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City Council Packet 2015 10-13-15 AGENDA CITY COUNCIL MEETING CITY COUNCIL CHAMBERS 7:00 p.m. Tuesday, October 13, 2015 Call to Order: Pledge of Allegiance: Roll Call by Clerk: WARD I WARD II WARD III WARD IV Carlo Colosimo Jackie Milschewski Chris Funkhouser Diane Teeling Ken Koch Larry Kot Joel Frieders Seaver Tarulis Establishment of Quorum: Amendments to Agenda: Presentations: 1. Audit Presentation – for the Fiscal Year Ended April 30, 2015 Public Hearings: Citizen Comments on Agenda Items: Consent Agenda: 1. PS 2015-27 Ordinance Adding Regulations for Happy Hours to the Yorkville City Code - authorize the Mayor and City Clerk to execute Minutes for Approval: 1. Minutes of the Regular City Council – September 8, 2015 2. Minutes of the Regular City Council – September 22, 2015 Bills for Payment (Informational): $921,687.33 Mayor’s Report: 1. CC 2015-69 Collective Bargaining Agreement between the Police Sergeants and the City Public Works Committee Report: 1. PW 2015-44 Blackberry Woods Cash Deposit Call Economic Development Committee Report: 1. EDC 2015-42 Economic Consultant’s Agreement Public Safety Committee Report: United City of Yorkville 800 Game Farm Road Yorkville, Illinois 60560 Telephone: 630-553-4350 www.yorkville.il.us City Council Agenda October 13, 2015 Page 2 Administration Committee Report: 1. ADM 2014-89 Aurora Area Convention and Visitors Bureau (AACVB) Agreement Park Board: Plan Commission: Zoning Board of Appeals: City Council Report: City Clerk’s Report: Community and Liaison Report: Staff Report: Additional Business: Executive Session: 1. For the discussion of minutes of meetings lawfully closed under the Open Meetings Act, whether for purposes of approval by the body of the minutes or semi-annual review of the minutes. 2. For the appointment, employment, compensation, discipline, performance, or dismissal of specific employees of the public body or legal counsel for the public body, including hearing testimony on a complaint lodged against an employee of the public body or against legal counsel for the public body to determine its validity. Citizen Comments: Adjournment: COMMITTEES, MEMBERS AND RESPONSIBILITIES ADMINISTRATION: October 21, 2015 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Milschewski Finance Library Vice-Chairman: Alderman Frieders Administration Committee: Alderman Teeling Committee: Alderman Tarulis ECONOMIC DEVELOPMENT: November 3, 2015 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Koch Community Development Plan Commission Vice-Chairman: Alderman Teeling Building Safety and Zoning Yorkville Econ. Dev. Corp. Committee: Alderman Colosimo Kendall Co. Plan Commission Committee: Alderman Funkhouser City Council Agenda October 13, 2015 Page 3 COMMITTEES, MEMBERS AND RESPONSIBILITIES (cont’d) PUBLIC SAFETY: November 5, 2015 – 6:30 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Kot Police School District Vice-Chairman: Alderman Frieders Committee: Alderman Colosimo Committee: Alderman Tarulis PUBLIC WORKS: October 20, 2015 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Funkhouser Public Works Park Board Vice-Chairman: Alderman Milschewski Engineering YBSD Committee: Alderman Kot Parks and Recreation Committee: Alderman Koch UNITED CITY OF YORKVILLE WORKSHEET CITY COUNCIL Tuesday, October 13, 2015 7:00 PM CITY COUNCIL CHAMBERS ---------------------------------------------------------------------------------------------------------------------------------------- AMENDMENTS TO AGENDA: ---------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------------------- PRESENTATIONS: ----------------------------------------------------------------------------------------------------------------------------------------- 1. Audit Presentation – for the Fiscal Year Ended April 30, 2015 ----------------------------------------------------------------------------------------------------------------------------------------- CITIZEN COMMENTS ON AGENDA ITEMS: ----------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------------------- CONSENT AGENDA: ----------------------------------------------------------------------------------------------------------------------------------------- 1. PS 2015-27 Ordinance Adding Regulations for Happy Hours to the Yorkville City Code □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- MINUTES FOR APPROVAL: ----------------------------------------------------------------------------------------------------------------------------------------- 1. Minutes of the Regular City Council – September 8, 2015 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 2. Minutes of the Regular City Council – September 22, 2015 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- BILLS FOR PAYMENT: ----------------------------------------------------------------------------------------------------------------------------------------- 1. Bills for Payment (Informational) □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- MAYOR’S REPORT: ----------------------------------------------------------------------------------------------------------------------------------------- 1. CC 2015-69 Collective Bargaining Agreement between the Police Sergeants and the City □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- PUBLIC WORKS COMMITTEE REPORT: ----------------------------------------------------------------------------------------------------------------------------------------- 1. PW 2015-44 Blackberry Woods Cash Deposit Call □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- ECONOMIC DEVELOPMENT COMMITTEE REPORT: ----------------------------------------------------------------------------------------------------------------------------------------- 1. EDC 2015-42 Economic Consultant’s Agreement □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- ADMINISTRATION COMMITTEE REPORT: ----------------------------------------------------------------------------------------------------------------------------------------- 1. ADM 2014-89 Aurora Area Convention and Visitor’s Bureau (AACVB) Agreement □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- ADDITIONAL BUSINESS: ----------------------------------------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------------------------------------------------------- CITIZEN COMMENTS: ----------------------------------------------------------------------------------------------------------------------------------------- Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number Presentation #1 Tracking Number Audit Presentation for the Fiscal Year Ended April 30, 2015 City Council – October 13, 2015 Presentation will be given at meeting. Rob Fredrickson Finance Name Department Comprehensive Annual Financial Report Fiscal Year Ended April 30, 2015 UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, Illinois 60560 (630) 553-4350 www.yorkville.il.us 2015 UNITED CITY OF YORKVILLE, ILLINOIS COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED APRIL 30, 2015 Prepared by: Rob Fredrickson Director of Finance UNITED CITY OF YORKVILLE, ILLINOIS TABLE OF CONTENTS PAGE INTRODUCTORY SECTION List of Principal Officials............................................................................................................................. i Organization Chart ...................................................................................................................................... ii Transmittal Letter................................................................................................................................ iii - vii Certificate of Achievement for Excellence in Financial Reporting ......................................................... viii FINANCIAL SECTION INDEPENDENT AUDITORS' REPORT ......................................................................................... 1 - 2 MANAGEMENT’S DISCUSSION AND ANALYSIS ...................................................... MD&A 1 - 12 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Position .......................................................................................................... 3 - 4 Statement of Activities ............................................................................................................... 5 - 6 Fund Financial Statements Balance Sheet – Governmental Funds ....................................................................................... 7 - 8 Reconciliation of Total Governmental Fund Balance to Net Position of Governmental Activities ...................................................................................9 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds ............................................................................ 10 - 11 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ...................................12 Statement of Net Position – Proprietary Funds...................................................................... 13 - 14 Statement of Revenues, Expenses and Changes in Fund Net Position – Proprietary Funds .............................................................................................15 Statement of Cash Flows – Proprietary Funds ...............................................................................16 Statement of Net Position – Fiduciary Funds ................................................................................17 Statement of Changes in Net Position – Fiduciary Fund ...............................................................18 Notes to the Financial Statements ................................................................................................ 19 - 63 UNITED CITY OF YORKVILLE, ILLINOIS TABLE OF CONTENTS PAGE FINANCIAL SECTION – Continued REQUIRED SUPPLEMENTARY INFORMATION Schedules of Funding Progress and Employer Contributions Illinois Municipal Retirement Fund ...............................................................................................64 Police Pension Fund .......................................................................................................................65 Other Post-Employment Benefit Plan ............................................................................................66 Schedule of Employer Contributions Police Pension Fund .......................................................................................................................67 Schedule of Changes in the Employer’s Net Pension Liability Police Pension Fund .......................................................................................................................68 Schedule of Investment Returns Police Pension Fund .......................................................................................................................69 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual General Fund ..................................................................................................................................70 Library – Special Revenue Fund....................................................................................................71 Parks and Recreation – Special Revenue Fund ..............................................................................72 COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES Schedules of Revenues – Budget and Actual – General Fund..................................................... 73 - 74 Schedule of Expenditures – Budget and Actual – General Fund.........................................................75 Schedule of Detailed Expenditures – Budget and Actual – General Fund .................................. 76 - 81 Schedules of Revenues – Budget and Actual – Library – Special Revenue Fund ..............................82 Schedule of Expenditures – Budget and Actual – Library – Special Revenue Fund .................. 83 - 84 Schedules of Revenues – Budget and Actual – Parks and Recreation – Special Revenue Fund ........85 Schedules of Expenditures – Budget and Actual Parks and Recreation – Special Revenue Fund ......................................................................86 – 87 Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Citywide Capital – Capital Projects Fund ......................................................................................88 Combining Balance Sheet – Nonmajor Governmental ........................................................................89 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental .................................................................90 Combining Balance Sheet – Nonmajor Governmental – Special Revenue Funds ....................... 91- 92 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental – Special Revenue Funds ............... 93 - 94 UNITED CITY OF YORKVILLE, ILLINOIS TABLE OF CONTENTS PAGE FINANCIAL SECTION – Continued COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES – Continued Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Fox Hill Special Service Area – Special Revenue Fund................................................................95 Sunflower Special Service Area – Special Revenue Fund ............................................................96 Motor Fuel Tax – Special Revenue Fund ......................................................................................97 Land Cash – Special Revenue Fund ..............................................................................................98 Countryside TIF – Special Revenue Fund .....................................................................................99 Downtown TIF – Special Revenue Fund .....................................................................................100 Debt Service Fund........................................................................................................................101 Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Vehicle and Equipment – Capital Projects Fund .........................................................................102 Schedule of Expenditures – Budget and Actual Vehicle and Equipment – Capital Projects Fund .........................................................................103 Schedule of Expenses and Changes in Net Position – Budget and Actual Sewer – Enterprise Fund ..............................................................................................................104 Water – Enterprise Fund ..............................................................................................................105 Combining Statement of Changes in Assets and Liabilities – Agency Funds ......................... 106 - 107 SUPPLEMENTAL SCHEDULES Long–Term Debt Requirements Betzwiser Development, LLC Adjustable Rate Note Payable of 2008 .............................................108 IEPA (L17-115300) Loan Payable of 2000 .......................................................................................109 IEPA (L17-1156300) Loan Payable of 2007 .....................................................................................110 General Obligation Alternate Revenue Source Bonds of 2004B.......................................................111 General Obligation Alternate Revenue Source Bonds of 2005 .........................................................112 General Obligation Library Bonds of 2006 .......................................................................................113 General Obligation Refunding Alternate Revenue Source Bonds of 2007A ....................................114 General Obligation Refunding Alternate Revenue Source Bonds of 2011 .......................................115 General Obligation Library Refunding Bonds of 2013 .....................................................................116 General Obligation Refunding Alternate Revenue Source Bonds of 2014 .......................................117 General Obligation Refunding Alternate Revenue Source Bonds of 2014A ....................................118 General Obligation Refunding Alternate Revenue Source Bonds of 2014B .....................................119 General Obligation Refunding Alternate Revenue Source Bonds of 2014C .....................................120 Illinois Rural Bond Bank Debt Certificates of 2003 ..........................................................................121 Debt Certificates of 2003 ...................................................................................................................122 Refunding Debt Certificates of 2006A ..............................................................................................123 UNITED CITY OF YORKVILLE, ILLINOIS TABLE OF CONTENTS PAGE STATISTICAL SECTION (Unaudited) Net Position by Component – Last Ten Fiscal Years .................................................................... 124 - 125 Changes in Net Position – Last Ten Fiscal Years .......................................................................... 126 - 127 Fund Balances of Governmental Funds – Last Ten Fiscal Years .................................................. 128 - 129 Changes in Fund Balances of Governmental Funds – Last Ten Fiscal Years ............................... 130 - 131 Assessed Value and Actual Value of Taxable Property – Last Ten Fiscal Years ......................... 132 - 133 Principal Property Taxpayers – Current Tax Levy Year and Nine Tax Levy Years Ago .......................134 Direct and Overlapping Property Tax Rates – Last Ten Tax Levy Years ..................................... 135 - 136 Property Tax Levies and Collections – Last Ten Fiscal Years ................................................................137 Estimate of Taxable Sales by Category – Last Ten Calendar Years ............................................. 138 - 139 Direct and Overlapping Sales Tax Rates – Last Ten Fiscal Years ..........................................................140 Ratios of Outstanding Debt by Type – Last Ten Fiscal Years ...................................................... 141 - 142 Ratios of General Bonded Debt Outstanding – Last Ten Fiscal Years ....................................................143 Schedule of Direct and Overlapping Governmental Activities Debt .......................................................144 Schedule of Legal Debt Margin – Last Ten Fiscal Years .............................................................. 145 - 146 Pledged-Revenue Coverage Governmental Activities– Last Ten Fiscal Years ......................................147 Pledged-Revenue Coverage Business-Type Activities – Last Ten Fiscal Years .....................................148 Demographic and Economic Statistics – Last Ten Calendar Years .......................................................149 Principal Employers – Current Calendar Year and Nine Calendar Years Ago .......................................150 Full-Time and Part-Time Government Employees by Function Last Ten Fiscal Years............................................................................................................... 151 - 152 Operating Indicators by Function/Program – Last Ten Fiscal Years ............................................ 153 - 154 Capital Asset Statistics by Function/Program – Last Ten Fiscal Years ......................................... 155 - 156 New Permits and Construction Values – Last Ten Calendar Years ........................................................157 . INTRODUCTORY SECTION This section includes miscellaneous data regarding the City including: List of Principal Officials, Organization Chart, Transmittal Letter and the Certificate of Achievement for Excellence in Financial Reporting. UNITED CITY OF YORKVILLE, ILLINOIS Principal Officials Fiscal Year Ended April 30, 2015 i EXECUTIVE Mayor: Gary J. Golinski City Clerk: Beth Warren LEGISLATIVE Ward 1: Carlo Colosimo, Alderman Ward 1: Ken Koch, Alderman Ward 2: Jackie Milschewski, Alderman Ward 2: Larry Kot, Alderman Ward 3: Joel Frieders, Alderman Ward 3: Chris Funkhouser, Alderman Ward 4: Rose Spears, Alderman Ward 4: Diane Teeling, Alderman ADMINISTRATIVE City Administrator: Bart Olson Director of Finance/Deputy Treasurer: Rob Fredrickson Director of Public Works: Eric Dhuse Chief of Police: Rich Hart Director of Community Development: Krysti Barksdale-Noble Director of Parks & Recreation: Tim Evans Library Director: Michelle Pfister ii Citizens City Treasurer Mayor & City Council City Attorney Chief of Police City Administrator Administration Department Community Development Department Finance Department Parks & Recreation Department Public Works Department Park Board Library Board Library Director City Clerk Deputy Treasurer Deputy Clerk United City of Yorkville Organizational Chart Deputy Clerk iii United City of Yorkville 800 Game Farm Road Yorkville, Illinois 60560 Telephone: (630) 553-4350 www.yorkville.il.us August 24, 2015 To The Honorable Gary J. Golinski, Mayor Members of the City Council Citizens of Yorkville, Illinois The Comprehensive Annual Financial Report (CAFR) of the United City of Yorkville, Illinois, for the Fiscal Year ended April 30, 2015, is hereby submitted. The submittal of this report complies with Illinois state law which requires that the City issue a report on its financial position and activity presented in conformance with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards (GAAS) by an independent firm of licensed certified public accountants. This report consists of management’s representations concerning the finances of the City. Consequently, responsibility for both the accuracy of the data and the completeness and fairness of the presentation, including all disclosures, rests with management. We believe the data, as presented, is accurate in all material respects; and is presented in a manner designed to fairly set forth the financial position of the United City of Yorkville. The results of operations as measured by the financial activity of its various funds; and all disclosures necessary to enable the reader to gain a reasonable understanding of the City's financial affairs have been included. The City’s financial statements have been audited by Lauterbach & Amen LLP, a firm of licensed certified public accountants. The goal of the independent audit is to provide reasonable assurance that the financial statements of the United City of Yorkville for the fiscal year ended April 30, 2015, are free of material misstatements. The independent audit involves examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluation of the overall financial statement presentation. The independent auditors concluded, based upon their audit procedures, that there was a reasonable basis for rendering an unmodified (“clean”) opinion that the City’s financial statements for the fiscal year ended April 30, 2015, are fairly presented in conformity with GAAP. The independent auditor’s report is presented as the first component of the financial section of this report. This report includes all funds of the City (primary government), as well as its component unit, the Yorkville Public Library (blended). Component units are autonomous entities for which the primary government is financially accountable. Generally accepted accounting principles require that management provide a narrative introduction, overview and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). This transmittal letter is designed to complement the MD&A and should be read in conjunction with it. The City’s MD&A can be found immediately following the report of the independent auditors. iv Profile of the United City of Yorkville Yorkville was first settled in 1833 and has been the county seat of Kendall County since 1859. The Village of Yorkville was incorporated in 1874, with a population of approximately 500 people. At that time the Village of Yorkville only encompassed land on the south side of the Fox River; another village, called Bristol, was located directly across from Yorkville on the north side of the river. In 1957 the two villages merged, via referendum, to form the United City of Yorkville. The City, a non-home rule community as defined by the Illinois Constitution, covers approximately 22 square miles with a 2010 census population of 16,921 residents. The City is located in central Kendall County, about 45 miles southwest of Chicago, Illinois. The City is primarily residential and commercial in nature, with housing stock consisting of approximately 4,479 detached single family homes and 2,534 attached single family (includes townhomes, condominiums and duplexes) dwelling units. The City operates under a Mayor/Council form of government, as defined in Illinois State Statutes. The legislative authority of the City is vested in an eight-member council, each elected from their respective wards to overlapping four year terms. The Mayor, City Treasurer and City Clerk are elected at large. The Mayor appoints, with Council consent, a City Administrator to manage the day-to-day operations of the City. The City provides a full range of municipal services with 76 full-time, and 80 part-time persons working in public safety, public works, planning and zoning, parks and recreation, library services and general administration. The City maintains approximately 80 miles of streets and over 250 acres of park and green space. The City operates its own water distribution system with sewage treatment provided by the Yorkville Bristol Sanitary District. The Yorkville Public Library is operated under an appointed board, which is separate from the City Council. Library Board positions are appointed by the Mayor and expire on a rotating basis. Library operations are administered by the Library Board, however, the City is required by state statute to include within its property tax levy and budget, the Library’s requests. The Library does not have authority to issue debt, and must do so through the City. Thus, the Library is a component unit of the City. Accounting System and Budgetary Control Management of the United City of Yorkville is responsible for establishing and maintaining an internal control structure. The internal control structure is designed to ensure that the assets of the City are protected from loss, theft or misuse and to ensure that adequate accounting data is compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles. This structure is designed to provide reasonable, but not absolute, assurance that these objectives are met. The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgments by management. In addition, the United City of Yorkville maintains budgetary controls. The objective of these budgetary controls is to ensure compliance with legal provisions embodied in the annual appropriated budget approved by the City's governing body. Activities of the general fund, special revenue funds, capital project funds, debt service funds and enterprise funds are included in the annual appropriated budget. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is established at the fund level for all budgeted funds. v Local Economy Yorkville is home to several large and midsized manufacturers and retailers including the Wm. Wrigley Jr. Company, Boombah, Inc., Newlywed Foods, Jewel/Osco, Target, Kohl’s, Dick’s Sporting Goods and Menards. It is also home to Raging Waves, Illinois largest water park. The City, along with the Yorkville Economic Development Corporation (YEDC), a quasi-public/private partnership partially funded by the City, continue to work on attracting and retaining commercial and industrial business to the City. Early in fiscal year 2015, the Wm. Wrigley Jr. Company announced that it would be investing approximately $50 million to expand its Yorkville production facility of Skittles candy. The expansion will increase the size of the plant by 145,000 square feet and add 75 jobs, with an average annual salary of $70,000. The expansion is being supported by incentive agreements with the City and the Illinois Department of Commerce & Economic Opportunity (DCEO), through the State’s Economic Development for a Growing Economy (EDGE) program. Despite the many budgetary challenges facing the State of Illinois, including looming debt and pension obligations, the City has seen multiple signs that the local economy is continuing to strengthen. The local housing market continued to improve over the course of the current fiscal year, as the number of foreclosures in the City decreased by approximately 25% in comparison to fiscal year 2014. Building and development within the City remains steady, as building permit issuances increased slightly over prior year amounts. The City’s B.U.I.L.D. (Buyers of Undeveloped Infill Lot Discount) program remained popular, posting a new high of 67 permits issued in fiscal year 2015. The B.U.I.L.D. program, which was implemented in January of 2012, is a comprehensive incentive and stimulus program aimed at newly constructed single-family detached homes. The program allows for delayed and reduced permit and impact fees for builders, and a building rebate fee to homebuyers. In addition, municipal sales tax exceeded $2.705 million in the current fiscal year, which eclipsed the previous sales tax apex of $2.676 million set in fiscal year 2007. Major Initiatives In fiscal year 2015 the City continued to pursue several major initiatives, including: • Southside Retail Study – In July of 2014, staff engaged The Retail Coach, LLC to conduct a Commercial District Market Study for the purposes of attracting new retail development on the City’s south side. The initial report was completed in December of 2014, in which demographics, psychographics and opportunities were identified for both the primary and secondary south side trade areas. For the remainder of the fiscal year, staff worked in conjunction with the consultant, in the development of a “Retail Action Plan”, with the intent of enticing commercial enterprises to relocate to Yorkville’s south side. • Bond Issuance and Refundings - In August of 2014, the City issued $4.295 million in bonds to finance the City’s portion of the reconstruction and widening of Game Farm Road. This is a joint project, with funding coming from the City and Federal grant proceeds, which is scheduled to be completed towards the end of calendar year 2015. In addition to the new money issued, the City also refinanced the 2005A and 2005C bonds, which yielded present value savings of approximately $140,000 and $150,000, respectively. • Route 47 Expansion – This is a multi-year, joint project between the City and the Illinois Department of Transportation, in which Illinois Route 47 will be expanded into five lanes. The road improvements start at Kennedy Road, continue through the downtown and culminate at Illinois Route 71. Currently the total cost of this project that is applicable to the City (including costs associated with the replacement and relocation of water and sewer lines) is approximately $3.4 vi million, payable to the State in monthly installments over the next eight years. Most of the work in fiscal year 2015 consisted of replacing water and sanitary sewer mains north of the City’s downtown area. • Comprehensive Plan Update – In September of 2014, the City began the first phase of the Comprehensive Plan Update. This first phase, referred to as the “State of the City”/Community Engagement phase, focuses on existing conditions in the City regarding land use, transportation, infrastructure, parks and open space, community facilities, neighborhoods and housing, and commercial and industrial areas. Early in 2015 fieldwork studies were conducted, which included various focus group and stakeholder interviews for the purposes of gaining public insight into critical planning issues. Fieldwork results, along with other analysis, will be incorporated into a “State of the City Report”, which will be reviewed by the Steering Committee, before being formally presented to City Council in the Fall of 2015. • Road to Better Roads (RTBR) Program – Based on the findings of the road study conducted in 2013 and in an effort to address ongoing infrastructure needs, the City continued its annual capital improvement program in the current fiscal year, commonly referred to as the “Road to Better Roads” program. Construction costs in fiscal year 2015 totaled approximately $1.1 million and consisted of pavement milling and overlays on several local streets; rehabilitation of roadway and the installation of new water main on Heustis Street; and water and sewer infrastructure improvements on State and Adrian Streets. • Park Improvements – The City completed major improvements to two parks in fiscal year 2015. Improvements to Clark Park, which was partial funded by a grant from the Illinois Department of Natural Resources, include a new shelter and public sidewalk, paved off-street parking, a paved trail head, benches and interpretative signage. Grande Reserve Park B was further enhanced by the additions of a new castle themed playground, concrete trail, tetherball court, fabric shelter and a sled hill. These improvements were initially funded by the City and then partially reimbursed from the Developer. Long-Term Financial Planning Management annually develops five-year financial forecasts for all budgeted funds. These forecasts serve as the basis for identifying not only future capital needs, but future operational and personnel requirements as well. Revenue and expenditure trends will be evaluated and prioritized based on the goals set forth by the City Council. It is the intent of management that this five-year financial forecast will serve as the foundation for each year’s corresponding budget document. Relevant Financial Policies In order to ensure that the City continues to meet its immediate and long term service goals, several financial policies and procedures have been implemented by management. Some of the more prescient policies include the following: • Issue a Comprehensive Annual Financial Report (CAFR) within 180 days of the end of each fiscal year that complies with generally accepted accounting principles. • Monthly revenue, expenditure and cash balance reporting for all funds. These financial reports ensure that the City Council is made aware of any variances from the appropriated budget. In addition, the City’s budget document continues to be revised in order to enhance transparency. vii • Maintain the “Information for Citizens” webpage on the City’s website, which contains a wide array of financial information including: budget and audit information; annual treasurer’s reports; bill lists; employee salary and benefit information; tax rates and fees; and other nonfinancial information. • A fund balance policy establishing benchmark reserve levels to be maintained in the City’s various funds, in order to promote financial stability and provide adequate cash flow for operations. • A pension funding policy which defines the manner in which the City funds the long-term cost of benefits promised to plan participants and defines the calculation of the actuarial determined contribution (ADC) to the Yorkville Police Pension and Illinois Municipal Retirement Funds. • An investment policy which invests public funds in a manner which protects principal, maximizes return for a given level of risk and meets the daily cash flow needs of the City. • A capital asset policy which establishes the capitalization thresholds and estimated useful lives of capital assets. • A purchasing policy to ensure that goods and services are obtained in a timely manner at the lowest possible cost. • A credit card policy for all City related credit card purchases. All City employees are required to sign a credit card policy acknowledgement form prior to receiving a City issued credit card. Pension Trust Funds and Post-Employment Benefits Two pension plans are established by State Statute, which cover City employees. The benefits and funding of each plan are determined by state statute, and each plan provides retirement, disability and death benefits for participants. The Police Pension Fund is funded through an annual property tax levy, employee contributions and investment earnings. The Illinois Municipal Retirement Fund (IMRF) pension plan covers civilian full-time employees. Funding for IMRF is made through contributions from the employer (actuarially determined annually by IMRF) and employees of the City (established at 4.5% of total compensation). Employees covered under both pension plans also contribute to Social Security (6.2% of salary capped annually) and Medicare (1.45% of total compensation). The notes to the financial statement provide more information pertaining to employee pensions. The City also provides post-retirement health care benefits for retirees and their dependents, which is financed on a pay-as-you-go basis, with retirees paying 100% of their health care premiums. Awards and Acknowledgments The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the United City of Yorkville for its comprehensive annual financial report for the fiscal year ended April 30, 2014. This was the 4th year that the City has received this prestigious award. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized comprehensive annual financial report. The report must also satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current comprehensive annual financial report continues to meet the Certificate of Achievement Program's requirements, and we ate submitting it to the GFOA to determine its eligibility for another certificate. The preparation of the comprehensive annual financial report would not have been possible without the dedicated services of the City department heads and staff. The entire finance departrnent staff is extended a special appreciation for all oftheir assistance in the completion of the annual audit. Additionally, we would like to acknowledge the Mayor and City Council for their leadership and support in planning and conducting the financial operations of the City, which has made preparation of this report possible. Respectfu lly submitted, BartOlson,ICMA-CM City Administrator Rob Fredrickson, CPA Director of Finance vlll (Þ Government Finance Officers As sociation Certificate of Achievement for Excellence in Financial Reporting Presented to United City of Yorkville Illinois For its Comprehensive Annual Financial Report for the Fiscal Year Ended April 30,20t4 Ørt?Êtu* Executive Director/CEO IX . FINANCIAL SECTION This section includes: • Independent Auditors’ Report • Management’s Discussion and Analysis • Basic Financial Statements • Required Supplementary Information • Combining and Individual Fund Statements and Schedules . INDEPENDENT AUDITORS’ REPORT This section includes the opinion of the City’s independent auditing firm. ffi Lauterbach &, Amen, LLP 27W457 WARRENVILLE RD. . WARRENVILLE, ILLINOIS 60555 PHONE 630.393.1483 . FAX 630.393.2516 www. lauterbachamen.comCERTIFIED PUBLIC ACCOUN-TANTS INDEPENDENT AUDITOBS' REPORT August 24,2015 The Honorable City Mayor Members of the City Council United City of Yorkville, Illinois We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the UnitedCity of yorkville, Illinois, as of and for the year ended April 30, 2015, and the related notes to the financial statements,which collectively comprise the City's basic financial statements as listed in the table of contents. Management's Responsibitity for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includesthe design, implementation, and maintenance of internal control relevant to the preparation and fairpresentation of financial statements that are free from material misstatement, wtreitrei due to fraud oreffor. Auditor's Responsibilify 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 financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures inthe financial statements. The procedures selected depend on the auditor's judgment, including the assessment of risks of material misstatement of the financial statements, whethei duè to fraud or error. In making those risk assessments, the auditor considers intemal control relevant to the City's preparation andfair presentation of the financial statements in order to design audit procedures that arË upprop.iut" in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Ciiy's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the apprãpriatenessof accounting policies used and the reasonableness of significant accounting estimåtãs ïade by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in atl material respects, the respective financial position of the governmental activities, the business-type activities, each mãjor fund, and the aggregate remaining fund information of the United City of Yorkville, Illinois, as of Ãpril 30, 2015, and the respective changes in financial position and, where applicable, cash flows thereof for theyear then ended in accordance with accounting principles generally accepted in the United States of America. United City of Yorkville, Illinois August 24,2015 Page2 Other Matters Requir ed Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis as listed in the table of contents and budgetary information reported in the required supplementary information as listed in the table of contents, be presented to supplement the basic financial statements. Such information, although not part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Inþrmation Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the United City of Yorkville, Illinois', financial statements as a whole. The introductory section, combining and individual fund financial statements and budgetary comparison schedules, supplemental schedules, and statistical section are presented for pu{poses of additional analysis and are not a required part of the financial statements. The combining and individual fund financial statements and budgetary comparison schedules and supplemental schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements and budgetary comparison schedules and supplemental schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. /rÅr"J*r¡, C,,*^t¿P LAUTERBACH & AMEN, LLP 2 . MANAGEMENT’S DISCUSSION AND ANALYSIS UNITED CITY OF YORKVILLE, ILLINOIS MANAGEMENT’S DISCUSSION AND ANALYSIS April 30, 2015 MD&A 1 As management of the United City of Yorkville (“City”), we offer readers of the City’s financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended April 30, 2015. 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 Letter of Transmittal on pages iii through viii and the City’s financial statements (beginning on page 3). Financial Highlights • The assets/deferred outflows of the United City of Yorkville exceeded its liabilities/deferred inflows at the close of the fiscal year by $121,153,135 (net position). Of this amount, $113,189,055 was invested in capital assets, net of related debt; $2,744,103 was restricted for specific activities such as IMRF, library operations, special service areas, highways and streets, TIF districts and land cash. Remaining net position, totaling $5,219,977, was unrestricted. • The City’s aggregate net position increased by $4,034,968 or 3.4% during the year ended April 30, 2015. Of this increase, $3,392,891 is attributable to governmental activities and $642,077 is attributable to business-type activities. • Total revenues nominally decreased by 0.5% from $24,775,766 to $24,656,415. Overall expenses totaled $20,621,447, which is a decrease of 5.1% from the preceding fiscal year. • As of the culmination of the current fiscal year, the City’s governmental funds reported combined fund balances of $11,328,461, compared to $6,664,222 reported on April 30, 2014. • For the fiscal year ended April 30, 2015, the City’s General Fund reported an increase in fund balance of $965,477. Total ending fund balance in the General Fund was a positive $4,826,058. • Both the City’s Water and Sewer funds reported positive changes in net position during the current fiscal year, reporting ending net position balances of $23,078,404 and $25,295,815, respectively. 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 are comprised of three components: (1) government- wide financial statements, (2) fund financial statements, and (3) notes to the financial statements. The governmental-wide statements are divided between governmental activities and business-type activities, with the public library presented as a blended component unit. The perspective of the fund financial statements presents financial information for individual funds established by the City for specific purposes. They are categorized into three distinct groups: governmental, proprietary and fiduciary. This report also contains other supplementary information in addition to the basic financial statements. Government-Wide Financial Statements The government-wide financial statements are designed to provide readers with a broad overview of the City’s finances, in a manner similar to a private-sector business. The Statement of Net Position presents information on all of the City’s assets/deferred outflows and liabilities/deferred inflows, with the difference between the two reported as net position. Over time increases or decreases in net position 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 position changed during the most recent fiscal year. All changes in net position 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. UNITED CITY OF YORKVILLE, ILLINOIS MANAGEMENT’S DISCUSSION AND ANALYSIS April 30, 2015 MD&A 2 Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include general government (legislative, administration and finance), public safety (police), community development, public works (street operations, health and sanitation) and parks and recreation. Property taxes, shared state taxes and local utility taxes finance the majority of these services. Business-type activities reflect private sector type operations, where the fee for service typically covers all or most of the cost of operations, including depreciation. The business- type activities of the City include water and sewer operations. The government-wide financial statements may be found on pages 3 through 6 of this report. Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the United City of Yorkville can be divided into three categories: governmental funds, proprietary funds and fiduciary funds. Governmental Funds Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the City’s near-term financing decisions. Both the Governmental Fund Balance Sheet and the Governmental Fund Statement of Revenues, Expenditures and Changes in Fund Balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City maintains twelve individual governmental funds. Information is presented separately in the Governmental Fund Balance Sheet and in the Governmental Fund Statement of Revenues, Expenditures and Changes in Fund Balances for the General Fund, Library Fund, Parks and Recreation Fund and the Citywide Capital Fund, all of which are considered to be major funds. Information from the City’s other eight 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 United City of Yorkville adopts annual budgets for its General Fund, Library Fund, Parks and Recreation Fund and Citywide Capital Fund. A budgetary comparison schedule has been provided for all four funds to demonstrate compliance with this budget. The basic governmental fund financial statements may be found on pages 7 through 12 of this report. UNITED CITY OF YORKVILLE, ILLINOIS MANAGEMENT’S DISCUSSION AND ANALYSIS April 30, 2015 MD&A 3 Proprietary Funds The City maintains one type of proprietary fund (enterprise funds). Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for its water and sewer operations. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the Water Fund (major fund) and the Sewer Fund (major fund). The basic proprietary fund financial statements may be found on pages 13 through 16 of this report. Fiduciary Funds Fiduciary funds are used to account for resources held for the benefit of parties outside the City. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City’s operations. The City maintains one fiduciary trust fund; the Police Pension Fund and two agency funds; one for fees held for other governmental agencies and one for developer deposits. The accounting used for fiduciary funds is similar to that used by proprietary funds. The basic fiduciary fund financial statements may be found on pages 17 and 18 of this report. Notes to the Financial Statements The notes provide additional information that is essential to a full understanding of the information provided in the government-wide and fund financial statements. The notes to the financial statements may be found on pages 19 through 63 of this report. Other Information In addition to the basic financial statements, this report also includes certain required supplementary information related to budgetary information and the City’s progress in funding its obligation to provide pension benefits to its employees. Required non-major fund information can be found following the required supplementary information. Required supplementary information may be found on pages 64 through 72 of this report. The combing statements referred to earlier in connection with non-major governmental funds are presented immediately following the required supplementary information on pensions. Combing and individual fund statements and schedules may be found on pages 73 through 107 of this report. UNITED CITY OF YORKVILLE, ILLINOIS MANAGEMENT’S DISCUSSION AND ANALYSIS April 30, 2015 MD&A 4 GOVERNMENT-WIDE FINANCIAL ANALYSIS Statement of Net Position The following chart reflects the condensed Statement of Net Position (in millions): 2015 2014 2015 2014 2015 2014 Assets: Current Assets 19.3$ 14.0$ 3.1$ 4.4$ 22.4$ 18.4$ Capital Assets 79.6 77.1 59.7 59.8 139.3 136.9 Other Assets/Deferred Outflows 0.1 0.2 11.3 11.4 11.5 11.6 Total Assets/Deferred Outflows 99.1 91.3 74.2 75.6 173.2 167.0 Liabilities: Current Liabilities 3.9 3.0 2.6 2.7 6.6 5.7 Long-term Liabilities/ Deferred Inflows 22.3 19.0 23.2 25.2 45.5 44.2 Total Liabilities/Deferred Inflows 26.3 22.0 25.8 27.9 52.1 49.9 Net Position: Net Investment in Capital Assets 66.8 63.9 46.5 34.7 113.3 98.6 Restricted 2.7 1.9 - - 2.7 1.9 Unrestricted 3.3 3.6 1.9 13.0 5.2 16.6 Total Net Position 72.8$ 69.4$ 48.4$ 47.7$ 121.2$ 117.1$ Primary Government Total Governmental Activities Business-Type Activities The City’s combined net position increased by $4.0 million, from $117.1 to $121.1 million, during the current fiscal year. This change is the result of $3.4 million and $0.7 million increases in the net position of governmental activities and business-type activities, respectively. The increase in the net position of governmental activities in fiscal year 2015 was due to better than expected operating results and an increase in capital assets, which consisted primarily of developer donations, City constructed roadway improvements and unfinished infrastructure that was still being constructed at fiscal year end. Restricted net position for governmental activities increased by $0.8 million due to the accumulation of property tax proceeds that will be used in future fiscal periods to fund the City’s contributions to the Illinois Municipal Retirement Fund (IMRF). The nominal increase in the net position of business-type activities was chiefly due to the continued amortization of water and sewer debt. The largest portion of the United City of Yorkville’s net position, or 91.8%, reflects its investment in capital assets (e.g., land, infrastructure, buildings, machinery and equipment), less any related debt used to acquire or construct those assets that are still outstanding. The City uses its capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the United City of Yorkville’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. The final component of the United City of Yorkville’s net position, or 3.7%, represents resources that are subject to external restrictions on how they may be used. Total restricted net position is comprised as follows: 35.9% is for future IMRF expenses; 17.3% is for library operations; 0.6% is for the maintenance of special service areas; 33.3% is for future road maintenance and improvement projects relating to the UNITED CITY OF YORKVILLE, ILLINOIS MANAGEMENT’S DISCUSSION AND ANALYSIS April 30, 2015 MD&A 5 City’s motor fuel tax (MFT) program; 8.7% is restricted for Tax Increment Financing (TIF) projects; and the remaining 4.3% is restricted for future land cash projects. As of April 30, 2015, the City was able to report positive balances in all three categories of net position, both for the government as a whole, and for its separate governmental and business-type activities. Additional information on the Statement of Net Position may be found on pages 3 and 4 of this report. Activities The following table reflects the revenue and expenses of the City’s governmental and business-type activities (in millions). 