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Administration Packet 2016 06-15-16 AGENDA ADMINISTRATION COMMITTEE MEETING Wednesday, June 15, 2016 6:00 p.m. City Hall Conference Room 800 Game Farm Road, Yorkville, IL Citizen Comments: Minutes for Correction/Approval: May 18, 2016 New Business: 1. ADM 2016-36 Monthly Budget Report for May 2016 2. ADM 2016-37 Monthly Treasurer’s Report for May 2016 3. ADM 2016-38 Cash Statement for April 2016 4. ADM 2016-39 Bills for Payment 5. ADM 2016-40 Monthly Website Report for May 2016 6. ADM 2016-41 Prevailing Wage Ordinance 7. ADM 2016-42 Clerk and Treasurer Referendum 8. ADM 2016-43 Home Rule Referendum Old Business: 1. ADM 2014-89 Aurora Area Convention and Visitors Bureau (AACVB) Agreement Additional Business: 2016/2017 City Council Goals - Administration Committee Goal Priority Staff “Municipal Building Needs and Planning” 3 Bart Olson & Rob Fredrickson “Capital Improvement Plan” 4 Bart Olson & Rob Fredrickson “Vehicle Replacement” 5 Bart Olson & Rob Fredrickson “Modernize City Code” 8 Bart Olson & Lisa Pickering “Staffing” 10 Bart Olson & Rob Fredrickson “YBSD Consolidation” 11 Bart Olson “Automation and Technology” 12 Bart Olson & Lisa Pickering “Strategic Planning” 13 Bart Olson “Flat Property Taxes” 13 Bart Olson & Rob Fredrickson “Decrease Property Taxes” 17 Bart Olson & Rob Fredrickson “Employee Salary Survey” 17 Bart Olson “Committee Restructure” 20 Bart Olson “Public Relations and Outreach” 21 Bart Olson “Consolidation and Shared Services” 22 Bart Olson “AACVB and Marketing” 24 Bart Olson United City of Yorkville 800 Game Farm Road Yorkville, Illinois 60560 Telephone: 630-553-4350 www.yorkville.il.us UNITED CITY OF YORKVILLE WORKSHEET ADMINISTRATION COMMITTEE Wednesday, June 15, 2016 6:00 PM City Hall Conference Room --------------------------------------------------------------------------------------------------------------------------------------- CITIZEN COMMENTS: --------------------------------------------------------------------------------------------------------------------------------------- --------------------------------------------------------------------------------------------------------------------------------------- MINUTES FOR CORRECTION/APPROVAL: --------------------------------------------------------------------------------------------------------------------------------------- 1. May 18, 2016 □ Approved __________ □ As presented □ With corrections --------------------------------------------------------------------------------------------------------------------------------------- NEW BUSINESS: --------------------------------------------------------------------------------------------------------------------------------------- 1. ADM 2016-36 Monthly Budget Report for May 2016 □ Moved forward to CC __________ consent agenda? Y N □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 2. ADM 2016-37 Monthly Treasurer’s Report for May 2016 □ Moved forward to CC __________ consent agenda? Y N □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 3. ADM 2016-38 Cash Statement for April 2016 □ Moved forward to CC __________ consent agenda? Y N □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 4. ADM 2016-39 Bills for Payment □ Moved forward to CC __________ consent agenda? Y N □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 5. ADM 2016-40 Monthly Website Report for May 2016 □ Moved forward to CC __________ consent agenda? Y N □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 6. ADM 2016-41 Prevailing Wage Ordinance □ Moved forward to CC __________ consent agenda? Y N □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 7. ADM 2016-42 Clerk and Treasurer Referendum □ Moved forward to CC __________ consent agenda? Y N □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 8. ADM 2016-43 Home Rule Referendum □ Moved forward to CC __________ consent agenda? Y N □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- OLD BUSINESS: --------------------------------------------------------------------------------------------------------------------------------------- 1. ADM 2014-89 Aurora Area Convention and Visitors Bureau (AACVB) Agreement □ Moved forward to CC __________ consent agenda? Y N □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- ADDITIONAL BUSINESS: --------------------------------------------------------------------------------------------------------------------------------------- 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 Tracking Number Minutes of the Administration Committee – May 18, 2016 Administration Committee – June 15, 2016 Majority Committee Approval Minute Taker Name Department Page 1 of 2 DRAFT UNITED CITY OF YORKVILLE ADMINISTRATION COMMITTEE MEETING Wednesday, May 18, 2016 6:00pm City Hall Conference Room Committee Members In Attendance: Chairman Jackie Milschewski Alderman Joel Frieders Alderman Seaver Tarulis Absent: Alderman Diane Teeling Other City Officials In Attendance: City Administrator Bart Olson Alderman Chris Funkhouser Finance Director Rob Fredrickson Administrative Intern Nicole Kathman Guests: None The meeting was called to order at 6:00pm by Chairman Jackie Milschewski. Citizen Comments: None Minutes for Correction/Approval: April 20, 2016 The minutes were approved as presented. New Business: 1. ADM 2016-29 Monthly Budget Report for April 2016 Mr. Olson said the report includes all 12 months, but additional bills will be received and final numbers are expected by the end of July. The auditors will be coming the first part of August. Alderman Frieders questioned that the budget was set at $14.2 million but, came in at $14.5 million. Some revenue will be journaled back to the appropriate month. Mr. Frieders also questioned some charges in the check register for meeting minutes (some being small) and also annual fees. Mr. Fredrickson commented that he has a list of recurring charges and includes comments in the spreadsheet cells. No further discussion. 2. ADM 2016-30 Monthly Treasurer's Report for April 2016 Mr. Fredrickson reported the following: $14,258,052 Projected Beginning Fund Balance $33,158,894 YTD Revenues $28,947,461 YTD Expenses $18,469,484 Projected Ending Fund Balance No further action. Page 2 of 2 3. ADM 2016-31 Cash Statement for March 2016 This is information only, no further action was taken. 4. ADM 2016-32 Bills for Payment This report is for information and moves forward to the Council agenda. 5. ADM 2016-33 Monthly Website Report for April 2016 Ms. Kathman said there were several inquiries for the e-recycle program and many downloads related to housing permits. No further action. 6. ADM 2016-34 EEI Hourly Rates for FY 17 This is an update to the hourly rates for the EEI contract. The increases varied, however, Alderman Funkhouser commented that the average increase is about 3%. This moves forward to the Council consent agenda for approval. 7. ADM 2016-35 Required Reporting to Municipality by Yorkville Pension Board Mr. Fredrickson said this is an annual report and summarizes the actuarial evaluation. Reports are done by an actuary hired by the City and also by the Department of Insurance and described in a memo he wrote. Both results show the pension funding is at 41%. No action is required and the report is for information. Updated numbers will be available this fall for the tax levy discussion. Alderman Frieders requested more basic explanations for future reports and Mr. Olson will prepare a Power Point report with this information. This moves forward to the City Council for information. Old Business: 1. ADM 2014-89 Aurora Area Convention and Visitors Bureau (AACVB) Agreement Proposals were received, including one from SMG which provided figures for separate and for joint studies for Oswego and Yorkville. Mr. Olson would like to move forward with a study by SMG and report back to the committee next month. Heritage Corridor has also provided the framework for an agreement. Yorkville would have buying power with them and also be able to use their creative department. Alderman Funkhouser and Mr. Olson have spoken with Aurora officials and an offer is expected from them as well. With these three options, Mr. Olson said a decision could be reached before the October deadline. Additional Business: None There was no further business and the meeting adjourned at 6:18pm. Respectfully transcribed by Marlys Young, Minute Taker 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 NB #1 Tracking Number ADM 2016-36 Monthly Budget Reports for May 2016 Administration Committee – June 15, 2016 Informational None May budget reports and income statements Rob Fredrickson Finance Name Department % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget GENERAL FUND REVENUES Taxes 01-000-40-00-4000PROPERTY TAXES 215,537 215,537 2,219,203 9.71% 01-000-40-00-4010 PROPERTY TAXES-POLICE PENSION 79,819 79,819 825,413 9.67% 01-000-40-00-4030MUNICIPAL SALES TAX187,072 187,072 2,800,920 6.68% 01-000-40-00-4035NON-HOME RULE SALES TAX136,263 136,263 2,157,300 6.32% 01-000-40-00-4040ELECTRIC UTILITY TAX- - 625,000 0.00% 01-000-40-00-4041NATURAL GAS UTILITY TAX- - 265,000 0.00% 01-000-40-00-4043EXCISE TAX30,202 30,202 390,000 7.74% 01-000-40-00-4044TELEPHONE UTILITY TAX695 695 8,000 8.69% 01-000-40-00-4045CABLE FRANCHISE FEES55,419 55,419 270,000 20.53% 01-000-40-00-4050HOTEL TAX6,432 6,432 76,000 8.46% 01-000-40-00-4055VIDEO GAMING TAX8,326 8,326 65,000 12.81% 01-000-40-00-4060AMUSEMENT TAX4,372 4,372 180,000 2.43% 01-000-40-00-4065ADMISSIONS TAX- - 120,000 0.00% 01-000-40-00-4070 BDDTAX -KENDALLMARKETPLACE 22016 22016 357000 617% UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 01-000-40-00-4070 BDD TAX - KENDALL MARKETPLACE 22,016 22,016 357,000 6.17% 01-000-40-00-4071BDD TAX - DOWNTOWN 6 6 4,000 0.16% 01-000-40-00-4072BDD TAX - COUNTRYSIDE 715 715 11,000 6.50% 01-000-40-00-4075AUTO RENTAL TAX 920 920 11,000 8.36% Intergovernmental 01-000-41-00-4100STATE INCOME TAX 105,827 105,827 1,725,942 6.13% 01-000-41-00-4105LOCAL USE TAX 29,082 29,082 397,644 7.31% 01-000-41-00-4110ROAD & BRIDGE TAX 15,979 15,979 150,000 10.65% 01-000-41-00-4120PERSONAL PROPERTY TAX 2,663 2,663 17,000 15.66% 01-000-41-00-4160FEDERAL GRANTS 1,796 1,796 10,000 17.96% 01-000-41-00-4168 STATE GRANT - TRF SIGNAL MAINT - - 12,000 0.00% 01-000-41-00-4170STATE GRANTS- - - 0.00% 01-000-41-00-4182MISC INTERGOVERNMENTAL- - 1,000 0.00% Licenses & Permits 01-000-42-00-4200LIQUOR LICENSE2,414 2,414 45,000 5.36% 01-000-42-00-4205OTHER LICENSES & PERMITS619 619 3,000 20.63% 01-000-42-00-4210BUILDING PERMITS36,618 36,618 130,000 28.17% Fines & Forfeits 01-000-43-00-4310CIRCUIT COURT FINES2,901 2,901 45,000 6.45% 01-000-43-00-4320 ADMINISTRATIVE ADJUDICATION 2,500 2,500 30,000 8.33% 01-000-43-00-4323OFFENDER REGISTRATION FEES120 120 225 53.33% 01-000-43-00-4325POLICE TOWS10,806 10,806 55,000 19.65% Charges for Service 01-000-44-00-4400GARBAGE SURCHARGE 1,020 1,020 1,251,675 0.08% 01-000-44-00-4405COLLECTION FEE - YBSD 13,874 13,874 150,000 9.25% 1 % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 01-000-44-00-4407LATE PENALTIES - GARBAGE 19 19 21,000 0.09% 01-000-44-00-4474POLICE SPECIAL DETAIL 800 800 500 160.00% Investment Earnings 01-000-45-00-4500INVESTMENT EARNINGS 1,134 1,134 5,000 22.69% Reimbursements 01-000-46-00-4601REIMB - LEGAL EXPENSES - - - 0.00% 01-000-46-00-4604REIMB - ENGINEERING EXPENSES - - 25,000 0.00% 01-000-46-00-4680REIMB - LIABILITY INSURANCE - - 5,000 0.00% 01-000-46-00-4685REIMB - CABLE CONSORTIUM - - 20,000 0.00% 01-000-46-00-4690REIMB - MISCELLANEOUS 7,278 7,278 5,000 145.57% Miscellaneous 01-000-48-00-4820RENTAL INCOME 605 605 7,000 8.64% 01-000-48-00-4845 DONATIONS - - 2,000 0.00% 01-000-48-00-4850MISCELLANEOUS INCOME 1,125 1,125 15,000 7.50% Other Financing Uses 01-000-49-00-4916 TRANSFER FROM CW MUNICIPAL BLDG - - 3,000 0.00% TOTAL REVENUES: GENERAL FUND984,975 984,975 14,516,822 6.79%TOTAL REVENUES: GENERAL FUND 984,975 984,975 14,516,822 6.79% ADMINISTRATION EXPENDITURES Salaries & Wages 01-110-50-00-5001SALARIES - MAYOR 825 825 11,000 7.50% 01-110-50-00-5002SALARIES - LIQUOR COMM 83 83 1,000 8.33% 01-110-50-00-5003SALARIES - CITY CLERK 583 583 11,000 5.30% 01-110-50-00-5004SALARIES - CITY TREASURER 83 83 6,500 1.28% 01-110-50-00-5005SALARIES - ALDERMAN 4,000 4,000 52,000 7.69% 01-110-50-00-5010SALARIES - ADMINISTRATION 27,526 27,526 336,039 8.19% 01-110-50-00-5015PART-TIME SALARIES 113 113 7,800 1.44% 01-110-50-00-5020OVERTIME 26 26 500 5.22% Benefits 01-110-52-00-5212 RETIREMENT PLAN CONTRIBUTION 2,946 2,946 37,405 7.88% 01-110-52-00-5214FICA CONTRIBUTION2,368 2,368 28,931 8.18% 01-110-52-00-5216GROUP HEALTH INSURANCE13,551 13,551 91,653 14.79% 01-110-52-00-5222GROUP LIFE INSURANCE39 39 445 8.70% 01-110-52-00-5223GROUP DENTAL INSURANCE440 440 6,178 7.13% 01-110-52-00-5224VISION INSURANCE60 60 721 8.33% Contractual Services 01-110-54-00-5410TUITION REIMBURSEMENT- - 15,000 0.00% 01-110-54-00-5412TRAINING & CONFERENCES1,935 1,935 12,000 16.13% 01-110-54-00-5415TRAVEL & LODGING836 836 9,000 9.29% 01-110-54-00-5426PUBLISHING & ADVERTISING - - 1,000 0.00% 01-110-54-00-5430PRINTING & DUPLICATION - - 5,500 0.00% 2 % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 01-110-54-00-5440TELECOMMUNICATIONS - - 16,000 0.00% 01-110-54-00-5448FILING FEES - - 500 0.00% 01-110-54-00-5451CODIFICATION - - 5,000 0.00% 01-110-54-00-5452POSTAGE & SHIPPING 21 21 4,000 0.53% 01-110-54-00-5460DUES & SUBSCRIPTIONS 8,394 8,394 17,000 49.37% 01-110-54-00-5462PROFESSIONAL SERVICES - - 29,600 0.00% 01-110-54-00-5473KENDALL AREA TRANSIT - - 25,000 0.00% 01-110-54-00-5480UTILITIES - - 24,421 0.00% 01-110-54-00-5485RENTAL & LEASE PURCHASE 175 175 2,400 7.30% 01-110-54-00-5488OFFICE CLEANING - - 17,500 0.00% Supplies 01-110-56-00-5610OFFICE SUPPLIES 174 174 10,000 1.74% 01-110-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE - - 850 0.00% TOTAL EXPENDITURES: ADMINISTRATION64,180 64,180 785,943 8.17% FINANCE EXPENDITURES Salaries & Wages 01-120-50-00-5010SALARIES & WAGES 16,948 16,948 233,718 7.25% Benefits 01-120-52-00-5212 RETIREMENT PLAN CONTRIBUTION 1,834 1,834 25,242 7.26% 01-120-52-00-5214FICA CONTRIBUTION1,289 1,289 17,694 7.28% 01-120-52-00-5216GROUP HEALTH INSURANCE3,972 3,972 34,003 11.68% 01-120-52-00-5222GROUP LIFE INSURANCE28 28 334 8.34% 01-120-52-00-5223DENTAL INSURANCE471 471 6,031 7.81% 01-120-52-00-5224VISION INSURANCE55 55 657 8.33% Contractual Services 01-120-54-00-5412TRAINING & CONFERENCES370 370 3,000 12.33% 01-120-54-00-5414AUDITING SERVICES- - 37,400 0.00% 01-120-54-00-5415TRAVEL & LODGING- - 1,500 0.00% 01-120-54-00-5430PRINTING & DUPLICATING- - 5,000 0.00% 01-120-54-00-5440TELECOMMUNICATIONS- - 1,200 0.00% 01-120-54-00-5452POSTAGE & SHIPPING84 84 1,300 6.48% 01-120-54-00-5460DUES & SUBSCRIPTIONS- - 800 0.00% 01-120-54-00-5462PROFESSIONAL SERVICES942 942 40,000 2.36% 01-120-54-00-5485RENTAL & LEASE PURCHASE215 215 2,500 8.60% Supplies 01-120-56-00-5610OFFICE SUPPLIES- - 2,700 0.00% 01-120-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE - - 750 0.00% TOTALEXPENDITURESFINANCE 26208 26208 413829 633%TOTAL EXPENDITURES: FINANCE 26,208 26,208 413,829 6.33% POLICE EXPENDITURES 3 % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 Salaries & Wages 01-210-50-00-5008SALARIES - POLICE OFFICERS 123,232 123,232 1,730,357 7.12% 01-210-50-00-5011 SALARIES - POLICE CHIEF & DEPUTIES 26,101 26,101 358,109 7.29% 01-210-50-00-5012SALARIES - SERGEANTS43,322 43,322 475,680 9.11% 01-210-50-00-5013SALARIES - POLICE CLERKS10,242 10,242 141,395 7.24% 01-210-50-00-5014SALARIES - CROSSING GUARD2,489 2,489 20,000 12.45% 01-210-50-00-5015PART-TIME SALARIES3,574 3,574 70,000 5.11% 01-210-50-00-5020OVERTIME3,742 3,742 111,000 3.37% Benefits 01-210-52-00-5212 RETIREMENT PLAN CONTRIBUTION 1,089 1,089 15,271 7.13% 01-210-52-00-5213EMPLOYER CONTRI - POL PEN79,819 79,819 825,413 9.67% 01-210-52-00-5214FICA CONTRIBUTION15,649 15,649 216,838 7.22% 01-210-52-00-5216GROUP HEALTH INSURANCE105,271 105,271 709,489 14.84% 01-210-52-00-5222GROUP LIFE INSURANCE275 275 3,541 7.75% 01-210-52-00-5223DENTAL INSURANCE4,118 4,118 56,584 7.28% 01-210-52-00-5224VISION INSURANCE492 492 6,279 7.84% Contractual Services 01-210-54-00-5410TUITION REIMBURSEMENT - - 31,096 0.00% 01-210-54-00-5411POLICE COMMISSION - - 4,000 0.00% 01-210-54-00-5412TRAINING & CONFERENCES 1,130 1,130 18,000 6.28% 01-210-54-00-5415TRAVEL & LODGING 50 50 10,000 0.50% 01-210-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK 4,469 4,469 53,633 8.33% 01-210-54-00-5426PUBLISHING & ADVERTISING- - 200 0.00% 01-210-54-00-5430PRINTING & DUPLICATING- - 4,500 0.00% 01-210-54-00-5440TELECOMMUNICATIONS- - 36,500 0.00% 01-210-54-00-5452POSTAGE & SHIPPING103 103 1,600 6.43% 01-210-54-00-5460DUES & SUBSCRIPTIONS80 80 1,350 5.93% 01-210-54-00-5462PROFESSIONAL SERVICES13,278 13,278 35,000 37.94% 01-210-54-00-5466LEGAL SERVICES- - 5,000 0.00% 01-210-54-00-5467ADJUDICATION SERVICES- - 20,000 0.00% 01-210-54-00-5469NEW WORLD LIVE SCAN- - 17,500 0.00% 01-210-54-00-5472KENDALL CO. JUVE PROBATION- - 4,000 0.00% 01-210-54-00-5484MDT - ALERTS FEE- - 7,000 0.00% 01-210-54-00-5485RENTAL & LEASE PURCHASE367 367 7,000 5.24% 01-210-54-00-5495 OUTSIDE REPAIR & MAINTENANCE - - 55,000 0.00% Supplies 01-210-56-00-5600WEARING APPAREL- - 20,000 0.00% 01-210-56-00-5610OFFICE SUPPLIES- - 4,500 0.00%0121056005610 OFFICE SUPPLIES 4,500 0.00% 01-210-56-00-5620OPERATING SUPPLIES - - 65,000 0.00% 4 % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 01-210-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE 2,086 2,086 12,000 17.38% 01-210-56-00-5640REPAIR & MAINTENANCE- - 6,500 0.00% 01-210-56-00-5650COMMUNITY SERVICES- - 3,000 0.00% 01-210-56-00-5690BALISTIC VESTS- - 4,200 0.00% 01-210-56-00-5695GASOLINE- - 80,250 0.00% 01-210-56-00-5696AMMUNITION- - 8,000 0.00% TOTAL EXPENDITURES: POLICE440,976 440,976 5,254,785 8.39% COMMUNITY DEVELOPMENT EXPENDITURES Salaries & Wages 01-220-50-00-5010SALARIES & WAGES28,208 28,208 333,980 8.45% 01-220-50-00-5015PART-TIME SALARIES2,448 2,448 48,000 5.10% Benefits 01-220-52-00-5212 RETIREMENT PLAN CONTRIBUTION 2,999 2,999 36,070 8.31% 01-220-52-00-5214FICA CONTRIBUTION2,247 2,247 28,597 7.86% 01-220-52-00-5216GROUP HEALTH INSURANCE14,957 14,957 90,833 16.47% 01-220-52-00-5222GROUP LIFE INSURANCE 37 37 445 8.34% 01-220-52-00-5223DENTAL INSURANCE 513 513 6,570 7.81% 01-220-52-00-5224VISION INSURANCE 61 61 732 8.33% Contractual Services 01-220-54-00-5412TRAINING & CONFERENCES - - 6,500 0.00% 01-220-54-00-5415TRAVEL & LODGING - - 4,000 0.00% 01-220-54-00-5426PUBLISHING & ADVERTISING - - 1,000 0.00% 01-220-54-00-5430PRINTING & DUPLICATING - - 2,500 0.00% 01-220-54-00-5440TELECOMMUNICATIONS - - 3,000 0.00% 01-220-54-00-5452POSTAGE & SHIPPING 25 25 1,000 2.47% 01-220-54-00-5459INSPECTIONS - - 5,000 0.00% 01-220-54-00-5460DUES & SUBSCRIPTIONS 575 575 2,000 28.75% 01-220-54-00-5462PROFESSIONAL SERVICES - - 41,000 0.00% 01-220-54-00-5466LEGAL SERVICES - - 2,500 0.00% 01-220-54-00-5485RENTAL & LEASE PURCHASE 261 261 3,000 8.70% 01-220-54-00-5486ECONOMIC DEVELOPMENT - - 113,100 0.00% Supplies 01-220-56-00-5610OFFICE SUPPLIES - - 1,500 0.00% 01-220-56-00-5620OPERATING SUPPLIES - - 3,000 0.00% 01-220-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE - - 3,500 0.00% 01-220-56-00-5645BOOKS & PUBLICATIONS- - 500 0.00% 01-220-56-00-5695GASOLINE- - 2,675 0.00% TOTAL EXPENDITURES: COMMUNITY DEVELP 52,331 52,331 741,002 7.06% 5 % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 PUBLIC WORKS - STREET OPERATIONS EXPENDITURES Salaries & Wages 01-410-50-00-5010SALARIES & WAGES 25,372 25,372 343,875 7.38% 01-410-50-00-5015PART-TIME SALARIES 561 561 8,100 6.93% 01-410-50-00-5020OVERTIME - - 15,000 0.00% Benefits 01-410-52-00-5212 RETIREMENT PLAN CONTRIBUTION 2,697 2,697 38,759 6.96% 01-410-52-00-5214FICA CONTRIBUTION1,903 1,903 27,245 6.98% 01-410-52-00-5216GROUP HEALTH INSURANCE20,614 20,614 124,755 16.52% 01-410-52-00-5222GROUP LIFE INSURANCE72 72 594 12.05% 01-410-52-00-5223DENTAL INSURANCE751 751 9,611 7.81% 01-410-52-00-5224VISION INSURNCE89 89 1,067 8.33% Contractual Services 01-410-54-00-5412TRAINING & CONFERENCES- - 3,000 0.00% 01-410-54-00-5415TRAVEL & LODGING10 10 2,000 0.51% 01-410-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK 3,750 3,750 45,000 8.33% 01-410-54-00-5435TRAFFIC SIGNAL MAINTENANCE - - 25,000 0.00% 01-410-54-00-5440TELECOMMUNICATIONS - - 3,000 0.00% 01-410-54-00-5455MOSQUITO CONTROL - - 7,352 0.00% 01-410-54-00-5458TREE & STUMP REMOVAL - - 20,000 0.00% 01-410-54-00-5462PROFESSIONAL SERVICES - - 3,500 0.00% 01-410-54-00-5482STREET LIGHTING - - 4,750 0.00% 01-410-54-00-5485RENTAL & LEASE PURCHASE 35 35 1,100 3.21% 01-410-54-00-5490 VEHICLE MAINTENANCE SERVICES - - 50,000 0.00% Supplies 01-410-56-00-5600WEARING APPAREL- - 4,631 0.00% 01-410-56-00-5620OPERATING SUPPLIES- - 11,025 0.00% 01-410-56-00-5626HANGING BASKETS- - 2,000 0.00% 01-410-56-00-5628 VEHICLE MAINTENANCE SUPPLIES - - 27,500 0.00% 01-410-56-00-5630SMALL TOOLS & EQUIPMENT- - 2,000 0.00% 01-410-56-00-5640REPAIR & MAINTENANCE7 7 20,000 0.04% 01-410-56-00-5695GASOLINE- - 25,680 0.00% TOTAL EXP: PUBLIC WORKS - STREET OPS55,861 55,861 826,544 6.76% PW - HEALTH & SANITATION EXPENDITURES Contractual Services 01-540-54-00-5441GARBAGE SRVCS - SR SUBSIDY- - 36,000 0.00% 01-540-54-00-5442GARBAGE SERVICES- - 1,251,675 0.00% 6 % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 01-540-54-00-5443LEAF PICKUP - - 6,000 0.00% TOTAL EXPENDITURES: HEALTH & SANITATION - - 1,293,675 0.00% ADMINISTRATIVE SERVICES EXPENDITURES Salaries & Wages 01-640-50-00-5092POLICE SPECIAL DETAIL WAGES 800 800 500 160.00% Benefits 01-640-52-00-5230UNEMPLOYMENT INSURANCE 2,522 2,522 20,000 12.61% 01-640-52-00-5231LIABILITY INSURANCE 63,511 63,511 293,958 21.61% 01-640-52-00-5240RETIREES - GROUP HEALTH INS 9,736 9,736 35,725 27.25% 01-640-52-00-5241RETIREES - DENTAL INSURANCE 46 46 539 8.55% 01-640-52-00-5242RETIREES - VISION INSURANCE 6 6 75 8.28% 01-640-54-00-5418PURCHASING SERVICES - - 50,000 0.00% Contractual Services 01-640-54-00-5428UTILITY TAX REBATE - - 14,375 0.00% 01-640-54-00-5439AMUSEMENT TAX REBATE - - 55,000 0.00% 01-640-54-00-5449KENCOM - - 75,000 0.00%0164054005449 KENCOM 75,000 0.00% 01-640-54-00-5450INFORMATION TECH SRVCS- - 80,000 0.00% 01-640-54-00-5456CORPORATE COUNSEL- - 127,339 0.00% 01-640-54-00-5461LITIGATION COUNSEL- - 120,000 0.00% 01-640-54-00-5463SPECIAL COUNSEL- - 25,000 0.00% 01-640-54-00-5465ENGINEERING SERVICES- - 390,000 0.00% 01-640-54-00-5475CABLE CONSORTIUM FEE- - 85,000 0.00% 01-640-54-00-5481HOTEL TAX REBATES- - 68,400 0.00% 01-640-54-00-5491CITY PROPERTY TAX REBATE- - 1,500 0.00% 01-640-54-00-5492SALES TAX REBATES- - 913,949 0.00% 01-640-54-00-5493BUSINESS DISTRICT REBATES22,737 22,737 372,000 6.11% 01-640-54-00-5494ADMISSIONS TAX REBATE- - 120,000 0.00% 01-640-54-00-5499BAD DEBT- - 2,500 0.00% Supplies 01-640-56-00-5625REIMBURSEABLE REPAIRS- - 5,000 0.00% Other Financing Uses 01-640-99-00-9915TRANSFER TO MOTOR FUEL TAX25,023 25,023 25,023 0.00% 01-640-99-00-9916 TRANSFER TO CW BLDG & GROUNDS 4,125 4,125 49,500 8.33% 01-640-99-00-9942TRANSFER TO DEBT SERVICE22,348 22,348 268,178 8.33% 01-640-99-00-9952TRANSFER TO SEWER94,504 94,504 1,134,052 8.33% 01-640-99-00-9979 TRANSFER TO PARK & RECREATION 93,220 93,220 1,118,638 8.33% 01-640-99-00-9982TRANSFER TO LIBRARY OPS5,276 5,276 36,068 14.63% 7 % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 TOTAL EXPENDITURES: ADMIN SERVICES 343,854 343,854 5,487,319 6.27% TOTAL FUND REVENUES 984,975 984,975 14,516,822 6.79% TOTAL FUND EXPENDITURES 983,409 983,409 14,803,097 6.64% FUND SURPLUS (DEFICIT)1,566 1,566 (286,275) FOX HILL SSA REVENUES 11-000-40-00-4000PROPERTY TAXES 847 847 7,073 11.98% 11-000-45-00-4500INVESTMENT EARNINGS - - - 0.00% TOTAL REVENUES: FOX HILL SSA 847 847 7,073 11.98% FOX HILL SSA EXPENDITURES 11-111-54-00-5495 OUTSIDE REPAIR & MAINTENANCE - - 4,833 0.00% TOTAL FUND REVENUES847 847 7,073 11.98% TOTAL FUND EXPENDITURES- - 4,833 0.00% FUND SURPLUS (DEFICIT)847 847 2,240 SUNFLOWER SSA REVENUES 12-000-40-00-4000PROPERTY TAXES 1,807 1,807 20,392 8.86% 12-000-45-00-4500INVESTMENT EARNINGS - - - 0.00% TOTAL REVENUES: SUNFLOWER SSA 1,807 1,807 20,392 8.86% SUNFLOWER SSA EXPENDITURES 12-112-54-00-5416POND MAINTENANCE - - 6,000 0.00% 12-112-54-00-5495 OUTSIDE REPAIR & MAINTENANCE - - 11,534 0.00% TOTAL FUND REVENUES1,807 1,807 20,392 8.86% TOTAL FUND EXPENDITURES- - 17,534 0.00% FUND SURPLUS (DEFICIT)1,807 1,807 2,858 MOTOR FUEL TAX REVENUES 15-000-41-00-4112MOTOR FUEL TAX38,509 38,509 438,254 8.79% 15-000-41-00-4113MFT HIGH GROWTH- - 41,000 0.00% 15-000-41-00-4168 STATE GRANT - TRAFFIC SIGNAL MAINT - - 8,000 0.00% 15-000-45-00-4500INVESTMENT EARNINGS179 179 300 59.75% 15-000-49-00-4901TRANSFER FROM GENERAL25,023 25,023 25,023 100.00% TOTAL REVENUES: MOTOR FUEL TAX 63,712 63,712 512,577 12.43% 8 % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 MOTOR FUEL TAX EXPENDITURES Contractual Services 15-155-54-00-5438SALT STORAGE - - 7,500 0.00% 15-155-54-00-5482STREET LIGHTING - - 116,293 0.00% Supplies 15-155-56-00-5618SALT - - 140,000 0.00% 15-155-56-00-5619SIGNS - - 15,000 0.00% 15-155-56-00-5633COLD PATCH - - 19,000 0.00% 15-155-56-00-5634HOT PATCH - - 19,000 0.00% Capital Outlay 15-155-60-00-6004BASELINE ROAD BRIDGE REPAIRS - - 50,000 0.00% 15-155-60-00-6025 ROADS TO BETTER ROADS PROGRAM - - 300,000 0.00% 15-155-60-00-6079ROUTE 47 EXPANSION12,298 12,298 73,787 16.67% TOTAL FUND REVENUES63,712 63,712 512,577 12.43% TOTAL FUND EXPENDITURES12,298 12,298 740,580 1.66% FUND SURPLUS (DEFICIT)51,414 51,414 (228,003) FUND SURPLUS (DEFICIT)51,414 51,414 (228,003) CITY-WIDE CAPITAL REVENUES Intergovernmental 23-000-41-00-4161 FEDERAL GRANT - ITEP DOWNTOWN - - 4,000 0.00% 23-000-41-00-4178 FEDERAL GRANT - ITEP KENNEDY RD TRAIL - - 114,160 0.00% 23-000-41-00-4188 STATE GRANT-EDP WRIGLEY (RTE 47)52,076 52,076 655,062 7.95% Licenses & Permits 23-000-42-00-4214DEVELOPMENT FEES- - 6,000 0.00% 23-000-42-00-4216BUILD PROGRAM PERMIT- - - 0.00% 23-000-42-00-4218 DEVELOPMENT FEES - MUNICIPAL BLDG 150 150 3,000 5.00% 23-000-42-00-4222ROAD CONTRIBUTION FEE8,000 8,000 15,000 53.33% Charges for Service 23-000-44-00-4440ROAD INFRASTRUCTURE FEE 634 634 681,600 0.09% Investment Earnings 23-000-45-00-4500INVESTMENT EARNINGS 170 170 600 28.37% Reimbursements 23-000-46-00-4660REIMB - PUSH FOR THE PATH - - 294,740 0.00% 23-000-46-00-4690REIMB - MISCELLANEOUS 2,200 2,200 - 0.00% Other Financing Sources 23-000-49-00-4916 TRANSFER FROM GENERAL-CW B&G 4,125 4,125 49,500 8.33% TOTAL REVENUES: CITY-WIDE CAPITAL 67,355 67,355 1,823,662 3.69% CW MUNICIPAL BUILDING EXPENDITURES 23-216-54-00-5405BUILD PROGRAM - - - 0.00% 23-216-54-00-5446 PROPERTY & BLDG MAINT SERVICES - - 34,500 0.00% 9 % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 23-216-56-00-5656 PROPERTY & BLDG MAINT SUPPLIES 2,076 2,076 15,000 13.84% 23-216-99-00-9901TRANSFER TO GENERAL- - 3,000 0.00% CITY-WIDE CAPITAL EXPENDITURES Contractual Services 23-230-54-00-5405BUILD PROGRAM- - - 0.00% 23-230-54-00-5465ENGINEERING SERVICES- - 25,000 0.00% 23-230-54-00-5498PAYING AGENT FEES- - 525 0.00% 23-230-54-00-5499BAD DEBT- - 1,200 0.00% Capital Outlay 23-230-60-00-6009WRIGLEY (RTE 47) EXPANSION- - 655,062 0.00% 23-230-60-00-6018 GREENBRIAR POND NATURALIZATION - - 4,000 0.00% 23-230-60-00-6025 ROAD TO BETTER ROADS PROGRAM - - 950,000 0.00% 23-230-60-00-6041SIDEWALK CONSTRUCTION- - 12,500 0.00% 23-230-60-00-6048 DOWNTOWN STREETSCAPE IMPROVEMENT - - 5,000 0.00% 23-230-60-00-6059 US RT34(IL47/ORCHARD RD)PROJECT - - 92,846 0.00% 23-230-60-00-6073GAME FARM ROAD PROJECT - - 415,000 0.00% 23-230-60-00-6082 COUNTRYSIDE PKY IMPROVEMENTS - - 770,000 0.00% 23-230-60-00-6094ITEP KENNEDY RD BIKE TRAIL- - 408,900 0.00% 2014A Bond 23-230-78-00-8000PRINCIPAL PAYMENT - - 185,000 0.00% 23-230-78-00-8050INTEREST PAYMENT 72,069 72,069 144,138 50.00% Kendall County Loan - River Road Bridge 23-230-97-00-8000PRINCIPAL PAYMENT - - 75,000 0.00% TOTAL FUND REVENUES 67,355 67,355 1,823,662 3.69% TOTAL FUND EXPENDITURES 74,145 74,145 3,796,671 1.95% FUND SURPLUS (DEFICIT)(6,789) (6,789) (1,973,009) VEHICLE & EQUIPMENT REVENUE Licenses & Permits 25-000-42-00-4215 DEVELOPMENT FEES - POLICE CAPITAL 2,100 2,100 7,000 30.00% 25-000-42-00-4216BUILD PROGRAM PERMITS340 340 - 0.00% 25-000-42-00-4218ENGINEERING CAPITAL FEE500 500 3,000 16.67% 25-000-42-00-4219 DEVELOPMENT FEES - PW CAPITAL 4,960 4,960 15,000 33.07% 25-000-42-00-4220 DEVELOPMENT FEES - PARK CAPITAL 250 250 1,000 25.00% Fines & Forfeits 25-000-43-00-4315DUI FINES1,146 1,146 7,000 16.38% 25-000-43-00-4316ELECTRONIC CITATION FEES36 36 700 5.14% 25-000-43-00-4340SEIZED VEHICLE PROCEEDS - - 2,500 0.00% 10 % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 Charges for Service 25-000-44-00-4418MOWING INCOME - - 3,000 0.00% 25-000-44-00-4420POLICE CHARGEBACK 4,469 4,469 53,633 8.33% 25-000-44-00-4421PUBLIC WORKS CHARGEBACK 3,750 3,750 45,000 8.33% Investment Earnings - 25-000-45-00-4522 INVESTMENT EARNINGS - PARK CAPITAL 1 1 50 2.16% Miscellaneous 25-000-48-00-4854MISC INCOME - PW CAPITAL- - 2,000 0.00% 25-000-49-00-4920 SALE OF CAPITAL ASSETS - POLICE CAPITAL - - 1,000 0.00% TOTAL REVENUES: VEHICLE & EQUIPMENT17,553 17,553 140,883 12.46% VEHICLE & EQUIPMENT EXPENDITURES POLICE CAPITAL EXPENDITURES Contractual Services 25-205-54-00-5405BUILD PROGRAM- - - 0.00% 25-205-54-00-5462PROFESSIONAL SERVICES- - 833 0.00% 25-205-54-00-5495 OUTSIDE REPAIR & MAINTENANCE - - 16,000 0.00% Capital Outlay 25-205-60-00-6070VEHICLES - - 55,000 0.00% TOTAL EXPENDITURES: POLICE CAPITAL - - 71,833 0.00% PUBLIC WORKS CAPITAL EXPENDITURES Contractual Services 25-215-54-00-5405BUILD PROGRAM 340 340 - 0.00% 25-215-54-00-5448FILING FEES - - 1,750 0.00% Supplies 25-215-56-00-5620OPERATING SUPPLIES - - 2,000 0.00% Capital Outlay 25-215-60-00-6070VEHICLES - - 45,000 0.00% 185 Wolf Street Building 25-215-92-00-8000PRINCIPAL PAYMENT 3,383 3,383 41,430 8.17% 25-215-92-00-8050INTEREST PAYMENT 2,518 2,518 29,385 8.57% TOTAL EXPENDITURES: PW CAPITAL 6,241 6,241 119,565 5.22% PARK & RECREATION CAPITAL EXPENDITURES Contractual Services 25-225-54-00-5405BUILD PROGRAM - - - 0.00% 11 % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 185 Wolf Street Building 25-225-92-00-8000PRINCIPAL PAYMENT 106 106 1,298 8.17% 25-225-92-00-8050INTEREST PAYMENT 79 79 921 8.57% TOTAL EXPENDITURES: PARK & REC CAPITAL 185 185 2,219 8.33% TOTAL FUND REVENUES17,553 17,553 140,883 12.46% TOTAL FUND EXPENDITURES6,426 6,426 193,617 3.32% FUND SURPLUS (DEFICIT)11,127 11,127 (52,734) DEBT SERVICE REVENUES 42-000-40-00-4000PROPERTY TAXES - 2014B BOND4,596 4,596 47,497 9.68% 42-000-42-00-4208 RECAPTURE FEES-WATER & SEWER 225 225 5,000 4.50% 42-000-42-00-4216BUILD PROGRAM PERMITS- - - 0.00% 42-000-45-00-4500INVESTMENT EARNINGS- - - 0.00% 42-000-49-00-4901TRANSFER FROM GENERAL22,348 22,348 268,178 8.33% TOTAL REVENUES: DEBT SERVICE 27,169 27,169 320,675 8.47%TOTAL REVENUES: DEBT SERVICE 27,169 27,169 320,675 8.47% DEBT SERVICE EXPENDITURES 42-420-54-00-5405BUILD PROGRAM- - - 0.00% 42-420-54-00-5498PAYING AGENT FEES- - 525 0.00% 2014B Refunding Bond 42-420-79-00-8000PRINCIPAL PAYMENT - - 270,000 0.00% 42-420-79-00-8050INTEREST PAYMENT - - 50,150 0.00% TOTAL FUND REVENUES 27,169 27,169 320,675 8.47% TOTAL FUND EXPENDITURES - - 320,675 0.00% FUND SURPLUS (DEFICIT)27,169 27,169 - WATER FUND REVENUES Licenses & Permits 51-000-42-00-4216BUILD PROGRAM PERMIT 5,660 5,660 - 0.00% Charges for Service 51-000-44-00-4424WATER SALES 5,152 5,152 2,783,000 0.19% 51-000-44-00-4425BULK WATER SALES - - 500 0.00% 51-000-44-00-4426LATE PENALTIES - WATER 156 156 90,000 0.17% 51-000-44-00-4430WATER METER SALES 4,350 4,350 35,000 12.43% 51-000-44-00-4440WATER INFRASTRUCTURE FEE 574 574 702,900 0.08% 51-000-44-00-4450WATER CONNECTION FEE 4,400 4,400 50,000 8.80% InvestmentEarningsInvestment Earnings 51-000-45-00-4500INVESTMENT EARNINGS 857 857 1,000 85.73% 12 % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 Miscellaneous 51-000-46-00-4690REIMB - MISCELLANEOUS 25,550 25,550 - 0.00% 51-000-48-00-4820RENTAL INCOME 4,825 4,825 57,433 8.40% Other Financing Sources 51-000-49-00-4952TRANSFER FROM SEWER 6,256 6,256 75,075 8.33% TOTAL REVENUES: WATER FUND 57,782 57,782 3,794,908 1.52% WATER OPERATIONS EXPENSES Salaries & Wages 51-510-50-00-5010SALARIES & WAGES 27,558 27,558 375,044 7.35% 51-510-50-00-5015PART-TIME SALARIES 594 594 29,800 1.99% 51-510-50-00-5020OVERTIME 495 495 12,000 4.13% Benefits 51-510-52-00-5212 RETIREMENT PLAN CONTRIBUTION 2,982 2,982 41,801 7.13% 51-510-52-00-5214FICA CONTRIBUTION2,070 2,070 30,854 6.71% 51-510-52-00-5216GROUP HEALTH INSURANCE21,251 21,251 139,623 15.22% 51-510-52-00-5222GROUP LIFE INSURANCE59 59 705 8.34% 51-510-52-00-5223DENTAL INSURANCE 762 762 9,757 7.81% 51-510-52-00-5224VISION INSURANCE 94 94 1,131 8.33% 51-510-52-00-5230UNEMPLOYMENT INSURANCE 241 241 2,000 12.03% 51-510-52-00-5231LIABILITY INSURANCE 5,482 5,482 26,622 20.59% Contractual Services 51-510-54-00-5405BUILD PROGRAM 5,660 5,660 - 0.00% 51-510-54-00-5412TRAINING & CONFERENCES - - 6,500 0.00% 51-510-54-00-5415TRAVEL & LODGING - - 1,600 0.00% 51-510-54-00-5426PUBLISHING & ADVERTISING - - 1,000 0.00% 51-510-54-00-5429WATER SAMPLES - - 14,000 0.00% 51-510-54-00-5430PRINTING & DUPLICATING - - 3,300 0.00% 51-510-54-00-5440TELECOMMUNICATIONS - - 24,500 0.00% 51-510-54-00-5445TREATMENT FACILITY SERVICES - - 112,000 0.00% 51-510-54-00-5448FILING FEES - - 6,500 0.00% 51-510-54-00-5452POSTAGE & SHIPPING 74 74 19,000 0.39% 51-510-54-00-5460DUES & SUBSCRIPTIONS - - 1,600 0.00% 51-510-54-00-5462PROFESSIONAL SERVICES 1,796 1,796 21,500 8.35% 51-510-54-00-5466LEGAL SERVICES - - 2,000 0.00% 51-510-54-00-5480UTILITIES - - 280,132 0.00% 51-510-54-00-5483JULIE SERVICES - - 5,000 0.00% 51-510-54-00-5485RENTAL & LEASE PURCHASE 35 35 1,000 3.53% 5151054005490 VEHICLEMAINTENANCESERVICES 15000 000%51-510-54-00-5490 VEHICLE MAINTENANCE SERVICES - - 15,000 0.00% 51-510-54-00-5495 OUTSIDE REPAIR & MAINTENANCE - - 19,000 0.00% 13 % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 51-510-54-00-5498PAYING AGENT FEES 589 589 2,295 25.64% 51-510-54-00-5499BAD DEBT - - 9,000 0.00% Supplies 51-510-56-00-5600WEARING APPAREL - - 4,410 0.00% 51-510-56-00-5620OPERATING SUPPLIES - - 16,750 0.00% 51-510-56-00-5628 VEHICLE MAINTENANCE SUPPLIES - - 10,000 0.00% 51-510-56-00-5630SMALL TOOLS & EQUIPMENT- - 2,000 0.00% 51-510-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE - - 2,000 0.00% 51-510-56-00-5638TREATMENT FACILITY SUPPLIES- - 173,250 0.00% 51-510-56-00-5640REPAIR & MAINTENANCE- - 15,000 0.00% 51-510-56-00-5664METERS & PARTS- - 46,000 0.00% 51-510-56-00-5665JULIE SUPPLIES124 124 1,500 8.26% 51-510-56-00-5695GASOLINE- - 26,750 0.00% Capital Outlay 51-510-60-00-6025 ROAD TO BETTER ROADS PROGRAM - - 250,000 0.00% 51-510-60-00-6059 US34 (IL RT47/ORCHARD) PROJECT - - 22,124 0.00% 51-510-60-00-6060EQUIPMENT - - 5,000 0.00% 51-510-60-00-6066RTE 71 WATERMAIN RELOCATION - - 5,000 0.00% 51-510-60-00-6070VEHICLES - - 63,000 0.00% 51-510-60-00-6079ROUTE 47 EXPANSION 32,924 32,924 197,544 16.67% 51-510-60-00-6082 COUNTRYSIDE PKY IMPROVEMENTS 249,183 249,183 2,940,000 8.48% 2015A Bond 51-510-77-00-8000PRINCIPAL PAYMENT- - 73,540 0.00% 51-510-77-00-8050INTEREST PAYMENT 146,066 146,066 229,137 63.75% 2007A Bond 51-510-83-00-8000PRINCIPAL PAYMENT- - 15,000 0.00% 51-510-83-00-8050INTEREST PAYMENT - - 121,163 0.00% 2003 Debt Certificates 51-510-86-00-8000PRINCIPAL PAYMENT- - 100,000 0.00% 51-510-86-00-8050INTEREST PAYMENT - - 21,450 0.00% 2006A Refunding Debt Certificates 51-510-87-00-8000PRINCIPAL PAYMENT- - 460,000 0.00% 51-510-87-00-8050INTEREST PAYMENT - - 155,206 0.00% IEPA Loan L17-156300 51-510-89-00-8000PRINCIPAL PAYMENT- - 96,923 0.00% 51-510-89-00-8050INTEREST PAYMENT - - 28,108 0.00% 14 % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 2014C Refunding Bond 51-510-94-00-8000PRINCIPAL PAYMENT - - 120,000 0.00% 51-510-94-00-8050INTEREST PAYMENT - - 30,150 0.00% TOTAL FUND REVENUES 57,782 57,782 3,794,908 1.52% TOTAL FUND EXPENSES 498,039 498,039 6,445,269 7.73% FUND SURPLUS (DEFICIT)(440,257) (440,257) (2,650,361) SEWER FUND REVENUES Licenses & Permits 52-000-42-00-4216BUILD PROGRAM PERMIT 4,000 4,000 - 0.00% Charges for Service 52-000-44-00-4435SEWER MAINTENANCE FEES 701 701 837,942 0.08% 52-000-44-00-4440SEWER INFRASTRUCTURE FEE 321 321 340,000 0.09% 52-000-44-00-4455SW CONNECTION FEES - OPS 2,200 2,200 2,000 110.00% 52-000-44-00-4456SW CONNECTION FEES - CAPITAL 1,800 1,800 7,000 25.71% 5200044004462 LATEPENALTIESSEWER 21 21 13000 016%52-000-44-00-4462 LATE PENALTIES - SEWER 21 21 13,000 0.16% 52-000-44-00-4465RIVER CROSSING FEES 150 150 - 0.00% Investment Earnings 52-000-45-00-4500INVESTMENT EARNINGS 144 144 1,000 14.41% Miscellaneous 52-000-46-00-4670REIMB - I & I REDUCTIONS - - 200,000 0.00% 52-000-46-00-4690REIMB - MISCELLANEOUS 8,050 8,050 - 0.00% Other Financing Sources 52-000-49-00-4901TRANSFER FROM GENERAL 94,504 94,504 1,134,052 8.33% TOTAL REVENUES: SEWER FUND 111,892 111,892 2,534,994 4.41% SEWER OPERATIONS EXPENSES Salaries & Wages 52-520-50-00-5010SALARIES & WAGES 15,770 15,770 214,289 7.36% 52-520-50-00-5020OVERTIME - - 2,000 0.00% Benefits 52-520-52-00-5212 RETIREMENT PLAN CONTRIBUTION 1,692 1,692 23,359 7.24% 52-520-52-00-5214FICA CONTRIBUTION1,187 1,187 16,175 7.34% 52-520-52-00-5216GROUP HEALTH INSURANCE9,174 9,174 51,144 17.94% 52-520-52-00-5222GROUP LIFE INSURANCE31 31 371 8.34% 52-520-52-00-5223DENTAL INSURANCE364 364 4,658 7.81% 52-520-52-00-5224VISION INSURANCE46 46 552 8.33% 52-520-52-00-5230UNEMPLOYMENT INSURANCE- - 1,000 0.00% 52-520-52-00-5231LIABILITY INSURANCE2,953 2,953 12,995 22.72%5252052005231 LIABILITY INSURANCE 2,953 2,953 12,995 22.72% Contractual Services 52-520-54-00-5405BUILD PROGRAM 4,000 4,000 - 0.00% 15 % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 52-520-54-00-5412TRAINING & CONFERENCES - - 3,300 0.00% 52-520-54-00-5415TRAVEL & LODGING - - 500 0.00% 52-520-54-00-5430PRINTING & DUPLICATING - - 1,700 0.00% 52-520-54-00-5440TELECOMMUNICATIONS - - 2,500 0.00% 52-520-54-00-5444LIFT STATION SERVICES - - 37,433 0.00% 52-520-54-00-5462PROFESSIONAL SERVICES 589 589 8,000 7.36% 52-520-54-00-5480UTILITIES - - 31,800 0.00% 52-520-54-00-5485RENTAL & LEASE PURCHASE 35 35 1,000 3.53% 52-520-54-00-5490 VEHICLE MAINTENANCE SERVICES - - 12,000 0.00% 52-520-54-00-5495 OUTSIDE REPAIR & MAINTENANCE (5,840) (5,840) 16,000 -36.50% 52-520-54-00-5498PAYING AGENT FEES - - 2,980 0.00% 52-520-54-00-5499BAD DEBT - - 2,250 0.00% Supplies 52-520-56-00-5600WEARING APPAREL 171 171 2,756 6.20% 52-520-56-00-5610OFFICE SUPPLIES - - 2,000 0.00% 52-520-56-00-5613 LIFTSTATIONMAINTENANCE 502 502 12000 419%52-520-56-00-5613 LIFT STATION MAINTENANCE 502 502 12,000 4.19% 52-520-56-00-5620OPERATING SUPPLIES 117 117 5,000 2.34% 52-520-56-00-5628 VEHICLE MAINTENANCE SUPPLIES - - 2,000 0.00% 52-520-56-00-5630SMALL TOOLS & EQUIPMENT- - 2,500 0.00% 52-520-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE - - 1,200 0.00% 52-520-56-00-5640REPAIR & MAINTENANCE5 5 30,000 0.02% 52-520-56-00-5695GASOLINE- - 26,750 0.00% Capital Outlay 52-520-60-00-6025 ROAD TO BETTER ROADS PROGRAM - - 200,000 0.00% 52-520-60-00-6028SANITARY SEWER LINING- - 200,000 0.00% 52-520-60-00-6059 US34 (IL RT47/ORCHARD) PROJECT - - 1,267 0.00% 52-520-60-00-6079ROUTE 47 EXPANSION9,836 9,836 59,015 16.67% Developer Commitments - Lennar 52-520-75-00-7500 LENNAR-RAINTREE SW RECAPTURE - - 33,872 0.00% 2004B Bond 52-520-84-00-8000PRINCIPAL PAYMENT- - 410,000 0.00% 52-520-84-00-8050INTEREST PAYMENT - - 52,000 0.00% 2003 IRBB Debt Certificates 52-520-90-00-8000PRINCIPAL PAYMENT- - 115,000 0.00% 52-520-90-00-8050INTEREST PAYMENT - - 47,755 0.00% 2011 Refunding Bond 52-520-92-00-8000PRINCIPAL PAYMENT- - 745,000 0.00% 52-520-92-00-8050INTEREST PAYMENT - - 389,052 0.00% 16 % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 IEPA Loan L17-115300 52-520-96-00-8000PRINCIPAL PAYMENT - - 98,353 0.00% 52-520-96-00-8050INTEREST PAYMENT - - 8,697 0.00% Other Financing Uses 52-520-99-00-9951TRANSFER TO WATER 6,256 6,256 75,075 8.33% TOTAL FUND REVENUES 111,892 111,892 2,534,994 4.41% TOTAL FUND EXPENSES 46,890 46,890 2,965,298 1.58% FUND SURPLUS (DEFICIT)65,003 65,003 (430,304) LAND CASH REVENUES 72-000-41-00-4175 OSLAD GRANT-RIVERFRONT PARK - - 400,000 0.00% 72-000-42-00-4216BUILD PROGRAM PERMITS- - - 0.00% 72-000-46-00-4655REIMB-GRANDE RESERVE PARK- - 50,000 0.00% 72-000-47-00-4703AUTUMN CREEK- - 30,000 0.00% 72-000-47-00-4704BLACKBERRY WOODS568 568 5,000 11.36% 72-000-47-00-4708COUNTRY HILLS 769 769 2,000 38.45% 72-000-47-00-4736BRIARWOOD - - 2,000 0.00% TOTAL REVENUES: LAND CASH 1,337 1,337 489,000 0.27% LAND CASH EXPENDITURES 72-720-54-00-5405BUILD PROGRAM - - - 0.00% 72-720-60-00-6032MOSER HOLDING COSTS - - 13,000 0.00% 72-720-60-00-6045RIVERFRONT PARK 4,349 4,349 365,855 1.19% 72-720-60-00-6046GRANDE RESERVE PARK A - - 75,000 0.00% TOTAL FUND REVENUES 1,337 1,337 489,000 0.27% TOTAL FUND EXPENDITURES 4,349 4,349 453,855 0.96% FUND SURPLUS (DEFICIT)(3,012) (3,012) 35,145 PARK & RECREATION REVENUES Charges for Service 79-000-44-00-4402SPECIAL EVENTS 35,550 35,550 80,000 44.44% 79-000-44-00-4403CHILD DEVELOPMENT 12,345 12,345 100,000 12.35% 79-000-44-00-4404ATHLETICS AND FITNESS 25,908 25,908 145,000 17.87% 79-000-44-00-4441CONCESSION REVENUE 9,029 9,029 30,000 30.10% Investment Earnings 79-000-45-00-4500INVESTMENT EARNINGS 28 28 350 7.93% ReimbursementsReimbursements 79-000-46-00-4690REIMB - MISCELLANEOUS - - - 0.00% 17 % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 Miscellaneous 79-000-48-00-4820RENTAL INCOME 43,245 43,245 50,000 86.49% 79-000-48-00-4825PARK RENTALS 2,212 2,212 5,000 44.24% 79-000-48-00-4843HOMETOWN DAYS 1,100 1,100 108,000 1.02% 79-000-48-00-4846SPONSORSHIPS & DONATIONS 11,277 11,277 15,000 75.18% 79-000-48-00-4850MISCELLANEOUS INCOME - - 3,000 0.00% Other Financing Sources 79-000-49-00-4901TRANSFER FROM GENERAL 93,220 93,220 1,118,638 8.33% TOTAL REVENUES: PARK & RECREATION 233,914 233,914 1,654,988 14.13% PARKS DEPARTMENT EXPENDITURES Salaries & Wages 79-790-50-00-5010SALARIES & WAGES 31,042 31,042 405,322 7.66% 79-790-50-00-5015PART-TIME SALARIES 1,791 1,791 40,178 4.46% 79-790-50-00-5020OVERTIME 155 155 3,000 5.18% Benefits 79-790-52-00-5212 RETIREMENT PLAN CONTRIBUTION 3,136 3,136 44,098 7.11% 79-790-52-00-5214FICA CONTRIBUTION 2,445 2,445 33,797 7.23% 79-790-52-00-5216GROUP HEALTH INSURANCE 18,308 18,308 126,121 14.52% 79-790-52-00-5222GROUP LIFE INSURANCE 78 78 724 10.82% 79-790-52-00-5223DENTAL INSURANCE 670 670 9,119 7.35% 79-790-52-00-5224VISION INSURANCE 80 80 1,023 7.78% Contractual Services 79-790-54-00-5412TRAINING & CONFERENCES - - 7,000 0.00% 79-790-54-00-5415TRAVEL & LODGING - - 3,000 0.00% 79-790-54-00-5440TELECOMMUNICATIONS - - 3,510 0.00% 79-790-54-00-5462PROFESSIONAL SERVICES - - 3,000 0.00% 79-790-54-00-5466LEGAL SERVICES - - 6,000 0.00% 79-790-54-00-5485RENTAL & LEASE PURCHASE 130 130 2,500 5.22% 79-790-54-00-5495 OUTSIDE REPAIR & MAINTENANCE - - 47,500 0.00% Supplies 79-790-56-00-5600WEARING APPAREL- - 5,182 0.00% 79-790-56-00-5610OFFICE SUPPLIES- - 300 0.00% 79-790-56-00-5620OPERATING SUPPLIES- - 22,500 0.00% 79-790-56-00-5630SMALL TOOLS & EQUIPMENT- - 4,500 0.00% 79-790-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE - - 500 0.00% 79-790-56-00-5640REPAIR & MAINTENANCE68 68 56,000 0.12% 79-790-56-00-5695GASOLINE- - 21,400 0.00% TOTAL EXPENDITURES: PARKS DEPT57,903 57,903 846,274 6.84%,,, 18 % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 RECREATION DEPARTMENT EXPENDITURES Salaries & Wages 79-795-50-00-5010SALARIES & WAGES 20,525 20,525 280,333 7.32% 79-795-50-00-5015PART-TIME SALARIES 1,339 1,339 22,711 5.90% 79-795-50-00-5045CONCESSION WAGES 2,157 2,157 15,000 14.38% 79-795-50-00-5046PRE-SCHOOL WAGES 2,860 2,860 25,000 11.44% 79-795-50-00-5052INSTRUCTORS WAGES 1,069 1,069 25,000 4.28% Benefits 79-795-52-00-5212 RETIREMENT PLAN CONTRIBUTION 2,192 2,192 32,976 6.65% 79-795-52-00-5214FICA CONTRIBUTION2,081 2,081 28,068 7.41% 79-795-52-00-5216GROUP HEALTH INSURANCE15,305 15,305 101,075 15.14% 79-795-52-00-5222GROUP LIFE INSURANCE67 67 559 11.95% 79-795-52-00-5223DENTAL INSURANCE483 483 6,716 7.19% 79-795-52-00-5224VISION INSURANCE60 60 799 7.56% Contractual Services 79-795-54-00-5412TRAINING & CONFERENCES- - 5,000 0.00% 79-795-54-00-5415TRAVEL & LODGING - - 3,000 0.00% 79-795-54-00-5426PUBLISHING & ADVERTISING- - 45,000 0.00% 79-795-54-00-5440TELECOMMUNICATIONS- - 8,000 0.00% 79-795-54-00-5447SCHOLARSHIPS- - 2,500 0.00% 79-795-54-00-5452POSTAGE & SHIPPING397 397 3,500 11.36% 79-795-54-00-5460DUES & SUBSCRIPTIONS- - 2,500 0.00% 79-795-54-00-5462PROFESSIONAL SERVICES2,981 2,981 80,000 3.73% 79-795-54-00-5480UTILITIES- - 21,200 0.00% 79-795-54-00-5485RENTAL & LEASE PURCHASE130 130 4,500 2.90% 79-795-54-00-5495 OUTSIDE REPAIR & MAINTENANCE - - 3,000 0.00% 79-795-54-00-5496PROGRAM REFUNDS1,240 1,240 10,000 12.40% Supplies 79-795-56-00-5602HOMETOWN DAYS SUPPLIES 3,750 3,750 100,000 3.75% 79-795-56-00-5606PROGRAM SUPPLIES 3,135 3,135 86,000 3.65% 79-795-56-00-5607CONCESSION SUPPLIES - - 18,000 0.00% 79-795-56-00-5610OFFICE SUPPLIES - - 3,000 0.00% 79-795-56-00-5620OPERATING SUPPLIES - - 12,500 0.00% 79-795-56-00-5630SMALL TOOLS & EQUIPMENT - - 1,000 0.00% 79-795-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE - - 500 0.00% 79-795-56-00-5640REPAIR & MAINTENANCE- - 2,000 0.00% 19 % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 79-795-56-00-5695GASOLINE - - 1,284 0.00% TOTAL EXPENDITURES: RECREATION DEPT 59,772 59,772 950,721 6.29% TOTAL FUND REVENUES 233,914 233,914 1,654,988 14.13% TOTAL FUND EXPENDITURES 117,674 117,674 1,796,995 6.55% FUND SURPLUS (DEFICIT)116,239 116,239 (142,007) LIBRARY OPERATIONS REVENUES Taxes 82-000-40-00-4000PROPERTY TAXES 61,391 61,391 644,719 9.52% Intergovernmental 82-000-41-00-4120PERSONAL PROPERTY TAX 882 882 5,250 16.81% 82-000-41-00-4170STATE GRANTS - - 17,200 0.00% Fines & Forfeits 82-000-43-00-4330LIBRARY FINES 459 459 9,300 4.94% Charges for Service 82-000-44-00-4401LIBRARY SUBSCRIPTION CARDS 365 365 7,500 4.87% 82-000-44-00-4422COPY FEES 275 275 3,000 9.17% 82-000-44-00-4439PROGRAM FEES 44 44 1,000 4.40% Investment Earnings 82-000-45-00-4500INVESTMENT EARNINGS 58 58 350 16.48% Miscellaneous 82-000-48-00-4820RENTAL INCOME 115 115 2,000 5.75% 82-000-48-00-4824DVD RENTAL INCOME 187 187 5,000 3.74% 82-000-48-00-4850MISCELLANEOUS INCOME 78 78 500 15.59% Other Financing Sources 82-000-49-00-4901TRANSFER FROM GENERAL 1,757 1,757 36,068 4.87% TOTAL REVENUES: LIBRARY 65,612 65,612 731,887 8.96% LIBRARY OPERATIONS EXPENDITURES Salaries & Wages 82-820-50-00-5010SALARIES & WAGES 15,825 15,825 217,309 7.28% 82-820-50-00-5015PART-TIME SALARIES 15,965 15,965 201,825 7.91% Benefits 82-820-52-00-5212 RETIREMENT PLAN CONTRIBUTION 1,682 1,682 23,470 7.17% 82-820-52-00-5214FICA CONTRIBUTION2,377 2,377 31,448 7.56% 82-820-52-00-5216GROUP HEALTH INSURANCE11,742 11,742 83,960 13.98% 82-820-52-00-5222GROUP LIFE INSURANCE34 34 403 8.34% 82-820-52-00-5223DENTAL INSURANCE440 440 5,638 7.81% 82-820-52-00-5224VISION INSURANCE54 54 651 8.33% 82-820-52-00-5230UNEMPLOYMENT INSURANCE - - 2,500 0.00% 82-820-52-00-5231LIABILITY INSURANCE 1,757 1,757 33,568 5.24% 20 % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 Contractual Services 82-820-54-00-5412TRAINING & CONFERENCES 300 300 500 60.00% 82-820-54-00-5415TRAVEL & LODGING - - 600 0.00% 82-820-54-00-5426PUBLISHING & ADVERTISING - - 100 0.00% 82-820-54-00-5440TELECOMMUNICATIONS - - 6,000 0.00% 82-820-54-00-5452POSTAGE & SHIPPING - - 500 0.00% 82-820-54-00-5460DUES & SUBSCRIPTIONS - - 12,000 0.00% 82-820-54-00-5462PROFESSIONAL SERVICES 3,580 3,580 29,000 12.34% 82-820-54-00-5466LEGAL SERVICES - - 2,000 0.00% 82-820-54-00-5468AUTOMATION - - 35,000 0.00% 82-820-54-00-5480UTILITIES - - 16,281 0.00% 82-820-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 496 496 25,000 1.98% 82-820-54-00-5498PAYING AGENT FEES- - 2,190 0.00% Supplies 82-820-56-00-5610OFFICE SUPPLIES - - 8,000 0.00% 82-820-56-00-5620OPERATING SUPPLIES - - 8,000 0.00% 82-820-56-00-5671LIBRARY PROGRAMMING - - 1,000 0.00% 82-820-56-00-5685DVD'S - - 2,000 0.00% 82/820-56-00-5686BOOKS - - 5,000 0.00% 82-820-99-00-9983TRANSFER TO LIB DEBT SERVICE - - 3,000 0.00% TOTAL FUND REVENUES 65,612 65,612 731,887 8.96% TOTAL FUND EXPENDITURES 54,252 54,252 756,943 7.17% FUND SURPLUS (DEFICIT)11,361 11,361 (25,056) LIBRARY DEBT SERVICE REVENUES 83-000-40-00-4000PROPERTY TAXES 73,129 73,129 749,771 9.75% 83-000-45-00-4500INVESTMENT EARNINGS - - - 0.00% 83-000-49-00-4982TRANSFER FROM LIB OPS - - 3,000 0.00% TOTAL REVENUES: LIBRARY DEBT SERVICE 73,129 73,129 752,771 9.71% LIBRARY DEBT SERVICE EXPENDITURES 2006 Bond 83-830-84-00-8000PRINCIPAL PAYMENT - - 50,000 0.00% 83-830-84-00-8050INTEREST PAYMENT - - 29,738 0.00% 21 % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 2013 Refunding Bond 83-830-99-00-8000PRINCIPAL PAYMENT - - 500,000 0.00% 83-830-99-00-8050INTEREST PAYMENT - - 173,033 0.00% TOTAL FUND REVENUES 73,129 73,129 752,771 9.71% TOTAL FUND EXPENDITURES - - 752,771 0.00% FUND SURPLUS (DEFICIT)73,129 73,129 - LIBRARY CAPITAL REVENUES 84-000-42-00-4214DEVELOPMENT FEES 3,100 3,100 20,000 15.50% 84-000-45-00-4500INVESTMENT EARNINGS 1 1 10 6.90% TOTAL REVENUES: LIBRARY CAPITAL 3,101 3,101 20,010 15.50% LIBRARY CAPITAL EXPENDITURES 84-840-54-00-5460E-BOOK SUBSCRIPTIONS - - 3,500 0.00% 84-840-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE - - - 0.00% 84-840-56-00-5683AUDIO BOOKS - - - 0.00% 84-840-56-00-5684COMPACT DISCS & OTHER MUSIC - - - 0.00% 84-840-56-00-5685DVD'S - - - 0.00% 84-840-56-00-5686BOOKS - - 8,395 0.00% TOTAL FUND REVENUES 3,101 3,101 20,010 15.50% TOTAL FUND EXPENDITURES - - 11,895 0.00% FUND SURPLUS (DEFICIT)3,101 3,101 8,115 COUNTRYSIDE TIF REVENUES 87-000-40-00-4000PROPERTY TAXES - - 200,000 0.00% TOTAL REVENUES: COUNTRYSIDE TIF - - 200,000 0.00% COUNTRYSIDE TIF EXPENDITURES Contractual Services 87-870-54-00-5462PROFESSIONAL SERVICES - - 2,000 0.00% 87-870-54-00-5498PAYING AGENT FEES - - 1,140 0.00% 2015A Bond 87-870-77-00-8000PRINCIPAL PAYMENT - - 26,460 0.00% 87-870-77-00-8050INTEREST PAYMENT 52,555 52,555 82,444 63.75% 22 % of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017 ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget UNITED CITY OF YORKVILLE FISCAL YEAR 2017 BUDGET REPORT FOR THE MONTH ENDING MAY 31, 2016 2014 Refunding Bond 87-870-93-00-8050INTEREST PAYMENT 25,358 25,358 50,715 50.00% TOTAL FUND REVENUES - - 200,000 0.00% TOTAL FUND EXPENDITURES 77,913 77,913 162,759 47.87% FUND SURPLUS (DEFICIT)(77,913) (77,913) 37,241 DOWNTOWN TIF REVENUES 88-000-40-00-4000PROPERTY TAXES 4,048 4,048 70,000 5.78% 88-000-45-00-4500INVESTMENT EARNINGS - - 50 0.00% 88-000-48-00-4850MISCELLANEOUS INCOME 1,400 1,400 - 0.00% TOTAL REVENUES: DOWNTOWN TIF 5,448 5,448 70,050 7.78% DOWNTOWN TIF EXPENDITURES 88-880-54-00-5425TIF INCENTIVE PAYOUT - - 20,000 0.00% 88-880-54-00-5462PROFESSIONAL SERVICES - - 360 0.00% 88-880-54-00-5466LEGAL SERVICES - - 15,000 0.00% 88-880-60-00-6000PROJECT COSTS - - 10,000 0.00% 88-880-60-00-6079ROUTE 47 EXPANSION 1,237 1,237 7,420 16.67% TOTAL FUND REVENUES 5,448 5,448 70,050 7.78% TOTAL FUND EXPENDITURES 1,237 1,237 52,780 2.34% FUND SURPLUS (DEFICIT)4,212 4,212 17,270 23 May YTD% ofFY 2017 Actual ActualBudgetBudgetYTD Actual% Change GENERAL FUND (01) Revenues Local Taxes Property Taxes 295,355$ 295,355$ 9.7%3,044,616$ 339,385$ -12.97% Municipal Sales Tax 187,072 187,072 6.7%2,800,920 178,103 5.04% Non-Home Rule Sales Tax 136,263 136,263 6.3%2,157,300 126,832 7.44% Electric Utility Tax - - 0.0%625,000 - 0.00% Natural Gas Tax - - 0.0%265,000 - 0.00% Excise Tax 30,202 30,202 7.7%390,000 36,939-18.24% Telephone Utility Tax 695 695 8.7%8,000 772 -9.98% Cable Franchise Fees 55,419 55,419 20.5%270,000 51,298 8.03% Hotel Tax 6,432 6,432 8.5%76,000 5,408 18.93% Video Gaming Tax 8,326 8,326 12.8%65,000 6,087 36.79% Amusement Tax 4,372 4,372 2.4%180,000 3,992 9.53% Admissions Tax - - 0.0%120,000 - 0.00% Business District Tax 22,737 22,737 6.1%372,000 22,034 3.19% Auto Rental Tax 920 920 8.4%11,000 922 -0.21% Total Taxes 747,794$ 747,794$ 7.2%10,384,836$ 771,772$ -3.11% Intergovernmental SIT 105827$105827$61%1725942$89717$1796% UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENDITURES AND TRANSFERS For the Month Ending May 31, 2016 * Fiscal Year 2016 For the Month Ending May 31, 2015 State Income Tax 105,827$ 105,827$ 6.1%1,725,942$ 89,717$ 17.96% Local Use Tax 29,082 29,082 7.3%397,644 30,209 -3.73% Road & Bridge Tax 15,979 15,979 10.7%150,000 17,117 -6.65% Personal Property Replacement Tax 2,663 2,663 15.7%17,000 3,509-24.12% Other Intergovernmental 1,796 1,796 7.8%23,000 1,762 1.95% Total Intergovernmental 155,348$ 155,348$ 6.7%2,313,586$ 142,314$ 9.16% Licenses & Permits Liquor Licenses 2,414$ 2,414$ 5.4%45,000$ 264$ 814.24% Building Permits 36,618 36,618 28.2%130,000 11,724212.33% Other Licenses & Permits 619 619 20.6%3,000 503 23.06% Total Licenses & Permits 39,650$ 39,650$ 22.3%178,000$ 12,491$ 217.43% Fines & Forfeits Circuit Court Fines 2,901$ 2,901$ 6.4%45,000$ 4,144$ -29.99% Administrative Adjudication 2,500 2,500 8.3%30,000 1,274 96.23% Police Tows 10,806 10,806 19.6%55,000 1,500620.42% Other Fines & Forfeits 120 120 53.3%225 70 71.43% Total Fines & Forfeits 16,328$ 16,328$ 87.8%130,225$ 6,988$ 133.65% Charges for Services Garbage Surcharge 1,020$ 1,020$ 0.1%1,251,675$ 287$ 255.35% Late PMT Penalties - Garbage 19 19 0.1%21,000 22 -11.73% Collection Fee - YBSD 13,874 13,874 9.2%150,000 14,756 -5.98% Other Services 800 800 160.0%500 - 0.00% Total Charges for Services 15,713$ 15,713$ 1.1%1,423,175$ 15,065$ 4.30% Investment Earnings 1,134$ 1,134$ 22.7%5,000$ 168$ 575.27% 24 May YTD% ofFY 2017 Actual ActualBudgetBudgetYTD Actual% Change UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENDITURES AND TRANSFERS For the Month Ending May 31, 2016 * Fiscal Year 2016 For the Month Ending May 31, 2015 Reimbursements/Miscellaneous/Transfers In Reimb - Legal Expenses -$ -$ 0.0%-$ 466$ -100.00% Reimb - Engineering Expenses - - 0.0%25,000 1,872 -100.00% Other Reimbursements 7,278 7,27824.3%30,000 20,311-64.17% Rental Income 605 6058.6%7,000 740-18.24% Miscellaneous Income & Transfers In 1,125 1,125 5.6%20,000 561908.55% Total Miscellaneous 9,008$ 9,008$ 11.0%82,000$ 23,445$ -61.58% Total Revenues and Transfers 984,975$ 984,975$ 6.8%14,516,822$ 972,243$ 1.31% Expenditures Administration 64,180$ 64,180$ 8.2%785,943$ 57,516$ 11.59% 50 Salaries 33,239 33,239 7.8%425,839 27,565 20.58% 52 Benefits 19,405 19,405 11.7%165,333 22,821-14.97% 54 Contractual Services 11,361 11,361 6.2%183,921 7,130 59.34% 56 Supplies 174 174 1.6%10,850 - 0.00% Finance 26,208$ 26,208$ 6.3%413,829$ 24,109$ 8.71% 50 Salaries 16,948 16,948 7.3%233,718 15,884 6.70% 52 Benefits 7,648 7,648 9.1%83,961 7,103 7.67% 54 Contractual Services 1,611 1,611 1.7%92,700 1,122 43.61% 56 Supplies - - 0.0%3,450 - 0.00% Police 440,976$ 440,976$ 8.4%5,254,785$ 404,633$ 8.98% Salaries 208,959 208,959 7.5%2,795,541 183,807 13.68% Overtime 3,742 3,742 3.4%111,000 3,592 4.17% 52 Benefits 206,712 206,712 11.3%1,833,415 193,915 6.60% 54 Contractual Services 19,477 19,477 6.3%311,379 22,931-15.06% 56 Supplies 2,086 2,086 1.0%203,450 388437.61% Community Development 52,331$ 52,331$ 7.1%741,002$ 42,418$ 23.37% 50 Salaries 30,656 30,656 8.0%381,980 24,828 23.47% 52 Benefits 20,814 20,814 12.8%163,247 16,989 22.52% 54 Contractual Services 861 861 0.5%184,600 601 43.20% 56 Supplies - - 0.0%11,175 - 0.00% PW - Street Ops & Sanitation 55,861$ 55,861$ 2.6%2,120,219$ 64,568$ -13.48% Salaries 25,933 25,933 7.4%351,975 24,355 6.48% Overtime - - 0.0%15,000 103-100.00% 52 Benefits 26,126 26,126 12.9%202,031 22,037 18.55% 54 Contractual Services 3,795 3,795 0.3%1,458,377 17,210-77.95% 56 Supplies 7 7 0.0%92,836 863-99.17% Administrative Services 343,854$ 343,854$ 6.3%5,487,319$ 306,923$ 12.03% 50 Salaries 800 800 160.0%500 - 0.00% 52 Benefits 75,820 75,820 21.6%350,297 72,213 5.00% 54 Contractual Services 22,737 22,737 0.9%2,500,063 28,392-19.92% 56 Supplies - - 0.0%5,000 - 0.00% 99 Transfers Out 244,497 244,497 9.3%2,631,459 206,318 18.50% Total Expenditures and Transfers 983,409$ 983,409$ 6.6%14,803,097$ 900,167$ 9.25% Surplus(Deficit)1,566$ 1,566$ (286,275)$ 72,076$ 50 50 *May represents 8% of fiscal year 2017 25 May YTD% ofFY 2017 Actual ActualBudgetBudgetYTD Actual% Change WATER FUND (51) Revenues Water Sales5,152$ 5,152$ 0.2%2,783,000$ 1,577$ 226.72% Water Infrastructure Fees574 574 0.1%702,900 214 168.28% Late Penalties156 156 0.2%90,000 150 4.25% Water Connection Fees4,400 4,400 8.8%50,000 700 528.57% Bulk Water Sales- - 0.0%500 - 0.00% Water Meter Sales4,350 4,350 12.4%35,000 2,140 103.27% Total Charges for Services14,633$ 14,633$ 0.4%3,661,400$ 4,781$ 206.06% BUILD Program5,660$ 5,660$ 0.0%-$ 11,980$ -52.75% Investment Earnings857$ 857$ 85.7%1,000$ 6$ 14188.67% Reimbursements/Miscellaneous/Transfers In Reimbursements 25,550$ 25,550$ 0.0%-$ 4,673$ 446.76% Rental Income 4,825 4,8258.4%57,433 4,712 2.40% Bond Proceeds - - 0.0%- 0 0.00% Miscellaneous Income & Transfers In 6,256 6,256 8.3%75,075 6,356 -1.57% TlMill 36632$36632$276%132508$15741$13271% UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENSES AND TRANSFERS For the Month Ending May 31, 2016 * Charges for Services Fiscal Year 2016 For the Month Ending May 31, 2015 Total Miscellaneous 36,632$ 36,632$ 27.6%132,508$ 15,741$ 132.71% Total Revenues and Transfers 57,782$ 57,782$ 1.5%3,794,908$ 32,508$ 77.75% Expenses Water Operations Salaries 28,152$ 28,152$ 7.0%404,844$ 27,405$ 2.72% Overtime 495 495 4.1%12,000 519 -4.55% 52 Benefits 32,941 32,941 13.0%252,493 31,502 4.57% 54 Contractual Services 8,154 8,154 1.5%544,927 14,838-45.05% 56 Supplies 124 124 0.0%297,660 - 0.00% 60 Capital Outlay 282,107$ 282,107$ 3,482,668$ 32,924$ 756.84% Countryside Parkway Improvements 249,183 249,183 8.5%2,940,000 Road to Better Roads Program - - 0.0%250,000 US 34 Project - - 0.0%22,124 Route 71 Watermain Relocation - - 0.0%5,000 Route 47 Expansion 32,924 32,924 16.7%197,544 Vehicles & Equipment - - 0.0%68,000 Debt Service 146,066$ 146,066$ 1,450,677$ -$ 0.00% 2015A Bond 146,066 146,066 48.3%302,677 2007A Bond - - 0.0%136,163 2003 Debt Certificates - - 0.0%121,450 2006A Refunding Debt Certificates - - 0.0%615,206 IEPA Loan L17-156300 - - 0.0%125,031 2014C Refunding Bond - - 0.0%150,150 Total Expenses and Transfers 498,039$ 498,039$ 7.7%6,445,269$ #107,188$ 364.64% Surplus(Deficit)(440,257)$ (440,257)$ (2,650,361)$ (74,680)$ 89 94 6070 77 83 86 87 6082 6025 6066 6079 6059 50 *May represents 8% of fiscal year 2017 26 May YTD% ofFY 2017 Actual ActualBudgetBudgetYTD Actual% Change SEWER FUND (52) Revenues Sewer Maintenance Fees701$ 701$ 0.1%837,942$ 247$ 183.84% Sewer Infrastructure Fees321 321 0.1%340,000 112 186.92% Late Penalties21 21 0.2%13,000 25 -14.64% Sewer Connection Fees4,000 4,000 44.4%9,000 - 0.00% River Crossing Fees150 150 0.0%- - 0.00% Total Charges for Services5,194$ 5,194$ 0.4%1,199,942$ 384$ 1252.54% BUILD Program4,000$ 4,000$ 0.0%-$ 2,200$ 81.82% Investment Earnings144$ 144$ 14.4%1,000$ 66$ 118.30% Reimbursements/Miscellaneous/Transfers In Reimbursements - I&I Reductions -$ -$ 0.0%200,000$ -$ 0.00% Other Reimbursements 8,050 8,050 0.0%- 1,175.00 585.11% Miscellaneous Income & Transfers In 94,504 94,504 8.3%1,134,052 94,555 -0.05% Total Miscellaneous 102,554$ 102,554$ 7.7%1,334,052$ 95,730$ 7.13% TlRdTf 111892$111892$44%2534994$98380$1373% UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENSES AND TRANSFERS For the Month Ending May 31, 2016 * Charges for Services Fiscal Year 2016 For the Month Ending May 31, 2015 Total Revenues and Transfers 111,892$ 111,892$ 4.4%2,534,994$ 98,380$ 13.73% Expenses Sewer Operations Salaries 15,770$ 15,770$ 7.4%214,289$ 15,026$ 4.95% Overtime - - 0.0%2,000 - 0.00% 52 Benefits 15,448 15,448 14.0%110,254 12,675 21.87% 54 Contractual Services (1,216) (1,216) -1.0%119,463 3,045-139.93% 56 Supplies 795 795 0.9%84,206 275189.27% 75 Developer Commitment - Lennar/Raintree - - 0.0%33,872 - 0.00% 60 Capital Outlay 9,836$ 9,836$ 460,282$ 9,836$ 0.00% Road to Better Roads Program 0.0%200,000 Sanitary Sewer Lining 0.0%200,000 US 34 Project 0.0%1,267 Route 47 Expansion 9,836 9,836 16.7%59,015 Debt Service -$ -$ 1,865,857$ -$ 0.00% 2004B Bond - - 0.0%462,000 2003 IRBB Debt Certificates - - 0.0%162,755 2011 Refunding Bond - - 0.0%1,134,052 IEPA Loan L17-115300 - - 0.0%107,050 99 Transfers Out 6,256$ 6,256$ 8.3%75,075$ 6,356$ -1.57% Total Expenses and Transfers 46,890$ 46,890$ 1.6%2,965,298$ 47,213$ -0.68% Surplus(Deficit)65,003$ 65,003$ (430,304)$ 51,167$ *May represents 8% of fiscal year 2017 92 96 6025 6028 6079 84 90 6059 50 27 May YTD% ofFY 2017 Actual ActualBudgetBudgetYTD Actual% Change PARKS & RECREATION FUND (79) Revenues Charges for Services Special Events 35,550$ 35,550$ 44.4%80,000$ 29,790$ 19.34% Child Development 12,345 12,345 12.3%100,000 15,982-22.76% Athletics & Fitness 25,908 25,908 17.9%145,000 30,202 -14.22% Concession Revenue 9,029 9,029 30.1%30,000 10,919-17.31% Total Taxes 82,832$ 82,832$ 23.3%355,000$ 86,893$ -4.67% Investment Earnings 28$ 28$ 7.9%350$ -$ 0.00% Reimbursements/Miscellaneous/Transfers In Reimbursements -$ -$ 0.0%-$ -$ 0.00% Rental Income 43,245 43,24586.5%50,000 38,783 11.51% Park Rentals 2,212 2,212 44.2%5,000 12,575-82.41% Hometown Days 1,100 1,100 1.0%108,000 825 33.33% Sponsorships & Donations 11,277 11,277 75.2%15,000 4,517149.65% Miscellaneous Income & Transfers In 93,220 93,220 8.3%1,121,638 89,736 3.88% Total Miscellaneous 151,053$ 151,053$ 11.6%1,299,638$ 146,436$ 3.15% TlRdTf 233914$233914$141%1654988$233329$025% UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENDITURES AND TRANSFERS For the Month Ending May 31, 2016 * Fiscal Year 2016 For the Month Ending May 31, 2015 Total Revenues and Transfers 233,914$ 233,914$ 14.1%1,654,988$ 233,329$ 0.25% Expenditures Parks Department 57,903$ 57,903$ 6.8%846,274$ 53,614$ 8.00% Salaries 32,833 32,833 7.4%445,500 29,187 12.49% Overtime 155 155 5.2%3,000 488-68.16% 52 Benefits 24,716 24,716 11.5%214,882 20,653 19.67% 54 Contractual Services 130 130 0.2%72,510 1,021-87.22% 56 Supplies 68 68 0.1%110,382 2,265-97.01% Recreation Department 59,772$ 59,772$ 6.3%950,721$ 60,555$ -1.29% 50 Salaries 27,950 27,950 7.6%368,044 26,187 6.73% 52 Benefits 20,188 20,188 11.9%170,193 16,073 25.60% 54 Contractual Services 4,749 4,749 2.5%188,200 6,447-26.34% 56 Hometown Days 3,750 3,750 3.8%100,000 725417.24% 56 Supplies 3,135 3,135 2.5%124,284 11,123-71.82% Total Expenditures and Transfers 117,674$ 117,674$ 6.5%1,796,995$ 114,169$ 3.07% Surplus(Deficit)116,239$ 116,239$ (142,007)$ 119,160$ *May represents 8% of fiscal year 2017 50 28 DAT E : 0 6 / 0 8 / 2 0 1 6 U N I T E D C I T Y O F Y O R K V I L L E PAGE: 1 TIM E : 1 1 : 0 6 : 0 2 G E N E R A L L E D G E R A C T I V I T Y R E P O R T F-YR: 17 ID: G L 4 4 0 0 0 0 . W O W A C T I V I T Y F O R F I S C A L P E R I O D 0 1 PER . J O U R N A L # E N T R Y D A T E I T E M T R A N S A C T I O N D E S C R I P T I O N V E N D O R C H E C K I N V O I C E D E B IT CREDIT ___ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _____________________ 01- 1 2 0 - 5 4 - 0 0 - 5 4 6 2 ( E ) P R O F E S S I O N A L S E R V I C E S ___ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _____________________ 01 0 5 / 0 1 / 2 0 1 6 B E G I N N I N G B A L A N C E 0 .00 G J - 1 6 0 5 3 1 F E 0 5 / 2 6 / 2 0 1 6 0 1 U B C C F e e s - A p r 2 0 1 5 1 5 2 .55 0 5 / 2 6 / 2 0 1 6 0 7 U B P a m e n t u s F e e s 4 8 9 - A p r 2 0 1 5 7 8 9 .45 _ _ _ _ _ _ _ _ _ _ _ _ _____________________ T O T A L P E R I O D 0 1 A C T I V I T Y 9 4 2 .00 0.00 M O N T H L Y R E V I S E D B U D G E T 3 , 3 3 3 . 3 4 A N N U A L R E V I S E D B U D G E T 4 0 , 0 0 0 . 0 0 E N D I N G B A L A N C E 9 4 2 .00 ___ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _____________________ 01- 2 1 0 - 5 4 - 0 0 - 5 4 6 2 ( E ) P R O F E S S I O N A L S E R V I C E S ___ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _____________________ 01 0 5 / 0 1 / 2 0 1 6 B E G I N N I N G B A L A N C E 0 .00 A P - 1 6 0 5 1 0 0 5 / 0 2 / 2 0 1 6 1 4 L A W E N F O R C E M E N T P O L I C Y L E X I P O L L L C 5 2 2 1 8 9 1 6 5 5 0 1 3 , 2 7 8 .00 _ _ _ _ _ _ _ _ _ _ _ _ _____________________ T O T A L P E R I O D 0 1 A C T I V I T Y 1 3 , 2 7 8 .00 0.00 M O N T H L Y R E V I S E D B U D G E T 2 , 9 1 6 . 6 7 A N N U A L R E V I S E D B U D G E T 3 5 , 0 0 0 . 