacted soils, and topsoil placement. b. Compriance with the City's soil erosion and sediment control ordnance. c. Water control structures, if applicable. Article 4 27 UNM CUY OF YORK"LIE W ERAND PROTECTION ORDINANCE — W EnAND I WACIS AND MITIGATION REQUIREMENTS .. . FOR WATER QUALITY & STORMWATER MANAGEMENT RENEFIIS d. BMP design and implementation if proposed within wetland buffer area. e. Seed/plant installation that includes seed/plant bed preparation; procurement, list of plant material by scientific and common name including seeding and planting rates for each designated plant community, initial maintenance requirements and warranty performance criteria, and any special planting provisions. 5) Provide a proposed implementation schedule that includes site preparation, Installation of soil erosion and sediment control measures, planting schedule, and post-planting maintenance and monitoring schedule that indicates approximate month and year for each of the proposed activities. b) Provide a maintenance and monitoring plan that identifies activities during the 5-year monitoring period and follows the requirements of Sections 4.4 and 4.5 of this Ordnance. Activities should include, but not Bmited to, control of undesirable plant species, herbivore control, trash removal, prescribed bum management, enhancement planting, bi-annual monitoring events, and any other necessary activities. 7) All wetland mitigation shall include a plan for the long-term management and maintenance of the preserved wetlands, mitigation wetlands, and their associated buffers. This plan shall include a description of the sources of funding, and designation of the long-term responsible party that follows the provisions of Article 5 and as approved by the Administrator. In addition, the long-term management plan shall identify long-term management strategies that include but not limited to prescribed bum management for all applicable portions of the mitigation. If bum management is not utilized, documentation shall be submitted that specifies the reasons why bum management will not be used and describes altemative management strategies that are known to be effective. B) If the owner is different then the applicant, identify the owner of the site and provide a written assurance from the owner that the applicant has perrnission to use the site for mitigation. Section 4.4 Wetland Mitigation Monitoring Protocol 1 . Following the general USACE guidelines, a 5-year mifigation monitoring period shall be required to assess the success of the mitgation. The first monitoring year is considered the first full growing season after planting. In general, if the full mitigation plan including seeding/planting is completed by end of May in a particular year, that year can be considered the first monitoring year. If installation is not completed until later in the growing season, then the first monitoring year will be the next calendar year. 2 Provide a description of a monitoring protocol that meets the following provisions. 1 ) General Sampling Methods. Article 4 22 UN17D CITY OF YORKVILLE WETLAND PROTECUON ORDINANCE INMAND IMPACTS AND MITIGATION P.EeUIP,EMENTS FOR WATER QUALITY & STORMWATER MANAGEMENT RE14EFITS a. Monitoring for every year of the required monitoring period shall include two (2) monitoring events: one in late spring (May mid-June) and the second during the late summer period from mid-August to mid-October. The purpose of the spring visit is a qualitative assessment of the mitigation site, accomplished through a meander throughout the entire mitigation area, including the buffer area, and inventories of vegetation across the diff erent plant communities/zones. Denote any site conditions where land management should be addressed (e.g., weed control, herbivory impacts, soil erosion and sedimentation impacts). The spring site visit shall be documented in a Feld report as described in Section 4.6. b. The second monitoring event shall provide a more detailed qualitative assessment, and conduct quantitative sampling along transect lines and document site conditions with photographs that are taken at permanent photo stations. The general inventory and FQA data shall be compiled and summarized in the annual monitoring report as described in Section 4.6 2) Transect Sampling Methods. a. Generally, at least one (1 ) transect fine shall be established within each of the proposed wetland mitigation areas and within each plant community across the mitigation site, including one in the buffer area. Transect locations shall be documented so that sampling can be repeated year to year. b. A sufficient number of quadrats shall be sampled along each transect line to provide full representation of the plant community. In general, a minimum of ten (10) D.25 square meter quadrats per transect is sufficient. Quadrat intervals and number will depend on the size and uniformity of the plant community. The sampring procedure includes the recording of all plant species vvithin the quadrat and the assignment of a cover value. For further detail of the sampling method refer to the "Monitoring Vegetation" chapter in The Tallgrass Restoration Handbook: for prairies, savannas, and woodlands (Packard, S. and Mutel, C. 1996). From these data, the Mean C, FQI, and relative importance values (RIV) are generated and are to be compared with results of the previous monitoring events. 3) Additional Monitoring Parameters. In addition to the FQA method stated above, some projects may require additional monitoring parameters for the mitigation and/or preserved wetland(s) such as hydrology, wildlife, etc. The requirements of additional monitoring parameters shall be reviewed and required (if any) by the Administrator on a project by project basis. Article 4 23 UNITED CITY OF YORKVILLEWETLAND PROTECTIONOP,DINANCE WETLAND IMPACTS AND MITIGATION REQUIRFMEI,TS . ._ -. , .. _ _. .. . .. FOR WATER QUALITY B STORMWATER MANAGEMENT BENEFITS 4) Preliminary Wetland Delineation. _ A preliminary wetland delineation of the mitigation wetland(s) boundary shall be conducted during the third (3b) year of monitoring. The extent of developed wetland shall be based on the prevalence of hydrophytic vegetation. If the delineated wetland acreage deviates negatively, 10% or greater than the required mitigation acreage, the developer shall be required to prepare and submit a Remedial Action Plan to the Administrator. Refer to Section 4.7 Mitigation Requirements for Non-performing Wetlands. 5) Final Wetland Defineation. A final wetland delineation of the mitigation wefland(s) boundary shall be conducted during the fifth (5Th) monitoring year. Section 4.5 Wetland Mitigation Performance Standards 1 . Erosion Control - A biodegradable erosion blanket shall be used for areas up to the 2- year stage and a temporary cover crop shall be seeded within the wetland mitigation, which includes the buffer area above the 2-year stage, within seven (7) calendar days of completion of construction activities. If the developer is unable to comply with the 7-day requirement then the developer shall follow the City's Soil Erosion and Sediment Control Ordnance. Any additional soil and erosion control measures shall be in accordance to the City's Soil Erosion and Sediment Control Ordinance. 2. Floristic Quality Assessment. 1 ) General Inventory. a. By the end of the third full growing season, 30% of the seeded species and 90% of the plugged species should be present, and native Mean C and native FQI values shall be greater than or equal to 2.5 and 15, respectively, for each installed plant community. b. By the end of the fifth full growing season, 40% of the seeded species and 807* of the plugged species should be present. The native Mean C and FQI values shall be equal to or greater than 3.2 and 20, respectively, as measured for each plant community type that comprises the mitigation area, including the native plant community within the buffer area. The native Mean C and FQI values should increase each successive year after installation. c. By the end of the fifth full growing season, the native Mean W shall be less than or equal to zero (0) for each of the Wetland communities. Generally, prior to the fifth monitoring year, the FQA data presented in the annual report should reflect a positive trend in floristic metrics in order to be confident that the mitigation shall meet the stated performance standards in the fifth year. If the mean wetness coefficient is greater than zero (0), this Is an indication that wetland conditions are not developing. If the native Mean C has not increased from the previous year's monitoring results, this is an indication that additional management activities may be required. It is Article 4 24 UNITED CITY OF YORIWILLE WETLAND PROTECTION ORDINANCE WETLAND IMPACTS AND MITIGATION REQUIREMENTS FOR W ATER QUALITY & STORMWATER rJiANAGEMENT BENEFITS in the permittee's best interest to take necessary measures early in the project in order to ensure compliance with the proposed wetland mitigation. 2) Transect Inventory. a. The RIV of total native plants should increase each successive year after installation. Generally, at the transect level there should be a positive trend in the Floristic metrics for the mitigation monitoring period. If such a trend is observed, one can conclude that for a particular plant community all reasonable measures have been taken to manage that area. 3. General Standards. 1 ) By the end of the fifth full growing season, there shall be no area, across the entire mitigation site, greater than 0.5 square meter that is devoid of vegetation, as measured by aerial coverage, unless specified in the approved mitigation plan. 2) By the end of the fifth full growing season, none of the three most dominant plant species in any of the communities that comprise the mitigation site, which includes the buffer area, may be non-native or weedy species including, but not limited to, Reed Canary Grass, Common Reed, Kentucky Blue Grass, Purple Loosestrife, cattails, Sandbar Willow, Field Thistle, sweet clover, woody shrubs such as buckthorn, Eurasian honeysuckles, European High Bush Cranberry, and other non-native, weedy species. 3) By the end of the fifth full growing season, the proposed wetland acreage as depicted in the approved plan shall have been achieved. The extent, or deficiency of wetland acreage, that has not been achieved, is the extent to which the developer shall be Gable. Refer to Section 4.7 Mitgation Requirements for Non-performing Wetlands. Should the developer choose to provide additional required mitigation credits via creation, restoration, or enhancement measures, the developer shall be required at a minimum, to maintain and monitor the creation, restoration, or enhancement wetlands) for an additional three (3) years. Should the developer choose to provide enhancement measures, the developer shall provide baseline tlor sfic data of the proposed enhancement wetland(s). 4) Additional Proposed Criteria — Depending upon the mitigation plan submitted there may be additional criteria required to supplement the above standards. These shall be evaluated on a project by project basis. Section 4.6 Post Construction Submittal Requirements 1 . Submit as-built conditions to the Administrator for review and approval as identified below. Article 4 25 -UNITED CITY OF YORKVILLE WETLAND PROTECTION ORDINANCE WETLAND IMPACTS AND MITIGATION REQUIREMENTS FOR WATER QUALITY & STORMWATER MANAGEMENT BENEFITS 1 ) Final Grading - upon completion of final grading but before planting, submit certified as-built plans with benchmarks that depict elevations in the mitigation area(s), including invert elevations of all water control structures. The normal water level elevation and resulting acreage of open water, if applicable, shall be specified. Provide a narrative explanation for any deviation from the approved mitigation plan. If the grades are not within 0.2'± of the approved plan, the permittee may be responsible for taking necessary corrective measures. 2) Vegetation - submit a list of the actual species seeded and planted by scientific and common names for each community zone, including the quantity of each species installed (seed weight/acre, number of plugged plants/acre), dates of seeding and/or planting, source of stock, and the installation method (s). The vegetation as-built submittal shall include the Wetland Mitigation Plan graphic that demorks the limits of each community zone installed and identifies any revisions to the planting plan. 2. Monitoring Reports. 1 ) Field reports shall be prepared and submitted to the Administrator within four (4) weeks of the spring monitoring visit. The field report shall include a brief description of existing site conditions and proposed management activities that should be addressed during the present growing season. 2) Annual monitoring reports shall be prepared and submitted to the Administrator by December 30+h of the monitoring year. The annual reports shall include the FQA data and discussion of FQA results, when applicable, discussion of adherence to the appropriate performance standards, narrative of the general site conditions. identification of management activities that occurred during the growing season, recommended management activities to occur over the successive 12-month period, and photographs from the established photo stations. The first year monitoring report shall also include a description of the transect fine locations as well as a graphic of the Wetland Mitigation Plan that denotes the location of all established transect lines and permanent photo stations. Years 3 and 5 monitoring reports shall include the results of the surveyed wetland delineation including completed data forms and a graphic that depicts the location of data points. Section 4.7 Mitigation Requirements for Non-performing Wetlands 1 . If the Prelmincry Wetland Delineation, performed during the third monitoring year, determines that the delineated wetland acreage deviates negatively, 10% or greater than the required mitigation acreage, the developer shall be required to prepare and submit a Remedial Action Plan to the Administrator. The Remedial Action Plan shall address measures that will be undertaken to resolve the lack of wetland habitat. A Remedial Action Plan shall be submitted to the Administrator within sixty (60) days of submitting the preliminary wetand delineation findings. If the developer fails to comply with the provisions of this section, the City may draw upon the required performance Article 4 26 UNITED CITY OF YORKVILLE WETLAND PROTECTION ORDINANCE WET AND IMPACTS AND MITIGATION P.EOUIREMENTS FOR WATER QUALTY & STOP.MWATER MANAGEMENT BENEFITS security following the provisions of Article 10 of this Ordinance to remediate the mitigation site conditions. 1 If the Final Wetland Delineation, performed during the fifth monitoring year, determines that the delineated wetland acreage does not meet the required mitigation wetland acreage, the Administrator may require an extension of the 5-year monitoring period, payment of fee-in-lieu equivalent to the costs associated with the construction, planting, monitoring and maintenance of the wetland acreage that is lacking, or request other measures to meet the intention, requirements, and spirit of this Ordinance. Failure to meet the required wetland acreage shall be reviewed and measures required on a project by project basis. 3. In addition, if the Administrator or his/her agent determines that the wetland mitigation does not meet the Wetland Mitigation Requirements of Section 4.2 and the Wetland Mitigation Performance Standards of Section 4.5, the developer shall meet with the Administrator to determine the acceptable means by which the developer shall meet his/her wetland mitigation obligation(s). Based upon the review and decision of the Administrator and City Council, the developer may be required to: 1 ) Continue management and enhancement measures of the mitigation area (s) for a specified period beyond the 5-year monitoring for the improvement of vegetative quality and diversity in order to meet the required performance standards of this Ordinance. 2) Provide additional mitigation credits through enhancement measures for other existing wetland (s). 3) Provide funding into the fee-in-fieu program. 4. If the Administrator and City Council requests that the developer meet his/her mitigation requirements via payment in-lieu, the Administrator shall make an estimate of the probable cost of mitigating for the deficiency in performance. The Administrator shall have the right to draw on the performance security the amount of funds appropriate to remedy the wetland mitigation to meet the performance standards, conditions, and wetland protection standards of this Ordinance. The remainder of the performance security shall then be released. The amount withheld for remedy of the mitigation shall be deposited in the fund created under and expended in the manner described in Article 11 . Article 4 27 A rticie J� - - Deleted: ¶ Long-Term Maintenance Provisions . 9 4 9 9 9. 9 9 9 1 9 9 9 9 9 9 9 9 t 9 9 9 9 1 9 1 9 9 1 9 1 9 9 U141TED CITY OF YoRrVILLE WETLAND PROTECTION ORDINANCE LONG-TERM, MAINTENANCE PROVISIONS FOR WATER QUALITY n STORMWATER MANAGEMENT BENEFITS Section 5.1 Long-term Maintenance 1 . Unless maintenance responsibility has been delegated to and accepted by another person under this section, the owner shall maintain that portion of the preserved and mitigation wetlands and their associated buffers. With the approval of the Administrator I he preserved and mitigation wetlands and their associated buffers may be: 1 ) Dedicated or otherwise transferred to and accepted by the City or other public entity. 2) Conveyed or otherwise transferred to and accepted by a homeowner's association, or similar entity, with the members being the owners of all lots or parcels comprising the development. 3) Conveyed to a person or entity that specializes in conservation and protection of wetlands. Section 5.2 Transfer to City or Other Public Entity 1 . If any portion of the preserved and mitigation wetlands and their associated buffers is to be dedicated or otherwise transferred to the City or other public entity under Section 5.1 . 1 , appropriate easements for ingress and egress and maintenance of such portions shall be reserved for the benefit of such entity on the final plat. Section 5.3 Transfer to Homeowner's or Similar Association 1 . If any portion of the preserved and mitigation wetlands and their associated buffers is to be conveyed or otherwise transferred to a homeowner's or similar association under Section 5.1 .2 then: 1 ) Appropriate easements for ingress and egress and maintenance of such portions shall be reserved for the benefit of such association and the City on the final plat. 2) The association shall be duly incorporated and a copy of the Certificate of Incorporation, duly recorded, and bylaws and any amendment to either of them, shall be delivered to the Administrator. 3) The bylaws of the association shall, at a minimum, contain the following: a. A provision acknowledging and accepting the association's obligation to maintain those portions of the preserved and mitigation wetlands and their associated buffer areas conveyed or otherwise transferred to it under this Ordinance. b. A mechanism for imposing an assessment upon the owners of all of the lots or parcels comprising the development that is sufficient, at a minimum, to provide for the maintenance of those portions of the preserved and mitigation wetlands and their associated buffers conveyed or otherwise transferred to it under this Ordnance, and the payment of all taxes levied thereon. A Special Service Area shall be established for the development Article 5 28 UNITED CRY OF YOR"LLE WETLAND PROTECTION ORDINANCE LONG-TERM MAINTENANCE PROVISIONS FOR WATER QUALITY 6 STORMWATER MANAGEMENT BENEFITS area to provide an ongoing revenue source in the event that the homeowners association is not managing the wetland. c. A provision adopting the plan of long-term maintenance set forth in the application for a wetland permit, with approved amendments. d. A provision identifying the officer of the association responsible for carrying out the obrigations imposed upon the association under this Ordinance. e. A provision requiring the consent of the City to any amendment of the bylaws changing any of the provisions of the bylaws required by this Ordinance. f. A provision requiring the consent of the City to the dissolution of the association. 4) Any conveyance or other instrument of transfer delivered under Section 5.1 .2 shall include a covenant that imposes upon the association the obligations set forth in this section and the association's affirmative acceptance thereof. Section 5.4 Conveyance to a Person or Entity Specializing in Conservation 1 . If any portion of the preserved and mitigation wetlands and their'associated buffers are to be conveyed to a person or entity under Section 5.1 -3 then: 1 ) Appropriate easements for ingress and egress and maintenance of such portions shall be reserved for the benefit of the City on the final plat. 2) The final plat shall contain a legend imposing the maintenance obligations of this section upon the grantee and his successors in interest as a covenant running wlth the land and incorporating by reference the plan of long-term maintenance set forth in the application for a wetland permit, with approved amendments. 3) The final plat shall contain a legend reserving the right of the City to enter upon the land to perform the maintenance required in this section if the owner does not do so and to place a Gen against the land for the cost thereof. 4) A Special Service Area shall be established for the development area to provide an ongoing revenue source in the event that the person or entity is not managing the wetland. 5) Any conveyance defivered under Section 5.1 .3, and any subsequent conveyance, shall include a covenant that imposes upon the grantee the obligations, restrictions and provisions set forth in this section and the grantee's affirmative acceptance thereof. Section 5.5 incorporation of Maintenance Obligations in Weiland Permit 1 . The provisions of this section shall be incorporated by reference in the wetland permit and the developer's acceptance of the permit shall be deemed to be the developer's Article 5 29 I UNITED CITY OF YORKVILLE WETLAND PROTECTION ORDINANCE LONG-TERM MAINTENANCE PROVISIONS FOR WATER QUALITY & STOR.MWATER MANAGEMENT BENEFITS acceptance and assumption of the obligations imposed under this section. The developer shall record such obligations on the deed. Article 5 30 Deleted: 9 - - Fees, Enforcement and Penalties i 9 9 9 9 9 _ 9 9 9 9 9 9 9 9 9 9 9 9 9 1 9 9 9 9 9 9 1 t 9 1 9 9 9 i �. A UNITED CITY OF YORKVILLE WETLAND PROTECTION ORDINANCE FEES, ENFORCEMENTAND PENALTIES FOR WATER QUALITY c STORMWATER IVL ANAGEMENT BENEFITS Section 6.1 Fees and rs:ooiicatlon Peview I Imes 1 . Applications for a wetland permit under this Ordinance shall be accompanied by a non- refundable administrative application fee in an amount of 100._ _ In addition the - _ - Deleted; Specified omtime fo developer shall provide a minimum review deoosit in he amount gf $5 ODD that Mill he_ ' fime by resolution j drawn of forthehourly fee invoices of outside consultantjsj who maybe retained by_the_ *A Deleted: the united city of l United City of Yorkville in connection with the review of the application. In the event the `' Yorkville city council. j review deoosit is drawn down to less than SI .ODO. the developer shall be required to `, Deleted: pay an odditionol� provide an additional depo.0 to re-establish the deposit balance to $5,D00. in the even' escrow fee j the cost of the services of the consultant(s) is less than the review deposit_the developer_ ', Deletes: an —� shall be refunded the balance, A denial of an app_fication for a wetland permit shall_not _`, Deleted: determined by resolution affect the developer's obligation to pay the€eview fee provided for- this Sect on C the United Clfy of Yorkville City 2. Additional fees for �n2tlard mitigation construction adminlsiration and review vJill be Council � council covered under the 1 .757 Administration Fee based on the approved engineer's estimate Of COStS, , Deleted: estimated cost _J 3. Permit or.)olications shall be approved or denied within 30 business days of a comp)='e 7 Deleted: escrow fee permit submittal; if written aporoval or denial of the pemnit has not been received w4'hln Deleted: In the event the cost of 30 business days, the permit application shall be assumed to be approved The the services of the consultant(S) 'p j apallCa'lan review period beam exceeds the amount of the s ante all submittal items are provided i0 the escrow fee, the developer shall Administrator. •` pay the deficiency to the United City of Yorkville prior to issuance of Section 6.2 Enforcement the wetland permit. ; Deleted: escrow 1 . One of the primary duties of the Administrator or his/her agent shall be the review of all wetland submittal applications and issuance of wetland permits for those projects that are in compliance with the provisions of this Ordinance. The Administrator shall be responsible for the administration and enforcement of this Ordinance. 2. The Administrator or his/her agent, officer, or employee shall have authority under this Ordinance to enter upon privately owned property for the purposes of inspecting any development activity to ensure the activity conforms with requirements, standards, and provsions of this Ordinance and/or the terms and conditions of an issued wetland permit. 3. If a wetland mitigation area is constructed as part of the wetland permit, the Administrator or his/her agent shall at a minimum perform the following inspections: 1 ) After final grading and before seeding or plant installation. 2) After seeding and plant installation. 