2015 2014 2015 2014 2015 2014 Revenues Program Revenues: Charges for Services 3.3$ 2.8$ 3.8$ 3.6$ 7.1$ 6.3$ Operating Grants & Contributions 0.9 1.1 - - 0.9 1.1 Capital Grants & Contributions 0.8 1.2 0.0 1.7 0.77 2.9 General Revenues: Property Taxes 4.9 4.7 - - 4.9 4.7 Other Taxes 9.2 8.8 - - 9.2 8.8 Other Revenue 1.6 0.8 0.2 0.2 1.7 0.9 Total Revenues 20.6 19.3 4.0 5.4 24.7 24.8 Expenses General Government 4.1 5.8 - - 4.1 5.8 Public Safety 4.4 3.9 - - 4.4 3.9 Community Development 0.6 0.4 - - 0.6 0.4 Public Works 3.1 3.4 - - 3.1 3.4 Library 0.9 0.9 - - 0.9 0.9 Parks & Recreation 2.4 2.0 - - 2.4 2.0 Interest Long-Term Debt 0.6 0.7 - - 0.6 0.7 Water - - 2.8 2.7 2.8 2.7 Sewer - - 1.7 1.6 1.7 1.6 Recreation Center - - - 0.2 - 0.2 Total Expenses 16.1 17.2 4.5 4.5 20.6 21.7 Transfers (1.1) (1.6) 1.1 1.6 - - Change in Net Position 3.4$ 0.5$ 0.6$ 2.5$ 4.0$ 3.2$ Net Position, Beginning 69.4$ 68.8$ 47.7$ 45.2$ 117.1$ 114.2$ Net Position, Ending 72.8$ 69.4$ 48.4$ 47.7$ 121.1$ 117.1$ Primary Government Total Governmental Activities Business-Type Activities Additional information on the Statement of Net Position may be found on pages 5 and 6 of this report. UNITED CITY OF YORKVILLE, ILLINOIS MANAGEMENT’S DISCUSSION AND ANALYSIS April 30, 2015 MD&A 6 Governmental Activities Revenues Total governmental activities revenue for the current fiscal year was $20,651,497, compared to $19,352,505 in the previous fiscal year, an increase of 6.7%. Property taxes, the City’s largest single revenue source (23.5% of aggregate revenues), totaled $4.85 million in fiscal year 2015. Property taxes support governmental activities, including the City’s annual contribution to the Yorkville Police Pension Fund. The City contributed $624,168 to the Police Pension Fund in the current fiscal year, exceeding the actuarial required contribution by $52,731. Total property tax revenues increased by 3.9% in the current fiscal year, although it should be noted that last year’s results were a bit skewed, due to higher than normal property tax rebate amounts. The City received sales taxes in the amount of $4.78 million in fiscal year 2015, which is a 4.6% increase over the prior year. The “other taxes” classification includes a number of revenue sources, including income, utility, business district, and amusement and admission taxes. The other tax classification increased by 5.4% in the current fiscal year, bolstered by income and use tax receipts which posted gains of 7.6% and 15.4%, respectively. Amusement taxes also increased by 19.7%, as the City received its first full years’ worth of taxes generated by the movie theater complex that opened in November of 2013. Aggregate utility taxes decreased by 2.0%, as State excise tax receipts continue to deteriorate as a result of declining land line use. The sharp increase (19.2%) in charges for services in fiscal year 2015 is the result of several factors including: increased recreation program revenues; the annual contractual increase in garbage surcharge fees; and the enhancement of chargeback revenues used to fund police, public works and park vehicle and equipment purchases. Grant and contribution revenue decreased by a combined total of $653,655, as less developer donated infrastructure was received by the City in the current fiscal year than in the year prior. - 1,000 2,000 3,000 4,000 5,000 6,000 Charges for Service Operating Grants & Contributions Capital Grants & Contributions Property Taxes Sales Tax Other Taxes Other Revenues Governmental Activities - Revenues by Function (in thousands) FY 2015 FY 2014 UNITED CITY OF YORKVILLE, ILLINOIS MANAGEMENT’S DISCUSSION AND ANALYSIS April 30, 2015 MD&A 7 Expenses Total expenses amounted to $16,124,634 for governmental activities in fiscal year 2015. This reflects a decrease of 6.2% from the prior year. The public safety function comprises the greatest proportion of governmental activities expenses, accounting for approximately 27% of the total. Other primary functional areas include general government, public works and parks and recreation, which account for 25%, 19% and 15%, respectively, of total governmental activities expense. In the previous fiscal year, general government expenses were unusually high due to a one-time incentive payout of $1.8 million to the developer of the new movie theater located in the City’s Countryside TIF district. Fiscal year 2015 general government expenses totaled $4,075,153, which is reduction of $1,733,801 in comparison with the previous year and more in-line with historical averages. Public safety expenses increased 13.4%, as a result of increased pension funding by the City and the hiring of additional police officers. The following pie chart shows the breakdown of governmental activities expenses by function. - 1,000 2,000 3,000 4,000 5,000 6,000 7,000 General Government Public Safety Community Development Public Works Library Parks & Recreation Interest on Long-Term Debt Governmental Activities - Expenses by Function (in thousands) FY 2015 FY 2014 25% 27% 4% 19% 6% 15% 4% General Government Public Safety Community Development Public Works Library Parks & Recreation Interest on Long-Term Debt UNITED CITY OF YORKVILLE, ILLINOIS MANAGEMENT’S DISCUSSION AND ANALYSIS April 30, 2015 MD&A 8 Business-Type Activities Business-type activities increased the City’s net position by $642,077. Approximately 95% of business- type activity revenue is generated from fees for services relating to the City’s water and sewer utilities. Charges for services totaled $3.81 million in fiscal year 2015, which represents an increase of $242,164 (6.8%) over prior year amounts. This rise in charge for service revenue was due to City Council’s planned decision to moderately increase water rates and sewer maintenance fees over the next several fiscal years, in order to fund much needed capital improvements to the City’s underground utility system. Capital grants and contributions were minimal at $6,805, as no significant developer constructed infrastructure was accepted by the City in the current fiscal year. Other revenues, which consist primarily of rental income, reimbursements and miscellaneous items, totaled $185,610, which is a decrease of 4.5% in comparison to the previous fiscal year. Transfers in for business-type activities totaled $1.13 million, which was used to fund the debt service requirements of the 2011 refunding bond. FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS Governmental Funds - The focus of the United City of Yorkville’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the United City of Yorkville’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year. At the end of the current fiscal year, the United City of Yorkville’s governmental funds reported combined ending fund balances of $11,328,461, an increase of $4,664,239 over last year’s totals. The majority of fund balance for the governmental funds is identified between the restricted, assigned and unassigned categories. Restricted fund balance, which accounts for 24.3% of total fund balance, includes amounts restricted for IMRF, library operations, special service areas, TIF related projects and the City’s motor fuel tax program. The bulk of unassigned fund balance, which accounts for 27.1% of total governmental fund balance, is in the General Fund ($3.70 million). Remaining fund balance for the governmental funds is allocated as follows: $178,296 (1.6%) is nonspendable (i.e. prepaids); $537,853 (4.8%) is committed for parks and recreation activities; and $4,788,775 (42.3%) is assigned for various capital projects, vehicles and equipment. The Library Fund reported a positive fund balance of $479,397 at the end of fiscal year 2015, which represents a slight decline in comparison to last year’s fund balance amount of $497,946. Property taxes used to finance library operations, which account for 87.1% of total library operational revenues, fell by $15,888 or 2.5%. This reduction in property tax revenue was due to declining property values and being subject to a tax cap of $0.15 per $100 of assessed valuation. Library operational expenditures remained relatively flat, posting a slight increase of 1.6%, as a result of increased maintenance costs associated with the Library building. The Parks and Recreation Fund reported a surplus amount of $11,052 in the current year, thereby increasing fund balance from $546,485 to $557,537. Aggregate revenues posted year-over-year gains of approximately 3%, as special event and preschool fee revenues increased by $24,280 and $22,569, respectively, over prior year amounts. Expenditures in the Parks and Recreation Fund increased by 14.63%; as a result of increased spending in recreational programming and an operational chargeback for vehicle/equipment purchases and park improvements. The Citywide Capital Fund ended fiscal year 2015 with a surplus of $4,008,153, thus increasing fund balance from $676,555 to $4,684,708. This sizeable increase in fund balance can be directly attributed to UNITED CITY OF YORKVILLE, ILLINOIS MANAGEMENT’S DISCUSSION AND ANALYSIS April 30, 2015 MD&A 9 the issuance of the 2014A bonds in the amount of $4,295,000, which will be used to finance the reconstruction of Game Farm Road in the upcoming fiscal year. General Fund: The chart below compares the fiscal year 2015 final budget to the actual results of the City’s General Fund. Fiscal Year 2015 General Fund Budgetary Highlights Final Budget Actual Over(Under) Actual as % Of Budget Revenues Taxes $ 9,871,724 $ 10,001,937 $ 130,213 101% Intergovernmental 2,177,200 2,345,989 168,789 108% Licenses, Permits & Fees 193,000 173,126 (19,874) 90% Charges for Services 1,203,201 1,290,493 87,292 107% Fines & Forfeitures 175,250 137,252 (37,998) 78% Interest 8,000 (60,469) (68,469) -756% Miscellaneous 93,000 190,995 97,995 205% Total Revenues $ 13,721,375 $ 14,079,323 $ 357,948 103% Expenditures General Government $ 3,924,498 $ 3,743,738 $ (180,760) 95% Public Safety 4,581,682 4,315,151 (266,531) 94% Community Development 603,554 592,588 (10,966) 98% Public Works 1,911,325 1,977,692 66,367 103% Total Expenditures $ 11,021,059 $ 10,629,169 $ (391,890) 96% Excess of Revenues over Expenditures $ 2,700,316 $ 3,450,154 $ 749,838 128% Other Financing Sources(Uses) $ (2,543,703) (2,484,677) (59,026) 98% Net Change in Fund Balance $ 156,613 $ 965,477 Fund Balance - Beginning of Year 3,860,581 Fund Balance - End of Year $ 4,826,058 The General Fund is the City’s primary operating fund and the largest source of funding for the day-to- day activities of its various departments. Actual revenues exceed budgetary amounts by $357,948, as tax and intergovernmental revenues proved to be more robust than initially anticipated. Interest earnings for the year were negative due to the losses incurred from the First Farmers Financial fraud involving the City’s accounts at the Illinois Metropolitan Investment Fund (IMET). Nevertheless it is the continued expectation of management that the majority of this loss, in the General Fund as well as the other effected City Funds, will be recovered in future fiscal periods. Actual General Fund expenditures for the year were $391,890 lower than budgeted ($10,629,169 actual compared to $11,021,059 budgeted). Furthermore, management is pleased to report that all functional departments within the General Fund (excluding Administrative Services and the Health & Sanitation Department included in the Public Works function) were under their respective appropriated budgets for the fiscal year ended 2015. The Health & Sanitation Department exceeded budgetary amounts by approximately $70,000, as a result of the subsidy for refuse provided to senior citizens. UNITED CITY OF YORKVILLE, ILLINOIS MANAGEMENT’S DISCUSSION AND ANALYSIS April 30, 2015 MD&A 10 As indicated by the table on the preceding page, current year operating results generated a surplus amount of $965,477, which increased overall fund balance from $3,860,581 at the beginning of the year, to $4,826,058 at the end of fiscal year 2015. Fund balance for the General Fund is allocated as follows: $145,012 is nonspendable (i.e. prepaids); $984,526 is restricted for expenditures relating to IMRF in future fiscal periods; and $3,696,520 is unassigned. At fiscal year end, unassigned fund balance as a percentage of total expenditures equated to 35%, which is the equivalent of approximately four to five months of operating reserves. Proprietary Funds - The United City of Yorkville’s proprietary funds provide the same type of information found in the government-wide financial statements, but in greater detail. The net position of the City’s proprietary funds at the end of the year totaled $48,374,219, allocated between the Water and Sewer Funds in the amounts of $23,078,404 and $25,295,815, respectively. Both Funds significantly increased capital spending in the current fiscal year, for a combined total of $0.93 million, as part of a planned budgetary spend down of current assets. CAPITAL ASSET AND DEBT ADMINISTRATION Capital Assets – The United City of Yorkville’s investment in capital assets for its governmental and business-type activities as of April 30, 2015 totaled $139,333,698 (net of accumulated depreciation). Investments in capital assets include land, land improvements, construction in progress (CIP), infrastructure (roadway improvements, sanitary sewer lines, storm sewers and water lines), buildings, equipment and vehicles. The following table summarizes the changes in the City’s capital assets for governmental and business-type activities. Change in Capital Assets – Governmental Activities (in millions) NetBalanceAdditions/BalanceMay 1, 2014 (Deletions)April 30, 2015Non-Depreciable Assets: Land and Construction in Progress 32.8$ 1.3$ 34.1$ Depreciable Capital Assets: Infrastructure 44.4 2.7 47.2 Buildings 14.6 - 14.6 Equipment 6.4 0.3 6.7 Vehicles 2.5 (0.1) 2.4 Accumulated Depreciation on Capital Assets (23.6) (1.7) (25.3) Total Capital Assets, Net 77.1$ 2.5$ 79.6$ Total net capital assets for the City’s governmental activities increased in fiscal year 2015 by $2,505,715, due primarily to street infrastructure improvements and developer donations. During the fiscal year depreciation expense totaling $2,001,005 was charged to the following functions: General Government ($68,399), Public Safety ($77,249), Public Works ($1,277,766), Library ($181,119) and Parks and Recreation ($396,472). UNITED CITY OF YORKVILLE, ILLINOIS MANAGEMENT’S DISCUSSION AND ANALYSIS April 30, 2015 MD&A 11 Change in Capital Assets – Business-Type Activities (in millions) NetBalanceAdditions/BalanceMay 1, 2014 Deletions April 30, 2015Non-Depreciable Assets: Land and Construction in Progress 1.8$ 0.3$ 2.1$ Depreciable Capital Assets: Infrastructure 51.3 0.6 52.0 Equipment 18.9 - 18.9 Vehicles - 0.4 0.4 Accumulated Depreciation on Capital Assets (12.2) (1.4) (13.6) Total Capital Assets, Net 59.8$ (0.1)$ 59.7$ Net capital assets decreased by $117,247 in the current fiscal year, as depreciation expense exceeded additions. Capital asset additions for the year totaled $658,873, which were comprised of City constructed water and sewer main improvements and a new vactor truck. During the fiscal year depreciation expense of $572,879 and $834,610 was charged to the Water and Sewer Fund functional expense categories, respectively. For more detailed information related to capital assets, see Note 3 to the financial statements, beginning on page 34. Debt Administration As of April 30, 2015, the United City of Yorkville had total debt outstanding of $42,224,309, comprised of general obligation and alternative revenue source bonds, debt certificates, developer commitments and loans payable. This amount is partially comprised of eight alternative revenue bonds which pledge income, sales, incremental property taxes, and water/sewer revenues. In addition, these bonds can be reverted to the property tax rolls should the alternative revenue source prove to be inadequate. Governmental Business-Type Activities Activities Total General Obligation & Alternative Revenue Source Bonds 16,120,000$ 15,700,000$ 31,820,000$ Debt Certificates - 5,865,000 5,865,000 Developer Commitments - 1,942,898 1,942,898 Loans Payable 901,907 1,694,504 2,596,411 17,021,907$ 25,202,402$ 42,224,309$ The City’s general obligation debt is rated AA- by Standard & Poor’s Ratings Services, which was most recently affirmed in June of 2015. Fitch Ratings currently rates the City’s unlimited tax general obligation bonds at A+. State statutes limit the amount of general obligation debt a non-home rule governmental entity may issue to 8.625 percent of its total assessed valuation. The current debt limit for the City is $35,951,450. The amount of debt applicable to that limit is $14,855,000. For more detailed information related to long-term debt, see Note 3 to the financial statements, beginning on page 37. UNITED CITY OF YORKVILLE, ILLINOIS MANAGEMENT’S DISCUSSION AND ANALYSIS April 30, 2015 MD&A 12 ECONOMIC FACTORS AND NEXT YEAR’S BUDGET Despite major road improvements on Yorkville’s main arterial roadways, the City’s sales tax base continues to remain strong, as indicated by the fact that sales tax has grown an average of 4.2% per annum over the last two fiscal years. Other major revenues have proved resilient as well, with income tax, local use tax, and permit fees all surpassing prior year amounts. Thus, based on the overall operating results of fiscal year 2015, it would appear that the local economy continues to improve and that development in Yorkville continues to carry on in a positive manner, as the City continues to develop economic incentives and other measures to attract and retain businesses. As the City moved forward into fiscal year 2016, management continued its practice of conservatively projecting revenues, while looking for ways to reduce expenditures, in order to maintain adequate fund balances and cash reserves. In addition, management continues to monitor the fiscal activities of the State of Illinois, in order to ascertain the impact, if any, of how potential State budget cuts would impact the local share of State revenues. Looking ahead into fiscal year 2016, the General Fund budget is expected to essentially break-even, yielding a minor surplus of approximately $10,000. The upcoming fiscal year General Fund budget includes funding for several projects and initiatives including: increased capital spending for police and street department vehicles; the purchase of a new phone system; increased economic development funding; and the continuation of revisions to the City’s comprehensive plan. The preponderance of capital expenditures for the upcoming fiscal year will consist of the Game Farm Road and Countryside subdivision projects, budgeted at $2.05 million and $5.65 million, respectively. In July of 2015 the City issued $5.575 million in bonds in order to finance water infrastructure improvements in the Countryside subdivision and refund the remaining principal of the 2005 Countryside bonds. Road infrastructure improvements for the Countryside subdivision will be funded by remaining Game Farm Road bond (2014A) proceeds, in the amount of $1.4 million. The City will also continue its “Road to Better Roads” program, with approximately $1.3 million budgeted for water, sanitary sewer, storm sewer and roadway improvements. Other capital projects planned for the new fiscal year include: downtown streetscape improvements; sanitary sewer lining; Route 71 water main relocations; water well rehabilitations; and a water works system master plan. REQUESTS FOR INFORMATION This financial report is designed to provide our citizens, customers, investors and creditors with a general overview of the City’s finances. Questions concerning this report or requests for additional financial information should be directed to the Director of Finance, United City of Yorkville, 800 Game Farm Road, Yorkville, Illinois 60560. . BASIC FINANCIAL STATEMENTS The basic financial Statements include integrated sets of financial statements as required by the GASB. The sets of statements include: • Government-Wide Financial Statements • Fund Financial Statements Governmental Funds Proprietary Funds Fiduciary Funds In addition, the notes to the financial statements are included to provide information that is essential to a user’s understanding of the basic financial statements. UNITED CITY OF YORKVILLE, ILLINOIS Statement of Net Position April 30, 2015 See Following Page The notes to the financial statements are an integral part of this statement. 3 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Net Position April 30, 2015 Business- Type Activities Totals Current Assets Cash and Investments $11,302,208 2,294,678 13,596,886 Receivables - Net 7,654,109 793,283 8,447,392 Prepaids 178,296 42,844 221,140 Due from Other Governments 169,774 - 169,774 Total Current Assets 19,304,387 3,130,805 22,435,192 Noncurrent Assets Capital Assets Nondepreciable Capital Assets 34,101,744 2,064,953 36,166,697 Depreciable Capital Assets 70,828,061 71,230,752 142,058,813 Accumulated Depreciation (25,287,830)(13,603,982)(38,891,812) Total Capital Assets 79,641,975 59,691,723 139,333,698 Other Assets Assets Held for Others - 11,091,000 11,091,000 Total Noncurrent Assets 79,641,975 70,782,723 150,424,698 Total Assets 98,946,362 73,913,528 172,859,890 Unamortized Loss on Refunding 121,659 245,593 367,252 Total Assets and Deferred Outflows of Resources 99,068,021 74,159,121 173,227,142 Governmental Activities ASSETS DEFERRED OUTFLOWS OF RESOURCES The notes to the financial statements are an integral part of this statement. 4 Business- Type Activities Totals Current Liabilities Accounts Payable $1,449,666 134,480 1,584,146 Retainage Payable 70,920 37,591 108,511 Deposits Payable 275,467 5,000 280,467 Accrued Payroll 185,862 22,233 208,095 Accrued Interest Payable 220,772 302,287 523,059 Other Payables 606,841 1,910 608,751 Current Portion of Long-Term Debt 1,133,553 2,120,897 3,254,450 Total Current Liabilities 3,943,081 2,624,398 6,567,479 Noncurrent Liabilities Compensated Absences Payable 370,692 38,467 409,159 Net Pension Obligation Payable 605,245 - 605,245 Notes Payable 786,027 - 786,027 IEPA Loans Payable - 1,504,139 1,504,139 General Obligation Bonds Payable 15,195,000 14,455,000 29,650,000 Debt Certificates Payable - 5,220,000 5,220,000 Other Liabilities 1,890 1,942,898 1,944,788 Total Noncurrent Liabilities 16,958,854 23,160,504 40,119,358 Total Liabilities 20,901,935 25,784,902 46,686,837 Property and State Taxes 5,387,170 - 5,387,170 Total Liabilities and Deferred Inflows of Resources 26,289,105 25,784,902 52,074,007 Net Investment in Capital Assets 66,706,243 46,482,812 113,189,055 Restricted IMRF 984,526 - 984,526 Library Operations 474,074 - 474,074 Special Service Areas 15,462 - 15,462 Motor Fuel Tax 914,133 - 914,133 Land Cash 117,430 - 117,430 Tax Increment Financing Districts 238,478 - 238,478 Unrestricted 3,328,570 1,891,407 5,219,977 Total Net Position 72,778,916 48,374,219 121,153,135 LIABILITIES NET POSITION Governmental Activities DEFERRED INFLOWS OF RESOURCES The notes to the financial statements are an integral part of this statement. 5 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Activities For the Fiscal Year Ended April 30, 2015 Charges Operating Capital for Grants/Grants/ Services Contributions Contributions Governmental Activities General Government $4,075,153 2,885,990 - 62,761 Library 930,024 44,522 26,934 - Parks and Recreation 2,381,698 352,714 50,314 40,144 Public Safety 4,393,482 - - - Community Development 592,588 - - - Public Works 3,140,446 - 866,162 665,518 Interest on Long-Term Debt 611,243 - - - Total Governmental Activities 16,124,634 3,283,226 943,410 768,423 Business-Type Activities Sewer 1,704,058 1,186,389 - 6,805 Water 2,792,755 2,626,114 - - Total Business-Type Activities 4,496,813 3,812,503 - 6,805 20,621,447 7,095,729 943,410 775,228 General Revenues Taxes Property Taxes Utility Taxes Other Taxes Intergovernmental - Unrestricted Sales Taxes Income Taxes Interest Income Miscellaneous Transfers - Internal Activity Change in Net Position Net Position - Beginning Net Position - Ending Expenses Program Revenues The notes to the financial statements are an integral part of this statement. 6 Business Governmental Type Activities Activities Totals (1,126,402)- (1,126,402) (858,568)- (858,568) (1,938,526)- (1,938,526) (4,393,482)- (4,393,482) (592,588)- (592,588) (1,608,766)- (1,608,766) (611,243)- (611,243) (11,129,575)- (11,129,575) - (510,864)(510,864) - (166,641)(166,641) - (677,505)(677,505) (11,129,575)(677,505)(11,807,080) 4,850,981 - 4,850,981 1,600,296 - 1,600,296 1,127,859 - 1,127,859 4,782,712 - 4,782,712 1,735,422 - 1,735,422 (176,911)11,206 (165,705) 1,736,079 174,404 1,910,483 (1,133,972)1,133,972 - 14,522,466 1,319,582 15,842,048 3,392,891 642,077 4,034,968 69,386,025 47,732,142 117,118,167 72,778,916 48,374,219 121,153,135 Primary Government Net (Expenses)/Revenues The notes to the financial statements are an integral part of this statement. 7 UNITED CITY OF YORKVILLE, ILLINOIS Balance Sheet - Governmental Funds April 30, 2015 Cash and Investments $3,207,295 Receivables - Net of Allowances Property Taxes 3,141,677 Accounts 212,142 Other Taxes 2,486,423 Due from Other Governments 2,073 Due from Other Funds 604,823 Prepaids 145,012 Total Assets 9,799,445 Accounts Payable 784,538 Retainage Payable - Deposit Payable 267,352 Accrued Payroll 141,700 Due to Other Funds - Other Payables - Total Liabilities 1,193,590 Property and State Taxes 3,779,797 Total Liabilities and Deferred Inflows of Resources 4,973,387 Nonspendable 145,012 Restricted 984,526 Committed - Assigned - Unassigned 3,696,520 Total Fund Balances 4,826,058 Total Liabilities, Deferred Inflows of Resources and Fund Balances 9,799,445 FUND BALANCES LIABILITIES General ASSETS DEFERRED INFLOWS OF RESOURCES The notes to the financial statements are an integral part of this statement. 8 Capital Projects Parks and Citywide Library Recreation Capital Nonmajor Totals 520,708 763,557 5,359,277 1,451,371 11,302,208 1,441,846 - - 165,527 4,749,050 30 1,417 149,231 15,295 378,115 1,163 - - 39,355 2,526,941 - - 46,898 120,803 169,774 - - 12,266 7,842 624,931 5,323 19,684 1,510 6,767 178,296 1,969,070 784,658 5,569,182 1,806,960 19,929,315 8,060 86,447 390,546 180,075 1,449,666 - - 53,595 17,325 70,920 - 8,115 - - 275,467 15,161 29,001 - - 185,862 - - - 624,928 624,928 24,606 103,558 440,333 38,344 606,841 47,827 227,121 884,474 860,672 3,213,684 1,441,846 - - 165,527 5,387,170 1,489,673 227,121 884,474 1,026,199 8,600,854 5,323 19,684 1,510 6,767 178,296 474,074 - - 1,293,345 2,751,945 - 537,853 - - 537,853 - - 4,683,198 105,577 4,788,775 - - - (624,928)3,071,592 479,397 557,537 4,684,708 780,761 11,328,461 1,969,070 784,658 5,569,182 1,806,960 19,929,315 Special Revenue The notes to the financial statements are an integral part of this statement. 9 UNITED CITY OF YORKVILLE, ILLINOIS Reconciliation of Total Governmental Fund Balance to Net Position of Governmental Activities April 30, 2015 Total Governmental Fund Balances $11,328,461 Amounts reported for governmental activities in the Statement of Net Position are different because: Capital assets used in governmental activities are not financial resources and therefore, are not reported in the funds.79,641,975 Long-term liabilities are not due and payable in the current period and, therefore, are not reported in the funds. Accrued Interest Payable (220,772) Compensated Absences Payable (463,365) Net Pension Obligation Payable (605,245) Notes Payable (901,907) General Obligation Bonds Payable (16,120,000) Unamortized Loss on Refunding 121,659 Other Obligations Payable (1,890) Net Position of Governmental Activities 72,778,916 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds For the Fiscal Year Ended April 30, 2015 See Following Page The notes to the financial statements are an integral part of this statement. 10 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds For the Fiscal Year Ended April 30, 2015 Revenues Taxes $10,052,792 Intergovernmental 2,295,134 Licenses, Permits and Fees 173,126 Charges for Services 1,290,493 Fines and Forfeits 137,252 Grants and Donations - Interest (60,469) Miscellaneous 190,995 Total Revenues 14,079,323 Expenditures Current General Government 3,743,738 Library - Parks and Recreation - Public Safety 4,315,151 Community Development 592,588 Public Works 1,977,692 Capital Outlay - Debt Service Principal Retirement - Interest and Fiscal Charges - Total Expenditures 10,629,169 Excess (Deficiency) of Revenues Over (Under) Expenditures 3,450,154 Other Financing Sources (Uses) Debt Issuance - Premium on Debt Issuance - Payment to Escrow Agent - Transfers In 2,209 Transfers Out (2,486,886) (2,484,677) Net Change in Fund Balances 965,477 Fund Balances - Beginning 3,860,581 Fund Balances - Ending 4,826,058 General The notes to the financial statements are an integral part of this statement. 11 Capital Projects Parks and Citywide Library Recreation Capital Nonmajor Totals 1,354,712 - - 423,258 11,830,762 26,934 - 62,761 642,965 3,027,794 25,325 - 105,266 75,525 379,242 10,841 352,714 693,467 401,680 2,749,195 8,356 - - 9,181 154,789 - 9,317 - 275,712 285,029 (7,940)697 (110,207)1,008 (176,911) 19,949 175,940 1,261,619 87,576 1,736,079 1,438,177 538,668 2,012,906 1,916,905 19,985,979 - - 128,895 38,002 3,910,635 748,905 - - - 748,905 - 1,805,222 - 236,570 2,041,792 - - - 22,422 4,337,573 - - - - 592,588 - - - 384,135 2,361,827 - - 2,223,562 1,061,927 3,285,489 505,000 - 75,000 264,112 844,112 228,010 - 52,025 216,055 496,090 1,481,915 1,805,222 2,479,482 2,223,223 18,619,011 (43,738)(1,266,554)(466,576)(306,318)1,366,968 - - 4,370,678 2,300,000 6,670,678 - - 49,789 69,891 119,680 - - - (2,359,115)(2,359,115) 25,189 1,277,606 63,296 7,148 1,375,448 - - (9,034)(13,500)(2,509,420) 25,189 1,277,606 4,474,729 4,424 3,297,271 (18,549)11,052 4,008,153 (301,894)4,664,239 497,946 546,485 676,555 1,082,655 6,664,222 479,397 557,537 4,684,708 780,761 11,328,461 Special Revenue The notes to the financial statements are an integral part of this statement. 12 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 Fiscal Year Ended April 30, 2015 Net Change in Fund Balances - Total Governmental Funds $4,664,239 Amounts reported for governmental activities in the Statement of Activities are different because: Governmental funds report capital outlays as expenditures. However, in the Statement of Activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. Capital Outlays 4,506,720 Depreciation Expense (2,001,005) The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of the principal on long-term debt consumes the current financial resources of the governmental funds. Loss on Refunding (75,632) Issuance of General Obligation Bonds (6,595,000) Issuance of Notes Payable (75,678) Additions to Compensated Absences Payable (102,425) Deductions to Net Pension Obligation Payable 21,340 Deductions to Net Other Post-Employment Benefit Obligation Payable 6,306 Retirement of Debt 3,109,112 Changes to accrued interest on long-term debt in the Statement of Activities does not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds.(65,086) Changes in Net Position of Governmental Activities 3,392,891 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Net Position - Proprietary Funds April 30, 2015 See Following Page The notes to the financial statements are an integral part of this statements. 13 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Net Position - Proprietary Funds April 30, 2015 Water Totals Current Assets Cash and Investments $1,683,964 610,714 2,294,678 Receivables - Net of Allowances Accounts 185,839 607,444 793,283 Prepaids 11,375 31,469 42,844 Total Current Assets 1,881,178 1,249,627 3,130,805 Noncurrent Assets Capital Assets Nondepreciable 191,983 1,872,970 2,064,953 Depreciable 30,023,677 41,207,075 71,230,752 Accumulated Depreciation (3,642,681)(9,961,301)(13,603,982) 26,572,979 33,118,744 59,691,723 Other Assets Assets Held for Others 11,091,000 - 11,091,000 Total Noncurrent Assets 37,663,979 33,118,744 70,782,723 Total Assets 39,545,157 34,368,371 73,913,528 Unamortized Loss on Refunding 29,763 215,830 245,593 Total Assets and Deferred Outflows of Resources 39,574,920 34,584,201 74,159,121 Business-Type Activities - Enterprise Sewer ASSETS DEFERRED OUTFLOWS OF RESOURCES The notes to the financial statements are an integral part of this statements. 14 Water Totals Current Liabilities Accounts Payable $16,936 117,544 134,480 Retainage Payable 21,725 15,866 37,591 Deposits Payable 5,000 - 5,000 Accrued Payroll 7,913 14,320 22,233 Accrued Interest Payable 176,855 125,432 302,287 Other Payables - 1,910 1,910 Current Portion of Long-Term Debt 1,331,140 789,757 2,120,897 Total Current Liabilities 1,559,569 1,064,829 2,624,398 Noncurrent Liabilities Compensated Absences Payable 11,763 26,704 38,467 IEPA Loans Payable 355,756 1,148,383 1,504,139 General Obligation Bonds Payable 10,390,000 4,065,000 14,455,000 Debt Certificates Payable 945,000 4,275,000 5,220,000 Other Liabilities 1,017,017 925,881 1,942,898 Total Noncurrent Liabilities 12,719,536 10,440,968 23,160,504 Total Liabilities 14,279,105 11,505,797 25,784,902 Net Investment in Capital Assets 23,401,165 23,081,647 46,482,812 Unrestricted 1,894,650 (3,243)1,891,407 Total Net Position 25,295,815 23,078,404 48,374,219 NET POSITION LIABILITIES Sewer Business-Type Activities - Enterprise The notes to the financial statements are an integral part of this statement. 15 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Revenues, Expenses and Changes in Net Position - Proprietary Funds For the Fiscal Year Ended April 30, 2015 Water Totals Operating Revenues Charges for Services $1,145,389 2,500,631 3,646,020 Operating Expenses Operations 495,763 1,433,792 1,929,555 Depreciation and Amortization 578,366 893,040 1,471,406 Total Operating Expenses 1,074,129 2,326,832 3,400,961 Operating Income 71,260 173,799 245,059 Nonoperating Revenues (Expenses) Interest Income 9,173 2,033 11,206 Connection Fees 41,000 125,483 166,483 Other Income 112,684 61,720 174,404 Interest Expense (629,929)(465,923)(1,095,852) (467,072)(276,687)(743,759) Income (Loss) Before Contributions and Transfers (395,812)(102,888)(498,700) Capital Contributions 6,805 - 6,805 Transfers In 1,133,972 83,588 1,217,560 Transfers Out (83,588)- (83,588) Change in Net Position 661,377 (19,300)642,077 Net Position - Beginning 24,634,438 23,097,704 47,732,142 Net Position - Ending 25,295,815 23,078,404 48,374,219 Business-Type Activities - Enterprise Sewer The notes to the financial statement are an integral part of this statement. 16 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Cash Flows - Proprietary Funds For the Fiscal Year Ended April 30, 2015 Water Totals Cash Flows from Operating Activities Receipts from Customers and Users $1,292,647 2,561,351 3,853,998 Payments to Employees (198,716)(365,936)(564,652) Payments to Suppliers (296,211)(1,046,628)(1,342,839) 797,720 1,148,787 1,946,507 Cash Flows from Noncapital Financing Activities Transfers In 1,133,972 83,588 1,217,560 Transfers (Out)(83,588)- (83,588) 1,050,384 83,588 1,133,972 Cash Flows from Capital and Related Financing Activities Purchase of Capital Assets (808,521)(474,916)(1,283,437) Issuance of Capital Debt - 1,290,000 1,290,000 Payment to Escrow Agent - (1,256,355)(1,256,355) Debt Repayment (1,448,355)(727,225)(2,175,580) Interest Payments (629,929)(465,923)(1,095,852) (2,886,805)(1,634,419)(4,521,224) Cash Flows from Investing Activities Interest Received 9,173 2,033 11,206 Net Change in Cash and Cash Equivalents (1,029,528)(400,011)(1,429,539) Cash and Cash Equivalents - Beginning 2,713,492 1,010,725 3,724,217 Cash and Cash Equivalents - Ending 1,683,964 610,714 2,294,678 Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities Operating Income (Loss)71,260 173,799 245,059 Adjustments to Reconcile Operating Income to Net Income to Net Cash Provided by (Used in) Operating Activities: Depreciation and Amortization Expense 578,366 893,040 1,471,406 Connection Fees/Other Income 153,684 187,203 340,887 (Increase) Decrease in Current Assets (6,426)(126,483)(132,909) Increase (Decrease) in Current Liabilities 836 21,228 22,064 Net Cash Provided by Operating Activities 797,720 1,148,787 1,946,507 Noncash Activity - Capital Contributions 6,805 - 6,805 Business-Type Activities - Enterprise Sewer The notes to the financial statement are an integral part of this statement. 17 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Net Position - Fiduciary Funds April 30, 2015 Agency Cash and Cash Equivalents $254,659 427,885 Investments U.S. Government and Agency Securities 2,846,060 - Mutual Funds 754,242 - Corporate Bonds 485,868 - Common Stocks 2,057,172 - Receivables - Net of Allowances - 656,332 Accrued Interest 26,393 - Total Assets 6,424,394 1,084,217 Accounts Payable 1,645 - Other Liabilities - 1,084,217 Due to Other Funds 3 - Total Liabilities 1,648 1,084,217 Held in Trust for Pension Benefits 6,422,746 - NET POSITION Trust Pension Police ASSETS LIABILITIES The notes to the financial statement are an integral part of this statement. 18 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Changes in Net Position - Fiduciary Fund For the Fiscal Year Ended April 30, 2015 Additions Contributions - Employer $624,168 Contributions - Plan Members 214,237 Total Contributions 838,405 Investment Income Interest Earned 144,927 Net Change in Fair Value 216,931 361,858 Less Investment Expenses (18,268) Net Investment Income 343,590 Total Additions 1,181,995 Deductions Administration 14,285 Benefits and Refunds 435,435 Total Deductions 449,720 Change in Net Position 732,275 Net Position Held in Trust for Pension Benefits Net Position - Beginning 5,690,471 Net Position - Ending 6,422,746 Police Trust Pension UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 19 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The United City of Yorkville (City) is an Illinois unit of local government. The financial statements include all functions, programs and activities under control of the City Council. The City’s major operations include public safety, public works, library, parks and recreation, community development, water and sewer services, and general administration. The City Council has oversight responsibility for the City, the Public Library and the Park and Recreation Board. Oversight responsibility includes designation of management and all other control over operations of these entities. The government-wide financial statements are prepared in accordance with generally accepted accounting principles (GAAP). The Governmental Accounting Standards Board (GASB) is responsible for establishing GAAP for state and local governments through its pronouncements (Statements and Interpretations). The more significant of the City’s accounting policies established in GAAP and used by the City are described below. REPORTING ENTITY The City’s financial reporting entity comprises the following: Primary Government: United City of Yorkville In determining the financial reporting entity, the City complies with the provisions of GASB Statement No. 61, “The Financial Reporting Omnibus – an Amendment of GASB Statements No. 14 and No. 34,” and includes all component units that have a significant operational or financial relationship with the City. Based upon the criteria set forth in the GASB Statement No. 61, there are no component units included in the reporting entity. Police Pension Employees Retirement System The City’s police employees participate in the Police Pension Employees Retirement System (PPERS). PPERS functions for the benefit of these employees and is governed by a five-member pension board. Two members appointed by the City’s Mayor, one elected pension beneficiary and two elected police employees constitute the pension board. The participants are required to contribute a percentage of salary as established by state statute and the City is obligated to fund all remaining PPERS costs based upon actuarial valuations. 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 primary 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. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 20 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued BASIS OF PRESENTATION Government-Wide Statements The City’s basic financial statements include both government-wide (reporting the City as a whole) and fund financial statements (reporting the City’s major funds). Both the government-wide and fund financial statements categorize primary activities as either governmental or business-type. The City’s public safety, highway and street maintenance and reconstruction, building code enforcement, public improvements, economic development, parks and recreation, planning and zoning, and general administrative services are classified as governmental activities. The City’s sewer, and water services are classified as business-type activities. In the government-wide Statement of Net Position, both the governmental and business-type activities columns are: (a) presented on a consolidated basis by column, and (b) reported on a full accrual, economic resource basis, which recognizes all long-term assets/deferred outflows and receivables as well as long-term debt/deferred inflows and obligations. The City’s net position is reported in three parts: net investment in capital assets; restricted; and unrestricted. The City first utilizes restricted resources to finance qualifying activities. The government-wide Statement of Activities reports both the gross and net cost of each of the City’s functions and business-type activities (general government, public safety, highways and streets, etc.). The functions are supported by general government revenues (property, sales and use taxes, certain intergovernmental revenues, fines, permits and charges for services, etc.). The Statement of Activities reduces gross expenses (including depreciation) by related program revenues, which include 1) changes to customers or applicants who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. The net costs (by function or business-type activity) are normally covered by general revenue (property, sales and use taxes, certain intergovernmental revenues, permits and charges for services, etc.). This government-wide focus is more on the sustainability of the City as an entity and the change in the City’s net position resulting from the current year’s activities. Fund Financial Statements The financial transactions of the City are reported in individual funds in the fund financial statements. Each fund is accounted for by providing a separate set of self-balancing accounts that comprise its assets/deferred outflows, liabilities/deferred inflows, fund equity, revenues and expenditures/expenses. Funds are organized into three major categories: governmental, proprietary, and fiduciary. The emphasis in fund financial statements is on the major funds in either the governmental or business-type activities categories. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 21 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued BASIS OF PRESENTATION – Continued Fund Financial Statements – Continued Nonmajor funds by category are summarized into a single column. GASB Statement No. 34 sets forth minimum criteria (percentage of the assets/deferred outflows, liabilities/deferred inflows, revenues or expenditures/expenses of either fund category or the governmental and enterprise combined) for the determination of major funds. The City electively added funds, as major funds, which either have debt outstanding or a specific community focus. The nonmajor funds are combined in a column in the fund financial statements. A fund is considered major if it is the primary operating fund of the City or meets the following criteria: Total assets/deferred outflows, liabilities/deferred inflows, revenues, or expenditures/expenses of that individual governmental or enterprise fund are at least 10 percent of the corresponding total for all funds of that category or type; and Total assets/deferred outflows, liabilities/deferred inflows, revenues, or expenditures/expenses of the individual governmental fund or enterprise fund are at least 5 percent of the corresponding total for all governmental and enterprise funds combined. The various funds are reported by generic classification within the financial statements. The following fund types are used by the City: Governmental Funds The focus of the governmental funds’ measurement (in the fund statements) is upon determination of financial position and changes in financial position (sources, uses, and balances of financial resources) rather than upon net income. The following is a description of the governmental funds of the City: 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 General Fund is a major fund. Special revenue funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. The City maintains eight special revenue funds. The Library Fund, a major fund, is used to account for the activity relating to the Yorkville Public Library. The revenue sources for the Library Fund are property taxes. The Parks and Recreation Fund, also a major fund, is used to account for the revenues and expenditures associated with Yorkville’s Parks and Recreation departments. The revenue sources for the Parks and Recreation Fund are charges for services. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 22 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued BASIS OF PRESENTATION – Continued Fund Financial Statements – Continued Governmental Funds – Continued Debt service funds are used to account for the accumulation of funds for the periodic payment of principal and interest on general long-term debt. The City maintains one debt service fund. Capital projects funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by business-type/proprietary funds). The City maintains two capital projects funds. The Citywide Capital Fund, a major fund, is used to account for financial resources accumulated for maintenance of public infrastructure and to fund new capital improvements that benefit the public. Proprietary Funds The focus of proprietary fund measurement is upon determination of operating income, changes in net position, financial position, and cash flows. The generally accepted accounting principles applicable are those similar to businesses in the private sector. The following is a description of the proprietary funds of the City: Enterprise funds are required to account for operations for which a fee is charged to external users for goods or services and the activity is (a) financed with debt that is solely secured by a pledge of the net revenues, (b) has third party requirements that the cost of providing services, including capital costs, be recovered with fees and charges, or (c) establishes fees and charges based on a pricing policy designed to recover similar costs. The City maintains two enterprise funds. The Sewer Fund, a major fund, is used to account for the operation and sewer infrastructure maintenance of the City-owned sewer system, as well as the construction of new sewer systems within City limits. Revenues are generated through a user maintenance fee. The Water Fund, also a major fund, is used to account for the operation and water infrastructure maintenance of the City-owned water distribution system, as well as the construction of new water systems. Revenues are generated through charges based on water consumption and user maintenance fees. Fiduciary Funds Fiduciary funds are used to report assets held in a trustee or agency capacity by the City for others and therefore are not available to support City programs. The reporting focus is on net position and changes in net position and is reported using accounting principles similar to proprietary funds. Pension trust funds are used to account for assets held in a trustee capacity by the City for pension benefit payments. The Police Pension Fund accounts for the accumulation of resources to pay pension costs. Resources are contributed by police force members at rates fixed by state statutes and by the government through an annual property tax levy. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 23 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued BASIS OF PRESENTATION – Continued Fund Financial Statements – Continued Fiduciary Funds – Continued Agency funds are used to account for assets held by the City in a purely custodial capacity. The Developer Deposit Fund is used to account for developer deposits that are used to reimburse the City for all expenses incurred as a result of processing developer applications and requests. The Escrow Deposit Fund is used to account for various funds collected on behalf of other governmental agencies. The City’s fiduciary funds are presented in the fiduciary fund financial statements by type (pension trust and agency). Since by definition these assets are being held for the benefit of a third party (other local governments, private parties, pension participants, etc.) and cannot be used to address activities or obligations of the City, these funds are not incorporated into the government-wide statements. MEASUREMENT FOCUS AND BASIS OF ACCOUNTING Measurement focus is a term used to describe “which” transactions are recorded within the various financial statements. Basis of accounting refers to “when” transactions are recorded regardless of the measurement focus applied. Measurement Focus On the government-wide Statement of Net Position and the Statement of Activities, both governmental and business-type activities are presented using the economic resources measurement focus as defined below. In the fund financial statements, the “current financial resources” measurement focus or the “economic resources” measurement focus is used as appropriate. All governmental funds utilize a “current financial resources” measurement focus. Only current financial assets/deferred outflows and liabilities/deferred inflows are generally included on their balance sheets. Their operating statements present sources and uses of available spendable financial resources during a given period. These funds use fund balance as their measure of available spendable financial resources at the end of the period. All proprietary and pension trust funds utilize an “economic resources” measurement focus. The accounting objectives of this measurement focus are the determination of operating income, changes in net position (or cost recovery), financial position, and cash flows. All assets/deferred outflows and liabilities/deferred inflows (whether current or noncurrent) associated with their activities are reported. Proprietary and pension trust fund equity is classified as net position. Agency funds are not involved in the measurement of results of operations; therefore, measurement focus is not applicable to them. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 24 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued MEASUREMENT FOCUS AND BASIS OF ACCOUNTING – Continued Basis of Accounting In the government-wide Statement of Net Position and Statement of Activities, both governmental and business-type activities are presented using the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability/deferred inflow is incurred or economic asset used. Revenues, expenses, gains, losses, assets/deferred outflows, and liabilities/deferred inflows resulting from exchange and exchange-like transactions are recognized when the exchange takes place. In the fund financial statements, governmental funds are presented on the modified accrual basis of accounting. Under this modified accrual basis of accounting, revenues are recognized when “measurable and available.” Measurable means knowing or being able to reasonably estimate the amount. Available means collectible within the current period or within sixty days after year-end. The City recognizes property taxes when they become both measurable and available in accordance with GASB Codification Section P70. A sixty day availability is generally used for revenue recognition for all other governmental fund revenues. Income tax will exceed the sixty day recognition period due to the State of Illinois and the long delay with releasing these funds. Expenditures (including capital outlay) are recorded when the related fund liability is incurred, except for general obligation bond principal and interest which are recognized when due. In applying the susceptible to accrual concept under the modified accrual basis, those revenues susceptible to accrual are property taxes, state and utility taxes, franchise taxes, interest revenue, and charges for services. All other revenues are not susceptible to accrual because generally they are not measurable until received in cash. All proprietary, pension trust and agency funds utilize the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability is incurred or economic asset used. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the City’s enterprise funds are charges to customers for sales and services. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 25 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND NET POSITION OR EQUITY Cash and Investments Cash and cash equivalents on the Statement of Net Position are considered to be cash on hand, demand deposits, and cash with fiscal agent. For the purpose of the proprietary funds “Statement of Cash Flows,” cash and cash equivalents are considered to be cash on hand, demand deposits, cash with fiscal agent, and all highly liquid investments with an original maturity of three months or less. Investments are reported at fair value. Short-term investments are reported at cost, which approximates fair value. Securities traded on national exchanges are valued at the last reported sales price. Investments that do not have any established market, if any, are reported at estimated fair value. Interfund Receivables, Payables and Activity Interfund activity is reported as loans, services provided, reimbursements or transfers. Loans are reported as interfund receivables and payables as appropriate and are subject to elimination upon consolidation. All other interfund transactions are treated as transfers. Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as “internal balances.” Receivables In the government-wide financial statements, receivables consist of all revenues earned at year-end and not yet received. Major receivables balances for governmental activities include property taxes, state and utility taxes, franchise taxes, and grants. Business-type activities report utility charges as their major receivables. Prepaids Prepaids are valued at cost, which approximates market. The cost of governmental fund-type prepaids are recorded as expenditures when consumed rather than when purchased. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaids in both the government-wide and fund financial statements. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 26 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND NET POSITION OR EQUITY – Continued Capital Assets Capital assets purchased or acquired with an original cost of $5,000 to $75,000 (see chart below) or more are reported at historical cost or estimated historical cost. Contributed assets are reported at estimated fair market value as of the date received. Additions, improvements and other capital outlays that significantly extend the useful life of an asset are capitalized. Other costs incurred for repairs and maintenance are expensed as incurred. The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. General capital assets are long-lived assets of the City as a whole. Infrastructure such as streets, traffic signals and signs are capitalized. In the case of the initial capitalization of general infrastructure assets (i.e., those reported by the governmental activities) the government chose to include all such items regardless of their acquisition date. The valuation basis for general capital assets are historical cost, or where historical cost is not available, estimated historical cost based on replacement costs. Capital assets in the proprietary funds are capitalized in the fund in which they are utilized. The valuation bases for proprietary fund capital assets are the same as those used for the general capital assets. Donated capital assets are capitalized at estimated fair market value on the date donated. Depreciation on all assets is computed and recorded using the straight-line method of depreciation over the following estimated useful lives: Estimated Useful Capital Asset Life Land $25,000 N/A Land Improvements 25,000 N/A Buildings 35,000 10 - 50 Years Building Improvements 25,000 10 - 20 Years Machinery and Equipment 5,000 5 - 75 Years Vehicles 5,000 5 - 15 Years Software 25,000 2 - 5 Years Infrastructure - Street and Storm Sewer 50,000 10 - 75 Years Infrastructure - Water and Sewer 75,000 10 - 75 Years Capitalized Threshold UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 27 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND NET POSITION OR EQUITY – Continued Compensated Absences The City accrues accumulated unpaid vacation and associated employee-related costs when earned (or estimated to be earned) by the employee. In accordance with GASB Statement No. 16, no liability is recorded for nonvesting accumulation rights to receive sick pay benefits. However, a liability is recognized for that portion of accumulated sick leave that is estimated to be taken as “terminal leave” prior to retirement. All vacation pay is accrued when incurred in the government-wide and proprietary fund financial statements. A liability for these amounts is reported in the governmental funds only if they have matured, for example, as a result of employee resignations and retirements. 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-Bristrol Sanitary District owns and maintains the Interceptor. All costs associated with the construction of the infrastructure asset are recorded as Assets Held for Others in the City’s financial statements. As of April 30, 2015, the balance of this project was $11,091,000 reported in the Sewer Fund. In connection with this project, the City issued General Obligation Alternate Revenue Source Bonds of 2005D in the fiscal year 2006 for $11,300,000, which were refunded in 2008 and again in 2011. At April 30, 2015, the outstanding balance of the 2011 refunding bonds is $9,805,000. See Note 3 for more information on this long-term debt issue. Long-Term Obligations In the government-wide financial statements, and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type Statement of Net Position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as expenses at the time of issuance. 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, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 28 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND NET POSITION OR EQUITY – Continued Net Position In the government-wide financial statements, equity is classified as net position and displayed in three components: Net investment in capital assets – Consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes or other borrowings that are attributable to the acquisition, construction, or improvement of those assets. Restricted – Consists of net position with constraints placed on the use either by (1) external groups such as creditors, grantors, contributors, or laws or regulations of other governments; or (2) law through constitutional provisions or enabling legislations. Unrestricted – All other net position balances that do not meet the definition of “restricted” or “net investment in capital assets.” NOTE 2 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY BUDGETARY INFORMATION Budgets are adopted on a basis consistent with generally accepted accounting principles. Annual budgets are adopted for all funds. All annual appropriations lapse at fiscal year end. During the year, several supplementary appropriations were necessary. The City follows these procedures in establishing the budgetary data reflected in the financial statements: • 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. • Public hearings are conducted at the City offices to obtain taxpayer comments. • Prior to May 1, the budget is legally adopted by a vote of the City Council through passage of an ordinance. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 29 NOTE 2 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY – Continued BUDGETARY INFORMATION – Continued • 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. EXCESS OF ACTUAL EXPENDITURES OVER BUDGET IN INDIVIDUAL FUNDS The following funds had an excess of actual expenditures over budget for the fiscal year. Fund Vehicle and Equipment $1,222 Excess DEFICIT FUND BALANCE The following funds had deficit fund balance/net position as of the date of this report: Fund Countryside TIF $604,820 Sunflower Special Service Area 20,108 Deficit NOTE 3 – DETAIL NOTES ON ALL FUNDS DEPOSITS AND INVESTMENTS The City maintains a cash and investment pool that is available for use by all funds except the pension trust fund. Each fund type's portion of this pool is displayed on the financial statements as "cash and investments.” In addition, investments are separately held by several of the City's funds. The deposits and investments of the pension trust fund are held separately from those of other funds. Permitted Deposits and Investments – Statutes authorize the City to make deposits/invest in commercial banks, savings and loan institutions, obligations of the U.S. Treasury and U.S. Agencies, obligations of States and their political subdivisions, credit union shares, repurchase agreements, commercial paper rated within the three highest classifications by at least two standard rating services, Illinois Funds and the Illinois Metropolitan Investment Fund (IMET). UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 30 NOTE 3 – DETAIL NOTES ON ALL FUNDS DEPOSITS AND INVESTMENTS – Continued The deposits and investments of the Pension Fund are held separately from those of other City funds. Statutes authorize the Pension Fund to make deposits/invest in interest bearing direct obligations of the United States of America; obligations that are fully guaranteed or insured as to the payment of principal and interest by the United States of America; bonds, notes, debentures, or similar obligations of agencies of the United States of America; savings accounts or certificates of deposit issued by banks or savings and loan associations chartered by the United States of America or by the State of Illinois, to the extent that the deposits are insured by the agencies or instrumentalities of the federal government; credit unions, to the extent that the deposits are insured by the agencies or instrumentalities of the federal government; State of Illinois bonds; pooled accounts managed by the Illinois Funds Market Fund (Formerly known as IPTIP, Illinois Public Treasurer’s Investment Pool), or by banks, their subsidiaries or holding companies, in accordance with the laws of the State of Illinois; bonds or tax anticipation warrants of any county, township, or municipal corporation of the State of Illinois; direct obligations of the State of Israel; money market mutual funds managed by investment companies that are registered under the Federal Investment Company Act of 1940 and the Illinois Securities Law of 1953 and are diversified, open-ended management investment companies, provided the portfolio is limited to specified restrictions; general accounts of life insurance companies; and separate accounts of life insurance companies and mutual funds, the mutual funds must meet specific restrictions, provided the investment in separate accounts and mutual funds does not exceed ten percent of the Pension Fund’s plan net position; and corporate bonds managed through an investment advisor, rated as investment grade by one of the two largest rating services at the time of purchase. Pension Funds with plan net position of $2.5 million or more may invest up to forty-five percent of plan net position in separate accounts of life insurance companies and mutual funds. Pension Funds with plan net position of at least $5 million that have appointed an investment advisor, may through that investment advisor invest up to forty-five percent of the plan net position in common and preferred stocks that meet specific restrictions. In addition, pension funds with plan net position of at least $10 million that have appointed an investment advisor, may invest up to fifty percent of its net position in common and preferred stocks and mutual funds that meet specific restrictions effective July 1, 2011 and up to fifty-five percent effective July 1, 2012. Illinois Funds and IMET are investment pools managed by the Illinois public Treasurer’s Office which allows governments within the State to pool their funds for investment purposes. Although not registered with the SEC, Illinois Funds and IMET operate in a manner consistent with Rule 2a7 of the Investment Company Act of 1940. Investments in Illinois Funds and IMET are valued at the share price, the price for which the investment could be sold. City Interest Rate Risk, Credit Risk, Custodial Credit Risk and Concentration Risk Deposits. At year-end, the carrying amount of the City’s deposits for governmental and business-type activities totaled $9,399,183 and the bank balances totaled $9,777,424. Additionally, the City has $4,197,703 invested in the Illinois Fund at year-end. Interest Rate Risk. Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. The City’s investment policy states that a variety of financial instruments and maturities, properly balanced, will help to insure liquidity and reduce risk or interest rate volatility and UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 31 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued DEPOSITS AND INVESTMENTS – Continued City Interest Rate Risk, Credit Risk, Custodial Credit Risk and Concentration Risk – Continued 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. At year-end, the City’s investment in the Illinois Funds have an average maturity of less than one year. Credit Risk. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. 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, no 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. At year-end, the City’s investment in the Illinois Funds is rated AAAm by Standard & Poor’s. Custodial Credit Risk. In the case of deposits, this is the risk that in the event of a bank failure, the City’s deposits may not be returned to it. 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 the 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 asset forth in the Illinois Complied Statutes 30 ILCS 235/6. At year end, all deposits are collateralized. For an investment, this 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. At year-end, the City’s investment in the Illinois Funds are noncategorizable. Concentration Risk. This is the risk of loss attributed to the magnitude of the City’s investment in a single issuer. The City’s investment policy states that a variety of financial instruments and maturities, properly balanced, will help to insure liquidity and reduce risk or interest rate volatility and loss of principal. Diversifying instruments and maturities will avoid incurring unreasonable risks in the investment portfolio regarding specific security types, issuers or individual financial institutions. The City shall diversify to the best of its ability based on the type of funds invested and the cash flow needs of those funds. The City places no limit on the amount the City may invest in any one issuer. At year- end, the City’s investment in Illinois Funds represent more than 5 percent of the total cash and investment portfolio. Police Pension Fund Interest Rate Risk, Credit Risk, Custodial Credit Risk and Concentration Risk Deposits. At year-end, the carrying amount of the Fund’s deposits totaled $254,659 and the bank balances totaled $254,659. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 32 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued DEPOSITS AND INVESTMENTS – Continued Police Pension Fund Interest Rate Risk, Credit Risk, Custodial Credit Risk and Concentration Risk – Continued Investments. At year-end, the Fund has the following investments and maturities: Less Than More Than Investment Type 1 1 to 5 6 to 10 10 U.S. Treasuries $1,763,570 65,010 1,046,947 651,613 - U.S. Agencies 1,082,490 207,858 688,309 138,869 47,454 Corporate Bonds 485,868 45,049 415,168 25,651 - 3,331,928 317,917 2,150,424 816,133 47,454 Investment Maturities (in Years) Fair Value Interest Rate Risk. The Fund’s investment policy states that the investment portfolio shall remain sufficiently liquid to enable the Fund to meet all operating requirements which may be reasonable anticipated. Credit Risk. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. The Fund helps limit its exposure to credit risk by primarily investing in securities issued by the United States Government and/or its agencies that are implicitly guaranteed by the United States Government. The Pension Fund’s investment policy establishes criteria for allowable investments; those criteria follow the requirements of the Illinois Pension Code. The investments in the securities of U.S. Government Agencies obligations were all rated triple A by Standard & Poor’s or by Moody’s Investors Services. Besides investing in securities issued by agencies of the United States Government, the Pension Fund’s investment policy for reducing credit risk is by the Board conducting its responsibilities with the care, skill and caution under the circumstances then prevailing which a prudent person acting in a like capacity and familiar with those matters would use the conduct of an activity of like character or purpose. Custodial Credit Risk. The Fund’s investment policy requires all deposits in excess of federally insured limits (other than bank managed money market mutual funds) to be no less than 110% of the fair market value and secured by some form of collateral. The Fund will accept (1) United States Treasury Bills, Notes or Bonds, or (2) United States Government Agency Notes or Bonds as authorized by the Public Funds Investment Act but excluding the government sponsored agencies prohibited by the DOI. At year-end, the entire amount of the bank balance of deposits was covered by collateral, federal depository or equivalent insurance. Concentration Risk. This is the risk of loss attributed to the magnitude of the Pension Fund’s investment in a single issuer. The Funds investment policy states the Board should diversify investments to avoid incurring unreasonable risks from the practice of concentrating investments in specific security types and/or individual financial institutions. In addition to the securities and fair values previously listed, the Fund also has $754,242 invested in mutual funds and $2,057,172 invested in common stocks. At year- end, there are no investments (other than U.S. Government and U.S. Government - guaranteed obligations) in any one organization that represent 5 percent or more of net position available for retirement benefits. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 33 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued DEPOSITS AND INVESTMENTS – Continued Police Pension Fund Interest Rate Risk, Credit Risk, Custodial Credit Risk and Concentration Risk – Continued The Fund’s investment policy in accordance with Illinois Compiled Statutes (ILCS) establishes the following target allocation across asset classes: Long-Term Expected Real Asset Class Target Rate of Return Fixed Income 55% - 100%1.5% - 2.0% Equities 25% - 45%6.3% - 6.6% Real Estate 0% - 5%9.10% Cash and Cash Equivalents 0%0.0% Illinois Compiled Statutes (ILCS) limit the Fund’s investments in equities, mutual funds and variable annuities to 55%. Securities in any one company should not exceed 5% of the total fund. The long-term expected rate of return on the Fund’s investments was determined using an asset allocation study conducted by the Fund’s investment management consultant in April 2015 in which best-estimate ranges of expected future real rates of return (net of pension plan investment expense and inflation) were developed for each major asset class. These ranges were combined to produce the long- term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding the expected inflation. Best estimates or arithmetic real rates of return for each major asset class included in the Fund’s target asset allocation as of April 30, 2015 are listed in the table above. Rate of Return For the year ended April 30, 2015, the annual money-weighted rate of return on pension plan investments, net of pension plan investment expense, was 5.89%. The money-weighted rate of return expresses investment performance, net of investment expense, adjusted for the changing amounts actually invested. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 34 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued PROPERTY TAXES Property taxes for 2014 attach as an enforceable lien on January 1, 2015, on property values assessed as of the same date. Taxes are levied by December of the subsequent fiscal year (by passage of a Tax Levy Ordinance). Tax bills are prepared by the County and are payable in two installments, on or about June 1 and September 1. The County collects such taxes and remits them periodically. CAPITAL ASSETS Governmental Activities Governmental capital asset activity for the year was as follows: Transfers Ending Increases Decreases (Out)Balances Nondepreciable Capital Assets Land $30,266,179 - - - 30,266,179 Construction in Progress 2,562,090 3,262,380 1,988,905 - 3,835,565 32,828,269 3,262,380 1,988,905 - 34,101,744 Depreciable Capital Assets Buildings 14,573,556 - - - 14,573,556 Equipment 6,402,552 402,083 85,000 - 6,719,635 Vehicles 2,475,523 102,365 - (220,375)2,357,513 Infrastructure 44,448,560 2,728,797 - - 47,177,357 67,900,191 3,233,245 85,000 (220,375)70,828,061 Less Accumulated Depreciation Buildings 2,961,120 291,471 - - 3,252,591 Equipment 4,136,828 433,685 85,000 - 4,485,513 Vehicles 2,327,273 53,806 - (220,375)2,160,704 Infrastructure 14,166,979 1,222,043 - - 15,389,022 23,592,200 2,001,005 85,000 (220,375)25,287,830 Total Net Depreciable Capital Assets 44,307,991 1,232,240 - - 45,540,231 Total Net Capital Assets 77,136,260 4,494,620 1,988,905 - 79,641,975 Beginning Balances UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 35 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued CAPITAL ASSETS – Continued Governmental Activities – Continued Depreciation expense was charged to governmental activities as follows: General Government $68,399 Library 181,119 Parks and Recreation 396,472 Public Safety 77,249 Public Works 1,277,766 2,001,005 Business-Type Activities Business-type capital asset activity for the year was as follows: Transfers Ending Increases Decreases In Balances Nondepreciable Capital Assets Land $615,376 - - - 615,376 Construction in Progress 1,140,724 423,239 114,386 - 1,449,577 1,756,100 423,239 114,386 - 2,064,953 Depreciable Capital Assets Equipment 18,898,799 - - - 18,898,799 Vehicles - 379,986 220,375 220,375 379,986 Infrastructure 51,350,564 601,403 - - 51,951,967 70,249,363 981,389 220,375 220,375 71,230,752 Less Accumulated Depreciation Equipment 5,653,319 434,603 - - 6,087,922 Vehicles - 27,142 220,375 220,375 27,142 Infrastructure 6,543,174 945,744 - - 7,488,918 12,196,493 1,407,489 220,375 220,375 13,603,982 Total Net Depreciable Capital Assets 58,052,870 (426,100)- 57,626,770 Total Net Capital Assets 59,808,970 (2,861)114,386 - 59,691,723 Beginning Balances Depreciation expense was charged to business-type activities as follows: Sewer $834,610 Water 572,879 1,407,489 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 36 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS Interfund Balances The composition of interfund balances as of the date of this report is as follows: Receivable Fund Payable Fund Amount General Countryside TIF $604,820 General Police Pension 3 Citywide Capital Nonmajor Governmental 12,266 Nonmajor Governmental Nonmajor Governmental 7,842 624,931 The purposes of the significant interfund receivables/payables are as follows: • $604,820 due from the Countryside TIF Fund to the General Fund representing cash borrowings which occurred during the year. Interfund Transfers Interfund transfers for the year consisted of the following: Transfers In Transfers Out Amount General Citywide Capital $2,209 Library General 25,189 Parks and Recreation General 1,277,606 Citywide Capital General 49,796 Nonmajor Governmental General 323 Citywide Capital Nonmajor Governmental 13,500 Nonmajor Governmental Citywide Capital 6,825 Sewer General 1,133,972 Water Sewer 83,588 2,593,008 The purpose of significant interfund transfers are as follows: • $1,277,606 to the Parks and Recreation Fund to subsidize operations. • $1,133,972 to the Sewer Fund to fund debt service payments on the 2011 Refunding Bonds sourced from Non-Home Rule Sales Taxes. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 37 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT Notes Payable The City enters into notes payable to provide funds for acquisition of capital assets. Notes payable have been issued for the governmental activities. Notes payable are direct obligations and pledge the full faith and credit of the City. Notes payable currently outstanding are as follows: Fund Debt Ending Issue Retired by Issuances Retirements Balances Public Works Capital $783,528 - 39,112 744,416 Citywide Capital 156,813 75,678 75,000 157,491 940,341 75,678 114,112 901,907 Beginning Balances Kendall County River Road Bridge Loan Payable of 2013,payable in annual installments equal to one- sixth of the amount borrowed through October 31, 2018. Betzwiser Development,LLC Adjustable Rate Note Payable of 2008,due in monthly installments of $6,086,which includes an annualized interest rate of 4.43% through October 1, 2028. Illinois Environmental Protection Agency (IEPA) Loans Payable The City has entered into loan agreements with the IEPA to provide low interest financing for sewer and water improvements. IEPA loans currently outstanding are as follows: Fund Debt Ending Issue Retired by Issuances Retirements Balances Sewer $544,932 - 93,355 451,577 Beginning Balances IEPA (L17-115300)Loan Payable of 2000,due in semi-annual installments of $37,166 to $52,832 including interest at 2.625% through September 6, 2019. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 38 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued Illinois Environmental Protection Agency (IEPA) Loans Payable – Continued Fund Debt Ending Issue Retired by Issuances Retirements Balances Water $1,335,152 - 92,225 1,242,927 1,880,084 - 185,580 1,694,504 IEPA (L17-1156300) Loan Payable of 2007,due in semi-annual installments of $28,263 to $61,744 including interest at 2.50%through August 9, 2026. Beginning Balances General Obligation Bonds The City issues general obligation bonds to provide funds for the acquisition and construction of major capital facilities. General obligation bonds have been issued for both governmental and business-type activities. General obligation bonds issued for business-type activities are reported in the proprietary funds as they are expected to be repaid from proprietary revenues. General obligation bonds are direct obligations and pledge the full faith and credit of the City. General obligation bonds currently outstanding are as follows: Fund Debt Ending Issue Retired by Issuances Retirements Balances Sewer $2,070,000 - 375,000 1,695,000 Countryside General Obligation Alternate Revenue Source Bonds of 2005, due in annual installments of $165,000 to $300,000 plus interest at 3.50%to 4.35%through Beginning General Obligation Alternate Revenue Source Bonds of 2004B, due in annual installments of $120,000 to $455,000 plus interest at 2.50%to 4.00%through December 30, 2018. Balances UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 39 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued General Obligation Bonds – Continued Fund Debt Ending Issue Retired by Issuances Retirements Balances Debt 2,265,000 * Service $2,490,000 - 225,000 - 1,270,000 * Water 1,370,000 - 100,000 - Library 725,000 - 50,000 675,000 Water 2,925,000 - 15,000 2,910,000 Sewer 10,490,000 - 685,000 9,805,000 General Obligation Alternate Revenue Source Bonds of 2005A, due in annual installments of $30,000 to $335,000 plus interest at 4.00%to 4.375%through December 30, 2022. Beginning Balances General Obligation Refunding Alternate Revenue Source Bonds of 2011,due in annual installments of $660,000 to $1,100,000 plus interest at 4.280%through December 30, 2025. General Obligation Library Bonds of 2006,due in annual installments of $50,000 to $100,000 plus interest at 4.75%to 4.80%through December 30, 2024. General Obligation Refunding Alternate Revenue Source Bonds of 2007A,due in annual installments of $10,000 to $750,000 plus interest at 4.00%to 4.25% through December 30, 2022. General Obligation Alternate Revenue Source Bonds of 2005C, due in annual installments of $35,000 to $150,000 plus interest at 3.50%to 5.50%through December 30, 2024. * Refunded UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 40 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued General Obligation Bonds – Continued Fund Debt Ending Issue Retired by Issuances Retirements Balances Library $6,470,000 - 455,000 6,015,000 Countryside TIF 1,235,000 - - 1,235,000 Citywide Capital - 4,295,000 - 4,295,000 Debt Service - 2,300,000 - 2,300,000 Water - 1,290,000 - 1,290,000 29,375,000 7,885,000 5,440,000 31,820,000 General Obligation Refunding Alternate Revenue Source Bonds of 2014,due in annual installments of $230,000 to $270,000 plus interest at 4.00%to 4.30%through December 1, 2029. General Obligation Refunding Alternate Revenue Source Bonds of 2014A,due in annual installments of $135,000 to $300,000 plus interest at 3.00%to 4.00% through December 1, 2033. General Obligation Refunding Alternate Revenue Source Bonds of 2014B, due in annual installments of $255,000 to $320,000 plus interest at 2.00%to 3.00%through December 30, 2022. Beginning Balances General Obligation Refunding Alternate Revenue Source Bonds of 2014C, due in annual installments of $120,000 to $140,000 plus interest at 2.00%to 3.00%through December 30, 2024. General Obligation Library Refunding Bonds of 2013,due in annual installments of $155,000 to $730,000 plus interest at 2.00%to 4.00% through December 30, 2024. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 41 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued Debt Certificates The City issues debt certificates to provide funds for the acquisition and construction of major capital facilities. Debt certificates have been issued for both governmental and business-type activities. Debt Certificates issued for business-type activities are reported in the proprietary funds as they are expected to be repaid from proprietary revenues. Debt certificates currently outstanding are as follows: Fund Debt Ending Issue Retired by Issuances Retirements Balances Sewer $1,160,000 - 105,000 1,055,000 Water 700,000 - 100,000 600,000 Sewer 190,000 - 190,000 - Water 4,630,000 - 420,000 4,210,000 6,680,000 - 815,000 5,865,000 Balances Debt Certificates of 2003,due in annual installments of $100,000 to $300,000 plus interest at 3.80%to 5.00% through December 15, 2018. Refunding Debt Certificates of 2006A,due in annual installments of $5,000 to $850,000 plus interest at 4.00%to 4.20%through December 30, 2022. Illinois Rural Bond Bank Debt Certificates of 2003,due in annual installments of $80,000 to $155,000 plus interest at 1.60%to 5.20% through February 1, 2023. Debt Certificates of 2004A,due in annual installments of $135,000 to $190,000 plus interest at 1.40%to 3.60% through December 30, 2014. Beginning UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 42 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued Other Obligations Other Obligations currently outstanding are as follows: Fund Debt Ending Issue Retired by Issuances Retirements Balances Governmental Activities $1,890 - - 1,890 Balances Beginning Conover Sewer Recapture owed to John Conover as reimbursement for sewer extension,due in one lump sum payment of $1,890 in fiscal year 2023. Long-Term Liability Activity Changes in long-term liabilities during the fiscal year were as follows: Amounts Ending Due within Additions Deductions Balances One Year Governmental Activities Compensated Absences $360,940 204,850 102,425 463,365 92,673 Net Pension Obligation 626,585 - 21,340 605,245 - Net Other Post-Employment Benefit Obligation 6,306 - 6,306 - - Notes Payable 940,341 75,678 114,112 901,907 115,880 General Obligation Bonds 12,520,000 6,595,000 2,995,000 16,120,000 925,000 Other Obligations 1,890 - - 1,890 - 14,456,062 6,875,528 3,239,183 18,092,407 1,133,553 Beginning Type of Debt Balances UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 43 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued Long-Term Liability Activity – Continued Amounts Ending Due within Additions Deductions Balances One Year Business-Type Activities Compensated Absences $51,708 54,582 27,291 78,999 40,532 IEPA Loans Payable 1,880,084 - 185,580 1,694,504 190,365 General Obligation Bonds 16,855,000 1,290,000 2,445,000 15,700,000 1,245,000 Debt Certificates 6,680,000 - 815,000 5,865,000 645,000 Developer Agreements 1,919,909 85,911 62,922 1,942,898 - 27,386,701 1,430,493 3,535,793 25,281,401 2,120,897 Beginning Type of Debt Balances For the governmental activities, the compensated absences, the net pension obligation, and the net other post-employment benefit obligation are generally liquidated by the General Fund. The Citywide Capital and the Vehicle and Equipment Funds make payment on the notes payable. General obligation bonds are being liquidated by the Library, Countryside TIF, Citywide Capital and Debt Service Funds. For the business-type activities, the Sewer and Water Funds liquidate compensated absences. The Sewer and Water Funds are making payments on the IEPA loans payable, general obligation bonds, debt certificates and developer agreements. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 44 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued Debt Service Requirements to Maturity The annual debt service requirements to maturity, including principal and interest, are as follows: Interest Interest $40,880 32,154 925,000 584,819 42,728 30,306 1,005,000 515,846 44,660 28,374 1,035,000 492,519 46,679 26,355 1,090,000 468,025 48,790 24,245 1,355,000 441,537 50,995 22,039 1,425,000 400,094 53,301 19,733 1,490,000 353,091 55,711 17,324 1,555,000 303,957 58,229 14,805 1,295,000 245,808 60,862 12,172 1,350,000 194,502 63,614 9,421 455,000 140,852 66,490 6,545 465,000 124,902 69,496 3,539 490,000 108,315 41,981 622 505,000 88,593 - - 535,000 68,010 - - 275,000 45,800 - - 280,000 34,800 - - 290,000 23,600 - - 300,000 12,000 Total 744,416 247,634 16,120,000 4,647,070 * - No final repayment schedule available for the River Road Bridge Loan Year General Obligation Bonds Principal Notes Payable* Principal Governmental Activities Fiscal 2022 2023 2024 2025 2026 2029 2028 2030 2027 2031 2032 2033 2034 2018 2019 2020 2021 2016 2017 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 45 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued Debt Service Requirements to Maturity – Continued Interest Interest Interest $190,365 41,714 1,245,000 639,822 645,000 250,926 195,275 36,805 1,290,000 592,364 675,000 224,412 200,313 31,767 1,350,000 541,042 695,000 196,398 205,480 26,601 1,410,000 487,220 925,000 167,088 157,255 21,300 1,650,000 431,114 985,000 127,674 107,049 17,981 1,710,000 363,548 990,000 85,156 109,742 15,288 1,780,000 292,232 540,000 42,316 112,503 12,527 1,845,000 217,994 410,000 18,580 115,334 9,697 1,140,000 142,856 - - 118,235 6,795 1,180,000 95,856 - - 121,209 3,821 1,100,000 47,080 - - 61,744 772 - - - - Total 1,694,504 225,068 15,700,000 3,851,128 5,865,000 1,112,550 Business-Type Activities 2020 Year Principal Principal Principal IEPA General Obligation Debt Loan Payable Bonds CertificatesFiscal 2027 2021 2022 2023 2024 2025 2026 2016 2017 2018 2019 Non-Commitment Debt Special service area bonds outstanding as of the date of this report totaled $75,863,000, Kendall Marketplace business district bonds totaled $6,665,000 and Kendall Marketplace sales tax bonds totaled $5,972,000. These bonds are not an obligation of the government and are secured by the levy of an annual tax on the real property within the special service area, business district taxes, and sales taxes, respectively. The government is in no way liable for repayment but is only acting as agent for the property owners in levying/assessing and collecting the tax, and forwarding the collections to bondholders. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 46 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued Legal Debt Margin Chapter 65, Section 5/8-5-1 of the Illinois Compiled Statutes provides, “…no municipality having a population of less than 500,000 shall become indebted in any manner or for any purpose, to an amount, including existing indebtedness in the aggregate exceeding 8.625% on the value of the taxable property therein, to be ascertained by the last assessment for state and county purposes, previous to the incurring of the indebtedness or, until January 1, 1983, if greater, the sum that is produced by multiplying the municipality’s 1978 equalized assessed valuation by the debt limitation percentage in effect on January 1, 1979.” Assessed Valuation - 2014 $416,828,406 Legal Debt Limit - 8.625% of Assessed Value 35,951,450 Amount of Debt Applicable to Limit General Obligation Bonds 14,855,000 Legal Debt Margin 21,096,450 Bond Defeasances During the current year, the City issued $7,885,000 par value General Obligation Refunding Alternate Revenue Source Bonds of 2014A, B, and C to fully refund $2,265,000 of the General Obligation Alternate Revenue Source Bonds of 2005A and fully refund $1,270,000 of the General Obligation Alternate Revenue Source Bonds of 2005C. The City defeased bonds by placing the proceeds of the 2014B and C new bonds in an irrevocable trust to provide for all future debt service payment of the old bonds. Since the requirements that normally satisfy defeasance have been met, the financial statements reflect satisfaction of the original liability through the irrevocable transfer to an escrow agent of an amount computed to be adequate to meet the future debt service requirements of the issue. Accordingly, the trust account assets and the liability for the defeased bonds are not included in the government’s basic financial statements. Through this refunding, the City decreased its total debt service by $320,330 and obtained an economic gain of $327,325. In prior years, the government defeased general obligation and alternate revenue source bonds by placing the proceeds of new bonds in an irrevocable trust to provide for all future debt service payment on the old bonds. Since the requirements which normally satisfy defeasance, have been met, the financial statements reflect satisfaction of the original liability through the irrevocable transfer to an escrow agent of an amount computed to be adequate to meet the future debt service requirements of the issue. Accordingly, the trust account assets and the liability for the defeased bonds are not included in the government’s basic financial statements. Defeased bonds of $3,315,000 remain outstanding as of the date of this report. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 47 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued NET POSITION CLASSIFICATIONS Net investment in capital assets was comprised of the following as of April 30, 2015: Governmental Activities Capital Assets - Net of Accumulated Depreciation $79,641,975 Plus Unspent Bond Proceeds 3,964,516 Less Capital Related Debt: Notes Payable of 2008 (744,416) Loan Payable of 2013 (157,491) General Obligation Alternate Revenue Source Bonds of 2005 (1,600,000) General Obligation Library Bonds of 2006 (675,000) General Obligation Library Refunding Bonds of 2013 (6,015,000) General Obligation Refunding Alternate Revenue Source Bonds of 2014 (1,235,000) General Obligation Refunding Alternate Revenue Source Bonds of 2014A (4,295,000) General Obligation Refunding Alternate Revenue Source Bonds of 2014B (2,300,000) Loss on Refunding 121,659 Net Investment in Capital Assets 66,706,243 Business-Type Activities Capital Assets - Net of Accumulated Depreciation 59,691,723 Less Capital Related Debt: IEPA (L17-115300) Loan Payable of 2000 (451,577) IEPA (L17-1156300) Loan Payable of 2007 (1,242,927) General Obligation Alternate Revenue Source Bonds of 2004B (1,695,000) General Obligation Refunding ARS Bonds of 2007A (2,910,000) General Obligation Refunding Alternate Revenue Source Bonds of 2014C (1,290,000) Illinois Rural Bond Bank Debt Certificates of 2003 (1,055,000) Debt Certificates of 2003 (600,000) Refunding Debt Certificates of 2006A (4,210,000) Loss on Refunding 245,593 Net Investment in Capital Assets 46,482,812 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 48 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued FUND BALANCE CLASSIFICATIONS In the governmental funds financial statements, the City considers restricted amounts to have been spent when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available. The City first utilizes committed, then assigned and then unassigned fund balance when an expenditure is incurred for purposes for which all three unrestricted fund balances are available. The following is a schedule of fund balance classifications for the governmental funds as of the date of this report: Capital Projects Parks and Citywide Library Recreation Capital Nonmajor Totals Fund Balances Nonspendable Prepaids $145,012 5,323 19,684 1,510 6,767 178,296 Restricted IMRF 984,526 - - - - 984,526 Library Operations - 474,074 - - - 474,074 Special Service Areas - - - - 15,462 15,462 Motor Fuel Tax - - - - 914,133 914,133 Land Cash - - - - 117,430 117,430 Tax Increment Financing Districts - - - - 238,478 238,478 Debt Service - - - - 7,842 7,842 984,526 474,074 - - 1,293,345 2,751,945 Committed Parks and Recreation Programs and Facility Improvements - - 537,853 - - 537,853 Assigned Capital Projects - - - 4,683,198 105,577 4,788,775 Unassigned 3,696,520 - - - (624,928)3,071,592 Total Fund Balances 4,826,058 479,397 557,537 4,684,708 780,761 11,328,461 General Special Revenue Assigned Fund Balance. The City reports assigned fund balance in the Citywide Capital (major), and the Vehicle and Equipment (nonmajor) Funds. The Budget Officer, under authority granted in the City’s fund balance policy, has assigned these two funds to future police, public works and parks and recreation improvement projects and equipment and vehicle purchases based on approved Council/management expenditures as determined through the annual budget process. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 49 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued FUND BALANCE CLASSIFICATIONS – Continued Committed Fund Balance. The City reports committed fund balance in the Parks and Recreation Fund, a major fund. Formal City Council action, through the passage of an ordinance, is required to establish, modify or rescind a fund balance commitment. The City’s Council, through formal board action as part of the annual budget process, has committed these funds to future park and recreation programs, facilities and improvements. Minimum Fund Balance Policy. The City’s policy states that the General fund should maintain a minimum unrestricted fund balance of no less than 30% of the annual appropriations budget. NOTE 4 – OTHER INFORMATION 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; natural disasters; and injuries to the City’s employees. The City has purchased insurance from private insurance companies. Risks covered included certain types of liabilities and bonds. Premiums have been displayed as expenditures/expenses in appropriate funds. There were no significant changes in insurance coverages from the prior year and settlements did not exceed insurance coverage in any of the past three fiscal years. CONTINGENT LIABILITIES Litigation The City is a defendant in various lawsuits. Although the outcome of these lawsuits is not presently determinable, in the opinion of the City's attorney, the resolution of these matters will not have a material adverse effect on the financial condition of the City. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 50 NOTE 4 – OTHER INFORMATION – Continued CONTINGENT LIABILITIES – Continued Grants Amounts received or receivable from grantor agencies are subject to audit and adjustment by grantor agencies, principally the federal government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures which may be disallowed by the grantor cannot be determined at this time although the City expects such amounts, if any, to be immaterial. COMMITTMENTS Agreements with Developers – Governmental Activities Under a Development/Economic Initiative Agreement entered into in March of 2001, the City agreed to reimburse eligible costs associated with a development located at Route 47 and Route 34. Eligible costs of $2,074,833 and accrued interest at 5% are to be reimbursed from 50% of the sales tax generated in the development, limited to a period of eighteen years. Through April 30, 2015, the City has reimbursed $1,992,179, including $111,671 in the current year. All payments have been recorded as an expenditure of the General Fund. Under a Development and Annexation Agreement entered into in July of 2000, amended in October of 2001, the City agreed to reimburse eligible costs associated with a development located at Route 47 and Kennedy Road. Eligible costs of $8,639,334 are to be reimbursed from 50% of the sales tax generated in the development. Through April 30, 2015, the City has reimbursed $1,937,082, including $141,075 in the current year. All payments have been recorded as an expenditure of the General Fund. Under a Development/Economic Initiative Agreement entered into in June of 2002, the City agreed to reimburse eligible costs associated with a development located at Route 34 and Cannonball Trail. Eligible costs of $166,055 and accrued interest at 5% are to be reimbursed from 50% of the sales tax generated in the development, limited to a period of fifteen years. Through April 30, 2015, the City has reimbursed $172,419, including $16,834 in the current year. All payments have been recorded as an expenditure of the General Fund. Under an Annexation Agreement entered into in April of 2006, the City agreed to reimburse eligible costs associated with a development located at Route 47 between Base Line Road and Corneils Road. Eligible costs are to be reimbursed from 55% of City Admissions Taxes collected, limited to a period of ten years. Through April 30, 2015, the City has reimbursed $412,582, including $104,066 in the current year. All payments have been recorded as an expenditure of the General Fund. The agreement was amended in August of 2011 to rebate 100% of admissions tax received by the City from the developer for a period of ten years, and the admissions tax rate was decreased from 5% to 2.75%. The 100% rebate went into effect beginning with the 2013 fiscal year. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 51 NOTE 4 – OTHER INFORMATION – Continued COMMITTMENTS – Continued Agreements with Developers – Governmental Activities – Continued Under a Development/Economic Initiative Agreement entered into in January of 2007, the City agreed to reimburse eligible costs associated with a development located at Route 47 and Corneils Road. Eligible costs of $287,392 are to be reimbursed from 50% of the sales tax generated in the development, limited to a period of twenty years. Through April 30, 2015, the City has reimbursed $23,404, including $0 in the current year. All payments have been recorded as an expenditure of the General Fund. Under a Development Agreement entered into in June of 2007, the City agreed to create a business district in the area around Route 34 and Cannonball Trail. Under the agreement, 50% of sales tax and 100% of the business district tax generated in the district are remitted by the City to an escrow agent to pay the debt service on the Special Service Area Revenue Bonds of 2007. The bonds are secured solely by the pledged revenues and are not obligations of the City and are therefore not recorded on the City’s books. All payments have been recorded as an expenditure of the General Fund. Expenditures in the current year were $285,630 for sales taxes and $336,830 in business district taxes. In February of 2011, the City amended a Development/Economic Initiative Agreement dated April 2007. Under the original agreement, the City agreed to reimburse 20% of eligible costs associated with a development located at Route 47 and Fountainview Drive from 50% of the sales tax generated in the development, limited to a period of twenty years. Under the amended agreement, the City will hold the sales tax rebates in an escrow account until certain land improvements has been completed. Through April 30, 2015, the City is holding $7,892 in escrow. No reimbursements have yet been made. Under a Development/Economic Initiative Agreement entered into on December 22, 2011 the City agreed to reimburse eligible costs associated with a development located west of Route 47 and north of Cannonball Trail on Boombah Boulevard. Eligible costs of $287,392 are to be reimbursed from 50% of the sales tax generated in the development, limited to a period of ten years. Through April 30, 2015, the City has reimbursed $19,184, including $5,144 in the current year. All payments have been recorded as an expenditure of the General Fund. Under development agreements entered into in April 2012, the City agreed to reimburse eligible costs associated with a development located at within the Downtown TIF district. Eligible costs are to be reimbursed from 85% of the incremental property tax and 100% of the business district tax generated in the development, through December 31, 2029. Through April 30, 2015, the City has reimbursed $28,511 in incremental property taxes and $20,649 in business district taxes. Incremental property tax payments have been recorded as an expenditure of the Downtown TIF Fund and the Business District Tax Rebates have been recorded as an expenditure of the General Fund. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 52 NOTE 4 – OTHER INFORMATION – Continued COMMITTMENTS – Continued Agreements with Developers – Governmental Activities – Continued Under a Development/Economic Initiative Agreement entered into on September 18, 2012 the City agreed to reimburse eligible costs associated with a development located at 704 East Veterans Parkway. Eligible costs of $30,740 are to be reimbursed from 50% of the sales tax generated in the development, limited to a period of ten years. Through April 30, 2015, the City has reimbursed $8,286, including $3,121 in the current year. All payments have been recorded as an expenditure of the General Fund. Under a development agreement entered into in May 2013, the City agreed to reimburse eligible costs associated with a development located at Route 34 and Route 47 in the Countryside TIF district. Eligible costs are to be reimbursed from 50% of the amusement tax and 100% of the business district tax generated in the development, limited to a period of 10 years. Through April 30, 2015, the City has reimbursed $70,643 in amusement taxes and $11,097 in business district taxes. Amusement tax rebate expenditures have been recorded in the General Fund of $70,643 and Business District rebate expenditures have been recorded in the General Fund of $20,649. Agreements with Developers – Business-Type Activities Under an agreement entered into in December of 2002, the City and developer of the Raintree Village subdivision agreed to reimburse the costs of sanitary sewer over-sizing within the development. The amount of eligible expenses to be reimbursed by the City totals $1,154,718, of which $995,231 has been paid through April 30, 2015. The remaining balance, $162,356, is subject to interest based on the twelve month LIBOR. Annual sewer charges assessed on the residents of the subdivision are earmarked to repay this obligation. The related sanitary sewer infrastructure was accepted by the City as an asset in December of 2007. This amount is recorded in the Sewer Fund. Under a reimbursement agreement entered into in August of 2003, the City and the developer of the Fox Hill subdivision agreed to reimburse eligible costs associated with the construction and over-sizing of water and sewer infrastructure lines within the area. Eligible costs are to be paid to the developer within twenty years of the agreement. This agreement was amended in April 2006 to include additional costs. Total eligible costs remain as of April 30, 2015 are $807,847, which accrues compounded interest of 5% annually. Interest for a portion of eligible costs was computed back to January 1, 1995. Total interest to date is $822,547. The amount recorded as a liability, including interest, as of April 30, 2015 is $1,780,542. 52% of this amount is recorded in the Water Fund. The remaining 48% of this amount is recorded in the Sewer Fund. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 53 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS The City contributes to two defined benefit pension plans, the Illinois Municipal Retirement Fund, a defined benefit agent multiple-employer public employee retirement system and the Police Pension Plan which is a single-employer pension plan. A separate report is issued for the Police Pension Plan and may be obtained by writing to the City at 800 Game Farm Road, Yorkville, Illinois 60560. IMRF does issue a publicly available financial report that includes financial statements and required supplementary information for the plan as a whole, but not by individual employer. That report may be obtained on-line at www.imrf.org. The benefit, benefit levels, employee contributions, and employer contributions are governed by Illinois Compiled Statutes (ILCS) and can only be amended by the Illinois General Assembly. Plan Descriptions Illinois Municipal Retirement System (IMRF) All employees (other than those covered by the Police Pension plans) hired in positions that meet or exceed the prescribed annual hourly standard must be enrolled in IMRF as participating members. IMRF provides two tiers of pension benefits. Participating members hired before January 1, 2011 (Tier 1) who retire at or after age 60 (full benefits) or age 55 (reduced benefits) with 8 years of credited service are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 1- 2/3 percent of their final rate (average of the highest 48 consecutive months' earnings during the last 10 years) of earnings, for each year of credited service up to 15 years, and 2 percent for each year thereafter. For participating members hired on or after January 1, 2011 (Tier 2) who retire at or after age 67 (full benefits) or age 62 (reduced benefits) with 10 years of credited service are entitled to an annual retirement benefit, payable monthly for life in an amount equal to 1-2/3 percent of their final rate (average of the highest 96 consecutive months’ earnings during the last 10 years) of earnings, for each year of credited service up to 15 years, and 2 percent for each year thereafter. IMRF also provides death and disability benefits. These benefit provisions and all other requirements are established by state statute. Employees participating in the plan are required to contribute 4.50 percent of their annual covered salary to IMRF. The employees’ contribution rate is established by state statute. The City is required to contribute the remaining amount necessary to fund the IMRF plan as specified by statute. For the calendar year 2014 the employer annual required contribution rate was 11.62 percent. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 54 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Plan Descriptions – Continued Police Pension Plan Plan Administration. The Police Pension Plan is a single-employer defined benefit pension plan that covers all sworn police personnel. The defined benefits and employee and minimum employer contribution levels are governed by Illinois Compiled Statutes (40 ILCS 5/3-1) and may be amended only by the Illinois legislature. The City accounts for the Fund as a pension trust fund. The Fund is governed by a five-member pension board. Two members of the Board are appointed by the Mayor, one member is elected by pension beneficiaries and two members are elected by active police employees. Plan Membership. At April 30, 2015, the measurement date, membership consisted of the following: Inactive Plan Members Currently Receiving Benefits 6 Inactive Plan Members Entitled to but not yet Receiving Benefits 1 Employees Vested 17 Nonvested 13 Total 37 Benefits Provided. The following is a summary of the Police Pension Plan as provided for in Illinois State Statutes. The Police Pension Plan provides retirement benefits through two tiers of benefits as well as death and disability benefits. Covered employees hired before January 1, 2011 (Tier 1), attaining the age of 50 or older with 20 or more years of creditable service are entitled to receive an annual retirement benefit of ½ 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 annual benefit shall be increased by 2.5 percent of such salary for each additional year of service over 20 years up to 30 years, to a maximum of 75 percent of such salary. Employees with at least eight years but less than 20 years of credited service may retire at or after age 60 and receive a reduced benefit. The monthly benefit 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 percent of the original pension and 3 percent compounded annually thereafter. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 55 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Plan Descriptions – Continued Police Pension Plan – Continued Benefits Provided – Continued. Covered employees hired on or after January 1, 2011 (Tier 2), attaining the age of 55 or older with 10 or more years of creditable service are entitled to receive an annual retirement benefit equal to the average monthly salary obtained by dividing the total salary of the police officer during the 96 consecutive months of service within the last 120 months of service in which the total salary was the highest by the number of months of service in that period. Police officer salary for the pension purposes is capped at $106,800, plus the lesser of ½ of the annual change in the Consumer Price Index or 3 percent compounded. The annual benefit shall be increased by 2.5 percent of such a salary for each additional year of service over 20 years up to 30 years to a maximum of 75 percent of such salary. Employees with at least 10 years may retire at or after age 50 and receive a reduced benefit (i.e., ½ percent for each month under 55). The monthly benefit of a Tier 2 police officer shall be increased annually at age 60 on the January 1st after the police office retires, or the first anniversary of the pension starting date, whichever is later. Noncompounding increases occur annually, each January thereafter. The increase is the lesser of 3 percent of ½ of the change in the Consumer Price Index for the proceeding calendar year. Contributions. Covered employees are required to contribute 9.91% of their base salary to the Police Pension Plan. 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 and the administrative costs as actuarially determined by an enrolled actuary. However, effective January 1, 2011, ILCS requires the City to contribute a minimum amount annually calculated using the projected unit credit actuarial cost method that will result in the funding of 90% of the past service cost by the year 2040. For the year-ended April 30, 2015, the City’s contribution was 28.11% of covered payroll. Summary of Significant Accounting Policies and Plan Asset Matters Basis of Accounting. The financial statements are prepared using the accrual basis of accounting. Employee and employer contributions are recognized as revenues when due, pursuant to formal commitments, as well as statutory or contractual requirements. Benefits and refunds are recognized when due and payable in accordance with the terms of the plan. Method Used to Value Investments. Investments are reported at fair value. Short-term investments are reported at cost, which approximates fair value. Securities traded on national exchanges are valued at the last reported sales price. Investments that do not have any established market, if any, are reported at estimated fair value. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 56 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Summary of Significant Accounting Policies and Plan Asset Matters – Continued Significant Investments. There are no investments (other than U.S. Government and U.S. Government - guaranteed obligations) in any one organization that represent 5 percent or more of net position available for benefits for the Police Pension Plan. Information for IMRF is not available. Related Party Transactions. There are no securities of the employer or any other related parties included in plan assets. Discount Rate The discount rate used to measure the total pension liability was 7.00%, the same as the prior valuation. The projection of cash flows used to determine the discount rate assumed that member contributions will be made at the current contribution rate and that City contributions will be made at rates equal to the difference between the actuarially determined contribution rates and the member rate. Based on those assumptions, the Fund’s fiduciary net position was projected to be available to make all project future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all period of projected benefit payments to determine the total pension liability. Discount Rate Sensitivity The following is a sensitive analysis of the net pension liability to changes in the discount rate. The table below presents the pension liabilities calculated using the discount rate as well as what the net pension liabilities would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate: Current Discount Rate Police Pension (7.00%) Net Pension Liability $11,978,268 9,472,387 7,438,084 (6.00%)(8.00%) 1% Decrease 1% Increase UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 57 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Net Pension Liability The components of the net pension liability of the City’s Plans as of April 30, 2015, calculated in accordance with GASB Statement No. 67, were as follows: Total Pension Liability $15,895,133 Plan Fiduciary Net Position 6,422,746 City's Net Pension Liability 9,472,387 Plan Fiduciary Net Position as a Percentage of the total Pension Liability 40.41% Police Pension See the Schedule of Changes in the Employer’s Net Pension Liability and Related Ratios in the required supplementary information for additional information related to the funded status of the Fund. Annual Pension Cost and Net Pension Obligation There was no net pension obligation for the IMRF plan. The net pension obligation for the Police Pension Plan is as follows: Police Pension Annual Required Contribution $571,437 Interest on Net Pension Obligation 45,054 Adjustment to Annual Required Contribution (13,663) Annual Pension Cost 602,828 Actual Contribution 624,168 Change in NPO (21,340) NPO - Beginning 626,585 NPO - Ending 605,245 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 58 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Annual Pension Cost and Net Pension Obligation – Continued The actuarial assumptions and related information for each plan is as follows: Police IMRF Pension Contribution Rates Employer 11.62%28.11% Employee 4.50%9.91% Actuarial Valuation Date 12/31/2014 4/30/2015 Actuarial Cost Method Entry Age Entry Age Normal Normal Amortization Method Level % of Level % of Projected Payroll Projected Payroll Open Basis Closed Basis Remaining Amortization Period 29 Years 26 Years Asset Valuation Method 5-Year Market Smoothed Market Actuarial Assumptions Investment Rate of Return 7.50%7.00% Compounded Compounded Annually Annually Projected Salary Increases .4 to 10.0%5.00% Inflation Rate Included 4.00%3.00% Cost-of-Living Adjustments 3.00%3.00% UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 59 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Trend Information Employer annual pension cost (APC), actual contributions and the net pension obligation (NPO) are as follows. The NPO is the cumulative difference between the APC and the contributions actually made. Fiscal Year Annual Pension Cost 2013 $251,608 $543,686 (APC)2014 273,251 497,282 2015 315,784 602,828 Actual Contributions 2013 267,471 438,711 2014 273,251 524,120 2015 315,784 624,168 Percentage of APC 2013 106.30%80.69% Contributed 2014 100.00%105.40% 2015 100.00%103.54% Net Pension Obligation 2013 - 653,423 2014 - 626,585 2015 - 605,245 IMRF Pension Police UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 60 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Funded Status and Funding Progress The City’s funded status for the current year and related information for each plan is as follows: Police IMRF Pension Actuarial Valuation Date 12/31/2014 4/30/2015 Percent Funded 88.21%40.41% Actuarial Accrued Liability for Benefits $6,554,997 $15,895,133 Actuarial Value of Assets $5,782,067 $6,422,745 Over (Under) Funded Actuarial Accrued Liability (UAAL)($772,930)($9,472,388) Covered Payroll (Annual Payroll of Active Employees Covered by the Plan)$2,717,594 $2,220,146 Ratio of UAAL to Covered Payroll 28.44%426.66% The schedule of funding progress, presented as Required Supplementary Information (RSI) following the notes to the financial statements, presents multiyear trend information about whether the actuarial value of plan assets are increasing or decreasing over time relative to the actuarial accrued liability for benefits. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 61 NOTE 4 – OTHER INFORMATION – Continued OTHER POST-EMPLOYMENT BENEFITS Plan Descriptions, Provisions, and Funding Policies In addition to providing the pension benefits described, the City offers post-employment health care insurance benefits (OPEB) for its eligible retired employees through a single employer defined benefit plan. The benefits, benefit levels, employee contributions and employer contributions are governed by the City and can be amended by the City through its personnel manual and union contracts. The plan is not accounted for as a trust fund, as an irrevocable trust has not been established to account for the plan. The plan does not issue a separate report. The activity of the plan is reported in the City’s General Fund. The City offers post-employment health care benefits to its retirees. To be eligible for benefits, an employee must qualify for retirement under one of the City’s retirement plans. Current elected officials are eligible if they were elected/appointed prior to April of 2014. All health care benefits are provided through the City’s health insurance plan. The benefit levels are the same as those afforded to active employees. Benefits include general inpatient and outpatient medical services; mental, nervous, and substance abuse care; vision care; dental care; and prescriptions. Upon a retiree reaching 65 years of age, Medicare becomes the primary insurer and the City’s plan becomes secondary. All retirees contribute 100% of the actuarially determined premium to the plan, with the exception of two previous employees for which the City has agreed to pay portions of their post-employment health, dental and vision insurance. For the fiscal year ending April 30, 2015, retirees contributed $66,610 to the plan. Active employees do not contribute to the post-employment health care plan until retirement. At April 30, 2015, membership consisted of: Retirees and Beneficiaries Currently Receiving Benefits and Terminated Employees Entitled to Benefits but not yet Receiving Them 9 Active Employees 74 Total 83 Participating Employers 1 The City does not currently have a funding policy. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 62 NOTE 4 – OTHER INFORMATION – Continued OTHER POST-EMPLOYMENT BENEFITS – Continued Annual OPEB Costs and Net OPEB Obligation The net OPEB obligation (NOPEBO) as of April 30, 2015, was calculated as follows: Annual Required Contribution $40,892 Interest on the Net OPEB Obligation 315 Adjustment to the ARC (4,764) Annual OPEB Cost 36,443 Actual Contribution 42,749 Decrease in the net OPEB Obligation (6,306) Net OPEB Obligation - Beginning 6,306 Net OPEB Obligation - Ending - Trend Information The City’s annual OPEB cost, actual contributions, the percentage of annual OPEB cost contributed and the net OPEB obligation are as follows: Percentage Fiscal of OPEB Year Cost Contributed 2013 $36,520 $38,046 104.18%$7,927 2014 38,708 40,329 104.19%6,306 2015 36,443 42,749 117.30%- Actual Net Cost OPEB Annual Contributions Obligation OPEB Funded Status and Funding Progress Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality, and the healthcare cost contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The schedule of funding progress, presented as required supplementary information following the notes to the financial statements, presents multiyear trend information that shows whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits. UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2015 63 NOTE 4 – OTHER INFORMATION – Continued OTHER POST-EMPLOYMENT BENEFITS – Continued Funded Status and Funding Progress – Continued The funded status of the plan as of April 30, 2015, the date of the latest actuarial valuation, was as follows: Actuarial Accrued Liability (AAL)$600,477 Actuarial Value of Plan Assets $- Unfunded Actuarial Accrued Liability (UAAL)$600,477 Funded Ratio (Actuarial Value of Plan Assets/AAL)0.00% Covered Payroll (Active Plan Members)$5,461,699 UAAL as a Percentage of Covered Payroll 10.99% Actuarial Methods and Assumptions Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and plan members) and include the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs between the employer and plan members to that point. The actuarial methods and assumptions used include techniques that are designed to reduce short-term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent with the long-term perspective of the calculations. In the April 30, 2015 actuarial valuation the entry age actuarial cost method was used. The actuarial assumptions included a 5.0% investment rate of return (net of administrative expenses) and an annual healthcare cost trend rate of 8.0%, with an ultimate rate of 6.0%. Both rates include a 3.0% inflation assumption. The actuarial value of assets was not determined as the City has not advance funded its obligation. The plan’s unfunded actuarial accrued liability is being amortized as a level percentage of projected payroll on an open basis. The remaining amortization period at April 30, 2015, was 30 years. SUBSEQUENT EVENT On May 12, 2015, the City issued $5,575,000 of General Obligation Bonds of 2015A. The bonds bear interest at a rate of 4.00% and are due in annual installments of $100,000 to $305,000 through December 1, 2034. . REQUIRED SUPPLEMENTARY INFORMATION Required supplementary information includes financial information and disclosures that are required by the GASB but are not considered a part of the basic financial statements. Such information includes: • Schedules of Funding Progress and Employer Contributions Illinois Municipal Retirement Fund Police Pension Fund Other Post-Employment Benefit Plan • Schedule of Employer Contributions Police Pension Fund • Schedule of Changes in the Employer’s Net Pension Liability Police Pension Fund • Schedule of Investment Returns Police Pension Fund • Budgetary Comparison Schedules General Fund Library – Special Revenue Fund Parks and Recreation – Special Revenue Fund Countryside TIF – Special Revenue Fund Notes to the Required Supplementary Information Budgetary Information – Budgets are adopted on a basis consistent with generally accepted accounting principles. 64 UNITED CITY OF YORKVILLE, ILLINOIS Illinois Municipal Retirement Fund Required Supplementary Information Schedule of Funding Progress and Employer Contributions April 30, 2015 Funding Progress (6) Unfunded (Overfunded) Actuarial Accrued Liability as a Actuarial (3)Percentage Valuation Funded of Covered Date Ratio Payroll Dec. 31,(1) ÷ (2)(4) ÷ (5) 2009 $4,322,149 $5,008,192 86.30%$686,043 $3,638,986 18.85% 2010 4,671,071 5,408,655 86.36%737,584 3,235,515 22.80% 2011 4,416,393 5,169,646 85.43%753,253 2,663,554 28.28% 2012 4,215,113 5,247,562 80.33%1,032,449 2,518,404 41.00% 2013 5,151,131 5,786,259 89.02%635,128 2,546,606 24.94% 2014 5,782,067 6,554,997 88.21%772,930 2,717,594 28.44% Employer Contributions Fiscal Percent Year Contributed 2010 $302,036 $302,036 100.00% 2011 310,933 295,402 95.01% 2012 253,304 253,304 100.00% 2013 267,471 242,774 110.17% 2014 273,251 273,251 100.00% 2015 315,784 315,784 100.00% Value (2) - (1) of Plan Assets (AAL) - Entry Age Liability Covered Payroll (5) AnnualAccrued Liability (4) Unfunded (Overfunded) Actuarial (1) Actuarial (2) Actuarial Accrued Employer Contributions Annual Required Contribution 65 UNITED CITY OF YORKVILLE, ILLINOIS Police Pension Fund Required Supplementary Information Schedule of Funding Progress and Employer Contributions April 30, 2015 Funding Progress (6) Unfunded (Overfunded) Actuarial Accrued Liability as a Actuarial (3)Percentage Valuation Funded of Covered Date Ratio Payroll Apr. 30,(1) ÷ (2)(4) ÷ (5) 2010 $3,643,355 $9,509,795 38.31%$5,866,440 $1,819,957 322.34% 2011 4,216,855 10,393,520 40.57%6,176,665 1,890,046 326.80% 2012 4,481,601 10,463,737 42.83%5,982,136 1,694,445 353.04% 2013 5,052,201 11,701,279 43.18%6,649,078 1,813,758 366.59% 2014 5,598,573 14,306,459 39.13%8,707,886 2,136,901 407.50% 2015 6,422,745 15,895,133 40.41%9,472,388 2,220,146 426.66% Employer Contributions Fiscal Percent Year Contributed 2010 $323,291 $429,562 75.26% 2011 336,075 481,207 69.84% 2012 360,356 496,952 72.51% 2013 438,711 542,648 80.85% 2014 524,120 513,459 102.08% 2015 624,168 571,437 109.23% (4) (2)Unfunded (1)Actuarial (Overfunded) Actuarial Accrued Actuarial (5) Value Liability Accrued Annual of Plan (AAL)Liability Covered Assets - Entry Age (2) - (1)Payroll Annual Employer Required Contributions Contribution 66 UNITED CITY OF YORKVILLE, ILLINOIS Other Post-Employment Benefit Plan Required Supplementary Information Schedule of Funding Progress and Employer Contributions April 30, 2015 Funding Progress (6) Unfunded (Overfunded) Actuarial Accrued Liability as a Actuarial (3)Percentage Valuation Funded of Covered Date Ratio Payroll Apr. 30,(1) ÷ (2)(4) ÷ (5) 2010 $N/A $N/A N/A $N/A $N/A N/A 2011 N/A N/A N/A N/A N/A N/A 2012 - 566,488 0.00%566,488 4,553,600 12.44% 2013 N/A N/A N/A N/A N/A N/A 2014 N/A N/A N/A N/A N/A N/A 2015 - 600,477 0.00%600,477 5,461,699 10.99% Employer Contributions Fiscal Percent Year Contributed 2010 $1,814 $4,145 43.76% 2011 1,814 4,145 43.76% 2012 1,814 4,144 43.77% 2013 38,046 36,363 104.63% 2014 40,329 38,577 104.54% 2015 42,749 40,892 104.54% The City implemented GASB Statement No. 45 for the fiscal year ended April 30, 2009, and had a subsequent actuarial valuation performed for the fiscal year ended April 30, 2012. Information for prior years is not available. Annual Employer Required Contributions Contribution Assets - Entry Age (2) - (1)Payroll Actuarial Accrued Actuarial (5) Value of Plan (AAL)Liability Annual (4) (2)Unfunded Covered (1)Actuarial (Overfunded) Liability Accrued 67 UNITED CITY OF YORKVILLE, ILLINOIS Police Pension Fund Required Supplementary Information Schedule of Employer Contributions April 30, 2015 Contributions in Relation to Actuarially the Actuarially Contribution Fiscal Determined Determined Excess/ Year Contribution Contribution (Deficiency) 2015 $571,437 $624,168 $52,731 $2,220,146 28.11% Notes to the Required Supplementary Information: Actuarial Valuation Date April 30, 2015 Actuarial Cost Method Entry Age Normal Amortization Method Level % Pay (Closed) Remaining Amortization Period 26 Years Asset Valuation Method 5-Year Smoothed Market Inflation 3.0% Salary Increases 5% Investment Rate of Return 7.0% Retirement Age 50 - 70 Mortality RP 2000 CHBCA Note: The information presented above is formatted to comply with the requirement of GASB Statement No. 67. Payroll Payroll Contributions as Covered-a Percentage of Employee Covered-Employee 68 UNITED CITY OF YORKVILLE, ILLINOIS Police Pension Fund Required Supplementary Information Schedule of Changes in the Employer's Net Pension Liability April 30, 2015 Total Pension Liability Service Cost $522,029 Interest 986,212 Differences Between Expected and Actual Experience (483,445) Change of Assumptions 999,313 Benefit Payments, Including Refunds of Member Contributions (435,435) Net Change in Total Pension Liability 1,588,674 Total Pension Liability - Beginning 14,306,459 Total Pension Liability - Ending 15,895,133 Plan Fiduciary Net Position Contributions - Employer $624,168 Contributions - Members 214,237 Net Investment Income 343,590 Benefit Payments, Including Refunds of Member Contributions (435,435) Administrative Expense (14,285) Net Change in Plan Fiduciary Net Position 732,275 Plan Net Position - Beginning 5,690,471 Plan Net Position - Ending 6,422,746 Employer's Net Pension Liability $9,472,387 Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 40.41% Covered-Employee Payroll $2,220,146 Employer's Net Pension Liability as a Percentage of Covered-Employee Payroll 426.66% 2015 69 UNITED CITY OF YORKVILLE, ILLINOIS Police Pension Fund Required Supplementary Information Schedule of Investment Returns April 30, 2015 Annual Money- Weighted Rate of Return, Net Fiscal of Investment Year Expense 2015 5.89% 70 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2015 Final Actual Revenues Taxes $9,891,724 9,891,724 10,052,792 Intergovernmental 2,157,200 2,157,200 2,295,134 Licenses, Permits and Fees 193,000 193,000 173,126 Charges for Services 1,203,201 1,203,201 1,290,493 Fines and Forfeitures 175,250 175,250 137,252 Interest 8,000 8,000 (60,469) Miscellaneous 93,000 93,000 190,995 Total Revenues 13,721,375 13,721,375 14,079,323 Expenditures General Government 3,924,598 3,924,598 3,743,738 Public Safety 4,581,682 4,581,682 4,315,151 Community Development 603,554 603,554 592,588 Public Works 1,911,325 1,911,325 1,977,692 Total Expenditures 11,021,159 11,021,159 10,629,169 Excess (Deficiency) of Revenues Over (Under) Expenditures 2,700,216 2,700,216 3,450,154 Other Financing Sources (Uses) Transfers In 5,250 5,250 2,209 Transfers Out (2,548,953)(2,548,953)(2,486,886) (2,543,703)(2,543,703)(2,484,677) Net Change in Fund Balance 156,513 156,513 965,477 Fund Balance - Beginning 3,860,581 Fund Balance - Ending 4,826,058 Budget Original 71 UNITED CITY OF YORKVILLE, ILLINOIS Library - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2015 Final Actual Revenues Taxes $1,377,331 1,377,331 1,354,712 Intergovernmental 22,200 22,200 26,934 Licenses, Permits and Fees 20,000 20,000 25,325 Charges for Services 14,000 14,000 10,841 Fines and Forfeits 9,300 9,300 8,356 Interest 1,350 1,350 (7,940) Miscellaneous 7,500 7,500 19,949 Total Revenues 1,451,681 1,451,681 1,438,177 Expenditures Library 836,193 836,193 748,905 Debt Service Principal Retirement 505,000 505,000 505,000 Interest and Fiscal Charges 228,596 228,596 228,010 Total Expenditures 1,569,789 1,569,789 1,481,915 Excess (Deficiency) of Revenues Over (Under) Expenditures (118,108)(118,108)(43,738) Other Financing Sources Transfers In 32,375 32,375 25,189 Net Change in Fund Balance (85,733)(85,733)(18,549) Fund Balance - Beginning 497,946 Fund Balance - Ending 479,397 Budget Original 72 UNITED CITY OF YORKVILLE, ILLINOIS Parks and Recreation - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2015 Final Actual Revenues Charges for Services $280,000 280,000 352,714 Grants and Donations 5,000 5,000 9,317 Interest 250 250 697 Miscellaneous 203,000 203,000 175,940 Total Revenues 488,250 488,250 538,668 Expenditures Parks and Recreation Park Operations 992,600 992,600 978,375 Recreation Operations 918,847 918,847 826,847 Total Expenditures 1,911,447 1,911,447 1,805,222 Excess (Deficiency) of Revenues Over (Under) Expenditures (1,423,197)(1,423,197)(1,266,554) Other Financing Sources Transfers In 1,277,606 1,277,606 1,277,606 Net Change in Fund Balance (145,591)(145,591)11,052 Fund Balance - Beginning 546,485 Fund Balance - Ending 557,537 Budget Original . OTHER SUPPLEMENTARY INFORMATION Other supplementary information includes financial statements and schedules not required by the GASB, nor a part of the basic financial statements, but are presented for purposes of additional analysis. Such statements and schedules include: • Budgetary Comparison Schedules – Major Governmental Funds • Combining Statements – Nonmajor Governmental Funds • Budgetary Comparison Schedules – Nonmajor Governmental Funds • Budgetary Comparison Schedules – Enterprise Funds • Combining Statement of Changes in Assets and Liabilities – Agency Funds . MAJOR GOVERNMENTAL FUNDS GENERAL FUND The General Fund accounts for all financial resources except those required to be accounted for in another fund. SPECIAL REVENUE FUND Special Revenue Funds are created to account for the proceeds of specific revenue sources (other than fiduciary funds or capital project funds) that are legally restricted to expenditure for specified purposes. Library Fund The Library Fund is used to account for the activity relating to the Yorkville Public Library. Parks and Recreation Fund The Parks and Recreation Fund is used to account for the revenues and expenditures associated with the Yorkville’s Parks and Recreation departments. CAPITAL PROJECTS FUND Capital Projects Funds are created to account for all resources used for the acquisition of capital facilities by a governmental unit except those financed by Proprietary Funds. Citywide Capital Fund The Citywide Capital Fund is used to account for financial resources accumulated for maintenance of public infrastructure and to fund new capital improvements that benefit the public. 73 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Revenues - Budget and Actual For the Fiscal Year Ended April 30, 2015 Final Actual Taxes Property Tax $2,948,195 2,948,195 2,901,255 Sales Tax 2,626,000 2,626,000 2,704,651 Non-Home Rule Sales Tax 2,020,000 2,020,000 2,078,061 Municipal Utility Tax 860,000 860,000 913,447 Cable TV Franchise Tax 225,000 225,000 258,118 Excise Tax 505,000 505,000 428,731 Hotel Tax 60,000 60,000 72,708 Video Gaming Tax 20,000 20,000 50,855 Admissions and Amusement Tax 300,000 300,000 276,527 Auto Rental Tax 10,000 10,000 11,363 Business District Tax 317,529 317,529 357,076 9,891,724 9,891,724 10,052,792 Intergovernmental State Income Taxes 1,650,000 1,650,000 1,735,422 State Use Tax 280,000 280,000 341,880 Township Road and Bridge Tax 175,000 175,000 171,756 Personal Property Replacement Tax 16,000 16,000 17,450 Federal Grants 15,000 15,000 10,341 State Grants 20,000 20,000 17,290 Miscellaneous 1,200 1,200 995 2,157,200 2,157,200 2,295,134 Licenses, Permits and Fees Liquor Licenses 40,000 40,000 46,887 Other Licenses 3,000 3,000 2,537 Building Permits 150,000 150,000 123,702 193,000 193,000 173,126 Charges for Services Garbage Surcharge 1,052,701 1,052,701 1,139,252 Collection Fees - Sanitary District 150,000 150,000 151,241 Police Special Detail 500 500 - 1,203,201 1,203,201 1,290,493 Budget Original 74 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Revenues - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2015 Final Actual Fines and Forfeitures Circuit Court Fines $60,000 60,000 49,859 Administrative Adjudication 35,000 35,000 31,507 Police Tows 80,000 80,000 55,656 Other 250 250 230 175,250 175,250 137,252 Interest Investment Income 8,000 8,000 (60,469) Miscellaneous Reimbursements Legal - - 6,099 Engineering 50,000 50,000 81,686 Liability Insurance 5,000 5,000 4,280 Cable Consortium 20,000 20,000 69,693 Other 5,000 5,000 6,424 Miscellaneous Income 13,000 13,000 22,813 93,000 93,000 190,995 Total Revenues 13,721,375 13,721,375 14,079,323 Budget Original 75 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Expenditures - Budget and Actual For the Fiscal Year Ended April 30, 2015 Final Actual General Government Administration $903,028 903,028 741,471 Finance 380,894 380,894 355,603 Administrative Services 2,640,676 2,640,676 2,646,664 3,924,598 3,924,598 3,743,738 Public Safety Police Department 4,581,682 4,581,682 4,315,151 Community Development Building and Zoning 603,554 603,554 592,588 Public Works Streets Operations 798,624 798,624 796,348 Health and Sanitation 1,112,701 1,112,701 1,181,344 1,911,325 1,911,325 1,977,692 Total Expenditures 11,021,159 11,021,159 10,629,169 Budget Original 76 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Detailed Expenditures - Budget and Actual For the Fiscal Year Ended April 30, 2015 Final Actual General Government Administration Salaries - Mayor $11,000 11,000 9,570 Salaries - Liquor Commissioner 1,000 1,000 1,000 Salaries - City Clerk 11,000 11,000 6,905 Salaries - City Treasurer 6,500 6,500 968 Salaries - Alderman 52,000 52,000 47,960 Salaries - Administrative 351,153 351,153 294,157 Part Time Salaries - - 4,158 Overtime 500 500 - Retirement Plan Contribution 47,482 47,482 37,723 FICA Contribution 31,887 31,887 24,296 Group Health Insurance 196,317 196,317 167,906 Group Life Insurance 1,203 1,203 1,076 Dental and Vision Insurance 12,301 12,301 11,709 Training and Conference 5,100 5,100 10,636 Travel and Lodging 11,000 11,000 3,356 Publishing and Advertising 1,000 1,000 740 Printing and Duplicating 5,500 5,500 4,094 Telecommunications 20,000 20,000 13,097 Filing Fees 500 500 70 Codification 8,000 8,000 3,003 Postage and Shipping 8,000 8,000 2,932 Dues and Subscriptions 17,000 17,000 15,981 Professional Services 20,000 20,000 9,112 Kendall County Paratransit 30,000 30,000 23,550 Utilities 21,735 21,735 23,131 Rental and Lease Purchase 2,400 2,400 2,347 Office Cleaning 17,500 17,500 14,796 Office Supplies 12,000 12,000 7,120 Computer Equipment and Software 850 850 78 Repair and Maintenance 100 100 - 903,028 903,028 741,471 Finance Salaries and Wages 207,142 207,142 206,925 Retirement Plan Contribution 24,703 24,703 23,900 FICA Contribution 15,674 15,674 15,790 Budget Original 77 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Detailed Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2015 Final Actual General Government - Continued Finance - Continued Group Health Insurance $27,773 27,773 26,965 Group Life Insurance 336 336 332 Dental and Vision Insurance 4,716 4,716 5,264 Training and Conferences 2,500 2,500 3,392 Auditing Services 35,200 35,200 32,000 Travel and Lodging 2,000 2,000 146 Printing and Duplicating 2,500 2,500 1,365 Telecommunications 1,200 1,200 1,061 Postage and Shipping 4,000 4,000 1,141 Dues and Subscriptions 800 800 545 Professional Services 45,000 45,000 31,984 Rental and Lease Purchase 2,250 2,250 2,102 Office Supplies 2,600 2,600 2,633 Computer Equipment and Software 2,500 2,500 58 380,894 380,894 355,603 Administrative Services Police Special Detail Wages 500 500 - Group Health Insurance - Retirees 47,149 47,149 40,078 Dental and Vision Insurance - Retirees 1,498 1,498 1,453 Kencom 150,000 150,000 72,999 Unemployment Insurance 30,000 30,000 7,950 Liability Insurance 265,000 265,000 249,686 Amusement Tax Rebate 50,000 50,000 48,513 Hotel Tax Rebate 54,000 54,000 65,438 City Property Tax Rebate 1,500 1,500 1,293 Sales Tax Rebate 858,500 858,500 848,634 Business District Rebate 317,529 317,529 357,075 Admission Tax Rebate 105,000 105,000 104,066 Bad Debt 5,000 5,000 1,773 Special Counsel 25,000 25,000 26,020 Litigation Counsel 60,000 60,000 56,874 Corporate Counsel 115,500 115,500 129,599 Budget Original 78 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Detailed Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2015 Final Actual General Government - Continued Administrative Services - Continued Information Technology Services $174,500 174,500 51,066 Engineering Services 290,000 290,000 503,943 Cable Consortium Fee 85,000 85,000 80,204 Reimbursable Repairs 5,000 5,000 - 2,640,676 2,640,676 2,646,664 Total General Government 3,924,598 3,924,598 3,743,738 Public Safety Police Department Salaries - Police Officers 1,563,667 1,563,667 1,478,093 Salaries - Chief and Deputies 326,464 326,464 322,269 Salaries - Sergeants 448,639 448,639 433,191 Salaries - Police Clerks 124,913 124,913 121,384 Salaries - Crossing Guard 20,000 20,000 21,429 Part Time Salaries 65,000 65,000 57,235 Overtime 111,000 111,000 77,600 Retirement Plan Contribution 14,897 14,897 13,778 FICA Contribution 199,604 199,604 184,653 Employer Contribution - Police Pension 614,005 614,005 624,168 Group Health Insurance 592,440 592,440 541,667 Group Life Insurance 3,448 3,448 3,338 Dental and Vision Insurance 40,060 40,060 43,963 Tuition Reimbursement 2,800 2,800 - Police Commission 15,000 15,000 12,633 Training and Conference 15,000 15,000 11,184 Travel and Lodging 10,000 10,000 2,400 Vehicle and Equipment Chargeback 49,058 49,058 63,778 Publishing and Advertising 200 200 - Printing and Duplicating 4,500 4,500 3,222 Telecommunications 36,500 36,500 25,663 Postage and Shipping 3,000 3,000 986 Dues and Subscriptions 1,350 1,350 2,175 Professional Services 15,000 15,000 15,288 Legal Services 20,000 20,000 - Adjudication Services 20,000 20,000 17,215 New World Live Scan 15,000 15,000 13,269 Budget Original 79 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Detailed Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2015 Final Actual Public Safety - Continued Police Department - Continued Kendall Co. - Juve Probation $4,000 4,000 2,609 MDT - Alerts Fee 7,000 7,000 6,660 Rental and Lease Purchase 6,500 6,500 6,344 Outside Repair and Maintenance 60,000 60,000 54,303 Wearing Apparel 20,000 20,000 9,775 Office Supplies 4,500 4,500 2,676 Operating Supplies 10,000 10,000 43,711 Computer Equipment and Software 12,000 12,000 12,959 Repair and Maintenance 12,250 12,250 242 Community Relations 7,370 7,370 - Basllistic Vests 4,200 4,200 3,035 Gasoline 97,317 97,317 65,888 Ammunition 5,000 5,000 16,368 Total Public Safety 4,581,682 4,581,682 4,315,151 Community Development Building and Zoning Salaries and Wages 297,457 297,457 292,601 Part Time Salaries 30,000 30,000 17,821 Retirement Plan Contribution 35,474 35,474 33,222 FICA Contribution 24,681 24,681 22,825 Group Health Insurance 58,362 58,362 76,809 Group Life Insurance 447 447 443 Dental and Vision Insurance 3,577 3,577 5,746 Training and Conference 3,000 3,000 2,666 Travel and Lodging 2,000 2,000 1,670 Publishing and Advertising 1,000 1,000 218 Printing and Duplicating 4,250 4,250 1,609 Telecommunications 3,000 3,000 2,533 Postage and Shipping 1,000 1,000 265 Inspections 10,000 10,000 1,840 Dues and Subscriptions 2,000 2,000 1,701 Professional Services 60,000 60,000 73,607 Legal Services 2,000 2,000 277 Rental and Lease Purchase 2,700 2,700 3,468 Economic Development 48,672 48,672 46,800 Budget Original 80 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Detailed Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2015 Final Actual Community Development - Continued Building and Zoning - Continued Office Supplies $750 750 455 Operating Supplies 5,000 5,000 3,842 Computer Equipment and Software 3,500 3,500 - Books and Publications 500 500 - Gasoline 4,184 4,184 2,170 Total Community Development 603,554 603,554 592,588 Public Works Streets Operations Salaries and Wages 318,483 318,483 315,540 Part Time Salaries 5,800 5,800 3,456 Overtime 15,000 15,000 9,578 Retirement Plan Contribution 39,770 39,770 36,867 FICA Contribution 25,253 25,253 24,184 Group Health Insurance 104,498 104,498 100,266 Group Life Insurance 570 570 564 Dental and Vision Insurance 7,102 7,102 7,925 Training and Conference 4,000 4,000 1,236 Travel and Lodging - - 240 Vehicle & Equipment Chargeback 97,370 97,370 125,000 Traffic Signal Maintenance 20,000 20,000 16,824 Telecommunications 3,000 3,000 2,073 Mosquito Control 8,000 8,000 6,865 Tree and Stump Removal 30,000 30,000 - Professional Services 1,000 1,000 3,740 Rental and Lease Purchase 1,100 1,100 504 Vehicle Maintenance Services 25,000 25,000 46,713 Outside Repair and Maintenance 2,000 2,000 11,125 Wearing Apparel 4,200 4,200 4,132 Operating Supplies 10,000 10,000 10,854 Hanging Baskets 2,000 2,000 . Vehicle Maintenance Supplies 25,000 25,000 17,035 Small Tools and Equipment 2,000 2,000 2,105 Repair and Maintenance 20,000 20,000 26,791 Gasoline 27,478 27,478 22,731 798,624 798,624 796,348 Budget Original 81 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Detailed Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2015 Final Actual Public Works - Continued Health and Sanitation Garbage Services $1,106,701 1,106,701 1,177,504 Leaf Pickup 6,000 6,000 3,840 1,112,701 1,112,701 1,181,344 Total Public Works 1,911,325 1,911,325 1,977,692 Total Expenditures 11,021,159 11,021,159 10,629,169 Budget Original 82 UNITED CITY OF YORKVILLE, ILLINOIS Library - Special Revenue Fund Schedule of Revenues - Budget and Actual For the Fiscal Year Ended April 30, 2015 Final Actual Taxes Property Tax $1,377,331 1,377,331 1,354,712 Intergovernmental Personal Property Replacement Tax 5,000 5,000 5,783 State Grant 17,200 17,200 21,151 22,200 22,200 26,934 Licenses, Permits and Fees Development Fees 20,000 20,000 25,325 Charges for Services Copy Fees 3,000 3,000 3,095 Fees for Programs 1,000 1,000 1,099 Library Subscription Cards 10,000 10,000 6,647 14,000 14,000 10,841 Fines and Forfeitures 9,300 9,300 8,356 Interest 1,350 1,350 (7,940) Miscellaneous Rental Income 7,000 7,000 5,774 Miscellaneous Income 500 500 14,175 7,500 7,500 19,949 Total Revenues 1,451,681 1,451,681 1,438,177 Budget Original 83 UNITED CITY OF YORKVILLE, ILLINOIS Library - Special Revenue Fund Schedule of Expenditures - Budget and Actual For the Fiscal Year Ended April 30, 2015 Final Actual Library Salaries and Wages $252,540 252,540 210,198 Part Time Salaries 195,000 195,000 189,871 Retirement Plan Contribution 30,117 30,117 23,897 FICA Contribution 33,484 33,484 29,991 Group Health Insurance 101,904 101,904 72,838 Group Life Insurance 559 559 427 Dental and Vision Insurance 6,009 6,009 5,183 Unemployment Insurance 2,500 2,500 - Liability Insurance 29,875 29,875 25,189 Training and Conferences 500 500 133 Travel and Lodging 600 600 514 Publishing and Advertising 100 100 47 Telecommunications 11,000 11,000 11,468 Postage and Shipping 500 500 455 Dues and Subscriptions 15,500 15,500 13,027 Professional Services 29,000 29,000 28,610 Legal Services 2,000 2,000 975 Automation 35,000 35,000 24,923 Utilities 14,490 14,490 11,518 Outside Repair and Maintenance 5,000 5,000 46,085 Office Supplies 8,000 8,000 5,257 Operating Supplies 8,000 8,000 9,338 Computer Equipment and Software - - 16,428 Library Programming 1,000 1,000 1,209 DVD's 2,000 2,000 2,590 Audio Books - - 2,467 Books - Development Fee 51,515 51,515 16,267 Total Library 836,193 836,193 748,905 Budget Original 84 UNITED CITY OF YORKVILLE, ILLINOIS Library - Special Revenue Fund Schedule of Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2015 Final Actual Debt Service Principal Retirement $505,000 505,000 505,000 Interest and Fiscal Charges 228,596 228,596 228,010 Total Debt Service 733,596 733,596 733,010 Total Expenditures 1,569,789 1,569,789 1,481,915 Budget Original 85 UNITED CITY OF YORKVILLE, ILLINOIS Parks and Recreation - Special Revenue Fund Schedule of Revenues - Budget and Actual For the Fiscal Year Ended April 30, 2015 Final Actual Charges for Services Fees for Programs $250,000 250,000 323,189 Concessions 30,000 30,000 29,525 Total Charges for Services 280,000 280,000 352,714 Grants and Donations Donations 5,000 5,000 9,317 Interest 250 250 697 Miscellaneous Rental Income 75,000 75,000 73,788 Hometown Days Revenue 125,000 125,000 88,475 Reimbursements - - 7,502 Miscellaneous Income 3,000 3,000 6,175 Total Miscellaneous 203,000 203,000 175,940 Total Revenue 488,250 488,250 538,668 Budget Original 86 UNITED CITY OF YORKVILLE, ILLINOIS Parks and Recreation - Special Revenue Fund Schedule of Expenditures - Budget and Actual For the Fiscal Year Ended April 30, 2015 Final Actual Parks and Recreation Park Operations Salaries and Wages $447,564 447,564 448,491 Part Time Salaries 34,000 34,000 32,644 Overtime 3,000 3,000 932 Retirement Plan Contribution 53,733 53,733 51,195 FICA Contribution 36,183 36,183 36,172 Group Health Insurance 132,108 132,108 109,775 Group Life Insurance 924 924 942 Dental and Vision Insurance 8,760 8,760 9,899 Training and Conferences 7,000 7,000 3,045 Vehicle and Equipment Chargeback 109,650 109,650 109,650 Travel and Lodging 3,000 3,000 453 Telecommunications 4,780 4,780 3,776 Professional Services 4,500 4,500 4,229 Legal Services 4,000 4,000 12,084 Rental and Lease Purchase 2,500 2,500 1,192 Outside Repairs and Maintenance 32,500 32,500 41,995 Wearing Apparel 4,700 4,700 4,643 Office Supplies 300 300 85 Operating Supplies 22,500 22,500 18,295 Small Tools and Equipment 7,000 7,000 9,081 Computer Equipment and Software 500 500 2,000 Repairs and Maintenance 50,500 50,500 60,514 Gasoline 22,898 22,898 17,283 Total Park Operations 992,600 992,600 978,375 Recreation Operations Salaries and Wages 273,783 273,783 240,199 Part Time Salaries 23,000 23,000 11,439 Overtime 300 300 - Concession Wages 14,000 14,000 8,625 Preschool Wages 20,000 20,000 24,223 Instructor Wages 25,000 25,000 8,585 Retirement Plan Contribution 32,686 32,686 28,192 FICA Contribution 26,576 26,576 21,830 Group Health Insurance 100,027 100,027 74,560 Budget Original 87 UNITED CITY OF YORKVILLE, ILLINOIS Parks and Recreation - Special Revenue Fund Schedule of Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2015 Final Actual Parks and Recreation - Continued Recreation Operations - Continued Group Life Insurance $673 673 551 Dental and Vision Insurance 6,092 6,092 5,264 Training and Conferences 5,000 5,000 3,543 Travel and Lodging 3,000 3,000 217 Publishing and Advertising 40,000 40,000 42,314 Telecommunications 7,000 7,000 6,603 Scholarships 2,500 2,500 420 Postage and Shipping 4,000 4,000 2,964 Dues and Subscriptions 2,500 2,500 1,917 Professional Services 75,000 75,000 81,047 Utilities 23,000 23,000 15,413 Rental and Lease Purchase 4,500 4,500 3,602 Outside Repairs and Maintenance 3,000 3,000 8,580 Program Refunds 7,000 7,000 9,819 Property Tax Payment 30,000 30,000 21,977 Hometown Days Expenditures 100,000 100,000 85,480 Program Supplies 55,000 55,000 89,074 Concession Supplies 18,000 18,000 15,812 Office Supplies 3,000 3,000 3,406 Operating Supplies 7,500 7,500 8,086 Small Tools and Equipment 1,000 1,000 - Computer Equipment and Software 500 500 - Repairs and Maintenance 2,000 2,000 2,101 Gasoline 3,210 3,210 1,004 Total Recreation Operations 918,847 918,847 826,847 Total Expenditures 1,911,447 1,911,447 1,805,222 Budget Original 88 UNITED CITY OF YORKVILLE, ILLINOIS Citywide Capital - Capital Projects Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2015 Final Actual Revenues Intergovernmental Grants $105,960 105,960 62,761 Licenses, Permits and Fees Build Program - 78,157 78,157 Development Fees 10,250 10,250 9,109 Road Contribution Fee 10,000 10,000 18,000 Charges for Services Road Infrastructure Fee 680,000 680,000 693,467 Interest 3,000 3,000 (110,207) Miscellaneous 885,630 885,630 1,261,619 Total Revenues 1,694,840 1,772,997 2,012,906 Expenditures General Government Build Program - 78,157 78,157 Property and Building Maintence Services 80,000 80,000 37,824 Property and Building Maintence Supplies 25,000 25,000 5,971 Engineering Services 50,000 50,000 5,856 Miscellaneous - - 1,087 Capital Outlay Kennedy Road - Autumn Creek 1,139,622 1,139,622 1,067,717 Beecher and Corneils Road - - 93,095 Greenbriar Pond Naturalization - 31,000 18,769 Road to Better Roads Program 390,000 390,000 481,396 Sidewalk Construction 12,500 12,500 8,065 Game Farm Road Project 258,000 258,000 354,220 Downtown Streetscape Improvement 40,000 40,000 53,077 US 34 (IL 47/Orchard Road) Project 230,200 230,200 - Kennedy Road Bike Trail 97,700 97,700 37,438 Sunflower Estates - Drainage Improvement 135,000 135,000 109,785 Debt Service Principal Retirement 85,000 85,000 75,000 Interest and Fiscal Charges - - 52,025 Total Expenditures 2,543,022 2,652,179 2,479,482 Excess (Deficiency) of Revenues Over (Under) Expenditures (848,182)(879,182)(466,576) Other Financing Sources (Uses) Debt Issuance 4,750,000 4,750,000 4,370,678 Premium on Debt Issuance - - 49,789 Transfers In 105,000 105,000 63,296 Transfers Out (5,250)(5,250)(9,034) 4,849,750 4,849,750 4,474,729 Net Change in Fund Balance 4,001,568 3,970,568 4,008,153 Fund Balance - Beginning 676,555 Fund Balance - Ending 4,684,708 Budget Original . NONMAJOR GOVERNMENTAL FUNDS COMBINING STATEMENTS 89 UNITED CITY OF YORKVILLE, ILLINOIS Nonmajor Governmental Funds Combining Balance Sheet April 30, 2015 Debt Capital Service Projects Totals ASSETS Cash and Investments $1,266,942 550 183,879 1,451,371 Receivables - Net of Allowances Property Taxes - 165,527 - 165,527 Accounts 14,688 - 607 15,295 Other Taxes 39,355 - - 39,355 Due from Other Governments 120,803 - - 120,803 Due from Other Funds - 7,842 - 7,842 Prepaids 6,767 - - 6,767 Total Assets 1,448,555 173,919 184,486 1,806,960 LIABILITIES Accounts Payable 127,866 - 52,209 180,075 Retainage Payable 17,325 - - 17,325 Due to Other Funds 624,928 - - 624,928 Other Payables 11,094 550 26,700 38,344 Total Liabilities 781,213 550 78,909 860,672 Property Taxes - 165,527 - 165,527 Total Liabilities and Deferred Inflows of Resources 781,213 166,077 78,909 1,026,199 Nonspendable 6,767 - - 6,767 Restricted 1,285,503 7,842 - 1,293,345 Assigned - - 105,577 105,577 Unassigned (624,928)- - (624,928) Total Fund Balances 667,342 7,842 105,577 780,761 Total Liabilities, Deferred Inflows of Resources and Fund Balances 1,448,555 173,919 184,486 1,806,960 Special Revenue FUND BALANCES DEFERRED INFLOWS OF RESOURCES 90 UNITED CITY OF YORKVILLE, ILLINOIS Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances For the Fiscal Year Ended April 30, 2015 Debt Capital Service Projects Totals Revenues Taxes $95,274 327,984 - 423,258 Intergovernmental 642,965 - - 642,965 Licenses, Permits and Fees 8,407 7,418 59,700 75,525 Charges for Services - - 401,680 401,680 Fines and Forfeits - - 9,181 9,181 Grants and Donations 275,712 - - 275,712 Interest 3,310 4 (2,306)1,008 Miscellaneous 87,576 - - 87,576 Total Revenues 1,113,244 335,406 468,255 1,916,905 Expenditures General Government 32,280 5,722 - 38,002 Parks and Recreation 235,020 - 1,550 236,570 Public Safety - - 22,422 22,422 Public Works 352,028 - 32,107 384,135 Capital Outlay 680,616 - 381,311 1,061,927 Debt Service Principal Retirement - 225,000 39,112 264,112 Interest and Fiscal Charges 69,196 112,937 33,922 216,055 Total Expenditures 1,369,140 343,659 510,424 2,223,223 Excess (Deficiency) of Revenues Over (Under) Expenditures (255,896)(8,253)(42,169)(306,318) Other Financing Sources (Uses) Debt Issuance - 2,300,000 - 2,300,000 Premium on Debt Issuance - 69,891 - 69,891 Payment to Escrow Agent - (2,359,115)- (2,359,115) Transfers In 7,148 - - 7,148 Transfers Out (13,500)- - (13,500) (6,352)10,776 - 4,424 Net Change in Fund Balances (262,248)2,523 (42,169)(301,894) Fund Balances - Beginning 929,590 5,319 147,746 1,082,655 Fund Balances - Ending 667,342 7,842 105,577 780,761 Special Revenue . NONMAJOR SPECIAL REVENUE FUNDS Special Revenue Funds are created to account for the proceeds of specific revenue sources (other than fiduciary funds or capital project funds) that are legally restricted to expenditure for specified purposes. Fox Hill Special Service Area Fund The Fox Hill Special Service Area Fund is used to account for the revenues and expenditures associated with the maintenance of the common areas of the Fox Hill Estates subdivision. Sunflower Special Service Area Fund The Sunflower Special Service Fund is used to account for revenues and expenditures associated with the maintenance of the common areas of the Sunflower Estates subdivision. Motor Fuel Tax Fund The Motor Fuel Tax Fund is used to account for allotments of motor fuel taxes from the State of Illinois made on per capita basis. These taxes are to be used to construct and maintain street, traffic signals and signs. Land Cash Fund The Land Cash Fund is used to account for the revenues and expenditures associated with the construction of park facilities. Countryside TIF Fund The Countryside TIF Fund is used to account for the accumulation of monies for the payment of the 2005 General Obligation Bond Series and 2014 General Obligation Refunding Bond Series. These bonds were issued to finance retail development at Countryside Center. Downtown TIF Fund The Downtown TIF Fund is used to account for the revenues and expenditures associated with the development activities of the downtown area. UNITED CITY OF YORKVILLE, ILLINOIS Nonmajor Governmental - Special Revenue Funds Combining Balance Sheet April 30, 2015 See Following Page 91 UNITED CITY OF YORKVILLE, ILLINOIS Nonmajor Governmental - Special Revenue Funds Combining Balance Sheet April 30, 2015 Sunflower Special Service Area Cash and Investments $15,664 1,824 Receivables - Net of Allowances Accounts - Other Taxes - - Due from Other Governments - - Prepaids - - Total Assets 15,664 1,824 Accounts Payable 202 1,824 Retainage Payable - - Due to Other Funds - 20,108 Other Payables - - Total Liabilities 202 21,932 Nonspendable - - Restricted 15,462 - Unassigned - (20,108) Total Fund Balances 15,462 (20,108) Total Liabilities and Fund Balances 15,664 1,824 FUND BALANCES LIABILITIES Fox Hill Special Service Area ASSETS 92 Motor Fuel Land Countryside Downtown Tax Cash TIF TIF Totals 876,397 118,428 - 254,629 1,266,942 196 14,305 - 187 14,688 39,355 - - - 39,355 120,803 - - - 120,803 6,149 - - 618 6,767 1,042,900 132,733 - 255,434 1,448,555 99,127 10,375 - 16,338 127,866 13,491 3,834 - - 17,325 - - 604,820 - 624,928 10,000 1,094 - - 11,094 122,618 15,303 604,820 16,338 781,213 6,149 - - 618 6,767 914,133 117,430 - 238,478 1,285,503 - - (604,820)- (624,928) 920,282 117,430 (604,820)239,096 667,342 1,042,900 132,733 - 255,434 1,448,555 93 UNITED CITY OF YORKVILLE, ILLINOIS Nonmajor Governmental - Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances For the Fiscal Year Ended April 30, 2015 Sunflower Special Service Area Revenues Taxes $8,536 17,416 Intergovernmental - - Licenses, Permits and Fees - - Grants and Donations - - Interest - - Miscellaneous - - Total Revenues 8,536 17,416 Expenditures General Government - - Parks and Recreation - - Public Works 4,208 40,098 Capital Outlay - - Debt Service Interest and Fiscal Charges - - Total Expenditures 4,208 40,098 Excess (Deficiency) of Revenues Over (Under) Expenditures 4,328 (22,682) Other Financing Sources (Uses) Transfers In - - Transfers Out - - - - Net Change in Fund Balances 4,328 (22,682) Fund Balances - Beginning 11,134 2,574 Fund Balances - Ending 15,462 (20,108) Service Area Fox Hill Special 94 Motor Fuel Land Countryside Downtown Tax Cash TIF TIF Totals - - 9,295 60,027 95,274 602,821 40,144 - - 642,965 - 8,407 - - 8,407 234,715 40,997 - - 275,712 3,306 - - 4 3,310 4,064 83,325 - 187 87,576 844,906 172,873 9,295 60,218 1,113,244 - 8,407 3,828 20,045 32,280 - 235,020 - - 235,020 307,722 - - - 352,028 654,506 - 7,004 19,106 680,616 - - 69,196 - 69,196 962,228 243,427 80,028 39,151 1,369,140 (117,322)(70,554)(70,733)21,067 (255,896) 7,148 - - - 7,148 - - - (13,500)(13,500) 7,148 - - (13,500)(6,352) (110,174)(70,554)(70,733)7,567 (262,248) 1,030,456 187,984 (534,087)231,529 929,590 920,282 117,430 (604,820)239,096 667,342 95 UNITED CITY OF YORKVILLE, ILLINOIS Fox Hill Special Service Area - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2015 Final Actual Revenues Taxes Property Tax $8,536 8,536 8,536 Expenditures Public Works Trail Maintenance 15,000 15,000 - Outside Repair and Maintenance 4,603 7,590 4,208 Total Expenditures 19,603 22,590 4,208 Net Change in Fund Balance (11,067)(14,054)4,328 Fund Balance - Beginning 11,134 Fund Balance - Ending 15,462 Budget Original 96 UNITED CITY OF YORKVILLE, ILLINOIS Sunflower Special Service Area - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2015 Final Actual Revenues Taxes Property Tax $17,416 17,416 17,416 Expenditures Public Works Pond Maintenance 25,000 34,900 34,897 Outside Repair and Maintenance 10,985 10,985 5,201 Total Expenditures 35,985 45,885 40,098 Net Change in Fund Balance (18,569)(28,469)(22,682) Fund Balance - Beginning 2,574 Fund Balance - Ending (20,108) Budget Original 97 UNITED CITY OF YORKVILLE, ILLINOIS Motor Fuel Tax - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2015 Final Actual Revenues Intergovernmental $440,000 440,000 602,821 Grants and Donations 40,000 40,000 234,715 Interest 3,000 3,000 3,306 Miscellaneous - - 4,064 Total Revenues 483,000 483,000 844,906 Expenditures Public Works Supplies 289,712 289,712 307,722 Capital Outlay Streets and Alleys 573,787 721,887 654,506 Total Expenditures 863,499 1,011,599 962,228 Excess (Deficiency) of Revenues Over (Under) Expenditures (380,499)(528,599)(117,322) Other Financing Sources Transfers In - - 7,148 Net Change in Fund Balance (380,499)(528,599)(110,174) Fund Balance - Beginning 1,030,456 Fund Balance - Ending 920,282 Budget Original 98 UNITED CITY OF YORKVILLE, ILLINOIS Land Cash - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2015 Final Actual Revenues Intergovernmental State Grants $- - 40,144 Licenses, Permits and Fees Build Program - - 8,407 Grants and Donations White Oak - - 1,406 Autumn Creek 20,000 20,000 30,320 Caledonia 2,500 2,500 - Briarwood - - 1,885 Blackberry Woods 500 500 7,386 Miscellaneous - - 83,325 Total Revenues 23,000 23,000 172,873 Expenditures General Government Build Program - - 8,407 Parks and Recreation Mosier Holding Costs 13,000 13,000 - Bristol Bay Regional Park - - 32,434 Clark Park - - 20,660 Riverfront Park 200,000 200,000 29,495 Grande Reserve Park A - - 380 Grande Reserve Park B 143,850 143,850 146,021 Raintree Park 50,000 50,000 - Blackberry Creek Nature Preserve - - 6,030 Total Expenditures 406,850 406,850 243,427 Excess (Deficiency) of Revenues Over (Under) Expenditures (383,850)(383,850)(70,554) Other Financing Sources Transfers In 50,000 50,000 - Net Change in Fund Balance (333,850)(333,850)(70,554) Fund Balance - Beginning 187,984 Fund Balance - Ending 117,430 Budget Original 99 UNITED CITY OF YORKVILLE, ILLINOIS Countryside TIF - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2015 Final Actual Revenues Taxes Property Taxes $- - 9,295 Business District Taxes 20,000 20,000 - Total Revenues 20,000 20,000 9,295 Expenditures General Government Administrative Fees 2,000 2,000 3,828 Business District Rebate 20,000 20,000 - Capital Outlay Project Costs - - 7,004 Debt Service Interest and Fiscal Charges 69,398 69,398 69,196 Total Expenditures 91,398 91,398 80,028 Net Change in Fund Balance (71,398)(71,398)(70,733) Fund Balance - Beginning (534,087) Fund Balance - Ending (604,820) Budget Original 100 UNITED CITY OF YORKVILLE, ILLINOIS Downtown TIF - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2015 Final Actual Revenues Taxes Property Taxes $65,000 65,000 60,027 Business District Taxes 20,000 20,000 - Interest 75 75 4 Miscellaneous - - 187 Total Revenues 85,075 85,075 60,218 Expenditures General Government Administrative Fees - - 276 Professional Services 355 355 - Legal Services 15,000 15,000 3,573 TIF Incentive Payout - - 16,196 Business District Rebate 20,000 20,000 - Capital Outlay Project Costs 10,000 10,000 11,686 Route 47 Expansion 7,433 7,433 7,420 Total Expenditures 52,788 52,788 39,151 Excess (Deficiency) of Revenues Over (Under) Expenditures 32,287 32,287 21,067 Other Financing (Uses) Transfers Out - - (13,500) Net Change in Fund Balance 32,287 32,287 7,567 Fund Balance - Beginning 231,529 Fund Balance - Ending 239,096 Budget Original . NONMAJOR 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 and interest. 101 UNITED CITY OF YORKVILLE, ILLINOIS Debt Service Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2015 Final Actual Revenues Taxes Property Taxes $329,579 329,579 327,984 Licenses, Permits and Fees Recapture Fees 2,500 2,500 1,696 Build Program - 5,727 5,722 Interest 100 100 4 Total Revenues 332,179 337,906 335,406 Expenditures General Government Build Program - 5,727 5,722 Debt Service Principal 225,000 225,000 225,000 Interest and Fiscal Charges 105,354 113,127 112,937 Total Expenditures 330,354 343,854 343,659 Excess (Deficiency) of Revenues Over (Under) Expenditures 1,825 (5,948)(8,253) Other Financing Sources (Uses) Debt Issuance - 2,300,000 2,300,000 Premium on Debt Issuance - 69,891 69,891 Payment to Escrow Agent - (2,359,116)(2,359,115) - 10,775 10,776 Net Change in Fund Balance 1,825 4,827 2,523 Fund Balance - Beginning 5,319 Fund Balance - Ending 7,842 Budget Original . NONMAJOR CAPITAL PROJECTS FUNDS Capital Projects Funds are created to account for all resources used for the acquisition of capital facilities by a governmental unit except those financed by Proprietary Funds. Vehicle and Equipment Fund The Vehicle & Equipment Fund is used to account for financial resources accumulated to purchase vehicles, equipment and other capital assets for use in the Police, Public Works and Park and Recreation departments. 102 UNITED CITY OF YORKVILLE, ILLINOIS Vehicle and Equipment - Capital Projects Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2015 Final Actual Revenues Licenses, Permits and Fees Development Fees $42,775 42,775 15,480 Build Program - - 42,920 Engineering Capital Fee 6,500 6,500 1,300 Charges for Services 313,078 313,078 401,680 Fines and Forfeits DUI Fines 5,000 5,000 5,545 Electronic Citations 750 750 720 Seized Vehicle Fees 5,000 5,000 2,916 Interest 450 450 (2,306) Total Revenues 373,553 373,553 468,255 Expenditures Public Safety 17,667 17,667 22,422 Public Works 8,500 8,500 32,107 Parks and Recreation - - 1,550 Capital Outlay 410,000 410,000 381,311 Debt Service Principal Retirement 39,112 39,112 39,112 Interest and Fiscal Charges 33,923 33,923 33,922 Total Expenditures 509,202 509,202 510,424 Excess (Deficiency) of Revenues Over (Under) Expenditures (135,649)(135,649)(42,169) Other Financing Sources (Uses) Disposal of Capital Assets 61,000 61,000 - Transfers Out (50,000)(50,000)- 11,000 11,000 - Net Change in Fund Balance (124,649)(124,649)(42,169) Fund Balance - Beginning 147,746 Fund Balance - Ending 105,577 Budget Original 103 UNITED CITY OF YORKVILLE, ILLINOIS Vehicle and Equipment - Capital Projects Fund Schedule of Expenditures - Budget and Actual For the Fiscal Year Ended April 30, 2015 Final Actual Police Capital Contractual Services $17,667 17,667 12,072 Build Program - - 10,350 Capital Outlay Equipment 30,000 30,000 32,865 Vehicles 80,000 80,000 72,759 Total Police Capital 127,667 127,667 128,046 Public Works Capital Contractual Services 6,500 6,500 588 Build Program - - 31,020 Supplies 2,000 2,000 499 Capital Outlay Equipment 60,000 60,000 163,750 Vehicles 100,000 100,000 - Total Public Works Capital 168,500 168,500 195,857 Park and Recreation Capital Build Program - - 1,550 Capital Outlay Equipment 32,000 32,000 33,731 Bridge Park 108,000 108,000 78,206 Total Park and Recreation Capital 140,000 140,000 113,487 Debt Service Principal Retirement 39,112 39,112 39,112 Interest and Fiscal Charges 33,923 33,923 33,922 Total Debt Service 73,035 73,035 73,034 Total Expenditures 509,202 509,202 510,424 Budget Original . ENTERPRISE FUNDS Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent is that costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or where it has been 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 purpose. Sewer Fund The Sewer Fund is used to account for the operation and sewer infrastructure maintenance of the City- owned sewer system, as well as the construction of new sewer systems within City limits. Revenues are generated through a user maintenance fee. Water Fund The Water Fund is used to account for the operation and water infrastructure maintenance of the City- owned water distribution system, as well as the construction of new water systems. Revenues are generated through charges based on water consumption and user maintenance fees. 104 UNITED CITY OF YORKVILLE, ILLINOIS Sewer - Enterprise Fund Schedule of Revenues, Expenses and Changes in Net Position - Budget and Actual For the Fiscal Year Ended April 30, 2015 Final Actual Operating Revenues Charges for Services $1,115,500 1,115,500 1,145,389 Operating Expenses Operations 2,527,532 2,527,532 495,763 Depreciation and Amortization - - 578,366 Total Operating Expenses 2,527,532 2,527,532 1,074,129 Operating Income (Loss)(1,412,032)(1,412,032)71,260 Nonoperating Revenues (Expenses) Interest Income 6,000 6,000 9,173 Connection Fees 25,000 25,000 41,000 Other Income 105,000 105,000 112,684 Interest Expense (606,106)(606,106)(629,929) (470,106)(470,106)(467,072) Income (Loss) Before Contributions and Transfers (1,882,138)(1,882,138)(395,812) Capital Contributions - - 6,805 Transfers In 1,133,972 1,133,972 1,133,972 Transfers Out (83,588)(83,588)(83,588) Change in Net Position (831,754)(831,754)661,377 Net Position - Beginning 24,634,438 Net Position - Ending 25,295,815 Budget Original 105 UNITED CITY OF YORKVILLE, ILLINOIS Water - Enterprise Fund Schedule of Revenues, Expenses and Changes in Net Position - Budget and Actual For the Fiscal Year Ended April 30, 2015 Final Actual Operating Revenues Charges for Services $2,588,000 2,588,000 2,500,631 Operating Expenses Operations 2,652,621 2,652,621 1,433,792 Depreciation and Amortization - - 893,040 Total Operating Expenses 2,652,621 2,652,621 2,326,832 Operating Income (Loss)(64,621)(64,621)173,799 Nonoperating Revenues (Expenses) Interest Income 2,200 2,200 2,033 Connection Fees 105,000 105,000 125,483 Other Income 60,438 60,438 61,720 Interest Expense (441,160)(441,160)(465,923) (273,522)(273,522)(276,687) Income (Loss) Before Transfers (338,143)(338,143)(102,888) Transfers In 83,588 83,588 83,588 Change in Net Position (254,555)(254,555)(19,300) Net Position - Beginning 23,097,704 Net Position - Ending 23,078,404 Budget Original . AGENCY FUNDS Agency funds are established to administer resources received and held by the City as the trustee. Use of these funds facilitates the discharge of responsibilities placed upon the governmental unit by virtue of law or other similar authority. Developer Deposit Fund The Developer Deposit Fund is used to account for developer deposits that are used to reimburse the City for all expenses incurred as a result of processing developer applications and requests. Escrow Deposit Fund The Escrow Deposit Fund is used to account for various funds collected on behalf of other governmental agencies. UNITED CITY OF YORKVILLE, ILLINOIS Agency Funds Combining Statement of Changes in Assets and Liabilities For the Fiscal Year Ended April 30, 2015 See Following Page 106 UNITED CITY OF YORKVILLE, ILLINOIS Agency Funds Combining Statement of Changes in Assets and Liabilities For the Fiscal Year Ended April 30, 2015 Ending Additions Deductions Balances ASSETS Cash and Investments $458,122 3,957,633 3,987,870 427,885 Accounts Receivable 600,670 3,176,652 3,120,990 656,332 Total Assets 1,058,792 7,134,285 7,108,860 1,084,217 LIABILITIES Other Liabilities 1,058,792 9,072,815 9,047,390 1,084,217 Developer Deposit Cash and Investments 196,337 140,834 186,804 150,367 LIABILITIES Other Liabilities 196,337 180,172 226,142 150,367 ASSETS Beginning Balances All Funds 107 Ending Additions Deductions Balances Escrow Deposit Cash and Investments $261,785 3,816,799 3,801,066 277,518 Accounts Receivable 600,670 3,176,652 3,120,990 656,332 Total Assets 862,455 6,993,451 6,922,056 933,850 LIABILITIES Other Liabilities 862,455 8,892,643 8,821,248 933,850 Beginning Balances ASSETS . SUPPLEMENTAL SCHEDULES 108 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements Betzwiser Development, LLC Adjustable Rate Note Payable of 2008 April 30, 2015 Date of Issue October 1, 2008 Date of Maturity October 1, 2028 Authorized Issue $937,500 * Interest Rate Variable - 5yr T-Note Rate Plus 3%** Interest Dates Monthly Principal Maturity Dates Monthly Payable at Betzwiser Development, LLC Fiscal Year Interest Totals 2016 $40,880 32,154 73,034 2017 42,728 30,306 73,034 2018 44,660 28,374 73,034 2019 46,679 26,355 73,034 2020 48,790 24,245 73,035 2021 50,995 22,039 73,034 2022 53,301 19,733 73,034 2023 55,711 17,324 73,035 2024 58,229 14,805 73,034 2025 60,862 12,172 73,034 2026 63,614 9,421 73,035 2027 66,490 6,545 73,035 2028 69,496 3,539 73,035 2029 41,981 622 42,603 744,416 247,634 992,050 * The original purchase price was $1,251,900 with an initial cash payment of $314,400 and the remaining $937,500 to be financed by the seller at an initial interest rate of 6.26% through November of 2013. The current interest rate is 4.43% and the note will continue to adjust every five years until maturity. ** Interest rate is scheduled to adjust in December 2018 and 2023. CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Principal 109 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements IEPA (L17-115300) Loan Payable of 2000 April 30, 2015 Date of Issue November 23, 1999 Date of Maturity September 6, 2019 Authorized Issue $1,656,809 Denomination of Bonds $5,000 Interest Rate 2.625% Interest Dates September 6 and March 6 Principal Maturity Dates September 6 and March 6 Payable at Illinois Environmental Protection Agency Fiscal Year Interest Totals Sept. 6 Amount Mar. 6 Amount 2016 $95,821 11,229 107,050 2015 5,927 2016 5,302 2017 98,353 8,697 107,050 2016 4,669 2017 4,028 2018 100,952 6,098 107,050 2017 3,378 2018 2,720 2019 103,619 3,431 107,050 2018 2,053 2019 1,378 2020 52,832 693 53,525 2019 693 2020 - 451,577 30,148 481,725 16,720 13,428 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 110 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements IEPA (L17-1156300) Loan Payable of 2007 April 30, 2015 Date of Issue November 9, 2006 Date of Maturity August 9, 2026 Authorized Issue $1,889,244 Denomination of Bonds $5,000 Interest Rate 2.50% Interest Dates August 9 and February 9 Principal Maturity Dates August 9 and February 9 Payable at Illinois Environmental Protection Agency Fiscal Year Interest Totals Aug. 9 Amount Feb. 9 Amount 2016 $94,544 30,485 125,029 2015 15,536 2016 14,949 2017 96,922 28,108 125,030 2016 14,355 2017 13,753 2018 99,361 25,669 125,030 2017 13,143 2018 12,526 2019 101,861 23,170 125,031 2018 11,901 2019 11,269 2020 104,423 20,607 125,030 2019 10,628 2020 9,979 2021 107,049 17,981 125,030 2020 9,323 2021 8,658 2022 109,742 15,288 125,030 2021 7,985 2022 7,303 2023 112,503 12,527 125,030 2022 6,613 2023 5,914 2024 115,334 9,697 125,031 2023 5,207 2024 4,490 2025 118,235 6,795 125,030 2024 3,765 2025 3,030 2026 121,209 3,821 125,030 2025 2,287 2026 1,534 2027 61,744 772 62,516 2026 772 2027 - 1,242,927 194,920 1,437,847 101,515 93,405 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 111 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Alternate Revenue Source Bonds of 2004B April 30, 2015 Date of Issue March 1, 2004 Date of Maturity December 30, 2018 Authorized Issue $3,500,000 Denomination of Bonds $5,000 Interest Rates 2.50% to 4.00% Interest Dates June 30 and December 30 Principal Maturity Dates December 30 Payable at BNY Midwest Trust Company Fiscal Year Interest Totals Jun. 30 Amount Dec. 30 Amount 2016 $395,000 65,826 460,826 2015 32,913 2015 32,913 2017 410,000 52,000 462,000 2016 26,000 2016 26,000 2018 435,000 35,600 470,600 2017 17,800 2017 17,800 2019 455,000 18,200 473,200 2018 9,100 2018 9,100 1,695,000 171,626 1,866,626 85,813 85,813 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 112 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Alternate Revenue Source Bonds of 2005 April 30, 2015 Date of Issue March 15, 2005 Date of Maturity December 1, 2024 Authorized Issue $3,525,000 Denomination of Bonds $5,000 Interest Rates 3.50% to 4.35% Interest Dates June 1 and December 1 Principal Maturity Date December 1 Payable at BNY Midwest Trust Company Fiscal Year Interest Totals Jun. 1 Amount Dec. 1 Amount 2016 $- 68,072 68,072 2015 34,036 2015 34,036 2017 - 68,072 68,072 2016 34,036 2016 34,036 2018 - 68,072 68,072 2017 34,036 2017 34,036 2019 - 68,072 68,072 2018 34,036 2018 34,036 2020 235,000 68,072 303,072 2019 34,036 2019 34,036 2021 245,000 58,203 303,203 2020 29,101 2020 29,102 2022 260,000 47,913 307,913 2021 23,956 2021 23,957 2023 275,000 36,993 311,993 2022 18,496 2022 18,497 2024 285,000 25,306 310,306 2023 12,653 2023 12,653 2025 300,000 13,050 313,050 2024 6,525 2024 6,525 1,600,000 521,825 2,121,825 260,911 260,914 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 113 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Library Bonds of 2006 April 30, 2015 Date of Issue August 1, 2006 Date of Maturity December 30, 2024 Authorized Issue $1,500,000 Denomination of Bonds $5,000 Interest Rates 4.75% to 4.80% Interest Dates June 30 and December 30 Principal Maturity Date December 30 Payable at BNY Midwest Trust Company Fiscal Year Interest Totals Jun. 30 Amount Dec. 30 Amount 2016 $50,000 32,112 82,112 2015 16,056 2015 16,056 2017 50,000 29,738 79,738 2016 14,869 2016 14,869 2018 50,000 27,362 77,362 2017 13,681 2017 13,681 2019 50,000 24,988 74,988 2018 12,494 2018 12,494 2020 50,000 22,612 72,612 2019 11,306 2019 11,306 2021 75,000 20,238 95,238 2020 10,119 2020 10,119 2022 75,000 16,676 91,676 2021 8,338 2021 8,338 2023 75,000 13,112 88,112 2022 6,556 2022 6,556 2024 100,000 9,550 109,550 2023 4,775 2023 4,775 2025 100,000 4,800 104,800 2024 2,400 2024 2,400 675,000 201,188 876,188 100,594 100,594 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 114 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Refunding Alternate Revenue Source Bonds of 2007A April 30, 2015 Date of Issue February 22, 2007 Date of Maturity December 30, 2022 Authorized Issue $3,020,000 Denomination of Bonds $5,000 Interest Rates 4.00% to 4.25% Interest Dates June 30 and December 30 Principal Maturity Date December 30 Payable at The Bank of New York Trust Company Fiscal Year Interest Totals Jun. 30 Amount Dec. 30 Amount 2016 $15,000 121,792 136,792 2015 60,896 2015 60,896 2017 15,000 121,162 136,162 2016 60,581 2016 60,581 2018 15,000 120,526 135,526 2017 60,263 2017 60,263 2019 15,000 119,888 134,888 2018 59,944 2018 59,944 2020 680,000 119,250 799,250 2019 59,625 2019 59,625 2021 695,000 90,350 785,350 2020 45,175 2020 45,175 2022 725,000 60,812 785,812 2021 30,406 2021 30,406 2023 750,000 30,000 780,000 2022 15,000 2022 15,000 2,910,000 783,780 3,693,780 391,890 391,890 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 115 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Refunding Alternate Revenue Source Bonds of 2011 April 30, 2015 Date of Issue November 10, 2011 Date of Maturity December 30, 2025 Authorized Issue $11,150,000 Denomination of Bonds $5,000 Interest Rate 4.28% Interest Dates June 30 and December 30 Principal Maturity Date December 30 Payable at The Bank of New York Trust Company Fiscal Year Interest Totals Jun. 30 Amount Dec. 30 Amount 2016 $715,000 419,654 1,134,654 2015 209,827 2015 209,827 2017 745,000 389,052 1,134,052 2016 194,526 2016 194,526 2018 780,000 357,166 1,137,166 2017 178,583 2017 178,583 2019 810,000 323,782 1,133,782 2018 161,891 2018 161,891 2020 845,000 289,114 1,134,114 2019 144,557 2019 144,557 2021 885,000 252,948 1,137,948 2020 126,474 2020 126,474 2022 920,000 215,070 1,135,070 2021 107,535 2021 107,535 2023 960,000 175,694 1,135,694 2022 87,847 2022 87,847 2024 1,000,000 134,606 1,134,606 2023 67,303 2023 67,303 2025 1,045,000 91,806 1,136,806 2024 45,903 2024 45,903 2026 1,100,000 47,080 1,147,080 2025 23,540 2025 23,540 9,805,000 2,695,972 12,500,972 1,347,986 1,347,986 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 116 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Library Refunding Bonds of 2013 April 30, 2015 Date of Issue May 9, 2013 Date of Maturity December 30, 2024 Authorized Issue $6,625,000 Denomination of Bonds $5,000 Interest Rates 2.00% to 4.00% Interest Dates June 30 and December 30 Principal Maturity Date December 30 Payable at Bank of New York Mellon Fiscal Year Interest Totals Jun. 30 Amount Dec. 30 Amount 2016 $485,000 182,733 667,733 2015 91,366 2015 91,367 2017 500,000 173,033 673,033 2016 86,516 2016 86,517 2018 520,000 163,032 683,032 2017 81,516 2017 81,516 2019 565,000 152,112 717,112 2018 76,056 2018 76,056 2020 585,000 139,400 724,400 2019 69,700 2019 69,700 2021 610,000 121,850 731,850 2020 60,925 2020 60,925 2022 645,000 103,550 748,550 2021 51,775 2021 51,775 2023 675,000 84,200 759,200 2022 42,100 2022 42,100 2024 700,000 57,200 757,200 2023 28,600 2023 28,600 2025 730,000 29,200 759,200 2024 14,600 2024 14,600 6,015,000 1,206,310 7,221,310 603,154 603,156 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 117 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Refunding Alternate Revenue Source Bonds of 2014 April 30, 2015 Date of Issue January 6, 2014 Date of Maturity December 1, 2029 Authorized Issue $1,235,000 Denomination of Bonds $5,000 Interest Rate 4.00% to 4.30% Interest Dates June 1 and December 1 Principal Maturity Date December 1 Payable at The Bank of New York Trust Company Fiscal Year Interest Totals Jun. 1 Amount Dec. 1 Amount 2016 $- 50,715 50,715 2015 25,357 2015 25,358 2017 - 50,715 50,715 2016 25,357 2016 25,358 2018 - 50,715 50,715 2017 25,357 2017 25,358 2019 - 50,715 50,715 2018 25,357 2018 25,358 2020 - 50,715 50,715 2019 25,357 2019 25,358 2021 - 50,715 50,715 2020 25,357 2020 25,358 2022 - 50,715 50,715 2021 25,357 2021 25,358 2023 - 50,715 50,715 2022 25,357 2022 25,358 2024 - 50,715 50,715 2023 25,357 2023 25,358 2025 - 50,715 50,715 2024 25,357 2024 25,358 2026 230,000 50,715 280,715 2025 25,357 2025 25,358 2027 235,000 41,515 276,515 2026 20,757 2026 20,758 2028 245,000 32,115 277,115 2027 16,057 2027 16,058 2029 255,000 22,193 277,193 2028 11,096 2028 11,097 2030 270,000 11,610 281,610 2029 5,805 2029 5,805 1,235,000 665,298 1,900,298 332,642 332,656 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 118 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Refunding Alternate Revenue Source Bonds of 2014A April 30, 2015 Date of Issue August 5, 2014 Date of Maturity December 1, 2033 Authorized Issue $4,295,000 Denomination of Bonds $5,000 Interest Rate 3.00% to 4.00% Interest Dates June 1 and December 1 Principal Maturity Date December 1 Payable at Amalgamated Fiscal Year Interest Totals Jun. 1 Amount Dec. 1 Amount 2016 $135,000 195,937 330,937 2015 121,843 2015 74,094 2017 185,000 144,138 329,138 2016 72,069 2016 72,069 2018 190,000 138,588 328,588 2017 69,294 2017 69,294 2019 190,000 132,888 322,888 2018 66,444 2018 66,444 2020 195,000 127,188 322,188 2019 63,594 2019 63,594 2021 200,000 121,338 321,338 2020 60,669 2020 60,669 2022 200,000 115,337 315,337 2021 57,669 2021 57,668 2023 210,000 109,337 319,337 2022 54,669 2022 54,668 2024 210,000 103,037 313,037 2023 51,519 2023 51,518 2025 220,000 96,737 316,737 2024 48,369 2024 48,368 2026 225,000 90,137 315,137 2025 45,069 2025 45,068 2027 230,000 83,387 313,387 2026 41,694 2026 41,693 2028 245,000 76,200 321,200 2027 38,100 2027 38,100 2029 250,000 66,400 316,400 2028 33,200 2028 33,200 2030 265,000 56,400 321,400 2029 28,200 2029 28,200 2031 275,000 45,800 320,800 2030 22,900 2030 22,900 2032 280,000 34,800 314,800 2031 17,400 2031 17,400 2033 290,000 23,600 313,600 2032 11,800 2032 11,800 2034 300,000 12,000 312,000 2033 6,000 2033 6,000 4,295,000 1,773,249 6,068,249 910,502 862,747 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 119 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Refunding Alternate Revenue Source Bonds of 2014B April 30, 2015 Date of Issue August 5, 2014 Date of Maturity December 30, 2022 Authorized Issue $2,300,000 Denomination of Bonds $5,000 Interest Rate 2.00% to 3.00% Interest Dates June 30 and December 30 Principal Maturity Date December 30 Payable at Amalgamated Fiscal Year Interest Totals Jun. 30 Amount Dec. 30 Amount 2016 $255,000 55,250 310,250 2015 27,625 2015 27,625 2017 270,000 50,150 320,150 2016 25,075 2016 25,075 2018 275,000 44,750 319,750 2017 22,375 2017 22,375 2019 285,000 39,250 324,250 2018 19,625 2018 19,625 2020 290,000 33,550 323,550 2019 16,775 2019 16,775 2021 295,000 27,750 322,750 2020 13,875 2020 13,875 2022 310,000 18,900 328,900 2021 9,450 2021 9,450 2023 320,000 9,600 329,600 2022 4,800 2022 4,800 2,300,000 279,200 2,579,200 139,600 139,600 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 120 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Refunding Alternate Revenue Source Bonds of 2014C April 30, 2015 Date of Issue August 5, 2014 Date of Maturity December 30, 2024 Authorized Issue $1,290,000 Denomination of Bonds $5,000 Interest Rate 2.00% to 3.00% Interest Dates June 30 and December 30 Principal Maturity Date December 30 Payable at Amalgamated Fiscal Year Interest Totals Jun. 30 Amount Dec. 30 Amount 2016 $120,000 32,550 152,550 2015 16,275 2015 16,275 2017 120,000 30,150 150,150 2016 15,075 2016 15,075 2018 120,000 27,750 147,750 2017 13,875 2017 13,875 2019 130,000 25,350 155,350 2018 12,675 2018 12,675 2020 125,000 22,750 147,750 2019 11,375 2019 11,375 2021 130,000 20,250 150,250 2020 10,125 2020 10,125 2022 135,000 16,350 151,350 2021 8,175 2021 8,175 2023 135,000 12,300 147,300 2022 6,150 2022 6,150 2024 140,000 8,250 148,250 2023 4,125 2023 4,125 2025 135,000 4,050 139,050 2024 2,025 2024 2,025 1,290,000 199,750 1,489,750 99,875 99,875 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 121 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements Illinois Rural Bond Bank Debt Certificates of 2003 April 30, 2015 Date of Issue September 24, 2003 Date of Maturity February 1, 2023 Authorized Issue $2,035,000 Denomination of Bonds $5,000 Interest Rates 1.60% to 5.20% Interest Dates August 1 and February 1 Principal Maturity Date February 1 Payable at US National Bank Assoc. Fiscal Year Interest Totals Aug. 1 Amount Feb. 1 Amount 2016 $110,000 52,870 162,870 2015 26,435 2016 26,435 2017 115,000 47,756 162,756 2016 23,878 2017 23,878 2018 120,000 42,292 162,292 2017 21,146 2018 21,146 2019 130,000 36,232 166,232 2018 18,116 2019 18,116 2020 135,000 29,668 164,668 2019 14,834 2020 14,834 2021 140,000 22,850 162,850 2020 11,425 2021 11,425 2022 150,000 15,710 165,710 2021 7,855 2022 7,855 2023 155,000 8,060 163,060 2022 4,030 2023 4,030 1,055,000 255,438 1,310,438 127,719 127,719 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 122 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements Debt Certificates of 2003 April 30, 2015 Date of Issue July 9, 2003 Date of Maturity December 15, 2018 Authorized Issue $4,800,000 Denomination of Bonds $5,000 Interest Rates 3.80% to 5.00% Interest Dates June 15 and December 15 Principal Maturity Date December 15 Payable at BNY Midwest Trust Company Fiscal Year Interest Totals Jun. 15 Amount Dec. 15 Amount 2016 $100,000 25,450 125,450 2015 12,725 2015 12,725 2017 100,000 21,450 121,450 2016 10,725 2016 10,725 2018 100,000 17,300 117,300 2017 8,650 2017 8,650 2019 300,000 13,050 313,050 2018 6,525 2018 6,525 600,000 77,250 677,250 38,625 38,625 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 123 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements Refunding Debt Certificates of 2006A April 30, 2015 Date of Issue December 19, 2006 Date of Maturity December 30, 2022 Authorized Issue $5,555,000 Denomination of Bonds $5,000 Interest Rates 4.00% to 4.20% Interest Dates June 30 and December 30 Principal Maturity Date December 30 Payable at The Bank of New York Trust Company Fiscal Year Interest Totals Jun. 30 Amount Dec. 30 Amount 2016 $435,000 172,606 607,606 2015 86,303 2015 86,303 2017 460,000 155,206 615,206 2016 77,603 2016 77,603 2018 475,000 136,806 611,806 2017 68,403 2017 68,403 2019 495,000 117,806 612,806 2018 58,903 2018 58,903 2020 850,000 98,006 948,006 2019 49,003 2019 49,003 2021 850,000 62,306 912,306 2020 31,153 2020 31,153 2022 390,000 26,606 416,606 2021 13,303 2021 13,303 2023 255,000 10,520 265,520 2022 5,260 2022 5,260 4,210,000 779,862 4,989,862 389,931 389,931 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal . STATISTICAL SECTION (Unaudited) This part of the comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City’s overall financial health. Financial Trends These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time. Revenue Capacity These schedules contain information to help the reader assess the City’s most significant local revenue sources. Debt Capacity These schedules present information to help the reader assess the affordability of the City’s current levels of outstanding debt and the City’s ability to issue additional debt in the future. Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place. Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs. UNITED CITY OF YORKVILLE, ILLINOIS Net Position by Component - Last Ten Fiscal Years* April 30, 2015 (Unaudited) See Following Page 124 UNITED CITY OF YORKVILLE, ILLINOIS Net Position by Component - Last Ten Fiscal Years* April 30, 2015 (Unaudited) 2007 2008 2009 Governmental Activities Net Investment in Capital Assets $48,066,205 51,904,378 53,202,922 51,529,648 Restricted 11,373,193 6,819,743 3,630,544 3,107,371 Unrestricted (6,407,838) (4,161,179) (658,755) (2,038,061) Total Governmental Activities Net Position 53,031,560 54,562,942 56,174,711 52,598,958 Business-Type Activities Net Investment in Capital Assets 15,492,504 14,990,516 15,924,390 18,676,309 Restricted 3,314,989 5,387,523 4,898,626 - Unrestricted (825,405) (623,092) 175,008 3,212,121 Total Business-Type Activities Net Position 17,982,088 19,754,947 20,998,024 21,888,430 Primary Government Net Investment in Capital Assets 63,558,709 66,894,894 69,127,312 70,205,957 Restricted 14,688,182 12,207,266 8,529,170 3,107,371 Unrestricted (7,233,243) (4,784,271) (483,747) 1,174,060 Total Primary Government Net Position 71,013,648 74,317,889 77,172,735 74,487,388 * Accrual Basis of Accounting 2006 125 2010 2011 2012 2013 2014 2015 60,971,543 61,594,404 58,943,771 62,000,588 63,873,210 66,706,243 3,468,150 3,315,028 3,478,139 3,537,867 1,946,088 2,744,103 (4,124,885) (3,827,879) 93,682 3,341,127 3,566,727 3,328,570 60,314,808 61,081,553 62,515,592 68,879,582 69,386,025 72,778,916 32,942,926 33,166,989 26,640,987 31,719,100 34,717,042 46,482,812 215,000 285,000 683,147 - - - 2,904,916 2,608,587 13,406,883 13,502,177 13,015,100 1,891,407 36,062,842 36,060,576 40,731,017 45,221,277 47,732,142 48,374,219 93,914,469 94,761,393 85,584,758 93,719,688 98,590,252 113,189,055 3,683,150 3,600,028 4,161,286 3,537,867 1,946,088 2,744,103 (1,219,969) (1,219,292) 13,500,565 16,843,304 16,581,827 5,219,977 96,377,650 97,142,129 103,246,609 114,100,859 117,118,167 121,153,135 126 UNITED CITY OF YORKVILLE, ILLINOIS Changes in Net Position - Last Ten Fiscal Years* April 30, 2015 (Unaudited) 2007 2008 2009 2010 2011 2012 2013 2014 2015 Expenses Governmental Activities General Government $4,706,185 4,871,741 5,688,953 5,513,569 4,367,204 4,757,527 5,731,692 3,121,857 5,808,954 4,075,153 Public Safety 2,357,913 2,761,019 3,233,955 3,099,998 3,665,295 3,287,448 2,905,184 3,750,318 918,131 4,393,482 Community Development 7,045 502,434 553,220 502,929 447,491 394,687 307,053 356,689 2,029,523 592,588 Public Works 3,585,374 4,139,483 3,511,697 3,024,306 3,082,318 3,420,923 2,861,052 2,983,200 3,874,698 3,140,446 Library 485,566 757,256 955,385 1,044,318 1,103,649 1,170,275 871,050 932,748 407,537 930,024 Parks and Recreation 2,036,521 2,112,376 2,157,818 2,155,995 2,217,232 1,645,468 1,862,044 1,812,483 3,444,587 2,381,698 Unallocated Bad Debt Adjustment - - - - 1,016,132 - - - - - Interest on Long-Term Debt 656,664 958,673 723,618 741,303 757,192 723,246 704,213 691,551 698,519 611,243 Total Governmental Activities Expenses 13,835,268 16,102,982 16,824,646 16,082,418 16,656,513 15,399,574 15,242,288 13,648,846 17,181,949 16,124,634 Business-Type Activities Water 2,611,383 2,975,674 3,036,973 3,332,313 2,416,462 2,396,100 2,505,247 2,638,252 1,595,266 2,792,755 Sewer 1,200,778 1,242,655 1,177,924 1,322,270 1,569,785 1,628,159 1,653,025 1,630,023 2,710,511 1,704,058 Recreation Center - - - 675,617 634,346 688,218 657,479 592,707 232,882 - Total Business-Type Activities Expenses 3,812,161 4,218,329 4,214,897 5,330,200 4,620,593 4,712,477 4,815,751 4,860,982 4,538,659 4,496,813 Total Primary Government Expenses 17,647,429 20,321,311 21,039,543 21,412,618 21,277,106 20,112,051 20,058,039 18,509,828 21,720,608 20,621,447 Program Revenues Governmental Activities Charges for Services General Government 1,442,176 1,808,797 1,775,663 1,723,173 1,795,244 1,840,958 2,057,279 1,751,309 2,381,788 2,885,990 Public Safety 76,534 - - - - - - - - - Public Works 208,455 - - 29,018 - - - - - - Library 17,507 19,616 27,045 427,842 61,096 48,983 50,582 58,794 74,037 44,522 Parks and Recreation 534,018 578,148 376,857 - 388,913 342,311 265,698 265,614 299,478 352,714 Operating Grants/Contributions 360,026 41,925 778,342 19,664 629,822 830,767 633,091 696,058 1,135,659 943,410 Capital Grants/Contributions 1,296,050 3,940,737 1,909,670 922,409 10,650,597 1,596,067 1,409,412 3,317,256 1,229,829 768,423 Total Governmental Activities Program Revenues 3,934,766 6,389,223 4,867,577 3,122,106 13,525,672 4,659,086 4,416,062 6,089,031 5,120,791 4,995,059 Business-Type Activities Charges for Services Water 3,118,433 3,097,565 1,920,029 1,742,057 1,875,826 2,543,796 2,592,652 2,823,357 2,394,494 2,626,114 Sewer 3,055,326 3,477,706 855,334 789,781 1,991,015 1,476,558 1,366,022 1,358,420 1,130,954 1,186,389 Recreation - - - 497,992 582,889 620,020 620,489 493,617 44,891 - Operating Grants/Contributions - - - - - - - - - - Capital Grants/Contributions 1,111,679 2,085,002 1,895,447 343,578 14,473,957 241,344 2,433,079 4,829,491 1,658,648 6,805 Total Business-Type Activities Program Revenues 7,285,438 8,660,273 4,670,810 3,373,408 18,923,687 4,881,718 7,012,242 9,504,885 5,228,987 3,819,308 Total Primary Government Program Revenues 11,220,204 15,049,496 9,538,387 6,495,514 32,449,359 9,540,804 11,428,304 15,593,916 10,349,778 8,814,367 2006 127 2007 2008 2009 2010 2011 2012 2013 2014 2015 Net (Expense) Revenue Governmental Activities $(9,900,502) (9,713,759) (11,957,069) (12,960,312) (3,130,841) (10,740,488) (10,826,226) (7,559,815) (12,061,158) (11,129,575) Business-Type Activities 3,473,277 4,441,944 455,913 (1,956,792) 14,303,094 169,241 2,196,491 4,643,903 690,328 (677,505) Total Primary Government Net (Expense) Revenue (6,427,225) (5,271,815) (11,501,156) (14,917,104) 11,172,253 (10,571,247) (8,629,735) (2,915,912) (11,370,830) (11,807,080) General Revenues and Other Changes in Net Position Governmental Activities Taxes Property 2,258,419 1,950,798 3,644,499 3,670,632 4,087,698 4,281,902 4,953,862 4,743,599 4,670,934 4,850,981 Sales 2,586,288 2,647,678 2,507,664 2,474,549 2,480,213 2,577,651 2,962,810 4,409,926 4,573,026 4,782,712 Income 679,842 1,040,678 1,053,292 1,124,204 1,280,519 1,306,325 1,444,426 1,587,324 1,613,102 1,735,422 Utility 403,657 1,288,406 1,612,834 1,630,188 1,542,649 1,614,294 1,568,699 1,553,693 1,633,242 1,600,296 Other 956,982 480,941 534,601 861,936 641,360 780,863 963,524 922,439 988,822 1,127,859 Development Fees 3,296,849 2,646,071 2,447,936 454,822 - - - - - - Interest 446,871 448,746 320,046 74,761 73,327 6,762 10,388 16,368 14,895 (176,911) Miscellaneous 309,163 210,040 1,076,159 1,336,958 783,999 764,528 667,637 690,456 737,693 1,736,079 Transfers 405,419 2,754,737 540,525 (2,243,491) 134,209 174,908 - - (1,626,263) (1,133,972) Total Governmental Activities 11,343,490 13,468,095 13,737,556 9,384,559 11,023,974 11,507,233 12,571,346 13,923,805 12,605,451 14,522,466 Business-Type Activities Property Taxes - - - - - - 1,883,730 1,883,730 - - Interest 365,278 352,654 230,212 52,314 5,527 3,401 2,687 9,542 11,491 11,206 Connection Fees - - 1,670,495 549,578 - - - - - - Miscellaneous - 153,744 124,400 1,815 - - 60,691 (1,624,872) 182,783 174,404 Transfers (405,419) (2,754,737) (540,525) 2,243,491 (134,209) (174,908) - - 1,626,263 1,133,972 Total Business-Type Activities (40,141) (2,248,339) 1,484,582 2,847,198 (128,682) (171,507) 1,947,108 268,400 1,820,537 1,319,582 Total Primary Government 11,303,349 11,219,756 15,222,138 12,231,757 10,895,292 11,335,726 14,518,454 14,192,205 14,425,988 15,842,048 Changes in Net Position Governmental Activities 1,442,988 3,754,336 1,780,487 (3,575,753) 7,893,133 766,745 1,745,120 6,363,990 544,293 3,392,891 Business-Type Activities 3,433,136 2,193,605 1,940,495 890,406 14,174,412 (2,266) 4,143,599 4,912,303 2,510,865 642,077 Total Primary Government 4,876,124 5,947,941 3,720,982 (2,685,347) 22,067,545 764,479 5,888,719 11,276,293 3,055,158 4,034,968 * Accrual Basis of Accounting 2006 128 UNITED CITY OF YORKVILLE, ILLINOIS Fund Balances of Governmental Funds - Last Ten Fiscal Years* 2006 2007 2008 General Fund Reserved $2,862,016 2,476,718 287,036 Unreserved 2,947,136 2,841,106 2,665,300 Nonspendable - - - Restricted - - - Assigned - - - Unassigned - - - Total General Fund 5,809,152 5,317,824 2,952,336 All Other Governmental Funds Reserved 9,029,130 4,460,492 3,630,544 Unreserved, Reported in, Special Revenue Funds 1,492,566 444,906 1,128,049 Debt Service Funds (9,494) (100,567) (237,259) Capital Projects Funds (208,136) (276,107) (514,524) Nonspendable - - - Restricted - - - Committed - - - Assigned - - - Unassigned - - - Total All Other Governmental Funds 10,304,066 4,528,724 4,006,810 * Modified Accrual Basis of Accounting Note: The City adopted GASB Statement 54 for the fiscal year ended April 30, 2012. April 30, 2015 (Unaudited) 129 2009 2010 2011 2012 2013 2014 2015 164,587 39,497 136,917 - - - - 1,230,953 (532,436) (408,817) - - - - - - - 153,770 139,985 156,680 145,012 - - - - - - 984,526 - - - 332,500 - - - - - - 784,353 4,083,835 3,703,901 3,696,520 1,395,540 (492,939) (271,900) 1,270,623 4,223,820 3,860,581 4,826,058 3,505,069 3,482,941 3,323,515 - - - - 642,298 403,793 828,903 - - - - - - - - - - - (560,274) (626,102) (586,372) - - - - - - - 27,913 34,586 34,385 33,284 - - - 3,565,649 3,549,913 1,951,407 1,767,419 - - - 264,616 305,804 527,635 537,853 - - - 428,933 504,314 824,301 4,788,775 - - - (874,152) (571,615) (534,087) (624,928) 3,587,093 3,260,632 3,566,046 3,412,959 3,823,002 2,803,641 6,502,403 130 UNITED CITY OF YORKVILLE, ILLINOIS Changes in Fund Balances of Governmental Funds - Last Ten Fiscal Years* 2006 2007 2008 2009 Revenues Taxes $6,165,165 6,100,171 7,966,070 8,350,100 Intergovernmental 1,178,918 1,610,978 2,164,579 1,350,083 Licenses, Permits and Fees 5,449,815 4,958,458 4,508,936 2,476,691 Charges for Services - - - - Fines and Forfeitures 80,534 94,174 118,565 139,875 Interest 446,871 448,746 320,046 74,761 Miscellaneous 298,499 438,340 989,443 1,344,427 Total Revenues 13,619,802 13,650,867 16,067,639 13,735,937 Expenditures General Government 4,488,151 5,000,288 5,652,456 5,065,127 Public Safety 2,165,111 2,589,749 3,015,178 3,160,730 Community Development 7,870 303 553,220 502,929 Public Works 3,715,663 2,602,247 4,473,822 1,752,822 Library 2,929,556 560,248 797,388 828,294 Parks and Recreation 2,101,502 1,923,584 2,231,553 2,035,413 Capital Outlay 535,107 7,943,295 1,654,695 2,199,602 Debt Service Cost of Issuance - 14,150 - - Principal Retirement 281,434 205,000 345,000 559,940 Interest and Fiscal Charges 235,875 958,673 768,817 749,703 Total Expenditures 16,460,269 21,797,537 19,492,129 16,854,560 Excess (Deficiency) of Revenues Over (Under) Expenditures (2,840,467) (8,146,670) (3,424,490) (3,118,623) Other Financing Sources (Uses) Disposal of Capital Assets 34,114 - 86,716 9,081 Adjustment for Bad Debts - - - - Debt Issuance 11,075,000 1,500,000 - 937,500 Accrued Interest on Sale of Bonds 28,667 - - - Bond Premium/(Discount)93,341 - - - Payment to Escrow Agent - (925,000) - - Transfers In 2,337,829 3,602,435 2,803,008 2,924,616 Transfers Out (1,932,410) (2,297,435) (2,262,483) (2,729,087) 11,636,541 1,880,000 627,241 1,142,110 Net Change in Fund Balances 8,796,074 (6,266,670) (2,797,249) (1,976,513) Debt Service as a Percentage of Noncapital Expenditures 3.400%8.020%7.104%9.021% * Modified Accrual Basis of Accounting April 30, 2015 (Unaudited) 131 2010 2011 2012 2013 2014 2015 8,694,985 9,254,138 10,020,005 6,767,061 5,176,481 11,830,762 1,910,171 2,479,758 2,906,407 7,545,978 9,469,590 3,312,823 894,871 486,264 336,683 400,718 393,746 379,242 1,252,904 1,519,004 1,842,620 1,479,712 2,169,670 2,749,195 166,078 228,009 194,256 195,287 191,887 154,789 73,327 6,762 10,388 16,368 14,895 (176,911) 676,539 763,503 667,637 690,456 737,693 1,736,079 13,668,875 14,737,438 15,977,996 17,095,580 18,153,962 19,985,979 4,590,261 4,724,320 5,501,632 3,498,104 5,685,541 3,910,635 3,260,256 2,886,313 2,849,067 3,568,665 3,834,655 4,337,573 423,835 395,291 307,053 365,188 407,537 592,588 1,976,664 2,038,458 1,926,169 1,841,795 2,207,757 2,361,827 915,195 975,587 691,525 752,373 737,191 748,905 1,532,422 1,360,244 1,488,018 1,450,824 1,644,065 2,041,792 242,005 376,030 101,133 572,022 2,050,456 3,285,489 - - - - - - 849,937 896,544 1,038,254 1,025,074 1,099,223 844,112 764,364 733,106 701,809 663,495 641,673 496,090 14,554,939 14,385,893 14,604,660 13,737,540 18,308,098 18,619,011 (886,064) 351,545 1,373,336 3,358,040 (154,136) 1,366,968 - - 16,100 5,200 16,325 - (1,016,132) - - - - - - - - - 8,053,963 6,670,678 - - - - - - - - - - 115,109 119,680 - - - - (7,787,598) (2,359,115) 2,046,452 1,848,135 1,047,727 1,504,002 2,881,535 1,375,448 (1,912,243) (1,673,227) (1,047,727) (1,504,002) (4,507,798) (2,509,420) (881,923) 174,908 16,100 5,200 (1,228,464) 3,297,271 (1,767,987) 526,453 1,389,436 3,363,240 (1,382,600) 4,664,239 11.227%11.709%13.098%17.159%11.540%9.497% 132 UNITED CITY OF YORKVILLE, ILLINOIS Assessed Value and Actual Value of Taxable Property - Last Ten Fiscal Years April 30, 2015 (Unaudited) Tax Fiscal Levy Year Year 2006 2005 $228,416,554 $1,672,887 2007 2006 316,602,897 2,384,569 2008 2007 399,859,224 2,643,309 2009 2008 440,037,839 2,562,106 2010 2009 444,422,818 2,524,355 2011 2010 407,528,709 2,398,027 2012 2011 367,600,683 2,450,231 2013 2012 332,551,186 2,568,351 2014 2013 311,316,069 2,618,131 2015 2014 310,655,449 2,743,283 Data Source: Office of the County Clerk Note: Property is assess at 33% of actual value. Property Farm Residential 133 Total Direct Tax Rate $68,704,340 $6,781,706 $17,425 $305,592,912 0.5136 71,761,771 8,068,081 17,328 398,834,646 0.4547 98,576,640 8,541,508 17,328 509,638,009 0.4164 117,707,447 6,914,772 17,328 567,239,492 0.4267 124,381,958 6,921,977 17,328 578,268,436 0.4374 122,304,406 6,820,310 17,328 539,068,780 0.9019 112,753,206 7,283,729 17,328 490,105,177 0.7046 101,264,981 6,720,962 17,328 443,122,808 0.7490 99,434,012 6,656,792 17,328 420,042,332 0.7738 90,744,145 12,668,201 17,328 416,828,406 0.7581 Property Property ValueProperty Total Taxable AssessedRailroadIndustrialCommercial 134 UNITED CITY OF YORKVILLE, ILLINOIS Principal Property Taxpayers - Current Tax Levy Year and Nine Tax Levy Years Ago April 30, 2015 (Unaudited) Percentage Percentage of Total City of Total City Taxable Taxable Assessed Assessed Taxpayer Rank Value Rank Value Menard, Inc $7,568,892 1 1.82% Bank of America 5,152,419 2 1.24% Yorkville Shopping Center 3,968,109 3 0.95% Copley Ventures, Inc.3,726,607 4 0.89% Target Corporation 3,092,795 5 0.74% Wrigley Manufacturing Co., LLC 2,706,507 6 0.65%$4,948,400 1 1.62% Yorkville Leased Housing Assoc.2,341,056 7 0.56% Boombah Properties LLC 2,269,648 8 0.54% York Meadows LLC 2,254,626 9 0.54%1,433,840 4 0.47% Prime Yorkville LLC 1,805,566 10 0.43% First National Bank of DeKalb Trust 1,815,204 2 0.59% Yorkville National Bank 1,453,964 3 0.48% Castle Bank Yorkville 1,430,384 5 0.47% Bank of Ravenswood 1,233,312 6 0.40% Elite Yorkville LLC 963,714 7 0.32% Windrose Yorkville Properties 827,975 8 0.27% Walker Customer Homes, Inc 672,747 9 0.22% American National Bank & Trust of Chicago 615,009 10 0.20% 34,886,225 8.36%15,394,549 5.04% Data Source: Office of the County Clerk Assessed Assessed Value Value 2014 Tax Levy 2005 Tax Levy Taxable Taxable UNITED CITY OF YORKVILLE, ILLINOIS Direct and Overlapping Property Tax Rates - Last Ten Tax Levy Years April 30, 2015 (Unaudited) See Following Page 135 UNITED CITY OF YORKVILLE, ILLINOIS Direct and Overlapping Property Tax Rates - Last Ten Tax Levy Years April 30, 2015 (Unaudited) 2005 2006 2007 City Direct Rates Corporate 0.0120 0.0142 0.0564 Bonds and Interest - - - IMRF 0.0617 0.0725 0.0968 Police Protection 0.0750 0.0788 0.0699 Police Pension 0.0819 0.0690 0.0589 Garbage 0.1220 0.0524 - Audit 0.0077 0.0081 0.0070 Liability Insurance 0.0390 0.0404 0.0391 Social Security 0.1048 0.1084 0.0771 School Crossing Guard 0.0062 0.0065 0.0047 Unemployment Insurance 0.0033 0.0044 0.0065 Total Direct Rates 0.5136 0.4547 0.4164 Overlapping Rates Kendall County 0.6156 0.5925 0.5595 Kendall County Forest Preserve 0.0335 0.0299 0.1292 Bristol Township 0.3500 0.3122 0.2906 Bristol - Kendall Fire District 0.5468 0.5484 0.5738 Yorkville - Bristol Sanitary District 0.0385 0.0339 0.0291 Yorkville Community Unit School District #115 4.3156 4.4474 4.4474 Waubonsee Community College District #516 0.3968 0.4005 0.3924 Yorkville Public Library 0.1500 0.3697 0.2210 Total Direct and Overlapping Rates 6.9604 7.1892 7.0594 Data Source: Office of the County Clerk Notes: (1) Rates are per $100 of Assessed Value. (2) Representative tax rates for other government units are from Bristol Township 136 2008 2009 2010 2011 2012 2013 2014 0.1329 0.1138 0.1472 0.2108 0.2354 0.2484 0.2503 - - 0.4105 0.1477 0.1097 0.0797 0.0397 0.0724 0.0778 0.0804 0.0918 0.1016 0.1071 0.1080 0.0550 0.0584 0.0620 0.0714 0.0790 0.0833 0.0840 0.0573 0.0583 0.0670 0.0900 0.1229 0.1493 0.1694 - - - - - - - 0.0073 0.0095 0.0098 0.0082 0.0068 0.0071 0.0072 0.0387 0.0583 0.0615 0.0082 0.0090 0.0095 0.0096 0.0541 0.0528 0.0546 0.0612 0.0677 0.0714 0.0720 0.0043 0.0042 0.0044 0.0051 0.0056 0.0060 0.0060 0.0047 0.0043 0.0045 0.0102 0.0113 0.0119 0.0120 0.4267 0.4374 0.9019 0.7046 0.7490 0.7738 0.7581 0.5724 0.5734 0.6396 0.6999 0.7446 0.8009 0.8085 0.0966 0.0944 0.1041 0.1205 0.1495 0.1640 0.1826 0.2921 0.2963 0.3246 0.3693 0.3934 0.4239 0.4172 0.5896 0.6007 0.6734 0.7176 0.7356 0.7718 0.8041 - - - - - - - 4.5923 4.6973 5.2767 5.9101 6.7561 7.4081 7.7083 0.3990 0.4037 0.4115 0.4702 0.5306 0.5691 0.5973 0.2099 0.2172 0.2589 0.3042 0.3242 0.3241 0.3299 7.1786 7.3204 8.5907 9.2964 10.3830 11.2357 11.6060 137 UNITED CITY OF YORKVILLE, ILLINOIS Property Tax Levies and Collections - Last Ten Fiscal Years April 30, 2015 (Unaudited) Tax Fiscal Levy Percentage Percentage Year Year of Levy of Levy 2006 2004 $1,388,667 $1,387,085 99.89%- $1,387,085 99.89% 2007 2005 1,569,528 1,566,118 99.78%- 1,566,118 99.78% 2008 2006 1,813,501 1,813,308 99.99%- 1,813,308 99.99% 2009 2007 2,122,133 2,101,984 99.05%- 2,101,984 99.05% 2010 2008 2,420,411 2,407,483 99.47%- 2,407,483 99.47% 2011 2009 2,529,057 2,521,570 99.70%- 2,521,570 99.70% 2012 2010*4,862,185 4,849,681 99.74%- 4,849,681 99.74% 2013 2011*3,452,742 3,435,616 99.50%- 3,435,616 99.50% 2014 2012*3,318,990 3,193,672 96.22%- 3,193,672 96.22% 2015 2013*3,250,204 3,234,448 99.52%- 3,234,448 99.52% Data Source: Office of the County Treasurer * The 2010, 2011, 2012, and 2013 tax levy extended amount includes bonds and interest in the amount of $2,212,770, $723,689, $486,150 and $334,816, respectively, that were previously abated. ** Includes property taxes collected in the current year that may be attributable to prior years. These collections, if any, are immaterial as 99% or greater of the current year's tax levy has historically been collected during the respective fiscal year. Additionally, information to associate any non-current tax collections to a specific tax levy is not readily available. *** Information for collections in subsequent years is unavailable. Note: Property in the City is reassessed each year. Property is assessed at 33% of actual value. Total Collections to Date ** Subsequent Year Amount Years***Amount the Fiscal Taxes Collected within the Collections Levied for Fiscal Year of the Levy in UNITED CITY OF YORKVILLE, ILLINOIS Estimate of Taxable Sales by Category - Last Ten Calendar Years April 30, 2015 (Unaudited) See Following Page 138 UNITED CITY OF YORKVILLE, ILLINOIS Estimate of Taxable Sales by Category - Last Ten Calendar Years April 30, 2015 (Unaudited) 2005 2006 2007 General Merchandise*$- - 51,257 Food 353,518 376,442 390,544 Drinking and Eating Places 171,582 203,071 214,845 Apparel*- - 4,228 Furniture & H.H. & Radio 44,865 44,882 43,654 Lumber, Building Hardware 1,288,827 556,171 854,375 Automobile and Filling Stations 82,376 109,129 109,474 Drugs and Miscellaneous Retail 219,702 969,694 522,118 Agriculture and All Others 199,207 274,340 284,907 Manufacturers 109,375 124,549 111,043 Total 2,469,452 2,658,278 2,586,445 City Direct Sales Tax Rate 1.00%1.00%1.00% Data Source: Illinois Department of Revenue - Local Tax Allocation Division Data available for calendar year only. * Data by category is not available from the State of Illinois for categories with less than four taxpayers. However, they are included in the totals. Per the State of Illinois, there must not have been four taxpayers during the year 2003 through 2006. 