0 0 E N D I N G B A L A N C E 1 3 , 2 7 8 .00 ___ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _____________________ 51- 5 1 0 - 5 4 - 0 0 - 5 4 6 2 ( E ) P R O F E S S I O N A L S E R V I C E S ___ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _____________________ 01 0 5 / 0 1 / 2 0 1 6 B E G I N N I N G B A L A N C E 0 .00 A P - 1 6 0 5 1 0 0 5 / 0 2 / 2 0 1 6 3 5 M A Y 2 0 1 6 H O S T I N G S E R V I C E S I T R O N 5 2 2 1 8 7 4 1 0 1 9 6 5 3 3 .73 G J - 1 6 0 5 3 1 F E 0 5 / 2 6 / 2 0 1 6 0 3 U B C C F e e s - A p r 2 0 1 5 2 0 4 .39 0 5 / 2 6 / 2 0 1 6 0 9 U B P a m e n t u s F e e s 4 8 9 - A p r 2 0 1 5 1 , 0 5 7 .67 _ _ _ _ _ _ _ _ _ _ _ _ _____________________ T O T A L P E R I O D 0 1 A C T I V I T Y 1 , 7 9 5 .79 0.00 M O N T H L Y R E V I S E D B U D G E T 1 , 7 9 1 . 6 7 A N N U A L R E V I S E D B U D G E T 2 1 , 5 0 0 . 0 0 E N D I N G B A L A N C E 1 , 7 9 5 .79 ___ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _____________________ 52- 5 2 0 - 5 4 - 0 0 - 5 4 6 2 ( E ) P R O F E S S I O N A L S E R V I C E S ___ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _____________________ 01 0 5 / 0 1 / 2 0 1 6 B E G I N N I N G B A L A N C E 0 .00 G J - 1 6 0 5 3 1 F E 0 5 / 2 6 / 2 0 1 6 0 5 U B C C F e e s - A p r 2 0 1 5 9 5 .34 0 5 / 2 6 / 2 0 1 6 1 1 U B P a m e n t u s F e e s 4 8 9 - A p r 2 0 1 5 4 9 3 .38 _ _ _ _ _ _ _ _ _ _ _ _ _____________________ T O T A L P E R I O D 0 1 A C T I V I T Y 5 8 8 .72 0.00 M O N T H L Y R E V I S E D B U D G E T 6 6 6 . 6 7 A N N U A L R E V I S E D B U D G E T 8 , 0 0 0 . 0 0 E N D I N G B A L A N C E 5 8 8 .72 ___ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _____________________ 79- 7 9 5 - 5 4 - 0 0 - 5 4 6 2 ( E ) P R O F E S S I O N A L S E R V I C E S ___ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _____________________ 01 0 5 / 0 1 / 2 0 1 6 B E G I N N I N G B A L A N C E 0 .00 A P - 1 6 0 5 1 0 0 5 / 0 2 / 2 0 1 6 4 6 U S S S A T E A M R E G I S T R A I O N M I K E P E U R A 5 2 2 1 9 4 2 0 1 6 2 0 0 .00 A P - 1 6 0 5 1 7 M 0 5 / 1 7 / 2 0 1 6 0 1 U M P I R E N A T H A N I E L A B B O T T 5 2 3 2 0 1 2 0 1 6 D - D U S T 5 0 .00 0 5 / 1 7 / 2 0 1 6 0 2 U M P I R E J E R R Y B A L D W I N 5 2 3 2 0 2 2 0 1 6 D - D U S T 1 0 0 .00 0 5 / 1 7 / 2 0 1 6 0 3 U M P I R E D E N N Y B U T L E R 5 2 3 2 0 3 2 0 1 6 D - D U S T 1 0 0 .00 0 5 / 1 7 / 2 0 1 6 0 4 U M P I R E J A C O B L I N D H O L M 5 2 3 2 0 4 2 0 1 6 D - D U S T 4 5 0 .00 0 5 / 1 7 / 2 0 1 6 0 5 U M P I R E J O R D A N M I L L E R 5 2 3 2 0 5 2 0 1 6 D - D U S T 1 0 0 .00 0 5 / 1 7 / 2 0 1 6 0 6 S C H E D U L I N G U M P I R E S F O R 3 4 C Y N T H I A O ' L E A R Y 5 2 3 2 0 6 2 0 1 6 D - D U S T 1 7 0 .00 0 5 / 1 7 / 2 0 1 6 0 7 U M P I R E R O B E R T L . R I E T Z J R . 5 2 3 2 0 7 2 0 1 6 D - D U S T 2 5 0 .00 0 5 / 1 7 / 2 0 1 6 0 8 U M P I R E V A N C E S C H M I D T 5 2 3 2 0 8 2 0 1 6 D - D U S T 1 5 0 .00 0 5 / 1 7 / 2 0 1 6 0 9 U M P I R E C H A D S T R O H L 5 2 3 2 0 9 2 0 1 6 D - D U S T 1 0 0 .00 0 5 / 1 7 / 2 0 1 6 1 0 U M P I R E J A M E S A . T I E T Z 5 2 3 2 1 0 2 0 1 6 D - D U S T 5 0 .00 0 5 / 1 7 / 2 0 1 6 1 1 U M P I R E G A R Y T R U A X 5 2 3 2 1 1 2 0 1 6 D - D U S T 3 0 0 .00 A P - 1 6 0 5 1 8 V D 0 5 / 1 8 / 2 0 1 6 0 1 U M P R I E : V O I D 5 2 2 0 8 2 J E R R Y B A L D W I N 2 0 1 6 S P R N G S W P 150.00 A P - 1 6 0 5 2 4 0 5 / 1 8 / 2 0 1 6 8 5 R E F E R E E D W A Y N E F B E Y E R 5 2 3 2 9 4 0 5 0 5 1 6 7 2 .00 0 5 / 1 8 / 2 0 1 6 8 6 U M P I R E B O B C O S E L M A N 5 2 3 2 9 9 0 5 0 5 1 6 7 2 .00 DAT E : 0 6 / 0 8 / 2 0 1 6 U N I T E D C I T Y O F Y O R K V I L L E PAGE: 2 TIM E : 1 1 : 0 6 : 0 4 G E N E R A L L E D G E R A C T I V I T Y R E P O R T F-YR: 17 ID: G L 4 4 0 0 0 0 . W O W A C T I V I T Y F O R F I S C A L P E R I O D 0 1 PER . J O U R N A L # E N T R Y D A T E I T E M T R A N S A C T I O N D E S C R I P T I O N V E N D O R C H E C K I N V O I C E D E B IT CREDIT ___ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _____________________ 79- 7 9 5 - 5 4 - 0 0 - 5 4 6 2 ( E ) P R O F E S S I O N A L S E R V I C E S ___ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _____________________ 01 A P - 1 6 0 5 2 4 0 5 / 1 8 / 2 0 1 6 8 7 R E F E R E E J O H N I T H A L 5 2 3 3 0 8 0 5 0 5 1 6 1 0 8 .00 G J - 1 6 0 5 3 1 F E 0 5 / 2 6 / 2 0 1 6 1 3 P R C C F e e s - A p r 2 0 1 5 8 5 9 .18 _ _ _ _ _ _ _ _ _ _ _ _ _____________________ T O T A L P E R I O D 0 1 A C T I V I T Y 3 , 1 3 1 .18 150.00 M O N T H L Y R E V I S E D B U D G E T 6 , 6 6 6 . 6 7 A N N U A L R E V I S E D B U D G E T 8 0 , 0 0 0 . 0 0 E N D I N G B A L A N C E 2 , 9 8 1 .18 ___ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _____________________ 82- 8 2 0 - 5 4 - 0 0 - 5 4 6 2 ( E ) P R O F E S S I O N A L S E R V I C E S ___ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _____________________ 01 0 5 / 0 1 / 2 0 1 6 B E G I N N I N G B A L A N C E 0 .00 A P - 1 6 0 5 0 9 0 5 / 0 2 / 2 0 1 6 0 1 0 5 / 0 1 / 2 0 1 6 - 0 7 / 3 1 / 2 0 1 6 C C T V & S O U N D I N C O R P O R A T E D 1 0 4 1 7 8 R 1 4 1 8 0 2 8 7 6 .90 0 5 / 0 2 / 2 0 1 6 0 2 0 6 / 2 7 / 1 6 - 0 6 / 2 6 / 1 7 A N N U A L T O D A Y ' S B U S I N E S S S O L 1 0 4 1 7 9 3 7 0 8 2 , 6 0 3 .00 A P - 1 6 0 5 2 5 0 5 / 1 7 / 2 0 1 6 1 1 L I B E R T Y M U T U A L B O N D R E N E W A L F I R S T N A T I O N A L B A N K 9 0 0 0 2 8 0 5 2 5 1 6 - A . S I M M O N S 1 0 0 .00 _ _ _ _ _ _ _ _ _ _ _ _ _____________________ T O T A L P E R I O D 0 1 A C T I V I T Y 3 , 5 7 9 .90 0.00 M O N T H L Y R E V I S E D B U D G E T 2 , 4 1 6 . 6 7 A N N U A L R E V I S E D B U D G E T 2 9 , 0 0 0 . 0 0 E N D I N G B A L A N C E 3 , 5 7 9 .90 G R A N D T O T A L 2 3 , 1 6 5 .59 0.00 T O T A L D I F F E R E N C E 2 3 , 1 6 5 .59 0.00 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 NB #2 Tracking Number ADM 2016-37 Monthly Treasurer’s Report for May 2016 Administration Committee – June 15, 2016 Majority Approval Rob Fredrickson Finance Name Department P r o j e c t e d Be g i n n i n g Fu n d B a l a n c e M a y R e v e n u e s Y T D R e v e n u e s Re v e n u e Bu d g e t % o f Bu d g e t M a y E x p e n s e s Y T D E x p e n s e s Expense Budget % of Budget Projected Ending Fund Balance Ge n e r a l F u n d 01 - G e n e r a l 5 , 6 4 6 , 2 5 0 9 8 4 , 9 7 5 9 8 4 , 9 7 5 1 4 , 5 1 6 , 8 2 2 7 % 9 8 3 , 4 0 9 9 8 3 , 4 0 9 1 4 , 8 0 3 , 0 9 7 7%5,647,816 Sp e c i a l R e v e n u e F u n d s 15 - M o t o r F u e l T a x 7 9 0 , 3 9 4 6 3 , 7 1 2 6 3 , 7 1 2 5 1 2 , 5 7 7 1 2 % 1 2 , 2 9 8 1 2 , 2 9 8 7 4 0 , 5 8 0 2%841,808 79 - P a r k s a n d R e c r e a t i o n 5 0 6 , 2 3 2 2 3 3 , 9 1 4 2 3 3 , 9 1 4 1 , 6 5 4 , 9 8 8 1 4 % 1 1 7 , 6 7 4 1 1 7 , 6 7 4 1 , 7 9 6 , 9 9 5 7%622,471 72 - L a n d C a s h 2 1 0 , 3 7 8 1 , 3 3 7 1 , 3 3 7 4 8 9 , 0 0 0 0 % 4 , 3 4 9 4 , 3 4 9 4 5 3 , 8 5 5 1%207,366 87 - C o u n t r y s i d e T I F ( 5 4 9 , 9 4 7 ) - - 2 0 0 , 0 0 0 0 % 7 7 , 9 1 3 7 7 , 9 1 3 1 6 2 , 7 5 9 48%(627,860) 88 - D o w n t o w n T I F 2 4 8 , 8 7 6 5 , 4 4 8 5 , 4 4 8 7 0 , 0 5 0 8 % 1 , 2 3 7 1 , 2 3 7 5 2 , 7 8 0 2%253,088 11 - F o x H i l l S S A ( 3 , 7 8 0 ) 8 4 7 8 4 7 7 , 0 7 3 1 2 % - - 4 , 8 3 3 0%(2,933) 12 - S u n f l o w e r S S A ( 3 1 , 1 7 5 ) 1 , 8 0 7 1 , 8 0 7 2 0 , 3 9 2 9 % - - 1 7 , 5 3 4 0%(29,368) De b t S e r v i c e F u n d 42 - D e b t S e r v i c e - 2 7 ,16 9 2 7 ,16 9 3 2 0 ,67 5 8 % - - 3 2 0 ,675 0%27,169 UN I T E D C I T Y O F Y O R K V I L L E TR E A S U R E R ' S R E P O R T - f o r t h e m o n t h e n d i n g M a y 3 1 , 2 0 1 6 Ca s h B a s i s 42 De b t Se r v i c e 27 ,16 9 27 ,16 9 32 0 ,67 5 8% 320,675 0%27,169 Ca p i t a l P r o j e c t F u n d s 25 - V e h i c l e & E q u i p m e n t 1 , 3 1 7 1 7 , 5 5 3 1 7 , 5 5 3 1 4 0 , 8 8 3 1 2 % 6 , 4 2 6 6 , 4 2 6 1 9 3 , 6 1 7 3%12,444 23 - C i t y - W i d e C a p i t a l 2 , 9 8 5 , 7 7 6 6 7 , 3 5 5 6 7 , 3 5 5 1 , 8 2 3 , 6 6 2 4 % 7 4 , 1 4 5 7 4 , 1 4 5 3 , 7 9 6 , 6 7 1 2%2,978,987 En t e r p r i s e F u n d s * 51 - W a t e r 5 , 3 2 8 , 4 5 0 5 7 , 7 8 2 5 7 , 7 8 2 3 , 7 9 4 , 9 0 8 2 % 4 9 8 , 0 3 9 4 9 8 , 0 3 9 6 , 4 4 5 , 2 6 9 8%4,888,193 * 52 - S e w e r 1 , 6 1 0 , 2 4 5 1 1 1 , 8 9 2 1 1 1 , 8 9 2 2 , 5 3 4 , 9 9 4 4 % 4 6 , 8 9 0 4 6 , 8 9 0 2 , 9 6 5 , 2 9 8 2%1,675,248 Li b r a r y F u n d s 82 - L i b r a r y O p e r a t i o n s 4 9 6 , 2 4 3 6 5 , 6 1 2 6 5 , 6 1 2 7 3 1 , 8 8 7 9 % 5 4 , 2 5 2 5 4 , 2 5 2 7 5 6 , 9 4 3 7%507,604 83 - L i b r a r y D e b t S e r v i c e - 7 3 , 1 2 9 7 3 , 1 2 9 7 5 2 , 7 7 1 1 0 % - - 7 5 2 , 7 7 1 0%73,129 84 - L i b r a r y C a p i t a l 1 5 , 5 5 9 3 , 1 0 1 3 , 1 0 1 2 0 , 0 1 0 1 5 % - - 1 1 , 8 9 5 0%18,660 To t a l F u n d s 1 7 , 2 5 4 , 8 1 8 1 , 7 1 5 , 6 3 3 1 , 7 1 5 , 6 3 3 2 7 , 5 9 0 , 6 9 2 6 % 1 , 8 7 6 , 6 3 1 1 , 8 7 6 , 6 3 1 3 3 , 2 7 5 , 5 7 2 6%17,093,820 * F u n d B a l a n c e E q u i v a l e n c y Ro b F r e d r i c k s o n , F i n a n c e D i r e c t o r / D e p u t y T r e a s u r e r As D e p u t y T r e a s u r e r o f t h e U n i t e d C i t y o f Y o r k v i l l e , I h e r e b y a t t e s t , t o t h e b e s t o f m y k n o w l e d g e , t h a t t h e i n f o r m a t i o n c o n t a i n ed i n t h i s T r e a s u r e r ' s R e p o r t i s a c c u r a t e a s o f t h e d a t e d e t a i l e d h e r e i n . F u r t h e r in f o r m a t i o n i s a v a i l a b l e i n t h e F i n a n c e D e p a r t m e n t . 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 NB #3 Tracking Number ADM 2016-38 Cash Statement for April 2016 Administration Committee – June 15, 2016 Informational None Rob Fredrickson Finance Name Department IL F u n d s Gr a n d Restricted at Fi r s t N a t i o n a l W e s t S u b u r b a n A s s o c i a t e d C o r p o r a t e O l d S e c o n d To t a l s IMET Ge n e r a l F u n d 01 - G e n e r a l 7 5 6 , 8 7 9 2 4 7 , 5 3 4 1 , 8 0 3 , 4 5 3 2 , 0 3 9 , 4 2 6 - 4 , 8 4 7 , 2 9 2 65,931 Sp e c i a l R e v e n u e F u n d s 15 - M o t o r F u e l T a x - - - 6 5 2 , 0 5 9 - 6 5 2 , 0 5 9 25,023 72 - L a n d C a s h 2 2 5 , 5 9 7 - - - - 2 2 5 , 5 9 7 - 87 - C o u n t r y s i d e T I F ( 54 9 , 9 4 6 ) - - - - ( 5 4 9 , 9 4 6 ) - 88 - D o w n t o w n T I F 2 6 8 , 2 5 9 - - - - 2 6 8 , 2 5 9 - 11 - F o x H i l l S S A ( 3 , 5 6 6 ) - - - - ( 3 , 5 6 6 ) - 12 - S u n f l o w e r S S A ( 2 9 , 8 2 1 ) - - - - ( 2 9 , 8 2 1 ) - De b t S e r v i c e F u n d 42 - D e b t S e r v i c e 5 , 2 4 8 - - - - 5 , 2 4 8 - Ca p i t a l P r o j e c t F u n d s 23 - C i t y - W i d e C a p i t a l ( 1 , 4 5 0 , 3 9 7 ) 1 5 3 , 5 4 6 4 , 2 7 1 , 6 6 1 - - 2 , 9 7 4 , 8 1 0 114,630 25 P o l i c e C a p i t a l 39 8 3 8 39838 UN I T E D C I T Y O F Y O R K V I L L E CA S H A N D I N V E S T M E N T S U M M A R Y - a s o f A p r i l 3 0 , 2 0 1 6 Ca s h S u m m a r y 25 - Poli ce Cap ita l 39 ,83 8 - - - - 39,838 - 25 - P u b l i c W o r k s C a p i t a l ( 2 8 , 1 0 3 ) - - - - ( 2 8 , 1 0 3 ) - En t e r p r i s e F u n d s 51 - W a t e r 2 , 9 4 6 , 0 1 3 5 2 3 , 3 8 3 9 0 4 , 8 8 2 3 5 , 0 2 4 - 4 , 4 0 9 , 3 0 2 15,238 52 - S e w e r 6 8 0 , 0 8 3 2 5 0 , 5 9 1 3 0 0 , 6 9 7 - - 1 , 2 3 1 , 3 7 1 71,620 Ag e n c y F u n d s 90 - D e v e l o p e r E s c r o w 1 5 7 , 9 7 7 - - - - 1 5 7 , 9 7 7 - 95 - E s c r o w D e p o s i t ( 3 9 2 , 8 7 7 ) 6 6 9 , 7 5 1 - - - 2 7 6 , 8 7 5 - To t a l C i t y F u n d s 2 , 62 5 , 1 8 5 1 , 8 4 4 , 8 0 5 7 , 2 8 0 , 6 9 3 2 , 7 2 6 , 5 1 0 - 1 4 , 4 7 7 , 1 9 3 292,442 Di s t r i b u t i o n % 1 8 . 1 3 % 1 2 . 7 4 % 5 0 . 2 9 % 1 8 . 8 3 % Li b r a r y F u n d s 82 - L i b r a r y O p e r a t i o n s - - - 1 7 1 , 5 0 6 3 5 6 , 4 2 3 5 2 7 , 9 2 9 8,837 83 - L i b r a r y D e b t S e r v i c e - - - 1 0 ( 3 , 3 2 2 ) ( 3 , 3 1 2 ) - 84 - L i b r a r y C a p i t a l 4, 9 5 0 - - - 1 8 , 5 9 3 2 3 , 5 4 3 - Li b r a r y T o t a l s 4 , 9 5 0 - - 1 7 1 , 5 1 6 3 7 1 , 6 9 3 5 4 8 , 1 6 0 8,837 Di s t r i b u t i o n % 0 . 9 0 % 3 1 . 2 9 % 6 7 . 8 1 % Pa r k a n d R e c r e a t i o n F u n d s 79 - P a r k s a n d R e c r e a t i o n 7 0 4 , 4 5 9 - - - - 7 0 4 , 4 5 9 - 25 - P a r k & R e c C a p i t a l 22 , 4 8 5 - - - - 2 2 , 4 8 5 2,616 Pa r k & R e c T o t a l s 7 2 6 ,94 4 - - - - 7 2 6 ,944 2,616 Pa r k & Re c To t a l s 72 6 , 9 4 4 72 6 , 9 4 4 2,616 Di s t r i b u t i o n % 1 0 0 . 0 0 % Fi n a n c i a l Ac c r u e d Ty p e o f I n v e s t m e n t I n s t i t u t i o n F D I C # I n t e r e s t R a t e O r i g i n a l C o s t M a t u r i t y D a t e I n t e r e s t t o D a t e V a l u e a t M a t u r i t y F u n d Ce r t i f i c a t e o f D e p o s i t ( C D ) O n e W e s t B a n k 5 8 9 7 8 0 . 6 3 % 2 0 0 , 0 0 0 $ 5 / 2 / 2 0 1 6 1 , 2 6 6 $ 2 0 1 , 2 6 9 $ G e n e r a l ( 0 1 ) Ce r t i f i c a t e o f D e p o s i t ( C D ) M o d e r n B a n k , N A 2 2 3 9 8 0 . 3 5 % 2 0 0 , 2 4 8 $ 5 / 1 1 / 2 0 1 6 3 2 1 $ 2 0 0 , 5 8 9 $ S e w e r ( 5 2 ) Ce r t i f i c a t e o f D e p o s i t ( C D ) B o F i F e d e r a l B a n k 3 5 5 4 6 0 . 3 5 % 1 9 9 , 6 0 0 $ 8 / 2 2 / 2 0 1 6 1 6 4 $ 2 0 0 , 0 4 2 $ W a t e r ( 5 1 ) Ce r t i f i c a t e o f D e p o s i t ( C D ) We s t e r n Al l i a n c e / T o r r e y Pi n e s B a n k 57 5 1 2 0 . 3 5 % 2 4 9 , 4 0 0 $ 8 / 2 2 / 2 0 1 6 2 0 5 $ 2 4 9 , 9 5 2 $ W a t e r ( 5 1 ) UN I T E D C I T Y O F Y O R K V I L L E CA S H A N D I N V E S T M E N T S U M M A R Y - a s o f A p r i l 3 0 , 2 0 1 6 In v e s t m e n t s S u m m a r y Ce r t i f i c a t e o f D e p o s i t ( C D ) B r e m e r B a n k 1 2 9 2 3 0 . 3 5 % 1 5 1 , 0 0 0 $ 8 / 2 2 / 2 0 1 6 1 1 1 $ 1 5 1 , 2 9 9 $ W a t e r ( 5 1 ) 1, 0 0 0 , 2 4 8 $ 2 , 0 6 8 $ 1 , 0 0 3 , 1 5 1 $ In v e s t m e n t T o t a l s 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 NB #4 Tracking Number ADM 2016-39 Bills for Payment Administration Committee – June 15, 2016 Informational None 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 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 5 / 0 2 / 1 6 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 5 : 5 7 : 5 5 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 5 / 0 2 / 1 6 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 2 0 9 5 A C E V E D O R R A Y A C E V E D O 2 0 1 6 B A T @ B R D G 0 5 / 0 2 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 1 0 0 . 0 0 IN V O I C E T O T A L : 1 0 0 . 0 0 * CH E C K T O T A L : 1 0 0 . 0 0 5 2 2 0 9 6 B U R C I A G H H U M B E R T O A . B U R C I A G A 2 0 1 6 B A T @ B R D G 0 5 / 0 2 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 2 0 0 . 0 0 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 : 2 0 0 . 0 0 5 2 2 0 9 7 L I N D E R B W I L L I A M L I N D E R 2 0 1 6 B A T @ B R D G 0 5 / 0 2 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 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 2 0 9 8 L I N D H O L J J A C O B L I N D H O L M 2 0 1 6 B A T @ B R D G 0 5 / 0 2 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 1 0 0 . 0 0 IN V O I C E T O T A L : 1 0 0 . 0 0 * CH E C K T O T A L : 1 0 0 . 0 0 5 2 2 0 9 9 M C C L E A R M M I K E M C C L E A R Y 2 0 1 6 B A T @ B R D G 0 5 / 0 2 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 1 0 0 . 0 0 IN V O I C E T O T A L : 1 0 0 . 0 0 * CH E C K T O T A L : 1 0 0 . 0 0 5 2 2 1 0 0 O L E A R Y C C Y N T H I A O ' L E A R Y Page 1 of 50       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 5 / 0 2 / 1 6 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 5 : 5 7 : 5 5 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 5 / 0 2 / 1 6 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 2 1 0 0 O L E A R Y C C Y N T H I A O ' L E A R Y 2 0 1 6 B A T @ B R D G 0 5 / 0 2 / 1 6 0 1 S C H E D U L I N G O F U M P I R E S F O R 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 2 7 0 . 0 0 0 2 B A T T L E @ B R I D G E T O U R N A M E N T * * C O M M E N T * * IN V O I C E T O T A L : 2 7 0 . 0 0 * CH E C K T O T A L : 2 7 0 . 0 0 5 2 2 1 0 1 R I C H T E R P P A U L J . R I C H T E R 2 0 1 6 B A T @ B R D G 0 5 / 0 2 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 1 0 0 . 0 0 IN V O I C E T O T A L : 1 0 0 . 0 0 * CH E C K T O T A L : 1 0 0 . 0 0 5 2 2 1 0 2 R I E T Z R R O B E R T L . R I E T Z J R . 2 0 1 6 B A T @ B R D G 0 5 / 0 2 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 1 0 0 . 0 0 IN V O I C E T O T A L : 1 0 0 . 0 0 * CH E C K T O T A L : 1 0 0 . 0 0 5 2 2 1 0 3 R U N Y O N M M A R K R U N Y O N 2 0 1 6 B A T @ B R D G 0 5 / 0 2 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 1 5 0 . 0 0 IN V O I C E T O T A L : 1 5 0 . 0 0 * CH E C K T O T A L : 1 5 0 . 0 0 5 2 2 1 0 4 S C H M I D T V V A N C E S C H M I D T 2 0 1 6 B A T @ B R D G 0 5 / 0 2 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 1 0 0 . 0 0 IN V O I C E T O T A L : 1 0 0 . 0 0 * CH E C K T O T A L : 1 0 0 . 0 0 5 2 2 1 0 5 S T R O H L C C H A D S T R O H L Page 2 of 50       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 5 / 0 2 / 1 6 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 5 : 5 7 : 5 5 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 5 / 0 2 / 1 6 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 2 1 0 5 S T R O H L C C H A D S T R O H L 2 0 1 6 B A T @ B R D G 0 5 / 0 2 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 1 0 0 . 0 0 IN V O I C E T O T A L : 1 0 0 . 0 0 * CH E C K T O T A L : 1 0 0 . 0 0 TO T A L A M O U N T P A I D : 1 , 3 7 0 . 0 0 Page 3 of 50       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 5 / 1 7 / 1 6 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 1 : 5 0 : 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 5 / 1 7 / 1 6 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 3 2 0 1 A B B O T T N N A T H A N I E L A B B O T T 2 0 1 6 D - D U S T 0 5 / 1 7 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 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 3 2 0 2 B A L D W I N J J E R R Y B A L D W I N 2 0 1 6 D - D U S T 0 5 / 1 7 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 1 0 0 . 0 0 IN V O I C E T O T A L : 1 0 0 . 0 0 * CH E C K T O T A L : 1 0 0 . 0 0 5 2 3 2 0 3 B U T L E R D D E N N Y B U T L E R 2 0 1 6 D - D U S T 0 5 / 1 7 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 1 0 0 . 0 0 IN V O I C E T O T A L : 1 0 0 . 0 0 * CH E C K T O T A L : 1 0 0 . 0 0 5 2 3 2 0 4 L I N D H O L J J A C O B L I N D H O L M 2 0 1 6 D - D U S T 0 5 / 1 7 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 4 5 0 . 0 0 IN V O I C E T O T A L : 4 5 0 . 0 0 * CH E C K T O T A L : 4 5 0 . 0 0 5 2 3 2 0 5 M I L L E R J J O R D A N M I L L E R 2 0 1 6 D - D U S T 0 5 / 1 7 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 1 0 0 . 0 0 IN V O I C E T O T A L : 1 0 0 . 0 0 * CH E C K T O T A L : 1 0 0 . 0 0 5 2 3 2 0 6 O L E A R Y C C Y N T H I A O ' L E A R Y Page 4 of 50       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 5 / 1 7 / 1 6 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 1 : 5 0 : 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 5 / 1 7 / 1 6 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 3 2 0 6 O L E A R Y C C Y N T H I A O ' L E A R Y 2 0 1 6 D - D U S T 0 5 / 1 7 / 1 6 0 1 S C H E D U L I N G U M P I R E S F O R 3 4 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 1 7 0 . 0 0 0 2 G A M E S * * C O M M E N T * * IN V O I C E T O T A L : 1 7 0 . 0 0 * CH E C K T O T A L : 1 7 0 . 0 0 5 2 3 2 0 7 R I E T Z R R O B E R T L . R I E T Z J R . 2 0 1 6 D - D U S T 0 5 / 1 7 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 2 5 0 . 0 0 IN V O I C E T O T A L : 2 5 0 . 0 0 * CH E C K T O T A L : 2 5 0 . 0 0 5 2 3 2 0 8 S C H M I D T V V A N C E S C H M I D T 2 0 1 6 D - D U S T 0 5 / 1 7 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 1 5 0 . 0 0 IN V O I C E T O T A L : 1 5 0 . 0 0 * CH E C K T O T A L : 1 5 0 . 0 0 5 2 3 2 0 9 S T R O H L C C H A D S T R O H L 2 0 1 6 D - D U S T 0 5 / 1 7 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 1 0 0 . 0 0 IN V O I C E T O T A L : 1 0 0 . 0 0 * CH E C K T O T A L : 1 0 0 . 0 0 5 2 3 2 1 0 T I E T Z J J A M E S A . T I E T Z 2 0 1 6 D - D U S T 0 5 / 1 7 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 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 3 2 1 1 T R U A X G G A R Y T R U A X Page 5 of 50       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 5 / 1 7 / 1 6 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 1 : 5 0 : 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 5 / 1 7 / 1 6 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 3 2 1 1 T R U A X G G A R Y T R U A X 2 0 1 6 D - D U S T 0 5 / 1 7 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 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 TO T A L A M O U N T P A I D : 1 , 8 2 0 . 0 0 Page 6 of 50       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 5 / 1 8 / 1 6 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 5 : 0 4 : 3 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 5 / 2 4 / 1 6 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 3 2 1 3 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 6 2 8 4 6 0 - I N 0 4 / 0 7 / 1 6 0 1 P H O T O C E L L 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 8 . 2 2 IN V O I C E T O T A L : 8 . 2 2 * 0 6 2 9 4 3 1 - I N 0 4 / 1 3 / 1 6 0 1 C O N T R O L W I R E 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 4 . 8 6 IN V O I C E T O T A L : 4 . 8 6 * 0 6 3 0 9 9 7 - I N 0 4 / 2 2 / 1 6 0 1 R E P L A C E M E N T L E N S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 5 2 . 5 0 IN V O I C E T O T A L : 5 2 . 5 0 * 0 6 3 1 1 0 2 - I N 0 4 / 2 1 / 1 6 0 1 B U L B 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 1 3 1 . 5 2 IN V O I C E T O T A L : 1 3 1 . 5 2 * 0 6 3 1 3 6 3 - I N 0 4 / 2 5 / 1 6 0 1 R E M O T E E M 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 2 5 . 0 0 IN V O I C E T O T A L : 2 5 . 0 0 * 0 6 3 1 7 2 4 - I N 0 4 / 2 6 / 1 6 0 1 P O L E , A R M 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 2 , 2 5 1 . 0 6 IN V O I C E T O T A L : 2 , 2 5 1 . 0 6 * 0 6 3 2 1 0 3 - I N 0 4 / 2 8 / 1 6 0 1 C O B R A H E A D L E D 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 1 4 9 . 7 9 IN V O I C E T O T A L : 1 4 9 . 7 9 * CH E C K T O T A L : 2 , 6 2 2 . 9 5 5 2 3 2 1 4 A Q U A F I X A Q U A F I X , I N C . 1 8 1 9 2 0 4 / 2 5 / 1 6 0 1 V I T A S T I M G R E A S E 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 1 3 5 2 3 . 2 0 IN V O I C E T O T A L : 5 2 3 . 2 0 * CH E C K T O T A L : 5 2 3 . 2 0 5 2 3 2 1 5 A T T A T & T 6 3 0 5 5 3 6 8 0 5 - 0 4 1 6 0 4 / 2 5 / 1 6 0 1 0 4 / 2 5 - 0 5 / 2 4 S E R V I C E 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 4 0 1 9 7 . 4 3 IN V O I C E T O T A L : 1 9 7 . 4 3 * CH E C K T O T A L : 1 9 7 . 4 3 Page 7 of 50       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 5 / 1 8 / 1 6 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 5 : 0 4 : 3 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 5 / 2 4 / 1 6 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 3 2 1 6 B E Y E R D D W A Y N E F B E Y E R 0 4 2 8 1 6 0 4 / 2 8 / 1 6 0 1 R E F E R E E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 2 . 0 0 IN V O I C E T O T A L : 7 2 . 0 0 * CH E C K T O T A L : 7 2 . 0 0 5 2 3 2 1 7 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 7 1 5 5 4 1 3 A 0 4 / 2 8 / 1 6 0 1 I N D O O R S C O R E B O A R D W / R E M O T E 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 3 6 7 . 5 0 IN V O I C E T O T A L : 3 6 7 . 5 0 * CH E C K T O T A L : 3 6 7 . 5 0 5 2 3 2 1 8 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 5 1 6 0 5 / 1 5 / 1 6 0 1 A P R 2 0 1 6 A D M I N L I N E S 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 4 0 2 9 9 . 4 0 0 2 A P R 2 0 1 6 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 4 2 . 0 7 0 3 A P R 2 0 1 6 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 4 2 . 0 7 0 4 A P R 2 0 1 6 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 4 2 . 0 7 0 5 A P R 2 0 1 6 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 5 3 . 3 0 0 6 A P R 2 0 1 6 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 2 3 . 6 5 0 7 A P R 2 0 1 6 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 2 3 . 6 5 0 8 A P R 2 0 1 6 P W L I N E S 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 4 0 1 , 3 3 0 . 9 1 0 9 A P R 2 0 1 6 T R F C S I G N A L M N T N C E 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 3 5 3 5 . 7 2 1 0 A P R 2 0 1 6 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 . 3 6 1 1 A P R 2 0 1 6 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 4 4 . 9 8 IN V O I C E T O T A L : 3 , 2 8 2 . 1 8 * CH E C K T O T A L : 3 , 2 8 2 . 1 8 5 2 3 2 1 9 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 7 5 0 2 0 4 / 1 1 / 1 6 0 1 P A P E R T O W E L 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 2 0 5 9 . 3 8 IN V O I C E T O T A L : 5 9 . 3 8 * CH E C K T O T A L : 5 9 . 3 8 Page 8 of 50       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 5 / 1 8 / 1 6 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 5 : 0 4 : 3 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 5 / 2 4 / 1 6 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 3 2 2 0 C A R G I L L C A R G I L L , I N C 2 9 0 2 8 0 0 8 5 6 0 4 / 2 2 / 1 6 0 1 B U L K R O C K S A L T 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 3 , 0 0 9 . 2 7 IN V O I C E T O T A L : 3 , 0 0 9 . 2 7 * CH E C K T O T A L : 3 , 0 0 9 . 2 7 5 2 3 2 2 1 C A R S T A R C A R S T A R R O 3 0 2 7 8 0 4 / 0 8 / 1 6 0 1 2 0 1 3 I M P A L A A C C I D E N T R E P A I R S 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 5 0 0 . 0 0 0 2 2 0 1 3 I M P A L A A C C I D E N T R E P A I R S 0 1 - 6 4 0 - 5 6 - 0 0 - 5 6 2 5 4 , 1 4 1 . 5 3 IN V O I C E T O T A L : 4 , 6 4 1 . 5 3 * R O 3 0 3 9 9 0 4 / 2 9 / 1 6 0 1 2 0 1 3 T A H O E A C C I D E N T R E P A I R S 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 5 0 0 . 0 0 0 2 2 0 1 3 T A H O E A C C I D E N T R E P A I R S 0 1 - 6 4 0 - 5 6 - 0 0 - 5 6 2 5 2 , 1 9 3 . 6 8 IN V O I C E T O T A L : 2 , 6 9 3 . 6 8 * CH E C K T O T A L : 7 , 3 3 5 . 2 1 5 2 3 2 2 2 C E N T R A L L C E N T R A L L I M E S T O N E C O M P A N Y , I N C 6 3 7 5 0 5 / 0 1 / 1 6 0 1 R I P R A P 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 0 1 1 7 . 9 0 IN V O I C E T O T A L : 1 1 7 . 9 0 * CH E C K T O T A L : 1 1 7 . 9 0 5 2 3 2 2 3 C O L L E P R O C O L L E C T I O N P R O F E S S I O N A L S I N C . 2 1 4 8 3 0 - J 0 4 / 2 9 / 1 6 0 1 C O M M I S S I O N O N C O L L E C T I O N 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 6 2 1 4 2 . 4 5 IN V O I C E T O T A L : 1 4 2 . 4 5 * CH E C K T O T A L : 1 4 2 . 4 5 5 2 3 2 2 4 C O M E D C O M M O N W E A L T H E D I S O N 0 1 8 5 0 7 9 1 0 9 - 0 4 1 6 0 4 / 2 8 / 1 6 0 1 0 3 / 3 0 - 0 4 / 2 8 4 2 0 F A I R H A V E N 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 8 0 1 3 8 . 5 4 IN V O I C E T O T A L : 1 3 8 . 5 4 * CH E C K T O T A L : 1 3 8 . 5 4 Page 9 of 50       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 5 / 1 8 / 1 6 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 5 : 0 4 : 3 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 5 / 2 4 / 1 6 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 3 2 2 5 C O M E D C O M M O N W E A L T H E D I S O N 0 4 3 5 1 1 3 1 1 6 - 0 4 1 6 0 5 / 0 4 / 1 6 0 1 0 4 / 0 4 - 0 5 / 0 3 R T 3 4 & B E E C H E R 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 2 9 . 6 5 IN V O I C E T O T A L : 2 9 . 6 5 * CH E C K T O T A L : 2 9 . 6 5 5 2 3 2 2 6 C O M E D C O M M O N W E A L T H E D I S O N 0 6 6 3 1 1 2 2 3 0 - 0 4 1 6 0 4 / 2 8 / 1 6 0 1 0 3 / 2 9 - 0 4 / 2 7 1 0 3 1 / 2 B E A V E R 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 2 4 8 . 8 3 IN V O I C E T O T A L : 2 4 8 . 8 3 * CH E C K T O T A L : 2 4 8 . 8 3 5 2 3 2 2 7 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 4 7 7 - 0 4 1 6 0 4 / 2 8 / 1 6 0 1 0 3 / 2 5 - 0 4 / 2 8 M I S C L I G H T S 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 2 , 5 1 4 . 4 6 IN V O I C E T O T A L : 2 , 5 1 4 . 4 6 * CH E C K T O T A L : 2 , 5 1 4 . 4 6 5 2 3 2 2 8 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 8 0 1 4 0 0 4 - 0 4 1 6 0 4 / 2 9 / 1 6 0 1 0 3 / 3 1 - 0 4 / 2 9 6 7 8 0 R T 4 7 W E L L 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 9 2 . 2 6 IN V O I C E T O T A L : 9 2 . 2 6 * CH E C K T O T A L : 9 2 . 2 6 5 2 3 2 2 9 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 6 6 0 3 8 0 7 7 - 0 4 1 6 0 4 / 2 7 / 1 6 0 1 0 3 / 2 9 - 0 4 / 2 7 4 5 6 K E N N E D Y R D 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 7 9 . 2 8 0 2 0 3 / 2 9 - 0 4 / 2 7 4 5 6 K E N N E D Y R D 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 8 2 2 . 7 5 IN V O I C E T O T A L : 8 2 . 0 3 * CH E C K T O T A L : 8 2 . 0 3 5 2 3 2 3 0 C O M E D C O M M O N W E A L T H E D I S O N Page 10 of 50       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 5 / 1 8 / 1 6 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 5 : 0 4 : 3 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 5 / 2 4 / 1 6 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 3 2 3 0 C O M E D C O M M O N W E A L T H E D I S O N 1 4 0 7 1 2 5 0 4 5 - 0 4 1 6 0 5 / 0 3 / 1 6 0 1 0 4 / 0 4 - 0 5 / 0 3 F O X H I L L L I F T 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 8 0 8 9 . 3 2 IN V O I C E T O T A L : 8 9 . 3 2 * 2 0 1 9 0 9 9 0 4 4 - 0 4 1 6 0 5 / 0 5 / 1 6 0 1 0 3 / 1 5 - 0 4 / 1 3 B R I D G E T A N K 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 8 9 . 2 9 IN V O I C E T O T A L : 8 9 . 2 9 * CH E C K T O T A L : 1 7 8 . 6 1 5 2 3 2 3 1 C O M E D C O M M O N W E A L T H E D I S O N 2 9 4 7 0 5 2 0 3 1 - 0 4 1 6 0 4 / 2 8 / 1 6 0 1 0 3 / 3 0 - 0 4 / 2 8 R I V E R S T R E E T 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 1 7 1 . 7 2 0 2 0 3 / 3 0 - 0 4 / 2 8 R I V E R S T & R T 4 7 * * C O M M E N T * * IN V O I C E T O T A L : 1 7 1 . 7 2 * CH E C K T O T A L : 1 7 1 . 7 2 5 2 3 2 3 2 C O M E D C O M M O N W E A L T H E D I S O N 2 9 6 1 0 1 7 0 4 3 - 0 4 1 6 0 4 / 2 7 / 1 6 0 1 0 3 / 2 9 - 0 4 / 2 7 P R E S T W I C K L I F T 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 8 0 9 9 . 7 8 IN V O I C E T O T A L : 9 9 . 7 8 * 3 1 1 9 1 4 2 0 2 5 - 0 4 1 6 0 4 / 2 7 / 1 6 0 1 0 3 / 2 9 - 0 4 / 2 7 V A N E M M O N P K G L O T 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 8 2 1 3 . 1 8 IN V O I C E T O T A L : 1 3 . 1 8 * 4 0 8 5 0 8 0 0 3 3 - 0 4 1 6 0 4 / 2 7 / 1 6 0 1 0 3 / 2 9 - 0 4 / 2 7 1 9 9 1 C A N N O N B A L L T R 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 2 3 4 . 6 6 IN V O I C E T O T A L : 2 3 4 . 6 6 * 4 4 4 9 0 8 7 0 1 6 - 0 4 1 6 0 5 / 0 5 / 1 6 0 1 0 3 / 2 9 - 0 4 / 2 8 M I S C L I F T S T A T I O N S 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 8 0 8 4 6 . 0 2 IN V O I C E T O T A L : 8 4 6 . 0 2 * 4 4 7 5 0 9 3 0 5 3 - 0 4 1 6 0 4 / 2 8 / 1 6 0 1 0 3 / 3 0 - 0 4 / 2 8 6 1 0 T O W E R L N 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 2 6 9 . 9 3 IN V O I C E T O T A L : 2 6 9 . 9 3 * CH E C K T O T A L : 1 , 4 6 3 . 5 7 Page 11 of 50       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 5 / 1 8 / 1 6 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 5 : 0 4 : 3 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 5 / 2 4 / 1 6 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 3 2 3 3 C O M E D C O M M O N W E A L T H E D I S O N 6 8 1 9 0 2 7 0 1 1 - 0 4 1 6 0 5 / 0 4 / 1 6 0 1 0 3 / 2 9 - 0 4 / 2 8 P R B U I L D I N G S 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 8 0 3 5 7 . 4 0 IN V O I C E T O T A L : 3 5 7 . 4 0 * CH E C K T O T A L : 3 5 7 . 4 0 5 2 3 2 3 4 C O N S E R V C O N S E R V F S , I N C 4 0 0 0 1 0 6 9 0 4 / 2 5 / 1 6 0 1 R O U N D U P , M A R K I N G C H A L K 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 3 5 7 . 7 2 IN V O I C E T O T A L : 3 5 7 . 7 2 * CH E C K T O T A L : 3 5 7 . 7 2 5 2 3 2 3 5 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 3 2 2 7 6 7 0 6 0 4 / 3 0 / 1 6 0 1 0 3 / 2 9 - 0 4 / 2 6 2 2 2 4 T R E M O N T S T 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 4 , 2 7 6 . 3 6 IN V O I C E T O T A L : 4 , 2 7 6 . 3 6 * 0 0 3 2 3 1 0 5 7 9 0 5 / 0 3 / 1 6 0 1 0 3 / 3 0 - 0 4 / 2 7 6 1 0 T O W E R W E L L S 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 7 , 0 5 4 . 1 1 IN V O I C E T O T A L : 7 , 0 5 4 . 