3) Annual inspections during the 5-year monitoring and maintenance period. Section 6.3 Penalties and Legal Actions 1 . Whenever the Administrator or his/her agent finds a violation of this Ordinance, or of any permit or order issued pursuant thereto, the Administrator or City Council, as applicable, may issue a stop-work order on all development activity on the subject property or on that portion of the activity that is in direct violation of the Ordnance or withhold issuance of a Certificate of Occupancy, permits or inspection until the provisions of this Ordinance, including any conditions attached to a wetland permit, have been fully met. The Administrator shall issue an order that (1 ) describes the violation (2) specifies the time period for remediation, and (3) requires compliance with this Ordinance prior to the completion of the activity in violation. Failure to obey a stop-work order shall constitute a violation of this Ordinance. Article 6 31 UNITED GITY OF YORKVILLE WETLAND PROTECTION ORDINANCE - - FEES, ENFORCEMENT AND PENALTIES - - FOR WATER QUALITY & STORMWATER MANAGEMENT BENEFITS 2. In the event a violation involving illegal alteration of an Isolated Waters of Yorkville as protected under this Ordnance, the City shall have the power to order complete restoration of the Isolated Waters of Yorkville by the person or agent responsible for the violation. If such responsible person or agent does not prepare and submit a restoration plan for review and approval by the Administrator within 30 days of notice of violation, the City shall have the authority to restore the affected Isolated Waters of Yorkville to their prior condtfon wherever possible, and the person or agent responsible for the original violation shall be held Gable to the City for the cost of such restoration. 3. In addition to the rights and remedies herein provided to the City, any person violating any of the provisions of this Ordinance shall be subject to a fine in an amount not exceeding Seven Hundred and Fifty Dollars ($750.00) for each offense. Each calendar day a violation continues to ex st shall constitute a separate offense. Article 6 32 i i Aff1 lg 7. , Deleted: R General Provisions I n n n 9 n n n n n 9 n 9 n 9 9 n n n n 9 1 n 9 9 9 n 9 9 9 1 9 9 n UNITED CT1Y OF PORMLLE W ETLAND PROTECTION ORDINANCE " ' - - " " - GENERAL PROVISIONS FOR WATER QUALITY & $TORMWATER MANAGEMENT BENEFITS Section 7.1 Scope of Regulation 1 . This Ordinance applies to all new development as well as any dumping or non-permitted discharge of chemicals or other pollutants into Isolated Waters of Yorkville within the United City of Yorkville and all new development w thin an area under consideration for annexation into the United City of Yorkville. Any person undertaking a development having a wetland on the project site or a wetland witHn 100 feet of the project site shall obtain a wetland permit from the Administrator. This includes any new development On partially developed sites. Section 7.2 Exemptions 1 . This ordinance does not apply to: 1 ) Development which has obtained preliminary or final plat approval within the past 12 months before the effective date of this Ordinance 2) Wetland impacts that have occurred before the effective date of this Ordinance. Section 7.3 Severability 1 . The provisions of this Ordinance shall be severable in accordance with the following rules: 1 ) If any court of competent jurisdiction shall adjudge any provision of this ordnance to be invalid, such judgment shall not affect any other provision of this Ordinance. 2) If any court of competent jurisdiction shall adjudge to be invalid the application of any provision of this Ordinance to a particular parcel of land or a particular development, such judgment shall not affect the apprication of said provision to any other land or development. Section 7.4 Abrogation and Greater Restrictions 1 . This Ordinance is not intended to repeal, abrogate, or impair any existing easements, covenants, or deed restrictions. Where this Ordnance and other ordinances, easements, covenants, or deed restrictions conflict or ovedop, wtuchever imposes the more stringent restrictions shall prevail. 2. When provisions of this Ordnance differ from any other applicable law, statute, ordinance, rule, or regulation, the more stringent provision shall apply. Section 7.5 Effective Date This Ordinance shall be in full force and effective from and after its passage, approval, and publication according to law. The effective date of this Ordinance is 20_. Article 7 33 1 I Deleted: ¶ Variances and Appeals fl 9 9 E 9 fl fl 9 9 9 9 fl 9 9 9 9 fl 9 9 9 9 9 fl fl 9 it 9 fl 9 1 1 fl 9 fl 9 - ' " UNITED CITY OF YORKVILLE WETLAND PROTECTION ORDINANCE ' - - ' " - - VAIRIANCFS AND APPEALS- FOR WATER QUALITY 8 STORMWATER MANAGEMENT BENEFITS Section 8. 1 Variances 1 . The developer may apply to the City Council for a variance. The City Council shall have the authority to grant variances from the requirements of this Ordinance, but only in compliance with the procedures set forth in Section B.I . - 2. The petition for a variance shall accompany or follow an application for a Wetland Permit and shall include all necessary submittal items. 3. Every variance petition filed pursuant to this Section 8.1 shall provide the following information: 1 ) The specific feature or features of the proposed construction or development that require a variance. 2) The specific provisions) of this Ordinance from which a variance is sought and the precise extent of the variance therefrom. 3) A statement of the characteristics of the development that prevent compliance With the provisions of this Ordinance. 4) A statement that the variance requested is the minimum variance necessary to permit the development. 5) A statement as to how the variance requested satisfies the standards set forth in Section MA of this Ordinance. 4. The City Council may grant such petition for a variance only when it is consistent with the general purpose and intent of this Ordinance and when the development meets the majority (four or more) of the following conditions: 1 ) The relief requested is the minimum necessary and there are no means other than the requested variance by which the alleged hardship can be avoided or remedied to a degree sufficient to permit the reasonable continuation of the development. 2) Demonstration that failure to grant the variance would result in exceptional hardship to the developer. Economic hardship is not a valid reason to request a variance. 3) The variance is not requested solely for the purpose of increasing the density of the development nor impervious areas on the site. 4) The developer's circumstances are unique and do not represent a general condition or problem. 5) The subject development is exceptional as compared to other developments subject to the same provision. 6) Granting the variance shall not dramatically alter the essential character of the wetland area involved, including existing stream uses. Article 8 34 1 UNITED CITY OF YORKVILLE IFIETIAND PROTECTION ORDINANCE VARIANCES AND APPEALS FOR WATER QUALITY & STORMINATER MANAGEMENT BENEFITS 7) The proposed development could not be constructed if it were limited to areas outside the Isolated Waters of Yorkville and required buffer areas. Section 8.2 Variance Conditions 1 . A variance of less than or different from that requested may be granted when the record supports the developer's right to some relief, but not to the relief requested. 2. In granting a variance, the City Council may impose such specific conditions and limitations on the developer concerning any matter relating to the purposes and objectives of this Ordinance as may be necessary or appropriate. 3. Whenever any variance is granted subject to any condition to be met by the developer, upon meeting such condition, the developer shall file evidence to that effect with the Administrator. 4. A granted variance shall be issued as a "special use" permit and shall be valid for one ( 1 ) year from the date of issuance. Section 8.3 Appeals 1 . A developer may appeal any decision of the Administrator to the City Council provided that no such appeal shall be taken until and unless the developer has requested a conference with the Administrator and not a subordinate of the Administrator, and either the conference has been held or the Administrator has not scheduled a conference within 30 days of the initial request. Article 8 35 ftlCi@ n - Deleted: 9 Administration 9 1 1 1 1 1 1 9 9 1 1 1 9 1 1 9 9 1 1 1 9 9 1 9 9 1 9 1 9 1 1 i UNITED CITY OF YORKVILLE WETLAND PROTECTION ORDINANCE ,ADMINISTRATION FOR WATER QUALITY & STORMINATER MANAGEMENT BENEFITS Section 9.1 P.esponsibility for Administration 1 . The Administrator shall oversee the enforcement and administration of this Ordinance. In performing his/her duties, the Administrator may delegate routine responsibilities to any named designee. Section 9.2 Representative Capacity 1 . In all cases when any action is taken by the Administrator or his/her duly appointed designee, to enforce the provisions of this Ordinance, such action shall be taken in the name of the City, and neither the Administrator nor his/her designee, in so acting shall be rendered personally liable. Section 9.3 Service of Notice 1 . Unless otherwise provided herein, service of any notice or other instrument under this Ordinance may be made upon any person by: 1 ) First class mail, postage prepaid, addressed to address then on file for such person, if any, or if none, to such person's last known address. 2) Any method prescribed under the Illinois Code of Civil Procedure. Article 9 36 Secu � 0 Deleted: Y Performance Security a 9 Y Y Y 9 9 Y Y 9 9 Y Y Y Y 1 9 Y 9 Y 1 9 1 1 9 Y 9 9 1 9 9 9 1 UNITED CITY OF YORKVLLLE WETLAND PROTECTION ORDINANCE PERFORMANCE SECURITY FOR WATER QUALITY & STORMN'ATER MANAGEMENT BENEPM Section 10.1 General Security Requirements 1 . To secure the performance of the developer's obligation to successfully complete any required wetland mitigation as part of the wetland permit, and to pay all costs, fees, and charges due under this Ordinance, and to fully and faithfully comply with all of the provisions of this Ordinance, the developer shall, prior to the issuance of a wetland permit post the security as provided in Section 10.2. - 2. The developer shall bear the full cost and responsibility of obtaining and maintaining the security required by this Article. Section 10.2 Wetland Mitigation and NaWicilized Basin Performance Security 1 . A development performance security shalijnclude the follow_'mg._ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - _ - Deleted: be posted and shall ) 1 ) A schedule, agreed upon by the developer and the Administrator, for the completion of the wetland mitigation required by the permit. 2) A statement of the estimated probable cost to install, monitor, and maintain the wetland mitigation area as required by the permit. The estimated probable costs shall be cateoaized by earthwokt , includina erosion and sediment control measures landscape installation: and maintenance and monitoring costs. Such estimate is subject to approval by the Administrator. 3) An irrevocable letter of credit in favor of the City or other such adequate security as the Administrator may approve, in an amount equal to 110% of the approved estimated probable cost to complete any required wetland mifigatlon. 4) A statement signed by the developer granting the Administrator the right to draw on the security and the right to enter the development site to complete required work, in the event that work is not completed according to the work Deleted: No security shall be schedule or the mitigation area is not meeting the required performance released by the Administrator or City prior to completion of the standards and the developer has failed to implement management activities or third full year following remedial measures to address noncompliance issues. construction of the wetland creation/restoration to ensure 2 Reak ired 5 year wetland mitiaa+ion development security may be released there is appropriate hydrology for � y - ed based on the the mitigation weals). Following followina mitigation milestones: the third year, the Adminlsfrator 1 ) 50% estimated probable costs for earthwork activities may be released following may approve periodic reductions review and ao naval of certified final aradin as-built tans. in the amount of the security based upon the progress of the 2) Remaining 50% estimated probable costs for earhwork actviies and 50% mffigation. estimated Drobable costs for landscape installation may be released following Deleted: 75 review and approval of the greliminary wetland delineation (conducted in the third Year of monitoring) and compliance with the prescribed performance i Deleted: security be released prior standards for 3y-year monitoring requirements. ' to the 511, year after construction.; me 3) Subsequent release of security -hall be based on proares� of mitigation and at % Deleted: 25% of the security shall the discretion of the Administrator. At no time, however, shall more than K56 of_';!, Deleted: fora period of time the jemaining seaurifv be released prior to review and approval of the that_, not to exceed five years lexcept wetland delineation !conducted in the fifth Year of monitorina).and compliance_ for non-performing wetlands) after with the prescribed performance standards for the 5f^-year manitor°na completion of construction and reaulrements. planting Deleted: the wetland mifigafion arealsl. Article 10 37 - " UNITED CITY OF YORKILE WETLAND PROTECTION ORDINANCE PERFORMANCE SECURRY FOR WATER QUALITY & STORMWATER MANAGEMENT BENEFITS 3. R cuired 3-year naturalized wetland detention basin development �ecu�jty may be released based on the foliowlina milestones: 1 ) 50% estimated probable costs for earthwork activities may bg released following review and a^provai of certified linal arad'na as-built clans. 2) Remaining 5D% estimated probable costs for earthwork activities and 50% estimated Probable costs for lardscaoe installation may be released following review and approval of the naturalized wetland basin estgbPshment after two years of development and compliance With the prescribed performance standards for the 2-n -year monitoring requirements. 3) Subsecuent release of securN shall be based on Progress of naturalized wetland basin and at the discretion of the Administrator. At no time, however, shall more than 507o of the remaining security be released prior to review and approval of the naturalized wetland basin offer three years of development and compliance with the Prescribed performance standards for the 3rd-veer monft odna requirements. 4. Generally, at the end of the appiicable monitor ng period or upon an earlier request for _ _ - Deleted: s-year the release of the performance security, the Administrator or his/her agent shall evaluate the wetland mitigation and/or naturalized wetland basin for compliance with the performance standards, conditions, and standards of this Ordinance, if the Administrator or his/her agent determines that the wetland mifigation meets the performance standards, conditions, and wetland protection standards of this Ordinance, he/she shall recommend release of the performance security. Section 10.3 Xerformance Securify_ Deleted: Letlas of Credif 1. Performance security posted pursuant to this Article shall be in a form satisfactory_to the_ _ . - Deleted: letters of credit Administrator. 2. If the developer fails or refuses to fully meet any of its obligations under this Ordnance then the 0y inoy_ ,at their discretion,_ draw on and retain all or_ any -of-the- funds_; . - Deleted: Administrator remaining in the ,oerformance securt�_ 1heLity thereafter shag have the right to takeP Deleted: inhh/her any action �ieerr� reasonable and appropriate_to mifigate the effects of such failure Deleted: lette of cred t or refusal, and to reimburse the City from the proceeds of the geliormance secu ty for all of its costs and expenses, including legal fees and administrative expenses, that resulted Deleted: Admin¢trator from or incurred as a result of the developer's failure or refusal to fully meet its obligations Deleted: he or she under this Ordinance. If the funds remaining in the Qerformance security are insufficient Deleted: s to fully repay the City for all such costs and expenses, or after said payment to the Cffy,� ' Deleted: tether of c edit the remaining cash reserve of the performance security is less than the amount that would otherwise be required to be maintained under this Article, the developer shall on Deleted: letter of credit demand bbythe �fN immediately deposit v_✓rth the C. ftv such additional funds as the C Deleted: letter of c ed t determines are necessary to fully repay such costs and expenses and to establish the Deleted: of appropriate cash reserve as required under this Article. `;: Deleted: Adminlshator, Deleted: Administrator Deleted: Adminalrator Article 1D 38 i d ��OCie � � , � Deleted: ¶ Fee-In - !€eu of Wetland tf�e`ifigalion 9 9 9 9 9 9 9 9 9 9 9 9 9 9 9 � 9 9 9 9 g 9 9 9 9 9 9 9 9 9 9 9 9 UNITED CITY OF YORKME WETLAND PROTECTION ORDINANCE " - FEE-IMAIEU OF WETLMD MITIGATION FOR WATER QUALITY & STORMINATER MANAGEMENT BENEFITS Section 11 .1 Fee-fn-lieu of Wetland Mitigation 1 . If fee n-lieu of mitigation is required by the�CifA the applicant shall prepare d statement_ - - Deleted: Adm n trator and of the estimated probable cost to construct wetlands that includes costs associated with Deleted: Councl land acquisition, wetland construction, planting, and the 5-year monitoring and maintenance activities. The estimate of probable costs is subject to the approval of the i _ - Deleted: Administrator j 2. If fee-in-lieu of mitigation is not required by the CIty, the appfi_cant's estimated probable_ ; _ - MAdrritKmiraiorand AdnlidGtraiorand cost shall be determined based on a miiaa'ion ratio 1 .5 times the �sfte required ` ' ' council mifigationacreage the probabi< ^ost esfimaie sha11 include costs associated_w_-Ith land by acquisition, wetland construction, planting, and the 5-year monitoring and maintenance activities. The estimate of probable costs is subject to the approval of the gIN_ '• : costs assoaatedwith off : , but within the same Section 11 .2 Procedures and Use of Funds d wetland: ratios, and 1 . An appGcdnfs' statement of its intent on to satisfy the wetland mit gation requirement by : Administrator the payment of a fee-in-Geu of wetland mitigation shall be in writing and filed with the �Ci4ypLonq with the estimates described in Section 11 .1 - - - - - - _ - - - - - - _ - - - - - - - - - - - - - - - Deleted: Administrator and Deleted: Council 2. Fees paid in lieu of wetland mitigation shall be deposited by the City in a separate fund created for such purpose. 3. Fees paid in feu of wetland mitigation shall be expended to plan, design, restore, improve, acquire, or enhance Isolated Waters of Yorkville and/or Wafers of the U.S. located within the City's jurisdiction. Article 11 39 i I APPENDIX A WETLAND PERMIT APPLICATION AND PERMIT SUBMITTAL FLOWCHART UNITED CITY OF YORKVILLE WETLAND PERMIT APPLICATION For city u: only) Date Application Received: Date Permit Issued: Inah cfions: Applicant shall submit completed application, permit sumbittal checkrst, permit submittal flowchart mitigation plan checklist and all other applicable submittal items as required within the Wetland Ordnance to the Administrator. The wetland pemut review process shall begin once a complete submittal has been provided. Name & Address of Applicant. Name & Address of Owner(s): Name & Address of Developer. Telephone No. during business hours: Telephone No. during business hours: ( ) fax ( ) fax Describe the general intent of the proposed activity, its purpose and the proposed Category (I-VI) of impact. Names, addresses and telephone numbers of all adjoining property owners within 250 feet of the development site. Location of activity. Legal Description: Street, road a other descriptive location 1/4 Sec. Twir. Range Tax Assessor's Description (if known): city County State lip Code Name of waterbody within or adjacent to file frf applicable) Map No. Subdiv. No. Lot No. is any portion of activity for which a wetland permit is sought now complete? _No _Yes, if yes explairr. I hereby certify that all information presented in this application is true and accurate to the best of my knowledge. I have read and understand the United City of Yorkville Wetland Protection Ordnance, and fully intend to comply with its provisions. Signature of Developer Date " Signature of Owner Dar . Wetland Permit Application - - UNITED CITY OF YORKVILLE TYPICAL WETLAND PERMIT SUBMITTAL FLOWCHART The following flowchart identifies the typical submittal items that are required for a permit application based on the type of proposed impact. Highlight the appropriate path and circle the required submittal items. Type of Development Project: Project Site Acreage: Proposed Wetland Impact Acreage: (Residential, Commercial, PUD, etc.) START Are wetlands or Waters of the Submit Wetland U.S. present on or within 100 feel Determination Letter of of proposed development site? NO Findings (Refer to Section 3.22 [or,lt proposed development =nd d Permit Application and pact Isolated Waters of Yorkville it Submittal Checkfe, Waters of the U.S.? NO ems 1-4 on the checklist, and ired buffers. ions 32.3 - 3.25) N Wig proposed development impac t Submit Weiland Perrnit Application Waters of the U.S.? and Wetland-Permif Submittal YES Checklist, completing items 1-5 on the checklist. (Refer to Sections 3.23- 3.2.5) O z Will proposed development impact Is the Isolated Waters of greater than or equal to 0.25 acre of Isolated Waters of Yorkville? NO Yorkville a High Quality NO Aquatic Resource? M W � W What Category of Impact Will be used? (Refer to Section 3.24) Attend mandatory Category V Pre-Submittal Meeting with Administrator. Category I Category 1 and 11 Submit Wetland Permit Appfcation, Will wetland NO Wetland Permit Submittal Checklist, be used for completing items 1-4 and item 6 on the stormwater checklist, and Wetland Mitigation Plan management Checklist. (Refer to Sections 313 - 3.25, Category II facility? Does wetland Article 4, and all other applicable Articles YES meet criteria NO of the Ordnance) to be used for sformwater path A management See facility? Sheet path B Sae Sheet 2 Cuccrl - Vnar�nueWrn ern peo�ert Cnaeemei PnWnWAPT path B from Sheet i W N Category I and II that meet certain criteria Submit Weiland Permit Application and Wetland Permit Submittal Checklst, completing items 1-4 on the checkht and comply with Section 3.1.3. path A from Sheet Submit Wetland Permit Application and narrative of Category 111 measures taken to mitigate for Category III water quality functions. (Refer to Sections 3.23 - 3.25) Category IV Submit Wetland Permit Application, Category IV Wetland Permif Submittal Checklist completing items 1-4 and item 6 on the checklist, and narrative of activity that demonstrates a net gain of aquatic resource(s). (Refer to Sections 3.23 - 3.2.5 and 4.2) Category V Attend mandatory Pre-Submittal Meeting with Administrator. Category V Submit Wetland Permit Application, Weiland Permit Submittal Checklist, t completing items 1-4 and item 6 on the checklist, and Weiland Mitigation Plan Checklist. (Refer to Sections 3.2.3 - 325, . Article 4, and all other applicable Articles of the Ordinance) Will farmed UYES Submit Weiland Permit Application and Weiland Permit Submittal wetland be used Checklist, completing items 1-4 on the checklist and comply w1th Category VI forstormwater Section 3.1.3. management facility? Submit Weiland Permit Application, Weiland Permit Submittal Checklist, completing items STOP 14 and item 6 on the checklist, and Wetland Mitigation Plan Checklist. (Refer to Sections 323-325, Article 4, and all other applicable Articles of the Ordnance) i SHEET YOPMLLE WETLAND PERMIT SUBMITTAL FLOWCHART APPENDIX B WETLAND PERMIT SUBMITTAL CHECKLIST United City of Yorkville WETLAND PERMIT SUBMITTAL CHECKLIST REQUIREMENT ITEM ITEM IF NOT PROVIDED, REQUIRED PROVIDED EXPLANATION 1 . Wetland Delineation Report that provides all information as required in Section 3.2.5 of the Ordinance. 2. Narrative Report and Site Plan that demonstrates compliance at. a. Section 3.1 .1 Buffer Requirements, including planting plan for buffer area(s). b. Section 3.12 Wetland Hydrology Protection c. Section 3.1 .3 Stomw+ater Management within Isolated Waters of Yorkville (including buffer and 3-year management and monitoring plan) d. Section 3.1 .4 Discharge to Isolated Water of Yorkville or Waters of the U.S. e. Section 3.1 S Protection of Isolated Waters of Yorkville During Development 3, Narrative that specifies prescribed management activities and long- term management provisions for all buffers, perserved wetlands, and wetland mitigation (if applicable(, and includes the following: a. Maintenance activities and tentative schedule. b. Maintenance octiv'iies and tentative schedule subsequent to required monitoring period. C. Description of funcrng source. d. Designation of the responsible party following Article 5. 4. USACE statement of jurisdictional determination for all wetlands on development site. 5. For proposed impacts to Waters of the U.S. the following shall be provided: a. Completed United City of Yorkville Wetland Permit Application. b. Provide USACE permit submittal for the proposed development or a letter from the USACE that states the proposed development does not require USACE authorization. c. Provide copies of all USACE IEPA, and IDNR Office of Water Resources authorizations to the Administrator. d. Statement that all wetlands within the Citys jurisdiction wii be mitigated for within the same primary watershed as the impacts) at the mitigation ratio specified by the USACE . e. Soil Erosion and Sediment Control Plan that demonstrates compliance with the Cilys Sol Erosion and Sediment Control Ordinance. . 