139 2008 2009 2010 2011 2012 2013 2014 276,566 449,732 508,825 555,129 571,210 594,685 593,361 326,495 276,477 258,675 262,556 259,509 266,937 289,897 230,623 236,676 248,772 268,418 279,649 293,131 299,300 19,792 52,413 58,032 68,320 85,797 88,739 87,834 26,443 15,300 21,282 - 7,727 3,370 2,710 715,491 347,804 359,245 352,669 362,987 413,711 446,440 143,432 164,330 187,309 194,135 178,282 156,091 146,062 347,137 372,802 562,570 603,718 582,001 597,615 566,665 250,300 175,964 53,410 58,065 64,558 89,360 161,114 167,006 302,537 323,334 191,287 78,346 89,239 90,998 2,503,285 2,394,035 2,581,454 2,554,297 2,470,066 2,592,877 2,684,381 1.00%1.00%1.00%1.00%2.00%2.00%2.00% 140 UNITED CITY OF YORKVILLE, ILLINOIS Direct and Overlapping Sales Tax Rates - Last Ten Fiscal Years April 30, 2015 (Unaudited) Local City County Total Fiscal State Sales Tax Non-Home Rule County Public Safety Sales Tax Year Sales Tax to City Sales Tax*Sales Tax Property Rate 2006 5.00%1.00%0.00%0.25%0.50%6.75% 2007 5.00%1.00%0.00%0.25%0.50%6.75% 2008 5.00%1.00%0.00%0.25%1.00%7.25% 2009 5.00%1.00%0.00%0.25%1.00%7.25% 2010 5.00%1.00%0.00%0.25%1.00%7.25% 2011 5.00%1.00%0.00%0.25%1.00%7.25% 2012 5.00%1.00%1.00%0.25%1.00%8.25% 2013 5.00%1.00%1.00%0.25%1.00%8.25% 2014 5.00%1.00%1.00%0.25%1.00%8.25% 2015 5.00%1.00%1.00%0.25%1.00%8.25% Data Source: Illinois Department of Revenue *Non-Home Rule Sales Tax was implemented on January 1, 2012. The above tax rates are for General Merchandise. UNITED CITY OF YORKVILLE, ILLINOIS Ratios of Outstanding Debt by Type - Last Ten Fiscal Years April 30, 2015 (Unaudited) See Following Page 141 UNITED CITY OF YORKVILLE, ILLINOIS Ratios of Outstanding Debt by Type - Last Ten Fiscal Years April 30, 2015 (Unaudited) Fiscal Year 2006 $15,065,000 $1,735,000 $1,449,737 $1,890 $16,680,000 2007 16,475,000 695,000 - 106,890 19,540,000 2008 16,255,000 570,000 450,000 106,890 19,300,000 2009 15,945,000 430,000 1,277,560 106,890 19,070,000 2010 15,365,000 285,000 1,152,623 1,890 18,855,000 2011 14,715,000 190,000 1,001,079 1,890 18,605,000 2012 13,925,000 95,000 847,825 1,890 18,175,000 2013 13,025,000 - 855,601 1,890 17,905,000 2014 12,520,000 - 940,341 1,890 16,855,000 2015 16,120,000 - 826,229 1,890 15,700,000 Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. (1) See the Schedule of Demographic and Economic Statistics for personal income and population data. * IEPA Loan L17-013000 and L17-115300 were reported as Governmental Activities prior to Fiscal Year 2007. Governmental Activities Bonds Certificates Bonds General General Revenue Source Commitments Alternative Obligation and Payable * Other Revenue SourceDebt Obligation and Alternative Loans 142 Percentage of Personal Income (1) $11,534,594 $- $- $46,466,221 12.37%$4,147 10,423,461 2,752,666 1,319,742 51,312,759 12.75%4,580 10,198,112 3,062,837 3,114,694 53,057,533 12.50%4,736 9,932,125 2,884,366 2,670,505 52,316,446 12.03%3,107 9,571,912 2,686,846 2,523,422 50,441,693 12.34%2,996 9,064,112 2,483,882 2,296,958 48,357,921 11.51%2,858 8,460,000 2,275,320 2,065,958 45,845,993 10.60%2,709 7,465,000 2,060,997 1,952,534 43,266,022 9.90%2,557 6,680,000 1,880,084 1,919,909 40,797,224 8.87%2,411 5,865,000 1,694,504 1,942,898 42,150,521 8.94%2,491 Business-Type Activities Other Per Capita (1) Debt Primary GovernmentCertificatesCommitmentsPayable Total Loans IEPA 143 April 30, 2015 (Unaudited) Percentage of Total Taxable Assessed Fiscal Value of Year Property (1) 2006 $7,545,000 $- $7,545,000 2.47%$673 2007 31,745,000 - 31,745,000 7.96%2,833 2008 36,015,000 - 36,015,000 7.07%3,214 2009 35,555,000 - 35,555,000 6.27%2,112 2010 35,015,000 - 35,015,000 6.06%2,080 2011 34,220,000 - 34,220,000 6.35%2,022 2012 33,320,000 578,443 32,741,557 6.68%1,935 2013 30,930,000 - 30,930,000 6.98%1,828 2014 29,375,000 - 29,375,000 6.99%1,736 2015 31,820,000 - 31,820,000 7.63%1,881 Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. (1) See the Schedule of Assessed Value and Actual Value of Taxable Property for property value data. (2) See the Schedule of Demographic and Economic Statistics for personal income and population data. Bonds Total Per Capita (2) Less: Amounts Debt Service Available in Revenue Source UNITED CITY OF YORKVILLE, ILLINOIS Ratios of General Bonded Debt Outstanding - Last Ten Fiscal Years General Obligation and Alternative 144 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Direct and Overlapping Governmental Activities Debt (2) Percentage of (3) Debt (1)Applicable Governmental Unit to City * United City of Yorkville $16,948,119 100.000%$16,948,119 Overlapping Debt County of Kendall (4)35,913,762 16.48%5,918,588 Forest Preserve District of Kendall County 47,215,000 16.48%7,781,032 Yorkville Community Unit School District #115 79,165,866 58.15%46,034,951 Waubonsee Community College District #516 71,440,000 5.30%3,786,320 Plano Community Unit School District #88 38,008,479 0.42%159,636 Newark Community Consolidated School District #66 1,495,000 0.39%5,831 Total Overlapping Debt 273,238,107 63,686,357 Total Direct and Overlapping Debt 290,186,226 80,634,476 Data Source: Kendall County Tax Extension Department * Determined by ratio of assessed valuation of property subject to taxation in the City to valuation of property subject to taxation in overlapping unit. Notes: (1) As of April 30, 2015. (2) Percentages are based on 2014 EAV's, the latest available. (3) The United City of Yorkville has $88,500,000 in outstanding non-committal debt which is expected to be paid from sources other than City revenues. (4) Includes Public Building Commission. Share of Gross Debt Debt April 30, 2015 (Unaudited) City's 145 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Legal Debt Margin - Last Ten Fiscal Years 2006 2007 2008 2009 Legal Debt Limit $26,357,389 34,399,488 43,956,278 48,924,406 Total Net Debt Applicable to Limit 20,519,594 19,868,461 19,518,112 19,037,125 Legal Debt Margin 5,837,795 14,531,027 24,438,166 29,887,281 Total Net Debt Applicable to the Limit as a Percentage of Debt Limit 77.85%57.76%44.40%38.91% April 30, 2015 (Unaudited) 146 2010 2011 2012 2013 2014 2015 49,875,653 46,494,682 42,271,572 38,219,342 36,228,651 35,951,450 18,356,912 17,529,112 24,860,000 22,945,000 19,290,000 14,855,000 31,518,741 28,965,570 17,411,572 15,274,342 16,938,651 21,096,450 36.81%37.70%58.81%60.04%53.25%41.32% Assessed Value $416,828,406 Bonded Debt Limit - 8.625% of Assessed Value 35,951,450 Amount of Debt Applicable to Limit 14,855,000 Legal Debt Margin 21,096,450 Legal Debt Margin Calculation for Fiscal Year 2015 147 Governmental Activities Fiscal Year Coverage 2006 $70,997 $- $266,560 $2,548,784 $2,886,341 $55,000 $124,045 16.12 2007 130,078 696,096 291,666 2,676,261 3,794,101 90,000 426,142 7.35 2008 177,205 933,623 328,650 2,506,434 3,945,912 220,000 317,662 7.34 2009 215,853 922,095 307,882 2,500,285 3,946,115 235,000 308,801 7.26 2010 222,927 833,669 434,263 2,446,099 3,936,958 405,000 299,239 5.59 2011 234,718 873,999 425,971 2,569,233 4,103,921 425,000 283,604 5.79 2012 586,590 - 417,416 2,552,483 3,556,489 440,000 267,104 5.03 2013 364,742 - 402,932 2,490,503 3,258,177 460,000 249,609 4.59 2014 315,790 - - 2,586,460 2,902,250 400,000 230,917 4.60 2015 327,984 - - 2,704,651 3,032,635 225,000 56,789 10.76 Notes: Details regarding the City's outstanding debt can be found in the Notes to the Financial Statements. Series 2005 Bonds are payable from revenues from Sales Taxes and the Series 2005A Bonds were payable from Utility Taxes and are currently payable from Property Taxes. Tax Tax Tax Principal InterestTaxRevenue Utility Fuel Sales UNITED CITY OF YORKVILLE, ILLINOIS Pledged-Revenue Coverage - Last Ten Fiscal Years Property/Municipal Debt Service Motor Property Municipal Net Available April 30, 2015 (Unaudited) Incremental 148 Business-Type Activities Fiscal Year Coverage 2006 $6,133,618 $3,271,081 $679,842 $- $3,542,379 $120,000 $150,437 $13.10 2007 4,326,932 2,696,903 1,040,678 - 2,670,707 160,000 708,001 3.08 2008 4,259,945 2,528,710 1,053,292 - 2,784,527 240,000 777,258 2.74 2009 5,278,990 2,339,379 1,004,980 - 3,944,591 230,000 789,840 3.87 2010 3,738,010 1,978,482 1,277,889 - 3,037,417 235,000 813,634 2.90 2011 4,020,017 1,895,466 1,315,321 - 3,439,872 250,000 804,306 3.26 2012 5,891,708 2,776,270 1,444,426 410,327 4,970,191 260,000 793,668 4.72 2013 4,432,710 2,895,830 1,587,324 1,919,423 5,043,627 270,000 769,100 4.85 2014 3,379,454 1,695,780 1,613,102 1,986,566 5,283,342 1,050,000 759,986 2.92 2015 3,646,020 1,929,555 1,735,422 2,078,061 5,529,948 1,175,000 704,410 2.94 Notes: Details regarding the City's outstanding debt can be found in the notes to the financial statements. Water and Sewer revenues exclude capital contributions and developer donations. Operating expenses do not include depreciation or amortization expenses. April 30, 2015 (Unaudited) Sewer Revenues Water and Operating UNITED CITY OF YORKVILLE, ILLINOIS Pledged-Revenue Coverage - Last Ten Fiscal Years Principal Interest Less: Debt Service Net Available Revenue Expenses Rule Tax Non-Home Sales Tax State Income 149 School Calendar Population Median Enrollment Unemployment Year (1)Age (1)(2)Rate (3) 2005 11,204 $375,514,878 $30,685 33.2 3,172 3.20% 2006 11,204 402,538,733 31,750 33.2 3,561 2.60% 2007 11,204 424,522,760 32,976 33.2 4,270 3.10% 2008 16,838 434,960,364 34,608 33.2 4,774 3.80% 2009 16,838 408,689,885 33,213 33.2 5,105 6.60% 2010 16,921 420,050,647 35,360 32.4 5,283 6.40% 2011 16,921 432,442,141 38,151 32.4 5,426 5.90% 2012 16,921 436,998,041 38,151 32.4 5,474 5.20% 2013 16,921 459,981,371 48,305 32.4 5,630 8.20% 2014 16,921 471,745,333 49,464 32.4 5,800 6.40% Data Source: (1) U.S. Census (2) Data provided by School District Administrative Offices (3) Illinois Department of Employment Security, Economic Information and Analysis (4) U.S. Bureau of Economic Analysis: Chicago-Naperville-Elgin Metropolitan Statistical Area Income (4) UNITED CITY OF YORKVILLE, ILLINOIS Demographic and Economic Statistics - Last Ten Calendar Years Personal Income (4) Per Capita Personal April 30, 2015 (Unaudited) 150 UNITED CITY OF YORKVILLE, ILLINOIS Principal Employers - Current Calendar Year and Nine Calendar Years Ago Percentage Percentage of Total of Total City City Employer Rank Employment Rank Employment Raging Waves (Seasonal)450 1 2.66% Wrigley Manufacturing Co.323 2 1.91%500 1 4.46% Super Target 180 3 1.06% Mendards Mega Store 140 4 0.83% Jewel/Osco 130 5 0.77% Newlywed Foods 115 6 0.68%115 2 1.03% Kohl's 115 6 0.68% Boombah, Inc 90 7 0.53% Hillside Health Care Center 90 7 0.53% Home Depot 85 8 0.50% Wheatland Title 65 9 0.38% Marshalls 50 10 0.30% Brenart Eye Clinic 50 10 0.30%50 3 0.45% C&J Insulation, Inc 50 10 0.30%40 4 0.36% Cascade Waterworks Co.40 4 0.36% Bristol Equipment Co.25 5 0.22% G.H. Haws & Assoc.25 5 0.22% Alphs Precision 20 6 0.18% Waste Technology, Inc.20 6 0.18% 1,933 11.43%835 7.46% Data Source: City Economic Development Corporation Records and Illinois Manufacturers Directory. April 30, 2015 (Unaudited) Employees Employees 2014 Calendar Year 2005 Calendar Year 151 UNITED CITY OF YORKVILLE, ILLINOIS Full-Time and Part-Time Government Employees by Function - Last Ten Fiscal Years 2006 2007 2008 Full Time General Government Administration 13 15 9 Finance N/A N/A 6 Community Relations N/A N/A N/A Engineering 5 5 6 Community Development N/A 4 6 Public Safety Police Officers 24 28 29 Civilians 3 4 5 Public Works Streets 5 5 5 Water 6 6 6 Sewer 4 4 4 Culture & Recreation Parks 7 9 9 Recreation 6 7 7 Library 4 4 4 Part Time General Government Administration 1 2 1 Community Relations N/A N/A N/A Community Development N/A N/A N/A Public Safety Police Officers 3 1 3 Civilians 4 7 7 Public Works Water - - - Parks & Recreation Parks 6 5 5 Recreation 18 27 33 Library 12 31 35 Total 121 164 180 Data Source: City Human Resource Department N/A - Not Available April 30, 2015 (Unaudited) 152 2009 2010 2011 2012 2013 2014 2015 7 5 4 4 4 4 4 6 5 4 4 4 4 4 1 1 - - - - - 7 4 3 - - - - 5 4 3 2 3 4 4 30 27 25 25 26 28 29 5 5 3 3 2 3 3 5 6 5 5 5 5.3 5.3 6 6 6 5.5 5.3 5.3 5.3 3 4 3 3.5 3.3 3.3 3.3 9 8 8 8 9 8.5 8.5 7 6 4 4 6 4.5 5.5 5 5 5 5 5 5 4 - - - - 1 1 - 1 - - - - - - - 1 1 1 2 1 1 2 2 3 5 6 5 6 7 6 6 7 9 10 9 - - - - - - - 1 2 2 3 4 4 7 29 38 40 40 16 3 23 33 33 30 30 26 25 31 169 168 155 155 136 124 153 153 UNITED CITY OF YORKVILLE, ILLINOIS Operating Indicators by Function/Program - Last Ten Fiscal Years 2006 2007 2008 2009 Police Arrests Made 1,536 1,506 1,891 1,732 Parking Violations N/A N/A N/A N/A Traffic Violations 2,848 6,610 9,571 10,891 Reports Taken 3,006 3,290 3,479 3,302 Calls for Service 13,435 15,031 17,523 18,614 Community Development Permits Issued 1,395 1,420 1,173 725 Public Works Street Resurfacing (Miles)- - 2.99 - Snow and Ice Control (Tons of Salt)N/A 991.48 2,448.75 2,274.78 Pothole Repairs (Tons of Asphalt)N/A 19.87 325.21 52.18 Water Number of Accounts 4,376 5,129 5,669 5,862 Total Annual Consumption (Cubic Feet)N/A N/A N/A 59,363,940 Average Daily Consumption (Cubic Feet)N/A N/A N/A 162,641 Data Source: Various City Departments N/A - Not Available April 30, 2015 (Unaudited) 154 2010 2011 2012 2013 2014 2015 657 531 700 547 390 183 845 918 1,501 846 628 282 4,436 3,729 4,338 4,287 1,097 562 2,798 2,236 1,815 1,813 1,840 897 13,533 12,170 13,311 11,860 11,633 6,267 593 570 566 593 576 577 - - - - 1.69 0.65 2,213.00 1,900.03 1,986.36 1,080.67 1,349 1,509 246.05 226.96 286.43 335.91 252 442 5,969 6,051 5,947 6,189 6,135 6,361 59,485,277 62,574,451 59,828,300 66,401,150 62,743,823 56,658,370 162,973 171,437 163,913 181,921 171,901 155,228 155 UNITED CITY OF YORKVILLE, ILLINOIS Capital Asset Statistics by Function/Program - Last Ten Fiscal Years 2006 2007 2008 Public Safety Police Stations 1.00 1.00 1.00 Patrol Units N/A N/A N/A Public Works Streets (Miles)36.28 41.56 44.29 Traffic Signals 17.00 19.00 26.00 Storm Sewers (Miles)40.72 48.17 54.10 Water Water Mains (Miles)38.80 41.56 46.64 Fire Hydrants 906 929 989 Sewer Sanitary Sewers (Miles)34.88 37.88 42.71 Lift Stations 3.00 4.00 5.00 Data Source: Various City Departments N/A - Not Available April 30, 2015 (Unaudited) 156 2009 2010 2011 2012 2013 2014 2015 1.00 1.00 1.00 1.00 1.00 1.00 1.00 N/A 23.00 24.00 19.00 20.00 20.00 22.00 45.49 56.00 59.56 60.79 82.00 83.20 84.31 26.00 26.00 26.00 26.00 26.00 26.00 26.00 55.65 68.90 69.63 72.91 80.43 83.21 83.21 47.37 58.85 59.88 61.97 66.65 68.28 68.28 1,001 1,188 1,207 1,239 1,327 1,349 1,349 43.01 53.43 54.25 55.48 59.29 60.39 60.39 5.00 7.00 7.00 7.00 7.00 7.00 7.00 157 UNITED CITY OF YORKVILLE, ILLINOIS New Permits and Construction Values - Last Ten Calendar Years Calendar Permits Permits Permits Permits Year Issued Issued Issued Issued 2006 42 $27,155,000 448 $77,019,310 275 $52,593,360 765 $156,767,670 2007 62 67,661,597 282 51,887,148 137 20,854,148 481 140,402,893 2008 39 12,776,625 105 18,993,634 52 10,788,180 196 42,558,439 2009 19 11,122,644 56 13,229,042 8 1,600,000 83 25,951,686 2010 11 445,727 43 12,155,740 6 529,607 60 13,131,074 2011 6 4,742,704 43 6,285,744 - - 49 11,028,448 2012 7 1,016,600 69 10,318,804 - - 76 11,335,404 2013 9 3,149,000 83 12,287,740 - - 92 15,436,740 2014 11 3,215,000 73 11,451,799 - - 84 14,666,799 2015 10 38,279,500 72 13,063,555 - - 82 51,343,055 Data Source: City Records Construction Value Construction Value Construction Value Construction Value Residential Construction Multi-Family Total April 30, 2015 (Unaudited) Commercial Construction Residential Construction Single-Family Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number CA #1 Tracking Number PS 2015-27 Ordinance Adding Regulations for Happy Hours to Liquor Code City Council – October 13, 2015 PS 10/01/15 Moved forward to CC consent agenda. PS 2015-27 Majority Approval See attached. Bart Olson Administration Name Department Summary An ordinance adopting the provisions of the State’s new happy hour regulations, allowing the City to prosecute violations of the law. Background Earlier this year, the State approved new liquor regulations that allow the implementation of happy hour type sales. For several years, happy hour provisions were completely prohibited in Illinois. The new law allows discounted liquor sales for a dedicated time period per day, provided it is advertised in advance – among other provisions. The state law allows municipalities to adopt the provisions in the act, as long as they are not less strict than the state regulations, and to enforce the provisions in the act. The attached draft ordinance adopts the provisions already available to liquor establishments under the state law, and allows the City to write tickets and prosecute violations under administrative adjudication. Recommendation Staff recommends approval of the attached ordinance. Memorandum To: City Council From: Bart Olson, City Administrator CC: Date: September 23, 2015 Subject: Happy Hours ordinance Ordinance No. 2015-___ Page 1 Ordinance No. 2015-____ AN ORDINANCE OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, ADDING REGULATIONS FOR HAPPY HOURS TO THE YORKVILLE CITY CODE WHEREAS, the United City of Yorkville, Kendall County, Illinois (the “City”) is a duly organized and validly existing non home-rule municipality created in accordance with the Constitution of the State of Illinois of 1970 and the laws of the State; and, WHEREAS, the Illinois General Assembly recently amended the Liquor Control Act of 1934, 235 ILCS 5/1-1 et seq., to permit happy hours pursuant to certain conditions and to clarify when happy hours are prohibited; and, WHEREAS, the Mayor and City Council desire to amend the Yorkville City Code by setting forth regulations pertaining to happy hours in order to clarify when happy hours are permitted and prohibited in the City under the revised state law. 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 above recitals are incorporated and made a part of this Ordinance. Section 2. That Title 3, Chapter 3 of the Yorkville City Code is hereby amended by adding Section 3-3-20 to read as follows: “3-3-20: PROHIBITED AND PERMITTED HAPPY HOURS: A. For the purpose of this section, the following definitions shall apply: 1. “Dedicated event space” means a room or rooms or other clearly delineated space within a retail licensee’s premises that is reserved for the exclusive use of party package invitees during the entirety of a party package. Furniture, stanchions and ropes, or other room dividers may be used to clearly delineate a dedicated event space. 2. “Meal package” means a food and beverage package, which may or may not include entertainment, where the service of alcoholic liquor is an accompaniment to the food, including, but not limited to, a meal, tour, tasting, or any combination thereof for a fixed price by a retail licensee or any other licensee operating within a sports facility, restaurant, winery, brewery, or distillery. 3. “Party package” means a private party, function, or event for a specific social or business occasion, either arranged by invitation or reservation for a defined number of individuals, that is not open to the general public and where attendees are served both food and alcohol for a fixed price in a dedicated event space. Ordinance No. 2015-___ Page 2 B. All retail licensees shall maintain a schedule of the prices charged for all drinks of alcoholic liquor to be served and consumed on the licensed premises or in any room or part thereof. Whenever a hotel or multi-use establishment which holds a valid retailer's license operates on its premises more than one (1) establishment at which drinks of alcoholic liquor are sold at retail, the hotel or multi-use establishment shall maintain at each such establishment a separate schedule of the prices charged for such drinks at that establishment. C. No retail licensee or employee or agent of such licensee shall: 1. Sell more than one (1) drink of alcoholic liquor for the price of one (1) drink of alcoholic liquor; 2. Sell, offer to sell or serve to any person an unlimited number of drinks of alcoholic liquor during any set period of time for a fixed price, except at private functions not open to the general public or as provided in ILCS Chapter 235, Act 5, § 6-28.5; 3. Increase the volume of alcoholic liquor contained in a drink, or the size of a drink of alcoholic liquor, without increasing proportionately the price regularly charged for the drink on that day; 4. Encourage or permit, on the licensed premises, any game or contest which involves drinking alcoholic liquor or the awarding of drinks of alcoholic liquor as prizes for such game or contest on the licensed premises; or 5. Advertise or promote in any way, whether on or off the licensed premises, any of the practices prohibited under this subsection C. D. A retail licensee may: 1. Offer free food or entertainment at any time; 2. Include drinks of alcoholic liquor as part of a meal package; 3. Sell or offer for sale a party package only if the retail licensee: a. Offers food in the dedicated event space; b. Limits the party package to no more than three (3) hours; c. Distributes wristbands, lanyards, shirts, or any other such wearable items to identify party package attendees so the attendees may be granted access to the dedicated event space; and d. Excludes individuals not participating in the party package from the dedicated event space; Ordinance No. 2015-___ Page 3 4. Include drinks of alcoholic liquor as part of a hotel package; 5. Negotiate drinks of alcoholic liquor as part of a hotel package; 6. Provide room service to persons renting rooms at a hotel; 7. Sell pitchers (or the equivalent, including, but not limited to, buckets of bottled beer), carafes, or bottles of alcoholic liquor which are customarily sold in such manner, or sell bottles of spirits; 8. Advertise events permitted under this subsection D.; 9. Include drinks of alcoholic liquor as part of an entertainment package where the licensee is separately licensed by a license that (A) restricts dates of operation to dates during which there is an event at an adjacent stadium, (B) restricts hours of serving alcoholic liquor to two (2) hours before the event and one (1) hour after the event, (C) restricts alcoholic liquor sales to beer and wine, (D) requires tickets for admission to the establishment, and (E) prohibits sale of admission tickets on the day of an event and permits the sale of admission tickets for single events only; and 10. Discount any drink of alcoholic liquor during a specified time period only if: a. The price of the drink of alcoholic liquor is not changed during the time that it is discounted; b. The period of time during which any drink of alcoholic liquor is discounted does not exceed four (4) hours per day and fifteen (15) hours per week; however, this period of time is not required to be consecutive and may be divided by the licensee in any manner; c. The drink of alcoholic liquor is not discounted between the hours of ten o’clock (10:00) P.M. and the licensed premises' closing hour; and d. Notice of the discount of the drink of alcoholic liquor during a specified time is posted on the licensed premises or on the licensee's publicly available website at least seven (7) days prior to the specified time.” Section 3. This Ordinance shall be in full force and effect upon its passage, approval, and publication as provided by law. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this _____ day of _________________, 2015. ______________________________ CITY CLERK Ordinance No. 2015-___ Page 4 CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ LARRY KOT ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ DIANE TEELING ________ SEAVER TARULIS ________ Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this _____ day of _________________, 2015. ______________________________ MAYOR Attest: ___________________________________ CITY CLERK FAQs on "happy hour" changes Below are some frequently asked questions regarding Public Act 99-0046 which went into effect on July 15, 2015: Q. Will I be able to offer “happy hour” specials by temporarily reducing the price of drinks at my establishment? A: Yes. This legislation permits licensees to offer discounted drinks for up to 4 hours per day, and not more than 15 hours per week. The specified drink promotional period does not have to be for 4 consecutive hours. Q: What are the additional rules and restrictions on price reductions? A: Licensees must adhere to the following stipulations on price reductions on drinks: • Licensee must give notice of the discount of alcohol drinks on the licensee’s premises or on their website 7 days prior to the specified drink promotion period. • Licensee shall not offer a specified drink promotion period between the hours of 10:00 p.m. and the licensed premise's closing hour. • Licensee shall not change the price of an alcoholic drink during a single drink promotion period. Q: When can I start reducing prices as part of happy hour? A: No earlier than 7 days after the license holder has given notice of the discount of alcohol drinks at its licensed location or on its website. Q: Can I provide unlimited drinks for a single price? A: No. Drink limits are required unless the drinks are part of a meal/party package or private function. Q: Am I allowed to sell “meal packages” with food and alcohol? What does that entail? A: Yes. "Meal package" means a food & beverage package, which may or may not include entertainment, where the service of alcoholic liquor is an accompaniment to the food, including, but not limited to: a meal, tour, tasting, or any combination thereof for a fixed price by a retail licensee or any other licensee operating within a sports facility, restaurant, winery, brewery, or distillery. Q: Is there a limit on the number of drinks which may be served with a meal package? A: No. There is no limit to the number of drinks included with a meal package. Q: What is considered “food” for purposes of a meal package? A: Any food, including snacks and other so-called “finger food,” that is available on the licensed premises as long as the food and alcoholic drinks are sold as a package for a fixed price. Q: Am I allowed to sell “party packages,” such as wristband deals for a private event? What are the regulations? A: Yes. "Party package" means a private party, function, or event for a specific social or business occasion, either arranged by invitation or reservation for a defined number of individuals, that is not open to the general public and where attendees are served both food and alcohol for a fixed price in a DEDICATED EVENT space. In order to sell a party package, a business must: • Offer food in the dedicated event space. • Limit the party package to no more than 3 hours. • Distribute wristbands, lanyards, or shirts that designate party package attendees. • Exclude individuals not participating in the party package from the dedicated event space. cont’d. on page 2 Illinois Liquor Control Commission Page 2 of 4 “Happy hour” FAQs (cont’d.) Q: Is there a limit on the number of drinks which may be served with a party package? A: No. There is no limit on the number of drinks allowed to be included with a party package. Q: What is considered “food” for purposes of a party package? A: Any food, including snacks and other so-called “finger food,” that is available on the licensed premises. Q: Private functions as defined in the Liquor Control Act (235 ILCS 5/1-3.36) have always been an exception to the prohibition on unlimited drinks; are private functions now limited to 3 hours? A: No. Private functions such as weddings, private parties, fund-raising functions, etc., where “guests in attendance are served in a room or rooms designated and used exclusively for the private party, function or event” (235 ILCS 5/1-3.36) are not subjected to a time limit. Q: How can alcoholic drinks be sold and served to a customer? A: 1) You may serve two or more drinks to one customer at one time; 2) You may not sell two or more drinks for the price of one drink; 3) You must increase the price of a drink proportionately to an increase in the volume of the same drink (Example: The price of a 24 ounce draft of Brand X beer must cost twice as much as a 12 ounce draft of Brand X beer). Q: Can I sell or serve a pitcher, bottle, carafe, bucket, flight, or similar container to one person? A: Yes. Q: How does proportionate pricing apply to prices of a pitcher, bottle, carafe, bucket, flight, or similar container? A: Proportionate pricing applies to individual drinks, not to pitchers, bottles, carafes, buckets, flight or similar containers. As long as a price reduction is not equal to selling 2 or more alcoholic drinks for the price of one, a retailer is free to set any price for a pitcher, bottle, carafe, bucket, flight or similar container. Q: Can I permit or encourage drinking games or contests at my licensed premises? A: No. Q: Can I still offer daily drink specials? A: Yes, as long as the price of the drink special is listed on the mandatory schedule of drink prices. Q: May I advertise happy hour, meal packages, and party packages? A: Yes. Events permitted under the Liquor Control Act may be legally advertised. Q. May I advertise events and drink specials permitted under the Happy Hour law on social media? A: Yes. Social media advertising is allowed. Q. Where can I learn more about “infusions” and its legality in Illinois? A: For FAQ’s on this subject, please see the following page. Q. Does the new law mandate that all servers in Illinois be trained and certified every three years? A: Yes. All alcohol servers and those checking ID’s for alcohol service in on-premise establishments (ie, bars, restaurants, banquet halls) will be required to successfully complete BASSET by a pre-determined date cited in the law. See page 4 for the schedule. Illinois Liquor Control Commission Page 3 of 4 FAQs on "infusions" Below are frequently asked questions regarding the legality of “infusions” as cited in Public Act 99-0046 which went into effect on July 15, 2015: Q: What is an infusion? A: An infusion is a spirit where ingredients, including, but not limited to, fruits, spices, or nuts, are added to naturally infuse flavor into the spirit. Q: Can I sell infusions? A: Yes. Q: What are the rules and regulations for selling infusions? A: The infusion may be aged for up to 14 days. After aging, it may be served to customers for up to 21 days. A label is required indicating the production date, the base spirit of the infusion, the date the infusion will finish aging, and the date which the infusion must be destroyed. Q: How is an infusion different than a mixed drink or pre-mix like a margarita? A. Infusions are not intended for immediate consumption. Mixed drinks and pre-mixes are intended for immediate consumption. Q. Do rules differ for pre-mixes like a margarita? A. Yes. All pre-mix dispensing containers or systems must be drained, contents disposed of, and thoroughly cleaned at least once every week. A record shall be kept on the premises as to the dates the cleaning was done, signed by the person who actually performed the cleaning. ILCC Rule and Regulation 100.160(e). Q. Is sangria an infusion? A. No. The base ingredient of sangria is wine not spirits. Therefore, sangria is not an infusion and is regulated according to the pre-mix rules. Q. Does the Illinois Liquor Control Commission regulate the sales or service of the non- beverage byproducts of an infusion (i.e. fruit saturated with alcoholic liquor). A. No. The Illinois Liquor Control Commission solely regulates items which “are capable of being consumed as a beverage by a human being.” 235 ILCS 5/1-3.05. Infusion byproducts that are sold or served as food items are regulated by local food ordinances and the Illinois Food, Drug and Cosmetic Act (420 ILCS 620/). Q. Can I sell infusions to go? A. No. Infusions can only be served and consumed on the licensed premises. Required training dates for alcohol servers The signing of Public Act 99-0046 on July 15, 2 015 requires all Illinois on-premise alcohol servers (and those checking ID's for alcohol service) to successfully complete a Beverage Alcohol Sellers/Servers Education & Training (BASSET) class by a certain date based upon county population. NOTE: Some local jurisdictions may already require BASSET. Please visit www.illinois.gov/ILCC/SitePages/Survey.aspx for ordinances in your community. BASSET certification currently required BASSET certification required by July 1, 2016 BASSET certification required by July 1, 2017 BASSET certification required by July 1, 2018 Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number Minutes #1 Tracking Number Minutes of the Regular City Council – September 8, 2015 City Council – October 13, 2015 Majority Approval Approval of Minutes Lisa Pickering Administration Name Department MINUTES OF THE REGULAR MEETING OF THE CITY COUNCIL OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, HELD IN THE CITY COUNCIL CHAMBERS, 800 GAME FARM ROAD ON TUESDAY, SEPTEMBER 8, 2015 Mayor Golinski called the meeting to order at 7:00 p.m. and led the Council in the Pledge of Allegiance. ROLL CALL Deputy City Clerk Pickering called the roll. Ward I Colosimo Present Koch Present Ward II Milschewski Present Kot Present Ward III Funkhouser Present Frieders Present Ward IV Teeling Present Tarulis Present Also present: Deputy City Clerk Pickering, City Attorney Orr, Attorney Gardiner, City Administrator Olson, Chief of Police Rich Hart, Deputy Chief of Police Klingel, Public Works Director Dhuse, Community Development Director Barksdale-Noble, Finance Director Fredrickson and EEI Engineer Sanderson. QUORUM A quorum was established. AMENDMENTS TO THE AGENDA None. PRESENTATIONS Mayor Golinski presented a certificate of recognition to Deputy Clerk Lisa Pickering for her due diligence in record keeping and thorough fact checking, which resulted in the discovery of several forged insurance documents and the prosecution and conviction of the individual who submitted the documents. PUBLIC HEARINGS None. CITIZEN COMMENTS ON AGENDA ITEMS None. CONSENT AGENDA 1. Resolution 2015-18 Approving the Assignment of a Lease Agreement from Prime Directive Quick Link, Inc. to Intelligent Computing Solutions, Inc. - authorize Mayor and City Clerk to execute (ADM 2015-43) Mayor Golinski entertained a motion to approve the consent agenda. So moved by Alderman Colosimo; seconded by Alderman Koch. Motion approved by a roll call vote. Ayes-8 Nays-0 Funkhouser-aye, Milschewski-aye, Koch-aye, Teeling-aye, Frieders-aye, Kot-aye, Colosimo-aye, Tarulis-aye MINUTES FOR APPROVAL Mayor Golinski entertained a motion to approve the minutes of the regular City Council meetings of August 11, 2015 and August 25, 2015, as presented. So moved by Alderman Tarulis; seconded by Alderman Milschewski. Motion unanimously approved by a viva voce vote. BILLS FOR PAYMENT (Informational): $674,810.49 DRAFT The Minutes of the Regular Meeting of the City Council – September 8, 2015 – Page 2 of 3 REPORTS MAYOR’S REPORT Proclamation for “Thank a Police Officer Day” and “Paint Illinois Blue” (CC 2015-64) Mayor Golinski proclaimed September 19, 2015 as “Thank a Police Officer Day” in the United City of Yorkville and he encouraged citizens to show their pride and appreciation for law enforcement officers by thanking an officer and also by displaying something blue to show support of these courageous men and women (see attached). Appointment to Park Board – Sash Dumanovic (CC 2015-65) Mayor Golinski entertained a motion to approve the Mayor’s appointment of Sash Dumanovic to the Park Board to a term ending May 2018. So moved by Alderman Funkhouser; seconded by Alderman Milschewski. Motion approved by a roll call vote. Ayes-8 Nays-0 Koch-aye, Teeling-aye, Frieders-aye, Kot-aye, Colosimo-aye, Tarulis-aye, Funkhouser-aye, Milschewski-aye Resolution 2015-19 to Accept a Shared Services Study Created with Assistance from CMAP Between the Village of Oswego, Village of Montgomery, and the United City of Yorkville (CC 2015-66) Mayor Golinski entertained a motion to approve a Resolution to Accept a Shared Services Study Created with Assistance from CMAP between the Village of Oswego, Village of Montgomery, and the United City of Yorkville and authorize the Mayor and City Clerk to execute. So moved by Alderman Funkhouser; seconded by Alderman Milschewski. Motion approved by a roll call vote. Ayes-8 Nays-0 Teeling-aye, Frieders-aye, Kot-aye, Colosimo-aye, Tarulis-aye, Funkhouser-aye, Milschewski-aye; Koch-aye PUBLIC WORKS COMMITTEE REPORT No report. ECONOMIC DEVELOPMENT COMMITTEE REPORT No report. PUBLIC SAFETY COMMITTEE REPORT No report. ADMINISTRATION COMMITTEE REPORT No report. PARK BOARD No report. PLAN COMMISSION No report. ZONING BOARD OF APPEALS No report. CITY COUNCIL REPORT No report. CITY CLERK’S REPORT No report. COMMUNITY & LIAISON REPORT Library Maintenance Alderman Tarulis reported that the Library Board has asked for some assistance from the city to take care of some general maintenance issues with the Library. Alderman Tarulis commented that he had taken a walk around the outside of the Library and he noticed that landscaping needed to be done, gutters needed to be cleaned, and the outside of the building might need to be re-painted. The Minutes of the Regular Meeting of the City Council – September 8, 2015 – Page 3 of 3 STAFF REPORT No report. ADDITIONAL BUSINESS Hometown Days City Administrator Olson said that attendance at Hometown Days was very good. He said the financials on Hometown Days should be available in approximately a month. EXECUTIVE SESSION Mayor Golinski said that the City Council was going to adjourn into executive session for discussion of collective negotiating matters and for litigation. The City Council entered executive session at 7:10 p.m. The City Council returned to regular session at 7:57 p.m. CITIZEN COMMENTS Yorkville-Bristol Sanitary District Fees David Anderson commented on the Yorkville-Bristol Sanitary District fees of $76.11 which are charged at a flat rate which allows up to 6,919 cubic feet to be processed. His bill shows that he only uses 500 cubic feet. He said that when he inquired about the fee, he was told that this fee was implemented approximately 12-13 years ago and a portion was to be used for the construction of a new treatment plant. He questioned if that construction cost has been paid off or if residents are subsidizing other entities who have higher amounts of wastewater that need to be treated. City Landscaping David Anderson also commented on the landscaping around the city buildings. He said that mulch is being piled too high around the base of trees and it is going to kill the trees. ADJOURNMENT Mayor Golinski adjourned the City Council meeting at 8:05 p.m. Minutes submitted by: Lisa Pickering, Deputy City Clerk, City of Yorkville, Illinois Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number Minutes #2 Tracking Number Minutes of the Regular City Council – September 22, 2015 City Council – October 13, 2015 Majority Approval Approval of Minutes Beth Warren City Clerk Name Department MINUTES OF THE REGULAR MEETING OF THE CITY COUNCIL OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, HELD IN THE CITY COUNCIL CHAMBERS, 800 GAME FARM ROAD ON TUESDAY, SEPTEMBER 22, 2015 Mayor Golinski called the meeting to order at 7:00 p.m. and led the Council in the Pledge of Allegiance. ROLL CALL City Clerk Warren called the roll. Ward I Koch Present Colosimo Present Ward II Milschewski Present Kot Present Ward III Frieders Present Funkhouser Absent Ward IV Tarulis Present Teeling Present Also present: City Clerk Warren, City Attorney Orr, City Administrator Olson, Police Chief Hart, Deputy Chief of Police Klingel, Public Works Director Dhuse, Finance Director Fredrickson, EEI Engineer Sanderson, Director of Parks and Recreation Evans QUORUM A quorum was established. AMENDMENTS TO THE AGENDA None. PRESENTATIONS Comprehensive Plan Update – State of the City Report by The Lakota Group Justin Weidl, Lakota Group, gave an update and overview on the Yorkville's comprehensive plan and how it has changed from the last comprehensive plan done in 2008. The revision of the comprehensive the 2008 plan was structure around high growth and this revised plan better matches the today's economic climate. PUBLIC HEARINGS None. CITIZEN COMMENTS ON AGENDA ITEMS None. CONSENT AGENDA 1. NPDES Annual Report - authorize the City Administrator to execute (PW 2015-50) 2. Raintree Village Units 4, 5 & 6 – Completion of Improvements - accept bid and award contract to Encap, Inc. in an amount not to exceed $51,190.00 (PW 2015-51) 3. Game Farm Road / Somonauk Street Improvements – Authorizations No. 2 & 3 - authorize the City Administrator to execute (PW 2015-52) 4. 2016 Road to Better Roads Program – Professional Services Agreement – Design and Construction Engineering - authorize the Mayor and City Clerk to execute (PW 2015-53) 5. Tandem Axle Dump Truck – RFP Results and Trade-in of Two Dump Trucks - authorize purchase of a 2016 Peterbilt 348 tandem axle dump truck with the Henderson equipment package for snow removal from JX Peterbilt in an amount not to exceed $130,000.00 and authorize the trade-in of a 2003 International 7400 single axle dump truck serial number 1HTWDAAR13J052663 with snow plow, spreader, and brine spreading equipment for $20,000.00 and the trade-in of a 2004 International 7400 single axle dump truck serial number 1 HTWDAAR44J020059 with snow plow, spreader, and brine spreading equipment for $21,000.00 (PW 2015-54) 6. Monthly Treasurer’s Report for August 2015 (ADM 2015-46) 7. Copier RFP – Vendor Selection - accept proposal from Konica Minolta Business Solutions for the 36 month (3 year) leasing term (ADM 2015-49) 8. Ordinance 2015-45 Authorizing the First Amendment to the Annual Budget for the Fiscal Year Commencing on May 1, 2015 and Ending on April 30, 2016 - authorize the Mayor and City Clerk to execute (ADM 2015-50) Mayor Golinski entertained a motion to approve the consent agenda as presented. So moved by Alderman Milschewski; seconded by Alderman Koch. DRAFT The Minutes of the Regular Meeting of the City Council – September 22, 2015 – Page 2 of 3 Motion approved by a roll call vote. Ayes-7 Nays-0 Colosimo-aye, Milschewski-aye, Tarulis-aye, Frieders-aye, Koch-aye, Teeling-aye, Kot-aye MINUTES FOR APPROVAL None. BILLS FOR PAYMENT Mayor Golinski stated that the bills were $1,425,642.29. REPORTS MAYOR’S REPORT Proclamation for Constitution Week (CC 2015-67) Mayor Golinski read the proclamation for Constitution Week. PUBLIC WORKS COMMITTEE REPORT No report. DEVELOPMENT COMMITTEE REPORT No report. PUBLIC SAFETY COMMITTEE REPORT No report. ADMINISTRATION COMMITTEE REPORT Aurora Area Convention and Visitors Bureau (AACVB) Agreement (ADM 2014-89) Alderman Milschewski stated the AACVB agreement is up for discussion. The Council needs to decide if the City should participate for another year. Alderman Teeling and City Administrator Olson discussed other options than the AACVB. It was concluded that staying with the AACVB is the only option which allows the City to participate in grant funding. Mayor Golinski recognized Alderman Funkhouser's recommendation to stay in the AACVB for another year. Alderman Colosimo is concerned that the City does not receive adequate representation through the AACVB. He recommends the City advertises on its own, with the thought that the City can rejoin the AACVB in the future. Mayor Golinski asked if Alderman Colosimo is correct that the City can rejoin the AACVB with a lapse in membership. City Administrator Olson stated there is a chance that the remaining communities could negotiate additional terms to allow the City back in the AACVB. Alderman Kot recommends that the City has a concrete plan in place before leaving the AACVB. Mayor Golinski asked when the final decision has to be made. City Administrator Olson stated the final decision has to be made by October 22, 2015. He feels it would take at least five months to put together an advertising plan administered by the City. Alderman Frieders believes the City would have the proper representation and he recommends the City maintains its affiliation with the AACVB. He also stated that the local area hotels would like to see this occur. Alderman Koch stated that the AACVB 's performance has fluctuated in the past but he recommends remaining a member for another year. Alderman Teeling and City Administrator Olson discussed the various aspects of sharing the cost related to the study. Alderman Milschewski questioned Oswego's involvement in AACVB. The councilmen discussed various opinions on the value of the AACVB. Mayor Golinski stated the Council should be prepared to make a recommendation by the next City Council meeting . PARK BOARD Used Skate Park Equipment Proposal (CC 2015-68) Mayor Golinski entertained a motion to approve the sale of the used skate park equipment for $800.00 to John Schwab. So moved by Alderman Kot; seconded by Alderman Milschewski. Alderman Kot agrees with the sale of this equipment. Alderman Kot likes the idea of this type of park and would like to see it revisited in the future. Mayor Golinski noted a couple skate park options in the community. Alderman Frieders discussed the terms and liability in regards to the sale of this equipment. Motion approved by a roll call vote. Ayes-7 Nays-0 Teeling-aye, Koch-aye, Kot-aye, Frieders-aye, Tarulis-aye, Colosimo-aye, Milschewski-aye PLAN COMMISSION No report. The Minutes of the Regular Meeting of the City Council – September 22, 2015 – Page 3 of 3 ZONING BOARD OF APPEALS Ordinance 2015-46 Granting a Lot Coverage Variance for the Property Located at 109 Beaver Street (Meadowvale, Inc.) (ZBA 2015-04) Mayor Golinski entertained a motion to approve an ordinance granting a lot coverage variance for the property located at 109 Beaver Street (Meadowvale, Inc.) and authorize the Mayor and City Clerk to execute. So moved by Alderman Colosimo; seconded by Alderman Frieders. Motion approved by a roll call vote. Ayes-7 Nays-0 Koch-aye, Kot-aye, Frieders-aye, Tarulis-aye, Colosimo-aye, Milschewski-aye, Teeling-aye Ordinance 2015-47 Granting Sign Variances for the Property Located at the Northeast Corner of Sycamore Road and John Street (1456 Sycamore Road) (ZBA 2015-05) Mayor Golinski entertained a motion to approve an ordinance granting sign variances for the property located at the Northeast corner of Sycamore Road and John Street (1456 Sycamore Road) and authorize the Mayor and City Clerk to execute. So moved by Alderman Colosimo; seconded by Alderman Milschewski. Alderman Frieders questioned the necessity for this change. Alderman Koch recognize the developers desire for signage for the properties planned for development in that area. Motion approved by a roll call vote. Ayes-6 Nays-0 Present-1 Kot-aye, Frieders-present, Tarulis-aye, Colosimo-aye, Milschewski-aye, Teeling-aye, Koch-aye CITY COUNCIL REPORT No report. CITY CLERK’S REPORT No report. COMMUNITY & LIAISON REPORT No report. STAFF REPORT Knights Of Columbus Fall Fest Director of Parks and Recreation Evans stated the Knights Of Columbus Fall Fest will be October 2, 2015 and 3, 2015 at Riverfront Park. It is a pumpkin themed festival. Mayor Golinski asked Police Chief Hart how the Knights Of Columbus did on their candy day. The total ended up being $4000.00. ADDITIONAL BUSINESS Trails On Route 34 Alderman Teeling asked about the details to the trails along Route 34. Public Works Director Dhuse answered. EXECUTIVE SESSION 1. For the discussion of minutes of meetings lawfully closed under the Open Meetings Act, whether for purposes of approval by the body of the minutes or semi-annual review of the minutes. Mayor Golinski stated there is an executive session for minutes. The Council decided to post pone the executive session. CITIZEN COMMENTS None. ADJOURNMENT Mayor Golinski stated meeting adjourned. Meeting adjourned at 7:41 p.m. Minutes submitted by: Beth Warren, City Clerk, City of Yorkville, Illinois Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number Bills for Payment Tracking Number Bills for Payment (Informational): $921,687.33 City Council – October 13, 2015 None – Informational Amy Simmons Finance Name Department 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 0 9 / 2 4 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 0 9 : 3 0 : 0 0 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 0 9 / 2 5 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 1 3 D C O N S T D . C O N S T R U C T I O N , I N C . 