1 1 * 0 0 3 2 3 1 1 1 9 8 0 5 / 0 3 / 1 6 0 1 0 3 / 3 0 - 0 4 / 2 6 2 9 2 1 B R I S T O L R I D G E 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 3 , 2 8 1 . 7 2 IN V O I C E T O T A L : 3 , 2 8 1 . 7 2 * 0 0 3 2 3 2 5 1 7 6 0 5 / 0 4 / 1 6 0 1 0 3 / 3 1 - 0 5 / 0 1 1 W A L L E Y 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 6 5 . 2 5 IN V O I C E T O T A L : 6 5 . 2 5 * CH E C K T O T A L : 1 4 , 6 7 7 . 4 4 5 2 3 2 3 6 C O S E L M A B B O B C O S E L M A N 0 4 2 8 1 6 0 4 / 2 8 / 1 6 0 1 R E F E R E E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 2 . 0 0 IN V O I C E T O T A L : 7 2 . 0 0 * CH E C K T O T A L : 7 2 . 0 0 Page 12 of 50       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 5 / 1 8 / 1 6 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 5 : 0 4 : 3 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 5 / 2 4 / 1 6 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 3 2 3 7 D Y N E G Y D Y N E G Y E N E R G Y S E R V I C E S 0 1 2 3 8 9 4 1 6 0 5 1 0 5 / 0 2 / 1 6 0 1 0 3 / 3 0 - 0 4 / 2 7 1 C O U N T R Y S I D E P K W Y 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 1 2 3 . 9 1 0 2 0 3 / 3 0 - 0 4 / 2 7 1 C O U N T R Y S I D E P K W Y 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 8 2 1 2 . 8 0 IN V O I C E T O T A L : 1 3 6 . 7 1 * CH E C K T O T A L : 1 3 6 . 7 1 5 2 3 2 3 8 F O U R S E A S 4 S E A S O N S L A N D S C A P I N G P L U S 6 0 7 8 U 0 4 / 2 7 / 1 6 0 1 B I N B L O C K S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 5 , 5 9 0 . 0 0 IN V O I C E T O T A L : 5 , 5 9 0 . 0 0 * CH E C K T O T A L : 5 , 5 9 0 . 0 0 5 2 3 2 3 9 F U N K T R L R F U N K T R A I L E R S A L E S I N C 0 4 2 6 1 6 0 4 / 2 6 / 1 6 0 1 2 0 1 6 P J T R A I L E R 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 4 , 8 0 0 . 0 0 IN V O I C E T O T A L : 4 , 8 0 0 . 0 0 * CH E C K T O T A L : 4 , 8 0 0 . 0 0 5 2 3 2 4 0 G A R D K O C H G A R D I N E R K O C H & W E I S B E R G H - 2 3 6 4 C - 1 1 5 5 5 6 0 3 / 0 1 / 1 6 0 1 K I M B A L L H I L L I M A T T E R S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 1 1 , 4 9 6 . 7 3 IN V O I C E T O T A L : 1 , 4 9 6 . 7 3 * H - 2 3 6 4 C - 1 1 7 8 7 2 0 5 / 0 2 / 1 6 0 1 K I M B A L L H I L L I M A T T E R S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 1 2 , 4 4 0 . 0 0 IN V O I C E T O T A L : 2 , 4 4 0 . 0 0 * H - 3 1 8 1 C - 1 1 7 8 7 0 0 5 / 0 2 / 1 6 0 1 G E N E R A 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 1 2 , 0 2 0 . 0 0 IN V O I C E T O T A L : 2 , 0 2 0 . 0 0 * H - 3 5 2 5 C - 1 1 5 5 7 7 0 3 / 0 3 / 1 6 0 1 K I M B A L L H I L L I I U N I T 4 M A T T E R S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 1 2 , 7 2 0 . 0 0 IN V O I C E T O T A L : 2 , 7 2 0 . 0 0 * H - 3 5 2 5 C - 1 1 7 8 7 1 0 5 / 0 2 / 1 6 0 1 K I M B A L L H I L L I I U N I T 4 M A T T E R S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 1 1 , 2 8 0 . 0 0 IN V O I C E T O T A L : 1 , 2 8 0 . 0 0 * Page 13 of 50       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 5 / 1 8 / 1 6 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 5 : 0 4 : 3 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 5 / 2 4 / 1 6 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 3 2 4 0 G A R D K O C H G A R D I N E R K O C H & W E I S B E R G H - 3 5 4 8 C - 1 1 7 8 7 3 0 5 / 0 2 / 1 6 0 1 W A L K E R H O M E S M A T T E R S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 1 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 : 1 0 , 2 5 6 . 7 3 5 2 3 2 4 1 G R O U N D G R O U N D E F F E C T S I N C . 3 3 5 0 6 4 0 4 / 2 0 / 1 6 0 1 L E D G E S T O N E S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 4 , 1 1 4 . 4 0 IN V O I C E T O T A L : 4 , 1 1 4 . 4 0 * CH E C K T O T A L : 4 , 1 1 4 . 4 0 5 2 3 2 4 2 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 5 5 7 0 4 / 3 0 / 1 6 0 1 A P R 2 0 1 6 M Y G O V H U B F E E S 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 6 2 1 3 8 . 7 6 0 2 A P R 2 0 1 6 M Y G O V H U B F E E S 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 6 2 1 7 7 . 6 6 0 3 A P R 2 0 1 6 M Y G O V H U B F E E S 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 6 2 8 9 . 6 6 IN V O I C E T O T A L : 4 0 6 . 0 8 * CH E C K T O T A L : 4 0 6 . 0 8 5 2 3 2 4 3 H A R T R O B H A R T , R O B B I E 0 4 2 2 1 6 0 4 / 2 2 / 1 6 0 1 L I S L E 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 3 0 . 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 : 3 0 . 0 0 * CH E C K T O T A L : 3 0 . 0 0 5 2 3 2 4 4 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 . F 2 8 9 5 1 6 0 4 / 2 5 / 1 6 0 1 M X U B A T T E R I E S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 6 4 4 0 6 . 7 7 IN V O I C E T O T A L : 4 0 6 . 7 7 * CH E C K T O T A L : 4 0 6 . 7 7 Page 14 of 50       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 5 / 1 8 / 1 6 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 5 : 0 4 : 3 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 5 / 2 4 / 1 6 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 3 2 4 5 I L P D 4 8 1 1 I L L I N O I S S T A T E P O L I C E 0 5 1 6 1 6 0 5 / 1 6 / 1 6 0 1 B A C K G R O U N D C H E C K S 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 2 9 . 7 5 0 2 B A C K G R O U N D C H E C K S 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 6 2 2 9 . 7 5 0 3 B A C K G R O U N D C H E C K S 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 6 2 2 9 . 7 5 IN V O I C E T O T A L : 8 9 . 2 5 * CH E C K T O T A L : 8 9 . 2 5 5 2 3 2 4 6 I L T R U C K I L L I N O I S T R U C K M A I N T E N A N C E , I N 0 2 7 4 6 1 0 4 / 3 0 / 1 6 0 1 R E P L A C E D P A R T O F E X H A U S T 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 9 0 1 , 2 5 9 . 9 4 IN V O I C E T O T A L : 1 , 2 5 9 . 9 4 * CH E C K T O T A L : 1 , 2 5 9 . 9 4 5 2 3 2 4 7 I N G E M U N S I N G E M U N S O N L A W O F F I C E S L T D 2 9 8 2 0 5 / 0 2 / 1 6 0 1 0 4 / 0 4 / 1 6 A D M I N H E A R I N G 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 6 7 1 5 0 . 0 0 IN V O I C E T O T A L : 1 5 0 . 0 0 * CH E C K T O T A L : 1 5 0 . 0 0 5 2 3 2 4 8 I N T E R D E V I N T E R D E V , L L C 1 0 0 9 0 9 7 0 5 / 1 6 / 1 6 0 1 N E T W O R K A S S E S S M E N T S & R E P O R T S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 5 0 7 , 3 0 0 . 0 0 0 2 P R O J E C T * * C O M M E N T * * IN V O I C E T O T A L : 7 , 3 0 0 . 0 0 * CH E C K T O T A L : 7 , 3 0 0 . 0 0 5 2 3 2 4 9 I T H A L J J O H N I T H A L 0 4 2 8 1 6 0 4 / 2 8 / 1 6 0 1 R E F E R E E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 2 . 0 0 IN V O I C E T O T A L : 7 2 . 0 0 * CH E C K T O T A L : 7 2 . 0 0 Page 15 of 50       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 5 / 1 8 / 1 6 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 5 : 0 4 : 3 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 5 / 2 4 / 1 6 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 3 2 5 0 J O H N S O I L J O H N S O N O I L C O M P A N Y I L 1 1 3 8 8 9 1 0 5 / 0 1 / 1 6 0 1 A P R 2 0 1 6 G A S O L I N E 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 9 5 1 8 . 4 7 IN V O I C E T O T A L : 1 8 . 4 7 * CH E C K T O T A L : 1 8 . 4 7 5 2 3 2 5 1 J U L I E J U L I E , I N C . 0 3 3 1 1 6 0 4 / 2 0 / 1 6 0 1 2 0 1 6 A N N U A L A S S E S S M E N T 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 3 4 , 3 0 0 . 0 0 IN V O I C E T O T A L : 4 , 3 0 0 . 0 0 * CH E C K T O T A L : 4 , 3 0 0 . 0 0 5 2 3 2 5 2 J U S T S A F E J U S T S A F E T Y , L T D 2 5 7 7 5 0 4 / 2 7 / 1 6 0 1 F I R S T A I D S U P P L I E S 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 2 0 1 2 9 . 2 5 IN V O I C E T O T A L : 1 2 9 . 2 5 * CH E C K T O T A L : 1 2 9 . 2 5 5 2 3 2 5 3 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 4 / 1 6 0 5 / 1 6 / 1 6 0 1 A P R 2 0 1 6 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 5 , 8 7 6 . 3 3 IN V O I C E T O T A L : 5 , 8 7 6 . 3 3 * CH E C K T O T A L : 5 , 8 7 6 . 3 3 5 2 3 2 5 4 K E N P R I N T A N N E T T E M . P O W E L L 2 0 9 9 0 4 / 2 8 / 1 6 0 1 5 0 0 B U S I N E S S C A R D S 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 3 0 5 8 . 0 0 IN V O I C E T O T A L : 5 8 . 0 0 * CH E C K T O T A L : 5 8 . 0 0 5 2 3 2 5 5 K E T C H M A M M A T T H E W K E T C H M A R K Page 16 of 50       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 5 / 1 8 / 1 6 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 5 : 0 4 : 3 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 5 / 2 4 / 1 6 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 3 2 5 5 K E T C H M A M M A T T H E W K E T C H M A R K 0 4 2 6 1 6 0 4 / 2 6 / 1 6 0 1 L I S L E 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 0 . 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 : 2 0 . 0 0 * CH E C K T O T A L : 2 0 . 0 0 5 2 3 2 5 6 M E N L A N D M E N A R D S - Y O R K V I L L E 4 2 7 0 5 0 4 / 1 9 / 1 6 0 1 H E A D L I G H T B U L B S 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 1 9 . 7 8 IN V O I C E T O T A L : 1 9 . 7 8 * 4 3 1 0 7 0 4 / 2 3 / 1 6 0 1 C A B L E T I E S 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 2 0 1 5 . 9 8 IN V O I C E T O T A L : 1 5 . 9 8 * 4 3 3 1 5 0 4 / 2 5 / 1 6 0 1 M A N U R E F O R K S 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 3 0 9 5 . 9 2 IN V O I C E T O T A L : 9 5 . 9 2 * 4 3 3 1 7 - 1 6 0 4 / 2 5 / 1 6 0 1 D R I P C A P , S A W B L A D E , B I T S , 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 2 2 0 . 6 0 0 2 M I R R O R F I L M , P L Y W O O D * * C O M M E N T * * IN V O I C E T O T A L : 2 2 0 . 6 0 * 4 3 3 3 2 0 4 / 2 5 / 1 6 0 1 B A T T E R I E S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 6 5 6 . 8 9 IN V O I C E T O T A L : 6 . 8 9 * 4 3 4 5 0 0 4 / 2 6 / 1 6 0 1 B A T T E R I E S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 6 5 1 1 . 9 7 IN V O I C E T O T A L : 1 1 . 9 7 * 4 3 5 3 2 0 4 / 2 7 / 1 6 0 1 G L A S S C L E A N E R , B R U S H 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 9 . 2 7 IN V O I C E T O T A L : 9 . 2 7 * CH E C K T O T A L : 3 8 0 . 4 1 5 2 3 2 5 7 M E N L A N D M E N A R D S - Y O R K V I L L E 4 3 5 3 4 0 4 / 2 7 / 1 6 0 1 S H O V E L S , C L E V I S L I N K S , G R A B 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 4 3 3 . 8 3 Page 17 of 50       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 5 / 1 8 / 1 6 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 5 : 0 4 : 3 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 5 / 2 4 / 1 6 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 3 2 5 7 M E N L A N D M E N A R D S - Y O R K V I L L E 4 3 5 3 4 0 4 / 2 7 / 1 6 0 2 H O O K S , T R A N S P O R T S , J U M P E R , * * C O M M E N T * * 0 3 R A T C H E T B I N D E R * * C O M M E N T * * IN V O I C E T O T A L : 4 3 3 . 8 3 * CH E C K T O T A L : 4 3 3 . 8 3 5 2 3 2 5 8 M E N L A N D M E N A R D S - Y O R K V I L L E 4 3 6 3 4 0 4 / 2 8 / 1 6 0 1 H E X B O L T , S C R E W S , W A S H E R S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 1 0 . 0 6 IN V O I C E T O T A L : 1 0 . 0 6 * 4 3 6 4 2 0 4 / 2 8 / 1 6 0 1 P L Y W O O D 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 6 6 . 9 9 IN V O I C E T O T A L : 6 6 . 9 9 * 4 3 7 7 6 0 4 / 2 9 / 1 6 0 1 A D A P T E R 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 3 0 6 . 8 9 IN V O I C E T O T A L : 6 . 8 9 * 4 3 7 8 2 0 4 / 2 9 / 1 6 0 1 2 5 L A T T I C E P A N E L S 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 5 7 4 . 7 5 IN V O I C E T O T A L : 5 7 4 . 7 5 * CH E C K T O T A L : 6 5 8 . 6 9 5 2 3 2 5 9 M E T R O W E S M E T R O W E S T C O G 2 5 9 9 0 5 / 0 9 / 1 6 0 1 4 / 2 8 B O A R D M E E T I N G 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 1 2 3 5 . 0 0 IN V O I C E T O T A L : 3 5 . 0 0 * CH E C K T O T A L : 3 5 . 0 0 5 2 3 2 6 0 M O R A S P H M O R R I S A S P H A L T D I V I S I O N 1 0 4 3 0 0 4 / 2 7 / 1 6 0 1 C O L D P A T C H 1 5 - 1 5 5 - 5 6 - 0 0 - 5 6 3 3 1 , 4 0 1 . 4 0 IN V O I C E T O T A L : 1 , 4 0 1 . 4 0 * CH E C K T O T A L : 1 , 4 0 1 . 4 0 Page 18 of 50       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 5 / 1 8 / 1 6 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 5 : 0 4 : 3 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 5 / 2 4 / 1 6 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 3 2 6 1 N I C O R N I C O R G A S 0 0 - 4 1 - 2 2 - 8 7 4 8 4 - 0 4 1 6 0 5 / 0 6 / 1 6 0 1 0 4 / 0 5 - 0 5 / 0 6 1 1 0 7 P R A I R I E L N 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 3 2 . 9 1 IN V O I C E T O T A L : 3 2 . 9 1 * 1 5 - 6 3 - 7 4 - 5 7 3 3 2 - 0 4 1 6 0 5 / 0 4 / 1 6 0 1 0 4 / 0 1 - 0 5 / 0 3 1 9 5 5 S B R I D G E 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 3 1 . 5 4 IN V O I C E T O T A L : 3 1 . 5 4 * 2 3 - 4 5 - 9 1 - 4 8 6 2 5 - 0 4 1 6 0 5 / 0 4 / 1 6 0 1 0 4 / 0 5 - 0 5 / 0 4 1 0 1 B R U E L L S T 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 8 4 . 8 9 IN V O I C E T O T A L : 8 4 . 8 9 * 4 5 1 2 2 5 4 0 8 1 3 - 0 4 1 6 0 5 / 0 4 / 1 6 0 1 0 4 / 0 1 - 0 5 / 0 3 2 0 1 W H Y D R A U L I C 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 1 0 1 . 1 4 IN V O I C E T O T A L : 1 0 1 . 1 4 * 4 9 - 2 5 - 6 1 - 1 0 0 0 5 - 0 4 1 6 0 5 / 0 4 / 1 6 0 1 0 4 / 0 1 - 0 5 / 0 3 1 V A N E M M O N 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 7 2 . 2 6 IN V O I C E T O T A L : 7 2 . 2 6 * 8 0 - 5 6 - 0 5 - 1 1 5 7 0 - 0 4 1 6 0 5 / 0 3 / 1 6 0 1 0 4 / 0 4 - 0 5 / 0 3 2 5 1 2 R O S E M O N T 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 3 3 . 3 9 IN V O I C E T O T A L : 3 3 . 3 9 * CH E C K T O T A L : 3 5 6 . 1 3 5 2 3 2 6 2 N O R T H E R N N O R T H E R N S A F E T Y C O . , I N C . 9 0 1 8 9 0 2 5 4 0 4 / 1 4 / 1 6 0 1 S A F E T Y W E A R 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 6 6 7 . 5 4 IN V O I C E T O T A L : 6 6 7 . 5 4 * CH E C K T O T A L : 6 6 7 . 5 4 5 2 3 2 6 3 N U T O Y S N U T O Y S L E I S U R E P R O D U C T S 0 4 2 1 1 6 0 4 / 2 1 / 1 6 0 1 2 F U L L B U C K E T S E A T S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 5 3 6 . 0 0 IN V O I C E T O T A L : 5 3 6 . 0 0 * CH E C K T O T A L : 5 3 6 . 0 0 5 2 3 2 6 4 O R R K K A T H L E E N F I E L D O R R & A S S O C . Page 19 of 50       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 5 / 1 8 / 1 6 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 5 : 0 4 : 3 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 5 / 2 4 / 1 6 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 3 2 6 4 O R R K K A T H L E E N F I E L D O R R & A S S O C . 1 4 9 7 1 0 5 / 0 4 / 1 6 0 1 M I S C C I T Y L E G A L M A T T E R S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 5 6 5 , 8 5 9 . 7 5 0 2 C A L E D O N I A M A T T E R S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 5 6 7 8 . 0 0 0 3 D O W N T O W N T I F M A T T E R S 8 8 - 8 8 0 - 5 4 - 0 0 - 5 4 6 6 1 8 5 . 2 5 0 4 M E E T I N G S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 5 6 5 0 0 . 0 0 IN V O I C E T O T A L : 6 , 6 2 3 . 0 0 * CH E C K T O T A L : 6 , 6 2 3 . 0 0 5 2 3 2 6 5 P A R A D I S E P A R A D I S E C A R W A S H 2 2 3 2 1 0 0 5 / 0 4 / 1 6 0 1 A P R 2 0 1 6 C A R W A S H E S 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 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 3 2 6 6 P E P S I P E P S I - C O L A G E N E R A L B O T T L E 2 4 9 2 4 8 5 6 0 4 / 2 9 / 1 6 0 1 B R I D G E P A R K W A T E R , P O P , 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 7 9 8 4 . 6 0 0 2 G A T O R A D E * * C O M M E N T * * IN V O I C E T O T A L : 9 8 4 . 6 0 * CH E C K T O T A L : 9 8 4 . 6 0 5 2 3 2 6 7 Q U I L L Q U I L L C O R P O R A T I O N 5 3 9 0 3 4 1 0 4 / 2 8 / 1 6 0 1 M A I L I N G L A B E L S 0 1 - 1 1 0 - 5 6 - 0 0 - 5 6 1 0 4 9 . 9 8 IN V O I C E T O T A L : 4 9 . 9 8 * CH E C K T O T A L : 4 9 . 9 8 5 2 3 2 6 8 R 0 0 0 1 6 2 4 K A N E L A N D K N I G H T S B @ B R F N D 0 5 / 0 5 / 1 6 0 1 B A T T L E @ B R I D G E R E F U N D 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 9 6 2 1 2 . 5 0 IN V O I C E T O T A L : 2 1 2 . 5 0 * CH E C K T O T A L : 2 1 2 . 5 0 Page 20 of 50       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 5 / 1 8 / 1 6 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 5 : 0 4 : 3 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 5 / 2 4 / 1 6 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 3 2 6 9 R 0 0 0 1 6 2 5 F O X V A L L E Y F R E E D O M B @ B R F N D 0 5 / 0 5 / 1 6 0 1 B A T T L E @ B R I D G E R E F U N D 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 9 6 4 0 0 . 0 0 IN V O I C E T O T A L : 4 0 0 . 0 0 * CH E C K T O T A L : 4 0 0 . 0 0 5 2 3 2 7 0 R 0 0 0 1 6 2 6 K U R T B O G G O T T , T R E A S U R E R B @ B R F N D 0 5 / 0 5 / 1 6 0 1 B A T T L E @ B R I D G E R E F U N D 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 9 6 4 0 0 . 0 0 IN V O I C E T O T A L : 4 0 0 . 0 0 * CH E C K T O T A L : 4 0 0 . 0 0 5 2 3 2 7 1 R 0 0 0 1 6 2 7 M A T T Z I U S B @ B R F N D 0 5 / 0 5 / 1 6 0 1 B A T T L E @ B R I D G E R E F U N D 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 9 6 4 0 0 . 0 0 IN V O I C E T O T A L : 4 0 0 . 0 0 * CH E C K T O T A L : 4 0 0 . 0 0 5 2 3 2 7 2 R 0 0 0 1 6 2 8 E S P B L A C K B @ B R F N D 0 5 / 0 5 / 1 6 0 1 B A T T L E @ B R I D G E R E F U N D 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 9 6 2 0 0 . 0 0 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 : 2 0 0 . 0 0 5 2 3 2 7 3 R 0 0 0 1 6 2 9 G E N E V A V I K I N G S B L A C K B @ B R F N D 0 5 / 0 5 / 1 6 0 1 B A T T L E @ B R I D G E R E F U N D 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 9 6 4 0 0 . 0 0 IN V O I C E T O T A L : 4 0 0 . 0 0 * CH E C K T O T A L : 4 0 0 . 0 0 5 2 3 2 7 4 R 0 0 0 1 6 3 0 C R Y S T A L L A K E C A R D I N A L S Page 21 of 50       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 5 / 1 8 / 1 6 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 5 : 0 4 : 3 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 5 / 2 4 / 1 6 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 3 2 7 4 R 0 0 0 1 6 3 0 C R Y S T A L L A K E C A R D I N A L S B @ B R F N D 0 5 / 0 5 / 1 6 0 1 B A T T L E @ B R I D G E R E F U N D 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 9 6 2 1 2 . 5 0 IN V O I C E T O T A L : 2 1 2 . 5 0 * CH E C K T O T A L : 2 1 2 . 5 0 5 2 3 2 7 5 R 0 0 0 1 6 3 1 I L L I N O I S C E L T I C B @ B R F N D 0 5 / 0 5 / 1 6 0 1 B A T T L E @ B R I D G E R E F U N D 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 9 6 2 1 2 . 5 0 IN V O I C E T O T A L : 2 1 2 . 5 0 * CH E C K T O T A L : 2 1 2 . 5 0 5 2 3 2 7 6 R 0 0 0 1 6 3 2 M O R R I S T O M A H A W K S B @ B R F N D 0 5 / 0 5 / 1 6 0 1 B A T T L E @ B R I D G E R E F U N D 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 9 6 2 1 2 . 5 0 IN V O I C E T O T A L : 2 1 2 . 5 0 * CH E C K T O T A L : 2 1 2 . 5 0 5 2 3 2 7 7 R 0 0 0 1 6 3 3 T R O Y T I T A N S W H I T E B @ B R F N D 0 5 / 0 5 / 1 6 0 1 B A T T L E @ B R I D G E R E F U N D 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 9 6 2 1 2 . 5 0 IN V O I C E T O T A L : 2 1 2 . 5 0 * CH E C K T O T A L : 2 1 2 . 5 0 5 2 3 2 7 8 R 0 0 0 1 6 3 4 V I C T O R Y B A S E B A L L B @ B R F N D 0 5 / 0 5 / 1 6 0 1 B A T T L E @ B R I D G E R E F U N D 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 9 6 2 1 2 . 5 0 IN V O I C E T O T A L : 2 1 2 . 5 0 * CH E C K T O T A L : 2 1 2 . 5 0 5 2 3 2 7 9 R 0 0 0 1 6 3 7 A & E R O O F I N G & S I D I N G I N C Page 22 of 50       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 5 / 1 8 / 1 6 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 5 : 0 4 : 3 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 5 / 2 4 / 1 6 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 3 2 7 9 R 0 0 0 1 6 3 7 A & E R O O F I N G & S I D I N G I N C 0 5 1 2 1 6 0 5 / 1 2 / 1 6 0 1 P E R M I T C A N C E L L A T I O N R E F U N D 0 1 - 0 0 0 - 4 2 - 0 0 - 4 2 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 3 2 8 0 R I E T Z R R O B E R T L . R I E T Z J R . 0 4 2 8 1 6 0 4 / 2 8 / 1 6 0 1 R E F E R E E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 2 . 0 0 IN V O I C E T O T A L : 7 2 . 0 0 * CH E C K T O T A L : 7 2 . 0 0 5 2 3 2 8 1 R U S S P O W E R U S S O H A R D W A R E I N C . 3 0 6 4 2 5 8 0 4 / 2 1 / 1 6 0 1 P T O T O R O S W I T C H , F L A T S P R A Y 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 2 3 . 1 3 0 2 N O Z Z L E * * C O M M E N T * * IN V O I C E T O T A L : 2 3 . 1 3 * 3 0 6 4 2 6 6 0 4 / 2 1 / 1 6 0 1 L I N E T R I M M E R 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 1 9 9 . 9 9 IN V O I C E T O T A L : 1 9 9 . 9 9 * CH E C K T O T A L : 2 2 3 . 1 2 5 2 3 2 8 2 S E B I S S E B I S D I R E C T 2 1 1 8 7 0 5 / 1 2 / 1 6 0 1 A P R 2 0 1 6 U T I L I T Y B I L L S 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 3 0 2 8 1 . 9 8 0 2 A P R 2 0 1 6 U T I L I T Y B I L L S 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 6 2 4 2 . 1 6 0 3 A P R 2 0 1 6 U T I L I T Y B I L L S 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 6 2 2 3 3 . 0 8 0 4 A P R 2 0 1 6 U T I L I T Y B I L L S 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 3 0 3 7 7 . 7 6 0 5 A P R 2 0 1 6 U T I L I T Y B I L L S 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 6 2 5 6 . 4 9 0 6 A P R 2 0 1 6 U T I L I T Y B I L L S 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 3 0 1 7 6 . 2 3 0 7 A P R 2 0 1 6 U T I L I T Y B I L L S 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 2 6 2 3 3 . 0 8 0 8 A P R 2 0 1 6 U T I L I T Y B I L L S 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 6 2 2 6 . 3 5 IN V O I C E T O T A L : 1 , 4 2 7 . 1 3 * CH E C K T O T A L : 1 , 4 2 7 . 1 3 Page 23 of 50       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 5 / 1 8 / 1 6 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 5 : 0 4 : 3 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 5 / 2 4 / 1 6 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 3 2 8 3 S P E E D W A Y S P E E D W A Y 1 0 0 1 5 4 2 4 3 8 - 0 5 1 6 0 5 / 0 1 / 1 6 0 1 A P R 2 0 1 6 G A S O L I N E 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 9 5 1 , 1 0 6 . 4 9 0 2 A P R 2 0 1 6 G A S O L I N E 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 9 5 1 2 4 . 3 8 0 3 A P R 2 0 1 6 G A S O L I N E 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 9 5 4 , 0 2 1 . 7 5 0 4 A P R 2 0 1 6 G A S O L I N E 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 9 5 4 7 5 . 6 5 0 5 A P R 2 0 1 6 G A S O L I N E 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 9 5 4 7 5 . 6 5 0 6 A P R 2 0 1 6 G A S O L I N E 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 9 5 4 7 5 . 6 5 0 7 A P R 2 0 1 6 G A S O L I N E 0 1 - 2 2 0 - 5 6 - 0 0 - 5 6 9 5 6 0 . 9 9 IN V O I C E T O T A L : 6 , 7 4 0 . 5 6 * CH E C K T O T A L : 6 , 7 4 0 . 5 6 5 2 3 2 8 4 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 1 0 3 7 8 0 4 / 2 7 / 1 6 0 1 3 0 0 T S H I R T S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 2 , 8 1 0 . 0 0 IN V O I C E T O T A L : 2 , 8 1 0 . 0 0 * CH E C K T O T A L : 2 , 8 1 0 . 0 0 5 2 3 2 8 5 S T R Y P E S S T R Y P E S P L U S M O R E I N C . 1 3 3 6 8 0 4 / 2 9 / 1 6 0 1 2 0 1 3 T A H O E L E T T E R I N G 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 1 0 0 . 0 0 IN V O I C E T O T A L : 1 0 0 . 0 0 * CH E C K T O T A L : 1 0 0 . 0 0 5 2 3 2 8 6 V I T O S H C H R I S T I N E M . V I T O S H C M V 1 7 8 4 0 5 / 0 4 / 1 6 0 4 0 4 / 2 0 / 1 6 S P E C I A L P L A N 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 6 2 5 6 . 6 3 0 5 C O M M I S S I O N * * C O M M E N T * * IN V O I C E T O T A L : 5 6 . 6 3 * CH E C K T O T A L : 5 6 . 6 3 5 2 3 2 8 7 W E L D S T A R W E L D S T A R Page 24 of 50       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 5 / 1 8 / 1 6 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 5 : 0 4 : 3 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 5 / 2 4 / 1 6 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 3 2 8 7 W E L D S T A R W E L D S T A R 0 1 5 2 6 7 5 4 0 4 / 2 4 / 1 6 0 1 G A S S T E E L C Y L I N D E R 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 8 5 7 . 7 5 IN V O I C E T O T A L : 7 . 7 5 * CH E C K T O T A L : 7 . 7 5 5 2 3 2 8 8 W I N D C R E K W I N D I N G C R E E K N U R S E R Y , I N C 1 9 1 5 6 9 0 4 / 2 8 / 1 6 0 1 3 T R E E S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 6 2 5 . 0 0 IN V O I C E T O T A L : 6 2 5 . 0 0 * CH E C K T O T A L : 6 2 5 . 0 0 5 2 3 2 8 9 Y B A R R A R R O B E R T Y B A R R A 0 3 1 1 1 6 0 3 / 1 1 / 1 6 0 1 R E F E R E E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 5 . 0 0 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 3 2 9 0 Y B S D Y O R K V I L L E B R I S T O L 0 5 5 1 - 0 1 2 5 2 4 6 6 0 0 5 / 0 4 / 1 6 0 1 A P R 2 0 1 6 T R A N S P O R T & T I P P I N G 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 4 5 8 , 4 5 3 . 9 7 IN V O I C E T O T A L : 8 , 4 5 3 . 9 7 * CH E C K T O T A L : 8 , 4 5 3 . 9 7 5 2 3 2 9 1 Y O R K M O W Y O R K V I L L E M O W I N G & L A N D S C A P I N G 3 7 5 0 5 / 0 5 / 1 6 0 1 S P R I N G C L E A N U P & M U L C H 1 2 - 1 1 2 - 5 4 - 0 0 - 5 4 9 5 1 , 1 5 1 . 5 0 IN V O I C E T O T A L : 1 , 1 5 1 . 5 0 * 3 7 6 0 5 / 0 5 / 1 6 0 1 A P R I L W E E D E A T I N G 1 1 - 1 1 1 - 5 4 - 0 0 - 5 4 9 5 2 1 4 . 2 3 0 2 A P R I L W E E D E A T I N G 1 2 - 1 1 2 - 5 4 - 0 0 - 5 4 9 5 2 0 2 . 5 0 IN V O I C E T O T A L : 4 1 6 . 7 3 * CH E C K T O T A L : 1 , 5 6 8 . 2 3 Page 25 of 50       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 5 / 1 8 / 1 6 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 5 : 0 4 : 3 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 5 / 2 4 / 1 6 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 3 2 9 2 Y O U N G M M A R L Y S J . Y O U N G 0 4 0 7 1 6 0 5 / 1 1 / 1 6 0 1 0 4 / 0 7 / 1 6 P U B L I C S A F E T Y M E E T I N G 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 6 2 5 4 . 5 0 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 : 5 4 . 5 0 * 0 4 1 9 1 6 0 5 / 0 9 / 1 6 0 1 0 4 / 1 6 / 1 6 P W 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 7 . 5 0 IN V O I C E T O T A L : 6 7 . 5 0 * 0 4 2 0 1 6 0 5 / 0 1 / 1 6 0 3 0 4 / 2 0 / 1 6 P L A N C O M M E E T I N G M I N . 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 6 2 1 4 . 4 0 IN V O I C E T O T A L : 1 4 . 4 0 * 0 4 2 0 1 6 - A D M I N 0 5 / 1 0 / 1 6 0 1 0 4 / 2 0 / 1 6 A D M I N 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 4 5 . 5 0 IN V O I C E T O T A L : 4 5 . 5 0 * CH E C K T O T A L : 1 8 1 . 9 0 TO T A L A M O U N T P A I D : 1 2 0 , 7 7 0 . 5 0 Page 26 of 50       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 5 / 1 8 / 1 6 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 5 : 1 7 : 1 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 : 0 5 / 2 4 / 1 6 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 3 2 9 3 B C B S B L U E C R O S S B L U E S H I E L D 0 5 0 9 1 6 0 5 / 0 9 / 1 6 0 1 J U N E 2 0 1 6 H E A L T H I N S 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 1 6 6 , 9 0 2 . 3 8 0 2 J U N E 2 0 1 6 H E A L T H I N S 0 1 - 1 2 0 - 5 2 - 0 0 - 5 2 1 6 1 , 9 4 0 . 4 4 0 3 J U N E 2 0 1 6 H E A L T H I N S 0 1 - 2 1 0 - 5 2 - 0 0 - 5 2 1 6 5 4 , 1 3 2 . 0 8 0 4 J U N E 2 0 1 6 H E A L T H I N S 0 1 - 2 2 0 - 5 2 - 0 0 - 5 2 1 6 6 , 4 3 1 . 3 0 0 5 J U N E 2 0 1 6 H E A L T H I N S 0 1 - 4 1 0 - 5 2 - 0 0 - 5 2 1 6 1 0 , 6 6 0 . 1 6 0 6 J U N E 2 0 1 6 H E A L T H I N S 0 1 - 6 4 0 - 5 2 - 0 0 - 5 2 4 0 7 , 3 6 4 . 1 5 0 7 J U N E 2 0 1 6 H E A L T H I N S 7 9 - 7 9 0 - 5 2 - 0 0 - 5 2 1 6 9 , 9 5 2 . 3 4 0 8 J U N E 2 0 1 6 H E A L T H I N S 7 9 - 7 9 5 - 5 2 - 0 0 - 5 2 1 6 7 , 7 5 5 . 0 4 0 9 J U N E 2 0 1 6 H E A L T H I N S 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 1 6 1 0 , 6 6 3 . 7 8 1 0 J U N E 2 0 1 6 H E A L T H I N S 5 2 - 5 2 0 - 5 2 - 0 0 - 5 2 1 6 3 , 8 6 9 . 6 3 1 1 J U N E 2 0 1 6 H E A L T H I N S 8 2 - 8 2 0 - 5 2 - 0 0 - 5 2 1 6 5 , 7 8 5 . 9 6 IN V O I C E T O T A L : 1 2 5 , 4 5 7 . 2 6 * CH E C K T O T A L : 1 2 5 , 4 5 7 . 2 6 5 2 3 2 9 4 B E Y E R D D W A Y N E F B E Y E R 0 5 0 5 1 6 0 5 / 0 5 / 1 6 0 1 R E F E R E E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 2 . 0 0 IN V O I C E T O T A L : 7 2 . 0 0 * CH E C K T O T A L : 7 2 . 0 0 5 2 3 2 9 5 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 4 3 0 1 6 - D E V 0 5 / 1 6 / 1 6 0 1 F E B - A P R 2 0 1 6 D E V E L O P M E N T F E E S 9 5 - 0 0 0 - 2 4 - 0 0 - 2 4 5 2 2 6 , 6 0 0 . 0 0 IN V O I C E T O T A L : 2 6 , 6 0 0 . 0 0 * CH E C K T O T A L : 2 6 , 6 0 0 . 0 0 5 2 3 2 9 6 B N Y M G L O B T H E B A N K O F N E W Y O R K M E L L O N 2 5 2 - 1 9 4 3 6 0 5 0 5 / 0 2 / 1 6 0 1 0 6 / 1 5 - 1 6 - 0 6 / 1 4 / 1 7 A D M I N F E E 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 9 8 5 8 8 . 5 0 0 2 F O R D E B T C E R T 2 0 0 3 S E R I E S * * C O M M E N T * * IN V O I C E T O T A L : 5 8 8 . 5 0 * CH E C K T O T A L : 5 8 8 . 5 0 Page 27 of 50       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 5 / 1 8 / 1 6 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 5 : 1 7 : 1 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 : 0 5 / 2 4 / 1 6 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 3 2 9 7 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 7 5 7 9 0 5 / 0 3 / 1 6 0 1 T O I L E T T I S S U E , P A P E R T O W E L , 0 1 - 1 1 0 - 5 6 - 0 0 - 5 6 1 0 1 7 4 . 4 4 0 2 A I R F R E S H N E R * * C O M M E N T * * IN V O I C E T O T A L : 1 7 4 . 4 4 * 3 7 6 0 1 0 5 / 0 9 / 1 6 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 : 2 9 1 . 4 9 5 2 3 2 9 8 C A R O U S E L C A R O U S E L S O U N D C O M P A N Y 2 0 1 6 C R U I S E 0 5 / 1 2 / 1 6 0 1 J U N E 1 C R U I S E N I G H T 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 2 7 5 . 0 0 IN V O I C E T O T A L : 2 7 5 . 0 0 * CH E C K T O T A L : 2 7 5 . 0 0 5 2 3 2 9 9 C O S E L M A B B O B C O S E L M A N 0 5 0 5 1 6 0 5 / 0 5 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 2 . 0 0 IN V O I C E T O T A L : 7 2 . 0 0 * CH E C K T O T A L : 7 2 . 0 0 5 2 3 3 0 0 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 5 6 3 5 0 5 / 0 1 / 1 6 0 1 M A Y 2 0 1 6 H R A A D M I N F E E S 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 1 6 1 2 . 0 0 0 2 M A Y 2 0 1 6 H R A A D M I N F E E S 0 1 - 1 2 0 - 5 2 - 0 0 - 5 2 1 6 3 . 0 0 0 3 M A Y 2 0 1 6 H R A A D M I N F E E S 0 1 - 2 1 0 - 5 2 - 0 0 - 5 2 1 6 6 6 . 0 0 0 4 M A Y 2 0 1 6 H R A A D M I N F E E S 0 1 - 2 2 0 - 5 2 - 0 0 - 5 2 1 6 1 2 . 0 0 0 5 M A Y 2 0 1 6 H R A A D M I N F E E S 0 1 - 4 1 0 - 5 2 - 0 0 - 5 2 1 6 4 . 0 0 0 6 M A Y 2 0 1 6 H R A A D M I N F E E S 7 9 - 7 9 0 - 5 2 - 0 0 - 5 2 1 6 1 0 . 5 0 0 7 M A Y 2 0 1 6 H R A A D M I N F E E S 7 9 - 7 9 5 - 5 2 - 0 0 - 5 2 1 6 1 0 . 5 0 0 8 M A Y 2 0 1 6 H R A A D M I N F E E S 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 1 6 1 3 . 0 0 0 9 M A Y 2 0 1 6 H R A A D M I N F E E S 5 2 - 5 2 0 - 5 2 - 0 0 - 5 2 1 6 4 . 0 0 Page 28 of 50       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 5 / 1 8 / 1 6 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 5 : 1 7 : 1 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 : 0 5 / 2 4 / 1 6 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 3 3 0 0 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 5 6 3 5 0 5 / 0 1 / 1 6 1 0 M A Y 2 0 1 6 H R A A D M I N F E E S 0 1 - 6 4 0 - 5 2 - 0 0 - 5 2 4 0 1 2 . 0 0 1 1 M A Y 2 0 1 6 H R A A D M I N 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 5 6 3 9 0 5 / 0 1 / 1 6 0 1 M A Y 2 0 1 6 F S A A D M I N F E E S 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 1 6 9 . 0 0 0 2 M A Y 2 0 1 6 F S A A D M I N F E E S 0 1 - 1 2 0 - 5 2 - 0 0 - 5 2 1 6 6 . 0 0 0 3 M A Y 2 0 1 6 F S A A D M I N F E E S 0 1 - 2 1 0 - 5 2 - 0 0 - 5 2 1 6 1 8 . 0 0 0 4 M A Y 2 0 1 6 F S A A D M I N F E E S 0 1 - 2 2 0 - 5 2 - 0 0 - 5 2 1 6 3 . 0 0 0 5 M A Y 2 0 1 6 F S A A D M I N F E E S 0 1 - 4 1 0 - 5 2 - 0 0 - 5 2 1 6 3 . 0 0 0 6 M A Y 2 0 1 6 F S A A D M I N F E E S 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 1 6 6 . 0 0 0 7 M A Y 2 0 1 6 F S A A D M I N 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 : 4 8 . 