6, For proposed impacts to Isolated Waters of Yorkville the following shall be provided: a. Completed United City of Yorkville Wetland Permit Application. b. Statement of Permit Category (Category 4Vij to be used for development impact(s). c. Documentation for compliance with Illinois Department of NaWrcd Resources' Endangered Species Consultation Program and the Illinois i Natural Areas Preservation Act. Wetiond Permit Submittal . 1 WETLAND PERMIT SUBMITTAL CHECKLIST REQUIREMENT ITEM ITEM IF NOT PROVIDED, REQUIRED PROVIDED EXPLANATION 6. d. Documentation for compliance with U.S. Fish and Wildlife Service's Endangered Species Act. e. 11 Statement on the occurrence of High Quality Aquatic Resources on or within l OD feet of the development site. 2) Applicant has completed a Pre-Submittal meeting With the Administrator, if so, give date of meeting. f. Mitigation Plan (if oppfcabie) refer to Appendix C for Mitigation Plan checklist. g. For Category II or Category V impacts provide the following: 1 ) Narrative of measures taken, in sequence, to avoid and minimize wetland impacts before mitigation is considered. 2) Detailed discussion of alternative analysis to avoid, minimize, and mitigate for wetland impacts. h. For Category III impacts provide the following: 1 ) Narrative of measures taken to mitigate for water quality functions. 1. For Category IV impacts provide the following: 1 ) Narrative of proposed plan that demonstrates net gains in aquatic resource functions. ), For CategoryVI impacts provide the following: 1 ) Narrative of mitigation measures that demonstrates an environmental benefit, e.g. improved habitat, water quality. etc. APPENDIX C WETLAND MITIGATION PLAN CHECKLIST United City of Yorkville WETLAND MITIGATION PLAN CHECKLIST REQUIREMENT ITEM ITEM IF NOT PROVIDED, REQUIRED PROVIDED EXPLANATION N) M 1 . Narrative description of wetland impacts and proposed mitigation. Provide a summary table with acreage for each existing wetland, proposed impact, and proposed mitigation. 2. Narrative of proposed mitigation plan that includes a description of the following parameters: a. Hydrologic Conditions - Identify sources) of water, both on-site and off-site surface and groundwater. Describe and provide model results of the expected hydroperiod (at a minimum, 2-yr, 10-yr, and 100-yr, 24-hr storm events) that include frequency, duration, and elevation of inundation or saturation. b, 1 ) Planting Plan - Describe each proposed plant community and approximate size. Provide a list of plant species for each community, including proposed cover crop. NOTE: All seed and plant material shall originate within 200 miles of site. 2) Planting narrative that describes the planting methods and planting schedule. c, Soil Characteristics - Provide a soil profile of the proposed conditions. Identify soil conditions that will be present from 12 - 24 inches below the surface. d, Topography - Submit existing and proposed grades with 1 -foot contour lines and reference elevations. 3. Specifications for wetland mitigation earthwork including final grading, allowable compaction limits, treatment of compacted soils, and topsoil placement; water control structures, if applicable; BMP design and implementation if proposed within wetland buffer area; plant and seed procurement, installation methods and schedule; and all other appropriate specifications for the wetland mitigation activities. 4. Proposed implementation schedule that includes: a. Site preparation. b. Installation of soil erosion and sediment control measures. c. Planting schedule. WETLAND MITIGATION PLAN CHECKLIST REQUIREMENT ITEM REM If NOT PROVIDED, REQUIRED PROVIDED EXPLANATION 4, d. Post-planting maintenance and monitoring. 5. Maintenance and Monitoring Plan that includes: a. Proposed monitoring protocol that follows Section 4.4 of the Ordinance. b. Specified performance standards that follows Section 4.5. c. Proposed annual maintenance activities to be performed during the 5-year monitoring period. Activities should include, but not be limited to control of undesirable plant species, herbivore control, bum management, enhancement planting. 6. Provide a Wetland Mitigation Plan Graphic that contains the following information. a. A summary table with acreage for each existing wetland, proposed impact acreage, and proposed mitigation acreage. b. Clearly identify proposed wetland impacts, wetland mitigation area denoting creation vs. enhancement wetlands, and limits of required buffer areas. c. Planting Plan that includes a complete fist of plants by common and scientific name for each community type; quantities per species of seed, plugs, rootstock, transplants, or propaguler, and specific planting zones. d. Existing and proposed grades with 1 -foot contour lines and reference elevations to bench marks. e. Protection measures for all preserved Isolated Waters of Yorkville and Waters of the U.S. I. Location of water level control structures, BMPs, etc. 7. If off-site mitigation is proposed, the following maps shall be provided with the location of the mitigation site clearly marked: a. USGS topographic map. b. County soil survey. c. NWI map. d. NRCS swampbuster map (f applicable). e. Hydrologic Atlas. I. Aerial photograph(s). . . 2 wetland Mitigation Plan WETLAND MITIGATION PLAN CHECKLIST REQUIREMENT ITEM ITEM IF NOT PROVIDED, REQUIRED PROVIDED EXPLANATION N) N) 7. g. Site photographs. 8. Performance Security following the provisions of Article 10. 9. If owner of the property is different then the applicant, provide written assurance from the owner that the applicant has permission to use the site for mitigation. TENT,TIVEAND pR ForRevie ELIMINARV Sublec w& Discussio�RAFT For Internal tu hange se Only 1D-1C)-4- .1ci-te„c L EE S k*\61 -PCSU \ e0W1 0\a.\\.v\Q (ktk 1" -p-Te - pck.thk-s) United City of Yorkville, Illinois Annual Financial Report For the Year Ended April 30,2007 Wolf & Company LLP Certified Public Accountants UNITED CITY OF YORKVILLE,ILLINIOS TENTATIVE vE AND PpE(.!fi r Table of Contents For Review R 4ill\6R v DRAFT Subject to �i'c'assion For Internal change e Only PAGE INTRODUCTORY SECTION Principal Officials Organization Chart Letter of Transmittal FINANCIAL SECTION INDEPENDENT AUDITOR'S REPORT 1 MANAGEMENT'S DISCUSSION AND ANALYSIS 2-10 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Assets 11-12 Statement of Activities 13-14 Fund Financial Statements Balance Sheet-Governmental Funds 15 Reconciliation of Balance Sheet of Governmental Funds to the Statement of Net Assets 16 Statement of Revenues,Expenditures,and Changes in Fund Balances-Govermnental Funds 17 Reconciliation of Statement of Revenues,Expenditures, and Changes in Fund Balances of Governmental Funds to Statement of Activities 18 Statements of Revenues,Expenditures,and Change in Fund Balance-Budget and Actual-General Fund 19 Statements of Revenues,Expenditures,and Change in Fund Balance-Budget and Actual-Library Fund 20-22 Statement of Net Assets-Proprietary Funds 23 Statement of Revenues,Expenses,and Changes in Net Assets-Proprietary Funds 24 Statement of Cash Flows-Proprietary Funds 25-26 TENTATIVE ANT.)PRF ilv RYDRAFT UNITED CITY OF YORKVILLE,ILLINIOS For Review Discussionfon Subject to Change Table of Contents For Intern2J use@ olay PAGE FINANCIAL SECTION BASIC FINANCIAL STATEMENTS(CONT.) Fund Financial Statements(Cont.) Statement of Fiduciary Net Assets 27 Statement of Changes in Fiduciary Net Assets 28 Notes to the Financial Statements 29-68 REQUIRED SUPPLEMENTARY INFORMATION Schedules of Funding Progress and Employer Contribution Illinois Municipal Retirement Fund 69 Police Pension Fund 70 COMBINING AND INDIVIDUAL STATEMENTS AND SCHEDULES GOVERNMENTAL FUND TYPES GENERAL FUND Schedule of Revenues-Budget and Actual 71-72 Schedule of Expenditures-Budget and Actual 73-78 NONMAJOR GOVERNMENTAL FUNDS Combining Balance Sheet-Nonmajor Governmental Funds 79-80 Combining Statement of Revenues,Expenditures,and Changes in Fund Balances-Nonmajor Governmental Funds 81-82 SPECIAL REVENUE FUNDS Motor Fuel Tax Fund Schedule of Revenues,Expenditures,and Changes in Fund Balance-Budget and Actual 83 Police Equipment Capital Fund Schedule of Revenues,Expenditures,and Changes in Fund Balance-Budget and Actual 84 UNITED CITY OF YORKVILLE,ILLINIOS Table of Contents PAGE FINANCIAL SECTION SPECIAL REVENUE FUNDS(CONT.) Public Works Equipment Capital Fund Schedule of Revenues,Expenditures,and Changes in Fund Balance-Budget and Actual 85 Parks and Recreation Equipment Capital Fund Schedule of Revenues,Expenditures,and Changes in Fund Balance-Budget and Actual 86 Land Cash Fund Schedule of Revenues,Expenditures,and Changes in Fund Balance-Budget and Actual 87 Land Acquisition Fund Schedule of Revenues,Expenditures,and Changes in Fund Balance-Budget and Actual 88 Parks and Recreation Fund Schedule of Revenues,Expenditures,and Changes in Fund Balance-Budget and Actual 89-91 Fox Industrial Fund Schedule of Revenues,Expenditures,and Changes in Fund Balance-Budget and Actual 92 Countryside TIF Fund Schedule of Revenues,Expenditures,and Changes in Fund Balance-Budget and Actual 93 DEBT SERVICE FUND Debt Service Fund Schedule of Revenues,Expenditures,and Changes in Fund Balance-Budget and Actual 94 UNITED CITY OF YORKVILLE,ILLINIOS Table of Contents PAGE FINANCIAL SECTION CAPITAL PROJECTS FUND Municipal Building Fund Schedule of Revenues,Expenditures,and Changes in Fund Balance-Budget and Actual 95 PROPRIETARY FUND TYPES Sanitary Improvement and Expansion Fund Schedule of Revenues,Expenses,and Changes in Net Assets-Budget and Actual 96 Sewer Maintenance Fund Schedule of Revenues,Expenses,and Changes in Net Assets-Budget and Actual 97 Water Improvement and Expansion Fund Schedule of Revenues,Expenses,and Changes in Net Assets-Budget and Actual 98 Water Operating Fund Schedule of Revenues,Expenses,and Changes in Net Assets-Budget and Actual 99 STATISTICAL SECTION(UNAUDITED) Schedule of Assessed Valuations,Tax Rates,Tax Extensions and Tax Collections 100-101 z 0 a 0 H U A a° z 0 U v) INDEPENDENT AUDITOR'S REPORT INDEPENDENT AUDITOR'S REPORT To the Honorable Mayor Members of the City Council United City of Yorkville,Illinois We have audited the accompanying financial statements of the governmental activities, business-type activities, the discretely presented component unit, each major fund,budgetary comparison information for the General and Library Funds.and the aggregate remaining fund information for United City of Yorkville,Illinois,as of and for the yea.c. .led April 30, 2007, which collectively comprise the City's basic financial statements as listed in the table of contents. These financial statements are the responsibility of the management of United City of Yorkville, Illinois. Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the basic financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the basic financial statements referred to above present fairly, in all material respects, the financial position of United City of Yorkville,Illinois,as of April 30,2007,and the results of its operations and cash flows of the proprietary fund, and budgetary comparison of the General and Library Funds for the year then ended, in conformity with accounting principles generally accepted in the United States of America. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements of United City of Yorkville,Illinois. The accompanying information listed as schedules in the table of contents is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and,in our opinion,is fairly stated,in all material respects,in relation to the basic financial statements taken as a whole. The Management's Discussion and Analysis and the required supplementary information listed in the table of contents are not a required part of the basic financial statements but are supplementary information required by the Governmental Accounting Standards Board. We have applied certain limited procedures which consisted principally of inquiries of management regarding the methods of measurement and presentation of the supplementary information. However,we did not audit the information and express no opinion on it. The information in the introductory and statistical sections listed in the table of contents was not audited by us and, accordingly,we do not express an opinion thereon. Oak Brook,Illinois October 16,2007 1 MANAGEMENT'S DISCUSSION AND ANALYSIS CITY OF YORKVILLE,ILLINOIS MANAEMENT'S DISCUSSION AND ANALYSIS April 30,2007 As management of the City of Yorkville("City"),we offer readers of the City's fmancial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended April 30, 2007. Since the Management's Discussion and Analysis ("MD&A") is designed to focus on the current year's activities,resulting changes and currently known facts,it should be read in conjunction with the City's financial statements. Financial Highlights The assets of the City of Yorkville exceeded its liabilities at the close of the fiscal year by $74,317,889 (net assets). Of this amount, $12,207,269 is restricted for capital projects/debt service and $66,894,894 is invested in capital assets net of related debt,leaving a deficit net asset balance of$4,784,271 as unrestricted. The government's total net assets increased by $5,947,941 (8.7%) during the fiscal year ended April 30, 2007. The governmental net assets increased by $3,754,336(7.4%) and the business-type activities net assets increased by$2,193,605 (12.5%). As of the close of the current fiscal year,the City's General Fund reported an ending fund balance of $5,317,824, a decrease of$491,328 in comparison with the prior year. At the end of the current fiscal year,unreserved fund balance for the General Fund was$2,841,106. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the City's basic fmancial statements. The City's basic financial statements comprise three components: 1) government-wide financial statements, 2) fund fmancial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements. Government-Wide Financial Statements The government-wide financial statements are designed to provide readers with a broad overview of the City's finances, in a manner similar to a private-sector business. The statement of net assets presents information on all of the City's assets and liabilities,with the difference between the two reported as net assets. Over time increases or decreases in net assets may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. The statement of activities presents information showing how the City's net assets changed during the most recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods. The Governmental Activities reflect the City's basic services, including administration, public safety, highways and streets and culture and recreation. Property taxes, shared state taxes and local utility taxes fmance the majority of these services. The Business-Type Activities reflect private sector type operations, where the fee for service typically covers all or most of the cost of operations,including depreciation. 2 _ CITY OF YORKVILLE,ILLINOIS MANAEMENT'S DISCUSSION AND ANALYSIS(CONT.) April 30,2007 Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided into three categories: governmental funds,proprietary funds and fiduciary funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide fmancial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Because the focus of governmental funds is narrower awn anti. of the government-wide fmancial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the City's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City maintains two individual major governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures and changes in fund balances for the General Fund and Library Fund, both of which are considered to be major funds. Information from the City's other governmental funds are combined into a single column presentation. Individual fund information for these non-major governmental funds is provided elsewhere in the report. The City maintains one type of proprietary fund (enterprise funds). Enterprise funds are used to report the same functions presented as business-type activities in the government-wide fmancial statements. The City uses enterprise funds to account for its water and sewer operations. Proprietary funds provide the same type of information as the government-wide financial statements. The proprietary fund financial statements provide separate information for the water fund and the sewer fund,both of which are considered to be major funds of the City. Fiduciary funds are used to account for resources held for the benefit of parties outside the City. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City's own programs. The accounting used for fiduciary funds is similar to that used by proprietary funds. Notes to the Financial Statements The notes provide additional information that is essential to a full understanding of the information provided in the government-wide and fund fmancial statements. Other Information In addition to the basic fmancial statements, this report also includes certain required supplementary information related to budgetary information and the City's progress in funding its obligation to provide pension benefits to its employees. Nonmajor fund information can be found following the required supplementary information. 3 CITY OF YORKV1LLI ,ILLINOIS MANAEMENT'S DISCUSSION AND ANALYSIS(CONT.) April 30,2007 GOVERNMENT-WIDE FINANCIAL ANALYSIS Statement of Net Assets The following chart reflects the condensed Statement of Net Assets(in millions): Total Governmental Business-Type Primary Activities Activities Government 2007 2006 2007 2006 2007 2006 A cePts: Current and Other Assets $ 15.0 $ 10.7 $ 16.6 $ 20.8 $ 31.6 $ 31.5 Capital Assets 62.2 55.5 36.6 30.2 98.8 85.7 Total Assets 77.2 66.2 53.2 51.0 130.4 117.2 Liabilities: Other Liabilities 5.1 5.0 0.7 5.0 5.8 10.0 Long-term Liabilities 17.6 18.2 32.7 28.0 50.3 46.2 Total Liabilities 22.7 23.2 33.4 33.0 56.1 56.2 Net Assets: Invested in Capital Assets,Net 51.9 48.0 14.9 15.5 66.8 63.5 Restricted 6.8 11.4 5.5 3.3 12.3 14.7 Unrestricted (4.2) (6.4) (0.6) (0.8) (4.8) (7.2) Total Net Assets $ 54.5 $ 53.0 $ 19.8 $ 18.0 $ 74.3 $ 71.0 The largest portion of the City of Yorkville's net assets,or 90%,reflects its investment in capital assets(e.g.,land, buildings,machinery, and equipment), less any related debt used to acquire and construct those assets that is still outstanding. The City of Yorkville uses its capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City of Yorkville's investment in its capital assets is reported net of related debt,it should be noted that the resources needed to repay this debt must be provided from other sources,since the capital assets themselves can not be used to liquidate these liabilities. An additional portion of the City of Yorkville's net assets, or 17%, represents resources that are subject to external restrictions on how they may be used. At the end of the current fiscal year, the City of Yorkville is able to report positive balance in total net assets in both the governmental and business-type activities . The same situation held true for the prior year. 4 _ CITY OF YORKVILLE,ILLINOIS MANAEMENT'S DISCUSSION AND ANALYSIS(CONT.) April 30,2007 The following chart reflects the condensed Statement of Activities(in millions): Total Governmental Business-Type Primary Activities Activities Government 2007 2006 2007 2006 2007 2006 REVENUES Program Revenues: Charges for Services $ 2.4 $ 2.3 $ 6.5 $ 6.1 $ 8.9 $ 8.4 Operating Grants/Contributions 0.0 0.3 0.0 0.0 0.0 0.3 Cap.Grants/Contributions 3.9 __----- 1.3 . 2.1 ' 1.1 6.0 2.4 General Revenues: Property Taxes 2.0 2.3 0.0 0.0 2.0 2.3 Other Taxes 5.4 4.6 0.0 0.0 5.4 4.6 Other 6.1 4.5 0.5 0.0 6.6 4.5 Total Revenues 19.8 15.3 9.1 7.2 28.9 22.5 EXPENSES General Government 4.9 4.7 0.0 0.0 4.9 4.7 Public Safety 2.7 2.4 0.0 0.0 2.7 2.4 Public Works 4.1 3.6 0.0 0.0 4.1 3.6 Library 0.8 0.5 0.0 0.0 0.8 0.5 Parks and Recreation 2.1 2.0 0.0 0.0 2.1 2.0 Community Development 0.5 0.0 0.0 0.0 0.5 0.0 Interest Long-Term Debt 1.0 0.7 0.0 0.0 1.0 0.7 Water 0.0 0.0 3.0 2.6 3.0 2.6 Sewer 0.0 0.0 1.2 1.2 1.2 1.2 Transfer Out 0.0 0.0 2.7 0.0 2.7 0.0 16.1 13.9 6.9 3.8 23.0 17.7 Change in Net Assets 3.7 1.4 2.2 3.4 5.9 4.8 Ending Net Assets $ 54.5 $ 53.0 $ 19.8 $ 18.0 $ 74.3 $ 71.0 Governmental Activities. Governmental activities increased the City of Yorkville's Net Assets by $3.7 million, thereby accounting for 63%of the total increase in the net assets of the City of Yorkville. 5 CITY OF YORKVILLE,ILLINOIS MANAEMENT'S DISCUSSION AND ANALYSIS(CONT.) April 30,2007 FINANCIAL ANALYSIS OF THE GOVERNMENT'S FUNDS Governmental Funds. The focus of the City of Yorkville's governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City of Yorkville's financing requirements. In particular,unreserved fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. As of the end of the current fiscal year, the City of Yorkville's governmental funds reported combined ending fund balances of$9,846,548, a decrease of$6,266,670 in comparison with the prior year. Approximately 29.5% of this amount, $2,909,338, constitutes unreserved fund balance, which is available for spending at the government's discretion. The remainder of fund balance is reserved to indicate that it is not available for new spending because it has aiicady been-committed to insurance and debt service,and capital project commitments. The General Fund is the chief operating fund of the City of Yorkville. At the end of the current fiscal year, unreserved fund balance of the General Fund was $2,841,106, while the total fund balance reached $5,317,824. As a measure of the General Fund's liquidity, it may be useful to compare both unreserved fund balance and the total fund balance to total fund expenditures. At April 30,2007,unreserved fund balance represented 101 days of average 2007 expenditures. The fund balance of the City of Yorkville's General fund decreased by $491,328 during the current fiscal year. Total revenue for the fund has been relatively consistent as have been the expenditures. The fund balance of the City of Yorkville's Library Fund decreased by $4,957,231 during the current fiscal year. This is mainly due to the current year expenditure in conjunction with the construction of the new Library facility. These costs were paid with prior year bond proceeds. Proprietary Funds. The City of Yorkville's proprietary funds provide the same type of information found in the government-wide fmancial statements,but in more detail. Net assets of the Water Fund at the end of the year amounted to $14,285,345 and those for the Sewer Maintenance Fund amounted to $1,554,454. The Sewer Maintenance Fund had a decrease in net assets of $51,431 while the Water Fund had growth in net assets of$1,592,660. 6 CITY OF YORKV1LLE,ILLINOIS MANAEMENT'S DISCUSSION AND ANALYSIS(CONT.) April 30,2007 The following chart reflects the condensed Budgetary Comparison Schedule(in millions): Original Final Budget Budget Actual General Fund: Revenues: Taxes $ 6.7 $ 6.7 $ 6.6 Fees 4.9 4.9 3.6 Other 0.2 0.2 0.8 Total Revenues 11.8 11.8 11.0 Expenditures: General Government 5.0 5.2 5.0 Public Safety 2.6 2.6 2.6 Streets and Public Works 6.4 6.2 1.8 Health and Sanitation 0.6 0.6 0.8 Total Exenditures 14.6 14.6 10.2 Excess (Deficiency)of Revenues over Expenditures (2.8) (2.8) 0.8 Other Financing Sources and Uses (1.3) (1.3) (1.3) Change in Fund Balance $ (4.1) $ (4.1) $ (0.5) Significant differences between the original budget and final amended budget can be briefly summarized as follows: • $175,597 increase in budgeted General Government expenditures. • $116,996 decrease in budgeted Public Works expenditures Significant differences between the final amended budget and actual costs can be briefly summarized as follows: • $1,270,356 less actual Licenses,Permits and Fees than the fmal amended budget. • $4,125,272 less in actual Public Works expenditures than the final amended budget. There was an amendment to the original budget in FY07 in order to reallocate expenditures between General Administration, Streets, Parks and Recreation and Debt Service functions in order to more accurately project expenditures. Property Taxes were over budgeted by $57,379 as other taxes were under budgeted by $147,900, and miscellaneous revenue was over budgeted by $713,666. General Administration expenditures were under budget by$221,533, Public Safety expenditures were over budget by$19,535 as Public Works expenditures were under budget by$4,152,272. 7 . CITY OF YORKVILLE,ILLINOIS MANAEMENT'S DISCUSSION AND ANALYSIS(CONT.) April 30,2007 CAPITAL ASSET AND DEBT ADMINISTRATION Capital Assets Change in Capital Assets (in millions) Restated Net Balance Additions/ Balance Governmental Activities May 1,2006 Deletions April 30,2007 Non-Depreciable Assets: Land/CIP $ 22.1 $ 6.0 $ 38.1 Other Capital Assets: Infrastructure 21.6 2.4 24.0 Buildings 4.7 0.4 5.1 Equipment 3.5 0.5 4.0 Vehicles/Furniture/Fixtures 1.5 0.9 2.4 Accumulated Depreciation on Capital Assets (10.1) (1.3) (11.4) $ 53.3 $ 8.9 $ 62.2 The major capital project during the year was the construction of the Library, which was not yet in service at the end of the year. Restated Net Balance Additions/ Balance Business-Type Activities May 1,2006 Deletions April 30,2007 Non-Depreciable Assets: Land/CIP $ 9.0 $ (3.4) $ 5.6 Other Capital Assets: Infrastructure 11.4 4.9 16.3 Vehicles/Furniture/Fixtures 15.8 2.7 18.5 Accumulated Depreciation on Capital Assets (3.1) (0.7) (3.8) $ 33.1 $ 3.5 $ 36.6 During the fiscal year there were additions to the water and sewer infrastructure totalling $4.8 million, including prior year adjustments and construction in progress. For more detailed information related to capital assets,see Note 5 to the financial statements. 