1 3 5 5 1 4 0 2 0 9 / 1 6 / 1 5 0 1 E N G I N E E R ' S P Y M T E S T I M A T E # 2 & 1 5 - 1 5 5 - 6 0 - 0 0 - 6 0 2 5 2 3 , 3 6 4 . 2 9 0 2 F I N A L - 2 0 1 4 M F T S T R E E T * * C O M M E N T * * 0 3 M A I N T E N A N C E P R O G R A M * * C O M M E N T * * IN V O I C E T O T A L : 2 3 , 3 6 4 . 2 9 * CH E C K T O T A L : 2 3 , 3 6 4 . 2 9 5 2 0 6 1 4 E U C L I D B E E U C L I D B E V E R A G E 1 3 6 2 1 7 6 0 9 / 2 4 / 1 5 0 1 1 0 / 0 2 F A L L F E S T B E V E R A G E O R D E R 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 4 , 3 0 4 . 0 0 IN V O I C E T O T A L : 4 , 3 0 4 . 0 0 * CH E C K T O T A L : 4 , 3 0 4 . 0 0 TO T A L A M O U N T P A I D : 2 7 , 6 6 8 . 2 9 Page 1 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT I O N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 0 9 / 2 9 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E P A G E : 1 TI M E : 1 5 : 1 0 : 4 7 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 0 9 / 2 9 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 2 1 E N C A P E N C A P , I N C . 1 4 5 4 0 9 / 2 3 / 1 5 0 1 E N G I N E E R ' S P Y M T E S T I M A T E # 4 - 1 2 - 1 1 2 - 5 4 - 0 0 - 5 4 1 6 2 , 9 3 8 . 2 8 0 2 S U N F L O W E R E S T A T E S & G R E E N B R I A R * * C O M M E N T * * 0 3 P O N D I M P R O V E M E N T S * * C O M M E N T * * 0 4 E N G I N E E R ' S P Y M T E S T I M A T E # 4 - 2 3 - 2 3 0 - 6 0 - 0 0 - 6 0 1 8 1 , 3 8 2 . 7 2 0 5 S U N F L O W E R E S T A T E S & G R E E N B R I A R * * C O M M E N T * * 0 6 P O N D I M P R O V E M E N T S * * C O M M E N T * * IN V O I C E T O T A L : 4 , 3 2 1 . 0 0 * CH E C K T O T A L : 4 , 3 2 1 . 0 0 5 2 0 6 2 2 S E B I S S E B I S D I R E C T 1 9 7 3 5 0 9 / 1 1 / 1 5 0 1 A U G U S T U T I L I T Y B I L L I N G 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 3 0 3 5 4 . 4 0 0 2 A U G U S T U T I L I T Y B I L L I N G 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 6 2 1 2 6 . 4 9 0 3 A U G U S T U T I L I T Y B I L L I N G 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 3 0 4 7 4 . 8 1 0 4 A U G U S T U T I L I T Y B I L L I N G 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 6 2 1 6 9 . 4 6 0 5 A U G U S T U T I L I T Y B I L L I N G 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 3 0 2 2 1 . 4 9 0 6 A U G U S T U T I L I T Y B I L L I N G 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 6 2 7 9 . 0 5 IN V O I C E T O T A L : 1 , 4 2 5 . 7 0 * CH E C K T O T A L : 1 , 4 2 5 . 7 0 TO T A L A M O U N T P A I D : 5 , 7 4 6 . 7 0 Page 2 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT I O N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 0 9 / 2 9 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E P A G E : 1 TI M E : 0 8 : 2 6 : 0 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 0 9 / 3 0 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 1 8 R 0 0 0 1 5 3 8 F R A N K K R Y S T E K 2 0 1 5 0 0 6 8 - B U I L D 0 9 / 2 5 / 1 5 0 1 1 1 7 6 C O D Y C T B U I L D P R O G R A M 2 3 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 3 0 0 . 0 0 0 2 1 1 7 6 C O D Y C T B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 1 - 2 4 4 5 3 8 0 . 0 0 0 3 1 1 7 6 C O D Y C T B U I L D P R O G R A M 5 1 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 5 , 3 2 0 . 0 0 0 4 1 1 7 6 C O D Y C T B U I L D P R O G R A M 5 2 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 4 , 0 0 0 . 0 0 IN V O I C E T O T A L : 1 0 , 0 0 0 . 0 0 * CH E C K T O T A L : 1 0 , 0 0 0 . 0 0 5 2 0 6 1 9 R 0 0 0 1 5 3 9 T I M O T H Y M . H A G G E R T Y J R . 2 0 1 5 0 0 5 7 - B U I L D 0 9 / 2 4 / 1 5 0 1 5 0 1 W I N D E T T R I D G E B L D P R O G R A M 2 3 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 3 , 5 7 6 . 4 0 0 2 5 0 1 W I N D E T T R I D G E B L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 0 - 2 4 4 5 3 0 0 . 0 0 0 3 5 0 1 W I N D E T T R I D G E B L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 1 - 2 4 4 5 9 0 0 . 0 0 0 4 5 0 1 W I N D E T T R I D G E B L D P R O G R A M 4 2 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 5 0 . 0 0 0 5 5 0 1 W I N D E T T R I D G E B L D P R O G R A M 5 1 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 8 7 0 . 0 0 IN V O I C E T O T A L : 5 , 6 9 6 . 4 0 * CH E C K T O T A L : 5 , 6 9 6 . 4 0 5 2 0 6 2 0 R 0 0 0 1 5 4 0 M A R C O H E R N A N D E Z 2 0 1 5 0 1 1 9 - B U I L D 0 9 / 1 5 / 1 5 0 1 1 4 2 3 R U B Y D R B U I L D P R O G R A M 2 3 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 3 , 5 8 0 . 0 0 0 2 1 4 2 3 R U B Y D R B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 0 - 2 4 4 5 6 0 0 . 0 0 0 3 1 4 2 3 R U B Y D R B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 1 - 2 4 4 5 1 , 6 0 0 . 0 0 0 4 1 4 2 3 R U B Y D R B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 2 - 2 4 4 5 1 0 0 . 0 0 0 5 1 4 2 3 R U B Y D R B U I L D P R O G R A M 4 2 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 5 0 . 0 0 0 6 1 4 2 3 R U B Y D R B U I L D P R O G R A M 5 1 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 3 , 8 4 0 . 0 0 0 7 1 4 2 3 R U B Y D R B U I L D P R O G R A M 7 2 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 2 3 0 . 0 0 IN V O I C E T O T A L : 1 0 , 0 0 0 . 0 0 * CH E C K T O T A L : 1 0 , 0 0 0 . 0 0 TO T A L A M O U N T P A I D : 2 5 , 6 9 6 . 4 0 Page 3 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 5 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 0 9 : 5 4 : 2 6 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 0 5 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 2 3 R 0 0 0 1 5 4 4 J A S O N K A L U Z N Y 2 0 1 5 0 1 0 7 - B U I L D 1 0 / 0 2 / 1 5 0 1 8 7 2 N C A R L Y B U I L D P R O G R A M 2 3 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 3 0 0 . 0 0 0 2 8 7 2 N C A R L Y B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 1 - 2 4 4 5 3 8 0 . 0 0 0 3 8 7 2 N C A R L Y B U I L D P R O G R A M 5 1 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 5 , 3 2 0 . 0 0 0 4 8 7 2 N C A R L Y B U I L D P R O G R A M 5 2 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 4 , 0 0 0 . 0 0 IN V O I C E T O T A L : 1 0 , 0 0 0 . 0 0 * CH E C K T O T A L : 1 0 , 0 0 0 . 0 0 5 2 0 6 2 4 R 0 0 0 1 5 4 5 K E V I N P H E N E Y 2 0 1 5 0 1 0 6 - B U I L D 1 0 / 0 2 / 1 5 0 1 8 6 6 N C A R L Y B U I L D P R O G R A M 2 3 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 3 0 0 . 0 0 0 2 8 6 6 N C A R L Y B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 1 - 2 4 4 5 3 8 0 . 0 0 0 3 8 6 6 N C A R L Y B U I L D P R O G R A M 5 1 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 5 , 3 2 0 . 0 0 0 4 8 6 6 N C A R L Y B U I L D P R O G R A M 5 2 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 4 , 0 0 0 . 0 0 IN V O I C E T O T A L : 1 0 , 0 0 0 . 0 0 * CH E C K T O T A L : 1 0 , 0 0 0 . 0 0 5 2 0 6 2 5 R 0 0 0 1 5 4 6 C H R I S T O P H E R D E M P S E Y 2 0 1 5 0 1 9 7 - B U I L D 0 9 / 1 5 / 1 5 0 1 1 4 2 2 R U B Y B U I L D P R O G R A M 2 3 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 3 , 7 0 3 . 6 0 0 2 1 4 2 2 R U B Y B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 0 - 2 4 4 5 6 0 0 . 0 0 0 3 1 4 2 2 R U B Y B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 1 - 2 4 4 5 1 , 6 0 0 . 0 0 0 4 1 4 2 2 R U B Y B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 2 - 2 4 4 5 1 0 0 . 0 0 0 5 1 4 2 2 R U B Y B U I L D P R O G R A M 4 2 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 5 0 . 0 0 0 6 1 4 2 2 R U B Y B U I L D P R O G R A M 5 1 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 3 , 8 4 0 . 0 0 0 7 1 4 2 2 R U B Y B U I L D P R O G R A M 7 2 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 1 0 6 . 4 0 IN V O I C E T O T A L : 1 0 , 0 0 0 . 0 0 * CH E C K T O T A L : 1 0 , 0 0 0 . 0 0 TO T A L A M O U N T P A I D : 3 0 , 0 0 0 . 0 0 Page 4 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 2 6 A L L N U I S A A L L N U I S A N C E T R A P P I N G C O . 3 7 9 0 9 / 1 8 / 1 5 0 1 B A T I N S P E C T I O N 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 9 5 1 7 5 . 0 0 IN V O I C E T O T A L : 1 7 5 . 0 0 * CH E C K T O T A L : 1 7 5 . 0 0 5 2 0 6 2 7 A M P E R A G E A M P E R A G E E L E C T R I C A L S U P P L Y I N C 0 5 9 3 2 8 6 - I N 0 9 / 1 0 / 1 5 0 1 P H O T O C O N T R O L , L A M P S 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 4 0 3 4 8 . 2 4 IN V O I C E T O T A L : 3 4 8 . 2 4 * 0 5 9 4 2 2 6 - I N 0 9 / 1 5 / 1 5 0 1 P H O T O C O N T R O L , L A M P S 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 3 4 8 . 2 4 IN V O I C E T O T A L : 3 4 8 . 2 4 * CH E C K T O T A L : 6 9 6 . 4 8 5 2 0 6 2 8 A T T I N T E R A T & T 0 9 6 2 7 1 9 2 0 2 0 9 / 1 0 / 1 5 0 1 0 9 / 1 0 - 1 0 / 0 9 R O U T E R 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 4 0 4 8 9 . 1 8 IN V O I C E T O T A L : 4 8 9 . 1 8 * CH E C K T O T A L : 4 8 9 . 1 8 5 2 0 6 2 9 B A R C A B A R C A E N T E R P R I S E S , I N C . 1 0 0 1 4 3 0 9 / 1 6 / 1 5 0 1 A N N U A L F E E F O R O F F E N D E R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 6 2 1 2 0 . 0 0 0 2 R E G I S T R A T I O N S Y S T E M * * C O M M E N T * * IN V O I C E T O T A L : 1 2 0 . 0 0 * CH E C K T O T A L : 1 2 0 . 0 0 5 2 0 6 3 0 B E A C O N R A I N B O W G R O U P , L L C 0 4 4 9 8 3 6 - I N 0 8 / 3 1 / 1 5 0 1 P I T C H E R S P L A T E S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 1 2 8 . 0 0 IN V O I C E T O T A L : 1 2 8 . 0 0 * CH E C K T O T A L : 1 2 8 . 0 0 Page 5 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 3 1 B P A M O C O B P A M O C O O I L C O M P A N Y 4 5 4 3 9 1 7 3 0 8 / 2 4 / 1 5 0 1 S E P T E M B E R 2 0 1 5 G A S O L I N E 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 9 5 3 1 7 . 8 9 IN V O I C E T O T A L : 3 1 7 . 8 9 * CH E C K T O T A L : 3 1 7 . 8 9 5 2 0 6 3 2 B S N S P O R T B S N / P A S S O N ' S / G S C / C O N L I N S P O R T S 9 7 2 0 9 7 0 7 0 9 / 1 4 / 1 5 0 1 I N S T A N T K O L D P A K S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 6 5 . 0 0 IN V O I C E T O T A L : 6 5 . 0 0 * CH E C K T O T A L : 6 5 . 0 0 5 2 0 6 3 3 B U I L D E R S B U I L D E R S A S P H A L T L L C 1 6 1 1 4 0 9 / 0 3 / 1 5 0 1 M I S C P A T C H I N G 1 5 - 1 5 5 - 5 6 - 0 0 - 5 6 3 4 7 3 0 . 0 8 IN V O I C E T O T A L : 7 3 0 . 0 8 * CH E C K T O T A L : 7 3 0 . 0 8 5 2 0 6 3 4 C A L L O N E U N I T E D C O M M U N I C A T I O N S Y S T E M S 1 0 1 0 - 7 9 8 0 - 0 0 0 0 - 0 9 1 5 0 9 / 1 5 / 1 5 0 1 A U G . 2 0 1 5 A D M I N L I N E S 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 4 0 2 6 8 . 1 1 0 2 A U G . 2 0 1 5 C I T Y H A L L N O R T E L 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 4 0 1 3 7 . 4 6 0 3 A U G . 2 0 1 5 C I T Y H A L L N O R T E L 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 4 0 1 3 7 . 4 6 0 4 A U G . 2 0 1 5 C I T Y H A L L N O R T E L 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 4 0 1 3 7 . 4 6 0 5 A U G . 2 0 1 5 P O L I C E L I N E S 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 4 0 7 3 5 . 6 8 0 6 A U G . 2 0 1 5 C I T Y H A L L F I R E 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 4 0 1 1 1 . 0 5 0 7 A U G . 2 0 1 5 C I T Y H A L L F I R E 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 4 0 1 1 1 . 0 6 0 8 A U G . 2 0 1 5 L I B R A R Y L I N E S 8 2 - 8 2 0 - 5 4 - 0 0 - 5 4 4 0 1 2 . 5 3 0 9 A U G . 2 0 1 5 P W L I N E S 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 4 0 1 , 1 6 6 . 0 7 1 0 A U G . 2 0 1 5 P A R K S L I N E S 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 4 0 4 4 . 6 3 1 1 A U G . 2 0 1 5 R E C R E A T I O N L I N E S 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 4 0 1 8 8 . 5 8 IN V O I C E T O T A L : 3 , 0 5 0 . 0 9 * CH E C K T O T A L : 3 , 0 5 0 . 0 9 Page 6 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 3 5 C A M B R I A C A M B R I A S A L E S C O M P A N Y I N C . 3 6 7 5 6 0 9 / 0 9 / 1 5 0 1 S O A P , G A R B A G E B A G S , D E O D O R I Z E R 0 1 - 1 1 0 - 5 6 - 0 0 - 5 6 1 0 2 3 6 . 1 5 IN V O I C E T O T A L : 2 3 6 . 1 5 * 3 6 8 3 2 0 9 / 2 8 / 1 5 0 1 P A P E R T O W E L , T O I L E T T I S S U E 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 2 0 1 1 7 . 0 5 IN V O I C E T O T A L : 1 1 7 . 0 5 * CH E C K T O T A L : 3 5 3 . 2 0 5 2 0 6 3 6 C E N S O D C E N T R A L S O D I N V 9 8 4 8 1 0 9 / 2 5 / 1 5 0 1 S O D 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 1 6 1 . 0 0 IN V O I C E T O T A L : 1 6 1 . 0 0 * CH E C K T O T A L : 1 6 1 . 0 0 5 2 0 6 3 7 C I V I C P L S I C O N E N T E R P R I S E S , I N C 1 5 6 1 9 3 0 9 / 1 5 / 1 5 0 1 A N N U A L H O S T I N G A N D S U P P O R T F E E 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 5 0 4 , 5 2 7 . 0 0 0 2 F O R W E B S I T E * * C O M M E N T * * IN V O I C E T O T A L : 4 , 5 2 7 . 0 0 * CH E C K T O T A L : 4 , 5 2 7 . 0 0 5 2 0 6 3 8 C N A S U R E T C N A S U R E T Y 0 6 0 1 - 1 5 0 4 5 8 7 4 N - 9 1 8 1 5 0 9 / 1 8 / 1 5 0 1 N O T A R Y P U B L I C R E N E W A L - O L S E M 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 6 0 3 0 . 0 0 IN V O I C E T O T A L : 3 0 . 0 0 * CH E C K T O T A L : 3 0 . 0 0 5 2 0 6 3 9 C O L D U P C O L L E G E O F D U P A G E 6 4 0 4 0 9 / 2 4 / 1 5 0 1 L A W E N F O R C E M E N T T R A I N I N G 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 2 1 9 5 . 0 0 IN V O I C E T O T A L : 1 9 5 . 0 0 * CH E C K T O T A L : 1 9 5 . 0 0 Page 7 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 4 0 C O M 2 C O M 2 C O M P U T E R S & T E C H N O L O G I E S 3 3 3 3 7 - 2 0 8 / 0 7 / 1 5 0 1 F E E F O R A D D I T I O N A L E L E C T R O N I C 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 6 2 2 7 3 . 5 0 0 2 R E C Y C L I N G I T E M S P I C K E D U P * * C O M M E N T * * IN V O I C E T O T A L : 2 7 3 . 5 0 * 3 3 4 1 8 - 2 0 8 / 1 4 / 1 5 0 1 F E E F O R A D D I T I O N A L E L E C T R O N I C 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 6 2 2 0 0 . 0 0 0 2 R E C Y C L I N G I T E M S P I C K E D U P * * C O M M E N T * * IN V O I C E T O T A L : 2 0 0 . 0 0 * CH E C K T O T A L : 4 7 3 . 5 0 5 2 0 6 4 1 C O M E D C O M M O N W E A L T H E D I S O N 0 9 0 3 0 4 0 0 7 7 - 0 9 1 5 0 9 / 2 8 / 1 5 0 1 0 8 / 2 4 - 0 9 / 2 8 M I S C S T R E E T L I T E S 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 2 , 4 0 5 . 1 6 IN V O I C E T O T A L : 2 , 4 0 5 . 1 6 * CH E C K T O T A L : 2 , 4 0 5 . 1 6 5 2 0 6 4 2 C O M E D C O M M O N W E A L T H E D I S O N 1 1 6 1 1 3 2 0 3 9 - 0 9 0 8 1 5 0 9 / 0 8 / 1 5 0 1 A N N U A L M U N I C I P A L A G G R E G A T I O N 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 6 2 1 6 8 . 0 0 0 2 F E E * * C O M M E N T * * IN V O I C E T O T A L : 1 6 8 . 0 0 * CH E C K T O T A L : 1 6 8 . 0 0 5 2 0 6 4 3 C O M E D C O M M O N W E A L T H E D I S O N 1 6 1 3 0 1 0 0 2 2 - 0 8 1 5 0 9 / 1 6 / 1 5 0 1 0 8 / 1 5 - 0 9 / 1 5 B A L L F I E L D S 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 8 0 3 3 2 . 7 1 IN V O I C E T O T A L : 3 3 2 . 7 1 * CH E C K T O T A L : 3 3 2 . 7 1 5 2 0 6 4 4 C O M E D C O M M O N W E A L T H E D I S O N 6 9 6 3 0 1 9 0 2 1 - 0 8 1 5 0 9 / 1 7 / 1 5 0 1 0 8 / 1 5 - 0 9 / 1 6 R O S E N W I N K L E L I G H T 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 3 3 . 1 0 IN V O I C E T O T A L : 3 3 . 1 0 * CH E C K T O T A L : 3 3 . 1 0 Page 8 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 4 5 C O M E D C O M M O N W E A L T H E D I S O N 7 0 9 0 0 3 9 0 0 5 - 0 8 1 5 0 9 / 0 9 / 1 5 0 1 0 8 / 1 0 - 0 9 / 0 9 R T 3 4 & C A N N O N B A L L T R 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 1 8 . 8 6 IN V O I C E T O T A L : 1 8 . 8 6 * CH E C K T O T A L : 1 8 . 8 6 5 2 0 6 4 6 C O M E D C O M M O N W E A L T H E D I S O N 8 3 4 4 0 1 0 0 2 6 - 0 9 1 5 0 9 / 2 1 / 1 5 0 1 0 7 / 3 1 - 0 9 / 1 M I S C S T R E E T L I G H T S 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 2 7 8 . 9 9 IN V O I C E T O T A L : 2 7 8 . 9 9 * CH E C K T O T A L : 2 7 8 . 9 9 5 2 0 6 4 7 C O N S T E L L C O N S T E L L A T I O N N E W E N E R G Y 0 0 2 7 3 5 9 5 8 1 0 9 / 0 4 / 1 5 0 1 0 8 / 0 3 - 9 / 0 1 1 W A L L E Y 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 8 5 7 . 6 4 IN V O I C E T O T A L : 8 5 7 . 6 4 * CH E C K T O T A L : 8 5 7 . 6 4 5 2 0 6 4 8 D A C B E T T E R B U S I N E S S P L A N N I N G , I N C . 3 0 9 8 7 0 9 / 3 0 / 1 5 0 1 O C T O B E R 2 0 1 5 H R A F E E S 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 1 6 1 2 . 0 0 0 2 O C T O B E R 2 0 1 5 H R A F E E S 0 1 - 1 2 0 - 5 2 - 0 0 - 5 2 1 6 3 . 0 0 0 3 O C T O B E R 2 0 1 5 H R A F E E S 0 1 - 2 1 0 - 5 2 - 0 0 - 5 2 1 6 6 6 . 0 0 0 4 O C T O B E R 2 0 1 5 H R A F E E S 0 1 - 2 2 0 - 5 2 - 0 0 - 5 2 1 6 1 2 . 0 0 0 5 O C T O B E R 2 0 1 5 H R A F E E S 0 1 - 4 1 0 - 5 2 - 0 0 - 5 2 1 6 4 . 0 0 0 6 O C T O B E R 2 0 1 5 H R A F E E S 7 9 - 7 9 0 - 5 2 - 0 0 - 5 2 1 6 1 0 . 5 0 0 7 O C T O B E R 2 0 1 5 H R A F E E S 7 9 - 7 9 5 - 5 2 - 0 0 - 5 2 1 6 1 0 . 5 0 0 8 O C T O B E R 2 0 1 5 H R A F E E S 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 1 6 1 3 . 0 0 0 9 O C T O B E R 2 0 1 5 H R A F E E S 5 2 - 5 2 0 - 5 2 - 0 0 - 5 2 1 6 4 . 0 0 1 0 O C T O B E R 2 0 1 5 H R A F E E S 0 1 - 6 4 0 - 5 2 - 0 0 - 5 2 4 0 1 2 . 0 0 1 1 O C T O B E R 2 0 1 5 H R A F E E S 8 2 - 8 2 0 - 5 2 - 0 0 - 5 2 1 6 1 2 . 0 0 IN V O I C E T O T A L : 1 5 9 . 0 0 * 3 0 9 8 8 0 9 / 3 0 / 1 5 0 1 O C T O B E R 2 0 1 5 F S A F E E S 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 1 6 6 . 0 0 Page 9 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 4 8 D A C B E T T E R B U S I N E S S P L A N N I N G , I N C . 3 0 9 8 8 0 9 / 3 0 / 1 5 0 2 O C T O B E R 2 0 1 5 F S A F E E S 0 1 - 1 2 0 - 5 2 - 0 0 - 5 2 1 6 6 . 0 0 0 3 O C T O B E R 2 0 1 5 F S A F E E S 0 1 - 2 1 0 - 5 2 - 0 0 - 5 2 1 6 2 0 . 9 9 0 4 O C T O B E R 2 0 1 5 F S A F E E S 0 1 - 2 2 0 - 5 2 - 0 0 - 5 2 1 6 3 . 0 0 0 5 O C T O B E R 2 0 1 5 F S A F E E S 0 1 - 4 1 0 - 5 2 - 0 0 - 5 2 1 6 3 . 0 0 0 6 O C T O B E R 2 0 1 5 F S A F E E S 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 1 6 6 . 0 0 0 7 O C T O B E R 2 0 1 5 F S A F E E S 5 2 - 5 2 0 - 5 2 - 0 0 - 5 2 1 6 3 . 0 0 0 8 O C T O B E R 2 0 1 5 F S A F E E S 0 1 - 6 4 0 - 5 2 - 0 0 - 5 2 4 0 3 . 0 0 IN V O I C E T O T A L : 5 0 . 9 9 * CH E C K T O T A L : 2 0 9 . 9 9 5 2 0 6 4 9 E Y E M E D F I D E L I T Y S E C U R I T Y L I F E I N S . 7 0 2 5 5 0 3 0 8 / 2 5 / 1 5 0 1 O C T . 2 0 1 5 V I S I O N I N S U R A N C E 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 2 4 6 0 . 0 8 0 2 O C T . 2 0 1 5 V I S I O N I N S U R A N C E 0 1 - 1 2 0 - 5 2 - 0 0 - 5 2 2 4 5 4 . 7 5 0 3 O C T . 2 0 1 5 V I S I O N I N S U R A N C E 0 1 - 2 1 0 - 5 2 - 0 0 - 5 2 2 4 5 1 4 . 8 1 0 4 O C T . 2 0 1 5 V I S I O N I N S U R A N C E 0 1 - 2 2 0 - 5 2 - 0 0 - 5 2 2 4 6 0 . 9 6 0 5 O C T . 2 0 1 5 V I S I O N I N S U R A N C E 0 1 - 4 1 0 - 5 2 - 0 0 - 5 2 2 4 9 4 . 5 1 0 6 O C T . 2 0 1 5 V I S I O N I N S U R A N C E 0 1 - 6 4 0 - 5 2 - 0 0 - 5 2 4 2 6 5 . 1 6 0 7 O C T . 2 0 1 5 V I S I O N I N S U R A N C E 7 9 - 7 9 0 - 5 2 - 0 0 - 5 2 2 4 8 5 . 2 1 0 8 O C T . 2 0 1 5 V I S I O N I N S U R A N C E 7 9 - 7 9 5 - 5 2 - 0 0 - 5 2 2 4 6 5 . 9 8 0 9 O C T . 2 0 1 5 V I S I O N I N S U R A N C E 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 2 4 9 4 . 2 5 1 0 O C T . 2 0 1 5 V I S I O N I N S U R A N C E 5 2 - 5 2 0 - 5 2 - 0 0 - 5 2 2 4 4 5 . 9 7 1 1 O C T . 2 0 1 5 V I S I O N I N S U R A N C E 8 2 - 8 2 0 - 5 2 - 0 0 - 5 2 2 4 5 4 . 2 4 IN V O I C E T O T A L : 1 , 1 9 5 . 9 2 * CH E C K T O T A L : 1 , 1 9 5 . 9 2 5 2 0 6 5 0 F A R R E N F A R R E N H E A T I N G & C O O L I N G 9 2 5 8 0 9 / 1 8 / 1 5 0 1 R E P L A C E D C O N D E N S E R F A N M O T O R S 2 3 - 2 1 6 - 5 4 - 0 0 - 5 4 4 6 1 , 0 4 8 . 4 4 IN V O I C E T O T A L : 1 , 0 4 8 . 4 4 * CH E C K T O T A L : 1 , 0 4 8 . 4 4 Page 10 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 5 1 F U N X P R E S F U N E X P R E S S 6 7 3 4 6 8 5 6 6 - 0 2 0 9 / 2 2 / 1 5 0 1 O C T O B E R P R E S C H O O L & F A L L F E S T 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 1 0 1 . 5 9 0 2 S U P P L I E S * * C O M M E N T * * IN V O I C E T O T A L : 1 0 1 . 5 9 * CH E C K T O T A L : 1 0 1 . 5 9 5 2 0 6 5 2 G E M P L E R S L A B S A F E T Y S U P P L Y , I N C . S I 0 1 6 4 1 4 3 0 0 6 / 1 2 / 1 5 0 1 P I C K U P T O O L D O T R E A C H E R 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 3 0 6 0 . 4 0 IN V O I C E T O T A L : 6 0 . 4 0 * CH E C K T O T A L : 6 0 . 4 0 5 2 0 6 5 3 G E N P O W E R G E N P O W E R R S A 0 0 1 4 6 9 1 0 9 / 1 1 / 1 5 0 1 H T D L I G H T I N G A N D G E N E R A T O R S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 2 6 , 9 3 1 . 0 0 IN V O I C E T O T A L : 6 , 9 3 1 . 0 0 * CH E C K T O T A L : 6 , 9 3 1 . 0 0 5 2 0 6 5 4 G L A T F E L T G L A T F R L T E R U N D E R W R I T I N G S E R V I C 3 3 7 4 0 1 0 7 - 1 0 0 9 / 3 0 / 1 5 0 1 L I A B . I N S I N S T A L L M E N T 1 0 O F 1 0 0 1 - 6 4 0 - 5 2 - 0 0 - 5 2 3 1 8 , 3 7 3 . 9 9 0 2 P A R K / R E C L I A B . I N S I N S T A L L M E N T 0 1 - 6 4 0 - 5 2 - 0 0 - 5 2 3 1 1 , 8 0 7 . 1 9 0 3 1 0 O F 1 0 * * C O M M E N T * * 0 4 L I A B . I N S I N S T A L L M E N T 1 0 O F 1 0 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 3 1 9 5 7 . 2 0 0 5 L I A B . I N S I N S T A L L M E N T 1 0 O F 1 0 5 2 - 5 2 0 - 5 2 - 0 0 - 5 2 3 1 4 5 3 . 9 9 0 6 L I A B . I N S I N S T A L L M E N T 1 0 O F 1 0 8 2 - 8 2 0 - 5 2 - 0 0 - 5 2 3 1 9 9 9 . 6 3 IN V O I C E T O T A L : 1 2 , 5 9 2 . 0 0 * CH E C K T O T A L : 1 2 , 5 9 2 . 0 0 5 2 0 6 5 5 G O D W I N L L I S A R . G O D W I N 0 9 1 0 1 5 0 9 / 1 8 / 1 5 0 1 0 9 / 1 0 P A R K B O A R D M E E T I N G 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 3 2 . 7 6 Page 11 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 5 5 G O D W I N L L I S A R . G O D W I N 0 9 1 0 1 5 0 9 / 1 8 / 1 5 0 2 M I N U T E S * * C O M M E N T * * IN V O I C E T O T A L : 3 2 . 7 6 * CH E C K T O T A L : 3 2 . 7 6 5 2 0 6 5 6 G R O U N D G R O U N D E F F E C T S I N C . 3 2 6 1 8 6 0 8 / 2 8 / 1 5 0 1 S O D , S T R A W B L A N K E T , F A B R I C 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 5 5 5 . 3 0 0 2 P I N S , F E R T - S T A R T E R * * C O M M E N T * * IN V O I C E T O T A L : 5 5 5 . 3 0 * 3 2 8 1 8 5 0 9 / 2 5 / 1 5 0 1 D I R T 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 4 0 2 6 7 . 0 0 IN V O I C E T O T A L : 2 6 7 . 0 0 * CH E C K T O T A L : 8 2 2 . 3 0 5 2 0 6 5 7 G U A R D E N T G U A R D I A N 0 9 2 5 1 5 - D E N T A L 0 9 / 2 5 / 1 5 0 1 O C T . 2 0 1 5 D E N T A L I N S U R A N C E 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 2 3 4 5 9 . 6 8 0 2 O C T . 2 0 1 5 D E N T A L I N S U R A N C E 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 3 7 1 8 9 . 6 8 0 3 O C T . 2 0 1 5 D E N T A L I N S U R A N C E 0 1 - 1 2 0 - 5 2 - 0 0 - 5 2 2 3 4 4 8 . 7 7 0 4 O C T . 2 0 1 5 D E N T A L I N S U R A N C E 0 1 - 2 1 0 - 5 2 - 0 0 - 5 2 2 3 3 , 9 9 4 . 9 4 0 5 O C T . 2 0 1 5 D E N T A L I N S U R A N C E 0 1 - 2 2 0 - 5 2 - 0 0 - 5 2 2 3 4 8 8 . 8 6 0 6 O C T . 2 0 1 5 D E N T A L I N S U R A N C E 0 1 - 4 1 0 - 5 2 - 0 0 - 5 2 2 3 7 4 0 . 5 2 0 7 O C T . 2 0 1 5 D E N T A L I N S U R A N C E 0 1 - 6 4 0 - 5 2 - 0 0 - 5 2 4 1 4 4 1 . 3 4 0 8 O C T . 2 0 1 5 D E N T A L I N S U R A N C E 7 9 - 7 9 0 - 5 2 - 0 0 - 5 2 2 3 6 6 9 . 4 2 0 9 O C T . 2 0 1 5 D E N T A L I N S U R A N C E 7 9 - 7 9 5 - 5 2 - 0 0 - 5 2 2 3 4 9 0 . 7 3 1 0 O C T . 2 0 1 5 D E N T A L I N S U R A N C E 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 2 3 7 2 5 . 9 9 1 1 O C T . 2 0 1 5 D E N T A L I N S U R A N C E 5 2 - 5 2 0 - 5 2 - 0 0 - 5 2 2 3 3 4 6 . 5 6 1 2 O C T . 2 0 1 5 D E N T A L I N S U R A N C E 8 2 - 8 2 0 - 5 2 - 0 0 - 5 2 2 3 4 1 9 . 5 1 IN V O I C E T O T A L : 9 , 4 1 6 . 0 0 * 0 9 2 5 1 5 - L I F E 0 9 / 2 5 / 1 5 0 1 O C T . 2 0 1 5 V I S I O N I N S U R A N C E 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 2 2 7 6 . 9 2 0 2 O C T . 2 0 1 5 V I S I O N I N S U R A N C E 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 3 6 2 0 . 4 6 Page 12 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 5 7 G U A R D E N T G U A R D I A N 0 9 2 5 1 5 - L I F E 0 9 / 2 5 / 1 5 0 3 O C T . 2 0 1 5 V I S I O N I N S U R A N C E 0 1 - 1 2 0 - 5 2 - 0 0 - 5 2 2 2 3 0 . 6 9 0 4 O C T . 2 0 1 5 V I S I O N I N S U R A N C E 0 1 - 2 1 0 - 5 2 - 0 0 - 5 2 2 2 6 0 7 . 9 1 0 5 O C T . 2 0 1 5 V I S I O N I N S U R A N C E 0 1 - 2 2 0 - 5 2 - 0 0 - 5 2 2 2 4 0 . 9 2 0 6 O C T . 2 0 1 5 V I S I O N I N S U R A N C E 0 1 - 4 1 0 - 5 2 - 0 0 - 5 2 2 2 1 2 7 . 9 7 0 7 O C T . 2 0 1 5 V I S I O N I N S U R A N C E 7 9 - 7 9 0 - 5 2 - 0 0 - 5 2 2 2 6 8 . 2 2 0 8 O C T . 2 0 1 5 V I S I O N I N S U R A N C E 7 9 - 7 9 5 - 5 2 - 0 0 - 5 2 2 2 7 2 . 7 3 0 9 O C T . 2 0 1 5 V I S I O N I N S U R A N C E 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 2 2 8 5 . 3 1 1 0 O C T . 2 0 1 5 V I S I O N I N S U R A N C E 5 2 - 5 2 0 - 5 2 - 0 0 - 5 2 2 2 3 4 . 1 0 1 1 O C T . 2 0 1 5 V I S I O N I N S U R A N C E 8 2 - 8 2 0 - 5 2 - 0 0 - 5 2 2 2 3 6 . 9 2 IN V O I C E T O T A L : 1 , 2 0 2 . 1 5 * CH E C K T O T A L : 1 0 , 6 1 8 . 1 5 5 2 0 6 5 8 H A R R I S H A R R I S C O M P U T E R S Y S T E M S X T 0 0 0 0 5 1 4 0 0 8 / 3 1 / 1 5 0 1 M Y G O V H U B F E E S - A U G . 2 0 1 5 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 6 2 1 3 3 . 2 3 0 2 M Y G O V H U B F E E S - A U G . 2 0 1 5 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 6 2 1 7 0 . 5 8 0 3 M Y G O V H U B F E E S - A U G . 2 0 1 5 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 6 2 8 5 . 9 9 IN V O I C E T O T A L : 3 8 9 . 8 0 * CH E C K T O T A L : 3 8 9 . 8 0 5 2 0 6 5 9 H D S U P P L Y H D S U P P L Y W A T E R W O R K S , L T D . E 4 8 7 6 1 7 0 9 / 1 1 / 1 5 0 1 W I R E 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 6 4 8 4 . 0 8 IN V O I C E T O T A L : 8 4 . 0 8 * E 4 8 8 8 3 5 0 9 / 1 8 / 1 5 0 1 B A T T E R I E S , W I R E D S P W / I N T G P A D 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 6 4 3 , 3 9 0 . 4 5 IN V O I C E T O T A L : 3 , 3 9 0 . 4 5 * E 4 8 9 2 3 6 0 9 / 1 4 / 1 5 0 1 B A T T E R Y 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 6 4 1 5 7 . 8 1 IN V O I C E T O T A L : 1 5 7 . 8 1 * E 5 5 4 6 9 3 0 9 / 2 4 / 1 5 0 1 M E T E R M A I N T E N A N C E R E P A I R 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 6 2 8 9 0 . 0 0 IN V O I C E T O T A L : 8 9 0 . 0 0 * CH E C K T O T A L : 4 , 5 2 2 . 3 4 Page 13 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT I ONS 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 6 0 H E R N A N D A A D A M H E R N A N D E Z 1 0 0 1 1 5 1 0 / 0 1 / 1 5 0 1 S E P T . 2 0 1 5 M O B I L E E M A I L 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 4 0 4 5 . 0 0 0 2 R E I M B U R S E M E N T * * C O M M E N T * * IN V O I C E T O T A L : 4 5 . 0 0 * CH E C K T O T A L : 4 5 . 0 0 5 2 0 6 6 1 H O M E R I N D H O M E R I N D U S T R I E S S 8 0 3 2 8 0 8 / 2 7 / 1 5 0 1 P L A Y G R O U N D M U L C H 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 1 , 5 6 7 . 5 0 IN V O I C E T O T A L : 1 , 5 6 7 . 5 0 * CH E C K T O T A L : 1 , 5 6 7 . 5 0 5 2 0 6 6 2 H U T H M M A R K A . H U T H 0 9 1 7 1 5 0 9 / 1 7 / 1 5 0 1 R E F E R E E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 6 . 0 0 IN V O I C E T O T A L : 7 6 . 0 0 * 0 9 2 4 1 5 0 9 / 2 4 / 1 5 0 1 R E F E R E E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 6 . 0 0 IN V O I C E T O T A L : 7 6 . 0 0 * 0 9 2 9 1 5 0 9 / 2 9 / 1 5 0 1 R E F E R E E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 8 . 0 0 IN V O I C E T O T A L : 7 8 . 0 0 * CH E C K T O T A L : 2 3 0 . 0 0 5 2 0 6 6 3 I L L C O I L L C O , I N C . 1 2 8 7 6 4 6 0 9 / 1 5 / 1 5 0 1 F A U C E T 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 1 7 0 . 2 8 IN V O I C E T O T A L : 1 7 0 . 2 8 * 1 3 2 5 4 7 6 - 1 0 9 / 1 4 / 1 5 0 1 F A U C E T 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 1 6 0 . 0 0 IN V O I C E T O T A L : 1 6 0 . 0 0 * CH E C K T O T A L : 3 3 0 . 2 8 Page 14 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 6 4 I L T R E A S U S T A T E O F I L L I N O I S T R E A S U R E R 3 8 1 0 / 0 1 / 1 5 0 1 R T 4 7 E X P A N S I O N P Y M T # 3 8 1 5 - 1 5 5 - 6 0 - 0 0 - 6 0 7 9 6 , 1 4 8 . 9 0 0 2 R T 4 7 E X P A N S I O N P Y M T # 3 8 5 1 - 5 1 0 - 6 0 - 0 0 - 6 0 7 9 1 6 , 4 6 2 . 0 0 0 3 R T 4 7 E X P A N S I O N P Y M T # 3 8 5 2 - 5 2 0 - 6 0 - 0 0 - 6 0 7 9 4 , 9 1 7 . 9 3 0 4 R T 4 7 E X P A N S I O N P Y M T # 3 8 8 8 - 8 8 0 - 6 0 - 0 0 - 6 0 7 9 6 1 8 . 3 6 IN V O I C E T O T A L : 2 8 , 1 4 7 . 1 9 * CH E C K T O T A L : 2 8 , 1 4 7 . 1 9 5 2 0 6 6 5 I N F R A S O L I N F R A S T R U C T U R E S O L U T I O N S , I N C . Y R K - 1 5 0 8 0 4 0 8 / 0 4 / 1 5 0 1 C E M E N T I T O U S M H L I N I N G S 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 4 0 4 , 0 0 0 . 0 0 IN V O I C E T O T A L : 4 , 0 0 0 . 0 0 * CH E C K T O T A L : 4 , 0 0 0 . 0 0 5 2 0 6 6 6 I P R F I L L I N O I S P U B L I C R I S K F U N D 2 9 0 5 5 0 9 / 1 5 / 1 5 0 1 N O V . 2 0 1 5 W O R K E R S C O M P . I N S . 0 1 - 6 4 0 - 5 2 - 0 0 - 5 2 3 1 7 , 7 3 0 . 2 5 0 2 P A R K / R E C N O V . 2 0 1 5 W O R K E R S 0 1 - 6 4 0 - 5 2 - 0 0 - 5 2 3 1 1 , 6 6 8 . 2 6 0 3 C O M P . I N S * * C O M M E N T * * 0 4 N O V . 2 0 1 5 W O R K E R S C O M P . I N S . 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 3 1 8 8 3 . 6 2 0 5 N O V . 2 0 1 5 W O R K E R S C O M P . I N S . 5 2 - 5 2 0 - 5 2 - 0 0 - 5 2 3 1 4 1 9 . 0 9 0 6 N O V . 2 0 1 5 W O R K E R S C O M P . I N S . 8 2 - 8 2 0 - 5 2 - 0 0 - 5 2 3 1 9 2 2 . 7 8 IN V O I C E T O T A L : 1 1 , 6 2 4 . 0 0 * CH E C K T O T A L : 1 1 , 6 2 4 . 0 0 5 2 0 6 6 7 I T H A L J J O H N I T H A L 0 9 2 4 1 5 0 9 / 2 4 / 1 5 0 1 R E F E R E E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 6 . 0 0 IN V O I C E T O T A L : 7 6 . 0 0 * CH E C K T O T A L : 7 6 . 0 0 5 2 0 6 6 8 I T R O N I T R O N Page 15 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 6 8 I T R O N I T R O N 3 8 6 9 7 0 0 9 / 1 1 / 1 5 0 1 O C T O B E R H O S T I N G S E R V I C E S 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 6 2 5 1 3 . 2 0 IN V O I C E T O T A L : 5 1 3 . 2 0 * CH E C K T O T A L : 5 1 3 . 2 0 5 2 0 6 6 9 J I M S T R C K J I M ' S T R U C K I N S P E C T I O N L L C 1 5 8 2 1 1 0 9 / 2 4 / 1 5 0 1 T R U C K I N S P E C T I O N 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 9 0 2 6 . 0 0 IN V O I C E T O T A L : 2 6 . 0 0 * CH E C K T O T A L : 2 6 . 0 0 5 2 0 6 7 0 K C H I G H W A K E N D A L L C O U N T Y H I G H W A Y D E P T . 0 8 3 1 1 5 - 3 O F 6 0 8 / 3 1 / 1 5 0 1 R I V E R R O A D B R I D G E I N V O I C E 2 3 - 2 3 0 - 9 7 - 0 0 - 8 0 0 0 7 5 , 0 0 0 . 0 0 0 2 P Y M T # 3 O F 6 * * C O M M E N T * * IN V O I C E T O T A L : 7 5 , 0 0 0 . 0 0 * 0 9 2 4 1 5 0 9 / 2 4 / 1 5 0 1 4 T H I N S T A L L M E N T O F 6 F O R 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 3 8 7 , 5 0 0 . 0 0 0 2 S T O R I N G B U L K R O C K S A L T * * C O M M E N T * * IN V O I C E T O T A L : 7 , 5 0 0 . 0 0 * CH E C K T O T A L : 8 2 , 5 0 0 . 0 0 5 2 0 6 7 1 K E N D C P A K E N D A L L C O U N T Y C H I E F S O F 1 5 8 0 9 / 1 7 / 1 5 0 1 M O N T H L Y M E E T I N G F E E F O R 5 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 2 7 5 . 0 0 0 2 P E O P L E * * C O M M E N T * * IN V O I C E T O T A L : 7 5 . 0 0 * CH E C K T O T A L : 7 5 . 0 0 5 2 0 6 7 2 K E N D C R O S K E N D A L L C R O S S I N G , L L C A M U R E B A T E - 0 8 / 1 5 0 9 / 1 6 / 1 5 0 1 A U G . 2 0 1 5 A M U S E M E N T T A X R E B A T E 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 3 9 3 , 7 3 0 . 6 9 IN V O I C E T O T A L : 3 , 7 3 0 . 6 9 * CH E C K T O T A L : 3 , 7 3 0 . 6 9 Page 16 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 7 3 K E N P R I N T A N N E T T E M . P O W E L L 1 8 5 4 0 9 / 0 8 / 1 5 0 1 2 , 5 0 0 A P C H E C K S 0 1 - 1 2 0 - 5 6 - 0 0 - 5 6 1 0 2 5 2 . 1 6 0 2 2 , 5 0 0 A P C H E C K S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 1 0 3 1 . 5 2 0 3 2 , 5 0 0 A P C H E C K S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 1 0 3 1 . 5 2 IN V O I C E T O T A L : 3 1 5 . 2 0 * CH E C K T O T A L : 3 1 5 . 2 0 5 2 0 6 7 4 L A N E M U C H L A N E R , M U C H I N , D O M B R O W , B E C K E R 4 7 1 9 7 7 0 9 / 0 1 / 1 5 0 1 P E R S O N E L L E G A L M A T T E R S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 3 1 3 5 . 0 0 IN V O I C E T O T A L : 1 3 5 . 0 0 * CH E C K T O T A L : 1 3 5 . 0 0 5 2 0 6 7 5 L A U T A M E N L A U T E R B A C H & A M E N , L L P 1 2 6 4 9 0 9 / 2 1 / 1 5 0 1 F Y 2 0 1 5 A U D I T S E R V I C E S 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 1 4 3 1 , 0 0 0 . 0 0 IN V O I C E T O T A L : 3 1 , 0 0 0 . 0 0 * CH E C K T O T A L : 3 1 , 0 0 0 . 0 0 5 2 0 6 7 6 L E J A N N I C O L E D E C K E R 0 9 2 4 1 5 0 9 / 2 4 / 1 5 0 1 U C R T R A I N I N G M E A L 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 5 2 7 . 8 3 0 2 R E I M B U R S E M E N T * * C O M M E N T * * IN V O I C E T O T A L : 2 7 . 8 3 * CH E C K T O T A L : 2 7 . 8 3 5 2 0 6 7 7 M E N L A N D M E N A R D S - Y O R K V I L L E 1 8 5 5 9 0 8 / 0 6 / 1 5 0 1 W E E D K I L L E R 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 1 1 7 . 3 5 IN V O I C E T O T A L : 1 1 7 . 3 5 * 1 9 8 4 8 0 8 / 2 0 / 1 5 0 1 E L E C T R I C A L S U P P L I E S F O R R E P A I R 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 1 7 . 9 2 Page 17 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 7 7 M E N L A N D M E N A R D S - Y O R K V I L L E 1 9 8 4 8 0 8 / 2 0 / 1 5 0 2 A T G I N G E R & S O U L B U I L D I N G * * C O M M E N T * * IN V O I C E T O T A L : 1 7 . 9 2 * 2 1 0 0 7 0 9 / 0 1 / 1 5 0 1 G A R B A G E B A G S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 3 8 . 5 6 IN V O I C E T O T A L : 3 8 . 5 6 * 2 1 0 2 1 0 9 / 0 1 / 1 5 0 1 R O U N D U P , T I E D O W N 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 5 7 . 9 0 IN V O I C E T O T A L : 5 7 . 9 0 * 2 1 1 4 8 - 1 5 0 9 / 0 2 / 1 5 0 1 B U L B S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 2 7 . 4 8 IN V O I C E T O T A L : 2 7 . 4 8 * 2 1 2 1 0 0 9 / 0 3 / 1 5 0 1 B U L B S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 9 . 1 6 IN V O I C E T O T A L : 9 . 1 6 * 2 1 2 3 0 0 9 / 0 3 / 1 5 0 1 M A R K I N G P A I N T , R O D , R O D C L A M P , 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 4 2 . 1 2 0 2 R O L L E R C O V E R S * * C O M M E N T * * IN V O I C E T O T A L : 4 2 . 1 2 * 2 1 3 4 4 0 9 / 0 4 / 1 5 0 1 B U N G E E A S S O R T M E N T , S H A R P I E S , 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 8 5 . 1 2 0 2 D U C K T A P E , O D O R E L I M I N A T O R , * * C O M M E N T * * 0 3 R O P E * * C O M M E N T * * IN V O I C E T O T A L : 8 5 . 1 2 * 2 1 3 6 3 0 9 / 0 4 / 1 5 0 1 S A F E T Y / S N O W F E N C E 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 3 6 . 9 9 IN V O I C E T O T A L : 3 6 . 9 9 * 2 1 4 8 1 0 9 / 0 5 / 1 5 0 1 R O P E 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 1 7 . 9 7 IN V O I C E T O T A L : 1 7 . 9 7 * 2 1 7 0 9 0 9 / 0 8 / 1 5 0 1 P E N E T R A N T , D R I L L B I T S , N I P P L E S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 2 0 2 7 . 6 2 IN V O I C E T O T A L : 2 7 . 6 2 * 2 1 7 2 5 0 9 / 0 8 / 1 5 0 1 C L E A N E R S , D R Y W A L L B A G S , W I N D E X 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 2 5 1 . 4 3 Page 18 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 7 7 M E N L A N D M E N A R D S - Y O R K V I L L E 2 1 7 2 5 0 9 / 0 8 / 1 5 0 2 B O W L & B R U S H C A D D Y , M O P , R A G S , * * C O M M E N T * * 0 3 M O P B U C K E T * * C O M M E N T * * IN V O I C E T O T A L : 2 5 1 . 4 3 * 2 1 8 2 1 0 9 / 0 9 / 1 5 0 1 H O M E W A S H E R A S S O R T M E N T , H O S E 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 2 0 1 0 . 2 4 0 2 W A S H E R * * C O M M E N T * * IN V O I C E T O T A L : 1 0 . 2 4 * 2 1 8 7 7 0 9 / 1 0 / 1 5 0 1 O I L 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 3 3 . 4 8 IN V O I C E T O T A L : 3 3 . 4 8 * 2 1 9 1 3 0 9 / 1 0 / 1 5 0 1 C A B L E F O R S O U T H P A R K S 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 1 9 . 8 8 IN V O I C E T O T A L : 1 9 . 8 8 * 2 1 9 7 0 0 9 / 1 1 / 1 5 0 1 W A S T E B A S K E T , P A P E R H O L D E R , D R Y 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 1 3 2 . 2 8 0 2 E R A S E , S I N K S T R A I N E R , F L O O R * * C O M M E N T * * 0 3 S Q E E G E E , P A P E R T O W E L H O L D E R , * * C O M M E N T * * 0 4 S C R E W S * * C O M M E N T * * IN V O I C E T O T A L : 1 3 2 . 2 8 * 2 2 2 1 1 0 9 / 1 4 / 1 5 0 1 P I P E T H R E A D C O M P O U N D , B L A C K 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 2 0 5 . 0 8 0 2 P L U G * * C O M M E N T * * IN V O I C E T O T A L : 5 . 0 8 * 2 2 3 3 5 0 9 / 1 5 / 1 5 0 1 S U R F A C E M O U N T I N G B L O C K 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 1 1 . 1 2 IN V O I C E T O T A L : 1 1 . 1 2 * 2 2 4 2 7 0 9 / 1 6 / 1 5 0 1 W O R K G L O V E S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 0 0 6 . 4 7 0 2 B A T T E R I E S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 6 5 2 3 . 9 4 IN V O I C E T O T A L : 3 0 . 4 1 * 2 2 5 9 1 0 9 / 1 8 / 1 5 0 1 2 5 5 P U M P K I N S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 3 8 2 . 5 0 IN V O I C E T O T A L : 3 8 2 . 5 0 * 2 2 9 8 2 0 9 / 2 2 / 1 5 0 1 S L O W M O V I N G V E H I C L E S I G N , 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 2 0 2 2 . 6 1 Page 19 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 7 7 M E N L A N D M E N A R D S - Y O R K V I L L E 2 2 9 8 2 0 9 / 2 2 / 1 5 0 2 B O L T S , C L A M P S * * C O M M E N T * * IN V O I C E T O T A L : 2 2 . 6 1 * 2 3 0 8 8 - 1 5 0 9 / 2 3 / 1 5 0 1 F L A S H L I G H T , P H O N E L I N E C O R D 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 2 0 4 2 . 6 7 IN V O I C E T O T A L : 4 2 . 6 7 * CH E C K T O T A L : 1 , 4 1 9 . 8 9 5 2 0 6 7 8 M E R L I N D E Y C O , I N C . 3 6 9 3 1 0 9 / 1 8 / 1 5 0 1 T I R E P L U G 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 2 2 . 9 5 IN V O I C E T O T A L : 2 2 . 9 5 * 3 6 9 4 1 0 9 / 1 8 / 1 5 0 1 T I R E P L U G 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 2 2 . 9 5 IN V O I C E T O T A L : 2 2 . 9 5 * CH E C K T O T A L : 4 5 . 9 0 5 2 0 6 7 9 M E R R I M A K K R I S T E N M E R R I M A N 0 9 1 5 1 5 0 9 / 1 5 / 1 5 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 8 . 0 0 IN V O I C E T O T A L : 7 8 . 0 0 * 0 9 1 7 1 5 0 9 / 1 7 / 1 5 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 0 . 0 0 IN V O I C E T O T A L : 7 0 . 0 0 * CH E C K T O T A L : 1 4 8 . 0 0 5 2 0 6 8 0 M I K O L A S R R A Y M I K O L A S E K 0 9 2 9 1 5 0 9 / 2 9 / 1 5 0 1 I N V E S T I G A T I N G C H I L D A B D U C T I O N 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 5 2 5 . 1 1 0 2 T R A I N I N G M E A L R E I M B U R S E M E N T * * C O M M E N T * * IN V O I C E T O T A L : 2 5 . 1 1 * CH E C K T O T A L : 2 5 . 1 1 Page 20 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 8 1 N A T E N T E C N A T I O N A L E N T E R T A I N M E N T 1 5 0 9 1 8 0 0 7 0 9 / 1 8 / 1 5 0 1 6 , 0 0 0 T O Y & C A N D Y F I L L E D E G G S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 7 2 0 . 0 0 IN V O I C E T O T A L : 7 2 0 . 0 0 * CH E C K T O T A L : 7 2 0 . 0 0 5 2 0 6 8 2 N I C O R N I C O R G A S 1 5 - 4 1 - 5 0 - 1 0 0 0 6 - 0 8 1 5 0 9 / 0 8 / 1 5 0 1 0 8 / 0 6 - 0 9 / 0 4 8 0 4 G A M E F A R M R D 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 1 5 4 . 5 4 IN V O I C E T O T A L : 1 5 4 . 5 4 * 2 0 - 5 2 - 5 6 - 2 0 4 2 1 - 0 8 1 5 0 9 / 0 8 / 1 5 0 1 0 8 / 1 0 - 0 9 / 0 8 4 2 0 F A I R H A V E N 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 7 8 . 0 5 IN V O I C E T O T A L : 7 8 . 0 5 * 6 1 - 6 0 - 4 1 - 1 0 0 0 9 - 0 8 1 5 0 9 / 1 1 / 1 5 0 1 0 8 / 1 1 - 0 9 / 1 0 6 1 0 T O W E R L N 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 4 7 . 0 2 IN V O I C E T O T A L : 4 7 . 0 2 * 6 2 - 3 7 - 8 6 - 4 7 7 9 6 - 0 8 1 5 0 9 / 0 8 / 1 5 0 1 0 8 / 0 7 - 0 9 / 0 8 1 8 5 W O L F S T 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 2 6 . 3 7 IN V O I C E T O T A L : 2 6 . 3 7 * 6 6 - 7 0 - 4 4 - 6 9 4 2 9 - 0 8 1 5 0 9 / 0 8 / 1 5 0 1 0 8 / 0 7 - 0 9 / 0 8 1 9 0 8 R A I N T R E E R D 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 8 5 . 3 2 IN V O I C E T O T A L : 8 5 . 3 2 * 8 3 - 8 0 - 0 0 - 1 0 0 0 7 - 0 8 1 5 0 9 / 1 1 / 1 5 0 1 0 8 / 1 1 - 0 9 / 1 0 6 1 0 T O W E R U N I T B 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 3 3 . 5 6 IN V O I C E T O T A L : 3 3 . 5 6 * CH E C K T O T A L : 4 2 4 . 8 6 5 2 0 6 8 3 N I U G R A N T N O R T H E R N I L L I N O I S U N I V E R S I T Y G 5 B 7 0 2 3 4 - P R I 4 2 3 2 0 9 / 2 3 / 1 5 0 1 N I U M A N A G E M E N T I N T E R N - A U G . 2 0 1 5 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 6 2 6 5 0 . 0 0 IN V O I C E T O T A L : 6 5 0 . 0 0 * CH E C K T O T A L : 6 5 0 . 0 0 5 2 0 6 8 4 O H E R R O N O R A Y O ' H E R R O N C O M P A N Y Page 21 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 8 4 O H E R R O N O R A Y O ' H E R R O N C O M P A N Y 1 5 4 9 9 0 2 - I N 0 9 / 1 1 / 1 5 0 1 P A N T S 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 0 0 7 7 4 . 2 4 IN V O I C E T O T A L : 7 7 4 . 2 4 * 1 5 5 0 2 4 2 - I N 0 9 / 1 4 / 1 5 0 1 J A C K E T 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 0 0 1 0 2 . 9 9 IN V O I C E T O T A L : 1 0 2 . 9 9 * 1 5 5 0 2 4 3 - I N 0 9 / 1 4 / 1 5 0 1 P A N T S , S H I R T 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 0 0 1 1 2 . 9 5 IN V O I C E T O T A L : 1 1 2 . 9 5 * 1 5 5 1 1 3 5 - I N 0 9 / 1 7 / 1 5 0 1 2 V E S T S 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 9 0 1 , 2 7 3 . 0 8 IN V O I C E T O T A L : 1 , 2 7 3 . 0 8 * 1 5 5 3 3 7 1 - I N 0 9 / 2 8 / 1 5 0 1 V E S T 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 9 0 7 1 1 . 6 3 IN V O I C E T O T A L : 7 1 1 . 6 3 * CH E C K T O T A L : 2 , 9 7 4 . 8 9 5 2 0 6 8 5 O L I V E J A R O L I V E J A R G R O U P , L L C 4 0 9 0 9 / 0 8 / 1 5 0 1 M I C R O S O F T W I N D O W S S E R V E R F O R 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 5 0 3 , 9 2 5 . 0 0 0 3 5 U N I T S * * C O M M E N T * * IN V O I C E T O T A L : 3 , 9 2 5 . 0 0 * 4 1 7 0 9 / 2 2 / 1 5 0 1 E N D P O I N T A N T I V I R U S R E N E W A L 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 5 0 4 8 0 . 0 0 IN V O I C E T O T A L : 4 8 0 . 0 0 * CH E C K T O T A L : 4 , 4 0 5 . 0 0 5 2 0 6 8 6 P A T T E N P A T T E N I N D U S T R I E S , I N C . T O 5 3 0 0 6 3 8 9 9 0 9 / 1 2 / 1 5 0 1 R E P A I R E D T R A C T O R J O Y S T I C K 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 9 0 1 , 5 0 1 . 8 2 IN V O I C E T O T A L : 1 , 5 0 1 . 8 2 * CH E C K T O T A L : 1 , 5 0 1 . 8 2 Page 22 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 8 7 P F P E T T P . F . P E T T I B O N E & C O . 3 3 8 9 6 0 9 / 0 4 / 1 5 0 1 1 P H O T O I D 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 3 0 1 7 . 0 0 IN V O I C E T O T A L : 1 7 . 0 0 * CH E C K T O T A L : 1 7 . 0 0 5 2 0 6 8 8 P I T B O W P I T N E Y B O W E S 5 3 3 6 1 8 5 - S P 1 5 0 9 / 1 3 / 1 5 0 1 0 6 / 3 0 - 0 9 / 3 0 R E N T A L F E E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 8 5 1 4 7 . 0 0 IN V O I C E T O T A L : 1 4 7 . 0 0 * CH E C K T O T A L : 1 4 7 . 0 0 5 2 0 6 8 9 R & P C A R R R & P C A R R I A G E S 1 8 4 1 1 0 8 / 2 6 / 1 5 0 1 H U B K I T 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 4 9 . 9 5 IN V O I C E T O T A L : 4 9 . 9 5 * CH E C K T O T A L : 4 9 . 9 5 5 2 0 6 9 0 R 0 0 0 0 5 9 4 B R I A N B E T Z W I S E R 1 0 0 1 1 5 - 8 3 1 0 / 0 1 / 1 5 0 1 1 8 5 W O L F S T P Y M T # 8 3 2 5 - 2 1 5 - 9 2 - 0 0 - 8 0 0 0 3 , 2 9 6 . 8 4 0 2 1 8 5 W O L F S T P Y M T # 8 3 2 5 - 2 1 5 - 9 2 - 0 0 - 8 0 5 0 2 , 6 0 4 . 4 6 0 3 1 8 5 W O L F S T P Y M T # 8 3 2 5 - 2 2 5 - 9 2 - 0 0 - 8 0 0 0 1 0 3 . 2 9 0 4 1 8 5 W O L F S T P Y M T # 8 3 2 5 - 2 2 5 - 9 2 - 0 0 - 8 0 5 0 8 1 . 6 0 IN V O I C E T O T A L : 6 , 0 8 6 . 1 9 * CH E C K T O T A L : 6 , 0 8 6 . 1 9 5 2 0 6 9 1 R 0 0 0 0 7 9 7 B R E N D A K A Y L A U N I U S 0 9 1 3 1 5 0 9 / 1 3 / 1 5 0 1 B E E C H E R D E P O S I T R E F U N D 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 1 0 5 0 . 0 0 IN V O I C E T O T A L : 5 0 . 0 0 * CH E C K T O T A L : 5 0 . 0 0 Page 23 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT I ONS 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 9 2 R 0 0 0 1 2 5 2 A M E R I C A N H O M E S 4 R E N T 0 9 1 6 1 5 0 9 / 1 6 / 1 5 0 1 C L O S I N G F E L L T H R O U G H F O R 0 1 - 0 0 0 - 1 3 - 0 0 - 1 3 7 1 3 6 2 . 7 5 0 2 A C C T # 0 1 0 9 1 4 5 1 2 0 - 0 1 R E F U N D * * C O M M E N T * * IN V O I C E T O T A L : 3 6 2 . 7 5 * CH E C K T O T A L : 3 6 2 . 7 5 5 2 0 6 9 3 R 0 0 0 1 2 6 1 C B H B 0 9 2 3 1 5 0 9 / 2 3 / 1 5 0 1 R E F U N D O V E R P A Y M E N T O N F I N A L 0 1 - 0 0 0 - 1 3 - 0 0 - 1 3 7 1 4 4 . 7 1 0 2 B I L L O N A C C T # 0 2 0 8 0 1 6 8 6 0 - 0 2 * * C O M M E N T * * IN V O I C E T O T A L : 4 4 . 7 1 * CH E C K T O T A L : 4 4 . 7 1 5 2 0 6 9 4 R 0 0 0 1 2 6 4 C O L D W E L L B A N K E R 0 9 1 1 1 5 0 9 / 1 1 / 1 5 0 1 R E F U N D O V E R P A Y M E N T O N F I N A L 0 1 - 0 0 0 - 1 3 - 0 0 - 1 3 7 1 1 8 8 . 1 6 0 2 B I L L O N A C C T # 0 1 0 4 2 5 1 9 0 0 - 0 2 A N D * * C O M M E N T * * 0 3 0 1 0 4 2 5 1 9 0 0 - 0 3 * * C O M M E N T * * IN V O I C E T O T A L : 1 8 8 . 1 6 * CH E C K T O T A L : 1 8 8 . 1 6 5 2 0 6 9 5 R 0 0 0 1 5 3 4 G A I L W E I R 0 9 1 7 1 5 0 9 / 1 7 / 1 5 0 1 R E F U N D O V E R P A Y M E N T O N F I N A L 0 1 - 0 0 0 - 1 3 - 0 0 - 1 3 7 1 1 2 4 . 5 6 0 2 B I L L F O R A C C T # 0 1 0 3 2 0 2 0 0 0 - 0 3 * * C O M M E N T * * IN V O I C E T O T A L : 1 2 4 . 5 6 * CH E C K T O T A L : 1 2 4 . 5 6 5 2 0 6 9 6 R 0 0 0 1 5 3 7 C O L D W E L L B A N K E R 0 9 2 8 1 5 0 9 / 2 8 / 1 5 0 1 R E F U N D O V E R P A Y M E N T O N F I N A L 0 1 - 0 0 0 - 1 3 - 0 0 - 1 3 7 1 1 6 . 8 8 Page 24 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 9 6 R 0 0 0 1 5 3 7 C O L D W E L L B A N K E R 0 9 2 8 1 5 0 9 / 2 8 / 1 5 0 2 B I L L O N A C C T # 0 2 0 8 0 9 1 8 5 0 - 0 2 * * C O M M E N T * * IN V O I C E T O T A L : 1 6 . 8 8 * CH E C K T O T A L : 1 6 . 8 8 5 2 0 6 9 7 R 0 0 0 1 5 4 1 B U D W O R M L E Y 0 9 3 0 1 5 0 9 / 3 0 / 1 5 0 1 R E F U N D O V E R P A Y M E N T O N F I N A L 0 1 - 0 0 0 - 1 3 - 0 0 - 1 3 7 1 4 4 0 . 0 9 0 2 B I L L F O R A C C # 0 1 0 2 1 8 1 1 0 0 - 1 2 * * C O M M E N T * * IN V O I C E T O T A L : 4 4 0 . 0 9 * CH E C K T O T A L : 4 4 0 . 0 9 5 2 0 6 9 8 R 0 0 0 1 5 4 2 S T E P H A N I E P O U L O S 1 5 1 4 6 5 0 9 / 2 8 / 1 5 0 1 C L A S S C A N C E L L A T I O N R E F U N D 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 9 6 7 6 . 0 0 IN V O I C E T O T A L : 7 6 . 0 0 * CH E C K T O T A L : 7 6 . 0 0 5 2 0 6 9 9 R 0 0 0 1 5 4 3 S T A C I C A N T R A L L 0 9 2 7 1 5 0 9 / 2 7 / 1 5 0 1 B E E C H E R D E P O S I T R E F U N D 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 1 0 5 0 . 0 0 IN V O I C E T O T A L : 5 0 . 0 0 * CH E C K T O T A L : 5 0 . 0 0 5 2 0 7 0 0 R E I L T E A M R E I L I N C . 1 2 6 7 0 P 0 9 / 1 8 / 1 5 0 1 W A L L E N C L O S U R E 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 6 6 7 . 0 0 IN V O I C E T O T A L : 6 6 7 . 0 0 * CH E C K T O T A L : 6 6 7 . 0 0 5 2 0 7 0 1 R E I N D E R S R E I N D E R S , I N C . Page 25 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 7 0 1 R E I N D E R S R E I N D E R S , I N C . 1 6 0 1 9 2 3 - 0 0 0 8 / 2 8 / 1 5 0 1 G R E E S E Z E R K , N U T S , S C R E W S , 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 1 6 0 . 6 8 0 2 S C R E E N F I L T E R * * C O M M E N T * * IN V O I C E T O T A L : 1 6 0 . 6 8 * 1 6 0 1 9 2 3 - 0 1 0 8 / 3 1 / 1 5 0 1 O - R I N G , F I L T E R , O I L P A N 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 1 8 6 . 7 8 IN V O I C E T O T A L : 1 8 6 . 7 8 * 1 6 0 1 9 2 5 - 0 0 0 8 / 2 8 / 1 5 0 1 T I R E S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 1 0 8 . 9 0 IN V O I C E T O T A L : 1 0 8 . 