0 0 * CH E C K T O T A L : 2 0 7 . 0 0 5 2 3 3 0 1 D E A R N A T I D E A R B O R N N A T I O N A L 0 5 0 9 1 6 0 5 / 0 9 / 1 6 0 1 M A Y 2 0 1 6 L I F E I N S 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 2 2 7 4 . 7 3 0 2 M A Y 2 0 1 6 L I F E I N S - E L E C T E D O F F . 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 2 2 1 8 . 5 6 0 3 M A Y 2 0 1 6 L I F E I N S 0 1 - 1 2 0 - 5 2 - 0 0 - 5 2 2 2 2 7 . 8 4 0 4 M A Y 2 0 1 6 L I F E I N S 0 1 - 2 1 0 - 5 2 - 0 0 - 5 2 2 2 5 5 0 . 2 0 0 5 M A Y 2 0 1 6 L I F E I N S 0 1 - 2 2 0 - 5 2 - 0 0 - 5 2 2 2 3 7 . 1 2 0 6 M A Y 2 0 1 6 L I F E I N S 0 1 - 4 1 0 - 5 2 - 0 0 - 5 2 2 2 1 6 2 . 7 8 0 7 M A Y 2 0 1 6 L I F E I N S 7 9 - 7 9 0 - 5 2 - 0 0 - 5 2 2 2 7 8 . 3 2 0 8 M A Y 2 0 1 6 L I F E I N S 7 9 - 7 9 5 - 5 2 - 0 0 - 5 2 2 2 8 6 . 0 1 0 9 M A Y 2 0 1 6 L I F E I N S 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 2 2 7 9 . 2 9 1 0 M A Y 2 0 1 6 L I F E I N S 5 2 - 5 2 0 - 5 2 - 0 0 - 5 2 2 2 7 4 . 1 3 1 1 M A Y 2 0 1 6 L I F E I N S 8 2 - 8 2 0 - 5 2 - 0 0 - 5 2 2 2 3 3 . 6 0 IN V O I C E T O T A L : 1 , 2 2 2 . 5 8 * CH E C K T O T A L : 1 , 2 2 2 . 5 8 5 2 3 3 0 2 F I R S T F I R S T P L A C E R E N T A L 2 7 1 7 2 0 - 1 0 5 / 0 3 / 1 6 0 1 M A R K I N G F L A G S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 6 5 4 9 . 9 5 IN V O I C E T O T A L : 4 9 . 9 5 * Page 29 of 50       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 5 / 1 8 / 1 6 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 5 : 1 7 : 1 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 : 0 5 / 2 4 / 1 6 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 3 3 0 2 F I R S T F I R S T P L A C E R E N T A L 2 7 1 7 2 2 - 1 0 5 / 1 0 / 1 6 0 1 M A R K I N G F L A G S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 6 5 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 : 9 9 . 9 0 5 2 3 3 0 3 H E L L A N D J J O N A T H O N H E L L A N D 0 5 0 3 1 6 0 5 / 0 3 / 1 6 0 1 N E M R T C L A S S M E A L R E I M B U R S E M E N T 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 5 2 0 . 0 0 IN V O I C E T O T A L : 2 0 . 0 0 * CH E C K T O T A L : 2 0 . 0 0 5 2 3 3 0 4 I L R A I L W A I L L I N O I S R A I L W A Y 5 2 0 0 0 0 0 6 1 6 0 4 / 2 6 / 1 6 0 1 6 / 3 / 1 6 - 6 / 2 / 1 7 L A N D L E A S E 7 2 - 7 2 0 - 6 0 - 0 0 - 6 0 4 5 4 , 3 4 9 . 3 1 IN V O I C E T O T A L : 4 , 3 4 9 . 3 1 * CH E C K T O T A L : 4 , 3 4 9 . 3 1 5 2 3 3 0 5 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 4 5 0 5 / 1 7 / 1 6 0 1 R T 4 7 E X P A N S I O N P Y M T 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 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 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 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 3 3 0 6 I M P E R I N V I M P E R I A L I N V E S T M E N T S M A R C H 2 0 1 6 R E B A T E 0 5 / 1 0 / 1 6 0 1 M A R 2 0 1 6 B U S I N E S S D I S T R E B A T E 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 8 8 6 . 4 4 IN V O I C E T O T A L : 6 . 4 4 * CH E C K T O T A L : 6 . 4 4 Page 30 of 50       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 5 / 1 8 / 1 6 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 5 : 1 7 : 1 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 : 0 5 / 2 4 / 1 6 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 3 3 0 7 I N F O R I N F O R P U B L I C S E C T O R , I N C P - 3 7 2 2 - U S 0 6 A 0 4 / 3 0 / 1 6 0 1 0 8 / 2 6 / 1 6 - 0 8 / 2 5 / 1 7 M O B I L E W I T H 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 3 5 2 , 0 8 5 . 9 2 0 2 M A P P I N G * * C O M M E N T * * IN V O I C E T O T A L : 2 , 0 8 5 . 9 2 * CH E C K T O T A L : 2 , 0 8 5 . 9 2 5 2 3 3 0 8 I T H A L J J O H N I T H A L 0 5 0 5 1 6 0 5 / 0 5 / 1 6 0 1 R E F E R E E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 1 0 8 . 0 0 IN V O I C E T O T A L : 1 0 8 . 0 0 * CH E C K T O T A L : 1 0 8 . 0 0 5 2 3 3 0 9 J S H O E S J E F F R E Y L . J E R A B E K 7 5 5 3 - 4 2 0 5 / 1 0 / 1 6 0 1 S T E E L - T O E B O O T S 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 0 0 1 7 1 . 0 0 IN V O I C E T O T A L : 1 7 1 . 0 0 * CH E C K T O T A L : 1 7 1 . 0 0 5 2 3 3 1 0 K C S H E R I F K E N D A L L C O . S H E R I F F ' S O F F I C E A P R - K E N D A L L 0 5 / 1 6 / 1 6 0 1 K E N D A L L C O U N T Y F T A B O N D F E E 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 1 2 2 1 0 . 0 0 IN V O I C E T O T A L : 2 1 0 . 0 0 * CH E C K T O T A L : 2 1 0 . 0 0 5 2 3 3 1 1 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 B D R E B A T E 0 3 / 1 6 0 5 / 1 0 / 1 6 0 1 N C G M A R 2 0 1 6 B U S D I S T R E B A T E 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 8 7 7 1 4 . 6 1 IN V O I C E T O T A L : 7 1 4 . 6 1 * CH E C K T O T A L : 7 1 4 . 6 1 5 2 3 3 1 2 K O N E I N C K O N E I N C . Page 31 of 50       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 5 / 1 8 / 1 6 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 5 : 1 7 : 1 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 : 0 5 / 2 4 / 1 6 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 3 3 1 2 K O N E I N C K O N E I N C . 9 4 9 2 8 9 8 0 6 0 5 / 0 1 / 1 6 0 1 M A Y 2 0 1 6 E L E V A T O R M A I N T E N A N C E 2 3 - 2 1 6 - 5 4 - 0 0 - 5 4 4 6 1 4 5 . 0 0 IN V O I C E T O T A L : 1 4 5 . 0 0 * CH E C K T O T A L : 1 4 5 . 0 0 5 2 3 3 1 3 K O N I C A K O N I C A M I N O L T A 2 8 5 7 7 5 3 1 0 5 / 1 2 / 1 6 0 1 5 / 1 / 1 6 - 6 / 1 / 1 6 C O P I E R L E A S E 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 5 1 7 5 . 1 9 0 2 5 / 1 / 1 6 - 6 / 1 / 1 6 C O P I E R L E A S E 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 8 5 1 4 0 . 1 5 0 3 5 / 1 / 1 6 - 6 / 1 / 1 6 C O P I E R L E A S E 0 1 - 2 2 0 - 5 4 - 0 0 - 5 4 8 5 2 6 0 . 9 8 0 4 5 / 1 / 1 6 - 6 / 1 / 1 6 C O P I E R L E A S E 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 8 5 3 6 6 . 8 4 0 5 5 / 1 / 1 6 - 6 / 1 / 1 6 C O P I E R L E A S E 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 8 5 3 5 . 2 9 0 6 5 / 1 / 1 6 - 6 / 1 / 1 6 C O P I E R L E A S E 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 5 3 5 . 2 9 0 7 5 / 1 / 1 6 - 6 / 1 / 1 6 C O P I E R L E A S E 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 8 5 3 5 . 2 9 0 8 5 / 1 / 1 6 - 6 / 1 / 1 6 C O P I E R L E A S E 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 8 5 1 3 0 . 4 9 0 9 5 / 1 / 1 6 - 6 / 1 / 1 6 C O P I E R L E A S E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 8 5 1 3 0 . 4 8 IN V O I C E T O T A L : 1 , 3 1 0 . 0 0 * CH E C K T O T A L : 1 , 3 1 0 . 0 0 5 2 3 3 1 4 M A D B O M B M A D B O M B E R F I R E W O R K P R O D U C T I O N 2 0 1 6 F O U R T H 0 5 / 1 2 / 1 6 0 1 4 T H O F J U L Y F I R E W O R K S 7 9 - 0 0 0 - 2 4 - 0 0 - 2 4 6 5 1 5 , 0 0 0 . 0 0 IN V O I C E T O T A L : 1 5 , 0 0 0 . 0 0 * CH E C K T O T A L : 1 5 , 0 0 0 . 0 0 5 2 3 3 1 5 M E A D O W B R M E A D O W B R O O K B U I L D E R S L L C 8 7 3 C A R L L Y 0 5 / 1 2 / 1 6 0 1 S U R E T Y 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 5 5 , 0 0 0 . 0 0 IN V O I C E T O T A L : 5 , 0 0 0 . 0 0 * T E M P R F N D S 0 5 / 0 4 / 1 6 0 1 8 8 2 N C A R L Y T E M P R E F N D 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 1 5 5 , 0 0 0 . 0 0 0 2 8 8 4 P U R C E L L T E M P R E F N D 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 1 5 9 0 0 . 0 0 IN V O I C E T O T A L : 5 , 9 0 0 . 0 0 * CH E C K T O T A L : 1 0 , 9 0 0 . 0 0 Page 32 of 50       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 5 / 1 8 / 1 6 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 5 : 1 7 : 1 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 : 0 5 / 2 4 / 1 6 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 3 3 1 6 M E N L A N D M E N A R D S - Y O R K V I L L E 4 4 0 2 7 0 5 / 0 2 / 1 6 0 1 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 : 2 3 . 9 4 * 4 4 1 4 5 0 5 / 0 3 / 1 6 0 1 W I N G N U T P L U G 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 4 0 4 . 9 5 IN V O I C E T O T A L : 4 . 9 5 * 4 4 2 7 6 0 5 / 0 4 / 1 6 0 1 G A P S & C R A C K S , S E A L I N G 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 4 0 4 . 4 9 0 2 C O M P O U N D * * C O M M E N T * * IN V O I C E T O T A L : 4 . 4 9 * 4 4 3 5 6 0 5 / 0 5 / 1 6 0 1 C O N C R E T E M I X , W A S H E R S , N U T S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 6 1 . 4 8 IN V O I C E T O T A L : 6 1 . 4 8 * 4 4 3 5 7 0 5 / 0 5 / 1 6 0 1 P H O N E J A C K 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 4 0 2 . 6 9 IN V O I C E T O T A L : 2 . 6 9 * 4 4 3 7 2 0 5 / 0 5 / 1 6 0 1 P O W E R S P R E A D E R 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 1 3 2 9 . 9 8 IN V O I C E T O T A L : 2 9 . 9 8 * 4 4 4 7 0 0 5 / 0 6 / 1 6 0 1 R O D C L A M P , P V C C O N D U I T 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 6 . 2 3 IN V O I C E T O T A L : 6 . 2 3 * CH E C K T O T A L : 1 3 3 . 7 6 5 2 3 3 1 7 M I D W E S T M I D W E S T G R O U N D C O V E R S 5 1 2 5 5 1 0 5 / 0 2 / 1 6 0 1 V I B U R N U M A U T U M N J A Z Z F O R 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 1 3 4 7 2 . 5 0 0 2 B L A C K B E R R Y L I F T S T A T I O N * * C O M M E N T * * IN V O I C E T O T A L : 4 7 2 . 5 0 * CH E C K T O T A L : 4 7 2 . 5 0 5 2 3 3 1 8 M I K O L A S R R A Y M I K O L A S E K 0 5 0 4 1 6 0 5 / 0 6 / 1 6 0 1 N E M R I 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 0 . 0 0 Page 33 of 50       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 5 / 1 8 / 1 6 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 5 : 1 7 : 1 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 : 0 5 / 2 4 / 1 6 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 3 3 1 8 M I K O L A S R R A Y M I K O L A S E K 0 5 0 4 1 6 0 5 / 0 6 / 1 6 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 0 . 0 0 * 0 5 0 6 1 6 0 5 / 0 6 / 1 6 0 1 L O S T P E R S O N B E H A V I O R T R A I N I N G 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 5 1 0 . 0 0 0 2 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 : 1 0 . 0 0 * CH E C K T O T A L : 3 0 . 0 0 5 2 3 3 1 9 P E S O L A P E S O L A M E D I A G R O U P 1 1 4 2 9 0 5 / 0 2 / 1 6 0 1 R I B S O N R I V E R H O S T I N G C H A R G E 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 2 4 0 . 0 0 IN V O I C E T O T A L : 2 4 0 . 0 0 * CH E C K T O T A L : 2 4 0 . 0 0 5 2 3 3 2 0 R 0 0 0 0 6 5 9 G I N N Y D A L T O N 0 4 3 0 1 6 0 4 / 3 0 / 1 6 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 3 3 2 1 R 0 0 0 1 6 3 5 N O R T H W E S T M A D D O G S B A S E B A L L 1 5 4 3 1 8 0 5 / 0 6 / 1 6 0 1 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 4 2 5 . 0 0 IN V O I C E T O T A L : 4 2 5 . 0 0 * CH E C K T O T A L : 4 2 5 . 0 0 5 2 3 3 2 2 R 0 0 0 1 6 3 6 N O R T H W E S T W A T E R P L A N N I N G 0 5 1 2 1 6 0 5 / 1 7 / 1 6 0 1 W A T E R F O R U M C O N F E R E N C E 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 1 2 4 0 . 0 0 0 2 R E G I S T R A T I O N F O R F R I E D E R S * * C O M M E N T * * IN V O I C E T O T A L : 4 0 . 0 0 * CH E C K T O T A L : 4 0 . 0 0 Page 34 of 50       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 5 / 1 8 / 1 6 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 5 : 1 7 : 1 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 : 0 5 / 2 4 / 1 6 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 3 3 2 3 R A C E T I M E R A C E T I M E 0 0 5 0 7 0 5 / 0 9 / 1 6 0 1 2 0 1 6 P E P P E R U N I R U N 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 5 1 0 . 1 1 IN V O I C E T O T A L : 5 1 0 . 1 1 * CH E C K T O T A L : 5 1 0 . 1 1 5 2 3 3 2 4 R I S R E C O R D I N F O R M A T I O N S Y S T E M S I N C 4 1 0 7 5 0 5 / 0 3 / 1 6 0 1 5 2 W K S O F A C C R E S S T O K E N D A L L 0 1 - 2 2 0 - 5 4 - 0 0 - 5 4 6 0 5 7 5 . 0 0 0 2 C O U N T Y D A T A B A S E S * * C O M M E N T * * IN V O I C E T O T A L : 5 7 5 . 0 0 * CH E C K T O T A L : 5 7 5 . 0 0 5 2 3 3 2 5 V I T O S H C H R I S T I N E M . V I T O S H C M V 1 7 8 3 0 5 / 0 4 / 1 6 0 1 C A L E D O N I A P R O P O S E D S S A 9 0 - 0 9 1 - 9 1 - 0 0 - 0 0 1 1 3 4 9 . 8 8 0 2 A U T U M N C R E E K A M E N D M E N T T O 9 0 - 0 9 4 - 9 4 - 0 0 - 0 0 1 1 1 8 . 4 2 0 3 A N N E X A T I O N A G R E E M E N T * * C O M M E N T * * IN V O I C E T O T A L : 3 6 8 . 3 0 * C M V 1 7 8 4 - A 0 5 / 0 4 / 1 6 0 1 B B B F A R M S R E Z O N I N G 9 0 - 0 9 5 - 9 5 - 0 0 - 0 0 1 1 7 5 . 5 0 0 2 1 4 7 C O M M E R C I A L S P E C I A L U S E 9 0 - 0 8 2 - 8 2 - 0 0 - 0 0 1 1 5 6 . 6 3 IN V O I C E T O T A L : 1 3 2 . 1 3 * CH E C K T O T A L : 5 0 0 . 4 3 5 2 3 3 2 6 Y B S D Y O R K V I L L E B R I S T O L 0 4 3 0 1 6 S F 0 5 / 1 6 / 1 6 0 1 A P R I L 2 0 1 6 S A N I T A R Y F E E S 9 5 - 0 0 0 - 2 4 - 0 0 - 2 4 5 0 2 7 7 , 4 7 9 . 3 6 IN V O I C E T O T A L : 2 7 7 , 4 7 9 . 3 6 * CH E C K T O T A L : 2 7 7 , 4 7 9 . 3 6 5 2 3 3 2 7 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 Page 35 of 50       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 5 / 1 8 / 1 6 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 5 : 1 7 : 1 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 : 0 5 / 2 4 / 1 6 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 3 3 2 7 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 9 7 1 1 0 5 / 0 5 / 1 6 0 1 S T E R E N U N I M I C 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 2 2 . 9 8 IN V O I C E T O T A L : 2 2 . 9 8 * CH E C K T O T A L : 2 2 . 9 8 5 2 3 3 2 8 Y O R K S C H O Y O R K V I L L E S C H O O L D I S T # 1 1 5 0 4 3 0 1 6 - L C 0 5 / 1 6 / 1 6 0 1 F E B - A P R 2 0 1 6 L A N D C A S H 9 5 - 0 0 0 - 2 4 - 0 0 - 2 4 5 3 3 2 , 8 2 1 . 8 0 IN V O I C E T O T A L : 3 2 , 8 2 1 . 8 0 * CH E C K T O T A L : 3 2 , 8 2 1 . 8 0 5 2 3 3 2 9 Y O U N G M M A R L Y S J . Y O U N G 0 4 2 0 1 6 A 0 5 / 0 1 / 1 6 0 1 4 / 2 0 P L A N C O M M I S S I O N M I N U T E S 9 0 - 0 9 5 - 9 5 - 0 0 - 0 0 1 1 1 9 . 2 0 0 2 4 / 2 0 P L A N C O M M I S S I O N M I N U T E S 9 0 - 0 8 2 - 8 2 - 0 0 - 0 0 1 1 1 4 . 4 0 IN V O I C E T O T A L : 3 3 . 6 0 * CH E C K T O T A L : 3 3 . 6 0 TO T A L A M O U N T P A I D : 5 3 1 , 3 8 7 . 7 4 Page 36 of 50  DA T E : 0 5 / 1 7 / 1 6 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 : 3 0 : 2 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 -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 9 0 0 0 2 7 F N B O F I R S T N A T I O N A L B A N K O M A H A 0 5 / 2 5 / 1 6 0 5 2 5 1 6 - A . H E R N A N D E Z 0 4 / 2 9 / 1 6 0 1 S P O R T S A U T H O R I T Y - G A M M A P R O 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 8 9 . 1 9 0 2 C E N T E R S T R A P S * * C O M M E N T * * IN V O I C E T O T A L : 8 9 . 1 9 * 0 5 2 5 1 6 - A . S I M M O N S 2 0 4 / 2 9 / 1 6 0 1 K O N I C A - 2 / 1 9 - 3 / 1 8 C O P I E R C H A R G E 8 2 - 8 2 0 - 5 4 - 0 0 - 5 4 6 2 5 . 4 3 0 2 K O N I C A - I M A G I N G C A R T R I D G E 8 2 - 8 2 0 - 5 4 - 0 0 - 5 4 6 2 2 2 5 . 1 7 0 3 F A C E B O O K - A D V E R T E P O S T I N G 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 2 6 1 0 . 0 0 0 4 L A W S O N - N U T S , R I N G S , W A S H E R S , 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 0 1 6 0 . 4 8 0 5 C A B L E T I E S , P I N S , C O N N E C T O R S * * C O M M E N T * * 0 6 L A W S O N - N U T S , R I N G S , W A S H E R S , 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 2 0 1 6 0 . 4 8 0 7 C A B L E T I E S , P I N S , C O N N E C T O R S * * C O M M E N T * * 0 8 L A W S O N - N U T S , R I N G S , W A S H E R S , 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 2 0 1 6 0 . 4 7 0 9 C A B L E T I E S , P I N S , C O N N E C T O R S * * C O M M E N T * * 1 0 K O N I C A - 3 / 1 0 - 4 / 0 9 C O P I E R C H A R G E 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 3 0 3 3 9 . 5 5 1 1 K O N I C A - 3 / 1 0 - 4 / 0 9 C O P I E R C H A R G E 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 3 0 1 1 3 . 1 9 1 2 K O N I C A - 3 / 1 0 - 4 / 0 9 C O P I E R C H A R G E 0 1 - 2 2 0 - 5 4 - 0 0 - 5 4 3 0 7 5 . 8 2 1 3 K O N I C A - 3 / 1 0 - 4 / 0 9 C O P I E R C H A R G E 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 3 0 3 7 5 . 5 2 1 4 K O N I C A - 3 / 1 0 - 4 / 0 9 C O P I E R C H A R G E 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 6 2 2 . 4 1 1 5 K O N I C A - 3 / 1 0 - 4 / 0 9 C O P I E R C H A R G E 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 3 0 2 . 4 1 1 6 K O N I C A - 3 / 1 0 - 4 / 0 9 C O P I E R C H A R G E 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 3 0 2 . 4 1 1 7 K O N I C A - 3 / 1 0 - 4 / 0 9 C O P I E R C H A R G E 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 6 2 2 4 . 8 0 1 8 K O N I C A - 3 / 1 0 - 4 / 0 9 C O P I E R C H A R G E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 2 4 . 8 0 1 9 A D S - A P R 2 0 1 6 A L A R M M O N I T I O R I N G 2 3 - 2 1 6 - 5 4 - 0 0 - 5 4 4 6 1 6 5 . 6 3 IN V O I C E T O T A L : 1 , 8 4 8 . 5 7 * 0 5 2 5 1 6 - B . B E H R E N S 0 4 / 2 9 / 1 6 0 1 R U R A L K I N G - H O S E C L A M P S , M U L C H 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 4 0 6 3 . 3 2 IN V O I C E T O T A L : 6 3 . 3 2 * 0 5 2 5 1 6 - B . O L S E M 0 4 / 2 9 / 1 6 0 1 S T A P L E S , P A P E R , M O I S T E N E R 0 1 - 1 1 0 - 5 6 - 0 0 - 5 6 1 0 1 8 3 . 6 0 IN V O I C E T O T A L : 1 8 3 . 6 0 * 0 5 2 5 1 6 - B . O L S O N 0 5 / 1 6 / 1 6 0 1 C R E D I T F O R O V E R C H A R G E D D U E S 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 6 0 - 5 0 . 0 0 0 2 I C S C A N N U A L D U E S * * C O M M E N T * * IN V O I C E T O T A L : - 5 0 . 0 0 * 0 5 2 5 1 6 - B . R E I S I N G E R 0 4 / 2 9 / 1 6 0 1 R A I N B O W R A C I N G - Q U I C K P R I N T 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 1 1 3 . 5 2 0 2 B L A C K N U M B E R P U L L T A G * * C O M M E N T * * 0 4 C I N T A S - N E W B U I L D I N G F I R E 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 9 5 6 4 5 . 5 8 0 5 E X T I N G U I S H E R S E T U P & S E R V I C E * * C O M M E N T * * 0 6 C I N T A S - A N N U A L E X T I N Q U I S H E R 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 9 5 1 2 5 . 0 5 0 7 I N S P E C T I O N S * * C O M M E N T * * 0 8 F A R R E N - R E C O N N E C T E D & S T A R T E D 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 9 5 3 2 5 . 0 0 0 9 A C F O R S E A S O N * * C O M M E N T * * 1 0 A R A M A R K # 1 5 9 0 4 2 4 4 8 4 - U N I F O R M S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 0 0 4 7 . 5 5 1 1 A R A M A R K # 1 5 9 0 4 1 5 1 8 7 - U N I F O R M S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 0 0 4 7 . 5 5 Page 37 of 50  DA T E : 0 5 / 1 7 / 1 6 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 : 3 0 : 2 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 -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 9 0 0 0 2 7 F N B O F I R S T N A T I O N A L B A N K O M A H A 0 5 / 2 5 / 1 6 0 5 2 5 1 6 - B . R E I S I N G E R 0 4 / 2 9 / 1 6 1 2 A R E A R E S T - P O R T - O - L E T S A P R 2 0 1 6 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 2 0 1 , 6 4 4 . 0 0 1 3 S H E R A T O N C R E D I T F R O M 3 / 1 2 / 1 6 8 8 - 8 8 0 - 6 0 - 0 0 - 6 0 0 0 - 1 8 2 . 0 6 1 4 A M A Z O N - P R E S C H O O L T E A C H I N G A I D 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 7 3 6 . 6 2 1 5 G O L D M E D A L - B R I D G E C O N C E S S I O N 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 7 2 , 2 0 1 . 7 8 1 6 F O O D & S U P P L I E S * * C O M M E N T * * 1 7 R E C H A R G A B L E B A T T E R I E S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 4 1 . 0 0 1 8 M E G A P H O N E P A S P E A K E R 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 1 2 8 . 0 0 1 9 P A L O S S P P O R T S - B A S K E T B A L L S , 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 7 0 5 . 0 2 2 0 B A S K E T B A L L L O C K E R * * C O M M E N T * * 2 1 C O M P L I A N C E S I G N S - S I G N 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 1 0 1 4 . 0 0 2 2 P O W E R S O N I C B A T T E R Y 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 2 1 . 7 5 2 4 J S K S N - H I R C H - S I L I C O N E C A R R I E R S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 1 0 2 2 0 . 6 9 2 5 C O M C A S T - 3 / 2 9 - 4 / 2 8 I N T E R N E T 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 4 0 5 . 3 3 2 6 C O M C A S T - 3 / 2 9 - 4 / 2 8 I N T E R N E T 0 1 - 2 2 0 - 5 4 - 0 0 - 5 4 4 0 4 . 0 0 2 7 C O M C A S T - 3 / 2 9 - 4 / 2 8 I N T E R N E T 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 4 0 5 . 3 3 2 8 C O M C A S T - 3 / 2 9 - 4 / 2 8 I N T E R N E T 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 4 0 7 . 3 2 2 9 C O M C A S T - 3 / 2 9 - 4 / 2 8 I N T E R N E T 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 4 0 3 4 . 6 2 3 0 C O M C A S T - 3 / 2 9 - 4 / 2 8 I N T E R N E T 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 4 0 7 . 3 2 3 1 C O M C A S T - 3 / 2 9 - 4 / 2 8 I N T E R N E T 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 4 0 4 . 0 0 3 2 C O M C A S T - 3 / 2 9 - 4 / 2 8 I N T E R N E T 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 4 0 5 . 3 3 3 3 C O M C A S T - 3 / 2 9 - 4 / 2 8 I N T E R N E T 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 4 0 6 . 6 5 3 4 C O M C A S T - 3 / 2 9 - 4 / 2 8 T V & P H O N E 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 4 0 8 3 . 2 8 3 5 A T & T U - V E R S E - T O W N S Q R P K S I G N 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 4 0 5 2 . 0 0 3 6 O F F W O R K S - P E N S , F O L D E R S , T A P E , 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 1 0 3 2 2 . 5 3 3 7 C O R R E C T I O N T A P E , E N V E L O P E S , * * C O M M E N T * * 3 8 P A D S , B I N D E R S , C A L C U L A T O R * * C O M M E N T * * 3 9 A R A M A R K # 1 5 9 0 4 4 2 9 9 0 - U N I F O R M S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 0 0 5 4 . 8 3 4 0 A R A M A R K # 1 5 9 0 4 5 2 0 9 6 - U N I F O R M S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 0 0 5 4 . 8 3 4 1 D E S K M A T 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 1 0 1 3 . 7 7 4 2 C O N D I M E N T D I S P E N S E R , N A P K I N 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 7 3 7 . 0 0 4 3 H O L D E R S * * C O M M E N T * * 4 4 6 O F F I C E C H A I R S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 4 1 9 . 9 4 IN V O I C E T O T A L : 7 , 2 5 3 . 1 3 * 0 5 2 5 1 6 - C . H E I N E N 0 4 / 2 9 / 1 6 0 1 2 0 1 6 A P A C O N F E R E N C E L O D G I N G 0 1 - 2 2 0 - 5 4 - 0 0 - 5 4 1 5 1 , 4 4 0 . 9 0 0 2 2 0 1 6 A P A C O N F E R E N C E M E A L S 0 1 - 2 2 0 - 5 4 - 0 0 - 5 4 1 5 1 8 4 . 0 7 IN V O I C E T O T A L : 1 , 6 2 4 . 9 7 * 0 5 2 5 1 6 - E . D H U S E 0 4 / 2 9 / 1 6 0 1 S U N B E L T - R E T U R N E D P U M P C R E D I T 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 4 0 - 1 , 8 5 7 . 5 7 0 2 A R A M A R K # 1 5 9 0 4 1 5 1 8 5 - U N I F O R M S 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 0 0 8 7 . 0 8 0 3 A R A M A R K # 1 5 9 0 4 1 5 1 8 5 - U N I F O R M S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 0 0 8 7 . 0 7 0 4 N A P A # 1 3 4 4 1 1 - W I R E H A R N E S S 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 2 8 1 7 . 9 9 0 5 R I V R V I E W - B R A K E R E P A I R 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 9 0 1 , 0 8 2 . 1 0 0 6 N A P A # 1 3 5 1 4 1 - W I P E R B L A D E S 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 8 3 9 . 9 6 0 7 N A P A # 1 3 5 5 8 2 - H O S E C L A M P S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 5 . 9 8 Page 38 of 50  DA T E : 0 5 / 1 7 / 1 6 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 : 3 0 : 2 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 -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 9 0 0 0 2 7 F N B O F I R S T N A T I O N A L B A N K O M A H A 0 5 / 2 5 / 1 6 0 5 2 5 1 6 - E . D H U S E 0 4 / 2 9 / 1 6 0 8 2 0 1 6 W A T E R S U P P L Y C O N F E R N E C E 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 1 2 3 0 . 0 0 0 9 F E E O N 0 4 / 1 2 / 1 6 * * C O M M E N T * * 1 0 R I V R V I E W - R E P L A C E D I N S T R U M E N T 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 9 0 2 , 4 7 7 . 8 0 1 1 C L U S T E R A S S M , H A R M O N I C * * C O M M E N T * * 1 2 B A L A N C E R & D R I L L E D O U T C R A N K * * C O M M E N T * * 1 3 B O L T , R E P L A C E D T P M S S E N S O R & * * C O M M E N T * * 1 4 W H E E L B E A R I N G A S S E M B L Y * * C O M M E N T * * 1 5 A R A M A R K # 1 5 9 0 4 0 5 9 3 8 - U N I F O R M S 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 0 0 8 2 . 1 7 1 6 A R A M A R K # 1 5 9 0 4 0 5 9 3 8 - U N I F O R M S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 0 0 8 2 . 1 7 1 7 A R A M A R K # 1 5 9 0 4 2 4 4 8 2 - U N I F O R M S 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 0 0 1 0 7 . 7 2 1 8 A R A M A R K # 1 5 9 0 4 2 4 4 8 2 - U N I F O R M S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 0 0 1 0 7 . 7 1 1 9 N A P A # 1 3 6 3 6 2 - P O W E R S T E E R I N G 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 8 1 6 . 9 9 2 0 F L U I D * * C O M M E N T * * 2 1 N A P A # 1 3 6 3 1 1 - A L T E R N A T O R B E L T 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 2 4 . 2 4 2 2 N A P A # 1 3 6 5 1 4 - I D L E R P U L L E Y 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 2 1 . 3 4 2 3 A R A M A R K # 1 5 9 0 4 3 3 6 5 8 - U N I F O R M S 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 0 0 7 9 . 0 8 2 4 A R A M A R K # 1 5 9 0 4 3 3 6 5 8 - U N I F O R M S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 0 0 7 9 . 0 8 2 5 A R A M A R K # 1 5 9 0 4 4 2 9 8 8 - U N I F O R M S 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 0 0 7 7 . 1 6 2 6 A R A M A R K # 1 5 9 0 4 4 2 9 8 8 - U N I F O R M S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 0 0 7 7 . 1 6 IN V O I C E T O T A L : 2 , 7 2 5 . 2 3 * 0 5 2 5 1 6 - J . D Y O N 0 4 / 2 9 / 1 6 0 1 S A M S - K L E E N E X , P A P E R T O W E L S 0 1 - 1 1 0 - 5 6 - 0 0 - 5 6 1 0 3 1 . 2 4 IN V O I C E T O T A L : 3 1 . 2 4 * 0 5 2 5 1 6 - J . S L E E Z E R 0 4 / 2 9 / 1 6 0 1 F A R M & F L E E T - B O O T S 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 0 0 8 9 . 8 8 IN V O I C E T O T A L : 8 9 . 8 8 * 0 5 2 5 1 6 - J . W E I S S 0 4 / 2 9 / 1 6 0 1 T A R G E T - S T O R Y T I M E S U P P L I E S 8 2 - 8 2 0 - 5 6 - 0 0 - 5 6 7 1 1 1 8 . 0 8 0 2 D O L L A R T R E E - S T O R Y T I M E S U P P L I E S 8 2 - 8 2 0 - 5 6 - 0 0 - 5 6 7 1 9 . 0 0 IN V O I C E T O T A L : 1 2 7 . 0 8 * 0 5 2 5 1 6 - K . B A R K S D A L E 0 4 / 2 9 / 1 6 0 1 A P A C O N F E R E N C E L O D G I N G 0 1 - 2 2 0 - 5 4 - 0 0 - 5 4 1 5 1 , 1 5 2 . 7 2 0 2 A P A C O N F E R E N C E M E A L S 0 1 - 2 2 0 - 5 4 - 0 0 - 5 4 1 5 2 5 3 . 3 3 0 3 A P A C O N F E R E N C E T A X I & S H U T T L E 0 1 - 2 2 0 - 5 4 - 0 0 - 5 4 1 5 1 4 0 . 8 6 IN V O I C E T O T A L : 1 , 5 4 6 . 9 1 * 0 5 2 5 1 6 - L . H I L T 0 4 / 2 9 / 1 6 0 1 D A V E A U T O # 2 4 0 7 1 - O I L C H A N G E , 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 1 0 0 . 0 0 0 2 R O T A T E T I R E S * * C O M M E N T * * 0 3 D A V E A U T O # 2 4 0 7 5 - S Q U A D R E P A I R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 2 3 7 . 0 0 0 4 D A V E A U T O # 2 4 0 8 2 - B A T T E R Y 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 1 1 5 . 0 0 0 5 D A V E A U T O # 2 4 0 7 6 - S Q U A D R E P A I R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 9 8 4 . 0 0 0 6 D A V E A U T O # 2 4 0 8 4 - O I L C H A N G E 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 9 5 . 0 0 0 7 D A V E A U T O # 2 4 1 0 1 - S Q U A D R E P A I R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 1 4 5 . 0 0 0 8 W E S T P H A L # 4 1 3 1 0 1 - S Q A U D R E P A I R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 4 4 6 . 2 5 0 9 S T E V E N S - E M B R O I D E R Y 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 0 0 3 6 . 0 0 Page 39 of 50  DA T E : 0 5 / 1 7 / 1 6 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 : 3 0 : 2 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 -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 9 0 0 0 2 7 F N B O F I R S T N A T I O N A L B A N K O M A H A 0 5 / 2 5 / 1 6 0 5 2 5 1 6 - L . H I L T 0 4 / 2 9 / 1 6 1 0 I L C R I M I N A L C O D E B O O K L E T S 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 1 0 2 2 4 . 7 5 1 1 G A L L S - B O O T S 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 0 0 2 3 0 . 0 0 1 2 G A L L S - S H O E S 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 0 0 1 3 4 . 4 1 1 3 V E R I Z O N - 3 / 2 - 4 / 1 I N C A R U N I T S 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 4 0 4 1 8 . 4 0 1 4 D A V E S A U T O # 2 4 1 1 3 - S Q U A D R E P A I R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 5 8 5 . 0 0 1 5 D A V E S A U T O # 2 4 1 2 7 - S Q U A D R E P A I R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 2 , 7 3 2 . 0 0 1 6 S C H A U M B U R G T R A I N I N G L O D G I N G 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 5 2 6 2 . 2 0 IN V O I C E T O T A L : 6 , 7 4 5 . 0 1 * 0 5 2 5 1 6 - L . P I C K E R I N G 0 4 / 2 9 / 1 6 0 1 M E N A R D S - A N T T R A P S 0 1 - 1 1 0 - 5 6 - 0 0 - 5 6 1 0 5 . 6 7 0 2 O F F I C E M A X - D O C U M E N T C O V E R S 0 1 - 1 1 0 - 5 6 - 0 0 - 5 6 1 0 6 . 0 0 0 3 O F F I C E M A X - 3 N E W O F F I C E C H A I R S 0 1 - 1 1 0 - 5 6 - 0 0 - 5 6 1 0 8 9 3 . 1 4 0 4 C A R D S T O C K 0 1 - 1 1 0 - 5 6 - 0 0 - 5 6 1 0 1 4 . 9 9 0 5 Q U I L L - N O T A R I A L S E A L , 0 1 - 1 1 0 - 5 6 - 0 0 - 5 6 1 0 3 6 . 0 3 0 6 C E R T I F I C A T I O N H O L D E R * * C O M M E N T * * 0 7 O F F I C E M A X - R E T U R N E D D O C U M E N T 0 1 - 1 1 0 - 5 6 - 0 0 - 5 6 1 0 - 6 . 0 0 0 8 C O V E R S C R E D I T * * C O M M E N T * * IN V O I C E T O T A L : 9 4 9 . 8 3 * 0 5 2 5 1 6 - M . P F I S T E R 0 4 / 2 9 / 1 6 0 1 A M A Z O N - C O L D P A C K S , S K E L E T O N 8 2 - 8 2 0 - 5 6 - 0 0 - 5 6 1 0 1 5 1 . 6 4 0 2 K E Y S , B O O K S * * C O M M E N T * * 0 3 S T A M P S 8 2 - 8 2 0 - 5 4 - 0 0 - 5 4 5 2 9 4 . 0 0 IN V O I C E T O T A L : 2 4 5 . 6 4 * 0 5 2 5 1 6 - N . D E C K E R 0 4 / 2 9 / 1 6 0 1 M I N E R E L E C # 2 5 9 6 8 9 - R A D A R R E P A I R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 1 9 0 . 7 1 0 2 M I N E R E L E C # 1 3 1 0 5 - N E W S Q A U D 2 5 - 2 0 5 - 6 0 - 0 0 - 6 0 6 0 2 , 5 8 0 . 0 0 0 3 O U T F I T * * C O M M E N T * * 0 4 M I N E R E L E C # 2 5 9 7 1 1 - N E W S Q U A D 2 5 - 2 0 5 - 6 0 - 0 0 - 6 0 6 0 2 , 7 6 1 . 0 2 0 5 O U T F I T * * C O M M E N T * * 0 6 M I N E R E L E C # 2 5 9 8 5 6 - N E W S Q U A D 2 5 - 2 0 5 - 6 0 - 0 0 - 6 0 6 0 4 9 8 . 0 0 0 7 S I R E N S P E A K E R S * * C O M M E N T * * 0 8 M I N E R E L E C # 2 5 9 8 3 9 - N E W S Q U A D 2 5 - 2 0 5 - 6 0 - 0 0 - 6 0 6 0 2 , 7 0 1 . 0 0 0 9 O U T F I T * * C O M M E N T * * 1 0 A C C U R I N T - M A R 2 0 1 6 S E A R C H E S 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 6 2 5 0 . 0 0 1 1 M I N E R E L E C # 2 6 0 0 7 8 - I N S T A L L 2 5 - 2 0 5 - 6 0 - 0 0 - 6 0 6 0 3 8 6 . 0 0 1 2 S E C U R E I D L E O N N E W S Q U A D S * * C O M M E N T * * 1 3 N E W W O R L D C O N F E R E N C E L O D G I N G 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 5 2 7 4 . 6 7 1 4 A T & T - 0 3 / 2 5 - 0 3 / 2 4 S E R V I C E 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 4 0 1 1 2 . 5 6 1 5 C O M C A S T - 0 4 / 0 8 - 0 5 / 0 7 C A B L E 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 4 0 4 . 2 7 1 6 N E W W O R L D C O N F E R E N C E S H U T T L E 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 5 2 9 . 0 0 IN V O I C E T O T A L : 9 , 5 8 7 . 2 3 * 0 5 2 5 1 6 - P . R A T O S 0 5 / 1 6 / 1 6 0 1 I L L I N O I S P L U M B E R L I C E N S E F E E 0 1 - 2 2 0 - 5 4 - 0 0 - 5 4 6 0 1 5 3 . 5 3 IN V O I C E T O T A L : 1 5 3 . 5 3 * 0 5 2 5 1 6 - R . F R E D R I C K S O N 0 4 / 2 9 / 1 6 0 1 C O M C A S T - 0 3 / 1 3 - 0 4 / 2 3 I N T E R N E T 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 4 0 4 5 . 