8 CITY OF YORKVILLE,ILLINOIS MANAEMENT'S DISCUSSION AND ANALYSIS(CONT.) April 30,2007 Debt Administration At April 30,2007,the City had outstanding debt as follows: Governmental Business-Type Activities Activities Total General Obligation(Alternative Revenue Source)Bonds $ 16,475,000 $ 19,540,000 $ 36,015,000 Debt Certificates 695,000 10,423,461 11,118,461 Loans Payable 1,890 2,752,667 2,754,557 $ 17,171,890 $ 32,716,128 $ 49,888,018 There were no significant changes in credit ratings and/or any debt limitations that may affect the financing of planned facilities or services. For more detailed information related to long term debt, see Note 6 to the fmancial statements. ECONOMIC FACTORS The United City of Yorkville was established in 1834, and has been the county seat of Kendall County since 1859. It is located approximately 45 miles southwest of Chicago. According to the 2000 Census, the City had a population of 6,189. A special census was completed in May of 2006 resulting in a population total of more than 11,000. Based on information from the Illinois Department of Employment Security,the 2006 average unemployment for Kendall County was 4.0%, which favorably compares to the State of Illinois rate of 4.5%. Preliminary unemployment rates for Kendall County and the State are 5.1%and 5.4%respectively. The 2000 Census reported that the median value of the City's owner-occupied homes was $157,700, which compares with$154,900 for the County and$130,000 for the State. According to the 2000 Census, the City had a median family income of$67,521. This compares to $69,383 for the County and$55,545 for the State. 9 • _ CITY OF YORKVILLE,ILLINOIS MANAEMENT'S DISCUSSION AND ANALYSIS(CONT.) April 30,2007 CONTACTING THE CITY'S FINANCIAL MANAGEMENT This financial report is designed to provide our citizens, customers, investors and creditors with a general overview of the City's finances. Questions concerning this report or requests for additional fmancial information should be directed to the City Finance Director, Susan Mika or City Treasurer, William Powell, United City of Yorkville, 800 Game Farm Road,Yorkville,Illinois,60560. 10 F� H W� W d H U gia U UNITED CITY OF YORKVILLE Statement of Net Assets April 30,2007 Primary Government Governmental Business-Type Activities Activities Total ASSETS Current Assets Cash and Cash Equivalents $ 11,927,519 1,836,537 13,764,056 Receivables Property Taxes Receivable 2,437,756 2,437,756 Intergovernmental Receivables 1,306,656 1,306,656 Accounts Receivable 1,210,095 401,196 1,611,291 Internal Balances (2,089,072) 2,089,072 Other Assets 121,032 35,000 156,032 Total Current Assets 14,913,986 4,361,805 19,275,791 Capital Assets(Net of Accumulated Depreciation) Land,Land Improvements and CIP 38,128,676 5,630,898 43,759,574 Infrastructure 16,406,551 15,094,943 31,501,494 Building and Improvements 4,025,164 4,025,164 Equipment and Vehicles 3,696,134 15,889,805 19,585,939 Total Capital Assets 62,256,525 36,615,646 98,872,171 Other Assets Assets Held for Others 11,091,000 11,091,000 Deferred Charges 84,719 1,173,251 1,257,970 Total Other Assets 84,719 12,264,251 12,348,970 Total Assets 77,255,230 53,241,702 130,496,932 See Notes to the Financial Statements. 11 Primary Government Governmental Business-Type Activities Activities Total LIABILITIES Current Liabilities Accounts Payable 1,786,196 317,778 2,103,974 Accrued Payroll 217,802 20,570 238,372 Interest Payable 289,389 386,871 676,260 Deferred Revenue 2,545,920 2,545,920 Other 258,487 258,487 Total Current Liabilities 5,097,794 725,219 5,823,013 Noncurrent r Long Term Obligations Due within One Year Bonds Payable 220,000 240,000 460,000 Loans Payable 166,445 166,445 Debt Certificates Payable 125,000 265,000 390,000 Compensated Absences 233,431 36,189 269,620 Long Term Obligations Due in more than One Year Bonds Payable 16,255,000 19,300,000 35,555,000 Loans Payable 1,890 2,586,224 2,588,114 Debt Certificates Payable 570,000 10,158,461 10,728,461 Compensated Absences 189,173 9,217 198,390 Total Noncurrent Liabilities 17,594,494 32,761,536 50,356,030 Total Liabilities 22,692,288 33,486,755 56,179,043 NET ASSETS Invested in Capital Assets,Net of Related Debt 51,904,378 14,990,516 66,894,894 Restricted for Capital Projects 6,819,743 4,726,669 11,546,412 Capital Improvements Debt Service 660,854 660,854 Unrestricted (4,161,179) (623,092) (4,784,271) Total Net Assets $54,562,942 19,754,947 74,317,889 12 UNITED CITY OF YORKVILLE - Statement of Activities For the Year Ended April 30,2007 Program Revenues Operating Capital Charges for Grants and Grants and Functions/Proerams Expenses Service Contributions Contributions Primary Government: Governmental Activities: General Government $ 4,871,741 1,808,797 60,046 Public Safety 2,761,019 6,820 Public Works 4,139,483 2,539,459 Library 757,256 19,616 20,804 Culture and Recreation 2,112,376 578,148 14,301 1,341,232 Community Development 502,434 Interest on Long-Term Debt 958,673 _..__.- Total Governmental Activities 16,102,982 2,406,561 41,925 3,940,737 Business-Type Activities: Water 2,975,674 3,097,565 1,166,523 Sewer 1,242,655 3,477,706 918,479 Total Business-Type Activities 4,218,329 6,575,271 - 2,085,002 Total Primary Government $ 20,321,311 8,981,832 41,925 6,025,739 General Revenues Property Taxes Sales Taxes Income Taxes Utility Tax Other Taxes Total Taxes Development Fees Investment Earnings Miscellaneous Transfers Total General Revenues Change in Net Assets Net Assets-Beginning,As Restated Net Assets-Ending See accompanying Notes to the Financial Statements. 13 Net(Expense)Revenue and Changes in Net Assets Primary Government Governmental Business-Type Activities Activities Total (3,002,898) (3,002,898) (2,754,199) (2,754,199) (1,600,024) (1,600,024) (716,836) (716,836) (178,695) (178,695) (502,434) (502,434) (958,673) (9_)8,673) (9,713,759) - (9,713,759) 1,288,414 1,288,414 3,153,530 3,153,530 4,441,944 4,441,944 (9,713,759) 4,441,944 (5,271,815) 1,950,798 1,950,798 2,647,678 2,647,678 1,040,678 1,040,678 1,288,406 1,288,406 480,941 480,941 7,408,501 - 7,408,501 2,646,071 2,646,071 448,746 352,654 801,400 210,040 153,744 363,784 2,754,737 (2,754,737) 13,468,095 (2,248,339) 11,219,756 3,754,336 2,193,605 5,947,941 50,808,606 17,561,342 68,369,948 54,562,942 19,754,947 74,317,889 14 UNITED CITY OF YORKVILLE,ILLINOIS Balance Sheet Governmental Funds April 30,2007 Nonmajor Total General Library Governmental Governmental Fund Fund Funds Funds Assets Cash and Cash Equivalents $ 6,852,743 1,386,738 3,688,038 11,927,519 Receivables Property Taxes Receivable 1,810,490 627,266 2,437,756 Intergovernmental Receivables 1,278,888 27,768 1,306,656 Accounts Receivable 1,210,095 1,210,095 Interfund Receivables 2,876,034 1,545,603 4,421,637 Other Assets 117,467 3,565 121,032 Total Assets $ 14,145,717 2,014,004 5,264,974 21,424,695 Liabilities Accounts Payable $ 1,290,641 269,100 226,455 1,786,196 Accrued Payroll 163,049 15,337 39,416 217,802 Retainage Payable 26,396 232,091 258,487 Unearned Revenue 2,147,672 627,266 30,015 2,804,953 Interfund Payables 5,200,135 160,562 1,150,012 6,510,709 Total Liabilities 8,827,893 1,304,356 1,445,898 11,578,147 Fund Balances Reserved for Prepaids 117,467 117,467 Capital Purposes 2,359,251 547,893 3,912,599 6,819,743 Unreserved,Undesignated Reported In General Fund 2,841,106 2,841,106 Special Revenue Funds 161,755 283,151 444,906 Debt Service Funds (100,567) (100,567) Capital Project Funds (276,107) (276,107) Total Fund Balances 5,317,824 709,648 3,819,076 9,846,548 Total Liabilities and Fund Balances $ 14,145,717 2,014,004 5,264,974 21,424,695 See accompanying Notes to the Financial Statements. 15 UNITED CITY OF YORKVILLE,ILLINOIS Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets April 30,2007 Total Fund Balances-Governmental Funds $ 9,846,548 Amounts reported for governmental activities in the Statement of Net Assets are difference because: Capital assets used in governmental activities are not financial resources and, therefore,are not reported in the funds. 62,256,525 Costs related to the issuance of long-term debt are recorded as expenditures when incurred in the governmental funds,but are amortized over the life of the debt issue in the Statement of Net Assets. 84,719 Revenues in the Statement of Activities which do not provide current financial resources are deferred in the funds'statements. 259,033 Long-term liabilities are not due and payable in the current period and,therefore, are not reported in the funds. (17,171,890) Interest on long-term liabilities is shown as an expenditure when paid by the funds,but accrued in the Statement of Net Assets. (289,389) Compensated absences are not reported in the funds,but are accrued in the Statement of Net Assets. (422,604) Net Assets of Governmental Activities $ 54,562,942 See accompanying Notes to the Financial Statements. 16 UNITED CITY OF YORKVILLE,ILLINOIS Statement of Revenues,Expenditures, and Changes in Fund Balances Governmental Funds For the Year Ended April 30,2007 Nonmajor Total General Library Governmental Governmental Fund Fund Funds Funds Revenues Property Taxes $ 1,436,754 383,966 130,078 1,950,798 Sales Tax 2,676,261 2,676,261 Income Tax 1,040,678 1,040,678 Motor Fuel Tax 291,666 291,666 Utility Tax 463,480 463,480 Other Taxes 1,004,481 5,151 1,009,632 Licenses,Permits and Fees 3,632,292 170,968 1,155,198 4,958,458 Fines - 56,341 5,333 94,174 Investment Income 153,890 155,432 139,424 448,746 Contributions 7,096 26,470 33,566 Grants 229,360 13,708 2,000 245,068 Other Revenue 299,364 2,809 136,167 438,340 Total Revenues 11,025,401 744,463 1,881,003 13,650,867 Expenditures Current General Government 5,000,288 5,000,288 Public Safety 2,589,749 2,589,749 Public Works 2,602,247 2,602,247 Library 560,248 560,248 Culture and Recreation 1,923,584 1,923,584 Community Development 303 303 Total Current Expenditures 10,192,284 560,248 1,923,887 12,676,419 Capital Outlays 6,208,691 1,734,604 7,943,295 Debt Service Principal 205,000 205,000 Interest and Fees 454,035 504,638 958,673 Costs of Issuance 14,150 14,150 Total Debt Service Expenditures468,185 709,638 1,177,823 Total Expenditures 10,192,284 7,237,124 4,368,129 21,797,537 Excess(Deficiency)of Revenues Over Expenditures 833,117 (6,492,661) (2,487,126) (8,146,670) Other Financing Sources(Uses) Payment to Refund Bond Escrow Agent (925,000) (925,000) Proceeds from Bond Issued 1,500,000 1,500,000 Transfers In 1,611,000 35,430 1,956,005 3,602,435 Transfers Out (2,010,445) (286,990) (2,297,435) Total Other Financing Sources(Uses) (1,324,445) 1,535,430 1,669,015 1,880,000 Net Change in Fund Balances (491,328) (4,957,231) (818,111) (6,266,670) Fund Balance at Beginning of Year 5,809,152 5,666,879 4,637,187 16,113,218 Fund Balance at End of Year $ 5,317,824 709,648 3,819,076 9,846,548 See accompanying Notes to the Financial Statements. 17 UNITED CITY OF YORKVILLE,ILLINOIS Reconciliation of the Statement of Revenues,Expenditures,and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Year Ended April 30,2007 Amounts reported for governmental activities in the Statement of Activities are different because: Net change in fund balances-total governmental funds $ (6,266,670) Governmental funds report capital outlays as expenditures. However,in the Statement of Activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlays($7,287,651) plus contributions($3,704,028)exceeded depreciation($1,371,731)and disposals($470,300) in the current period. 9,149,648 The transfer of capital assets from gover ,.,1 ai a:t v i'iiw to business activities resulted in miscellaneous income in the governmental funds. This amount was eliminated in the Statement of Activities. (228,300) The issuance of long-term debt provides current financial resources to governmental funds,while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction,however, has any effect on net assets. This amount represents principal reductions during the year. 205,000 This amount was issued as long-term debt during the current year,net of related costs. (1,500,000) Debt issued in the business-type activities was used to refund a portion of governmental activities debt. The amount which was refunded was reported as a transfer to governmental activities. 925,000 Loans payable were initially recorded in the governmental activities on the Statement of Net Assets;however,they have been reclassified as business activities due to the purpose of the loan. Funds were received by governmental funds from the enterprise fund to account for this transfer and eliminated in the Statement of Activities. 1,449,737 Interest on long-term debt is shown as a fund expenditure when paid,but is accrued in the Statement of Activities. 207,424 Costs related to the issuance of debt were reported as changes in current fmancial resources in the governmental funds;however,these amounts are deferred and amortized in the Statement of Activities. This is the amount by which current year amortization expense($52,468)exceeds costs of issuance($14,150)in the current period. (38,318) Revenues in the Statement of Activities that do not provide current financial resources are not reported in the funds'financial statements. This is the net change of revenues deferred/recognized during the year. (24,014) Change in compensated absences are not recorded as an expenditure in the fund statement,but are reported in the Statement of Activities. (125,171) Change in net assets of governmental activities $ 3,754,336 See accompanying Notes to the Financial Statements. 18 UNITED CITY OF YORKVILLE,ILLINOIS Statement of Revenues,Expenditures,and Changes in Fund Balance-Budget and Actual General Fund For the Year Ended April 30,2007 Various from Original Final Budget Budget Budget Actual Over(Under) Revenues Property Taxes $ 1,694,133 1,694,133 1,436,754 257,379 Sales Tax 2,845,000 2,845,000 2,676,261 (168,739) Income Tax 885,000 885,000 1,040,678 155,678 Utility Tax 375,000 375,000 463,480 88,480 Other Taxes 932,000 932,000 1,004,481 72,481 _ Licenses,Permits and_Fees 4,902,648 4,902,648 3,632,292 (1,270,356) Fines 75,000 75,000 88,841 13,841 Investment Income 75,000 75,000 153,890 78,890 Grants 33,750 33,750 229,360 195,610 Other Revenue 37,195 37,195 299,364 262,169 Total Revenues 11,854,726 11,854,726 11,025,401 (829,325) I Expenditures Current General Government 5,046,244 5,221,841 5,000,288 (221,553) Public Safety 2,559,714 2,570,214 2,589,749 19,535 Public Works 6,871,515 6,754,519 2,602,247 (4,152,272) Total Expenditures 14,607,069 14,546,574 10,192,284 (4,354,290) Excess(Deficiency)of Revenues over Expenditures (2,752,343) (2,691,848) 833,117 3,524,965 Other Financing Sources(Uses) Payment to Refunded Bond Escrow Agent (925,000) (925,000) Transfers In 686,000 686,000 1,611,000 925,000 Transfers Out (2,000,101) (2,000,101) (2,010,445) 10,344 Total Other Financing Sources(Uses) (1,314,101) (1,314,101) (1,324,445) 10,344 Net Change in Fund Balance (4,066,444) (4,005,949) (491,328) 3,514,621 Fund Balance at Beginning of Year 5,809,152 5,809,152 5,809,152 Fund Balance at End of Year $ 1,742,708 $ 1,803,203 5,317,824 3,514,621 See accompanying Notes to the Financial Statements. 19 UNITED CITY OF YORKVILLE,ILLINOIS Statement of Revenues,Expenditures,and Changes in Fund Balance-Budget and Actual Library Fund For the Year Ended April 30,2007 Various from Original Final Budget Budget Budget Actual Over(Under) Revenues Property Taxes $ 464,741 464,741 383,966 (80,775) Other Taxes Personal Property Replacement Taxes 2,500 2,500 5,151 2,651 Licenses,Permits and Fees Development Fees-Building 95,000 95,000 86,300 (8,700) Development Fees-Books 95,000 95,000 70,385 (24,615) Copy Fees 900 900 1,379 479 Library Subscription Cards 8,000 8,000 12,904 4,904 198,900 198,900 170,968 (27,932) Fines 3,000 3,000 5,333 2,333 Investment Income 101,500 101,500 155,432 53,932 Contributions Memorials 5,000 5,000 7,096 2,096 Grants Grants 1,000 1,000 (1,000) Library Per Capita Grant 7,700 7,700 13,708 6,008 8,700 8,700 13,708 5,008 Other Revenue Rental Income 1,000 1,000 1,836 836 Sale of Books 500 500 973 473 1,500 1,500 2,809 1,309 Total Revenues 785,841 785,841 744,463 (41,378) Expenditures Current Library Salaries-Employees 332,950 332,950 277,247 (55,703) Group Health Insurance 55,000 55,000 44,681 (10,319) Group Life Insurance 2,000 2,000 889 (1,111) Dental and Vision Assistance 6,000 6,000 3,376 (2,624) (Cont.) See accompanying Notes to the Financial Statements. 20 UNITED CITY OF YORKVILLE,ILLINOIS Statement of Revenues,Expenditures,and Changes in Fund Balance-Budget and Actual(Cont.) Library Fund For the Year Ended April 30,2007 Various from Original/Final Original/Final Budget Budget Budget Actual Over(Under) Expenditures(Cont.) Current(Cont.) Library(Cont.) Bonding 2,000 2,000 1,875 (125) Attorney 2,000 2,000 (2,000) Contract Services 3,000 3,000 2,251 (749) Maintenance-Bldg/Janitorial 6,500 6,500 5,653 (847) Maintenance-Office Equipment 4,500 4,500 2,470 (2,030) Maintenance-Photocopier 1,000 1,000 946 (54) Electricity 9,500 9,500 547 (8,953) Telephone 2,700 2,700 2,640 (60) Subscriptions 4,000 4,000 3,581 (419) Training and Conferences 1,500 1,500 60 (1,440) Public Relations 1,000 1,000 978 (22) Employee Recognition 2,100 2,100 1,616 (484) Contingencies 22,031 22,031 14,182 (7,849) Library Supplies 9,200 9,200 6,355 (2,845) Custodial Supplies 13,000 13,000 14,314 1,314 Office Supplies 7,500 7,500 5,732 (1,768) Postage and Shipping 1,000 1,000 964 (36) Publishing and Advertising 1,000 1,000 333 (667) Mileage 1,000 1,000 512 (488) Videos 5,000 5,000 4,831 (169) Alarm Monitoring 1,000 1,000 489 (511) Library Programming 12,000 12,000 5,541 (6,459) Library Board Expenses 1,000 1,000 666 (334) Books-Adult 10,000 10,000 9,731 (269) Books-Juvenile 10,000 10,000 11,020 1,020 Books-Audio 10,000 10,000 6,630 (3,370) Books-Reference 16,000 16,000 10,019 (5,981) Books-Development Fee 95,000 95,000 28,300 (66,700) Memorials/Gifts 5,000 5,000 7,147 2,147 Bldg-Development Fees 95,000 95,000 20,218 (74,782) Grants 1,000 1,000 (1,000) IMRF Participants 9,250 9,250 10,451 1,201 Social Security/Medicare 26,250 26,250 21,209 (5,041) Automation 164,700 164,700 32,794 (131,906) Total Current Expenditures 951,681 951,681 560,248 (391,433) (Cont.) See accompanying Notes to the Financial Statements. 21 UNITED CITY OF YORKVILLE,ILLINOIS Statement of Revenues,Expenditures,and Changes in Fund Balance-Budget and Actual(Cont.) Library Fund For the Year Ended April 30,2007 Various from Original/Final Original/Final Budget Budget Budget Actual Over(Under) Expenditures(Cont.) Capital Outlay Building Expansion 6,992,139 6,992,139 6,208,691 (783,448) Debt Service Interest 454,035 454 035 Costs ofIssuance 14,150 14,150 Total Debt Service - - 468,185 468,185 Total Expenditures 7,943,820 7,943,820 7,237,124 (706,696) Excess(Deficiency)of Revenues over Expenditures (7,157,979) (7,157,979) (6,492,661) 665,318 Other Financing Sources(Uses) Transfers In 35,250 35,250 35,430 180 Proceeds from Bond Issued 1,500,000 1,500,000 Total Other Financing Sources 35,250 35,250 1,535,430 1,500,180 Net Change in Fund Balance (7,122,729) (7,122,729) (4,957,231) 2,165,498 Fund Balance at Beginning of Year 5,666,879 5,666,879 5,666,879 Fund Balance at End of Year $(1,455,850) (1,455,850) 709,648 2,165,498 See accompanying Notes to the Financial Statements. 22 UNITED CITY OF YORKVILLE,ILLINOIS Statement of Net Assets Proprietary Funds April 30,2007 Business-Type Activities-Enterprise Funds Sanitary Water Improvement Sewer Improvement Water and Expansion Maintenance and Expansion Operating Fund Fund Fund Fund Total Assets Current Assets: Cash and Cash Equivalents $ 739,564 1,096,973 1,836,537 Receivables Accounts,Net of Allowance 115,635 285,561 401,196 Interfund Receivables 4,966,862 2,381,593 286,280 1,618,990 9,253,725 Assets Held for Others 11,091,000 11,091,000 Deferred Charges 189,971 98?;280 1,173,251 Other Assets 35,000 35,000 Total Current Assets 5,706,426 13,778,199 1,383,253 2,922,831 23,790,709 Noncurrent Assets Capital Assets not being Depreciated 3,078,750 2,552,148 5,630,898 Capital Assets being Depreciated,Net 8,295,014 22,689,734 30,984,748 Total Noncurrent Assets - 11,373,764 - 25,241,882 36,615,646 Total Assets 5,706,426 25,151,963 1,383,253 28,164,713 60,406,355 Liabilities Current Liabilities Accounts Payable 29,145 13,938 187,571 87,124 317,778 Accrued Payroll 5,284 15,286 20,570 Interest Payable 234,441 11,713 140,717 386,871 Interfund Payable 289,758 4,315,950 1,246,959 1,311,986 7,164,653 Current Portion of Long-Term Debt Bonds Payable 135,000 105,000 240,000 Debt Certificates Payable 225,000 40,000 265,000 Loans Payable 109,565 56,880 166,445 Compensated Absences 9,612 26,577 36,189 Total Current Liabilities 318,903 5,048,790 1,503,123 1,726,690 8,597,506 Noncurrent Liabilities Bonds Payable 14,420,000 4,880,000 19,300,000 Debt Certificates Payable 2,895,000 7,263,461 10,158,461 Loans Payable 1,233,719 1,352,505 2,586,224 Compensated Absences 9,217 9,217 Total Noncurrent Liabilities - 18,548,719 1,352,505 12,152,678 32,053,902 Total Liabilities 318,903 23,597,509 2,855,628 13,879,368 40,651,408 Net Assets Invested in Capital Assets-Net of Related Debt 3,446,480 (1,352,505) 12,953,421 15,047,396 Restricted for Capital Purposes 4,726,669 4,726,669 Restricted for Debt Service 660,854 660,854 Unrestricted (1,892,026) (119,870) 1,331,924 (679,972) Total Net Assets 5,387,523 1,554,454 (1,472,375) 14,285,345 19,754,947 Total Liabilities and Net Assets $ 5,706,426 25,151,963 1,383,253 28,164,713 60,406,355 See accompanying Notes to the Financial Statements. 23 UNITED CITY OF YORKVILLE,ILLINOIS Statement of Revenues,Expenses,and Changes in Fund Net Assets Proprietary Funds For the Year Ended April 30,2007 Business-Type Activities-Enterprise Funds Sanitary Water Improvement Sewer Improvement Water and Expansion Maintenance and Expansion Operating Fund Fund Fund Fund Total Operating Revenues Charges for Services $ 1,704,471 738,281 1,319,640 1,777,925 5,540,317 Licenses,Permits and Fees 1,034,954 1,034,954 Total Operating Revenues 2,739,425 738,281 1,319,640 1,777,925 6,575,271 Operating Expenses Cost of Sales 11,100 294,204 704,881 1,057,859 2,068,044 Administration 85,676 85,676 Depreciation 120,007 525,897 645,904 Total Operating Expenses 11,100 414,211 704,881 1,669,432 2,799,624 Operating Income 2,728,325 324,070 614,759 108,493 3,775,647 Nonoperating Revenues(Expenses) Other Revenue 492 492 Recapture Fees 76,626 76,626 153,252 Investment Income 158,809 74,824 44,232 74,789 352,654 Amortization Expense (51,448) (116,073) (167,521) Interest Expense (765,896) (11,713) (473,575) (1,251,184) Total Nonoperating Revenues(Expenses) 158,809 (665,894) 32,519 (437,741) (912,307) Income(Loss)before Transfers and Contributions 2,887,134 (341,824) 647,278 (329,248) 2,863,340 Transfers and Contributions Contributions-Capital Assets 918,479 1,166,523 2,085,002 Transfers In 150,000 921,651 220,000 1,980,385 3,272,036 Transfers Out (964,600) (1,549,737) (2,287,436) (1,225,000) (6,026,773) Total Transfers and Contributions (814,600) 290,393 (2,067,436) 1,921,908 (669,735) Change in Net Assets 2,072,534 (51,431) (1,420,158) 1,592,660 2,193,605 Net Assets at Beginning of Year,As Restated 3,314,989 1,605,885 • (52,217) 12,692,685 17,561,342 Net Assets at End of Year $ 5,387,523 1,554,454 (1,472,375) 14,285,345 19,754,947 See accompanying Notes to the Financial Statements. 24 _ UNITED CITY OF YORKVILLE,ILLINOIS Statement of Cash Flows Proprietary Funds For the Year Ended April 30,2007 Business-Type Activities-Enterprise Funds Sanitary Water Improvement Sewer Improvement Water and Expansion Maintenance and Expansion Operating Fund Fund Fund Fund Total Cash Flows from Operating Activities Cash Received From Customers $ 2,739,425 721,639 1,319,640 1,735,215 6,515,919 Cash Payments For Goods And Services (2,769,617) (174,541) (1,938,080) (758,027) (5,640,265) Cash Payments To Employees (125,158) (338,340) (463,498) Net Cash Provided(Used)by Operating Activities (30,192) 421,940 (618,440) 638,848 412,156 Cash Flows from Noncapital Financing Activities Interfund Borrowing (4,677,104) 2,242,791 960,679 (26,486) (1,500,120) Transfers In 150,000 921,651 220,000 1,980,385 3,272,036 Transfers Out (964,600) (100,000) (2,287,436) (1,225,000) (4,577,036) Other Revenues 76,626 77,118 153,744 Net Cash Provided(Used)by Non-Capital Financing Activities (5,491,704) 3,141,068 (1,106,757) 806,017 (2,651,376) Cash Flows from Capital and Related Financing Activities Purchases of Capital Assets (3,061,202) (2,661,851) (5,723,053) Bond Issuance Costs (1,111,542) (1,111,542) Proceeds from Capital Debt 1,409,385 2,128,867 3,538,252 Principal Paid on Capital Debt (451,453) (60,000) (511,453) Interest Paid on Capital Debt (782,551) (415,625) (1,198,176) Net Cash Provided(Used)by Capital and Related Financing Activities - (4,295,206) 1,409,385 (2,120,151) (5,005,972) Cash Flows from Investing Activities Investment Income 158,809 74,824 44,232 74,789 352,654 Net Decrease in Cash and Cash Equivalents (5,363,087) (657,374) (271,580) (600,497) (7,304,694) Cash and Cash Equivalents at Beginning of Year 6,102,651 657,374 1,368,553 600,497 8,729,075 Cash and Cash Equivalents at End of Year $ 739,564 - 1,096,973 - 1,424,381 See accompanying Notes to the Financial Statements. 25 (Cont.) UNITED CITY OF YORKVILLE,ILLINOIS Statement of Cash Flows (Cont.) Proprietary Funds For the Year Ended April 30,2007 Business-Type Activities-Enterprise Funds Sanitary Water Improvement Sewer Improvement Water and Expansion Maintenance and Expansion Operating Fund Fund Fund Fund Total Reconciliation of Operating Income to Net Cash Provided(Used)by Operating Activities Operating Income $ 2,728,325 324,070 614,759 108,493 3,775,647 Adjustments to Reconcile Operating Income to Net Cash Provided(Used)by Operating Activities: Depreciation 120,007 525,897 645,904 Changes in Assets and Liabilities: Accounts Receivable (16,642) (7,710) (24,352) Other Assets (35,000) (35,000) Prepaid Expenses,Deposits and Other Assets Accounts Payable (2,758,517) (14,474) (1,233,199) 31,586 (3,974,604) Accruals and Other Liabilities 8,979 15,582 24,561 Net Cash Provided(Used)by Operating Activities $ (30,192) 421,940 (618,440) 638,848 412,156 Non-cash Transaction Developer Contributions $ 918,479 1,166,523 2,085,002 Long-Term Debt transferred from Governmental Activities $ 1,449,737 1,449,737 See accompanying Notes to the Financial Statements. 