9 0 * CH E C K T O T A L : 4 5 6 . 3 6 5 2 0 7 0 2 R E S P O N S E R E S P O N S I V E N E T W O R K S S E R V I C E S 1 6 5 1 4 0 9 / 1 4 / 1 5 0 1 C O N F I G U R E D S Q U A D T O U G H B O O K S 2 5 - 2 0 5 - 6 0 - 0 0 - 6 0 7 0 1 , 3 0 9 . 0 0 0 2 I N N E W S Q U A D S F O R F I E L D U S E * * C O M M E N T * * IN V O I C E T O T A L : 1 , 3 0 9 . 0 0 * CH E C K T O T A L : 1 , 3 0 9 . 0 0 5 2 0 7 0 3 R I E T Z R R O B E R T L . R I E T Z J R . 0 9 1 7 1 5 0 9 / 1 7 / 1 5 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 6 . 0 0 IN V O I C E T O T A L : 7 6 . 0 0 * 0 9 2 2 1 5 0 9 / 2 2 / 1 5 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 8 . 0 0 IN V O I C E T O T A L : 7 8 . 0 0 * CH E C K T O T A L : 1 5 4 . 0 0 5 2 0 7 0 4 R I V R V I E W R I V E R V I E W F O R D 1 1 7 7 4 9 0 6 / 1 0 / 1 5 0 1 S E A L , H U B & C A L I P E R A S S E M B L I E S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 4 2 7 . 9 4 IN V O I C E T O T A L : 4 2 7 . 9 4 * Page 26 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 7 0 4 R I V R V I E W R I V E R V I E W F O R D F O C S 3 5 5 8 8 5 0 5 / 1 4 / 1 5 0 1 R E P A I R E D S T E E R I N G / F R O N T 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 9 5 9 7 2 . 5 8 0 2 S U S P E N S I O N * * C O M M E N T * * IN V O I C E T O T A L : 9 7 2 . 5 8 * F O C S 3 6 0 3 7 5 0 9 / 0 9 / 1 5 0 1 B R A K E R E P A I R , S H I F T E R R E P A I R , 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 9 5 2 , 2 4 5 . 7 0 0 2 S T E E R I N G R E P A I R * * C O M M E N T * * IN V O I C E T O T A L : 2 , 2 4 5 . 7 0 * CH E C K T O T A L : 3 , 6 4 6 . 2 2 5 2 0 7 0 5 R O G G E N B T T O B I N L . R O G G E N B U C K 0 9 2 4 1 5 0 9 / 2 4 / 1 5 0 1 R E F E R E E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 1 0 5 . 0 0 IN V O I C E T O T A L : 1 0 5 . 0 0 * CH E C K T O T A L : 1 0 5 . 0 0 5 2 0 7 0 6 S A F E S U P P E M E R G E N T S A F E T Y S U P P L Y 1 9 0 2 5 8 5 7 5 0 0 9 / 1 8 / 1 5 0 1 G L O V E S 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 2 0 1 0 6 . 9 6 IN V O I C E T O T A L : 1 0 6 . 9 6 * CH E C K T O T A L : 1 0 6 . 9 6 5 2 0 7 0 7 S E C O N D S E C O N D C H A N C E C A R D I A C S O L U T I O N 1 5 - 0 0 9 - 5 A 0 9 / 2 9 / 1 5 0 1 B A B Y S I T T E R L E S S O N S & T R A I N I N G 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 1 7 5 . 0 0 0 2 C O U R S E I N S T R U C T I O N * * C O M M E N T * * IN V O I C E T O T A L : 1 7 5 . 0 0 * CH E C K T O T A L : 1 7 5 . 0 0 5 2 0 7 0 8 S E R V M A S C S E R V I C E M A S T E R C O M M . C L E A N I N G 1 7 6 0 5 0 0 9 / 1 5 / 1 5 0 1 O C T . 2 0 1 5 C I T Y H A L L O F F I C E 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 8 1 , 2 3 3 . 0 0 Page 27 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 7 0 8 S E R V M A S C S E R V I C E M A S T E R C O M M . C L E A N I N G 1 7 6 0 5 0 0 9 / 1 5 / 1 5 0 2 C L E A N I N G * * C O M M E N T * * IN V O I C E T O T A L : 1 , 2 3 3 . 0 0 * CH E C K T O T A L : 1 , 2 3 3 . 0 0 5 2 0 7 0 9 S F B C T S W F V C T C y v 2 q 2 0 1 5 0 9 / 2 9 / 1 5 0 1 4 0 % O F 2 N D Q U A R T E R 2 0 1 5 C A B L E 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 7 5 2 1 , 2 0 8 . 8 9 0 2 F R A N C H I S E P Y M T O F $ 5 3 , 0 2 2 . 2 2 * * C O M M E N T * * IN V O I C E T O T A L : 2 1 , 2 0 8 . 8 9 * CH E C K T O T A L : 2 1 , 2 0 8 . 8 9 5 2 0 7 1 0 S L E E Z E R J J O H N S L E E Z E R 1 0 0 1 1 5 1 0 / 0 1 / 1 5 0 1 S E P T . 2 0 1 5 M O B I L E E M A I L 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 4 0 4 5 . 0 0 0 2 R E I M B U R S E M E N T * * C O M M E N T * * IN V O I C E T O T A L : 4 5 . 0 0 * CH E C K T O T A L : 4 5 . 0 0 5 2 0 7 1 1 S O U R C O N E S O U R C E O N E O F F I C E P R O D U C T S 5 2 0 7 9 5 0 9 / 1 8 / 1 5 0 1 L A B E L , S T O R A G E F I L E S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 1 0 1 2 6 . 8 1 IN V O I C E T O T A L : 1 2 6 . 8 1 * 5 2 0 8 5 2 0 9 / 2 3 / 1 5 0 1 I N K C A R T R I D G E S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 1 0 3 5 . 9 9 IN V O I C E T O T A L : 3 5 . 9 9 * CH E C K T O T A L : 1 6 2 . 8 0 5 2 0 7 1 2 S T A N D E S T A N D A R D E Q U I P M E N T C O C 0 6 4 6 2 0 9 / 1 7 / 1 5 0 1 I N S T A L L A T I O N O F N E W M O L D E D E N D 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 9 5 3 7 5 . 1 9 Page 28 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 7 1 2 S T A N D E S T A N D A R D E Q U I P M E N T C O C 0 6 4 6 2 0 9 / 1 7 / 1 5 0 2 O N V U T E K P U S H C A M E R A * * C O M M E N T * * IN V O I C E T O T A L : 3 7 5 . 1 9 * CH E C K T O T A L : 3 7 5 . 1 9 5 2 0 7 1 3 S T E V E N S S T E V E N ' S S I L K S C R E E N I N G 9 3 4 7 0 9 / 2 2 / 1 5 0 1 S T A F F S H I R T S & P U L L O V E R S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 2 7 3 0 . 0 0 IN V O I C E T O T A L : 7 3 0 . 0 0 * CH E C K T O T A L : 7 3 0 . 0 0 5 2 0 7 1 4 S U B U R L A B S U B U R B A N L A B O R A T O R I E S I N C . 1 2 7 2 7 6 0 9 / 2 9 / 1 5 0 1 C O L I F O R M 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 2 9 3 6 5 . 5 0 IN V O I C E T O T A L : 3 6 5 . 5 0 * CH E C K T O T A L : 3 6 5 . 5 0 5 2 0 7 1 5 T A P C O T A P C O I 5 0 1 6 7 5 0 9 / 0 9 / 1 5 0 1 S T R E E T S I G N S 1 5 - 1 5 5 - 5 6 - 0 0 - 5 6 1 9 4 , 0 4 3 . 8 1 IN V O I C E T O T A L : 4 , 0 4 3 . 8 1 * I 5 0 1 6 9 3 0 9 / 0 9 / 1 5 0 1 S I G N 1 5 - 1 5 5 - 5 6 - 0 0 - 5 6 1 9 2 4 . 4 0 IN V O I C E T O T A L : 2 4 . 4 0 * I 5 0 2 8 6 8 0 9 / 2 1 / 1 5 0 1 S I G N S 1 5 - 1 5 5 - 5 6 - 0 0 - 5 6 1 9 3 1 8 . 7 6 IN V O I C E T O T A L : 3 1 8 . 7 6 * CH E C K T O T A L : 4 , 3 8 6 . 9 7 5 2 0 7 1 6 U N D E R G R U N D E R G R O U N D P I P E & V A L V E C O 0 0 8 8 6 6 0 6 / 2 9 / 1 5 0 1 D U A L C H E C K V A L V E 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 6 4 1 , 7 5 0 . 0 0 IN V O I C E T O T A L : 1 , 7 5 0 . 0 0 * CH E C K T O T A L : 1 , 7 5 0 . 0 0 Page 29 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 7 1 7 W A T E R S Y S W A T E R S O L U T I O N S U N L I M I T E D , I N C 3 7 4 8 5 0 9 / 1 1 / 1 5 0 1 C H E M I C A L S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 1 , 3 0 5 . 0 0 IN V O I C E T O T A L : 1 , 3 0 5 . 0 0 * CH E C K T O T A L : 1 , 3 0 5 . 0 0 5 2 0 7 1 8 W E R D E R W W A L L Y W E R D E R I C H 0 9 2 1 1 5 0 9 / 2 1 / 1 5 0 1 0 8 / 1 7 & 0 8 / 2 4 A D M I N H E A R I N G S 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 6 7 3 0 0 . 0 0 IN V O I C E T O T A L : 3 0 0 . 0 0 * CH E C K T O T A L : 3 0 0 . 0 0 5 2 0 7 1 9 Y N B O L D S E C O N D B A N K - Y O R K V I L L E 2 1 0 0 0 2 0 4 9 - 0 9 2 1 1 5 0 9 / 2 1 / 1 5 0 1 S A F E D E P O S I T B O X R E N T A L 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 6 2 8 2 . 5 0 IN V O I C E T O T A L : 8 2 . 5 0 * CH E C K T O T A L : 8 2 . 5 0 5 2 0 7 2 0 Y O R K A C E Y O R K V I L L E A C E & R A D I O S H A C K 1 5 7 6 5 5 0 9 / 1 6 / 1 5 0 1 B O L T S 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 0 2 . 9 9 IN V O I C E T O T A L : 2 . 9 9 * 1 5 7 7 2 4 0 9 / 2 3 / 1 5 0 1 E D G E R B L A D E 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 2 3 . 9 6 IN V O I C E T O T A L : 2 3 . 9 6 * 1 5 7 7 2 6 0 9 / 2 3 / 1 5 0 1 C A B L E C O A X 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 0 1 1 . 9 9 IN V O I C E T O T A L : 1 1 . 9 9 * 1 5 7 8 0 7 0 9 / 3 0 / 1 5 0 1 K E Y S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 4 0 8 . 3 7 IN V O I C E T O T A L : 8 . 3 7 * CH E C K T O T A L : 4 7 . 3 1 Page 30 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 8 : 3 3 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 0 / 1 3 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 7 2 1 Y O R K S E L F Y O R K V I L L E S E L F S T O R A G E , I N C 0 9 2 3 1 5 - 4 5 0 9 / 2 3 / 1 5 0 1 S E P T E M B E R S T O R A G E R E N T A L 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 8 5 8 0 . 0 0 IN V O I C E T O T A L : 8 0 . 0 0 * CH E C K T O T A L : 8 0 . 0 0 5 2 0 7 2 2 Y O U N G M M A R L Y S J . Y O U N G 0 9 0 1 1 5 0 9 / 2 7 / 1 5 0 1 0 9 / 0 1 / 1 5 E D C M E E T I N G M I N U T E S 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 6 2 6 9 . 3 2 IN V O I C E T O T A L : 6 9 . 3 2 * 0 9 0 2 1 5 0 9 / 2 7 / 1 5 0 1 M E A D O W V A L E P U B L I C H E A R I N G 9 0 - 0 8 4 - 8 4 - 0 0 - 0 0 1 1 2 2 . 0 0 0 2 S Y C A M O R E H O L D I N G S P U B L I C 9 0 - 0 8 5 - 8 5 - 0 0 - 0 0 1 1 2 2 . 0 0 0 3 H E A R I N G * * C O M M E N T * * IN V O I C E T O T A L : 4 4 . 0 0 * CH E C K T O T A L : 1 1 3 . 3 2 5 2 0 7 2 3 0 0 0 0 0 0 0 0 T O T A L D E P O S I T 1 0 1 3 1 5 1 0 / 1 3 / 1 5 0 1 T O T A L D I R E C T D E P O S I T S 5 5 5 . 0 0 IN V O I C E T O T A L : 5 5 5 . 0 0 * CH E C K T O T A L : 5 5 5 . 0 0 TO T A L A M O U N T P A I D : 2 7 7 , 8 0 2 . 2 4 Page 31 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 6 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 3 : 5 9 : 0 3 D I R E C T D E P O S I T A U D I T R E P O R T ID : A P 6 C 0 0 0 P . C B L D E P O S I T N A C H A F I L E VE N D O R N A M E N U M B E R D E P O S I T A M O U N T D E S C R I P T I O N -- - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - DA V I D B E H R E N S B E H R D 4 5 . 0 0 S E P T . 2 0 1 5 M O B I L E E M A I L R E I M B U R S E M E N T TI M E V A N S E V A N S T 4 5 . 0 0 S E P T . 2 0 1 5 M O B I L E E M A I L R E I M B U R S E M E N T RO B F R E D R I C K S O N F R E D R I C R 4 5 . 0 0 S E P T . 2 0 1 5 M O B I L E E M A I L R E I M B U R S E M E N T GA R Y G O L I N S K I G O L I N S K I 4 5 . 0 0 S E P T . 2 0 1 5 M O B I L E E M A I L R E I M B U R S E M E N T RH I A N N O N H A R M O N H A R M A N R 3 0 . 0 0 S E P T . 2 0 1 5 M O B I L E E M A I L R E I M B U R S E M E N T RY A N H O R N E R H O R N E R R 4 5 . 0 0 S E P T . 2 0 1 5 M O B I L E E M A I L R E I M B U R S E M E N T AN T H O N Y H O U L E H O U L E A 4 5 . 0 0 S E P T . 2 0 1 5 M O B I L E E M A I L R E I M B U R S E M E N T JA M I E J A C K S O N J A C K S O N J 4 5 . 0 0 SE P T . 2 0 1 5 M O B I L E E M A I L R E I M B U R S E M E N T TY L E R N E L S O N N E L C O N T 4 5 . 0 0 S E P T . 2 0 1 5 M O B I L E E M A I L R E I M B U R S E M E N T ST E V E R E D M O N R E D M O N S T 3 0 . 0 0 S E P T . 2 0 1 5 M O B I L E E M A I L R E I M B U R S E M E N T SH A Y R E M U S R O S B O R O S 4 5 . 0 0 S E P T . 2 0 1 5 M O B I L E E M A I L R E I M B U R S E M E N T BI L L S C O T T S C O T T B 4 5 . 0 0 S E P T . 2 0 1 5 M O B I L E E M A I L R E I M B U R S E M E N T SL E E Z E R , S C O T T S L E E Z E R S 4 5 . 0 0 S E P T . 2 0 1 5 M O B I L E E M A I L R E I M B U R S E M E N T OT A L A MO U N T O F D I R E C T D E P O S I T S 5 5 5 . 0 0 To t a l # o f Ve n d o r s : 1 3 Page 32 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 0 9 / 2 5 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 6 : 0 9 : 5 4 M A N U A L C H E C K R E G I S T E R ID : A P 2 2 5 0 0 0 . C B L CH E C K # V E N D O R # I N V O I C E I T E M C H E C K I N V O I C E # D A T E # D E S C R I P T I O N D A T E A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1 3 1 0 6 6 K C R K E N D A L L C O U N T Y R E C O R D E R ' S 0 9 / 1 6 / 1 5 1 8 4 0 1 3 0 9 / 1 6 / 1 5 0 1 W R I G L E Y O R D I N A N C E S 9 0 - 0 7 4 - 7 4 - 0 0 - 0 0 1 1 1 9 3 . 0 0 0 2 L O T 1 9 O F Y O R K V I L L E B U S I N E S S 9 0 - 0 8 2 - 8 2 - 0 0 - 0 0 1 1 5 0 . 0 0 0 3 C E N T E R O R D I N A N C E * * C O M M E N T * * IN V O I C E T O T A L : 2 4 3 . 0 0 * CH E C K T O T A L : 2 4 3 . 0 0 TO T A L A M O U N T P A I D : 2 4 3 . 0 0 Page 33 of 47 D AT E : 0 9 / 1 8 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E T IM E : 1 1 : 2 6 : 2 8 C H E C K R E G I S T E R P RG I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 0 9 / 1 8 / 1 5 CHE C K # V E N D O R # I N V O I C E I N V O I C E I T E M NU M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T --- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 52 0 6 0 9 R 0 0 0 1 5 3 0 M I C H A E L H A L L E S 20 1 4 0 5 3 5 - B U I L D 0 9 / 1 5 / 1 5 0 1 1 4 2 4 V I O L E T C T B U I L D P R O G R A M 2 3 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 3 , 5 8 0 . 0 0 02 1 4 2 4 V I O L E T C T B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 0 - 2 4 4 5 6 0 0 . 0 0 03 1 4 2 4 V I O L E T C T B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 1 - 2 4 4 5 1 , 6 0 0 . 0 0 04 1 4 2 4 V I O L E T C T B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 2 - 2 4 4 5 1 0 0 . 0 0 05 1 4 2 4 V I O L E T C T B U I L D P R O G R A M 4 2 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 5 0 . 0 0 06 1 4 2 4 V I O L E T C T B U I L D P R O G R A M 5 1 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 3 , 8 4 0 . 0 0 07 1 4 2 4 V I O L E T C T B U I L D P R O G R A M 7 2 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 2 3 0 . 0 0 IN V O I C E T O T A L : 1 0 , 0 0 0 . 0 0 * CH E C K T O T A L : 1 0 , 0 0 0 . 0 0 TO T A L A M O U N T P A I D : 1 0 , 0 0 0 . 0 0 Page 34 of 47 DA T E : 0 9 / 2 2 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 0 8 : 1 0 : 5 0 M A N U A L C H E C K R E G I S T E R ID : A P 2 2 5 0 0 0 . C B L CH E C K # V E N D O R # I N V O I C E I T E M C H E C K I N V O I C E # D A T E # D E S C R I P T I O N D A T E A C C O U N T # I T E M A M T --- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 13 1 0 6 7 K C R K E N D A L L C O U N T Y R E C O R D E R ' S 0 9 / 1 8 / 1 5 1 8 4 0 7 3 0 9 / 1 8 / 1 5 0 1 5 U T I L I T Y L I E N S F I L E D 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 4 8 2 4 5 . 0 0 0 2 4 M O W I N G L I E N S F I L E D 2 5 - 2 1 5 - 5 4 - 0 0 - 5 4 4 8 2 4 4 . 0 0 I N V O I C E T O T A L : 4 8 9 . 0 0 * C H E C K T O T A L : 4 8 9 . 0 0 T O T A L A M O U N T P A I D : 4 8 9 . 0 0 Page 35 of 47 D AT E : 0 9 / 2 1 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E T IM E : 0 8 : 3 7 : 1 6 C H E C K R E G I S T E R P RG I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 0 9 / 2 1 / 1 5 CHE C K # V E N D O R # I N V O I C E I N V O I C E I T E M NU M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T --- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 52 0 6 1 0 R 0 0 0 1 5 3 1 N A N C Y J U D G E & N O R M A G A R Z A 20 1 5 0 1 5 7 - B U I L D 0 9 / 1 5 / 1 5 0 1 1 3 8 7 S L A T E D R B U I L D P R O G R A M 2 3 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 4 , 1 2 2 . 8 0 02 1 3 8 7 S L A T E D R B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 0 - 2 4 4 5 6 0 0 . 0 0 03 1 3 8 7 S L A T E D R B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 1 - 2 4 4 5 1 , 6 0 0 . 0 0 04 1 3 8 7 S L A T E D R B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 2 - 2 4 4 5 1 0 0 . 0 0 05 1 3 8 7 S L A T E D R B U I L D P R O G R A M 4 2 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 5 0 . 0 0 06 1 3 8 7 S L A T E D R B U I L D P R O G R A M 5 1 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 3 , 5 2 7 . 2 0 IN V O I C E T O T A L : 1 0 , 0 0 0 . 0 0 * CH E C K T O T A L : 1 0 , 0 0 0 . 0 0 TO T A L A M O U N T P A I D : 1 0 , 0 0 0 . 0 0 Page 36 of 47 D AT E : 0 9 / 2 1 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E T IM E : 1 1 : 5 5 : 0 0 C H E C K R E G I S T E R P RG I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 0 9 / 2 1 / 1 5 CHE C K # V E N D O R # I N V O I C E I N V O I C E I T E M NU M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T --- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 52 0 6 1 1 R 0 0 0 1 5 3 2 K E V I N J . W I T T L 20 1 5 0 1 3 0 - B U I L D 0 9 / 2 1 / 1 5 0 1 7 3 5 K E N T S H I R E B U I L D P R O G R A M 2 3 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 2 , 9 1 5 . 6 0 02 7 3 5 K E N T S H I R E B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 0 - 2 4 4 5 3 0 0 . 0 0 03 7 3 5 K E N T S H I R E B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 1 - 2 4 4 5 9 0 0 . 0 0 04 7 3 5 K E N T S H I R E B U I L D P R O G R A M 4 2 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 5 0 . 0 0 05 7 3 5 K E N T S H I R E B U I L D P R O G R A M 5 1 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 8 7 0 . 0 0 IN V O I C E T O T A L : 5 , 0 3 5 . 6 0 * CH E C K T O T A L : 5 , 0 3 5 . 6 0 TO T A L A M O U N T P A I D : 5 , 0 3 5 . 6 0 Page 37 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 0 9 / 2 2 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 0 8 : 3 4 : 2 1 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 0 9 / 2 2 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 1 2 R 0 0 0 1 5 3 3 C A T E S H A D . M A R K E T 2 0 1 5 0 1 3 2 - B U I L D 0 9 / 1 7 / 1 5 0 1 7 2 3 K E N T S H I R E B U I L D P R O G R A M 2 3 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 3 , 1 3 5 . 6 0 0 2 7 2 3 K E N T S H I R E B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 0 - 2 4 4 5 3 0 0 . 0 0 0 3 7 2 3 K E N T S H I R E B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 1 - 2 4 4 5 9 0 0 . 0 0 0 4 7 2 3 K E N T S H I R E B U I L D P R O G R A M 4 2 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 5 0 . 0 0 0 5 7 2 3 K E N T S H I R E B U I L D P R O G R A M 5 1 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 8 7 0 . 0 0 IN V O I C E T O T A L : 5 , 2 5 5 . 6 0 * CH E C K T O T A L : 5 , 2 5 5 . 6 0 TO T A L A M O U N T P A I D : 5 , 2 5 5 . 6 0 Page 38 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 0 9 / 2 4 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 0 : 2 8 : 2 5 M A N U A L C H E C K R E G I S T E R ID : A P 2 2 5 0 0 0 . C B L CH E C K # V E N D O R # I N V O I C E I T E M C H E C K I N V O I C E # D A T E # D E S C R I P T I O N D A T E A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1 3 1 0 6 8 K C R K E N D A L L C O U N T Y R E C O R D E R ' S 0 9 / 2 3 / 1 5 1 8 4 1 7 9 0 9 / 2 3 / 1 5 0 1 R E L E A S E D 3 U T I L I T Y L I E N S 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 4 8 1 4 7 . 0 0 IN V O I C E T O T A L : 1 4 7 . 0 0 * CH E C K T O T A L : 1 4 7 . 0 0 TO T A L A M O U N T P A I D : 1 4 7 . 0 0 Page 39 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 0 9 / 2 4 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 0 : 3 5 : 2 1 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 0 9 / 2 4 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 1 5 R 0 0 0 1 5 3 5 R O S E B E R R Y - G O S S M E Y E R 2 0 1 5 0 0 5 3 - B U I L D 0 9 / 1 7 / 1 5 0 1 9 0 1 P U R C E L L S T B U I L D P R O G R A M 2 3 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 3 0 0 . 0 0 0 2 9 0 1 P U R C E L L S T B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 1 - 2 4 4 5 3 8 0 . 0 0 0 3 9 0 1 P U R C E L L S T B U I L D P R O G R A M 5 1 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 5 , 3 2 0 . 0 0 0 4 9 0 1 P U R C E L L S T B U I L D P R O G R A M 5 2 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 4 , 0 0 0 . 0 0 IN V O I C E T O T A L : 1 0 , 0 0 0 . 0 0 * CH E C K T O T A L : 1 0 , 0 0 0 . 0 0 TO T A L A M O U N T P A I D : 1 0 , 0 0 0 . 0 0 Page 40 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 0 9 / 2 5 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 6 : 2 0 : 1 5 M A N U A L C H E C K R E G I S T E R ID : A P 2 2 5 0 0 0 . C B L CH E C K # V E N D O R # I N V O I C E I T E M C H E C K I N V O I C E # D A T E # D E S C R I P T I O N D A T E A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1 3 1 0 6 9 K C R K E N D A L L C O U N T Y R E C O R D E R ' S 0 9 / 2 4 / 1 5 1 8 4 2 2 7 0 9 / 2 4 / 1 5 0 1 S O U T H W E S T D E V E L O P M E N T 0 1 - 2 2 0 - 5 4 - 0 0 - 5 4 6 6 3 0 1 . 0 0 0 2 O R I D I N A N C E S * * C O M M E N T * * IN V O I C E T O T A L : 3 0 1 . 0 0 * CH E C K T O T A L : 3 0 1 . 0 0 TO T A L A M O U N T P A I D : 3 0 1 . 0 0 Page 41 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 0 9 / 2 5 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 0 8 : 2 9 : 0 4 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 0 9 / 2 5 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 1 6 R 0 0 0 1 5 3 6 D A N I E L W A L L A C E 2 0 1 5 0 1 9 6 - B U I L D 0 9 / 1 5 / 1 5 0 1 1 4 5 7 S L A T E B U I L D P R O G R A M 2 3 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 4 , 0 6 5 . 2 0 0 2 1 4 5 7 S L A T E B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 0 - 2 4 4 5 6 0 0 . 0 0 0 3 1 4 5 7 S L A T E B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 1 - 2 4 4 5 1 , 6 0 0 . 0 0 0 4 1 4 5 7 S L A T E B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 2 - 2 4 4 5 1 0 0 . 0 0 0 5 1 4 5 7 S L A T E B U I L D P R O G R A M 4 2 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 5 0 . 0 0 0 6 1 4 5 7 S L A T E B U I L D P R O G R A M 5 1 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 3 , 5 8 4 . 8 0 IN V O I C E T O T A L : 1 0 , 0 0 0 . 0 0 * CH E C K T O T A L : 1 0 , 0 0 0 . 0 0 TO T A L A M O U N T P A I D : 1 0 , 0 0 0 . 0 0 Page 42 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 0 9 / 2 8 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 3 6 : 1 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 0 9 / 2 8 / 1 5 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 0 6 1 7 B K F D B R I S T O L K E N D A L L F I R E D E P A R T . 0 9 1 7 1 5 0 9 / 1 7 / 1 5 0 1 P U R C H A S E O F U S E D F O R D 0 1 - 2 2 0 - 5 6 - 0 0 - 5 6 2 0 1 , 5 0 0 . 0 0 0 2 E X P E D I T I O N S U V * * C O M M E N T * * IN V O I C E T O T A L : 1 , 5 0 0 . 0 0 * CH E C K T O T A L : 1 , 5 0 0 . 0 0 TO T A L A M O U N T P A I D : 1 , 5 0 0 . 0 0 Page 43 of 47 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 0 / 0 1 / 1 5 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 0 7 : 5 1 : 4 9 M A N U A L C H E C K R E G I S T E R ID : A P 2 2 5 0 0 0 . C B L CH E C K # V E N D O R # I N V O I C E I T E M C H E C K I N V O I C E # D A T E # D E S C R I P T I O N D A T E A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1 3 1 0 7 0 K C R K E N D A L L C O U N T Y R E C O R D E R ' S 0 9 / 3 0 / 1 5 1 8 4 3 7 9 0 9 / 3 0 / 1 5 0 1 R E L E A S E 2 & F I L E 2 U T I L I T Y 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 4 8 1 9 6 . 0 0 0 2 L I E N S * * C O M M E N T * * 0 3 R E L E A S E 1 M O W I N G L I E N 2 5 - 2 1 5 - 5 4 - 0 0 - 5 4 4 8 4 9 . 0 0 0 4 W I N D E T T R I D G E S A T I S F A C T I O N O F 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 6 2 4 9 . 0 0 0 5 T A X L I E N * * C O M M E N T * * IN V O I C E T O T A L : 2 9 4 . 0 0 * CH E C K T O T A L : 2 9 4 . 0 0 TO T A L A M O U N T P A I D : 2 9 4 . 0 0 Page 44 of 47 RE G U L A R O V E R T I M E T O T A L I M R F F I C A T O T A L S MA Y O R & L I Q . C O M . 90 8 . 3 4 $ - $ 9 0 8 . 3 4 $ - $ 6 9 . 4 9 $ 9 7 7 . 8 3 $ CL E R K 58 3 . 3 4 - 5 8 3 . 3 4 9 . 0 9 4 4 . 6 1 6 3 7 . 0 4 TR E A S U R E R 83 . 3 4 - 8 3 . 3 4 9 . 0 9 6 . 3 6 9 8 . 7 9 AL D E R M A N 3, 9 0 0 . 0 0 - 3, 9 0 0 . 0 0 27 2 . 7 5 29 5 . 2 8 4,468.03 UN I T E D C I T Y O F Y O R K V I L L E PA Y R O L L S U M M A R Y Se p t e m b e r 2 5 , 2 0 1 5 AL D E R M A N 3,90 0 .00 - 3,90 0 .00 27 2 .75 29 5 .28 4,468.03 AD M I N I S T R A T I O N 11 , 4 0 8 . 8 6 - 1 1 , 4 0 8 . 8 6 1 , 2 1 9 . 3 4 8 0 1 . 2 5 1 3 , 4 2 9 . 4 5 FI N A N C E 8, 0 5 5 . 2 4 - 8 , 0 5 5 . 2 4 8 7 8 . 8 3 6 0 2 . 3 9 9 , 5 3 6 . 4 6 PO L I C E 96 , 9 8 6 . 1 4 1 2 , 1 2 3 . 7 6 1 0 9 , 1 0 9 . 9 0 5 2 3 . 9 1 8 , 0 0 7 . 1 7 1 1 7 , 6 4 0 . 9 8 CO M M U N I T Y D E V . 14 , 2 6 4 . 3 7 - 1 4 , 2 6 4 . 3 7 1 , 4 3 8 . 4 1 1 , 0 4 4 . 8 2 1 6 , 7 4 7 . 6 0 ST R E E T S 12 , 6 7 4 . 3 5 - 1 2 , 6 7 4 . 3 5 1 , 3 4 7 . 4 1 9 3 3 . 6 6 1 4 , 9 5 5 . 4 2 WA T E R 14 , 5 5 0 . 8 9 5 8 5 . 3 6 1 5 , 1 3 6 . 2 5 1 , 6 5 1 . 3 7 1 , 1 0 0 . 6 5 1 7 , 8 8 8 . 2 7 SE W E R 7, 6 2 0 . 5 5 - 7 , 6 2 0 . 5 5 8 3 1 . 4 0 5 6 7 . 5 1 9 , 0 1 9 . 4 6 PA R K S 15 , 6 1 4 . 0 2 4 1 7 . 0 7 1 6 , 0 3 1 . 0 9 1 , 7 4 1 . 1 5 1 , 1 9 4 . 0 4 1 8 , 9 6 6 . 2 8 RE C R E A T I O N 12 , 2 9 9 . 1 6 - 1 2 , 2 9 9 . 1 6 1 , 0 7 4 . 4 2 9 1 4 . 4 8 1 4 , 2 8 8 . 0 6 LI B R A R Y 14 , 6 0 6 . 1 1 - 1 4 , 6 0 6 . 1 1 8 1 9 . 7 0 1 , 0 9 1 . 7 5 1 6 , 5 1 7 . 5 6 TO T A L S 21 3 , 5 5 4 . 7 1 $ 1 3 , 1 2 6 . 1 9 $ 2 2 6 , 6 8 0 . 9 0 $ 1 1 , 8 1 6 . 8 7 $ 1 6 , 6 7 3 . 4 6 $ 2 5 5 , 1 7 1 . 2 3 $ TO T A L P A Y R O L L 255,171.23$Page 45 of 47 RE G U L A R O V E R T I M E T O T A L I M R F F I C A T O T A L S AD M I N I S T R A T I O N 13 , 7 2 4 . 1 0 $ - $ 1 3 , 7 2 4 . 1 0 1 , 4 8 4 . 6 1 $ 9 7 8 . 3 5 $ 1 6 , 1 8 7 . 0 6 $ FI N A N C E 11 1 0 0 9 9 - 11 1 0 0 9 9 1 2 4 3 8 5 85 8 3 2 1320316 UN I T E D C I T Y O F Y O R K V I L L E PA Y R O L L S U M M A R Y Oc t o b e r 9 , 2 0 1 5 FI N A N C E 11 ,10 0 .99 - 11 ,10 0 .99 1,24 3 .85 85 8 .32 13,203.16 PO L I C E 93 , 7 6 5 . 9 0 2 , 2 5 9 . 8 6 9 6 , 0 2 5 . 7 6 5 2 3 . 9 1 7 , 0 2 9 . 2 1 1 0 3 , 5 7 8 . 8 8 CO M M U N I T Y D E V . 17 , 7 5 0 . 2 4 - 1 7 , 7 5 0 . 2 4 1 , 8 1 8 . 7 2 1 , 3 1 1 . 4 9 2 0 , 8 8 0 . 4 5 ST R E E T S 13 , 7 1 7 . 8 4 - 1 3 , 7 1 7 . 8 4 1 , 4 5 7 . 3 3 1 , 0 1 3 . 4 7 1 6 , 1 8 8 . 6 4 WA T E R 14 , 8 8 6 . 9 8 1 3 4 . 2 1 1 5 , 0 2 1 . 1 9 1 , 5 8 9 . 1 7 1 , 0 9 1 . 8 6 1 7 , 7 0 2 . 2 2 SE W E R 8, 6 2 7 . 7 0 - 8 , 6 2 7 . 7 0 9 5 7 . 6 5 6 5 6 . 0 4 1 0 , 2 4 1 . 3 9 PA R K S 14 , 5 6 5 . 4 8 2 6 . 6 3 1 4 , 5 9 2 . 1 1 1 , 5 9 2 . 0 0 1 , 0 8 3 . 9 6 1 7 , 2 6 8 . 0 7 RE C R E A T I O N 12 , 5 9 1 . 3 0 - 1 2 , 5 9 1 . 3 0 1 , 1 1 1 . 7 0 9 4 4 . 4 6 1 4 , 6 4 7 . 4 6 LI B R A R Y 14 , 5 3 4 . 0 2 - 1 4 , 5 3 4 . 0 2 8 1 9 . 7 0 1 , 0 8 6 . 2 2 1 6 , 4 3 9 . 9 4 TO T A L S 21 5 , 2 6 4 . 5 5 $ 2 , 4 2 0 . 7 0 $ 2 1 7 , 6 8 5 . 2 5 $ 1 2 , 5 9 8 . 6 4 $ 1 6 , 0 5 3 . 3 8 $ 2 4 6 , 3 3 7 . 2 7 $ TO T A L P A Y R O L L 246,337.27$ Page 46 of 47 ACCOUNTS PAYABLE DATE Manual Check Register (Page 1)09/25/201527,668.29 Manual Check Register (Page 2)09/29/20155,746.70 Manual BUILD Check Register (Page 3)09/30/201525,696.40 Manual BUILD Check Register (Page 4)10/05/201530,000.00 City Check Register (Pages 5-32)10/13/2015277,802.24 SUB-TOTAL: $366,913.63 OTHERPAYABLES UNITED CITY OF YORKVILLE BILL LIST SUMMARY Tuesday, October 13, 2015 OTHER PAYABLES Clerk's Check #131066 - Kendall County Recorder (Page 33)09/16/2015243.00 Manual Check #520609 - Halles BUILD Check (Page 34)09/18/201510,000.00 Clerk's Check #131067 - Kendall County Recorder (Page 35)09/18/2015489.00 Manual Check #520610- Judge BUILD Check (Page 36)09/21/201510,000.00 Manual Check #520611 - Wittl BUILD Check (Page 37)09/21/20155,035.60 Manual Check #520612 - Market BUILD Check (Page 38)09/22/20155,255.60 Clerk's Check #131068 - Kendall County Recorder (Page 39)09/23/2015147.00 Manual Check #520615 - Berry-Grossmeyer BUILD Check (Page 40)09/24/201510,000.00 Clerk's Check #131069 - Kendall County Recorder (Page 41)09/24/2015301.00 Manual Check #520616 - Wallace BUILD Check (Page 42)09/25/201510,000.00 Manual Check #520617 - BKFD - Purchase Used SUV (Page 43)09/28/20151,500.00 Clerk's Check #131070 - Kendall County Recorder (Page 44)09/30/2015294.00 SUB-TOTAL: $53,265.20 Bi - Weekly (Page 45)09/25/2015255,171.23 Bi - Weekly (Page 46)10/09/2015246,337.27 SUB-TOTAL: $501,508.50 TOTAL DISBURSEMENTS:$921,687.33 PAYROLL Pa g e 47 of 47 Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number Mayor #1 Tracking Number CC 2015-69 Collective Bargaining Agreement between the Police Sergeants and the City City Council – October 13, 2015 Majority Approval See attached agreement. Bart Olson Administration Name Department Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: See attached memo. Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number PW #1 Tracking Number PW 2015-44 Blackberry Woods – Call of Cash Deposit City Council – October 13, 2015 CC – 08/25/15 Tabled to 10/13/15 City Council Agenda. PW 2015-44 Majority Direction Updated information regarding a call of a cash deposit for Blackberry Woods. Krysti Barksdale-Noble, AICP Community Development Name Department This memo is to provide an update as to the status of the completion of the improvements. The City is currently holding a cash deposit in the amount of $174,016.00 for work to be completed within the development. This item was last discussed at the August 25th City Council Meeting. At the meeting, the City Council gave the developer a deadline of the end of September to substantially complete the remaining work. As of today, very little progress has been made in the complete of the remaining work. The only work item initiated was the repair of a sinkhole within the street. This work has not been completed. Based on the amount of outstanding work and the lack of progress from the developer, staff is recommending that the cash deposit be called for the completion of the work per section 11-5-2, paragraph e of the City Code. At this time, we are requesting direction from the City Council to call the cash deposit. Memorandum To: Bart Olson, City Administrator From: Brad Sanderson, EEI CC: Eric Dhuse, Director of Public Works Krysti Barksdale-Noble, Community Dev. Dir. Lisa Pickering, Deputy City Clerk Date: October 7, 2015 Subject: Blackberry Woods As the City Council may recall, at the meeting held on August 11, 2015 it was at the recommendation of staff that the City Council postpone the call of the cash deposit related to the Blackberry Woods subdivision as the developer was coordinating with their subcontractors for the completion of the remaining public improvements. Since that time, the developer has submitted the attached detailed construction completion information which is summarized below: 1. Copies of bid contracts with proposed contractors for all remaining public improvements to be completed. 2. Schedule of proposed completion of remaining public improvements to be completed. 3. Confirmation that all remaining work is to be completed by 9/30, with the exception of the detention pond which will be subject to consultant report and acceptance of the report recommendations by the City. At this time, staff is satisfied with the submitted requested information. Therefore we recommend postponing the call of cash deposit until October 2015 when an update can be provided to the City Council on the status of the completion of the public improvements. If the City Council is in agreement, a formal letter will be sent to the developer regarding this matter and a field meeting will be conducted by staff with the developer’s subcontractors for the construction projects prior to work commencing. Should you have any questions; staff will be available at Tuesday night’s meeting. Memorandum To: Bart Olson, City Administrator From: Krysti Barksdale-Noble, Community Dev. Dir. CC: Eric Dhuse, Director of Public Works Brad Sanderson, EEI Lisa Pickering, Deputy City Clerk Date: August 20, 2015 Subject: Blackberry Woods – Call of Cash Deposit This memo is to provide an update as to the status of the completion of the improvements. The City is currently holding a cash deposit in the amount of $174,016.00 for work to be completed within the development. Staff has requested a completion schedule for the remaining work from the developer. At this point, the developer has not provided the requested information or shown any proof of moving forward. There are significant outstanding work items as outlined in the attached punchlist letter dated March 24, 2015 as the developer has not completed the work per the approved plan. Based on the amount of outstanding work and the lack of progress from the developer, staff is recommending that the cash deposit be called for the completion of the work. Should the Public Works Committee be in favor of calling the bond for the subdivision, this matter will then be placed on an upcoming City Council meeting agenda for further discussion and consideration. Upon approvals, letters to the appropriate parties will be drafted and sent via certified mail immediately. Memorandum To: Bart Olson, City Administrator From: Brad Sanderson, EEI CC: Eric Dhuse, Director of Public Works Krysti Barksdale-Noble, Community Dev. Dir. Lisa Pickering, Deputy City Clerk Date: July 15, 2015 Subject: Blackberry Woods Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number EDC #1 Tracking Number EDC 2015-42 Economic Development Consultant’s Contract City Council – October 13, 2015 EDC – 10/6/15 Moved forward to CC agenda EDC 2015-42 Bart Olson Administration Name Department Summary Review of an economic development consultant’s contract with DLK, LLC (Lynn Dubajic). Background The YEDC was partially disbanded earlier this year by a vote of its members. Since then, Lynn Dubjaic has served as the YEDC Director and has worked on various economic development project, all while preparing the organization to formally disband at the end of this year. She expects that the organization will be substantially closed out in November, with formal closing in December. Given Lynn’s success in attracting new businesses, promoting Yorkville businesses going through expansion, and her vast knowledge of the Yorkville community, we felt that we should contract with Lynn for economic development services. This would allow the City to debate the different ways to provide economic development services, make a decision, and wind down the projects Lynn is working on. The attached draft contract has a term of December 1, 2015 through December 31, 2018, but it has a 30-day out clause for either party. The fee for Lynn’s services, through DLK, LLC, is $145/hour with a 15-hour per week minimum charge. The monthly charge will be fixed and will be trued up quarterly based on the amount of time Lynn actually works. This represents a ~$113,000 annual expense, or a $9,500 monthly expense. Recommendation No action is requested at this meeting. The draft contract was passed out at the Economic Development Committee and reviewed contemporaneously. The Committee was in favor of contracting with Lynn and was generally comfortable with the contract terms. Because it was passed out at the meeting, they suggested that it be placed on the October 13 City Council agenda for a first reading. Memorandum To: City Council From: Bart Olson, City Administrator CC: Date: October 8, 2015 Subject: Economic Development Consultant’s Contract 1 ECONOMIC CONSULTANT’S AGREEMENT This Economic Consultant’s Agreement (“Agreement”) is dated this ____ day of October, 2015, between United City of Yorkville (City) and DLK, LLC of Yorkville, Illinois (“Consultant”). City agrees to retain the services of Consultant to fill the position and perform the duties described below. Consultant agrees to furnish the City the services for the Term and under the conditions set forth in this Agreement. It is expressly understood that Consultant is an Economic Consultant and not an employee. A. Position: The following agreement describes the contractual services to be provided by Consultant for the City performing the services of Economic Development Consultant. Consultant is not an agent of, or authorized to transact business, enter into agreements, or otherwise create any obligation, expressed or implied, on behalf of the City, unless expressly authorized by the Mayor. Consultant agrees to obtain, at her own expense all materials necessary to perform her duties and provide the services required under this Agreement. Any documents made available to Consultant in order to perform services under this Agreement shall be kept confidential and returned to the City upon the termination of the Agreement. B. Scope of Work: Consultant shall perform the following services: 1. Perform the duties of Economic Development Consultant for the City including attracting new businesses to the City, attending meetings and conferences on economic development, perform, preparing and presenting economic and community development plans, programs and services. 2. This position is responsible for working closely with the Community Development Director and other City staff in promoting the business and economic development interests within the City. This position will include working with all departments in providing guidance to individuals and companies to establish, relocate or expand their businesses within the City. The position will include assistance in the planning and coordination of City development projects, assisting business and residential applications with local and State permitting processes and providing research for City sponsored programs. 3. The Consultant shall not work for another municipality during the term of this Agreement. 4. This position reports directly to the City Administrator. C. Services to be provided 1. Directs economic development initiatives to achieve the goals and objectives for economic development, 2 2. Provides assistance in the development of short and long term economic development plans, as well as the gathering of information and preparation of studies, reports and recommendations to achieve such goals, 3. Provides professional economic development advice, assist in the application and permitting process and serve as an advocate for economic development in line with the Comprehensive Plan, zoning ordinances and goals as established by the City, 4. Works closely with the City staff to identify areas of concern in the promotion of business location and expansion within the City, 5. Maintains a liaison with various local, State and Federal agencies to coordinate projects with those agencies, 6. Provides information on economic development issues, programs, services and plans, 7. Becomes familiar with the existing inventory of available buildings and business and residential development sites within the City, 8. Provide the City with a monthly report of all activities, contacts, services, meetings and conferences attended. 9. Attend Economic Development Committee meetings. Consultant is to perform the above services as the City’s Economic Development Consultant for not less than fifteen (15) hours per week. D. Materials: Consultant will furnish all materials, equipment and supplies used to provide the services required by this Agreement. E. Term: The term of this Agreement shall begin on December 1, 2015 and shall terminate on December 31, 2018. F. Fees: For the services provided by Consultant under this Agreement for the term of this Agreement, the City agrees to pay Consultant $145.00 per hour. Consultant will be responsible for all expenses incurred while performing services under this Agreement including travel expenses except for out of State travel which shall be reimbursed by the City. For in-state and out-of-state conferences and seminars where the City directs Consultant to attend on the City’s behalf, the City shall pay the conference or seminar registration fees. The Consultant will invoice the City on a monthly basis for all work performed during the preceding month. Each invoice shall provide an itemization of the time of all work performed. Invoices shall be paid by the City within thirty (30) days of receipt. Within ten (10) days of the close of each calendar quarter during the term of this Agreement the time worked by the Consultant during the prior three (3) months will be reviewed and in the event the Consultant worked more than fifteen (15) hours per week, the City agrees to compensate the Consultant for the work performed in excess of fifteen (15) hours per week at the rate of $145.00 per hour. If 3 the Consultant works less than fifteen (15) hours per week, the time must be made up within the following calendar quarter. The City will not pay or withhold federal, state, or local income or payroll tax on behalf of Consultant. As an Economic Consultant, Consultant is responsible for paying all taxes and waives all rights to any employee benefits offered by the City or any other entity affiliated with the City to its employees. In the event taxes are assessed against the City arising out of any money paid to Consultant, Consultant agrees to assume all responsibility for the payment of such taxes and to indemnify and hold harmless the City for any such tax liabilities, including penalties. G. Insurance: The City will not obtain worker’s compensation insurance or other insurance coverage of any kind for or on behalf of Consultant. H. Liability: Each party agrees to be responsible for its own actions and activities, including the negligence of its employees or agents. It is understood and agreed that neither party shall be legally liable for any negligent or wrongful acts either of commission or omission, chargeable to the other, unless such liability is imposed by law, and this Agreement shall not be construed as seeking to either enlarge or diminish any obligation or duty owed by one party against the other or against third parties. I. Termination: Either party may terminate this Agreement immediately for breach. If the City terminates this Agreement for a breach, no compensation or expenses shall be paid by the City to Consultant, under the terms of this Agreement, beyond the date of termination. Additionally, either party may terminate this Agreement upon presentation of written notice of intent to terminate with at least one (1) month’s written notice to the other. In such event Consultant shall be obligated to continue to provide services until the one (1) month’s notice period has expired and the City shall be obligated to pay compensation until the one (1) month’s’ notice period has expired. J. Choice of Law: This Agreement shall at all times be governed by and construed in accordance with the laws of the State of Illinois. K. Saving Clause: If any provision of this Agreement is declared invalid or unenforceable under applicable law, such provision shall be deemed severed from the Agreement and all other provisions of this Agreement shall remain in full force and effect. 4 L. Entire Agreement: This Agreement contains the entire agreement of the parties and supersedes all prior agreements and understandings between the parties. This Agreement may be amended, modified or supplemented only by a written instrument executed by both parties. Signed: Consultant Date Mayor Date Attest: ___________________________________ City Clerk Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number ADM #1 Tracking Number ADM 2014-89 Aurora Area Convention and Visitor’s Bureau (AACVB) City Council – October 13, 2015 CC – 9/22/15 Tabled to 10/13/15 CC Agenda ADM 2014-89 Majority Direction See attached. Bart Olson Administration Name Department 1 Lisa Pickering From:Bart Olson Sent:Thursday, February 12, 2015 1:19 PM To:Lisa Pickering Subject:FW: LTCB Grant Question This email can be put in the packet. Bart Olson, ICMA‐CM City Administrator United City of Yorkville 630‐553‐8537 direct 630‐553‐4350 City Hall 630‐308‐0582 cell bolson@yorkville.il.us City of Yorkville 2.0: Facebook, Twitter, and YouTube ‐‐‐‐‐Original Message‐‐‐‐‐ From: Bart Olson Sent: Thursday, January 15, 2015 1:48 PM To: Bart Olson Cc: Gary Golinski; Rob Fredrickson; Krysti Barksdale‐Noble; 'Kathleen Field Orr'; Lisa Pickering Subject: FW: LTCB Grant Question Hello all (elected officials blindcopied), Both Public Works Committee and Administration Committee will be cancelled next week, due to lack of agenda items. Notices should be going out shortly to everyone. In lieu of the Admin meeting, I'm forwarding the response from the Illinois Tourism Office's response to my inquiry about setting up a new tourism bureau (instead of continuing with the AACVB). In short, we would not be eligible for state grant funding until the third year of the tourism bureau. The state grant funding for tourism bureaus are typically about 1:1 for the amount generated in hotel taxes. Which means, our $50k in hotel taxes in Yorkville would probably be met with around $50k in state grant funding. Aurora, Montgomery, and Oswego are all still interested in pursuing a new tourism bureau with us, so we'll continue to discuss options. For whatever it's worth, Aurora had inquired to the Illinois Tourism Office about relaxing the 2‐year delay in state grant eligibility. The former bureau staff (Quinn administration) was not receptive to the idea. We are not sure what the Rauner Administration would say. Thanks, Bart Olson, ICMA‐CM City Administrator United City of Yorkville 630‐553‐8537 direct 630‐553‐4350 City Hall 630‐308‐0582 cell bolson@yorkville.il.us City of Yorkville 2.0: Facebook, Twitter, and YouTube ‐‐‐‐‐Original Message‐‐‐‐‐ 2 From: Kemmerling, Jan [mailto:Jan.Kemmerling@illinois.gov] Sent: Tuesday, December 23, 2014 3:33 PM To: Bart Olson Cc: Hoelzle, Jen Subject: LTCB Grant Question Hi Bart, Jen Hoelzle forwarded me your email about eligibility for LTCB Grant funding. I am currently out of office on vacation and will be returning on January 5. I will call you then and we can discuss further. However, the short answer is you currently would not be eligible to be certified on your own as a CVB. Rules now require any new bureaus certified under the LTCB Grant program be in existence with paid director for 2 years and represent a minimum of one county. Also since you are already represented by a CVB, you must demonstrate you are not being represented effectively. Happy holidays and let's chat more in January so I can fully answer any questions you may have. Jan Kemmerling Illinois Office of Tourism 217‐494‐5924 ‐ mobile 217‐785‐6351 ‐ office Summary Discussion of the Aurora Area Convention and Visitor’s Bureau (AACVB). Background This item was requested by Alderman Funkhouser. The City Council approved an intergovernmental agreement with Aurora, Batavia, Sandwich, Big Rock, Montgomery, North Aurora, and Sugar Grove for the AACVB in November 2012. That agreement is attached. The term of the agreement is December 2012 through December 2015, with two automatic one-year renewals in December 2015 and December 2016, unless the City notifies the AACVB of its intent to opt-out by October of each respective year. Accordingly, the City could opt out of the AACVB by providing notice to the AACVB anytime before October 15, 2015. Recommendation Staff seeks direction on the AACVB agreement. Memorandum To: City Council From: Bart Olson, City Administrator CC: Date: November 13, 2014 Subject: AACVB Agreement Resolution No. 2012- (:?q A RESOLUTION OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, APPROVING THE SIXTH AMENDED INTERGOVERNMENTAL COOPERATION AGREEMENT BE IT RESOLVED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, that the Sixth Amended Intergovernmental Cooperation Agreement is hereby approved and the Mayor is hereby authorized to execute and deliver same. BE IT FURTHER RESOLVED that this Resolution shall be in full force and effect from and after its passage and approval as provided by law. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this day of /p ntB EIL A.D. 2012. DE ""l CITY CLERK ROSE ANN SPEARS DIANE TEELING KEN KOCH V JACKIE MILSCHEWSKI CARLO COLOSIMO MARTY MUNNS V CHRIS FUNKHOUSER LARRY KOT V Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this 027 day of C)VE-4 6ef— 2012. MA OR Resolution No. 2012-01q Page 1 SIXTH AMENDED INTERGOVERNMENTAL COOPERATION AGREEMENT THIS SIXTH AMENDED INTERGOVERNMENTAL COOPERATION AGREEMENT ("Fifth Amewiyrent") made effective the 15th day of December 2012 by and between the cities of Aurora (hereinafter "Aui-ora"), Batavia (hereinafter "Batavia"), Plano hereinafter "Plano"), Sandwich (hereinafter "Sandwich") and Yorkville (hereinafter Yorkville") and the Villages of Big Rock (hereinafter "Bi(,, Rock"), Montgomery (hereinafter Montgomei.y"), North Aurora (hereinafter "North Aurora"), and Sugar Grove (hereinafter Sugar Grove"), all being municipal corporations of the State of Illinois (sometimes individually referred to herein as a "Municipality" and collectively referred to herein as the "Municipalities"). WITNESSETH: WHEREAS, effective December 15, 1987, Aurora, North Aurora, Sugar Grove and Montgomery, executed an Intergovernmental Cooperation Agreement (hereinafter the Intergovernmental Agreement"), which was subsequently joined by Oswego and Yorkville, for a five-year term beginning on December 15, 1987 and ending on December 15, 1992; and, WHEREAS, effective December 15, 1992, the Intergovernmental Agreement was amended by the Municipalities referenced therein extending the term from December 15, 1992 through December 15, 1997, with the exception of North Aurora, which only agreed to extend the term from December 15, 1992 through December 15, 1995; and, WHEREAS, effective December 15, 1995, a Second Amended Intergovernmental Agreement was executed for the sole purpose of North Aurora agreeing to extend the term of the Intergovernmental Agreement from December 15, 1995 through December- 15, 1997; and, WHEREAS, effective December 15, 1997, a Third Amended Intergovernmental Agreement was executed by the Municipalities referenced therein extending the term thereof from December 15, 1997 through December 15, 2002, which was subsequently joined by Plano; and, WHEREAS, effective December 15, 2002, a Fourth Amended Intergovernmental Agreement was executed by the Municipalities referenced therein extending the term thereof fi-om December 15, 2002 through December 15, 2007, which was subsequently joined by the City of Batavia, City of Sandwich and the Village of Big Rock; and, WHEREAS, effective December 15, 2007, a Fifth Amended Intergovernmental Agreement was executed by the Municipalities referenced therein extending the term thereof from December 15, 2007 through December 15, 2012; and, 1 WHEREAS, the Municipalities have agreed to a Sixth Amendment to the Intergovernmental Agreement extending the term thereof for five (5) years from December 15, 2012 through December 15, 2017. NOW, THEREFORE, the Municipalities, in consideration of the mutual covenants and agreements of the parties, do hereby and herein agree as follows: 1. That the term of the Intergovernmental Agreement shall be extended for five (5) years from December 15, 2012 through December 15, 2017 as between all of the Municipalities, other than Yorkville, for which the term of the Intergovernmental Agreement shall be extended for three (3) years from December 15, 2012 through December 14, 2015, and thereafter automatically renewable for an additional year (December 15, 2015 to December 14, 2016) unless Yorkville sends notice to the Municipalities on or before October 15, 2015 of its intention to terminate, and, if not terminated, automatically extended until December 15, 2017, unless Yorkville sends notices to the Municipalities on or before October 15, 2016, of its intention to terminate as of December 14, 2016. 2. That except as set forth in this Sixth Amendment and in the prior Anlendments thereto, the Intergovernmental Agreement shall remain in full force and effect as originally executed by the parties. IN WITNESS WHEREOF, the parties hereto have caused this Sixth Amendment to be executed by their appropriate officers effective as of the date first above written. CITY OF AURORA, a Municipal corporation ATTEST: City Clerk Mayor VILLAGE OF NORTH AURORA, a municipal corporation ATTEST: Village Clerk Village President VILLAGE OF SUGAR GROVE, a municipal corporation ATTEST: Village Clerk Village President VILLAGE OF MONTGOMERY,a municipal corporation ATTEST: Village Clerk Village President 2 UNITED CITY OF YORKVILLE, a municipal corporation ATTEST: lepa—r/City Clerk Mayor VILLAGE OF BIG ROCK, a Municipal corporation ATTEST: Village Clerk Village President CITY OF PLANO, a Municipal corporation ATTEST: City Clerk Mayor CITY OF SANDWICH, a Municipal corporation ATTEST: City Clerk Mayor CITY OF BATAVIA, a Municipal corporation ATTEST: City Clerk Mayor 3