2 9 Page 40 of 50  DA T E : 0 5 / 1 7 / 1 6 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 : 3 0 : 2 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 -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 9 0 0 0 2 7 F N B O F I R S T N A T I O N A L B A N K O M A H A 0 5 / 2 5 / 1 6 0 5 2 5 1 6 - R . F R E D R I C K S O N 0 4 / 2 9 / 1 6 0 2 C O M C A S T - 0 3 / 1 3 - 0 4 / 2 3 I N T E R N E T 0 1 - 2 2 0 - 5 4 - 0 0 - 5 4 4 0 3 3 . 9 7 0 3 C O M C A S T - 0 3 / 1 3 - 0 4 / 2 3 I N T E R N E T 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 4 0 4 5 . 2 9 0 4 C O M C A S T - 0 3 / 1 3 - 0 4 / 2 3 I N T E R N E T 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 4 0 6 2 . 2 8 0 5 C O M C A S T - 0 3 / 1 3 - 0 4 / 2 3 I N T E R N E T 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 4 0 2 9 4 . 4 1 0 6 C O M C A S T - 0 3 / 1 3 - 0 4 / 2 3 I N T E R N E T 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 4 0 6 2 . 2 8 0 7 C O M C A S T - 0 3 / 1 3 - 0 4 / 2 3 I N T E R N E T 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 4 0 3 3 . 9 7 0 8 C O M C A S T - 0 3 / 1 3 - 0 4 / 2 3 I N T E R N E T 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 4 0 4 5 . 2 9 0 9 C O M C A S T - 0 3 / 1 3 - 0 4 / 2 3 I N T E R N E T 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 4 0 1 6 1 . 4 7 1 0 I G F O A I N T E R N A L C O N T R O L S E M I N A R 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 1 2 1 4 0 . 0 0 1 1 F O R F I N A N C E D I R E C T O R * * C O M M E N T * * 1 2 I G F O A I N T E R N A L C O N T R O L S E M I N A R 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 1 2 1 5 5 . 0 0 1 3 F O R A C C O U N T I N G C L E R K * * C O M M E N T * * 1 4 C P A G O V T C O N F E R E N C E 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 1 2 1 9 8 . 0 0 1 5 0 4 / 1 1 - 0 5 / 1 1 W E B U P K E E P F E E 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 5 0 1 5 . 9 5 1 6 V E R I Z O N - A P R 2 0 1 6 C E L L C H A R G E S 0 1 - 2 2 0 - 5 4 - 0 0 - 5 4 4 0 2 2 0 . 3 2 1 7 V E R I Z O N - A P R 2 0 1 6 C E L L C H A R G E S 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 4 0 6 0 2 . 6 7 1 8 V E R I Z O N - A P R 2 0 1 6 C E L L C H A R G E S 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 4 0 1 2 1 . 5 4 1 9 V E R I Z O N - A P R 2 0 1 6 C E L L C H A R G E S 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 4 0 2 9 7 . 4 0 2 0 V E R I Z O N - A P R 2 0 1 6 C E L L C H A R G E S 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 4 0 9 6 . 2 1 2 1 V E R I Z O N - A P R 2 0 1 6 C E L L C H A R G E S 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 4 0 1 0 9 . 7 9 2 2 K O N E - C I T Y H A L L E L E V A T O R R E P A I R 2 3 - 2 1 6 - 5 4 - 0 0 - 5 4 4 6 2 , 4 3 9 . 0 0 IN V O I C E T O T A L : 5 , 1 8 0 . 1 3 * 0 5 2 5 1 6 - R . H A R M O N 0 4 / 2 9 / 1 6 0 1 A M A Z O N - C A R D S T O C K , R U G S , P L A Y 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 4 8 8 . 1 3 0 2 T E N T S , B A L L S , G L U E S T I C K S , * * C O M M E N T * * 0 3 F I L E F O L D E R G A M E S * * C O M M E N T * * 0 4 D I S C O U N T S C H O O L - 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 8 2 . 9 4 0 5 W A L M A R T - P H O T O D E V E L O P I N G 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 1 6 . 1 0 0 6 M I C H A E L S - P R E S C H O O L C R A F T 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 3 6 . 8 5 0 7 S U P P L I E S * * C O M M E N T * * 0 8 W A L M A R T - M A Y P R E S C H O O L S U P P L I E S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 1 0 3 . 5 7 0 9 P A R T Y C I T Y - G R A D U A T I O N S U P P L I E S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 2 2 . 3 1 1 0 U N I T P R I N T S - 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 8 . 9 2 1 1 B A L L O N S A L O F T - B A L L O O N S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 3 1 . 5 0 1 2 L A K E S H O R E - T E A C H I N G T U B S , E A S L E 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 5 7 0 . 4 6 1 3 P O C K E T C H A R T S T A N D , P R E S C H O O L * * C O M M E N T * * 1 4 T E A C H I N G A I D * * C O M M E N T * * 1 5 L A K E S H O R E - P H O T O N A M E P L A T E S , 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 1 7 4 . 7 2 1 6 W A T E R M A B L E S , S E N S O R Y N O O D L E S , * * C O M M E N T * * 1 7 S E N S O R Y B A L L S * * C O M M E N T * * IN V O I C E T O T A L : 1 , 5 3 5 . 5 0 * 0 5 2 5 1 6 - R . H A R T 0 4 / 2 9 / 1 6 0 1 M A R R I O T - S C H A U M B U R G T R A I N I N G 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 5 2 6 2 . 2 0 0 2 L O D G I N G * * C O M M E N T * * IN V O I C E T O T A L : 2 6 2 . 2 0 * Page 41 of 50  DA T E : 0 5 / 1 7 / 1 6 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 : 3 0 : 2 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 -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 9 0 0 0 2 7 F N B O F I R S T N A T I O N A L B A N K O M A H A 0 5 / 2 5 / 1 6 0 5 2 5 1 6 - R . H O R N E R 0 4 / 2 9 / 1 6 0 1 L O R C H E M T E C H - H O T L A N D A W A S H E R 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 4 , 5 5 2 . 0 0 IN V O I C E T O T A L : 4 , 5 5 2 . 0 0 * 0 5 2 5 1 6 - R . M I K O L A S E K 0 4 / 2 9 / 1 6 0 1 C O F F M A N - S A F E T Y T E S T 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 2 1 . 5 0 0 2 C O F F M A N - O I L C H A N G E , C L U T C H 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 1 2 9 . 8 4 0 3 R E P A I R , H O R N C O N N E C T I O N R E P A I R * * C O M M E N T * * 0 4 S T R E I C H E R - M A R K I N G R O U N D S 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 9 6 2 9 8 . 0 0 IN V O I C E T O T A L : 4 4 9 . 3 4 * 0 5 2 5 1 6 - R . W R I G H T 0 4 / 2 9 / 1 6 0 1 S H A W M E D I A - S E A S O N A L P O S T I N G 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 6 2 4 9 7 . 7 2 0 2 S H A W M E D I A - C O D E E N F O R C E M E N T 0 1 - 2 2 0 - 5 4 - 0 0 - 5 4 2 6 4 2 5 . 0 0 0 3 P O S T I N G * * C O M M E N T * * 0 4 I L C M A P R O F E S S I O N A L D E V E L O P M E N T 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 1 2 3 5 . 0 0 0 5 E V E N T & L U N C H E O N F O R I N T E R N * * C O M M E N T * * 0 6 R U S H C O P L E Y - D R U G S C R E E N I N G 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 4 4 0 . 0 0 0 7 R U S H C O P L E Y - N E W H I R E T E S T I N G 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 1 3 2 1 . 0 0 IN V O I C E T O T A L : 1 , 7 1 8 . 7 2 * 0 5 2 5 1 6 - S . R E D M O N 0 4 / 2 9 / 1 6 0 1 W A L M A R T - W A L L C L O C K 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 1 0 9 . 8 8 0 2 W A L M A R T - C O N C E S S I O N S U P P L I E S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 7 4 7 . 8 3 0 3 P A R A D I S E C A R W A S H - D E L U X E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 9 5 2 6 0 . 0 0 0 4 I N T E R I O R D E T A I L I N G * * C O M M E N T * * 0 5 P O S T A G E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 5 2 6 . 4 5 0 6 W A L M A R T - C O N C E S S I O N S U P P L I E S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 7 9 4 . 3 6 0 7 J E W E L - B U N S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 7 1 7 . 7 2 IN V O I C E T O T A L : 4 3 6 . 2 4 * 0 5 2 5 1 6 - S . S L E E Z E R 0 4 / 2 9 / 1 6 0 1 B O N N E L L I N D U S T R I E S - 2 0 1 6 F O R D 2 5 - 2 2 5 - 6 0 - 0 0 - 6 0 7 0 5 , 1 0 4 . 1 8 0 2 T R A N S I T * * C O M M E N T * * 0 3 S O U T H W E S T S O L U T I O N S - W I R E 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 3 , 1 9 8 . 0 0 0 4 P A R T I T I O N * * C O M M E N T * * 0 5 C A N O P Y - Q U I K S H A D E C A N A O P Y T E N T 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 1 , 9 9 9 . 5 0 IN V O I C E T O T A L : 1 0 , 3 0 1 . 6 8 * 0 5 2 5 1 6 - T . K L I N G E L 0 4 / 2 9 / 1 6 0 1 O F F I C E M A X - H A R D D R I V E 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 3 5 5 9 . 9 9 0 2 S C H A U M B U R G T R A I N I N G L O D G I N G 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 5 2 6 2 . 2 0 0 3 D A V E A U T O # 2 4 0 8 9 - S Q U A D R E P A I R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 5 5 . 0 0 0 4 D A V E A U T O # 2 4 0 9 2 - S Q U A D R E P A I R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 8 1 . 0 0 0 5 D A V E A U T O # 2 4 1 2 0 - S Q U A D R E P A I R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 4 7 0 . 0 0 IN V O I C E T O T A L : 9 2 8 . 1 9 * 0 5 2 5 1 6 - T . K O N E N 0 4 / 2 9 / 1 6 0 1 R E P L A C E M E N T P A R T S - V A L V E S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 4 0 4 6 . 6 1 0 2 D R Y D O N - H O S E L U B R I C A N T 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 1 0 6 . 7 0 0 3 H O M E D E P O - R U B B E R M A L L E T S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 1 4 . 9 1 0 4 O F F I C E M A X - S H A R P I E , N O T E B O O K S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 3 1 . 4 6 Page 42 of 50  DA T E : 0 5 / 1 7 / 1 6 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 : 3 0 : 2 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 -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 9 0 0 0 2 7 F N B O F I R S T N A T I O N A L B A N K O M A H A 0 5 / 2 5 / 1 6 0 5 2 5 1 6 - T . K O N E N 0 4 / 2 9 / 1 6 0 5 A M A Z O N - 3 P H O N E C A S E S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 0 5 2 . 0 3 0 6 A M A Z O N P R I M E M E M B E R S H I P 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 6 0 9 9 . 0 0 IN V O I C E T O T A L : 3 5 0 . 7 1 * 0 5 2 5 1 6 - T . N E L S O N 0 4 / 2 9 / 1 6 0 1 P A L O S S P O R T S - S O C C E R B A L L S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 1 5 9 . 8 8 0 2 P A L O S S P O R T S - B A L L L O C K E R 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 3 0 6 . 2 3 0 3 D I C K S S P O R T I N G - W H I S T L E L A N Y A R D 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 8 . 9 9 IN V O I C E T O T A L : 4 7 5 . 1 0 * 0 5 2 5 1 6 - U C O Y 0 4 / 2 9 / 1 6 0 1 M A R 2 0 1 6 R E F U S E S E R V I C E 0 1 - 5 4 0 - 5 4 - 0 0 - 5 4 4 2 1 0 0 , 6 2 7 . 3 3 0 2 M A R 2 0 1 6 R E F U S E S E R V I C E - S N R S 0 1 - 5 4 0 - 5 4 - 0 0 - 5 4 4 1 2 , 6 0 6 . 7 8 0 3 M A R 2 0 1 6 R E F U S E S E R V I C E - S N R 0 1 - 5 4 0 - 5 4 - 0 0 - 5 4 4 1 1 9 6 . 3 5 0 4 C I R C U I T B R E A K E R * * C O M M E N T * * 0 5 G R O U N D E F F E C T S - Q U A R R Y S A N D 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 5 , 5 4 3 . 4 0 0 6 G R O U N D E F F E C T S - Q U A R R Y S A N D 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 6 , 9 7 6 . 3 0 0 7 G R O U N D E F F E C T S - A D H - L G 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 4 2 6 . 2 4 IN V O I C E T O T A L : 1 1 6 , 3 7 6 . 4 0 * CH E C K T O T A L : 1 7 5 , 7 8 0 . 5 7 TO T A L A M O U N T P A I D : 1 7 5 , 7 8 0 . 5 7 Page 43 of 50                             DA T E : 0 5 / 1 7 / 1 6 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 : 3 6 : 1 3 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 -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 9 0 0 0 2 8 F N B O F I R S T N A T I O N A L B A N K O M A H A 0 5 / 2 5 / 1 6 0 5 2 5 1 6 - A . S I M M O N S 0 4 / 2 9 / 1 6 0 1 A D S - M A Y - J U N A L A R M M O N I T O R I N G 2 3 - 2 1 6 - 5 4 - 0 0 - 5 4 4 6 3 3 1 . 2 6 0 2 L I B E R T Y M U T U A L B O N D R E N E W A L 8 2 - 8 2 0 - 5 4 - 0 0 - 5 4 6 2 1 0 0 . 0 0 0 3 N E O P O S T - M A Y - A U G P O S T A G E 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 8 5 7 4 . 8 5 0 4 M A C H I N E L E A S E * * C O M M E N T * * IN V O I C E T O T A L : 5 0 6 . 1 1 * 0 5 2 5 1 6 - B . O L S E M 2 0 4 / 2 9 / 1 6 0 1 W A U B O N S E E - E X C E L C L A S S 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 1 2 1 8 5 . 0 0 IN V O I C E T O T A L : 1 8 5 . 0 0 * 0 5 2 5 1 6 - B . R E I S I N G E R 2 0 4 / 2 9 / 1 6 0 1 B M I - A N N U A L L I C E N S E F E E 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 3 3 6 . 0 0 IN V O I C E T O T A L : 3 3 6 . 0 0 * 0 5 2 5 1 6 - S . A U G U S T I N E 0 4 / 2 9 / 1 6 0 1 0 5 / 0 6 R E A C H I N G F O R W A R D 8 2 - 8 2 0 - 5 4 - 0 0 - 5 4 1 2 1 5 0 . 0 0 0 2 C O N F E R E N C E * * C O M M E N T * * 0 3 C O N S T A N T C O N T A C T P U R C H A S E 8 2 - 0 0 0 - 2 4 - 0 0 - 2 4 8 0 4 5 . 0 0 IN V O I C E T O T A L : 1 9 5 . 0 0 * 0 5 2 5 1 6 - S . I W A N S K I 0 4 / 2 5 / 1 6 0 1 0 5 / 0 6 R E A C H I N G F O R W A R D 8 2 - 8 2 0 - 5 4 - 0 0 - 5 4 1 2 1 5 0 . 0 0 0 2 C O N F E R E N C E R E G I S T R A T I O N * * C O M M E N T * * IN V O I C E T O T A L : 1 5 0 . 0 0 * CH E C K T O T A L : 1 , 3 7 2 . 1 1 TO T A L A M O U N T P A I D : 1 , 3 7 2 . 1 1 Page 44 of 50       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 NS       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 5 / 1 2 / 1 6 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 : 0 4 : 3 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 5 / 1 2 / 1 6 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 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 -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 1 9 9 O L I V E J A R O L I V E J A R G R O U P , L L C 49 9 0 3 / 2 5 / 1 6 0 1 3 L E N O V O T H I N K P A D S & D O C K S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 5 0 2 , 8 5 9 . 0 0 IN V O I C E T O T A L : 2 , 8 5 9 . 0 0 * 50 0 0 3 / 2 5 / 1 6 0 1 4 M O N I T O R S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 5 0 5 6 0 . 0 0 IN V O I C E T O T A L : 5 6 0 . 0 0 * 50 1 0 3 / 2 5 / 1 6 0 1 2 L E N O V O T H I N K P A D S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 5 0 1 , 3 7 0 . 0 0 IN V O I C E T O T A L : 1 , 3 7 0 . 0 0 * CH E C K T O T A L : 4 , 7 8 9 . 0 0 TO T A L A M O U N T P A I D : 4 , 7 8 9 . 0 0 Page 45 of 50       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 5 / 0 4 / 1 6 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 : 4 2 : 0 9 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 5 / 0 4 / 1 6 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 2 1 9 8 R 0 0 0 1 6 2 2 R A Y M O N D & M A R Y J A M E S 2 0 1 5 0 6 5 5 - B U I L D 0 5 / 0 3 / 1 6 0 1 8 4 4 P U R C E L L 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 6 8 0 . 0 0 0 2 8 4 4 P U R C E L L 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 3 8 4 4 P U R C E L L 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 46 of 50       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 : 0 5 / 1 1 / 1 6 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 : 2 7 : 2 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 5 / 1 1 / 1 6 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 3 2 0 0 R 0 0 0 1 6 2 3 L O U O R S A N D Y U R I D I L 2 0 1 5 0 5 2 8 - B U I L D 0 5 / 0 9 / 1 6 0 1 8 6 8 G R E E N F I E L D 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 6 , 0 0 0 . 0 0 0 2 8 6 8 G R E E N F I E L D 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 47 of 50       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 : 0 5 / 1 8 / 1 6 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 : 2 3 : 2 9 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 5 / 1 8 / 1 6 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 3 2 1 2 R 0 0 0 1 6 3 8 A N J E L I N A R O J A S 2 0 1 5 0 0 2 2 - B U I L D 0 5 / 1 8 / 1 6 0 1 7 1 2 G R E E N F I E L D 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 6 , 0 0 0 . 0 0 0 2 7 1 2 G R E E N F I E L D 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 48 of 50 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 8 . 8 5 4 4 . 6 1 6 3 6 . 8 0 TR E A S U R E R 83 . 3 4 - 8 3 . 3 4 8 . 8 5 6 . 3 6 9 8 . 5 5 AL D E R M A N 4, 0 0 0 . 0 0 - 4, 0 0 0 . 0 0 - 29 9 . 5 6 4,299.56 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 Ma y 2 0 , 2 0 1 6 AL D E R M A N 4,00 0 .00 - 4,00 0 .00 - 29 9 .56 4,299.56 AD M I N I S T R A T I O N 15 , 5 4 1 . 0 5 2 6 . 0 8 1 5 , 5 6 7 . 1 3 1 , 6 5 4 . 8 0 1 , 1 0 6 . 7 1 1 8 , 3 2 8 . 6 4 FI N A N C E 8, 6 1 8 . 8 3 - 8 , 6 1 8 . 8 3 9 1 6 . 1 9 6 4 3 . 9 0 1 0 , 1 7 8 . 9 2 PO L I C E 11 1 , 5 8 4 . 4 1 2 , 4 0 2 . 2 2 1 1 3 , 9 8 6 . 6 3 5 5 3 . 7 2 8 , 3 6 6 . 4 0 1 2 2 , 9 0 6 . 7 5 CO M M U N I T Y D E V . 17 , 5 4 3 . 7 2 - 1 7 , 5 4 3 . 7 2 1 , 7 3 0 . 9 7 1 , 2 9 2 . 9 3 2 0 , 5 6 7 . 6 2 ST R E E T S 13 , 1 2 9 . 2 7 - 1 3 , 1 2 9 . 2 7 1 , 3 7 1 . 4 0 9 6 3 . 8 6 1 5 , 4 6 4 . 5 3 WA T E R 14 , 6 0 6 . 6 2 4 0 3 . 1 2 1 5 , 0 0 9 . 7 4 1 , 5 3 2 . 4 1 1 , 0 8 7 . 3 6 1 7 , 6 2 9 . 5 1 SE W E R 8, 0 2 0 . 1 8 - 8 , 0 2 0 . 1 8 8 5 2 . 5 5 5 9 8 . 2 0 9 , 4 7 0 . 9 3 PA R K S 16 , 0 5 8 . 5 5 3 1 . 9 4 1 6 , 0 9 0 . 4 9 1 , 5 9 7 . 4 3 1 , 1 9 1 . 5 2 1 8 , 8 7 9 . 4 4 RE C R E A T I O N 14 , 2 3 9 . 1 5 - 1 4 , 2 3 9 . 1 5 1 , 1 3 2 . 6 0 1 , 0 5 6 . 9 5 1 6 , 4 2 8 . 7 0 LI B R A R Y 16 , 0 8 0 . 5 5 - 1 6 , 0 8 0 . 5 5 8 5 5 . 5 5 1 , 2 0 2 . 6 5 1 8 , 1 3 8 . 7 5 TO T A L S 24 0 , 9 9 7 . 3 5 $ 2 , 8 6 3 . 3 6 $ 2 4 3 , 8 6 0 . 7 1 $ 1 2 , 2 1 5 . 3 2 $ 1 7 , 9 3 0 . 5 0 $ 2 7 4 , 0 0 6 . 5 3 $ TO T A L P A Y R O L L 274,006.53$ Page 49 of 50 ACCOUNTS PAYABLE DATE Manual Check Register - FY16 (Pages 1-3 )05/02/20161,370.00 Manual Check Register - FY17 (Pages 4-6 )05/17/20161,820.00 City Check Register - FY16 (Pages 7 -26)05/24/2016120,770.50 City Check Register - FY17 (Pages 27-36)05/24/2016531,387.14 City MasterCard Bill Register - FY16 (Pages 37-43)05/25/2016175,780.57 City MasterCard Bill Register - FY17 (Page 44)05/25/20161,372.11 SUB-TOTAL:$832,500.32 UNITED CITY OF YORKVILLE BILL LIST SUMMARY Tuesday, May 24, 2016 SUB-TOTAL: $832,500.32 OTHER PAYABLES Manual Check #522199 - Olivejar (Page 45)05/12/20164,789.00 Manual Check #522198 - James BUILD Check (Page 46)05/04/2016 10,000.00 Manual Check #523200 - Uridil BUILD Check (Page 47)05/11/2016 10,000.00 Manual Check #523212 - Rojas BUILD Check (Page 48)05/18/2016 10,000.00 SUB-TOTAL: $34,789.00 DEBT SERVICE PAYMENTS *BNY Mellon - 2003 Debt Certificates - Interest PMT 05/25/2016 10,725.00 *Amalgamated Bank of Chicago - 2014A Bond - Interest PMT 05/25/2016 72,068.75 *Amalgamated Bank of Chicago - 22015A Bond - Interest PMT 05/25/2016 198,620.80 *BNY Mellon - 2014 Bond - Interest PMT 05/25/2016 25,357.50 TOTAL PAYMENTS:$306,772.05 Bi - Weekly (Page 49)05/20/2016 274,006.53 SUB-TOTAL: $274,006.53 TOTAL DISBURSEMENTS:$1,448,067.90 FY16 FY17 PAYROLL Pa g e 50 of 50       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 5 / 2 4 / 1 6 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 2 : 2 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 5 / 2 4 / 1 6 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 3 3 3 1 A M A L G A M A A M A L G A M A T E D B A N K O F C H I C A G O B N Y P R C D 0 5 / 2 4 / 1 6 0 1 B R I S T O L B A Y S S A B N Y P R O C E E D S 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 0 . 3 3 IN V O I C E T O T A L : 0 . 3 3 * CH E C K T O T A L : 0 . 3 3 5 2 3 3 3 2 R 0 0 0 1 6 3 9 D O U G L A S S T O N E 2 0 1 5 0 6 5 4 - B U I L D 0 5 / 2 4 / 1 6 0 1 9 3 7 C A R L Y C 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 6 8 0 . 0 0 0 2 9 3 7 C A R L Y C 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 5 , 3 2 0 . 0 0 0 3 9 3 7 C A R L Y C R 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 . 3 3 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 6 / 0 9 / 1 6 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 : 5 5 : 5 5 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 6 / 1 4 / 1 6 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 3 3 3 7 A A C V B A U R O R A A R E A C O N V E N T I O N 0 4 3 0 1 6 0 6 / 0 3 / 1 6 0 1 A P R 2 0 1 6 A L L S E A S O N H O T E L T A X 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 8 1 2 2 . 0 9 IN V O I C E T O T A L : 2 2 . 0 9 * 0 4 3 0 1 6 - H A M P T O N 0 6 / 0 2 / 1 6 0 1 A P R 2 0 1 6 H A M P T O N H O T E L T A X 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 8 1 3 , 9 3 1 . 9 7 IN V O I C E T O T A L : 3 , 9 3 1 . 9 7 * 0 4 3 0 1 6 - S U N S E T 0 6 / 0 2 / 1 6 0 1 A P R 2 0 1 6 S U N S E T H O T E L T A X 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 8 1 2 9 . 7 0 IN V O I C E T O T A L : 2 9 . 7 0 * 0 4 3 0 1 6 - S U P E R 0 6 / 0 2 / 1 6 0 1 A P R 2 0 1 6 S U P E R 8 H O T E L T A X 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 8 1 1 , 4 5 1 . 8 8 IN V O I C E T O T A L : 1 , 4 5 1 . 8 8 * CH E C K T O T A L : 5 , 4 3 5 . 6 4 5 2 3 3 3 8 A C T I O N A C T I O N G R A P H I X L T D 5 7 3 8 R 0 4 / 2 8 / 1 6 0 1 R E M O V E A N D R E P L A C E V A N 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 1 8 0 . 0 0 0 2 L E T T E R I N G * * C O M M E N T * * IN V O I C E T O T A L : 1 8 0 . 0 0 * CH E C K T O T A L : 1 8 0 . 0 0 5 2 3 3 3 9 A D V A A U T O A D V A N C E D A U T O M A T I O N & C O N T R O L S 1 6 - 2 4 6 8 0 5 / 1 9 / 1 6 0 1 M A R & A P R 2 0 1 6 T R E A T M E N T P L A N T 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 6 2 1 9 , 5 8 0 . 0 0 0 2 M A I N T E N A N C E * * C O M M E N T * * IN V O I C E T O T A L : 1 9 , 5 8 0 . 0 0 * CH E C K T O T A L : 1 9 , 5 8 0 . 0 0 5 2 3 3 4 0 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 6 3 1 3 3 5 - I N 0 4 / 2 5 / 1 6 0 1 B A T T E R Y 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 8 . 5 0 IN V O I C E T O T A L : 8 . 5 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 6 / 0 9 / 1 6 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 : 5 5 : 5 5 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 6 / 1 4 / 1 6 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 3 3 4 0 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 6 3 2 1 0 8 - I N 0 4 / 2 8 / 1 6 0 1 B A T T E R Y 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 2 5 . 5 0 IN V O I C E T O T A L : 2 5 . 5 0 * 0 6 3 2 3 4 7 - I N 0 4 / 2 9 / 1 6 0 1 B U L B S 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 2 4 0 . 4 8 IN V O I C E T O T A L : 2 4 0 . 4 8 * CH E C K T O T A L : 2 7 4 . 4 8 5 2 3 3 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 1 6 1 3 0 1 0 0 2 2 - 0 4 1 6 0 5 / 1 3 / 1 6 0 1 0 4 / 1 3 - 0 5 / 1 2 B A L L F I E L D S 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 8 0 9 9 1 . 8 9 IN V O I C E T O T A L : 9 9 1 . 8 9 * CH E C K T O T A L : 9 9 1 . 8 9 5 2 3 3 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 6 9 6 3 0 1 9 0 2 1 - 0 4 1 6 0 5 / 1 3 / 1 6 0 1 0 4 / 1 3 - 0 5 / 1 2 R T 4 7 & R O S E N W I N K L E 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 2 4 . 9 6 IN V O I C E T O T A L : 2 4 . 9 6 * CH E C K T O T A L : 2 4 . 9 6 5 2 3 3 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 7 0 9 0 0 3 9 0 0 5 - 0 4 1 6 0 5 / 1 0 / 1 6 0 1 0 4 / 1 1 - 0 5 / 1 1 C A N N O N B A L L T R L 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 1 8 . 9 0 0 2 0 4 / 1 1 - 0 5 / 1 1 C A N N O N B A L L T R L 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 8 2 0 . 9 0 IN V O I C E T O T A L : 1 9 . 8 0 * CH E C K T O T A L : 1 9 . 8 0 5 2 3 3 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 8 3 4 4 0 1 0 0 2 6 - 0 4 1 6 A 0 5 / 2 0 / 1 6 0 1 0 3 / 3 0 - 0 5 / 1 5 M I S C L I G H T S 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 2 7 7 . 8 8 IN V O I C E T O T A L : 2 7 7 . 8 8 * CH E C K T O T A L : 2 7 7 . 8 8 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 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 6 / 0 9 / 1 6 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 : 5 5 : 5 5 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 6 / 1 4 / 1 6 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 3 3 4 5 E E I E N G I N E E R I N G E N T E R P R I S E S , I N C . 5 8 2 3 8 - 1 0 5 / 2 6 / 1 6 0 1 M I L L S T R E E T L A F O 2 3 - 2 3 0 - 6 0 - 0 0 - 6 0 2 5 1 , 4 3 2 . 7 0 IN V O I C E T O T A L : 1 , 4 3 2 . 7 0 * 5 8 2 3 9 - 7 0 5 / 2 6 / 1 6 0 1 I L R T 4 7 S T R E E T L I G H T S & 2 3 - 2 3 0 - 6 0 - 0 0 - 6 0 4 8 6 8 8 . 8 1 0 2 S T R E E T S C A P E S * * C O M M E N T * * IN V O I C E T O T A L : 6 8 8 . 8 1 * CH E C K T O T A L : 2 , 1 2 1 . 5 1 5 2 3 3 4 6 E E I E N G I N E E R I N G E N T E R P R I S E S , I N C . 5 8 2 6 3 0 5 / 2 6 / 1 6 0 1 R T 4 7 O F F - S T R E E T P A R K I N G 1 5 - 1 5 5 - 6 0 - 0 0 - 6 0 7 2 2 , 9 5 3 . 0 0 0 2 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 : 2 , 9 5 3 . 0 0 * CH E C K T O T A L : 2 , 9 5 3 . 0 0 5 2 3 3 4 7 E E I E N G I N E E R I N G E N T E R P R I S E S , I N C . 5 8 2 6 4 0 5 / 2 6 / 1 6 0 1 G A M E F A R M / S O M O N A U K I M P R O V E M E N T 2 3 - 2 3 0 - 6 0 - 0 0 - 6 0 7 3 2 , 5 4 4 . 7 5 IN V O I C E T O T A L : 2 , 5 4 4 . 7 5 * 5 8 2 6 5 0 5 / 2 6 / 1 6 0 1 S T A G E C O A C H C R O S S I N G 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 4 4 3 . 0 0 IN V O I C E T O T A L : 4 4 3 . 0 0 * 5 8 2 6 6 0 5 / 2 6 / 1 6 0 1 W I N D E T T R I D G E 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 2 , 1 7 5 . 5 0 IN V O I C E T O T A L : 2 , 1 7 5 . 5 0 * 5 8 2 6 7 0 5 / 2 6 / 1 6 0 1 U T I L I T Y P E R M I T R E V I E W S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 5 7 4 . 5 0 IN V O I C E T O T A L : 5 7 4 . 5 0 * 5 8 2 6 8 0 5 / 2 6 / 1 6 0 1 G R A N D E R E S E R V E - A V A N T I 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 2 7 , 6 7 7 . 0 0 IN V O I C E T O T A L : 2 7 , 6 7 7 . 0 0 * 5 8 2 6 9 0 5 / 2 6 / 1 6 0 1 P R E S T W I C K 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 3 7 0 . 0 0 IN V O I C E T O T A L : 3 7 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 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 6 / 0 9 / 1 6 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 : 5 5 : 5 5 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 6 / 1 4 / 1 6 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 3 3 4 7 E E I E N G I N E E R I N G E N T E R P R I S E S , I N C . 5 8 2 7 0 0 5 / 2 6 / 1 6 0 1 C A L E D O N I A 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 1 8 5 . 0 0 IN V O I C E T O T A L : 1 8 5 . 0 0 * 5 8 2 7 1 0 5 / 2 6 / 1 6 0 1 B R I S T O L B A Y , U N I T 3 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 4 6 6 . 2 5 IN V O I C E T O T A L : 4 6 6 . 2 5 * 5 8 2 7 2 0 5 / 2 6 / 1 6 0 1 A U T U M N C R E E K , U N I T 2 C 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 1 8 5 . 0 0 IN V O I C E T O T A L : 1 8 5 . 0 0 * 5 8 2 7 3 0 5 / 2 6 / 1 6 0 1 I L R T 7 1 S A N I T A R Y S E W E R & W A T E R 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 1 4 , 3 5 4 . 2 5 0 2 M A I N R E P L A C E M E N T * * C O M M E N T * * IN V O I C E T O T A L : 1 4 , 3 5 4 . 2 5 * 5 8 2 7 4 0 5 / 2 6 / 1 6 0 1 M I S C G I S M A P P I N G 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 3 , 1 4 7 . 0 0 IN V O I C E T O T A L : 3 , 1 4 7 . 0 0 * 5 8 2 7 5 0 5 / 2 6 / 1 6 0 1 G R A N D E R E S E R V E - P A R K A 7 2 - 7 2 0 - 6 0 - 0 0 - 6 0 4 6 1 , 0 4 5 . 4 2 IN V O I C E T O T A L : 1 , 0 4 5 . 4 2 * 5 8 2 7 6 0 5 / 2 6 / 1 6 0 1 W H I S P E R I N G M E A D O W S - U N I T 4 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 3 , 4 2 0 . 5 0 IN V O I C E T O T A L : 3 , 4 2 0 . 5 0 * 5 8 2 7 8 0 5 / 2 6 / 1 6 0 1 F O U N T A I N V I L L A G E 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 5 7 4 . 5 0 IN V O I C E T O T A L : 5 7 4 . 5 0 * 5 8 2 7 9 0 5 / 2 6 / 1 6 0 1 W A T E R W O R K S M A S T E R P L A N 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 6 5 2 3 , 4 8 0 . 0 0 IN V O I C E T O T A L : 2 3 , 4 8 0 . 0 0 * 5 8 2 8 0 0 5 / 2 6 / 1 6 0 1 C O U N T R Y S I D E S T & W A T E R M A I N 5 1 - 5 1 0 - 6 0 - 0 0 - 6 0 8 2 2 6 , 4 2 3 . 4 1 0 2 I M P R O V E M E N T S * * C O M M E N T * * 0 3 C O U N T R Y S I D E S T & W A T E R M A I N 2 3 - 2 3 0 - 6 0 - 0 0 - 6 0 8 2 1 6 , 1 9 5 . 0 0 0 4 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 2 , 6 1 8 . 4 1 * 5 8 2 8 1 0 5 / 2 6 / 1 6 0 1 R I D G E W A T E R M A I N I M P R O V E M E N T 5 1 - 5 1 0 - 6 0 - 0 0 - 6 0 2 5 9 9 9 . 6 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 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 6 / 0 9 / 1 6 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 : 5 5 : 5 5 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 6 / 1 4 / 1 6 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 3 3 4 7 E E I E N G I N E E R I N G E N T E R P R I S E S , I N C . 5 8 2 8 1 0 5 / 2 6 / 1 6 0 2 R I D G E W A T E R M A I N I M P R O V E M E N T 5 2 - 5 2 0 - 6 0 - 0 0 - 6 0 2 5 1 1 7 . 6 0 0 3 R I D G E W A T E R M A I N I M P R O V E M E N T 2 3 - 2 3 0 - 6 0 - 0 0 - 6 0 2 5 5 8 . 8 0 IN V O I C E T O T A L : 1 , 1 7 6 . 0 0 * 5 8 2 8 2 0 5 / 2 6 / 1 6 0 1 M U N I C I P A L E N G I N E E R I N G S E R V I C E S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 1 , 9 0 0 . 0 0 IN V O I C E T O T A L : 1 , 9 0 0 . 0 0 * 5 8 2 8 3 0 5 / 2 6 / 1 6 0 1 W E L L # 8 R E H A B I L I T A T I O N 5 1 - 5 1 0 - 6 0 - 0 0 - 6 0 2 2 1 , 3 0 7 . 7 5 IN V O I C E T O T A L : 1 , 3 0 7 . 7 5 * 5 8 2 8 5 0 5 / 2 6 / 1 6 0 1 Y B S D C O O R D I N A T I O N - S A N I T A R Y 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 8 7 8 . 7 5 0 2 S E W E R R E P A I R S * * C O M M E N T * * IN V O I C E T O T A L : 8 7 8 . 7 5 * 5 8 2 8 6 0 5 / 2 6 / 1 6 0 1 2 0 1 6 R O A D P R O G R A M 2 3 - 2 3 0 - 6 0 - 0 0 - 6 0 2 5 9 , 5 8 8 . 8 0 IN V O I C E T O T A L : 9 , 5 8 8 . 8 0 * 5 8 2 8 8 0 5 / 2 6 / 1 6 0 1 R T 4 7 & M A I N S T P E D E S T R I A N 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 7 2 4 . 5 0 0 2 C R O S S I N G * * C O M M E N T * * IN V O I C E T O T A L : 7 2 4 . 5 0 * 5 8 2 8 9 0 5 / 2 6 / 1 6 0 1 B R I S T O L B A Y U T I L I T Y M A P U P D A T E 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 1 8 7 . 5 0 IN V O I C E T O T A L : 1 8 7 . 5 0 * 5 8 2 9 0 0 5 / 2 6 / 1 6 0 1 A P P L E T R E E C T & C H U R C H S T W A T E R 5 1 - 5 1 0 - 6 0 - 0 0 - 6 0 2 5 4 , 2 9 1 . 0 0 0 2 M A I N R E P L A C E M E N T * * C O M M E N T * * IN V O I C E T O T A L : 4 , 2 9 1 . 0 0 * 5 8 2 9 1 0 5 / 2 6 / 1 6 0 1 2 0 1 6 S A N I T A R Y S E W E R L I N I N G 5 2 - 5 2 0 - 6 0 - 0 0 - 6 0 2 5 8 4 3 . 0 0 IN V O I C E T O T A L : 8 4 3 . 0 0 * 5 8 2 9 2 0 5 / 2 6 / 1 6 0 1 C I T Y O F Y O R K V I L L E - G E N E R A L 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 1 , 3 7 3 . 5 0 IN V O I C E T O T A L : 1 , 3 7 3 . 5 0 * 5 8 2 9 3 0 5 / 2 6 / 1 6 0 1 B L A C K B E R R Y W O O D S - C O M P L E T I O N 2 3 - 2 3 0 - 6 0 - 0 0 - 6 0 1 4 3 , 4 8 4 . 2 5 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 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 6 / 0 9 / 1 6 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 : 5 5 : 5 5 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 6 / 1 4 / 1 6 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 3 3 4 7 E E I E N G I N E E R I N G E N T E R P R I S E S , I N C . 5 8 2 9 3 0 5 / 2 6 / 1 6 0 2 O F 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 : 3 , 4 8 4 . 2 5 * 5 8 2 9 4 0 5 / 2 6 / 1 6 0 1 L I N C O L N P R A I R I E 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 1 8 5 . 0 0 IN V O I C E T O T A L : 1 8 5 . 0 0 * 5 8 2 9 6 0 5 / 2 6 / 1 6 0 1 B R I S T O L B A Y 6 5 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 5 7 5 . 0 0 IN V O I C E T O T A L : 5 7 5 . 0 0 * 5 8 2 9 7 0 5 / 2 6 / 1 6 0 1 D O W N T O W N R E V I T A L I Z A T I O N 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 7 8 1 . 0 0 IN V O I C E T O T A L : 7 8 1 . 0 0 * 5 8 2 9 8 0 5 / 2 6 / 1 6 0 1 1 7 1 S A R A V A N O S S I T E I M P R O V E M E N T 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 7 8 0 . 0 0 IN V O I C E T O T A L : 7 8 0 . 0 0 * CH E C K T O T A L : 1 5 1 , 3 3 7 . 1 3 5 2 3 3 4 8 H A W K I N S H A W K I N S I N C 3 8 7 4 6 9 4 0 4 / 2 8 / 1 6 0 1 C H E M I C A L S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 9 9 1 . 0 0 IN V O I C E T O T A L : 9 9 1 . 0 0 * 3 8 7 6 3 8 8 0 4 / 2 8 / 1 6 0 1 C Y L I N D E R R E T U R N C R E D I T 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 - 7 3 . 5 0 IN V O I C E T O T A L : - 7 3 . 5 0 * CH E C K T O T A L : 9 1 7 . 5 0 5 2 3 3 4 9 I N G E M U N S I N G E M U N S O N L A W O F F I C E S L T D 3 0 8 2 A 0 4 / 1 8 / 1 6 0 1 A P R 1 8 A D M I N H E A R I N G 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 6 7 1 5 0 . 0 0 IN V O I C E T O T A L : 1 5 0 . 0 0 * CH E C K T O T A L : 1 5 0 . 