26 UNITED CITY OF YORKVILLE,ILLINOIS Statement of Fiduciary Net Assets Trust and Agency Funds April 30,2007 Pension Agency Trust Fund Fund Assets - Cash and Cash Equivalents $ 146,231 393,835 Investments 1,992,100 Receivables Interest Receivable 12,966 Accounts Receivable 419,564 Total Assets 2,151,297 813,399 Liabilities Due to Other Governments 813,399 Net Assets Held for Employees'Pension Benefits $ 2,151,297 See accompanying Notes to the Financial Statements. 27 UNITED CITY OF YORKVILLE,ILLINOIS Statement of Changes in Fiduciary Net Assets Pension Trust-Police Pension Trust Fund For the Year Ended April 30,2007 Additions Contributions Employer $ 248,988 Plan Members 206,099 Total Contributions 455,087 Investment Income Net Appreciation in Fair Value of Investments 54,502 Dividend Income 4,259 Interest Income 65,792 Less Investment Expense (9,104) Net Investment Income 115,449 Total Additions 570,536 Deductions Legal Expenses 1,086 Administrative Expenses 1,200 Total Deductions 2,286 Change in Net Assets 568,250 Net Assets-Beginning of Year 1,583,047 Net Assets-End of Year $ 2,151,297 See accompanying Notes to the Financial Statements. 28 'UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements April 30,2007 1. Summary of Significant Accounting Policies The United City of Yorkville (City) is an Illinois unit of local government. The financial statements includes all functions, programs and activities under control of the City Council. The City's major operations include public safety, highways and streets, sanitation, health, culture and recreation, public improvements and general administrative services. The City Council has oversight responsibility for the City, the Public Library and the Recreation Board. Oversight responsibility includes designation of management and all other control over operations of these entities. The financial statements of the City have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) as applicable to governments, as promulgated by the Governmental Accounting Standards Board (GASB). The following is a summary of the significant accounting policies: A. Reporting Entity The City of Yorkville has adopted the provision of Government Accounting Standards Board(GASB) Statement No. 14, The Financial Reporting Entity, under which the financial statements include all the organizations, activities, functions and component units for which the City is financially accountable. Financial accountability is defined as the appointment of a voting majority of the component unit's board,and either(1)the City's ability to impose its will over the component unit,or (2) the possibility that the component unit will provide a financial benefit to or impose a financial burden on the City. Included within the reporting entity as part of the primary government: City of Yorkville Public Library The Board of the City of Yorkville Public Library is appointed by the City's Mayor and the appointment approved by the City Council. Although the Library Board has taxing authority,its levy request must be included with the City's overall tax levy and is not considered legally separate from the City. City of Yorkville Park Board The City of Yorkville Park Board is appointed by the City's Mayor and the appointment approved by the City Council and is not considered legally separate from the City. Police Pension Fund The City established a Police Pension Fund during fiscal year 2002,in accordance with State Statutes, which requires such a fund for municipalities with populations in excess of 5,000. Credits which were earned by police employees in the IMRF plan were transferred to the fund. The Police Pension Employees Retirement System(PPERS)functions for the benefit of these employees and is governed by a five member pension board. Two members are appointed by the Mayor, one is elected from pension beneficiaries and two are elected from active police employees. The City and PPERS participants are obligated to fund all PPERS costs based upon actuarial valuations. The City's contribution will be funded through an annual property tax levy. The State of Illinois is authorized to establish benefit levels and the City is authorized to approve the actuarial assumptions used in the determination of contribution levels. Although it is legally separate from the City, the PPERS is reported as if it were part of the City because its sole purpose is to provide retirement benefits for the City's police employees. The PPERS is reported as a pension trust fund. 29 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements April 30,2007 1. Summary of Significant Accounting Policies(Cont.) B. Basis of Presentation The City's basic financial statements consist of government-wide statements,including a statement of net assets and a statement of activities,and fund financial statements, which provide a more detailed level of financial information. The government-wide focus is more on the sustainability of the City as an entity and the change in aggregate financial position resulting from activities of the fiscal period. Government-wide Financial Statements - The statement of net assets and the statement of activities display information about the City as a whole. In the government-wide statement of net assets,both the governmental and business-type activities columns are presented on a consolidated basis by column. These statements include the financial ..f the primary government, except for fiduciary activities. The effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues,are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. The government-wide statement of activities reflects both the direct expenses and net cost of each function of the City's governmental activities and business-type activities. Direct expenses are those that are clearly identifiable with a specific function. Program revenues include charges paid by the recipient for the goods or services offered by the program, grants and contributions that are restricted to meeting the operational or capital requirements of a particular program and interest earned on grants that is required to be used to support a particular program. Revenues, which are not classified as program revenues, are presented as general revenues of the City, with certain limited exceptions. The comparison of direct expenses with program revenues identifies the extent to which each government function or business segment is self-fmancing or draws from the general revenues of the City. Fund Financial Statements-The financial transactions of the City are recorded in individual funds. A fund is defined, as a fiscal and accounting entity with a self-balancing set of accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. Separate statements for each fund category— governmental, proprietary, and fiduciary—are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental and enterprise funds are aggregated and presented as nonmajor funds. Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings, result from nonexchange transactions or ancillary activities. C. Measurement Focus and Basis of Accounting The government-wide financial statements and fund financial statements for proprietary and fiduciary funds are reported using the economic resources measurement focus and the accrual basis of accounting. The economic resources measurement focus means all assets and liabilities (whether current or non-current) are included on the balance sheet and the operating statements present increases (revenues) and decreases (expenses) in total net assets. Under the accrual basis of accounting, revenues are recognized when earned, if measurable, and expenses are recognized as incurred,regardless of the timing of related cash flows. 30 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements Apri130,2007 1. Summary of Significant Accounting Policies(Cont) C. Measurement Focus and Basis of Accounting(Cont.) In accordance with GASB Statement No. 20, Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities that Use Proprietary Fund Accounting, the City applies all GASB pronouncements and all Financial Accounting Standards Board (FASB) Statements and Interpretations,Accounting Principles Board Opinions, and Accounting Research Bulletins issued on or before November 30, 1989,unless they conflict with GASB pronouncements. For purpose of the statement of cash flows, the City considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. "Cash and cash equivalents"includes cash on hand,savings accounts and checking accounts. The City has reported three categories of program revenues in the statement of activities (1) charges for services,(2)program-specific operating grants and contributions,and(3)program-specific capital grants and contributions. Program revenues are derived directly from the program itself or from external sources,such as the State of Illinois;they reduce the net cost of each function to be fmanced from the City's general revenues. For identifying the function to which program revenue pertains,the determining factor for charges for services is which function generates the revenue. For grants and contributions,the determining factor is the function to which the revenues are restricted. Eliminations have been made in the statement of net assets to remove the "grossing-up" effect on assets and liabilities within the governmental and business-type activities columns for amounts reported in the individual funds as interfund receivables and payables. Similarly, transfers between funds have been eliminated in the statement of activities. Amounts reported in the governmental or proprietary funds as receivable from or payable to fiduciary funds have been reclassified in the statement of net assets as accounts receivable or payable to external parties. Governmental fund fmancial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose the City considers revenues to be available if they are collected within sixty (60) days of the end of the current fiscal period. Revenues accrued at the end of the year include charges for services, licenses and permits, fines and forfeitures, intergovernmental revenues, investment earnings,property taxes, sales taxes and income taxes. All other revenue items are considered to be measurable and available only when cash is received by the government. Nonexchange transactions, in which the City receives value without directly giving equal value in return, include taxes,grants, and donations. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments,are recorded only when payment is due. Deferred revenue is reported on the governmental fund balance sheet. Deferred revenues arise when potential revenue does not meet both the measurable and available criteria. Deferred revenues also arise when resources are received prior to the government having a legal claim to them. In a subsequent period, when both recognition criteria are met, or when the government has a legal claim to the resources,the liability is removed and the revenue recognized. 31 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements April 30,2007 1. Summary of Significant Accounting Policies(Cont.) C. Measurement Focus and Basis of Accounting(Cont.) Proprietary funds separate all activity into two categories: operating and non-operating revenues and expenses. Operating revenues and expenses result from providing services and producing and delivering goods. Non-operating revenues and expenses include capital and noncapital financing activities and investing activities. When an expenditure/expense is incurred for purposes for which both restricted and unrestricted resources are available, it is the City's policy to apply restricted resources first, then unrestricted resources as needed. Differences occur from the manner in which the governmental activities and the government-wide financial statements are prepared due to the inclusion of capital asset and long-term debt activity. Governmental fund financial statements,therefore, include a reconciliation with brief explanations to better identify the relationship between the government-wide statements and the statements for governmental funds. The City reports the following major governmental funds: The General Fund is the general operating fund of the City. It is used to account for all financial resources,except those required to be accounted for in another fund. The Library Fund is used to record activity relating to the library. The board of the City of Yorkville Public Library is appointed by the City's Mayor and the appointment is approved by the City Council. Although the Library Board has taxing authority, its levy request must be included with the City's overall tax levy and is not considered legally separate from the City. Proprietary Funds The Enterprise Funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges;or(b)where the governing body has decided that periodic determination of revenues earned, expenses incurred and/or net income is appropriate for capital maintenance,public policy, management control, accountability or other purposes. The City reports the following major proprietary funds: Sanitary Improvement &Expansion Fund—This fund accounts for the construction of new sewer systems and improvement of the existing sewer systems. Revenues are generated through charges to users based on sewer consumption. Sewer Maintenance Fund—This fund accounts for the operation and maintenance of the City's owned sewer distribution system. Revenues are generated through charges to users based on sewer consumption. 32 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements April 30,2007 1. Summary of Significant Accounting Policies(Cont.) C. Measurement Focus and Basis of Accounting(Cont.) Water Improvement & Expansion Fund — This fund accounts for the construction of new water systems and improvement of the existing water systems. Revenues are generated through charges to users based on water consumption. Water Fund—This fund accounts for the construction,operation,and maintenance of the City's owned water distribution system. Revenues are generated through charges to users based on water consumption. Fiduciary Funds Trust and Agency Funds are used to account for assets held by the Government in a trustee capacity or as an agent for individuals,private organizations,other governments and/or other funds. These include pension trust and agency funds. Pension trust funds account for the activities of the City's public safety employees' retirement system, which accumulates resources for pension benefit payments to qualified public safety employees. Agency funds are custodial in nature (assets equal liabilities)and do not involve measurement of results of operations. In addition to the major funds mentioned above,the City uses the following fund types: Special Revenue Funds — Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted to expenditures for specified purposes. The Village reports nine Special Revenue funds. Debt Service Fund—The Debt Service Fund is used to account for the accumulation of resources for, and the payment of,general long-term debt principal,interest and related costs. Capital Projects Fund — The Capital Projects Fund is used to account for financial resources segregated for the acquisition or construction of major capital facilities other than those financed by enterprise operations. 33 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements April 30,2007 1. Summary of Significant Accounting Policies(Cont.) D. Budgets and Budgetary Accounting Budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America("GAAP"), except for depreciation expense in proprietary funds. Annual budgets are adopted for the General, Library, Motor Fuel Tax, Land Cash, Sewer Maintenance, Land Acquisition, Debt Service, Parks and Recreation Equipment Capital, Public Works Equipment Capital, Police Equipment Capital, Parks and Recreation, Municipal Building, Fox Industrial, Countryside TIF, Sanitary Improvement Expansion, Water Improvement Expansion and Water Operating. All annual appropriations lapse at fiscal year end. The City follows these procedures in establishing the budgetary data reflected in the financial statements: 1. Prior to May 1,the Mayor submits to the City Council the proposed budget for the fiscal year commencing the following May 1. The operating budget includes proposed expenditures and the means of financing them. 2. Public hearings are conducted at the City Offices to obtain taxpayer comments. 3. Prior to May 1,the budget is legally adopted by a vote of the City Council through passage of an ordinance. 4. Formal budgetary integration is employed as a management control device during the year for the General Fund,Special Revenue Funds,Debt Service Fund and Capital Projects Funds. The budget officer is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that alter the total expenditures of any fund must be approved by the City Council. 34 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements April 30,2007 1. Summary of Significant Accounting Policies(Cont.) E. Capital Assets Capital assets,which include property,plant,equipment,and infrastructure assets(e.g.,roads,bridges and similar items),are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the City as assets with an initial, individual cost above a set dollar threshold based on the asset type (see chart below). All capital assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Donated capital assets are recorded at estimated fair market value at the date of donation. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. All reported capital assets except land and construction in progress are depreciated. Depreciation on all assets is provided on the straight-line-basis over Vc -._ following estimated useful live: Estimated Capitalization Useful Threshold Lives Land $ 25,000 N/A Land Improvements 20,000 N/A Site Improvements 20,000 3-50 years Buildings 50,000 10-50 years Building Improvements 25,000 10-20 years Vehicles,Machinery and Equipment 5,000 3 -10 years Software 25,000 2-7 years Infrastructure-Street Network 50,000 30-40 years Infrastructure-Water Network 75,000 20-75 years Infrastructure-Sanitary Network 75,000 25-60 years Infrastructure-Storm Sewer 50,000 20-60 years F. Investments Investments are recorded at fair value. Fair value for the investments in Illinois Funds is the same as the value of the pool shares. State statute requires the State Treasurers Illinois Funds to comply with the Illinois Public Funds Investment Act. G. Allowance for Uncollectible Taxes No provision for uncollectible taxes on the current year's levy has been provided,based on the City's collection experience. The City's policy is to write-off uncollected taxes receivable of prior years. H. Estimates Management uses estimates and assumptions in preparing fmancial statements. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenditures. Actual results could differ from those estimates. 35 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements April 30,2007 1. Summary of Significant Accounting Policies(Cont.) I. Property Tax Revenue Recognition Property taxes attach as an enforceable lien on January 1. They are levied in September(by passage of a Tax Levy Ordinance). Tax bills are prepared by the County and issued on or about February 1 and on or about.August 1 the following year. They are payable in two installments on or about March 1 and on or about September 1 the following year. The County collects such taxes and remits them periodically. Property tax revenues are recognized when they become both measurable and available. Proprietary and pension trust fund property tax revenues are recorded on the full accrual method of accounting. Property tax revenue recorded during the current fiscal year represents receipts of the 2005 tax levy. The entire 2006 property tax levy has been reflected as deferred revenue even though a portion of the levy was collected prior to April 30, as it is the City's policy to recognize this revenue as available for the 2007-08 fiscal year. J. Interfund Receivables and Payables Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either"Interfund Payables/Receivables"for the current portion of interfund loans or"Advances to/from Other Funds" for the non-current portion of interfund loans. Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as "Internal Balances." Noncurrent advances between funds, if any, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources. K. Compensated Absences Vested or accumulated vacation leave that is expected to be liquidated with expendable available financial resources is reported as an expenditure and fund liability of the governmental fund that will pay it. The government-wide financial statements record unused vacation leave as expenses and liabilities when earned by employees. Vested or accumulated vacation leave of proprietary funds is recorded as an expense and liability of those funds as the benefits accrue to employees. In addition, an accrual for sick time has been made in long-term liabilities for eligible employees. The City's policy allows employees who have been employed by the City for ten years or more to receive payment for 50%of their unused accumulated sick time at retirement. L. Long-Term Debt In the government-wide financial statements and in the proprietary funds in the fund financial statements, long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities and proprietary fund type financial statements. Bonds payable are reported at face value. Net bond premiums,discounts,and/or issuance costs are reported as deferred charges and amortized over the term of the related debt. In the fund financial statements,governmental fund types recognize bond premiums and discounts,as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other fmancing uses. Issuance costs are reported as debt service expenditures. 36 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements April 30,2007 1. Summary of Significant Accounting Policies(Cont.) M. Fund Equity/Net Assets In the fund financial statements,governmental funds report reservations of fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Designations of fund balance represent tentative management plans that are subject to change. Net assets represent the difference between assets and liabilities. Net assets invested in capital assets, net of related debt consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of any borrowing used for the acquisition construction of improvements of those assets. Net assets are reported as restricted when thro art-��-rmtations imposed on their use either through the enabling legislation adopted by the City or through external restrictions imposed by creditors,grantors,laws,or regulations of other governments. N. Assets Held for Others In June of 2004,the City entered into an intergovernmental agreement with Yorkville-Bristol Sanitary District for design and construction of the Rob Roy Creek Interceptor. At the date of completion,the Yorkville-Bristol Sanitary District will own and maintain the Interceptor.All costs associated with the construction of the infrastructure asset are recorded as Assets Held for Others in the City's financial statements. As of April 30, 2007,the balance of this project was $11,091,000 reported in the Sewer Maintenance Fund. In connection with this project, the City issued a general obligation alternate revenue source bond, series 2005D, in fiscal year 2006 for $11,300,000. See footnote 6 for more information on this long term debt issue. 2. Legal Compliance and Accountability The following funds had deficit fund equity: Deficit Nonmajor Special Revenue Fund Land Cash $ (251,283) Capital Projects Fund Municipal Building (276,107) Debt Service (100,567) Water Improvement&Expansion (1,472,375) The following funds had an excess of expenditures over budget: Excess Nonmajor Special Revenue Funds Land Cash $ 63,248 Parks and Recreation 1,383 37 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements April 30,2007 3. Deposits and Investments A. Cash The carrying amount of cash, excluding the Pension Trust Fund, was $14,105,351 at April 30,2007, while the bank balances were$14,296,113. The account balances at the banks were insured either by the Federal Deposit Insurance Corporation (FDIC) for $100,000 or collateralized with securities of the U.S. Government or with letters of credit issued by the Federal Home Loan Bank held in the City's name by financial institutions acting as the City's agent. At April 30, 2007, the Pension Trust Fund's carrying amount of cash was $96,792 and the bank balances was$96,792. The entire balance was covered under FDIC insurance as of April 30,2007. B. Certificates of Deposit Certificates of Deposit,excluding the Pension Trust Fund,amounted to$52,005 at April 30,2007. In accordance with the City's policy, certificates of deposit were collateralized with securities of the U.S. Government in an amount equal to 110% of the funds on deposit. All investment collateral is held in safekeeping in the City's name by financial institutions acting as the City's agent. Collateral is priced to market semi-monthly and monitored regularly with additional collateral requested as necessary. C. Investments(excluding Pension Trust Fund) The investments which the City may purchase are limited to the following: savings,checking,money market accounts, certificate of deposits, and the Illinois Funds Money Market Fund and prime Fund. Any other type of investment will require City Council approval. All investments shall be as authorized in the Illinois Compiled Statutes regarding the investment of public funds. Except for amounts disclosed above,as of April 30,2007,the City did not have any funds in investments. Interest Rate Risk. The City's policy states that a variety of financial instruments and maturities, properly balanced, will help to ensure liquidity and reduce risk or interest rate volatility and loss of principal. The policy does not state specific limits in investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. Credit Risk. Investments shall be made with judgment and care,under circumstances then prevailing, which persons of prudence, discretion, and intelligence exercise in management of their own affairs, not for speculation,but for investment,considering the safety of their capital, as well as the probable income to be derived. The standard of prudence to be used by investment officials shall be the `prudent person'standard and shall be applied in the context of managing an overall portfolio. 38 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements April 30,2007 3. Deposits and Investments(Cont.) C. Investments(excluding Pension Trust Fund)(Cont.) Custodial Credit Risk. For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The City's investment policy requires that all amounts in excess of any insurance limits be collateralized by approved securities or surety bonds issued by top-rated insurers,having a value of at least 110%of the deposits. Collateral is required as security whenever deposits exceed the insurance limits of the FDIC. Repurchase agreements must also be collateralized in the amount of 105% of market value of principal and accrued interest. Collateral shall be held at an independent,third party institution in the name of the City. The third party institution shall comply with all qualifications and requirements as sei cutI -in the Illinois Complied Statutes 30 ILCS 235/6. Concentration of Credit Risk. The City's policy states that a variety of financial instruments and maturities, properly balanced, will help to ensure liquidity and reduce risk or interest rate volatility and loss of principal. Diversifying instruments and maturities will avoid incurring unreasonable risks in the investment portfolio regarding specific security types, issuers or individual financial institutions. The City shall diversify to the best of its ability based on the type of funds invested and the cash flow needs of those funds. The City places no limit on the amount the City may invest in any one issuer. D. Police Pension Investments The Pension Trust Fund is authorized to invest in investments permitted under Section 3-135 of the Illinois Police Pension Code (40 ILCS 5/1-101), which includes the following: (1) interest bearing bonds or tax anticipation warrants of the United States, of the State of Illinois, or of any county, township or Municipal Corporation of the State of Illinois, (2) Insurance withdrawable capital accounts of State chartered savings and loan associations, (3) insured withdrawable capital accounts of federal chartered savings and loan associations if the withdrawable capital accounts are insured by the Federal Savings and Loan Insurance Corporation, (4) insured investments in credit union, (5) savings accounts or certificates of deposit of national or state banks,(6)securities described in section 1-113 of the Illinois Code, (7) contracts and agreements supplemental thereto providing for investments in the general account of a life insurance company authorized to do business in the State of Illinois, (8) separate accounts of a life insurance company authorized to do business in Illinois, comprised of common or preferred stocks, bonds, or money market instruments and (9) federal national mortgage association(FNMA)and student loan marketing association(SLMA). The Pension Trust Fund's primary objective in dealing with investments is safety, liquidity, and return on investments. Safety is foremost objective and investments shall be undertaken in a manner that seeks to insure the preservation of the capital. The investment portfolio shall remain sufficiently liquid to enable the Fund to meet all operating requirements that might be reasonably anticipated. Assets will be invested to achieve attractive real rates of return. 39 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements April 30,2007 3. Deposits and Investments(Cont.) D. Police Pension Investments(Cont.) The following schedule reports the fair values and maturities for Pension Trust Fund's investments at April 30,2007: Investment Maturities Fair Less Than 1 to 5 6 to 10 Investment Type Value One Year Years Years Fixed Income Securities U.S.Treasuries 6S7;R65 114,126 331,833 Federal Home Loan Mortgages 440,145 257,699 182,447 Federal National Mortgage 454,328 265,436 109,748 Federal National Mortgage Association 220,642 Total Fixed Income Securities 1,772,980 114,126 854,968 292,195 Equities 219,120 Total Investments $ 1,992,100 Interest Rate Risk. The Pension Trust Fund's investment policy states that no more than 5%of plan assets shall be invested in illiquid,long-term investments. Such investments may include certificates of deposits and guaranteed insurance contracts. Any other plan holding which would have a noticeable impact on market price in whole or in part is also defined as illiquid. Credit Risk. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. The Pension Trust Fund help limits its exposure to credit risk by primarily investing in securities issued by the United States Government and/or its agencies that are implicitly guaranteed by the United States Government. The investments in the securities of the United States Government agencies were all rated Triple A by Standard & Poor's and by Moody's Investor Services. The Pension Trust Fund's policy prescribe to the"prudent person"rule which states,`Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the primary objective of safety as well as the second objective of the attainment of market rates of return". Custodial Credit Risk. For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the Pension Trust Fund will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The Pension Trust Fund's investment policy does not state specific collateral requirements. Concentration of Credit Risk. There is a risk of loss attributed to the magnitude of the Fund's investment in a single issuer. The Fund does not have a formal policy with regards to concentration risk for investments. As of April 30, 2007, the Pension Trust Fund had over 5% of net plan assets invested in various agency securities and equities as listed below. Although agency investments represent a large portion of the portfolio, the investments are diversified by maturity dates and as mentioned below are backed by the issuing organization. 40 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements April 30,2007 3. Deposits and Investments(Cont.) D. Police Pension Investments(Cont.) The following investments exceeded 5%of Pension Fund investments: Description Amount Investments Fixed Income Securities U.S.Treasury Note $ 108,619 5.42% U.S.Treasury Note 103,289 5.19% Federal Home Loan Mortgage 112,882 5.67% Federal Nationai iviii mage 109,748 5.51% Federal National Mortgage Association 100,851 5.06% Equities Selected American Shares 107,618 5.42% Reconciliation of Note to Financial Statements Per Financial Statement Notes: City's Cash and Investments Total Carrying Amount of the City's Deposits From Above $14,105,351 Total Carrying Amount of the City's Certificate of Deposits From Above 52,005 Total Carrying Amount of the City's Cash on Hand 535 Police Pension Cash and Investments Total Carrying Amount of the Pension's Deposits From Above 96,792 Total Carrying Amount of the Pension's MMF'sFrom Above 49,439 Total Carrying Amount of the Pension's InvestmentsFrom Above 1,992,100 Total Cash and Investments From Above $16,296,222 Per Financial Statements: Statement of Net Assets-Cash and Cash Equivalents $13,764,056 Statement of Fiduciary Net Assets-Cash and Cash Equivalents Pension Trust Fund 146,231 Agency Fund 393,835 Statement of Fiduciary Net Assets-Investments Pension Trust Fund 1,992,100 Total Cash and Investments Per Financial Statements $16,296,222 41 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 4. Receivables The following is a summary of other taxes, due from other governments, accounts, notes, and other receivables by fund type at April 30,2007. Governmental Activities: Total Special Statement of General Revenue Net Assets Intergovernmental Receivable Personal Property Tax $ 4,130 4,130 Illinois Tncnme Tax 334,545 334,545 �. Illinois Local Use Tax 32,833 32,833 Illinois Sales Tax 633,716 633,716 Utility Tax 259,659 259,659 Traffic Fines 14,005 14,005 Illinois Motor Fuel Tax 27,768 27,768 Total Intergovernmental Receivable $ 1,278,888 27,768 1,306,656 Accounts Receivable Customer Accounts Receivable $ 44,737 44,737 Other Accounts Receivable 1,165,358 1,165,358 Total Accounts Receivable $ 1,210,095 - 1,210,095 Business-Type Activities: Enterprise Accounts Receivable Customer Accounts Receivable $ 401,196 42 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 5. Capital Assets Governmental Activities Restated Balances Balance,May 1 April 30, 2006 Additions Deletions Adjustments 2007 Capital Assets Not Being Depreciated Land $ 28,745,564 60,046 28,805,610 Construction in Progress 3,376,466 5,946,600 9,323,066 32,122,030 6,006,646 - - 38,128,676 Capital Assets Being Depreciated __ Buildings 4,688,221 443,184 5,131,405 Equipment 3,516,461 1,590,469 (535,000) (666,775) 3,905,155 Vehicles 1,554,788 526,112 399,775 2,480,675 Infrastructure 21,579,693 2,425,268 24,004,961 31,339,163 4,985,033 (535,000) (267,000) 35,522,196 Less Accumulated Depreciation For Buildings 1,007,902 98,339 1,106,241 Equipment 1,199,678 268,910 (64,700) (151,744) 1,252,144 Vehicles 971,235 353,273 113,044 1,437,552 Infrastructure 6,947,201 651,209 7,598,410 10,126,016 1,371,731 (64,700) (38,700) 11,394,347 Total Capital Assets Being Depreciated,Net 21,213,147 3,613,302 (470,300) (228,300) 24,127,849 Governmental Activities Capital Assets,Net $ 53,335,177 9,619,948 (470,300) (228,300) 62,256,525 Depreciation expense of $1,371,731 was charged to the governmental activities functional expense categories as follows: Governmental Activities Depreciation General Government $ 82,727 Public Safety 97,418 Public works 921,404 Library 7,400 Parks and Recreation 262,782 $ 1,371,731 43 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 5. Capital Assets Business-Type Activities Restated Balances Balance,May 1 April 30, 2006 Additions Deletions Adjustments 2007 Capital Assets Not Being Depreciated Land $ 615,376 615,376 Construction in Progress 8,394,628 1,852,180 (5,231,286) 5,015,522 9,010,004 1,852,180 - (5,231,286) 5,630,898 Capital Assets Being Depreciated Equipment 15,826,105 2,683,563 18,509,668 Infrastructure 11,434,751 2,085,002 2,814,723 16,334,476 27,260,856 2,085,002 - 5,498,286 34,844,144 Less Accumulated Depreciation For Equipment 2,195,898 377,932 46,033 2,619,863 Infrastructure 978,894 267,972 (7,333) 1,239,533 3,174,792 645,904 - 38,700 3,859,396 Total Capital Assets Being Depreciated,Net 24,086,064 1,439,098 - 5,459,586 30,984,748 Business Type Activities Capital Assets,Net $ 33,096,068 3,291,278 - 228,300 36,615,646 Depreciation expense of$525,897 and $120,007 was charged to the water functional expense and sewer functional expense categories,respectively. 44 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 6. Changes in Long-Term Debt Debt service payments are paid from the Debt Service Fund for governmental activities and from the Water Operating and Sewer Maintenance Funds for business-type activities. The following is a summary of changes in the long-term debt of the City for the year ended April 30,2007: Governmental Activities Obligations Obligations Outstanding Outstanding Due April 30, April 30, Within 2006 Additions Reductions 2007 One Year General Obligation Alternate Revenue Source Bonds Series of 2002 $ 465,000 60,000 405,000 60,000 Series of 2005 3,525,000 3,525,000 Series of 2005A 3,825,000 30,000 3,795,000 160,000 Series of 2005B 7,250,000 7,250,000 Series of 2006 1,500,000 1,500,000 Total General Obligation Alternate Revenue Source Bonds 15,065,000 1,500,000 90,000 16,475,000 220,000 Debt Certificates Series of 2002A Refunding 1,135,000 975,000 160,000 50,000 Series of 2004C 600,000 65,000 535,000 75,000 Total Debt Certificates 1,735,000 - 1,040,000 695,000 125,000 Other Debt Conover Sewer Recapture 1,890 1,890 Compensated Absences 297,433 16,796 125,056 189,173 Total Other Debt 299,323 16,796 125,056 191,063 - $ 17,099,323 1,516,796 1,255,056 17,361,063 345,000 45 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 6. Changes in Long-Term Debt(Cont.) Business-Type Activities Obligations Obligations Outstanding Outstanding Due April 30, April 30, Within 2006 Additions Deletions 2007 One Year General Obligation Alternate Revenue Source Bonds Series of 2004B $ 3,380,000 125,000 3,255,000 135,000 Series of 2005C 2,000,000 35,000 1,965,000 75,000 Series of 2005D 11,300,000 11,300,000 Series of 2007A Refunding 3,020,000 3,020,000 30,000 Total General Obligation Alternate Revenue Source Bonds 16,680,000 3,020,000 160,000 19,540,000 240,000 Debt Certificates Series of 2002 Capital Appreciation* 3,394,594 117,325 2,563,458 948,461 35,000 Series of 2003-IRBB 1,875,000 80,000 1,795,000 80,000 Series of 2003 4,800,000 4,000,000 800,000 Series of 2004A 1,465,000 140,000 1,325,000 145,000 Series of 2006A Refunding 5,555,000 5,555,000 5,000 Total Debt Certificates 11,534,594 5,672,325 6,783,458 10,423,461 265,000 Loans Payable IEPA Loan L17-013000 239,477 30,680 208,797 31,787 IEPA Loan L17-115300 1,210,260 75,775 1,134,485 77,778 IEPA Loan L17-156300 1,409,385 1,409,385 56,880 Total Loans Payable 1,449,737 1,409,385 106,455 2,752,667 166,445 Other Debt Compensated Absences 21,861 37,790 14,245 45,406 36,189 29,686,192 10,139,500 7,064,158 32,761,534 707,634 *Note: $92,235 of the additions for this bond represents the accretion of interest. 46 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 6. Changes in Long-Term Debt(Cont.) Reconciliation to Statement of Net Assets: Governmental Business-Type Activities Activities Total Long-term Obligations Due Within One Year Bonds Payable $ 220,000 240,000 460,000 Loans Payable 166,445 166,445 Debt Certificates Payable 125,000 265,000 390,000 Compensated Absences 233,431 36,189 269,620 Long-term Obligations Due in More than One Year Bonds Payable 16,255,000 19,300,000 35,555,000 Loans Payable 1,890 2,586,224 2,588,114 Debt Certificates Payable 570,000 10,158,461 10,728,461 Compensated Absences 189,173 9,217 198,390 Total Debt $ 17,594,494 32,761,536 50,356,030 Governmental Activities: General Obligation Alternate Revenue Source Bonds Series of 2002 $625,000 payable to BNY Midwest Trust Company at an interest rate ranging from 3.00% to 4.75% and maturing December,2012. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 60,000 18,015 78,015 2009 65,000 15,556 80,556 2010 65,000 12,793 77,793 2011 70,000 9,933 79,933 2012 70,000 6,783 76,783 2013 75,000 3,563 78,563 $ 405,000 66,641 471,641 47 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 6. Changes in Long-Term Debt(Cont) Governmental Activities(Cont.): General Obligation Alternate Revenue Source Bonds(Cont.) Series of 2005 $3,525,000 payable to BNY Midwest Trust Company at an interest rate ranging from 3.50%to 4.35%and maturing December,2024. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 142,868 142,868 2009 142,868 142,868 2010 165,000 142,868 307,868 2011 170,000 137,093 307,093 2012 175,000 131,143 306,143 2013-2017 970,000 550,373 1,520,373 2018-2022 1,185,000 337,833 1,522,833 2023-2025 860,000 75,348 935,348 $ 3,525,000 1,660,393 5,185,393 Series of 2005A $3,825,000 payable to BNY Midwest Trust Company at an interest rate ranging from 4.00%to 4.375%and maturing December,2022. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 160,000 156,779 316,779 2009 170,000 150,379 320,379 2010 175,000 143,579 318,579 2011 185,000 136,579 321,579 2012 195,000 129,179 324,179 2013-2017 1,130,000 520,894 1,650,894 2018-2022 1,445,000 266,241 1,711,241 2023 335,000 14,657 349,657 $ 3,795,000 1,518,287 5,313,287 48 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 6. Changes in Long-Term Debt(Cont) Governmental Activities(Cont.): General Obligation Alternate Revenue Source Bonds(Cont.) Series of 2005B $7,250,000 payable to BNY Midwest Trust Company at an interest rate ranging from 4.00%to 4.75%and maturing December,2024. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 321,125 321,125 2009 25,000 321,225 346,225 2010 25,000 320,125 345,125 2011 75,000 319,125 394,125 2012 175,000 316,125 491,125 2013-2017 1,920,000 1,409,625 3,329,625 2018-2022 2,855,000 927,931 3,782,931 2023-2025 2,175,000 209,950 2,384,950 $ 7,250,000 4,145,231 11,395,231 Series of 2006 $1,500,000 payable to BNY Midwest Trust Company at an interest rate ranging from 4.75%to 4.80%and maturing December,2024. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 100,810 100,810 2009 50,000 71,300 121,300 2010 150,000 68,925 218,925 2011 150,000 61,800 211,800 2012 175,000 54,675 229,675 2013-2017 400,000 181,938 581,938 2018-2022 300,000 111,875 411,875 2023-2025 275,000 27,463 302,463 $ 1,500,000 678,785 2,178,785 49 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 6. Changes in Long-Term Debt(Cont.) Governmental Activities(Cont.): Debt Certificates Series of 2002A Refunding $1,280,000 payable to BNY Midwest Trust Company at an interest rate ranging from 2.15%to 5.15% and maturing January, 2022. During fiscal year 2007, $925,000 of these Certificates were refunded from the proceeds of the Series of 2006A Refunding Debt Certificates. After the partial refunding, the Certificates bear an interest rate of 4.0%and mature in January,2010. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 50,000 6,400 56,400 2009 55,000 4,400 59,400 2010 55,000 2,200 57,200 $ 160,000 13,000 173,000 Series of 2004C $650,000 payable to Bernardi Securities at an interest rate ranging from 3.80% to 5.00% and maturing December,2012. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 75,000 22,820 97,820 2009 85,000 19,745 104,745 2010 90,000 16,515 106,515 2011 95,000 12,825 107,825 2012 95,000 8,740 103,740 2013 95,000 4,465 99,465 $ 535,000 85,110 620,110 Loans Payable Conover Sewer Recapture $1,890 owed to John Conover as reimbursement for sewer extensions. The loan is due in FY 2023. 50 - UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 6. Changes in Long-Term Debt(Cont.) Business-Type Activities: General Obligation Alternate Revenue Source Bonds Series of 2004B(Alternate Revenue Service) $3,500,000 payable to BNY Midwest Trust Company for improvements to the Waterworks and Sewerage System of the City. The Series 2004B G.O. Bonds bear interest ranging from 2.50% to 4.00%. The principal matures December 30,2018. Debt service to maturity__ _., uws: Year Ended April 30 Principal Interest Total 2008 $ 135,000 114,513 249,513 2009 140,000 111,138 251,138 2010 145,000 107,288 252,288 2011 155,000 103,300 258,300 2012 160,000 98,650 258,650 2013-2017 1,630,000 379,375 2,009,375 2018-2019 890,000 53,800 943,800 $ 3,255,000 968,064 4,223,064 Series of 2005C $2,000,000 payable to BNY Midwest Trust Company at an interest rate ranging from 3.5% to 5.5% and maturing December,2024. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 75,000 88,925 163,925 2009 80,000 86,300 166,300 2010 80,000 83,500 163,500 2011 85,000 80,700 165,700 2012 90,000 77,725 167,725 2013-2017 500,000 334,875 834,875 2018-2022 615,000 220,525 835,525 2023-2025 440,000 48,950 488,950 $ 1,965,000 1,021,500 2,986,500 51 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 6. Changes in Long-Term Debt(Cont) Business-Type Activities(Cont.): General Obligation Alternate Revenue Source Bonds(Cont.) Series of 2005D $11,300,000 payable to BNY Midwest Trust Company at an interest rate of 4.150% and maturing December,2016. This bond was issued to finance the construction of the Rob Roy Creek Interceptor,which the City agreed to fund as part of an intergovernmental agreement with the Yorkville-Bristol Sanitary District dated June of 2004. Principal and interest payments for this bond shall be paid from sewer rnnnPr1fns fees,infrastructure participation fees,and,if those sources are not sufficient,property taxes. As of April 30,2007,no such taxes have been extended by the City. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 468,950 468,950 2009 468,950 468,950 2010 1,000,000 468,950 1,468,950 2011 1,000,000 427,450 1,427,450 2012 1,600,000 385,950 1,985,950 2013-2016 7,700,000 954,500 8,654,500 $ 11,300,000 3,174,750 14,474,750 52 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 6. Changes in Long-Term Debt(Cont.) Business-Type Activities(Cont.): General Obligation Alternate Revenue Source Bonds(Cont.) Series of 2007A Refunding $3,020,000 payable to The Bath of New York Trust Company at an interest rate ranging from 4.0% to 4.25%and maturing December,2022. The proceeds from this bond issue were used to refund a portion of the Series of 2003 Debt Certificates. Debt service to maturity is as follows: -- -- - — Year Ended April 30 Principal Interest Total 2008 $ 30,000 104,871 134,871 2009 10,000 125,066 135,066 2010 10,000 124,666 134,666 2011 10,000 124,266 134,266 2012 10,000 123,866 133,866 2013-2017 70,000 611,873 681,873 2018-2022 2,130,000 510,825 2,640,825 2023 750,000 30,000 780,000 $ 3,020,000 1,755,433 4,775,433 53 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 6. Changes in Long-Tenn Debt(Cont.) Business-Type Activities(Cont.): Debt Certificates Series 2002 Capital Appreciation Debt Certificates During fiscal year 2003, the City issued $2,899,365 in capital appreciation debt certificates. During fiscal year 2007, a portion of these Certificates were refunded with the proceeds from the Series of 2006A Refunding Debt Certificates. The Series 2002 Certificates outstanding as of April 30, 2007 totaling $948,461 bear interest ranging from 2.5%to 4.5%. Interest is not paid but rather accretes to principal each May 1. After the partial refunu:ub, prir.cipai matures on May 1, 2004 - May 1, 2012 in accreted values totaling$1,105,000. The debt payment schedule to maturity for the Capital Appreciation Debt Certificates is as follows: Fiscal Series 2002 Capital Year Appreciation Debt Certificates Ended Principal April 30 Accretion Repayment 2008 $ 39,651 35,000 2009 39,013 60,000 2010 34,787 145,000 2011 27,200 215,000 2012 15,888 285,000 2013 365,000 $ 156,539 1,105,000 Accreted Value at April 30,2007 $ 948,461 54 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont) April 30,2007 6. Changes in Long-Term Debt(Cont) Business-Type Activities(Cont.): Debt Certificates(Cont.) Series 2003 Illinois Rural Bond Bank $2,035,000 payable to U.S. Bank National Association at an interest rate ranging from 1.60% to 5.20%and maturing February 1,2023. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 80,000 81,795 161,795 2009 85,000 79,475 164,475 2010 85,000 76,713 161,713 2011 90,000 73,653 163,653 2012 95,000 70,143 165,143 2013-2017 530,000 286,568 816,568 2018-2022 675,000 146,753 821,753 2023 155,000 7,920 162,920 $ 1,795,000 823,020 2,618,020 55 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 6. Changes in Long-Term Debt(Cont.) Business-Type Activities(Cont.): Debt Certificates(Cont.) Series 2003 Debt Certificates $4,800,000 payable to BNY Midwest Trust Company at an interest rate ranging from 3.80%to 5.00%and maturing December 15, 2022. The Series 2003 Debt Certificates are being issued to fmance improvements to the City's water system. During fiscal year 2007, $4,000,000 of this issue was refunded by the proceeds from the Series of 2006A Refunding Debt Certificates and the Series of 2007A General Obligation Refunding Bonds. After the partial refunding, the Certificates bear an interest rate=wg ; from 3.80% to 4.35%and mature in December,2018. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 33,150 33,150 2009 33,150 33,150 2010 33,150 33,150 2011 33,150 33,150 2012 33,150 33,150 2013-2017 400,000 142,550 542,550 2018-2019 400,000 30,350 430,350 $ 800,000 338,650 1,138,650 Series 2004A Debt Certificates $1,600,000 payable to BNY Midwest Trust Company at an interest rate ranging from 1.40%to 3.60% and maturing December 30, 2014. The Series 2004A Debt Certificates are being issued to provide funds to extend sanitary sewer services. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 145,000 38,948 183,948 2009 150,000 35,975 185,975 2010 155,000 32,525 187,525 2011 160,000 28,573 188,573 2012 170,000 24,093 194,093 2013-2015 545,000 38,627 583,627 $ 1,325,000 198,741 1,523,741 56 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 6. Changes in Long-Term Debt(Cont.) Business-Type Activities(Cont.): Debt Certificates(Cont.) Series 2006A Refunding Debt Certificates $5,555,000 payable to The Bank of New York Trust Company for the partial refunding of the Series of 2002 Capital Appreciation Debt Certificates, Series of 2002A Debt Certificates, and Series of 2003 Debt Certificates. The Series of 2006A Certificates bear interest at a rate ranging from 4.0%to 4.20%and mature in December,2022. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 5,000 233,324 238,324 2009 10,000 226,206 236,206 2010 10,000 225,806 235,806 2011 70,000 225,406 295,406 2012 70,000 222,606 292,606 2013-2017 2,075,000 942,631 3,017,631 2018-2022 3,060,000 441,531 3,501,531 2023 255,000 10,518 265,518 $ 5,555,000 2,528,030 8,083,030 57 - UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 6. Changes in Long-Tenn Debt(Cont.) Business-Type Activities(Cont.): Loans Payable IEPA Loan L17-013000 $549,081 payable to the Illinois Environmental Protection Agency for sewer construction assistance at 3.58%interest,maturing in January of 2013. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 31,787 7,193 38,980 2009 32,935 6,045 38,980 2010 34,125 4,855 38,980 2011 35,357 3,623 38,980 2012 36,635 2,345 38,980 2013 37,958 1,023 38,981 $ 208,796 25,085 233,881 IEPA Loan L17-115300 $1,656,809 payable to the Illinois Environmental Protection Agency for sewer construction assistance at 2.625%interest,maturing in September of 2019. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 77,778 29,273 107,051 2009 79,833 27,218 107,051 2010 81,942 25,109 107,051 2011 84,107 22,944 107,051 2012 86,329 20,721 107,050 2013-2017 467,092 68,162 535,254 2018-2020 257,404 10,223 267,627 $ 1,134,485 203,650 1,338,135 58 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 6. Changes in Long-Term Debt(Cont.) Business-Type Activities(Cont.): Loans Payable(Cont.) IEPA Loan L17-156300 $1,409.386 payable to the Illinois Environmental Protection Agency for sewer construction assistance at 2.50%interest,maturing in August of 2026. Debt service to maturity is as follows: Year Ended April 30 Principal Interest Total 2008 $ 56,880 43,618 100,498 2009 58,311 33,450 91,761 2010 59,778 31,983 91,761 2011 61,281 30,480 91,761 2012 62,823 28,938 91,761 2013-2017 338,632 120,175 458,807 2018-2022 383,423 75,384 458,807 2023-2027 388,258 22,668 410,926 $ 1,409,386 386,696 1,796,082 59 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 7. Transfers The following transfers were made during the fiscal year between funds within the primary government: Transfers Transfers In Out General Library 35,430 Nonmajor Governmental; $ 16,000 1,605,015 Water Improvement&Expansion 200,000 220,000 Sanitary Improvement&Expansion 150,000 150,000 Water 1,175,000 Sewer Maintenance 70,000 Total General 1,611,000 2,010,445 Library General 35,430 Nonmajor Governmental General 1,605,015 Library 16,000 Nonmajor Governmental 270,990 270,990 Water 50,000 Sewer Maintenance 30,000 Total Nonmajor Governmental 1,956,005 286,990 Water Improvement&Expansion General 220,000 200,000 Water 1,980,385 Sewer Maintenance 107,051 Total Water Improvement&Expansion 220,000 2,287,436 Sanitary Improvement&Expansion General 150,000 150,000 Nonmajor Governmental 640,041 Sewer Maintenance 174,559 Total Sanitary Improvement&Expansion 150,000 964,600 Water General 1,175,000 Nonmajor Governmental 50,000 Water Improvement&Expansion 1,980,385 Total Water 1,980,385 1,225,000 Sewer Maintenance General 1,519,737 Nonmajor Governmental 30,000 Water Improvement&Expansion 107,051 Sanitary Improvement&Expansion 814,600 Total Sewer Maintenance 921,651 1,549,737 • Total $ 6,874,471 8,324,208 60 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 7. Transfers(Cont.) The following transfers were made during the fiscal year between funds within the primary government: Purpose of significant transfers is as follows: • $1,015,107 transferred from General Fund to Parks & Recreation Fund to supplement Parks & Recreation. • $640,041 transferred from Sanitary Improvement & Expansion Fund to Sewer Maintenance Fund to cover debt service payments. • $346,070 transferred from Water Improvement&Expansion Fund to Water Fund to cover debt service payments. • $1,634,315 transferred from Water Improvement & Expansion Fund to Water Fund for capital asset purchases. • $1,175,000 transferred from Water Fund to General Fund to cover debt service payments. • Within the fund financial statements, the transfer of certain long-term debt issues,totaling$1,449,737, were made from the Sewer Maintenance Fund to governmental activities. As the transfer does not represent current fmancial resources, there is no offsetting transfer in governmental funds. The net results of the transfer are reflected in the Statement of Activities. 61 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 8. Interfund Receivables and Payables Interfund receivables and payables as of April 30,2007 are summarized below: Due From Due to Other Funds Other Funds General Library $ 160,562 Nonmajor Governmental 944,235 1,143,359 Water Operating 382,952 1,542,364 Water Improvement&Expansion 1,136,179 286,280 Sewer Maintenance 122,358 1,447,362 Sanitary Imnrovement&Expansion 129,748 780,770 Total General 2,876,034 5,200,135 Library General 160,562 Nonmajor Governmental General 1,143,359 944,235 Nonmajor Governmental 39,224 39,224 Water Improvement&Expansion 110,780 Sanitary Improvement&Expansion 160,010 Water Operating 84,730 76,626 Sewer Maintenance 7,500 89,927 Total Nonmajor Governmental 1,545,603 1,150,012 Water Operating General 1,542,364 382,952 Nonmajor Governmental 76,626 84,730 Sewer Maintenance 844,304 Total Water Operations 1,618,990 1,311,986 Water Improvement&Expansion General 286,280 1,136,179 Nonmajor Governmental 110,780 Total Water Improvement&Expansion 286,280 1,246,959 Sewer Maintenance General 1,447,362 122,358 Nonmajor Governmental 89,927 7,500 Water Operating 844,304 Sanitary Improvement and Expansion 4,186,092 Total Sewer Maintenance 2,381,593 4,315,950 Sanitary Improvement and Expansion General 780,770 129,748 Nonmajor Governmental 160,010 Sewer Maintenance 4,186,092 Total Sanitary Improvement and Expansion 4,966,862 289,758 Total $ 13,675,362 13,675,362 62 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 8. Interfund Receivables and Payables(Cont.) Purpose of significant interfund receivables and payables are as follows: • $160,562 due from the Library Fund to the General Fund for repayment of bond interest paid on behalf of the Library. Repayment is expected within one year. • $944,235 due from Nonmajor Governmental, $1,136,179 due from Water Improvement&Expansion to the General Fund and $1,542,364 due to Water Operations and $1,447,362 due to Sewer Maintenance Fund from the General Fund for interfund borrowings. Repayment is expected within one year. • $799,236 due from Water Operations Fund to the Se,,-or M.atter:nce Fund for capital assets transferred to the Water Operations Fund. Repayment is expected within one year. • $4,186,092 due from the Sewer Maintenance Fund to the Sanitary Improvement&Expansion Fund for capital asset purchases during the year. Repayment is expected within one year. 9. Fund Equity The following adjustments and corrections were recorded in beginning fund balances/net assets: Governmental Activities Net Asset Balance as Previously Reported $ 53,031,560 Correction of Error in the Prior Year Recording of Capital Assets, Net of Accumulated Depreciation Taken in Prior Years (2,222 954) Adjusted Beginning Net Assets $ 50,808,606 Business-Type Activities Net Asset Balance as Previously Reported $ 17,982,088 Correction of Error in the Prior Year Recording of Capital Assets, Net of Accumulated Depreciation Taken in Prior Years (420,746) Adjusted Beginning Net Assets $ 17,561,342 Water Operating Fund Net Asset Balance as Previously Reported $ 12,903,938 Correction of Error in the Prior Year Recording of Capital Assets, Net of Accumulated Depreciation Taken in Prior Years (211,253) Adjusted Beginning Fund Balance $ 12,692,685 Sewer Maintenance Fund Net Asset Balance as Previously Reported $ 1,815,378 Correction of Error in the Prior Year Recording of Capital Assets, Net of Accumulated Depreciation Taken in Prior Years (209,493) Adjusted Beginning Net Assets $ 1,605,885 63 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 10. Defined Pension Benefit Plans A. Illinois Municipal Retirement Fund: The City's defined benefit pension plan, Illinois Municipal Retirement (IMRF) provides retirement, disability, annual cost of living adjustments and death benefits to plan members and beneficiaries. IMRF is an agent multiple employer pension plan that acts as a common investment and administrative agent for local Governments and school districts in Illinois. The Illinois Pension Code establishes the benefit provisions of the plan that can only be amended by the Illinois General Assembly. IMRF issues a publicly available financial report that includes financial statements and required supplementary information. That report may be obtained by writing to the Illinois Municipal Retirement Fund,,2211 York Road,,Suite 500,Oak Brook,Illinois 60523. Employees participating in IMRF are required to contribute 4.50% of their annual covered salary. The member rate is established by state statute. The City is required to contribute at an actuarially determined rate. The employer rate for calendar year 2006 was 7.90% of payroll. The employer contribution requirements are established and may be amended by the IMRF Board of Trustees. IMRF's unfunded actuarial accrued liability is being amortized as a level percentage of projected payrolls on a closed basis(overfunded liability amortized on open basis). The remaining amortization period at December 31,2006 was 26 years. For December 31, 2006, the City's annual pension cost of$202,667 was equal to City's required and actual contributions. The required contribution was determined as part of the December 31, 2004 actuarial valuation using the entry age actuarial cost method. The actuarial assumptions included(a) 7.50% investment rate of return (net of administrative expenses), (b) projected salary increases of 4.00% a year attributable to inflation, (c) additional projected salary increases ranging from 0.4%to 11.6%per year depending on age and service, attributable to seniority/merit, and(d)post-retirement benefit increases of 3% annually. The actuarial value of IMRF assets was determined using techniques that smooth the effects of short-term volatility in the market value of investments over a five-year period with a 15% corridor. The assumptions used for the 2006 actuarial valuation were based on the 2002—2004 Experience Study. TREND INFORMATION Actuarial Annual Percentage Net Valuation Pension of APC Pension Date Cost(APC) Contributed Obligation 12/31/2006 $ 202,667 100% 0 12/31/2005 175,120 100% 0 12/31/2004 174,635 100% 0 12/31/2003 131,995 100% 0 12/31/2002 66,662 100% 0 12/31/2001 105,124 100% 0 64 __...._... ................._ UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 10. Defined Pension Benefit Plans(Cont.) B. Police Pension During fiscal year 2002,the City and members of the police force began making contributions to the newly formed Police Pension Fund. The following is a description of the plan: Plan Description: Police sworn personnel are covered by the Police Pension Fund, which is a defined benefit single- employer pension plan. Although this is a single-employer pension plan, the defined benefits and employee and employer contributions levels are governed by Illinois Compiled Statutes (40 ILCS 5/3)and may be amended only by the Illinois legislature. The City accounts for the plan as c Y�:cicz trust fund. At April 30,2004,the Police Pension Fund membership consisted of: Retirees and Beneficiaries Currently Receiving Benefits and Terminated Employees Entitled to Benefits but Not Yet Receiving Them Current Employees Vested Nonvested Total The following is a summary of the Police Pension Fund as provided for in Illinois Compiled Statutes. The Police Pension Fund provides retirement benefits as well as death and disability benefits. Employees attaining the age of 50 or more with 20 or more years of creditable service are entitled to receive an annual retirement benefit of one-half of the salary attached to the rank held on the last day of service, or for one year prior to the last day,whichever is greater. The pension shall be increased by 2%of such salary for each additional year of service over 20 years up to 30 years,and 1%of such salary for each additional year of service over 30 years, to a maximum of 75% of such salary. Employees with at least 8 years but less than 20 years of credited service may retire at or after age 60 and receive a reduced benefit. The monthly pension of a police officer who retired with 20 or more years of service after January 1, 1977,shall be increased annually,following the first anniversary date of retirement and be paid upon reaching the age of at least 55 years,by 3% of the original pension and 3% simple interest annually thereafter. Summary of Significant Accounting Policies and Plan Asset Matters Basis of Accounting — The fmancial statements are prepared using the cash basis of accounting. Employee contributions are recognized as additions in the period in which employee services are performed. Method Used to Value Investments—Investments are reported at fair value. Short-term investments are reported at cost, which approximates fair value. Investment income is recognized when earned. Gains and losses on sales and exchanges of fixed-income securities are recognized on the transaction date. 65 __........._ UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 10. Defined Pension Benefit Plans(Cont) B. Police Pension(Cont.) Contributions Covered employees are required to contribute 9.91%of their base salary to the Police Pension Fund. If an employee leaves covered employment with less than 20 years of service,accumulated employee contributions may be refunded without accumulated interest. The City is required to contribute the remaining amounts necessary to finance the plan as actuarially determined by an enrolled actuary at the Illinois Department of Insurance. Future administrative costs are expected to be financed through investment earnings. C. Annual Pension Costs Employer contributions have been determined as follows: Illinois Municipal Police Retirement Pension Actuarial Valuation Date December 31, April 30, 2006 2006 Actuarial Cost Method Entry Age Entry Age Normal Normal Asset Valuation Method 5 Year Market Smoothed Market Amortization Method Level Percentage Level Percentage of Payroll of Payroll Amortization Period 26 Years, 30 Years, Closed Closed Significant Actuarial Assumptions: a) Rate of Return on Present and Future 7.50% 7.50% Assets Compounded Compounded Annually Annually b) Projected Salary Increase-Attributable 4.00% 5.50% to Inflation Compounded Compounded Annually Annually c) Additional Projected Salary Increases- .40%-11.60% Not Available Seniority/Merit 66 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 10. Defined Pension Benefit Plans(Cont.) C. Annual Pension Costs(Cont.) The NPO (asset) is the cumulative difference between the APC and the contributions actually made. Employer annual pension costs (APC), actual contributions and the net pension obligation (NPO) (asset)are as follows: Illinois Illinois Calendar Municipal Fiscal Police Year Retirement Year Pension Annual Pension Cost(APC) 2004 $ 174,635 2004 N/A 2005 175,120 2005 N/A 2006 202,667 2006 231,960 Actual Contribution 2004 174,635 2004 183,411 2005 175,120 2005 206,231 2006 202,667 2006 231,124 Percentage of APC 2004 100% 2004 N/A Contributed 2005 100% 2005 N/A 2006 100% 2006 99.6% Net Pension Obligation 2004 2004 N/A 2005 2005 N/A 2006 2006 836 N/A — The police pension fund was formed during fiscal year 2002; no actuarial valuation was performed for fiscal years 2004 and 2005. The net pension obligation(asset)has been calculated as follows: Police Pension Annual Required Contributions $ 231,960 Interest on Net Pension Obligation Adjustment to Annual Required Contribution Annual Pension Cost 231,960 Contributions Made 231,124 Increase(Decrease)in Net Pension Obligation(Asset) 836 Net Pension Obligation(Asset),Beginning of Year Net Pension Obligation(Asset),End of Year $ 836 67 UNITED CITY OF YORKVILLE,ILLINOIS Notes to the Financial Statements(Cont.) April 30,2007 11. Risk Management The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. These risks are covered by commercial insurance purchased from independent third parties. The City also purchased its employee health and accident insurance from commercial carriers. Settled claims from these risks have not exceeded commercial insurance coverage for the past three years. There were no significant reductions in insurance coverage during the fiscal year ended April 30,2007. 68 REQUIRED SUPPLEMENTARY INFORMATION UNITED CITY OF YORKVILLE,ILLINOIS Required Supplementary Information Illinois Municipal Retirement Fund April 30,2007 Schedule of Funding Progress Actuarial Unfunded UAAL as a Actuarial Accrued (Overfunded) Percentage Actuarial Value of Liabilities(AAL) AAL Funded Covered of Covered Valuation Assets Entry Age (UAAL) Ratio Payroll Payroll Date (a) (b) (b-a) (a/b) (c) (b-a)/c 12/31/2006 $ 3,574,710 3,290,143 (284,567) 108.65 % 2,565,402 (11.09) % 12/31/2005 3,213,956 2,925,186 (288.770) 109.87 2,151,352 (13.42) 12/31/2004 2,759,166 2,517,686 (241,480) 109.59 1,734,213 (13.92) 12/31/2003 2,915,820 2,694,940 (220,880) 108.20 1,425,431 (15.50) 12/31/2002 2,634,906 2,415,010 (219,896) 109.11 1,194,657 (18.41) 12/31/2001 3,530,307 3,819,354 289,047 92.43 1,757,922 16.44 On a market value basis,the actuarial value of assets as of December 31,2006 is$3,879,496. On a market basis,the funded ratio would be 117.91%. Schedule of Employer Contributions Actuarial Annual Valuation Employer Required Percent Date Contributions Contributions Contributed 12/31/2006 $ 202,667 202,667 100.0 % 12/31/2005 175,120 175,120 100.0 12/31/2004 174,635 174,635 100.0 12/31/2003 131,995 131,995 100.0 12/31/2002 66,662 66,662 100.0 12/31/2001 105,124 105,124 100.0 Digest of Changes-Assumptions The actuarial assumptions used to determine the actuarial accrued liability for 2006 are based on the 2002-2004 Experience Study. The principal changes were: - The 1994 Group Annuity Mortality implemented. - For regular members,fewer normal and early retirements are expected to occur. 69 UNITED CITY OF YORKVILLE,ILLINOIS Required Supplementary Information Police Pension Fund April 30,2007 Schedule of Funding Progress Actuarial Unfunded UAAL as a Actuarial Accrued (Overfunded) Percentage Actuarial Value of Liabilities(AAL) AAL Funded Covered of Covered Valuation Assets Entry Age (UAAL) Ratio Payroll Payroll Date (a) M (b-a) (a/b) (c) (b-a)/c 4/30/20(46 $ 1,583,047 5,031,506 3,448,459 31.46 % 1,296,753 265.9 % 4/30/200 NA NA NA NA NA NA 4/30/2004 NA NA NA NA NA NA 4/30/2003 517,894 3,418,034 2,900,140 15.15 789,173 367.5 4/30/2002 NA NA NA NA NA NA 4/30/2001 NA NA NA NA NA NA NA- The pension fund was formed during fiscal year 2002;no acturial valuation was performed for fiscal years 2004 and 2005. Schedule of Employer Contributions Actuarial Annual 1 Valuation Employer Required Percent Date Contributions Contributions Contributed 4/30/2006 $ 206,351 N/A N/A % 4/30/2005 231,124 231,960 99.6 4/30/2004 N/A 4/30/2003 117,713 175,120 148.8 70 CA O C7 z C7 - UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Revenues- Budget and Actual General Fund For the Year Ended April 30,2007 Variance from Original Final Budget Budget Budget Actual Over(Under) Property Taxes Property Taxes $ 1,589,133 1,589,133 1,337,599 (251,534) Township Road and Bridge Taxes 105,000 105,000 99,155 (5,845) Total Property Taxes 1,694,133 1,694,133 1,436,754 (257,379) • Intergovernmental Sales Tax 2,845,000 2,845,000 2,676,261 (168,739) Income Tax 885,000 885,000 1,040,678 155,678 Municipal Utility Tax 375,000 375,000 463,480 88,480 Other Taxes Personal Property Replacement Taxes 10,000 10,000 20,233 10,233 NICOR Franchise Taxes 250,000 250,000 232,616 (17,384) Cable TV Franchise Taxes 90,000 90,000 138,527 48,527 Telephone Franchise Taxes 425,000 425,000 448,351 23,351 Hotel Tax 20,000 20,000 19,728 (272) State Use Tax 137,000 137,000 145,026 8,026 Total Intergovernmental 5,037,000 5,037,000 5,184,900 147,900 Licenses,Permits and Fees Development Fees-Public Works 1,475,000 1,475,000 1,153,125 (321,875) Road Contribution Fee 1,500,000 1,500,000 850,661 (649,339) Liquor Licenses 26,000 26,000 15,691 (10,309) Other Licenses 4,500 4,500 1,518 (2,982) Building Permits 1,550,000 1,550,000 1,278,672 (271,328) Filing Fees 25,000 25,000 9,860 (15,140) Garbage Surcharge 227,648 227,648 248,024 20,376 Collection Fees-YBSD 35,000 35,000 32,916 (2,084) Engineering Capital Fee 52,000 52,000 38,900 (13,100) Ordinance Fees 2,500 2,500 2,925 425 Traffic Signal Revenue 5,000 5,000 (5,000) Total Licenses,Permits and Fees 4,902,648 4,902,648 ' 3,632,292 (1,270,356) Fines 75,000 75,000 88,841 13,841 Investment Income 75,000 75,000 153,890 78,890 Grants COPS Grant-Vests 2,500 2,500 5,280 2,780 Other Grants 30,000 30,000 222,540 192,540 Police State Tobacco Grant 1,250 1,250 1,540 290 Total Grants 33,750 33,750 229,360 195,610 (Cont.) 71 UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Revenues- Budget and Actual General Fund For the Year Ended April 30,2007 Variance from Original Final Budget Budget Budget Actual Over(Under) Other Revenue Reimbursements-Police Training 11,805 11,805 (11,805) Donations 12,390 12,390 4,220 (8,170) Reimbursements-Police Protection 3,000 3,000 3,308 308 Miscellaneous Income 10,000 10,000 291,836 281,836 Tutai ilLilGt Revenue 37,195 37,195 299,364 262,16; Total Revenues $11,854,726 $11,854,726 11,025,401 (829,325) 72 UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Expenditures- Budget and Actual General Fund For the Year Ended April 30,2007 Variance from Original Final Budget Budget Budget Actual Over(Under) General Government Finance and Administration Salaries-Mayor $ 7,500 7,500 7,394 (106) Salaries-City Clerk 3,600 3,600 4,500 900 Salaries-City Treasurer 3,600 3,600 1705 105 Salaries-Alderman 29,080 29,080 30,970 1,890 Salaries-Liquor Commissioner 1,000 1,000 1,281 281 Salaries-City Attorney 11,502 11,502 11,503 1 Salaries-Administrative 626,215 693,715 715,063 21,348 Salaries-Part Time 50,000 35,000 28,909 (6,091) Salaries-Overtime 1,500 3,600 3,691 91 MSI-Employee Payroll Withholdings 17,188 17,188 Benefits-Unemploy. Comp.Tax 12,000 19,255 20,308 1,053 Benefits-Health Insurance 852,458 852,458 753,400 (99,058) Benefits-Group Life Insurance 74,049 23,668 22,126 (1,542) Benefits-Dental/Vision Asst 23,668 74,049 75,193 1,144 Legal Services 55,000 150,000 188,534 38,534 Audit Fees and Expenses 2,675 48,675 49,083 408 Accounting Assistance 5,000 3,000 2,785 (215) Employee Assistance 4,500 4,500 3,068 (1,432) Codification 5,000 5,000 1,822 (3,178) Building Inspections 1,115,000 1,115,000 990,782 (124,218) Insurance-Liability and Property 130,000 169,720 137,233 (32,487) Contractual Services 40,000 38,000 114,563 76,563 Special Census (19) (19) Cable Consortium Fee 30,000 30,000 39,923 9,923 Office Cleaning 7,500 7,500 7,737 237 Maintenance-Office Equipment 500 500 129 (371) Maintenance-Computers 2,000 2,000 1,364 (636) Maintenance-Photocopiers 19,392 22,000 22,530 530 Wearing Apparel 1,140 28 28 Facade Program 30,000 Telephone 15,000 15,000 18,758 3,758 Acctg System Service Fee 8,500 9,652 9,652 Cellular Telephone 2,300 2,300 2,654 354 Telephone Systems Maintenance 11,000 5,000 3,648 (1,352) Dues 5,000 5,000 5,197 197 Illinois Municipal League Dues 781 900 900 Subscriptions 900 500 733 233 Training and Conferences 13,000 18,508 19,441 933 (Cont.) 73 . UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Expenditures- Budget and Actual General Fund For the Year Ended April 30,2007 Variance from Original Final Budget Budget Budget Actual Over(Under) General Government(Cont.) Finance and Administration(Cont.) Travel Expenses 17,000 3,000 2,931 (69) Promotional/Marketing 9,577 577 2,941 2,364 Public Relations 18,000 16,000 8,570 (7,430) Sponsorships 1,500 1,500 620 (880) Contingencies 595,000 580,179 334,355 (245,824) Office Supplies 15,000 15,000 15,616 616 Operating Supplies 10,000 12,450 14,435 1,985 Postage and Shipping 12,500 17,500 16,257 (1,243) Printing and Copying 11,000 15,180 20,525 5,345 Publishing and Advertising 5,000 5,000 3,866 (1,134) Marketing-Hotel Tax 20,000 20,000 19,332 (668) IMRF Participants 49,471 54,471 55,136 665 Social Security and Medicare 56,151 51,151 62,202 11,051 Computer Equipment and Software 30,000 28,000 28,114 114 Office Equipment 5,000 3,000 2,876 (124) City Tax Rebate 500 2,000 57 (1,943) NICOR Gas 30,000 24,144 25,881 1,737 Sales Tax Rebate 450,000 500,000 600,253 100,253 Total Finance and Administration 4,536,059 4,759,962 4,529,743 (230,219) City Hall and Grounds Salaries-Employees 313,306 265,000 271,075 6,075 Salaries-Overtime 1,000 1,000 800 (200) Contractual Services 50,000 53,000 94,026 41,026 GIS System 5,000 5,000 294 (4,706) Fees 2,000 2,000 1,000 (1,000) Maintenance-Vehicles 2,000 2,000 1,482 (518) Maintenance-Office Equip 1,000 1,000 164 (836) Maintenance-Computers 3,000 3,000 487 (2,513) Wearing Apparel 1,400 1,400 269 (1,131) Cellular Telephone 3,360 3,360 2,537 (823) Dues 400 400 339 (61) Training and Conferences 6,000 3,000 552 (2,448) Travel Expense 1,000 1,000 496 (504) Tuition Reimbursement 1,245 1,245 (1,245) Books and Publications 200 200 (200) Engineering Supplies 3,000 3,000 2,205 (795) Office Supplies 2,500 2,500 1,563 (937) (Cont.) 74 UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Expenditures- Budget and Actual General Fund For the Year Ended April 30,2007 Variance from Original Final Budget Budget Budget Actual Over(Under) General Government(Cont.) City Hall and Grounds(Cont.) Printing and Copying 2,000 2,000 1,853 (147) Engineering Capital 52,000 52,000 39,691 (12,309) IMRF Participants 24,830 24,830 21,193 (3,637) Social Seeuriiy tui Medicare 24,044 24,044 20,403 (3,641) Computer Equipment and Software 7,900 7,900 9,224 1,324 Office Equipment 3,000 3,000 892 (2,108) Total Village Hall and Grounds 510,185 461,879 470,545 8,666 Total General Government 5,046,244 5,221,841 5,000,288 (221,553) Public Safety Police Department Salaries-Employees 822,230 822,230 859,924 37,694 Salaries-Lieutenant/Sergeant 612,203 612,203 606,857 (5,346) Salaries-Cops 106,226 106,226 116,455 10,229 Salaries-Crossing Guard 19,500 19,500 18,824 (676) Salaries-Police Clerks 122,418 122,418 128,326 5,908 Salaries-Part Time 35,000 35,000 21,895 (13,105) Salaries-Overtime 65,000 65,000 47,584 (17,416) Cadet Program 22,000 22,000 18,324 (3,676) Legal Services 20,000 29,000 33,874 4,874 Maintenance-Equipment 8,400 8,814 8,600 (214) Maintenance-Vehicles 28,000 32,000 35,405 3,405 Maintenance-Office Equipment 2,625 2,625 2,625 Maintenance-Computers 6,000 6,118 6,000 (118) Weather Warning Siren Maintenance 6,000 6,000 6,520 520 Wearing Apparel 30,000 30,000 29,656 (344) Cops Grant Iv-Vests 3,000 3,000 3,471 471 Clasy Grant 1,000 1,000 1,000 Psychological Testing 1,750 3,250 3,250 Health Services 3,500 7,500 7,527 27 Telephone 20,000 16,000 17,245 1,245 Cellular Telephone 14,500 14,500 14,524 24 Mtd-Alerts Fee 8,450 7,918 5,038 (2,880) Dues 2,500 2,500 2,500 Subscriptions 350 350 346 (4) Training and Conference 19,950 19,950 16,532 (3,418) Travel Expenses 10,500 10,500 8,735 (1,765) (Cont.) 75 UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Expenditures- Budget and Actual General Fund For the Year Ended April 30,2007 Variance from Original Final Budget Budget Budget Actual Over(Under) Public Safety(Cont.) Police Department(Cont.) Community Relations 7,800 11,800 11,685 (115) Police Commission 21,000 10,000 8,333 (1,667) Tuition Reimbursement 14,000 14,000 13,328 (672) Police Recruit Academy 10,500 10,500 19,340 8,840 Gun Range Fees 700 700 400 (300) SRT Fee 3,500 3,500 3,490 (10) Office Supplies 6,825 7,803 7,751 (52) Operating Supplies 16,800 19,800 20,027 227 Postage and Shipping 3,500 3,500 3,635 135 Printing and Copying 4,725 5,725 5,484 (241) Publishing and Advertising 1,500 522 521 (1) Gasoline 63,000 63,000 60,618 (2,382) Ammunition 5,500 5,500 5,439 (61) IMRF Participants 9,671 9,671 10,344 673 Social Security and Medicare 137,591 137,591 139,421 1,830 Police Pension 250,000 250,000 248,988 (1,012) Computer Equipment and Software 9,500 9,500 8,716 (784) Bike Patrol 2,500 1,500 1,192 (308) Total Police Department 2,559,714 2,570,214 2,589,749 19,535 Total Public Safety 2,559,714 2,570,214 2,589,749 19,535 Public Works Building and Zoning Employee Salaries 218,000 115,000 121,163 6,163 Legal Services 20,000 40,000 28,805 (11,195) Contractual Services 80,000 45,000 55,415 10,415 Planning Consultant 70,000 38,000 37,958 (42) Economic Development 45,000 45,000 45,000 Cellular Telephone 1,000 1,500 1,059 (441) Dues 1,000 2,000 1,753 (247) Training and Conferences 6,000 5,000 5,175 175 Travel Expense 3,000 2,000 2,479 479 Operating Supplies 5,000 10,500 5,761 (4,739) Printing and Copying 2,500 2,500 521 (1,979) Publishing and Advertising 8,000 4,000 3,040 (960) Books and Maps 4,000 4,000 2,469 (1,531) IMRF Participants 17,222 17,222 9,345 (7,877) 76 UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Expenditures- Budget and Actual General Fund For the Year Ended April 30,2007 Variance from Original Final Budget Budget Budget Actual Over(Under) Public Works(Cont.) Building and Zoning(Cont.) Social Security and Medicare 16,677 16,677 9,221 (7,456) Computer Equipment and Software 25,000 50,000 47,630 (2,370) Office Equipment 3,000 18,000 1,314 (16,686) Total Building and Zoning 525,399 416,399 378,108 (38,291) Streets and Alleys Salaries-Employee 225,437 215,000 222,007 7,007 Salaries-Part Time 8,500 5,000 3,096 (1,904) Salaries-Overtime 20,000 20,000 12,637 (7,363) Engineering 261,802 261,802 (261,802) Inspections and Licenses 400 400 509 109 Contractual Services 2,000 3,000 2,659 (341) Maintenance-Equipment 8,000 6,500 5,803 (697) Maintenance-Vehicles 9,000 15,000 17,030 2,030 Maintenance-Traffic Signals 18,000 18,000 22,645 4,645 Maintenance-Street Lights 25,000 25,000 15,824 (9,176) Maintenance-Storm Sewer 10,000 8,000 2,231 (5,769) Wearing Apparel 6,000 6,000 4,401 (1,599) Raymond Storm Sewer Outflow 8,141 8,141 Rental-Equipment 2,000 2,000 1,271 (729) Electricity 60,000 60,000 77,684 17,684 Cellular Telephone 3,300 3,300 3,197 (103) Street Lighting 6,000 6,000 200 (5,800) Training and Conferences 5,000 2,000 947 (1,053) Operating Supplies 30,000 25,000 18,166 (6,834) Gasoline 27,500 35,850 36,368 518 Hand Tools 2,500 1,000 187 (813) Gravel 6,500 5,000 2,149 (2,851) IMRF Participants 19,390 19,390 18,313 (1,077) Social Security and Medicare 19,426 19,426 18,200 (1,226) Hanging Baskets 2,442 2,442 Mosquito Control 27,000 28,414 28,414 Safety Equipment 1,000 2,000 1,793 (207) Bristol Ridge Road 1,600,000 1,600,000 385,659 (1,214,341) 75 000 75 000 52 755 22 245 Street Rehab Projects ( ) In Town Road Program 1,588,198 1,588,198 451,122 (1,137,076) Tree and Stump Removal 25,000 17,000 9,623 (7,377) Sidewalk Construction 25,000 25,000 (316) (25,316) (Cont.) 77 UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Expenditures- Budget and Actual General Fund For the Year Ended April 30,2007 Variance from Original Final Budget Budget Budget Actual Over(Under) Public Works(Cont.) Streets and Alleys(Cont.) Fox Hill SSA Expenses 18,000 18,000 8,625 (9,375) Road Contribution Fund Projects 30,000 38,000 37,936 (64) Road Contribution Fund-Reserve 1,500,000 1,500,000 (1,500,000) Total Streets and Alleys 5,664,953 5,656,722 1,471,718 (4,185,004) Health and Sanitation Garbage Services 676,163 676,163 747,186 71,023 Leaf Pickup 5,000 5,235 5,235 Total Health and Sanitation 681,163 681,398 752,421 71,023 Total Public Works 6,871,515 6,754,519 2,602,247 (4,152,272) Total Expenditures $14,477,473 $14,546,574 10,192,284 (4,354,290) 78 NONMAJOR GOVERNMETNAL FUND TYPES- COMBINING STATEMENTS UNITED CITY OF YORKVILLE,ILLINOIS Combining Balance Sheet Nonmajor Governmental Funds April 30,2007 Special Revenue Parks and Motor Police Public Works Recreation Fuel Equipment Equipment Equipment Land Tax Capital Capital Capital Cash Fund Fund Fund Fund Fund ASSETS Assets Cash and Equivalents $ 470,497 106,203 Receivables: Intergovernmental Receivables 27,768 Interfund Receivables 258,839 647,094 12,652 Other Assets Total Assets $ 498,265 258,839 647,094 106,203 12,652 LIABILITIES AND FUND BALANCES Liabilities Accounts Payable $ 18,971 17,132 126,750 44,716 Accrued Payroll Deferred Revenue Interfund Payable 12,333 219,219 Total Liabilities 18,971 29,465 126,750 - 263,935 Fund Balances-Unreserved Reserved for Capital Purposes 229,374 520,344 106,203 Unreserved Special Revenue Funds 479,294 (251,283) Debt Service Fund Capital Projects Fund Total Fund Balances 479,294 229,374 520,344 106,203 (251,283) Total Liabilities and Fund Balances $ 498,265 258,839 647,094 106,203 12,652 79 Special Revenue Capital Total Projects Total Land Parks& Fox Countryside Nonmajor Municipal Nonmajor Acquisition Recreation Industrial TIF Special Debt Building Governmental Fund Fund Fund Fund Revenue Funds Service Fund Fund Funds 81,652 109,736 2,919,950 3,688,038 3,688,038 27,768 27,768 63,618 56,624 1,038,827 446,760 60,016 1,545,603 3,565 3,565 3,565 63,618 141,841 109,736 2,919,950 4,758,198 446,760 60,016 5,264,974 17,270 224,839 1,616 226,455 39,416 39,416 39,416 30,015 30,015 30,015 13,618 22,183 825 268,178 547,327 334,507 1,150,012 13,618 86,701 22,183 825 562,448 547,327 336,123 1,445,898 50,000 87,553 2,919,125 3,912,599 3,912,599 55,140 283,151 283,151 (100,567) (100,567) (276,107) (276,107) 50,000 55,140 87,553 2,919,125 4,195,750 (100,567) (276,107) 3,819,076 63,618 141,841 109,736 2,919,950 4,758,198 446,760 60,016 5,264,974 80 - UNITED CITY OF YORKVILLE,ILLINOIS Combining Statement of Revenues,Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds For the Year Ended April 30,2007 Special Revenue Parks and Motor Police Public Works Recreation Fuel Equipment Equipment Equipment Land Tax Capital Capital Capital Cash Fund Fund Fund Fund Fund Revenues Property Taxes Motor Fuel Tax $ 291,666 Licenses,Permits and Fees 140,850 344,750 17,350 300,540 Investment Income 24,062 Contributions 14,169 Grants Other Revenue 11,806 9,308 Total Revenues 327,534 164,327 344,750 17,350 300,540 Expenditures Current Culture and Recreation 490,015 Community Development Total Current Expenditures - - - 490,015 Capital Outlays 353,466 182,913 490,361 72,601 Debt Service Principal Interest and Fees Total Debt Service - - - - - Total Expenditures 353,466 182,913 490,361 72,601 490,015 Excess(Deficiency)of Revenues over Expenditures (25,932) (18,586) (145,611) (55,251) (189,475) Other Financing Sources(Uses) Transfers In 82,402 80,000 150,000 154,949 Transfers Out (16,000) Total Other Financing Sources(Uses) - 82,402 80,000 150,000 138,949 Net Change in Fund Balances (25,932) 63,816 (65,611) 94,749 (50,526) Fund Balance at Beginning of Year 505,226 165,558 585,955 11,454 (200,757) Fund Balance at End of Year $ 479,294 229,374 520,344 106,203 (251,283) 81 Special Revenue Capital Total Projects Total Land Parks& Fox Countryside Nonmajor Municipal Nonmajor Acquisition Recreation Industrial TIF Special Debt Building Governmental Fund Fund Fund Fund Revenue Funds Service Fund Fund Funds 130,078 130,078 130,078 291,666 291,666 260,258 1,063,748 91,450 1,155,198 11,647 5,375 98,340 139,424 139,424 12,301 26,470 26,470 2,000 2,000 2,000 115,053 136,167 136,167 - 401,259 135,453 98,340 1,789,553 - 91,450 1,881,003 1,433,569 1,923,584 1,923,584 284 19 303 303 - 1,433,569 284 19 1,923,887 - - 1,923,887 500,000 1,599,341 135,263 1,734,604 60,000 60,000 145,000 205,000 20,415 142,868 163,283 341,355 504,638 - - 80,415 142,868 223,283 486,355 - 709,638 - 1,433,569 80,699 642,887 3,746,511 486,355 135,263 4,368,129 - (1,032,310) 54,754 (544,547) (1,956,958) (486,355) (43,813) (2,487,126) 1,015,107 1,482,458 395,282 78,265 1,956,005 (163,618) (4,949) (184,567) (102,423) (286,990) (163,618) 1,010,158 - - 1,297,891 395,282 (24,158) 1,669,015 (163,618) (22,152) 54,754 (544,547) (659,067) (91,073) (67,971) (818,111) 213,618 77,292 32,799 3,463,672 4,854,817 (9,494) (208,136) 4,637,187 50,000 55,140 87,553 2,919,125 4,195,750 (100,567) (276,107) 3,819,076 82 U - UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual Motor Fuel Tax Fund For the Year Ended April 30,2007 Variance from Final Budget Budget Actual Over(Under) Revenues Motor Fuel Tax $ 318,601 291,666 (26,935) Investment Income 12,000 24,062 12,062 Other Revenue 11,806 11,806 Total Revenues 330,601 327,534 (3,067) Expenditures Capital Outlay Streets and Alleys 635,827 353,466 (282,361) Net Change in Fund Balance (305,226) (25,932) 279,294 Fund Balance at Beginning of Year 505,226 505,226 Fund Balance at End of Year $ 200,000 479,294 279,294 83 UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual Police Equipment Capital Fund For the Year Ended April 30,2007 Variance from Final Budget Budget Actual Over(Under) Revenues Licenses,Permits and Fees Police Development Fees $ 188,000 140,850 (47,150) Contributions Donations 1,000 42 (958) K-9 1,000 2,977 1,977 In-car Video 9,714 11,150 1,436 11,714 14,169 2,455 Other Revenue Miscellaneous Income 20,000 8,358 (11,642) Total Revenue 219,714 163,377 (56,337) Expenditures Capital Outlay Police Equipment Lethal/Non-Lethal Weapons 7,000 7,000 Equipment 36,722 23,265 (13,457) K-9 Equipment 1,500 1,242 (258) Car Build Out 49,415 47,136 (2,279) Weather Warning Sirens 37,000 (37,000) Vehicles 104,624 104,270 (354) Reserve Weather Warning Sirens 82,648 (82,648) New World Software 125,000 (125,000) Reserve 24,265 (24,265) Total Expenditures 468,174 182,913 (285,261) Excess(Deficiency)of Revenues over Expenditures (248,460) (19,536) 228,924 Other Financing Sources Sale of Capital Assets 500 950 450 Transfers In 82,402 82,402 Total Other Financing Sources 82,902 83,352 450 Net Change in Fund Balance (165,558) 63,816 229,374 Fund Balance at Beginning of Year 165,558 165,558 Fund Balance at End of Year $ - 229,374 229,374 84 UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual Public Works Equipment Capital Fund For the Year Ended April 30,2007 Variance from Final Budget Budget Actual Over(Under) Revenues Licenses,Permits and Fees Development Fees $ 435,000 344,750 (90,250) Expenditures Capital Outlay Public Works Equipment Vehicles 309,000 286,326 (22,674) Skidsteer Upgrade 4,500 4,500 Truck Accessories 14,000 5,185 (8,815) Salt Dome • 192,342 7,442 (184,900) Equipment 150,000 126,750 (23,250) Reserve/Future Building 60,158 60,158 Total Expenditures 730,000 490,361 (239,639) Excess(Deficiency)of Revenues over Expenditures (295,000) (145,611) 149,389 Other Financing Sources Sale of Capital Assets 40,000 (40,000) Transfers In 80,000 80,000 Total Other Financing Sources 120,000 80,000 40,000 Net Change in Fund Balance (175,000) (65,611) 109,389 Fund Balance at Beginning of Year 585,955 585,955 Fund Balance at End of Year $ 410,955 520,344 109,389 85 UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual Parks and Recreation Equipment Capital Fund For the Year Ended April 30,2007 Variance from Final Budget Budget Actual Over(Under) Revenues Licenses,Permits and Fees $ 26,000 17,350 (8,650) Expenditures Capital Outlay Park Equipment Pick-Up Truck 75,000 68,722 (6,278) Computer Workstations 1,500 (1,500) Mower 15,000 3,879 (11,121) Recreation Equipment 954 (954) Other 105,000 (105,000) Total Expenditures 197,454 72,601 (124,853) Excess(Deficiency)of Revenues over Expenditures (171,454) (55,251) 116,203 Other Financing Sources Sale of Capital Assets 10,000 (10,000) Transfers In 150,000 150,000 Total Other Financing Sources 160,000 150,000 (10,000) Net Change in Fund Balance (11,454) 94,749 106,203 Fund Balance at Beginning of Year 11,454 11,454 Fund Balance at End of Year $ - 106,203 106,203 86 _ UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual Land Cash Fund For the Year Ended April 30,2007 Variance from Final Budget Budget Actual Over(Under) Revenues Licenses,Permits and Fees Greenbriar $ 1,071 1,071 Country Hills 2,307 3,076 769 River's Edge-Land Cash 2,013 2,684 671 White Oak Unit 1 and 2 1,226 1,225 Foxfield II Park 1,688 1,688 Heartland Circle 22,000 20,000 (2,000) Raintree Village 133,000 133,400 400 Whispering Meadows 33,833 43,983 10,150 Autumn Creek 7,135 17,844 10,709 Blackberry Woods 158,000 75,568 (82,432) 360,585 300,540 (60,045) Grants OSLAD Grant 128,000 (128,000) Total Revenues 488,585 300,540 (188,045) Expenditures Current Culture and Recreation Riverfront Building Improvement 66,496 66,495 (1) Sunflower 115,230 33,221 (82,009) Cannonball Estates/Kylin 65 65 Mosier Holding Costs 15,686 15,685 (1) Grande Reserve Park 24,152 40,974 16,822 Prairie Meadows 14,356 22,964 8,608 Whispering Meadows 34,579 49,248 14,669 Raintree Village 29,258 72,539 43,281 Hoover Holding Costs 116,638 178,518 61,880 Park Building 10,307 10,306 (1) Total Expenditures 426,767 490,015 63,248 Excess(Deficiency)of Revenues over Expenditures 61,818 (189,475) (251,293) Other Financing Sources(Uses) Transfers In 154,949 154,949 Transfers Out (16,000) (16,000) Total Other Financing Sources(Uses) 138,949 138,949 - Net Change in Fund Balance 200,767 (50,526) (251,293) Fund Balance at Beginning of Year (200,757) (200,757) Fund Balance at End of Year $ 10 (251,283) (251,293) 87 UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual Land Acquisition Fund For the Year Ended April 30,2007 Variance from Final Budget Budget Actual Over(Under) Expenditures Current Contingency $ 50,000 (50,000) Other Financing Uses Transfers Out (163,618) (163,618) Net Change in Fund Balance (213,618) (163,618) 50,000 Fund Balance at Beginning of Year 213,618 213,618 Fund Balance at End of Year $ - 50,000 50,000 88 _ UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual Parks and Recreation Fund For the Year Ended April 30,2007 Variance from Final Budget Budget Actual Over(Under) Revenues Licenses,Permits and Fees Fees for Programs $ 208,500 244,577 36,077 Concessions 15,000 15,681 681 Total Licenses,Permits ani FPPC 223,500 260,258 36,758 Investment Income 10,000 11,647 1,647 Contributions Donations 9,000 10,896 1,896 Tree Donations 600 1,405 805 Total Contributions 9,600 12,301 2,701 Grants Youth Services Grant 2,000 2,000 Other Revenue Rental Income 500 1,255 755 Vending Machine Income 250 367 117 Golf Outing Revenue 40,888 40,888 Hometown Days Revenue 72,523 72,543 20 Total Other Revenue 114,161 115,053 892 Total Revenues 359,261 401,259 41,998 Expenditures Current Culture and Recreation Park Operations Salaries-Employees 330,600 332,926 2,326 Salaries-Part-Time 48,000 41,155 (6,845) Salaries-Overtime 6,000 1,416 (4,584) Park Contractual 18,000 13,468 (4,532) Maintenance-Equipment 8,000 9,499 1,499 Maintenance-Parks 45,000 46,240 1,240 Wearing Apparel 7,000 6,928 (72) Rental Equipment 2,500 1,968 (532) Cellular Telephone 3,800 4,521 721 Legal 4,000 1,125 (2,875) (Cont.) 89 UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual Parks and Recreation Fund For the Year Ended April 30,2007 Variance from Original/Final Budget Budget Actual Over(Under) Expenditures(Cont.) Current(Cont.) Culture and Recreation(Cont.) Park Operations(Cont.) Pr^feFF-s,,2!Growth/Subscriptions 1,185 :,." Training and Conferences 4,800 (4,800) Travel Expenses 3,800 4,337 537 Continuing Education 4,200 3,708 (492) Office Supplies 1,500 6,338 4,838 Operating Supplies 32,000 35,877 3,877 Gasoline 3,500 1,077 (2,423) Hand Tools 3,000 3,657 657 Christmas Decorations 7,000 6,629 (371) Public Decoration 3,000 1,332 (1,668) IMRF Participants 28,000 26,021 (1,979) Social Security/Medicare 31,000 28,558 (2,442) Office Equipment 6,000 1,421 (4,579) Flowers/Trees 7,000 7,372 372 Total Park Operations 607,700 586,758 (20,942) Recreation Operations Salaries-Employee 375,302 353,326 (21,976) Salaries-Concession 4,000 3,557 (443) Salaries-Pre-School 55,000 61,411 6,411 Salaries-Overtime 93 93 Salaries-Instructor Contractual 65,000 73,120 8,120 Salaries-Recording Secretary 2,400 2,465 65 Maintenance Supplies 5,000 5,799 799 Maintenance-Vehicles 1,700 2,282 582 Maintenance-Office Equipment 6,500 7,043 543 Youth Services Grant Expenses 2,000 358 (1,642) Telephone/Internet 800 1,973 1,173 Cellular Telephone 3,852 4,720 868 Portable Toilets 3,500 2,986 (514) Publishing/Advertising 25,700 21,605 (4,095) Books/Publications 750 581 (169) Beecher Deposit Refund 4,145 4,145 Dues 2,700 2,372 (328) Professional Growth/Subscriptions 458 458 (Cont.) 90 - UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual Parks and Recreation Fund For the Year Ended April 30,2007 Variance from Original/Final Budget Budget Actual Over(Under) Expenditures(Cont.) Current(Cont.) Culture and Recreation(Cont.) Recreation Operations(Cont.) Training and Conferences ?,5^^ 7,606 106 Travel Expenses 2,500 1,577 (923) Office Supplies 7,000 6,993 (7) Program Supplies 47,000 55,472 8,472 Operating Supplies 4,200 (4,200) Recreation Equipment 4,000 4,018 18 Postage and Shipping 7,200 8,597 1,397 Gasoline 2,000 3,823 1,823 Mileage 500 456 (44) Golf Outing Expenses 22,177 22,177 Concessions 11,000 14,011 3,011 Hometown Days Expenses 78,863 78,863 Scholarships 3,600 413 (3,187) Program Refund 6,000 7,827 1,827 IMRF Participants 24,666 29,623 4,957 Social Security/Medicare 35,544 34,546 (998) Computer Equipment&Software 4,750 5,680 930 Reserve 11,603 16,835 5,232 Total Recreation 834,307 846,811 12,504 Total Expenditures 1,442,007 1,433,569 (8,438) Excess(Deficiency)of Revenues over Expenditures (1,082,746) (1,032,310) 50,436 Other Financing Sources(Uses) Transfers In 1,046,127 1,015,107 (31,020) Transfers Out (4,949) (4,949) Total Other Financing Sources(Uses) 1,041,178 1,010,158 31,020 Net Change in Fund Balance (41,568) (22,152) 19,416 Fund Balance at Beginning of Year 77,292 77,292 Fund Balance at End of Year $ 35,724 55,140 19,416 91 - UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual Fox Industrial Fund For the Year Ended April 30,2007 Variance from Final Budget Budget Actual Over(Under) Revenues PropertyTaxes $ 75,000 130,078 55,078 Investment Income 3,000 5,375 2,375 Total Revenues 78,000 135,453 57,453 Expenditures Current Community Development Administration Fees 300 284 (16) Reserve-Future Bond Payments 30,084 (30,084) 30,384 284 (30,100) Debt Service Principal 60,000 60,000 Interest 20,415 20,415 80,415 80,415 - Total Expenditures 110,799 80,699 (30,100) Net Change in Fund Balance (32,799) 54,754 87,553 Fund Balance at Beginning of Year 32,799 32,799 Fund Balance at End of Year $ - 87,553 87,553 92 UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Revenues,Expenditures,and Changes in Fund Balance-Budget and Actual Countryside TIF Fund For the Year Ended April 30,2007 Various from Final Budget Budget Actual Over(Under) Revenues Investment Income $ 75,000 98,340 23,340 Expenditures Current Community Development Administrative Fees 2,500 19 (2,481) Capital Outlay Land Improvements 3,393,304 500,000 (2,893,304) Debt Service Interest 142,868 142,868 Total Expenditures 3,538,672 642,887 (2,895,785) Net Change in Fund Balance (3,463,672) (544,547) 2,919,125 Fund Balance at Beginning of Year 3,463,672 3,463,672 Fund Balance at End of Year $ - 2,919,125 2,919,125 93 W U a W H P4 W A - UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual Debt Service Fund For the Year Ended April 30,2007 Variance from Final Budget Budget Actual Over(Under) Revenues Other Revenue $ 132,773 (132,773) Expenditures Debt Services Principal 684,898 145,000 (539,898) Interest 926,319 341,355 (584,964) Total Expenditures 1,611,217 486,355 (1,124,862) Excess(Deficiency)of Revenues over Expenditures (1,478,444) (486,355) 992,089 Other Financing Sources Transfers In 1,478,444 395,282 (1,083,162) Net Change in Fund Balance - (91,073) (91,073) Fund Balance at Beginning of Year (9,494) (9,494) Fund Balance at End of Year $ (9,494) (100,567) (91,073) 94 F 1 U O a F p� a U UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual Municipal Building Fund For the Year Ended April 30,2007 Variance from Final Budget Budget Actual Over(Under) Revenues Licenses,Permits and Fees $ 149,423 91,450 (57,973) Expenditures Capital Outlays 157,765 135,263 (22,502) Excess(Deficiency)of Revenues over Expenditures (8,342) (43,813) (35,471) Other Financing Sources(Uses): Transfers In 78,265 78,265 Transfers Out (102,423) (102,423) Total Other Financing Sources(Uses) (24,158) (24,158) - Net Change in Fund Balance (32,500) (67,971) (35,471) Fund Balance at Beginning of Year (208,136) (208,136) Fund Balance at End of Year $ (240,636) (276,107) (35,471) 95 I W p� a W Z W - UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Revenues,Expenses and Changes in Net Assets-Budget and Actual Sanitary Improvement and Expansion Fund For the Year Ended April 30,2007 Variance from Final Budget Budget Actual Over(Under) Operating Revenues Charges for Services $ 5,500,000 1,704,471 (3,795,529) Licenses,Permits and Fees 1,596,800 1,034,954 (561,846) Total Revenues 7,096,800 2,739,425 (4,357,375) Operating Expenses Cost of Sales 3,435,000 11,100 (3,423,900) Administration 801,759 (801,759) Total Operating Expenses 4,236,759 11,100 (4,225,659) Operating Income 2,860,041 2,728,325 (131,716) Nonoperating Revenue Investment Income 3,435,000 158,809 (3,276,191) Income Before Transfers 6,295,041 2,887,134 (3,407,907) Transfers Transfers In 150,000 150,000 Transfers Out (790,041) (964,600) (174,559) Total Transfers (640,041) (814,600) (174,559) Change in Net Assets 5,655,000 2,072,534 (3,582,466) Net Assets at Beginning of Year 3,314,989 3,314,989 Net Assets at End of Year $ 8,969,989 5,387,523 (3,582,466) 96 UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Revenues,Expenses and Changes in Net Assets-Budget and Actual Sewer Maintenance Fund For the Year Ended April 30,2007 Variance from Final Budget Budget Actual Over(Under) Operating Revenues Charges for Services $ 743,000 738,281 (4,719) Operating Expenses: Cost of Sales 1,008,000 294,204 (713,796) Depreciation 120,007 120,007 Total Operating Expenses 1,008,000 414,211 (593,789) Operating Income(Loss) (265,000) 324,070 589,070 Nonoperating Revenues(Expenses) Recapture Fees 76,626 76,626 Investment Income 15,000 74,824 59,824 Amortization Expense (51,448) (51,448) Interest Expense (765,896) (765,896) Total Nonoperating Revenue(Expenses) 15,000 (665,894) (680,894) Income(Loss)Before Transfers and Contributions (250,000) (341,824) (91,824) Transfers and Contributions Contributions-Capital Assets 918,479 918,479 Transfers In 921,651 921,651 Transfers Out (100,000) (1,549,737) (1,449,737) Total Transfers and Contributions (100,000) 290,393 390,393 Change in Net Assets (350,000) (51,431) 298,569 Net Assets at Beginning of Year,as Restated 1,605,885 1,605,885 Net Assets at End of Year $ 1,255,885 1,554,454 298,569 97 UNITED CITY OF YORKVILLE,ILLINOIS TENTATIVE AND Schedule of Revenues,Expenses and k E ' I' iA R Y. DRAFT • Changes in Net Assets-Budget and Actual FOr ub eect & DISCUS Subject to Chan cion Water Improvement and Expansion Fund For Internal Use Only For the Year Ended April 30,2007 Variance from Final Budget Budget Actual Over(Under) Operating Revenues Charges for Services $ 4,731,276 1,319,640 (3,411,636) Operating Expenses Cost of Sales 7,157,124 704,881 (6,452,243) Operating Income(Loss) (2,425,848) 614,759 3,040,607 Nonoperating Revenues(Expenses) Investment Income 55,000 44,232 (10,768) Interest Expense (11,713) (11,713) Total Nonoperating Revenues(Expenses) 55,000 32,519 (22,481) Income(Loss)Before Transfers and Contributions (2,370,848) 647,278 3,018,126 Other Financing Sources(Uses) Proceeds from Loan 1,412,960 (1,412,960) Transfers In 220,000 220,000 Transfers Out (643,121) (2,287,436) (1,644,315) Total Other Financing Sources(Uses) 989,839 (2,067,436) (3,057,275) Change in Net Assets (1,381,009) (1,420,158) (39,149) Net Assets at Beginning of Year (52,217) (52,217) Net Assets at End of Year $(1,433,226) (1,472,375) (39,149) 98 UNITED CITY OF YORKVILLE,ILLINOIS Schedule of Revenues,Expenses and Changes in Net Assets-Budget and Actual TENTATIVE AND PREL;MINARY DRAFT For Review& Discussion Subject to Chan ge For�nternal Use Only Water Operating Fund For the Year Ended April 30,2007 Variance from Final Budget Budget Actual Over(Under) Operating Revenues Charges for Services $ 1,405,000 1,777,925 372,925 Operating Expenses Lost of Sales 1,592,205 1,057,859 (534,346) Administration 130,292 85,676 (44,616) Depreciation 525,897 525,897 Total Operating Expenses 1,722,497 1,669,432 (53,065) Operating Income(Loss) (317,497) 108,493 425,990 Nonoperating Revenues(Expenses) Other Revenue 2,000 492 (1,508) Recapture Fees 76,626 76,626 Investment Income 15,000 74,789 59,789 Amortization Expense (116,073) (116,073) Interest Expense (473,575) (473,575) Total Nonoperating Revenues(Expenses) 17,000 (437,741) (454,741) Income(Loss)Before Transfers . and Contributions (300,497) (329,248) (28,751) Transfers and Contributions Contributions-Capital Assets 1,166,523 1,166,523 Transfers In 1,980,385 1,980,385 Transfers Out (300,000) (1,225,000) (925,000) Total Transfers and Contributions (300,000) 1,921,908 2,221,908 Change in Net Assets (600,497) 1,592,660 2,193,157 Net Assets at Beginning of Year,as Restated 12,692,685 12,692,685 Net Assets at End of Year $12,092,188 14,285,345 2,193,157 99 I r TENTATIVE AND =- ,' R DRAFT For Review & Discussion Subject to Change For Internal Use Only STATISTICAL SECTION