0 0 5 2 3 3 5 0 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 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 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 6 / 0 9 / 1 6 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 : 5 5 : 5 5 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 6 / 1 4 / 1 6 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 3 3 5 0 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 6 1 4 2 4 0 4 / 2 9 / 1 6 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 3 0 . 0 0 IN V O I C E T O T A L : 3 0 . 0 0 * 1 6 1 4 2 5 0 4 / 2 9 / 1 6 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 3 0 . 0 0 IN V O I C E T O T A L : 3 0 . 0 0 * 1 6 1 4 2 6 0 4 / 2 9 / 1 6 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 3 0 . 0 0 IN V O I C E T O T A L : 3 0 . 0 0 * 1 6 1 4 2 7 0 4 / 2 9 / 1 6 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 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 : 1 2 0 . 0 0 5 2 3 3 5 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 2 1 3 0 5 / 1 7 / 1 6 0 1 A P R 2 0 1 6 M O N T H L Y M E E T I N G F E E 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 5 1 1 2 . 0 0 IN V O I C E T O T A L : 1 1 2 . 0 0 * CH E C K T O T A L : 1 1 2 . 0 0 5 2 3 3 5 2 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 9 1 3 4 4 0 5 / 0 1 / 1 6 0 1 I N T E R N A L C O M P L A I N T 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 3 9 0 . 0 0 0 2 I N V E S T I G A T I O N * * C O M M E N T * * IN V O I C E T O T A L : 9 0 . 0 0 * CH E C K T O T A L : 9 0 . 0 0 5 2 3 3 5 3 L A R R A B E R R A C H E L W R I G H T 0 5 1 9 1 6 A 0 5 / 1 9 / 1 6 0 1 C O M M U N I T I E S O F E X C E L L E N C E 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 1 5 5 1 . 5 2 0 2 A P R 2 0 1 6 M I L E A G E 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 : 5 1 . 5 2 * CH E C K T O T A L : 5 1 . 5 2 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 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 6 / 0 9 / 1 6 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 : 5 5 : 5 5 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 6 / 1 4 / 1 6 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 3 3 5 4 N E M R T N O R T H E A S T M U L T I - R E G I O N A L 2 0 6 5 2 6 0 5 / 0 9 / 1 6 0 1 T A C T I C A L T R A U M A & S H O C K 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 2 1 2 5 . 0 0 0 2 M A N A G E M E N T F O R 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 : 1 2 5 . 0 0 * 7 0 . 0 0 5 / 1 6 / 1 6 0 1 B A S I C P O L I C E P H O T O G R A P H Y 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 2 7 0 . 0 0 0 2 T R A I N I N G F O R 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 0 . 0 0 * CH E C K T O T A L : 1 9 5 . 0 0 5 2 3 3 5 5 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 4 1 6 0 5 / 0 9 / 1 6 0 1 0 4 / 0 6 - 0 5 / 0 6 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 8 8 . 8 0 IN V O I C E T O T A L : 1 8 8 . 8 0 * 1 5 - 6 4 - 6 1 - 3 5 3 2 5 - 0 4 1 6 0 5 / 0 6 / 1 6 0 1 0 4 / 0 6 - 0 5 / 0 6 1 9 9 1 C A N N O N B A L L T R 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 2 8 . 4 3 IN V O I C E T O T A L : 2 8 . 4 3 * 2 0 - 5 2 - 5 6 - 2 0 4 2 1 - 0 4 1 6 0 5 / 0 9 / 1 6 0 1 0 4 / 0 7 - 0 5 / 0 9 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 8 1 . 8 1 IN V O I C E T O T A L : 8 1 . 8 1 * 3 1 - 6 1 - 6 7 - 2 4 9 3 1 - 0 4 1 6 0 5 / 0 6 / 1 6 0 1 0 4 / 0 7 - 0 5 / 0 6 2 7 6 W I N D H A M C R 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 2 6 . 7 8 IN V O I C E T O T A L : 2 6 . 7 8 * 4 6 - 6 9 - 4 7 - 6 7 2 7 1 - 0 4 1 6 0 5 / 1 2 / 1 6 0 1 0 4 / 0 6 - 0 5 / 0 6 1 9 7 5 B R I D G E 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 8 0 . 9 1 IN V O I C E T O T A L : 8 0 . 9 1 * 6 1 - 6 0 - 4 1 - 1 0 0 0 9 - 0 4 1 6 0 5 / 1 2 / 1 6 0 1 0 4 / 1 1 - 0 5 / 1 1 6 1 0 T O W E R 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 1 7 2 . 9 2 IN V O I C E T O T A L : 1 7 2 . 9 2 * 6 2 - 3 7 - 8 6 - 4 7 7 9 6 - 0 4 1 6 0 5 / 0 9 / 1 6 0 1 0 4 / 0 8 - 0 5 / 0 9 1 8 5 W O L F S T 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 7 9 . 4 6 IN V O I C E T O T A L : 7 9 . 4 6 * 6 6 - 7 0 - 4 4 - 6 9 4 2 9 - 0 4 1 6 0 5 / 0 9 / 1 6 0 1 0 4 / 0 6 - 0 5 / 0 9 1 9 0 8 R A I N T R E E 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 8 3 . 3 9 IN V O I C E T O T A L : 8 3 . 3 9 * 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 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 6 / 0 9 / 1 6 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 : 5 5 : 5 5 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 6 / 1 4 / 1 6 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 3 3 5 5 N I C O R N I C O R G A S 8 3 - 8 0 - 0 0 - 1 0 0 0 7 - 0 4 1 6 0 5 / 1 2 / 1 6 0 1 0 4 / 1 1 - 0 5 / 1 1 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 7 5 . 4 4 IN V O I C E T O T A L : 7 5 . 4 4 * CH E C K T O T A L : 8 1 7 . 9 4 5 2 3 3 5 6 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 S T G 4 3 1 6 0 6 / 0 1 / 1 6 0 1 A P R 2 0 1 6 I N T E R N 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 6 2 1 , 3 0 0 . 0 0 IN V O I C E T O T A L : 1 , 3 0 0 . 0 0 * CH E C K T O T A L : 1 , 3 0 0 . 0 0 5 2 3 3 5 7 P I C K E R I L L I S A P I C K E R I N G 0 5 1 9 1 6 0 5 / 1 9 / 1 6 0 1 A U T U I T I O N R E I M B U R S E M E N T 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 1 0 3 , 2 1 6 . 0 0 IN V O I C E T O T A L : 3 , 2 1 6 . 0 0 * CH E C K T O T A L : 3 , 2 1 6 . 0 0 5 2 3 3 5 8 S F B C T S W F V C T C Y V 1 Q 2 0 1 6 0 5 / 2 5 / 1 6 0 1 4 0 % O F 1 S T Q T R 2 0 1 5 C A B L E 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 7 5 2 2 , 1 6 7 . 4 3 0 2 F R A N C H I S E P Y M T O F $ 5 5 , 4 1 8 . 5 8 * * C O M M E N T * * IN V O I C E T O T A L : 2 2 , 1 6 7 . 4 3 * CH E C K T O T A L : 2 2 , 1 6 7 . 4 3 5 2 3 3 5 9 S O U N D E N G S O U N D S C A P E E N G I N E E R I N G L L C 5 4 3 0 6 / 0 1 / 1 6 0 1 A C O U S T I C S C O N S U L T I N G S E R V I C E S 0 1 - 2 2 0 - 5 4 - 0 0 - 5 4 6 2 3 , 5 6 9 . 9 7 0 2 F O R N O I S E 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 : 3 , 5 6 9 . 9 7 * CH E C K T O T A L : 3 , 5 6 9 . 9 7 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 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 6 / 0 9 / 1 6 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 : 5 5 : 5 5 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 6 / 1 4 / 1 6 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 3 3 6 0 T R A F F I C T R A F F I C C O N T R O L C O R P O R A T I O N 8 8 0 2 2 1 1 / 2 5 / 1 5 0 1 T R A F F I C S I G N A L R E P A I R 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 3 5 1 0 0 . 0 0 IN V O I C E T O T A L : 1 0 0 . 0 0 * 8 8 1 2 4 1 2 / 0 2 / 1 5 0 1 T R A F F I C S I G N A L R E P A I R 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 3 5 1 , 0 4 8 . 0 0 IN V O I C E T O T A L : 1 , 0 4 8 . 0 0 * CH E C K T O T A L : 1 , 1 4 8 . 0 0 5 2 3 3 6 1 W A U B O N S E W A U B O N S E E C O M M U N I T Y C O L L E G E 1 0 7 6 3 4 a 0 5 / 2 5 / 1 6 0 1 C O M M U N I T I E S O F E X C E L L E N C E 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 1 2 4 1 7 . 0 0 0 2 C O M M U N I T I E S O F E X C E L L E N C E 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 1 2 4 1 7 . 0 0 IN V O I C E T O T A L : 8 3 4 . 0 0 * CH E C K T O T A L : 8 3 4 . 0 0 TO T A L A M O U N T P A I D : 2 1 7 , 8 8 5 . 6 5 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 3 6 2 A C T I O N A C T I O N G R A P H I X L T D 1 0 4 1 0 6 / 0 1 / 1 6 0 1 G O L F O U T I N G S I G N S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 5 2 . 0 0 IN V O I C E T O T A L : 5 2 . 0 0 * 1 0 4 2 0 6 / 0 1 / 1 6 0 1 G O L F O U T I N G S I G N S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 2 2 5 . 0 0 IN V O I C E T O T A L : 2 2 5 . 0 0 * CH E C K T O T A L : 2 7 7 . 0 0 5 2 3 3 6 3 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 6 3 3 5 6 8 - I N 0 5 / 0 5 / 1 6 0 1 L A M P S 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 1 5 . 7 6 IN V O I C E T O T A L : 1 5 . 7 6 * CH E C K T O T A L : 1 5 . 7 6 5 2 3 3 6 4 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 6 3 6 3 4 3 - I N 0 5 / 1 9 / 1 6 0 1 W I R E , S P L I C E C O N N E C T O R , H E A T 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 4 2 . 3 3 0 2 S H R I N K S L E E V E * * C O M M E N T * * IN V O I C E T O T A L : 4 2 . 3 3 * CH E C K T O T A L : 4 2 . 3 3 5 2 3 3 6 5 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 6 3 6 5 9 8 - I N 0 5 / 2 3 / 1 6 0 1 M A G N E T I C S W I T C H 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 1 4 . 5 8 IN V O I C E T O T A L : 1 4 . 5 8 * CH E C K T O T A L : 1 4 . 5 8 5 2 3 3 6 6 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 6 3 6 6 7 7 - I N 0 5 / 2 0 / 1 6 0 1 Q U A D V O L T B A L L A S T K I T 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 1 1 0 . 2 6 IN V O I C E T O T A L : 1 1 0 . 2 6 * CH E C K T O T A L : 1 1 0 . 2 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 3 6 7 A T T I N T E R A T & T 8 9 0 4 3 0 2 3 0 8 0 5 / 1 0 / 1 6 0 1 0 5 / 1 0 - 0 6 / 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 3 3 6 8 A T T O R G E N O F F I C E O F I L . A T T O R N E Y G E N E R A L F U N D 9 5 8 - M C C U S K E R 1 6 0 6 / 0 2 / 1 6 0 1 S E X O F F E N D E R A W A R E N E S S 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 3 7 3 0 . 0 0 0 2 T R A I N I N G & E D U C A T I O N F U N D * * C O M M E N T * * IN V O I C E T O T A L : 3 0 . 0 0 * F U N D 9 5 8 - R O C H A 1 6 0 6 / 0 2 / 1 6 0 1 S E X O F F E N D E R S A W A R E N E S S 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 3 7 3 0 . 0 0 0 2 T R A I N I N G & E D U C A T I O N F U N D * * C O M M E N T * * IN V O I C E T O T A L : 3 0 . 0 0 * CH E C K T O T A L : 6 0 . 0 0 5 2 3 3 6 9 B A C K R O A D D A V I D E M I L L E R 2 0 1 6 R I B S 0 6 / 0 1 / 1 6 0 1 R I B S O N R I V E R B A N D 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 2 , 2 5 0 . 0 0 IN V O I C E T O T A L : 2 , 2 5 0 . 0 0 * CH E C K T O T A L : 2 , 2 5 0 . 0 0 5 2 3 3 7 0 B E Y E R D D W A Y N E F B E Y E R 0 5 1 9 1 6 0 5 / 1 9 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 2 . 0 0 IN V O I C E T O T A L : 7 2 . 0 0 * 0 5 2 5 1 6 0 5 / 2 5 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 1 0 8 . 0 0 IN V O I C E T O T A L : 1 0 8 . 0 0 * CH E C K T O T A L : 1 8 0 . 0 0 5 2 3 3 7 1 B L U M L R R I C H A R D B L U M L 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 3 7 1 B L U M L R R I C H A R D B L U M L 2 0 1 6 R I B S 0 6 / 0 1 / 1 6 0 1 R I B S O N R I V E R B A N D 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 3 5 0 . 0 0 IN V O I C E T O T A L : 3 5 0 . 0 0 * CH E C K T O T A L : 3 5 0 . 0 0 5 2 3 3 7 2 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 7 4 9 1 0 9 6 0 5 / 2 4 / 1 6 0 1 M A Y 2 0 1 6 G A S O L I N E 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 9 5 1 8 2 . 7 1 IN V O I C E T O T A L : 1 8 2 . 7 1 * CH E C K T O T A L : 1 8 2 . 7 1 5 2 3 3 7 3 B R O W N D D A V I D B R O W N 0 5 2 3 1 6 0 5 / 2 3 / 1 6 0 1 W O R K B O O T R E I M B U R S E M E N T 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 0 0 1 6 1 . 4 6 IN V O I C E T O T A L : 1 6 1 . 4 6 * CH E C K T O T A L : 1 6 1 . 4 6 5 2 3 3 7 4 B U G G I T E R B U G G I T - E R S L L C 3 1 2 9 0 5 / 1 1 / 1 6 0 1 M A Y P E S T C O N T R O L 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 8 5 . 0 0 IN V O I C E T O T A L : 8 5 . 0 0 * CH E C K T O T A L : 8 5 . 0 0 5 2 3 3 7 5 C A P E R S C A P E R S L L C I N V - 0 1 7 9 0 6 / 0 1 / 1 6 0 1 A N N U A L M A I N T E N A N C E 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 6 7 5 , 0 0 0 . 0 0 IN V O I C E T O T A L : 5 , 0 0 0 . 0 0 * CH E C K T O T A L : 5 , 0 0 0 . 0 0 5 2 3 3 7 6 C A R G I L L C A R G I L L , I N C 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 3 7 6 C A R G I L L C A R G I L L , I N C 2 9 0 2 8 2 4 2 9 8 0 5 / 1 0 / 1 6 0 1 B U L K R O C K S A L T 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 3 , 0 2 7 . 4 2 IN V O I C E T O T A L : 3 , 0 2 7 . 4 2 * 2 9 0 2 8 3 3 2 4 6 5 0 5 / 0 9 / 1 6 0 1 B U L K R O C K S A L T 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 3 , 0 3 2 . 2 6 IN V O I C E T O T A L : 3 , 0 3 2 . 2 6 * CH E C K T O T A L : 6 , 0 5 9 . 6 8 5 2 3 3 7 7 C A R O U S E L C A R O U S E L S O U N D C O M P A N Y 0 7 0 6 1 6 0 6 / 0 1 / 1 6 0 1 J U L Y 6 T H C R U I S E N I G H T 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 2 7 5 . 0 0 IN V O I C E T O T A L : 2 7 5 . 0 0 * CH E C K T O T A L : 2 7 5 . 0 0 5 2 3 3 7 8 C E N T R A L L C E N T R A L L I M E S T O N E C O M P A N Y , I N C 6 5 1 8 - P W 0 6 / 0 6 / 1 6 0 1 G R A V E L 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 4 0 2 8 6 . 9 3 IN V O I C E T O T A L : 2 8 6 . 9 3 * CH E C K T O T A L : 2 8 6 . 9 3 5 2 3 3 7 9 C O L L E P R O C O L L E C T I O N P R O F E S S I O N A L S I N C . 2 5 8 0 0 0 - J - 0 4 2 9 1 6 0 4 / 2 9 / 1 6 0 1 C O M M I S I O N O N C O L L E C T I O N S 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 6 7 2 1 . 6 8 IN V O I C E T O T A L : 2 1 . 6 8 * CH E C K T O T A L : 2 1 . 6 8 5 2 3 3 8 0 C O M E D C O M M O N W E A L T H E D I S O N 0 1 8 5 0 7 9 1 0 9 - 0 5 1 6 0 5 / 2 7 / 1 6 0 1 0 4 / 2 8 - 0 5 / 2 7 4 2 0 F A I R H A V E N 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 8 0 1 4 0 . 3 3 IN V O I C E T O T A L : 1 4 0 . 3 3 * CH E C K T O T A L : 1 4 0 . 3 3 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 3 8 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 5 1 6 0 5 / 2 7 / 1 6 0 1 0 4 / 2 8 - 0 5 / 2 7 M I S C L I G H T S 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 2 , 5 6 5 . 6 3 IN V O I C E T O T A L : 2 , 5 6 5 . 6 3 * CH E C K T O T A L : 2 , 5 6 5 . 6 3 5 2 3 3 8 2 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 6 6 0 3 8 0 7 7 - 0 5 1 6 0 5 / 2 7 / 1 6 0 1 0 4 / 2 7 - 0 5 / 2 7 K E N N E D Y R D 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 6 9 . 5 7 0 2 0 4 / 2 7 - 0 5 / 2 7 K E N N E D Y R D 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 8 2 2 . 5 1 IN V O I C E T O T A L : 7 2 . 0 8 * 1 1 8 3 0 8 8 1 0 1 - 0 5 1 6 0 5 / 2 5 / 1 6 0 1 0 4 / 2 6 - 0 5 / 2 5 1 1 0 7 P R A I R I E C R 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 8 0 1 4 2 . 6 7 IN V O I C E T O T A L : 1 4 2 . 6 7 * 1 7 1 8 0 9 9 0 5 2 - 0 5 1 6 0 5 / 2 5 / 1 6 0 1 0 4 / 2 6 - 0 5 / 2 5 8 7 2 P R A I R I E C R 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 8 0 1 8 9 . 7 2 IN V O I C E T O T A L : 1 8 9 . 7 2 * 2 6 6 8 0 4 7 0 0 7 - 0 5 1 6 0 5 / 2 6 / 1 6 0 1 0 4 / 2 6 - 0 5 / 2 6 1 9 0 8 R A I N T R E E 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 1 6 1 . 4 5 IN V O I C E T O T A L : 1 6 1 . 4 5 * 2 9 6 1 0 1 7 0 4 3 - 0 5 1 6 0 5 / 2 6 / 1 6 0 1 0 4 / 2 7 - 0 5 / 2 6 P R E S T W I C K L I F T 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 8 0 9 8 . 7 7 IN V O I C E T O T A L : 9 8 . 7 7 * 3 1 1 9 1 4 2 0 2 5 - 0 5 1 6 0 5 / 2 6 / 1 6 0 1 0 4 / 2 7 - 0 5 / 2 6 V A N E M M O N P A R K I N G 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 8 2 1 2 . 2 5 IN V O I C E T O T A L : 1 2 . 2 5 * 4 0 8 5 0 8 0 0 3 3 - 0 5 1 6 0 5 / 2 6 / 1 6 0 1 0 4 / 2 7 - 0 5 / 2 6 1 9 9 1 C A N N O N B A L L 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 1 6 1 . 3 5 IN V O I C E T O T A L : 1 6 1 . 3 5 * CH E C K T O T A L : 8 3 8 . 2 9 5 2 3 3 8 3 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 3 2 7 6 5 1 6 9 0 5 / 2 4 / 1 6 0 1 0 4 / 1 8 - 0 5 / 1 8 3 2 9 9 L E H M A N C R O S S I 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 3 , 9 8 8 . 1 5 IN V O I C E T O T A L : 3 , 9 8 8 . 1 5 * CH E C K T O T A L : 3 , 9 8 8 . 1 5 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 3 8 4 C O S E L M A B B O B C O S E L M A N 0 5 1 2 1 6 0 5 / 1 2 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 2 . 0 0 IN V O I C E T O T A L : 7 2 . 0 0 * 0 5 1 9 1 6 0 5 / 1 9 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 2 . 0 0 IN V O I C E T O T A L : 7 2 . 0 0 * 0 5 2 5 1 6 0 5 / 2 5 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 2 . 0 0 IN V O I C E T O T A L : 7 2 . 0 0 * CH E C K T O T A L : 2 1 6 . 0 0 5 2 3 3 8 5 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 6 7 8 5 0 6 / 0 1 / 1 6 0 1 J U N E 2 0 1 6 F S A A D M I N F E E S 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 1 6 9 . 0 0 0 2 J U N E 2 0 1 6 F S A A D M I N F E E S 0 1 - 1 2 0 - 5 2 - 0 0 - 5 2 1 6 6 . 0 0 0 3 J U N E 2 0 1 6 F S A A D M I N F E E S 0 1 - 2 1 0 - 5 2 - 0 0 - 5 2 1 6 1 8 . 0 0 0 4 J U N E 2 0 1 6 F S A A D M I N F E E S 0 1 - 2 2 0 - 5 2 - 0 0 - 5 2 1 6 3 . 0 0 0 5 J U N E 2 0 1 6 F S A A D M I N F E E S 0 1 - 4 1 0 - 5 2 - 0 0 - 5 2 1 6 3 . 0 0 0 6 J U N E 2 0 1 6 F S A A D M I N F E E S 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 1 6 6 . 0 0 0 7 J U N E 2 0 1 6 F S A A D M I N 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 : 4 8 . 0 0 * 3 6 7 8 6 0 6 / 0 1 / 1 6 0 1 J U N E 2 0 1 6 H R A A D M I N F E E S 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 1 6 9 . 0 0 0 2 J U N E 2 0 1 6 H R A A D M I N F E E S 0 1 - 1 2 0 - 5 2 - 0 0 - 5 2 1 6 3 . 0 0 0 3 J U N E 2 0 1 6 H R A A D M I N F E E S 0 1 - 2 1 0 - 5 2 - 0 0 - 5 2 1 6 6 9 . 0 0 0 4 J U N E 2 0 1 6 H R A A D M I N F E E S 0 1 - 2 2 0 - 5 2 - 0 0 - 5 2 1 6 9 . 0 0 0 5 J U N E 2 0 1 6 H R A A D M I N F E E S 0 1 - 4 1 0 - 5 2 - 0 0 - 5 2 1 6 4 . 0 0 0 6 J U N E 2 0 1 6 H R A A D M I N F E E S 7 9 - 7 9 0 - 5 2 - 0 0 - 5 2 1 6 1 3 . 5 0 0 7 J U N E 2 0 1 6 H R A A D M I N F E E S 7 9 - 7 9 5 - 5 2 - 0 0 - 5 2 1 6 1 3 . 5 0 0 8 J U N E 2 0 1 6 H R A A D M I N F E E S 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 1 6 1 3 . 0 0 0 9 J U N E 2 0 1 6 H R A A D M I N F E E S 5 2 - 5 2 0 - 5 2 - 0 0 - 5 2 1 6 4 . 0 0 1 0 J U N E 2 0 1 6 H R A A D M I N F E E S 0 1 - 6 4 0 - 5 2 - 0 0 - 5 2 4 0 1 5 . 0 0 1 1 J U N E 2 0 1 6 H R A A D M I N 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 6 5 . 0 0 * CH E C K T O T A L : 2 1 3 . 0 0 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 3 8 6 D E A R N A T I D E A R B O R N N A T I O N A L 0 6 0 9 1 6 0 5 / 0 9 / 1 6 0 1 J U N E 2 0 1 6 L I F E I N S 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 2 2 7 4 . 7 3 0 2 J U N E 2 0 1 6 L I F E I N S - E O 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 2 2 1 8 . 5 6 0 3 J U N E 2 0 1 6 L I F E I N S - E O 0 1 - 1 2 0 - 5 2 - 0 0 - 5 2 2 2 2 7 . 8 4 0 4 J U N E 2 0 1 6 L I F E I N S - E O 0 1 - 2 1 0 - 5 2 - 0 0 - 5 2 2 2 5 5 0 . 2 0 0 5 J U N E 2 0 1 6 L I F E I N S - E O 0 1 - 2 2 0 - 5 2 - 0 0 - 5 2 2 2 3 7 . 1 2 0 6 J U N E 2 0 1 6 L I F E I N S - E O 0 1 - 4 1 0 - 5 2 - 0 0 - 5 2 2 2 1 6 2 . 7 8 0 7 J U N E 2 0 1 6 L I F E I N S - E O 7 9 - 7 9 0 - 5 2 - 0 0 - 5 2 2 2 7 8 . 3 2 0 8 J U N E 2 0 1 6 L I F E I N S - E O 7 9 - 7 9 5 - 5 2 - 0 0 - 5 2 2 2 8 6 . 0 1 0 9 J U N E 2 0 1 6 L I F E I N S - E O 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 2 2 7 9 . 2 9 1 0 J U N E 2 0 1 6 L I F E I N S - E O 5 2 - 5 2 0 - 5 2 - 0 0 - 5 2 2 2 7 4 . 1 3 1 1 J U N E 2 0 1 6 L I F E I N S - E O 8 2 - 8 2 0 - 5 2 - 0 0 - 5 2 2 2 3 3 . 6 0 IN V O I C E T O T A L : 1 , 2 2 2 . 5 8 * CH E C K T O T A L : 1 , 2 2 2 . 5 8 5 2 3 3 8 7 D E K A N E D E K A N E E Q U I P M E N T C O R P . I A 4 3 4 5 8 0 5 / 1 1 / 1 6 0 1 E L E M E N T S , F I L T E R S 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 4 0 8 9 . 5 7 IN V O I C E T O T A L : 8 9 . 5 7 * CH E C K T O T A L : 8 9 . 5 7 5 2 3 3 8 8 D Y N E G Y D Y N E G Y E N E R G Y S E R V I C E S 1 0 2 3 8 9 3 1 6 0 5 1 0 5 / 2 4 / 1 6 0 1 0 4 / 2 1 - 0 5 / 1 9 4 2 1 P O P L A R 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 3 , 3 9 5 . 4 4 IN V O I C E T O T A L : 3 , 3 9 5 . 4 4 * CH E C K T O T A L : 3 , 3 9 5 . 4 4 5 2 3 3 8 9 E A T O N E A T O N E L E C T R I C A L C G 1 6 0 2 3 9 0 5 / 2 7 / 1 6 0 1 W E L L 8 P R O B L E M D I A G N O S I S 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 4 5 1 , 6 5 0 . 3 0 IN V O I C E T O T A L : 1 , 6 5 0 . 3 0 * CH E C K T O T A L : 1 , 6 5 0 . 3 0 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 3 9 0 E E I E N G I N E E R I N G E N T E R P R I S E S , I N C . 5 8 2 7 7 0 5 / 2 6 / 1 6 0 1 W R I G L E Y S I T E E X P A N S I O N 9 0 - 0 7 4 - 7 4 - 0 0 - 0 1 1 1 1 , 8 3 3 . 5 0 IN V O I C E T O T A L : 1 , 8 3 3 . 5 0 * 5 8 2 8 4 0 5 / 2 6 / 1 6 0 1 L O T 1 9 Y B C U N I T 3 9 0 - 0 8 2 - 8 2 - 0 0 - 0 1 1 1 1 , 2 4 7 . 5 0 IN V O I C E T O T A L : 1 , 2 4 7 . 5 0 * 5 8 2 8 7 0 5 / 2 6 / 1 6 0 1 S H E R W I N W I L L I A M S 9 0 - 0 8 7 - 8 7 - 0 0 - 0 1 1 1 9 3 9 . 5 0 IN V O I C E T O T A L : 9 3 9 . 5 0 * 5 8 2 9 5 0 5 / 2 6 / 1 6 0 1 1 0 4 B E A V E R S T S I T E I M P R O V E M E N T 9 0 - 0 9 7 - 9 7 - 0 0 - 0 1 1 1 1 , 4 1 4 . 5 0 IN V O I C E T O T A L : 1 , 4 1 4 . 5 0 * CH E C K T O T A L : 5 , 4 3 5 . 0 0 5 2 3 3 9 1 E T H B E L L E T H A N B E L L B A N D 2 0 1 6 H T D 0 6 / 0 1 / 1 6 0 1 R E T A I N E R F O R H O M E T O W N D A Y S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 2 2 0 0 . 0 0 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 : 2 0 0 . 0 0 5 2 3 3 9 2 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 . 2 0 3 6 9 4 8 0 5 / 2 6 / 1 6 0 1 J U N E 2 0 1 6 V I S I O N I N S 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 2 4 6 0 . 0 8 0 2 J U N E 2 0 1 6 V I S I O N I N S 0 1 - 1 2 0 - 5 2 - 0 0 - 5 2 2 4 5 4 . 7 5 0 3 J U N E 2 0 1 6 V I S I O N I N S 0 1 - 2 1 0 - 5 2 - 0 0 - 5 2 2 4 5 1 5 . 7 0 0 4 J U N E 2 0 1 6 V I S I O N I N S 0 1 - 2 2 0 - 5 2 - 0 0 - 5 2 2 4 4 2 . 7 1 0 5 J U N E 2 0 1 6 V I S I O N I N S 0 1 - 4 1 0 - 5 2 - 0 0 - 5 2 2 4 8 8 . 9 3 0 6 J U N E 2 0 1 6 V I S I O N I N S 0 1 - 6 4 0 - 5 2 - 0 0 - 5 2 4 2 6 5 . 1 6 0 7 J U N E 2 0 1 6 V I S I O N I N S 7 9 - 7 9 0 - 5 2 - 0 0 - 5 2 2 4 7 9 . 6 4 0 8 J U N E 2 0 1 6 V I S I O N I N S 7 9 - 7 9 5 - 5 2 - 0 0 - 5 2 2 4 7 2 . 8 1 0 9 J U N E 2 0 1 6 V I S I O N I N S 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 2 4 9 4 . 2 5 1 0 J U N E 2 0 1 6 V I S I O N I N S 5 2 - 5 2 0 - 5 2 - 0 0 - 5 2 2 4 4 5 . 9 7 1 1 J U N E 2 0 1 6 V I S I O N I N S 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 7 4 . 2 4 * CH E C K T O T A L : 1 , 1 7 4 . 2 4 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 3 9 3 F E E C E O I L F E E C E O I L C O M P A N Y 3 4 1 6 2 4 1 0 5 / 0 9 / 1 6 0 1 D I E S E L F U E L 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 9 5 5 3 3 . 6 7 0 2 D I E S E L F U E L 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 9 5 5 3 3 . 6 7 0 3 D I E S E L F U E L 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 9 5 5 3 3 . 6 7 IN V O I C E T O T A L : 1 , 6 0 1 . 0 1 * CH E C K T O T A L : 1 , 6 0 1 . 0 1 5 2 3 3 9 4 F I R S T F I R S T P L A C E R E N T A L 2 7 1 8 7 6 - 1 0 5 / 1 6 / 1 6 0 1 S C A R I F I E R 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 8 5 5 8 6 . 3 9 IN V O I C E T O T A L : 5 8 6 . 3 9 * 2 7 2 6 3 4 - 1 0 5 / 2 3 / 1 6 0 1 S T A K E S 0 1 - 2 2 0 - 5 6 - 0 0 - 5 6 2 0 8 5 . 0 0 IN V O I C E T O T A L : 8 5 . 0 0 * CH E C K T O T A L : 6 7 1 . 3 9 5 2 3 3 9 5 F O X V A L L E F O X V A L L E Y T R O P H Y & A W A R D S 3 3 0 8 1 0 5 / 1 1 / 1 6 0 1 2 0 1 6 D I A M O N D D U S T U P T R O P H Y 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 1 0 1 . 4 0 0 2 P L A T E S * * C O M M E N T * * IN V O I C E T O T A L : 1 0 1 . 4 0 * CH E C K T O T A L : 1 0 1 . 4 0 5 2 3 3 9 6 G A M E T I M E G A M E T I M E P J I - 0 0 3 5 8 5 7 0 5 / 1 6 / 1 6 0 1 M A Z E W H E E L A S S E M B L Y 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 1 0 5 . 7 4 IN V O I C E T O T A L : 1 0 5 . 7 4 * CH E C K T O T A L : 1 0 5 . 7 4 5 2 3 3 9 7 G L A T F E L T G L A T F E L T E R U N D E R W R I T I N G S R V S . 1 3 1 1 8 0 1 0 9 - 6 0 5 / 3 1 / 1 6 0 1 L I A B I L I T Y I N S P Y M T # 6 0 1 - 6 4 0 - 5 2 - 0 0 - 5 2 3 1 8 , 5 9 2 . 2 6 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 3 9 7 G L A T F E L T G L A T F E L T E R U N D E R W R I T I N G S R V S . 1 3 1 1 8 0 1 0 9 - 6 0 5 / 3 1 / 1 6 0 2 P R L I A B I L I T Y I N S P Y M T # 6 0 1 - 6 4 0 - 5 2 - 0 0 - 5 2 3 1 1 , 8 3 8 . 6 2 0 3 L I A B I L I T Y I N S P Y M T # 6 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 3 1 9 0 0 . 4 3 0 4 L I A B I L I T Y I N S P Y M T # 6 5 2 - 5 2 0 - 5 2 - 0 0 - 5 2 3 1 4 6 4 . 1 7 0 5 L I A B I L I T Y I N S P Y M T # 6 8 2 - 8 2 0 - 5 2 - 0 0 - 5 2 3 1 8 6 6 . 5 2 IN V O I C E T O T A L : 1 2 , 6 6 2 . 0 0 * CH E C K T O T A L : 1 2 , 6 6 2 . 0 0 5 2 3 3 9 8 G R A I N C O G R A I N C O F S . , I N C . 6 3 4 9 4 0 5 / 1 0 / 1 6 0 1 P R O P A N E T A N K 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 2 8 . 8 1 IN V O I C E T O T A L : 2 8 . 8 1 * 7 8 0 0 1 0 3 0 0 5 / 1 9 / 1 6 0 1 T O R D O N 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 0 1 7 . 7 5 IN V O I C E T O T A L : 1 7 . 7 5 * CH E C K T O T A L : 4 6 . 5 6 5 2 3 3 9 9 G R O U N D G R O U N D E F F E C T S I N C . 3 3 9 1 6 1 0 5 / 2 0 / 1 6 0 1 M U L C H 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 2 8 0 . 0 0 IN V O I C E T O T A L : 2 8 0 . 0 0 * 3 4 0 1 3 7 0 5 / 2 5 / 1 6 0 1 M U L C H 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 1 , 3 3 5 . 0 0 IN V O I C E T O T A L : 1 , 3 3 5 . 0 0 * CH E C K T O T A L : 1 , 6 1 5 . 0 0 5 2 3 4 0 0 G U A R D E N T G U A R D I A N 5 2 0 1 6 0 5 / 2 0 / 1 6 0 1 J U N E 2 0 1 6 D E N T A L I N S 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 2 3 4 8 2 . 6 6 0 2 J U N E 2 0 1 6 D E N T A L I N S 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 2 3 1 2 6 . 4 3 0 3 J U N E 2 0 1 6 D E N T A L I N S 0 1 - 1 2 0 - 5 2 - 0 0 - 5 2 2 3 4 7 1 . 2 1 0 4 J U N E 2 0 1 6 D E N T A L I N S 0 1 - 2 1 0 - 5 2 - 0 0 - 5 2 2 3 4 , 1 1 7 . 9 2 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 4 0 0 G U A R D E N T G U A R D I A N 5 2 0 1 6 0 5 / 2 0 / 1 6 0 5 J U N E 2 0 1 6 D E N T A L I N S 0 1 - 2 2 0 - 5 2 - 0 0 - 5 2 2 3 2 5 4 . 9 0 0 6 J U N E 2 0 1 6 D E N T A L I N S 0 1 - 4 1 0 - 5 2 - 0 0 - 5 2 2 3 7 5 0 . 8 4 0 7 J U N E 2 0 1 6 D E N T A L I N S 0 1 - 6 4 0 - 5 2 - 0 0 - 5 2 4 1 4 6 3 . 3 9 0 8 J U N E 2 0 1 6 D E N T A L I N S 7 9 - 7 9 0 - 5 2 - 0 0 - 5 2 2 3 6 7 0 . 2 3 0 9 J U N E 2 0 1 6 D E N T A L I N S 7 9 - 7 9 5 - 5 2 - 0 0 - 5 2 2 3 5 6 6 . 8 0 1 0 J U N E 2 0 1 6 D E N T A L I N S 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 2 3 7 6 2 . 2 8 1 1 J U N E 2 0 1 6 D E N T A L I N S 5 2 - 5 2 0 - 5 2 - 0 0 - 5 2 2 3 3 6 3 . 8 9 1 2 J U N E 2 0 1 6 D E N T A L I N S 8 2 - 8 2 0 - 5 2 - 0 0 - 5 2 2 3 4 4 0 . 4 8 IN V O I C E T O T A L : 9 , 4 7 1 . 0 3 * CH E C K T O T A L : 9 , 4 7 1 . 0 3 5 2 3 4 0 1 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 M N 0 0 0 0 3 1 2 6 0 5 / 2 7 / 1 6 0 1 M S I - M A I N T E N A N C E T O R E M O V E S S N 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 6 2 3 2 . 1 0 0 2 & E E A D D R E S S F R O M P A Y R O L L D D * * C O M M E N T * * IN V O I C E T O T A L : 3 2 . 1 0 * X T 0 0 0 0 5 5 8 1 0 5 / 3 1 / 1 6 0 1 R E M O V E S S N & E E A D D R E S S F R O M 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 6 2 4 5 0 . 0 0 0 2 P A Y R O L L / D D C H E C K S * * C O M M E N T * * IN V O I C E T O T A L : 4 5 0 . 0 0 * X T 0 0 0 0 5 5 9 7 0 5 / 2 7 / 1 6 0 1 M A Y 2 0 1 6 M Y G O V H U B F E E S 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 6 2 1 9 6 . 3 0 0 2 M A Y 2 0 1 6 M Y G O V H U B F E E S 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 6 2 2 5 1 . 4 7 0 3 M A Y 2 0 1 6 M Y G O V H U B F E E S 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 6 2 1 2 6 . 8 8 IN V O I C E T O T A L : 5 7 4 . 6 5 * CH E C K T O T A L : 1 , 0 5 6 . 7 5 5 2 3 4 0 2 H A R T R O B H A R T , R O B B I E 0 5 2 7 1 6 0 5 / 2 7 / 1 6 0 1 N A P E R V I L L E 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 1 5 . 2 9 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 : 1 5 . 2 9 * CH E C K T O T A L : 1 5 . 2 9 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 4 0 3 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 . F 5 1 7 8 9 9 0 5 / 1 7 / 1 6 0 1 M E T E R S , W A S H E R S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 6 4 4 , 6 3 0 . 0 0 IN V O I C E T O T A L : 4 , 6 3 0 . 0 0 * F 5 4 6 4 2 7 0 5 / 1 9 / 1 6 0 1 W I R E 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 6 4 1 5 8 . 5 7 IN V O I C E T O T A L : 1 5 8 . 5 7 * F 5 4 7 8 4 4 0 5 / 2 0 / 1 6 0 1 2 7 - 5 1 0 R M X U 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 6 4 3 , 3 7 5 . 0 0 IN V O I C E T O T A L : 3 , 3 7 5 . 0 0 * CH E C K T O T A L : 8 , 1 6 3 . 5 7 5 2 3 4 0 4 H O M E D E P O H O M E D E P O T 5 0 1 3 6 2 7 0 5 / 2 5 / 1 6 0 1 B U L B S 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 3 5 1 4 . 9 7 IN V O I C E T O T A L : 1 4 . 9 7 * CH E C K T O T A L : 1 4 . 9 7 5 2 3 4 0 5 I L P D S E X I L L I N O I S S T A T E P O L I C E S O R F U N D - H U M M E L 1 3 0 6 / 0 3 / 1 6 0 1 V I O L E N T O F F E N D E R S R E G I S T R A T I O N 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 3 7 1 0 . 0 0 0 2 F U N D * * C O M M E N T * * IN V O I C E T O T A L : 1 0 . 0 0 * S O R F U N D - L O B D E L L 1 5 0 6 / 0 3 / 1 6 0 1 V I O L E N T O F F E N D E R S R E G I S T R A T I O N 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 3 7 5 . 0 0 0 2 F U N D * * C O M M E N T * * IN V O I C E T O T A L : 5 . 0 0 * S O R F U N D - M C C U S K E R 1 6 0 6 / 0 2 / 1 6 0 1 S E X O F F E N D E R S R E G I S T R A T I O N 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 3 7 3 0 . 0 0 0 2 F U N D * * C O M M E N T * * IN V O I C E T O T A L : 3 0 . 0 0 * S O R F U N D - M O R E N O 1 3 0 6 / 0 3 / 1 6 0 1 V I O L E N T O F F E N D E R S R E G I S T R A T I O N 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 3 7 5 . 0 0 0 2 F U N D * * C O M M E N T * * IN V O I C E T O T A L : 5 . 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 4 0 5 I L P D S E X I L L I N O I S S T A T E P O L I C E S O R F U N D - M O R E N O 1 4 0 6 / 0 3 / 1 6 0 1 V I O L E N T O F F E N D E R S R E G I S T R A T I O N 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 3 7 5 . 0 0 0 2 F U N D * * C O M M E N T * * IN V O I C E T O T A L : 5 . 0 0 * S O R F U N D - M O R E N O 1 5 0 6 / 0 3 / 1 6 0 1 V I O L E N T O F F E N D E R S R E G I S T A R T I O N 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 3 7 5 . 0 0 0 2 F U N D * * C O M M E N T * * IN V O I C E T O T A L : 5 . 0 0 * S O R F U N D - R O C H A 1 6 0 6 / 0 2 / 1 6 0 1 S E X O F F E N D E R S R E G I S T R A T I O N 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 3 7 3 0 . 0 0 0 2 F U N D * * C O M M E N T * * IN V O I C E T O T A L : 3 0 . 0 0 * CH E C K T O T A L : 9 0 . 0 0 5 2 3 4 0 6 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 4 6 0 6 / 0 1 / 1 6 0 1 R T 4 7 E X P A N S I O N P Y M T # 4 6 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 # 4 6 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 # 4 6 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 # 4 6 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 3 4 0 7 I L T R K R N T I L L I N O I S T R U C K & E Q U I P R E N T A L 1 0 1 2 4 1 2 1 0 5 / 2 4 / 1 6 0 1 L O N G R E A C H E X C A V A T O R , D I T C H 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 8 5 1 , 8 2 5 . 0 0 0 2 B U C K E T * * C O M M E N T * * IN V O I C E T O T A L : 1 , 8 2 5 . 0 0 * CH E C K T O T A L : 1 , 8 2 5 . 0 0 5 2 3 4 0 8 I N G E M U N S I N G E M U N S O N L A W O F F I C E S L T D 3 0 8 2 0 6 / 0 1 / 1 6 0 1 M A Y 2 & 1 6 A D M I N H E A R I N G 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 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 4 0 9 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 3 1 4 7 0 0 5 / 1 2 / 1 6 0 1 J U L Y 2 0 1 6 W O R K E R C O M P I N S 0 1 - 6 4 0 - 5 2 - 0 0 - 5 2 3 1 8 , 8 3 3 . 8 3 0 2 J U L Y 2 0 1 6 W O R K E R C O M P I N S 0 1 - 6 4 0 - 5 2 - 0 0 - 5 2 3 1 1 , 8 9 0 . 3 1 0 3 J U L Y 2 0 1 6 W O R K E R C O M P I N S 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 3 1 9 2 5 . 7 5 0 4 J U L Y 2 0 1 6 W O R K E R C O M P I N S 5 2 - 5 2 0 - 5 2 - 0 0 - 5 2 3 1 4 7 7 . 2 2 0 5 J U L Y 2 0 1 6 W O R K E R C O M P I N S 8 2 - 8 2 0 - 5 2 - 0 0 - 5 2 3 1 8 9 0 . 8 9 IN V O I C E T O T A L : 1 3 , 0 1 8 . 0 0 * CH E C K T O T A L : 1 3 , 0 1 8 . 0 0 5 2 3 4 1 0 I T H A L J J O H N I T H A L 0 5 1 2 1 6 0 5 / 1 2 / 1 6 0 1 R E F E R E E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 2 . 0 0 IN V O I C E T O T A L : 7 2 . 0 0 * 0 5 1 9 1 6 0 5 / 1 9 / 1 6 0 1 R E F E R E E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 2 . 0 0 IN V O I C E T O T A L : 7 2 . 0 0 * CH E C K T O T A L : 1 4 4 . 0 0 5 2 3 4 1 1 I T R O N I T R O N 4 1 3 3 4 7 0 5 / 1 2 / 1 6 0 1 J U N E 2 0 1 6 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 3 3 . 7 3 IN V O I C E T O T A L : 5 3 3 . 7 3 * CH E C K T O T A L : 5 3 3 . 7 3 5 2 3 4 1 2 J E K A C C H R I S J E K A 0 5 0 2 1 6 0 5 / 0 2 / 1 6 0 1 B R E A T H O P 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 0 . 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 : 2 0 . 0 0 * CH E C K T O T A L : 2 0 . 0 0 5 2 3 4 1 3 J O H N S C R E J O H N S O N ' S S C R E E N P R I N T I N G 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 4 1 3 J O H N S C R E J O H N S O N ' S S C R E E N P R I N T I N G 1 6 - 2 1 3 6 6 0 5 / 2 7 / 1 6 0 1 P U B L I C W O R K S S H I R T S 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 0 0 1 6 5 . 8 3 0 2 P U B L I C W O R K S S H I R T S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 0 0 1 6 5 . 8 4 0 3 P U B L I C W O R K S S H I R T S 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 0 0 1 6 5 . 8 3 IN V O I C E T O T A L : 4 9 7 . 5 0 * CH E C K T O T A L : 4 9 7 . 5 0 5 2 3 4 1 4 K C S H E R I F K E N D A L L C O . S H E R I F F ' S O F F I C E A P R - K A N E 0 5 / 2 4 / 1 6 0 1 K A N E C O F T A B O N D F E E 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 1 2 2 1 0 . 0 0 IN V O I C E T O T A L : 2 1 0 . 0 0 * A P R - W I L L 0 5 / 2 7 / 1 6 0 1 W I L L C O U N T Y F T A B O N D F E E 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 1 2 7 0 . 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 : 7 0 . 0 0 * CH E C K T O T A L : 2 8 0 . 0 0 5 2 3 4 1 5 K E N P R I N T A N N E T T E M . P O W E L L 2 1 1 2 0 5 / 1 6 / 1 6 0 1 1 , 0 0 0 B U S I N E S S C A R D S 0 1 - 2 2 0 - 5 6 - 0 0 - 5 6 2 0 6 7 . 0 0 IN V O I C E T O T A L : 6 7 . 0 0 * 2 1 2 2 0 5 / 2 5 / 1 6 0 1 5 0 0 B U S I N E S S C A R D S 0 1 - 2 2 0 - 5 6 - 0 0 - 5 6 2 0 3 3 . 5 0 IN V O I C E T O T A L : 3 3 . 5 0 * CH E C K T O T A L : 1 0 0 . 5 0 5 2 3 4 1 6 L A R R A B E R R A C H E L W R I G H T 0 5 1 9 1 6 0 5 / 1 9 / 1 6 0 1 C O M M U N I T I E S O F E X C E L L E N C E 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 1 5 2 5 . 7 6 0 2 T R A I N I N G M I L E A G E 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 . 7 6 * CH E C K T O T A L : 2 5 . 7 6 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 4 1 7 M E A D O W B R M E A D O W B R O O K B U I L D E R S L L C 8 9 1 P U R C E L L 0 5 / 2 7 / 1 6 0 1 R E F U N D T E M P O C C G U A R A N T E E 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 1 5 5 , 0 0 0 . 0 0 IN V O I C E T O T A L : 5 , 0 0 0 . 0 0 * CH E C K T O T A L : 5 , 0 0 0 . 0 0 5 2 3 4 1 8 M E N L A N D M E N A R D S - Y O R K V I L L E 4 4 8 4 1 0 5 / 0 9 / 1 6 0 1 P R I M E R , O N E C O A T K I T 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 2 4 . 9 4 IN V O I C E T O T A L : 2 4 . 9 4 * 4 4 8 9 6 0 5 / 1 0 / 1 6 0 1 S P R A Y E R , N U T S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 3 5 . 3 0 IN V O I C E T O T A L : 3 5 . 3 0 * 4 4 9 8 9 0 5 / 1 1 / 1 6 0 1 B O A R D S , G A R A G E D O O R L U B E , 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 4 4 3 . 8 4 0 2 L U C I T E P A I N T * * C O M M E N T * * IN V O I C E T O T A L : 4 4 3 . 8 4 * 4 5 0 7 5 0 5 / 1 2 / 1 6 0 1 C A T A L Y S T 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 2 0 7 . 9 8 IN V O I C E T O T A L : 7 . 9 8 * 4 5 0 7 6 0 5 / 1 2 / 1 6 0 1 F R E S H A I R I N T A K E , F U R N A N C E 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 1 9 . 7 6 0 2 P I P E , B O A R D S * * C O M M E N T * * IN V O I C E T O T A L : 1 9 . 7 6 * 4 5 0 7 7 0 5 / 1 2 / 1 6 0 1 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 : 2 3 . 9 4 * 4 5 0 8 6 0 5 / 1 2 / 1 6 0 1 M A R K I N G P A I N T 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 1 8 4 . 2 5 IN V O I C E T O T A L : 1 8 4 . 2 5 * 4 5 0 9 7 0 5 / 1 2 / 1 6 0 1 B A L L V A L V E , C O P P E R R E D U C E R 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 1 7 . 4 8 IN V O I C E T O T A L : 1 7 . 4 8 * 4 5 1 0 3 0 5 / 1 2 / 1 6 0 1 G A R A G E D O O R S T O P , P O L E B A R N 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 8 8 . 0 9 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 4 1 8 M E N L A N D M E N A R D S - Y O R K V I L L E 4 5 1 0 3 0 5 / 1 2 / 1 6 0 2 S C R E W S , J - T R I M * * C O M M E N T * * IN V O I C E T O T A L : 8 8 . 0 9 * 4 5 2 0 0 0 5 / 1 3 / 1 6 0 1 C E D A R B O A R D S 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 1 1 6 . 7 0 IN V O I C E T O T A L : 1 1 6 . 7 0 * 4 5 2 0 9 0 5 / 1 3 / 1 6 0 1 S H O E H A N D L E B R U S H , P A I N T T R A Y , 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 3 5 . 4 4 0 2 P A I N T B R U S H , P R I M E R * * C O M M E N T * * IN V O I C E T O T A L : 3 5 . 4 4 * 4 5 2 1 9 0 5 / 1 3 / 1 6 0 1 G R O U N D R O D C L A M P S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 4 . 1 7 IN V O I C E T O T A L : 4 . 1 7 * 4 5 5 4 6 0 5 / 1 6 / 1 6 0 1 S C R E W S , A N C H O R S 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 6 1 . 5 9 IN V O I C E T O T A L : 6 1 . 5 9 * 4 5 5 5 9 0 5 / 1 6 / 1 6 0 1 W E L L P I P E W I R E S P L I C E K I T 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 0 1 0 . 4 7 IN V O I C E T O T A L : 1 0 . 4 7 * 4 5 5 6 5 0 5 / 1 6 / 1 6 0 2 C E D A R B O A R D S , S C R E W S 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 8 2 . 2 6 IN V O I C E T O T A L : 8 2 . 2 6 * 4 5 6 4 7 0 5 / 1 7 / 1 6 0 1 P A I L L I D , P A I L 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 2 0 6 . 3 5 IN V O I C E T O T A L : 6 . 3 5 * 4 5 6 5 8 0 5 / 1 7 / 1 6 0 1 V E H I C L E F L O O R M A T S 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 2 0 1 2 . 9 7 IN V O I C E T O T A L : 1 2 . 9 7 * 4 5 6 6 3 0 5 / 1 7 / 1 6 0 1 T H R E A D L O C K E R 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 1 6 . 4 7 IN V O I C E T O T A L : 1 6 . 4 7 * 4 5 6 7 5 0 5 / 1 7 / 1 6 0 1 W E L L P I P E W I R E S P L I C E K I T 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 0 1 3 . 9 6 IN V O I C E T O T A L : 1 3 . 9 6 * 4 5 7 4 8 0 5 / 1 8 / 1 6 0 1 P I P E W R E N C H , S W I V E L S A F E T Y 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 3 0 4 4 . 2 7 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 4 1 8 M E N L A N D M E N A R D S - Y O R K V I L L E 4 5 7 4 8 0 5 / 1 8 / 1 6 0 2 H A S P , P L I E R S S E T , C O R N E R B R A C E * * C O M M E N T * * IN V O I C E T O T A L : 4 4 . 2 7 * 4 5 7 8 6 0 5 / 1 8 / 1 6 0 1 T A P C O N B I T S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 1 8 . 2 6 IN V O I C E T O T A L : 1 8 . 2 6 * 4 5 8 0 6 0 5 / 1 8 / 1 6 0 1 S C R E W S 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 1 7 . 8 9 IN V O I C E T O T A L : 1 7 . 8 9 * 4 5 8 1 0 0 5 / 1 8 / 1 6 0 1 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 : 2 3 . 9 4 * 4 5 8 8 0 0 5 / 1 9 / 1 6 0 1 S - H O O K S , E Y E B O L T S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 5 1 . 9 2 IN V O I C E T O T A L : 5 1 . 9 2 * 4 5 9 8 3 - 1 6 0 5 / 2 0 / 1 6 0 1 B L A D E S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 0 4 9 . 1 8 IN V O I C E T O T A L : 4 9 . 1 8 * 4 6 0 0 0 0 5 / 2 0 / 1 6 0 1 T I R E I N N E R T U B E 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 9 . 9 9 IN V O I C E T O T A L : 9 . 9 9 * 4 6 0 0 6 0 5 / 2 0 / 1 6 0 1 F U S E S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 7 4 . 8 7 IN V O I C E T O T A L : 4 . 8 7 * 4 6 0 1 1 0 5 / 2 0 / 1 6 0 1 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 : 2 3 . 9 4 * 4 6 2 8 3 0 5 / 2 3 / 1 6 0 1 L U C I T E P A I N T , R O L L E R C O V E R S , 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 2 9 . 6 5 0 2 R O L L E R T R A Y * * C O M M E N T * * IN V O I C E T O T A L : 2 9 . 6 5 * 4 6 2 8 4 0 5 / 2 3 / 1 6 0 1 D U C T S E A L I N G C O M P O U N D , G A P S & 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 4 0 4 . 5 6 0 2 C R T A C K S * * C O M M E N T * * IN V O I C E T O T A L : 4 . 5 6 * 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 4 1 8 M E N L A N D M E N A R D S - Y O R K V I L L E 4 6 2 9 1 - 1 6 0 5 / 2 3 / 1 6 0 1 D U C T S E A L I N G C O M P O U N D 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 0 3 . 9 8 IN V O I C E T O T A L : 3 . 9 8 * 4 6 3 0 3 0 5 / 2 3 / 1 6 0 1 S H A C K L E , Q U I C K L I N K 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 7 . 7 8 IN V O I C E T O T A L : 7 . 7 8 * 4 6 3 2 8 0 5 / 2 3 / 1 6 0 1 F V P D E F 2 . 5 G A L L O N S 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 9 5 3 9 . 9 6 IN V O I C E T O T A L : 3 9 . 9 6 * 4 6 5 0 5 0 5 / 2 5 / 1 6 0 1 F L A T H O O K T I E D O W N 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 2 3 . 9 8 IN V O I C E T O T A L : 2 3 . 9 8 * 4 6 5 1 6 0 5 / 2 5 / 1 6 0 1 W A S H , T I R E S H I N E , G L A S S 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 2 0 3 4 . 1 7 0 2 C L E A N E R , D R Y I N G C L O T H * * C O M M E N T * * IN V O I C E T O T A L : 3 4 . 1 7 * CH E C K T O T A L : 1 , 5 9 4 . 3 0 5 2 3 4 1 9 M E N L A N D M E N A R D S - Y O R K V I L L E 4 6 5 3 3 0 5 / 2 5 / 1 6 0 1 R O U N D U P 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 2 6 0 . 9 4 IN V O I C E T O T A L : 2 6 0 . 9 4 * CH E C K T O T A L : 2 6 0 . 9 4 5 2 3 4 2 0 M E N L A N D M E N A R D S - Y O R K V I L L E 4 6 6 3 2 0 5 / 2 6 / 1 6 0 1 C O N C R E T E M I X 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 3 6 . 2 7 IN V O I C E T O T A L : 3 6 . 2 7 * 4 6 7 1 4 0 5 / 2 7 / 1 6 0 1 T A P C O N H E X , T A P C O N B I T 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 1 2 . 7 5 IN V O I C E T O T A L : 1 2 . 7 5 * 4 6 7 4 4 0 5 / 2 7 / 1 6 0 1 G F C I 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 1 4 . 9 9 IN V O I C E T O T A L : 1 4 . 9 9 * 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 4 2 0 M E N L A N D M E N A R D S - Y O R K V I L L E 4 7 0 8 5 - 1 6 0 5 / 3 0 / 1 6 0 1 W I N D E X 0 1 - 1 1 0 - 5 6 - 0 0 - 5 6 1 0 2 . 8 8 IN V O I C E T O T A L : 2 . 8 8 * CH E C K T O T A L : 6 6 . 8 9 5 2 3 4 2 1 M E S I R O W M E S I R O W I N S U R A N C E S E R V I C E S I N C 9 3 1 8 3 8 0 5 / 2 7 / 1 6 0 1 L I Q U O R L I A B I L I T Y R E N E W A L 0 1 - 6 4 0 - 5 2 - 0 0 - 5 2 3 1 1 , 0 5 0 . 0 0 IN V O I C E T O T A L : 1 , 0 5 0 . 0 0 * CH E C K T O T A L : 1 , 0 5 0 . 0 0 5 2 3 4 2 2 M I D W E S T M I D W E S T G R O U N D C O V E R S I 4 9 0 7 7 6 0 5 / 0 5 / 1 6 0 1 V I B U M U M A U T U M N J A Z Z 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 1 3 4 7 2 . 5 0 IN V O I C E T O T A L : 4 7 2 . 5 0 * CH E C K T O T A L : 4 7 2 . 5 0 5 2 3 4 2 3 M O R A S P H M O R R I S A S P H A L T D I V I S I O N 1 0 5 0 0 0 5 / 2 5 / 1 6 0 1 P A V E M E N T F O R M A T E R I A L S T O R A G E 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 1 , 7 5 4 . 1 0 0 2 B I N S @ 1 8 5 W O L F * * C O M M E N T * * IN V O I C E T O T A L : 1 , 7 5 4 . 1 0 * CH E C K T O T A L : 1 , 7 5 4 . 1 0 5 2 3 4 2 4 N A N C O N A N C O S A L E S C O M P A N Y , I N C . 8 7 8 4 0 5 / 2 3 / 1 6 0 1 G A R B A G E B A G S , P A P E R T O W E L , 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 4 0 1 2 1 . 2 0 0 2 T I S S U E * * C O M M E N T * * IN V O I C E T O T A L : 1 2 1 . 2 0 * CH E C K T O T A L : 1 2 1 . 2 0 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 4 2 5 N E M R T N O R T H E A S T M U L T I - R E G I O N A L 2 0 7 5 3 6 0 5 / 2 7 / 1 6 0 1 B R E A T H A L C O H O L T E S T I N G 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 2 1 0 0 . 0 0 0 2 T R A I N I N G * * C O M M E N T * * IN V O I C E T O T A L : 1 0 0 . 0 0 * CH E C K T O T A L : 1 0 0 . 0 0 5 2 3 4 2 6 N E O P O S T N E O F U N D S B Y N E O P O S T 0 5 2 6 1 6 0 5 / 2 6 / 1 6 0 1 R E F I L L P O S T A G E M E T E R 0 1 - 0 0 0 - 1 4 - 0 0 - 1 4 1 0 5 0 0 . 0 0 IN V O I C E T O T A L : 5 0 0 . 0 0 * CH E C K T O T A L : 5 0 0 . 0 0 5 2 3 4 2 7 N I C O R N I C O R G A S 0 7 - 7 2 - 0 9 - 0 1 1 7 7 - 0 5 1 6 0 5 / 2 4 / 1 6 0 1 0 4 / 2 2 - 0 5 / 2 3 1 3 0 1 C A R O L Y N C T 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 2 8 . 6 0 IN V O I C E T O T A L : 2 8 . 6 0 * CH E C K T O T A L : 2 8 . 6 0 5 2 3 4 2 8 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 S T G 1 6 4 6 0 6 / 0 1 / 1 6 0 1 M A Y 2 0 1 6 I N T E R N 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 6 2 1 , 3 0 0 . 0 0 IN V O I C E T O T A L : 1 , 3 0 0 . 0 0 * S T G 1 6 4 7 0 6 / 0 1 / 1 6 0 1 J U N 2 0 1 6 I N T E R N 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 6 2 1 , 3 0 0 . 0 0 IN V O I C E T O T A L : 1 , 3 0 0 . 0 0 * CH E C K T O T A L : 2 , 6 0 0 . 0 0 5 2 3 4 2 9 N U T O Y S N U T O Y S L E I S U R E P R O D U C T S 4 4 4 0 1 0 5 / 2 4 / 1 6 0 1 2 B U C K E T S E A T S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 5 3 6 . 0 0 IN V O I C E T O T A L : 5 3 6 . 0 0 * CH E C K T O T A L : 5 3 6 . 0 0 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 4 3 0 O R R K K A T H L E E N F I E L D O R R & A S S O C . 1 4 9 9 3 0 6 / 0 5 / 1 6 0 1 M I S C E L L A N E O U S C I T Y L E G A L 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 5 6 6 , 6 0 0 . 7 5 0 2 M A T T E R S * * C O M M E N T * * 0 3 G C H O U S I N G M A T T E R S 9 0 - 0 8 9 - 8 9 - 0 0 - 0 0 1 1 7 8 . 0 0 0 4 M E E T I N G S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 5 6 1 , 0 0 0 . 0 0 0 5 P A R K S L E G A L M A T T E R S 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 6 6 2 4 3 . 7 5 0 6 R O B R O Y M A T T E R S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 5 6 3 4 1 . 2 5 0 7 Y O R K V I L L E B U S I N E S S C E N T E R 9 0 - 0 8 2 - 8 2 - 0 0 - 0 0 1 1 4 8 . 7 5 0 8 M A T T E R S * * C O M M E N T * * IN V O I C E T O T A L : 8 , 3 1 2 . 5 0 * CH E C K T O T A L : 8 , 3 1 2 . 5 0 5 2 3 4 3 1 P A R A D I S E P A R A D I S E C A R W A S H 0 5 3 1 2 0 1 6 0 6 / 0 3 / 1 6 0 1 C A R W A S H E S 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 9 6 1 6 . 0 0 IN V O I C E T O T A L : 1 6 . 0 0 * CH E C K T O T A L : 1 6 . 0 0 5 2 3 4 3 2 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 . P 5 3 C 0 1 4 5 0 4 3 0 5 / 1 3 / 1 6 0 1 P I N , R E T A I N E R 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 8 2 4 . 6 0 IN V O I C E T O T A L : 2 4 . 6 0 * CH E C K T O T A L : 2 4 . 6 0 5 2 3 4 3 3 P E P S I P E P S I - C O L A G E N E R A L B O T T L E 2 5 6 2 8 4 1 1 0 5 / 2 7 / 1 6 0 1 B R I D G E C O N C E S S I O N S D R I N K S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 7 6 8 0 . 4 0 IN V O I C E T O T A L : 6 8 0 . 4 0 * 2 8 7 2 4 8 6 1 0 5 / 3 1 / 1 6 0 1 B E E C H E R C O N C E S S I O N S D R I N K S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 7 3 3 4 . 2 0 IN V O I C E T O T A L : 3 3 4 . 2 0 * CH E C K T O T A L : 1 , 0 1 4 . 6 0 Page 33 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 4 3 4 P I T N E Y P I T N E Y B O W E S , I N C . 0 6 0 1 1 6 0 6 / 0 1 / 1 6 0 1 P O S T A G E M E T E R R E F I L L 7 9 - 0 0 0 - 1 4 - 0 0 - 1 4 1 0 8 0 0 . 0 0 IN V O I C E T O T A L : 8 0 0 . 0 0 * CH E C K T O T A L : 8 0 0 . 0 0 5 2 3 4 3 5 P L A Y G U A R P L A Y G R O U N D G U A R D I A N 1 0 9 9 0 0 5 / 1 1 / 1 6 0 1 P A R K P R O T E C T O R S O F T W A R E 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 3 5 2 , 0 0 0 . 0 0 IN V O I C E T O T A L : 2 , 0 0 0 . 0 0 * CH E C K T O T A L : 2 , 0 0 0 . 0 0 5 2 3 4 3 6 Q U I L L Q U I L L C O R P O R A T I O N 6 0 3 5 5 5 2 0 5 / 2 0 / 1 6 0 1 P A P E R C L I P S 0 1 - 1 1 0 - 5 6 - 0 0 - 5 6 1 0 1 6 . 4 8 IN V O I C E T O T A L : 1 6 . 4 8 * CH E C K T O T A L : 1 6 . 4 8 5 2 3 4 3 7 R 0 0 0 0 5 9 4 B R I A N B E T Z W I S E R 0 6 0 1 1 6 - 9 1 0 6 / 0 1 / 1 6 0 1 1 8 5 W O L F S T P Y M T # 9 1 2 5 - 2 1 5 - 9 2 - 0 0 - 8 0 0 0 3 , 3 9 5 . 4 7 0 2 1 8 5 W O L F S T P Y M T # 9 1 2 5 - 2 1 5 - 9 2 - 0 0 - 8 0 5 0 2 , 5 0 5 . 8 3 0 3 1 8 5 W O L F S T P Y M T # 9 1 2 5 - 2 2 5 - 9 2 - 0 0 - 8 0 0 0 1 0 6 . 3 8 0 4 1 8 5 W O L F S T P Y M T # 9 1 2 5 - 2 2 5 - 9 2 - 0 0 - 8 0 5 0 7 8 . 5 1 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 3 4 3 8 R 0 0 0 1 0 6 8 J A C Q U I E P U R C E L L 0 5 0 7 1 6 0 5 / 0 7 / 1 6 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 34 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 4 3 9 R 0 0 0 1 4 9 8 C A G A N M A N A G E M E N T G R O U P 0 5 2 6 1 6 0 5 / 2 6 / 1 6 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 8 5 . 0 5 0 2 B I L L F O R A C C T # 0 1 0 1 1 0 0 6 0 0 - 0 2 * * C O M M E N T * * IN V O I C E T O T A L : 8 5 . 0 5 * CH E C K T O T A L : 8 5 . 0 5 5 2 3 4 4 0 R 0 0 0 1 6 4 0 E R I N S T O V E R 0 5 2 6 1 6 0 5 / 2 6 / 1 6 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 6 2 . 2 1 0 2 F O R A C C T # 0 3 0 0 2 0 3 3 3 0 - 0 3 * * C O M M E N T * * IN V O I C E T O T A L : 6 2 . 2 1 * CH E C K T O T A L : 6 2 . 2 1 5 2 3 4 4 1 R 0 0 0 1 6 4 1 H A R O L D B O R N E M A N 1 5 4 5 4 0 0 5 / 2 3 / 1 6 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 8 5 . 0 0 IN V O I C E T O T A L : 8 5 . 0 0 * CH E C K T O T A L : 8 5 . 0 0 5 2 3 4 4 2 R E D W O O D M A T T H E W D . M I L L E R 2 0 1 6 R I B S 0 6 / 0 1 / 1 6 0 1 R I V E R N I G H T B A N D 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 1 , 5 0 0 . 0 0 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 5 2 3 4 4 3 R E I N D E R S R E I N D E R S , I N C . 1 6 3 2 6 3 7 - 0 0 0 5 / 1 0 / 1 6 0 1 F U E L T A N K 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 3 2 2 . 0 8 IN V O I C E T O T A L : 3 2 2 . 0 8 * CH E C K T O T A L : 3 2 2 . 0 8 Page 35 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 4 4 4 R I E T Z R R O B E R T L . R I E T Z J R . 0 5 1 2 1 6 0 5 / 1 2 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 2 . 0 0 IN V O I C E T O T A L : 7 2 . 0 0 * 0 5 1 9 1 6 0 5 / 1 9 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 2 . 0 0 IN V O I C E T O T A L : 7 2 . 0 0 * 0 5 2 6 1 6 0 5 / 2 6 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 2 . 0 0 IN V O I C E T O T A L : 7 2 . 0 0 * CH E C K T O T A L : 2 1 6 . 0 0 5 2 3 4 4 5 R I V R V I E W R I V E R V I E W F O R D 1 2 1 0 6 5 0 5 / 1 2 / 1 6 0 1 L A M P A S S E M B L Y 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 4 0 1 0 7 . 6 0 IN V O I C E T O T A L : 1 0 7 . 6 0 * F O C S 3 7 0 4 4 9 0 5 / 1 2 / 1 6 0 1 O I L C H A N G E , R E P A I R E D T R A N S 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 9 0 6 2 2 . 4 0 0 2 F L U I D L E A K , R E P L A C E D R A D I A T O R * * C O M M E N T * * IN V O I C E T O T A L : 6 2 2 . 4 0 * CH E C K T O T A L : 7 3 0 . 0 0 5 2 3 4 4 6 R U S S P O W E R U S S O H A R D W A R E I N C . 3 1 8 2 8 5 3 0 6 / 0 1 / 1 6 0 1 S P E E D F E E D H E A D 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 2 8 . 9 9 0 2 S P I N D L E , B L A D E 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 4 0 2 9 0 . 8 5 IN V O I C E T O T A L : 3 1 9 . 8 4 * CH E C K T O T A L : 3 1 9 . 8 4 5 2 3 4 4 7 R U T I S H A W W A R R E N P . R U T I S H A U S E R 0 5 1 0 1 6 0 5 / 1 0 / 1 6 0 1 U M P I R E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 7 2 . 0 0 IN V O I C E T O T A L : 7 2 . 0 0 * CH E C K T O T A L : 7 2 . 0 0 Page 36 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 4 4 8 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 6 0 4 0 7 3 0 5 / 2 5 / 1 6 0 1 S T O R M B O O T S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 0 0 2 5 5 . 7 7 IN V O I C E T O T A L : 2 5 5 . 7 7 * CH E C K T O T A L : 2 5 5 . 7 7 5 2 3 4 4 9 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 9 8 1 1 0 5 / 1 5 / 1 6 0 1 J U N E 2 0 1 6 C I T Y O F F I C E C L E A N I N G 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 8 1 , 2 5 3 . 0 0 IN V O I C E T O T A L : 1 , 2 5 3 . 0 0 * CH E C K T O T A L : 1 , 2 5 3 . 0 0 5 2 3 4 5 0 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 3 4 3 5 6 0 5 / 1 8 / 1 6 0 1 F L O U R I D E S A M P L E S 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 2 9 3 8 5 . 0 0 IN V O I C E T O T A L : 3 8 5 . 0 0 * 1 3 4 8 9 9 0 5 / 3 1 / 1 6 0 1 N E W C O N S T R U C T I O N 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 2 9 6 0 . 0 0 IN V O I C E T O T A L : 6 0 . 0 0 * CH E C K T O T A L : 4 4 5 . 0 0 5 2 3 4 5 1 T A P C O T A P C O I 5 2 6 8 4 8 0 5 / 1 8 / 1 6 0 1 S I G N S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 2 1 2 . 6 1 IN V O I C E T O T A L : 2 1 2 . 6 1 * CH E C K T O T A L : 2 1 2 . 6 1 5 2 3 4 5 2 T K B A S S O C T K B A S S O C I A T E S , I N C . 1 1 9 8 6 0 5 / 1 7 / 1 6 0 1 A N N U A L L A S E R F I C H E S U P P O R T & 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 5 0 2 , 7 1 9 . 0 0 0 2 M A I N T E N A N C E R E N E W A L * * C O M M E N T * * IN V O I C E T O T A L : 2 , 7 1 9 . 0 0 * CH E C K T O T A L : 2 , 7 1 9 . 0 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 4 5 3 T R E A S U R E T R E A S U R E R S T A T E O F I L L I N O I S F U N D 5 2 7 - M C C U S K E R 1 6 0 6 / 0 2 / 1 6 0 1 S E X O F F E N D E R M A N A G E M E N T B O A R D 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 3 7 5 . 0 0 IN V O I C E T O T A L : 5 . 0 0 * F U N D 5 2 7 - R O C H A 1 6 0 6 / 0 2 / 1 6 0 1 S E X O F F E N D E R M A N A G E M E N T B O A R D 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 3 7 5 . 0 0 IN V O I C E T O T A L : 5 . 0 0 * CH E C K T O T A L : 1 0 . 0 0 5 2 3 4 5 4 U P S S T O R E M I C H A E L J . K E N I G 0 5 2 0 1 6 0 5 / 2 0 / 1 6 0 1 2 P K G T O K F O 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 5 2 4 7 . 9 2 IN V O I C E T O T A L : 4 7 . 9 2 * CH E C K T O T A L : 4 7 . 9 2 5 2 3 4 5 5 V I S U S E W E V I S U - S E W E R O F I L L I N O I S , L L C 7 2 8 3 0 5 / 2 4 / 1 6 0 1 S O M O N A U K & G E O R G E A N N A R E P A I R 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 9 5 3 , 0 8 0 . 0 0 IN V O I C E T O T A L : 3 , 0 8 0 . 0 0 * CH E C K T O T A L : 3 , 0 8 0 . 0 0 5 2 3 4 5 6 W A R E H O U S W A R E H O U S E D I R E C T 3 0 7 1 6 3 9 - 0 0 5 / 1 7 / 1 6 0 1 C O R R E C T I O N T A P E , D U S T E R , 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 1 0 1 5 4 . 5 7 0 2 D V D - R D I S C S * * C O M M E N T * * IN V O I C E T O T A L : 1 5 4 . 5 7 * 3 0 7 7 3 8 1 - 0 0 5 / 2 3 / 1 6 0 1 H A N G I N G F O L D E R S 0 1 - 2 2 0 - 5 6 - 0 0 - 5 6 1 0 4 5 . 2 0 IN V O I C E T O T A L : 4 5 . 2 0 * CH E C K T O T A L : 1 9 9 . 7 7 5 2 3 4 5 7 W A U B O N S E W A U B O N S E E C O M M U N I T Y C O L L E G E 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 4 5 7 W A U B O N S E W A U B O N S E E C O M M U N I T Y C O L L E G E 1 0 7 6 3 4 0 5 / 2 5 / 1 6 0 1 C O M M U N I T I E S O F E X C E L L E N C E 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 1 2 2 7 8 . 0 0 0 2 C O M M U N I T I E S O F E X C E L L E N C E 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 1 2 2 7 8 . 0 0 IN V O I C E T O T A L : 5 5 6 . 0 0 * CH E C K T O T A L : 5 5 6 . 0 0 5 2 3 4 5 8 W E L D S T A R W E L D S T A R 0 1 5 3 2 0 4 0 0 5 / 2 4 / 1 6 0 1 G A S S T E E L C Y L Y N D E R 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 8 5 7 . 5 0 IN V O I C E T O T A L : 7 . 5 0 * CH E C K T O T A L : 7 . 5 0 5 2 3 4 5 9 W H I S K E Y W H I S K E Y R O M A N C E B A N D 2 0 1 6 R I B S 0 6 / 0 1 / 1 6 0 1 R I B S O N R I V E R B A N D 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 1 , 6 0 0 . 0 0 IN V O I C E T O T A L : 1 , 6 0 0 . 0 0 * CH E C K T O T A L : 1 , 6 0 0 . 0 0 5 2 3 4 6 0 W T R P R D W A T E R P R O D U C T S , I N C . 0 2 6 6 3 2 2 0 5 / 2 3 / 1 6 0 1 B A N D R E P A I R C L A M P S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 4 0 1 , 2 0 2 . 5 8 IN V O I C E T O T A L : 1 , 2 0 2 . 5 8 * 0 2 6 6 3 5 7 0 5 / 2 4 / 1 6 0 1 C O U P L I N G , C U R B S T O P 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 4 0 4 5 7 . 8 2 IN V O I C E T O T A L : 4 5 7 . 8 2 * 0 2 6 6 3 5 8 0 5 / 2 4 / 1 6 0 1 C O P P E R T U B E , C O U P L I N G , 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 4 0 5 6 1 . 2 8 0 2 R E - R O U N D E R * * C O M M E N T * * IN V O I C E T O T A L : 5 6 1 . 2 8 * CH E C K T O T A L : 2 , 2 2 1 . 6 8 5 2 3 4 6 1 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 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 6 / 0 9 / 1 6 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 : 1 6 : 4 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 6 / 1 4 / 1 6 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 3 4 6 1 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 9 7 0 5 0 5 / 0 5 / 1 6 0 1 C H A I N L O O P 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 4 0 2 4 . 9 9 IN V O I C E T O T A L : 2 4 . 9 9 * 1 5 9 8 7 0 0 5 / 2 0 / 1 6 0 1 U S B C A B L E 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 0 1 9 . 9 9 IN V O I C E T O T A L : 1 9 . 9 9 * CH E C K T O T A L : 4 4 . 9 8 5 2 3 4 6 2 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 5 2 4 1 6 - 4 5 0 5 / 2 4 / 1 6 0 1 M A Y 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 3 4 6 3 Y O U N G M M A R L Y S J . Y O U N G 0 5 1 1 1 6 0 5 / 2 7 / 1 6 0 1 0 5 / 1 1 / 1 6 P L A N C O M M I S S I O N 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 6 2 4 0 . 7 5 0 2 M E E T I N G 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 : 4 0 . 7 5 * CH E C K T O T A L : 4 0 . 7 5 5 2 3 4 6 4 0 0 0 0 0 0 0 0 T O T A L D E P O S I T 0 6 1 4 1 6 0 6 / 1 4 / 1 6 0 1 T O T A L D I R E C T D E P O S I T S 1 0 , 2 3 5 . 2 3 INV O I C E T O T A L : 1 0 , 2 3 5 . 2 3 * CH E C K T O T A L : 1 0 , 2 3 5 . 2 3 TO T A L A M O U N T P A I D : 1 7 6 , 3 0 2 . 7 8 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 6 / 0 9 / 1 6 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 : 1 7 : 0 2 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 B A N K A C C O U N T # T Y P E -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - DA V I D B E H R E N S B E H R D 4 5 . 0 0 0$ <       0 2 % , / (  ( 0 $ , /  5 ( , 0 % 8 5 6 ( 0 ( 1 7 DL K , L L C D L K 9 4 2 5 . 0 0 0$ <       + 2 8 5 6 TI M EV A N S E V A N S T 4 5 . 0 0 0$ <       0 2 % , / (  ( 0 $ , /  5 ( , 0 % 8 5 6 ( 0 ( 1 7 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 0$ <       0 2 % , / (  ( 0 $ , /  5 ( , 0 % 8 5 6 ( 0 ( 1 7 GA R Y G O L I N S K I G O L I N S K I 4 5 . 0 0 0$ <       0 2 % , / (  ( 0 $ , /  5 ( , 0 % 8 5 6 ( 0 ( 1 7 RH I A NN O N H A R M O N H A R M A N R 4 5 . 0 0 0$ <       0 2 % , / (  ( 0 $ , /  5 ( , 0 % 8 5 6 ( 0 ( 1 7 AD A M H E R N A N D E Z H E R N A N D A 4 5 . 0 0 0$ <       0 2 % , / (  ( 0 $ , /  5 ( , 0 % 8 5 6 ( 0 ( 1 7 RY A N H O R N E R H O R N E R R 4 5 . 0 0 0$ <       0 2 % , / (  ( 0 $ , /  5 ( , 0 % 8 5 6 ( 0 ( 1 7 AN T H ON Y H O U L E H O U L E A 1 8 0 . 2 3 0$ <       0 2 % , / (  ( 0 $ , /   & / 2 7 + , 1 *  5 ( , 0 % 8 5 6 ( 0 ( 1 7 JA M I E J A C K S O N J A C K S O N J 4 5 . 0 0 0$ <       0 2 % , / (  ( 0 $ , /  5 ( , 0 % 8 5 6 ( 0 ( 1 7 TY L E R N E L S O N N E L C O N T 4 5 . 0 0 0$ <       0 2 % , / (  ( 0 $ , /  5 ( , 0 % 8 5 6 ( 0 ( 1 7 ST E V E R E D M O N R E D M O N S T 4 5 . 0 0 0$ <       0 2 % , / (  ( 0 $ , /  5 ( , 0 % 8 5 6 ( 0 ( 1 7 SH A Y R E M U S R O S B O R O S 4 5 . 0 0 0$ <       0 2 % , / (  ( 0 $ , /  5 ( , 0 % 8 5 6 ( 0 ( 1 7 BI L L S C O T T S C O T T B 4 5 . 0 0 0$ <       0 2 % , / (  ( 0 $ , /  5 ( , 0 % 8 5 6 ( 0 ( 1 7 JO H N S L E E Z E R S L E E Z E R J 4 5 . 0 0 0$ <       0 2 % , / (  ( 0 $ , /  5 ( , 0 % 8 5 6 ( 0 ( 1 7 SL E E ZE R , S C O T T S L E E Z E R S 4 5 . 0 0 0$ <       0 2 % , / (  ( 0 $ , /  5 ( , 0 % 8 5 6 ( 0 ( 1 7 TO T A L A M O U N T O F D I R E C T D E P O S I T S 1 0 2 3 5 . 2 3 To t a l # o f V e n d o r s : 1 6 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 5 / 3 1 / 1 6 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 : 5 8 : 5 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 5 / 3 1 / 1 6 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 3 3 3 4 G E N E V A G E N E V A C O N S T R U C T I O N 5 6 5 0 3 A 0 5 / 2 4 / 1 6 0 1 E N G I N E E R S P Y M T E S T I M A T E # 1 - 5 1 - 5 1 0 - 6 0 - 0 0 - 6 0 8 2 2 4 9 , 1 8 3 . 2 0 0 2 C O U N T R Y S I D E W A T E R M A I N & * * C O M M E N T * * 0 3 R O A D W A Y 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 : 2 4 9 , 1 8 3 . 2 0 * CH E C K T O T A L : 2 4 9 , 1 8 3 . 2 0 TO T A L A M O U N T P A I D : 2 4 9 , 1 8 3 . 2 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 5 / 3 1 / 1 6 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 1 : 0 3 : 5 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 5 / 3 1 / 1 6 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 3 3 3 5 G E N E V A G E N E V A C O N S T R U C T I O N 5 6 5 0 3 0 5 / 2 4 / 1 6 0 1 E N G I N E E R S P Y M T E S T I M A T E # 1 - 5 1 - 5 1 0 - 6 0 - 0 0 - 6 0 8 2 2 4 9 , 1 8 3 . 2 0 0 2 C O U N T R Y S I D E W A T E R M A I N & * * C O M M E N T * * 0 3 R O A D W A Y 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 : 2 4 9 , 1 8 3 . 2 0 * CH E C K T O T A L : 2 4 9 , 1 8 3 . 2 0 TO T A L A M O U N T P A I D : 2 4 9 , 1 8 3 . 2 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 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 6 / 0 8 / 1 6 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 4 : 3 2 : 0 2 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 8 4 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 6 / 0 3 / 1 6 1 9 0 0 5 1 0 6 / 0 3 / 1 6 0 1 R E L E A S E 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 9 8 . 0 0 IN V O I C E T O T A L : 9 8 . 0 0 * CH E C K T O T A L : 9 8 . 0 0 TO T A L A M O U N T P A I D : 9 8 . 0 0 Page 44 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 6 / 0 6 / 1 6 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 5 : 0 3 : 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 : 0 6 / 0 6 / 1 6 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 3 3 3 6 R 0 0 0 1 6 4 2 M I C H A E L C O I T 2 0 1 6 0 0 2 3 - B U I L D 0 6 / 0 3 / 1 6 0 1 8 6 2 C A R L Y C 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 6 8 0 . 0 0 0 2 8 6 2 C A R L Y C 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 5 , 3 2 0 . 0 0 0 3 8 6 2 C A R L Y C R 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 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 14 , 6 5 7 . 9 9 $ - $ 1 4 , 6 5 7 . 9 9 1 , 5 1 1 . 3 8 $ 1 , 0 3 7 . 1 4 $ 1 7 , 2 0 6 . 5 1 $ FI N A N C E 11 1 1 3 0 3 - 11 1 1 3 0 3 1 2 1 3 2 1 85 7 6 6 1318390$ 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 Ju n e 3 , 2 0 1 6 FI N A N C E 11 ,11 3 .03 - 11 ,11 3 .03 1,21 3 .21 85 7 .66 13,183.90$ PO L I C E 11 9 , 0 2 7 . 5 1 2 , 0 8 2 . 1 3 1 2 1 , 1 0 9 . 6 4 5 5 3 . 7 2 8 , 9 4 2 . 5 8 1 3 0 , 6 0 5 . 9 4 $ CO M M U N I T Y D E V . 19 , 5 4 5 . 9 7 - 1 9 , 5 4 5 . 9 7 1 , 8 5 3 . 2 9 1 , 4 5 4 . 4 3 2 2 , 8 5 3 . 6 9 $ ST R E E T S 14 , 7 4 5 . 7 9 - 1 4 , 7 4 5 . 7 9 1 , 4 5 1 . 3 3 1 , 0 8 7 . 5 3 1 7 , 2 8 4 . 6 5 $ WA T E R 16 , 2 9 4 . 1 5 8 9 1 . 2 3 1 7 , 1 8 5 . 3 8 1 , 7 7 5 . 8 0 1 , 2 5 3 . 8 0 2 0 , 2 1 4 . 9 8 $ SE W E R 9, 5 2 0 . 1 6 - 9 , 5 2 0 . 1 6 1 , 0 2 7 . 9 4 7 2 4 . 4 3 1 1 , 2 7 2 . 5 3 $ PA R K S 22 , 1 0 4 . 5 8 46 9 . 8 9 22 , 5 7 4 . 4 7 2, 1 6 8 . 7 7 1, 6 8 7 . 5 2 26,430.76$ RE C R E A T I O N 13 , 3 1 1 . 2 3 - 1 3 , 3 1 1 . 2 3 1, 1 8 9 . 8 4 98 5 . 9 5 15,487.02$ LI B R A R Y 17 , 8 6 5 . 8 0 - 1 7 , 8 6 5 . 8 0 1, 0 6 0 . 0 9 1, 3 3 9 . 2 0 20,265.09$ TO T A L S 25 8 , 1 8 6 . 2 1 $ 3, 4 4 3 . 2 5 $ 26 1 , 6 2 9 . 4 6 $ 13 , 8 0 5 . 3 7 $ 19 , 3 7 0 . 2 4 $ 294,805.07$ TO T A L P A Y R O L L 294,805.07$Page 46 of 47 ACCOUNTS PAYABLE DATE Manual Check Register - FY17 (Page 1 )05/24/201610,000.33 City Check Register - FY16 (Pages 2 - 11)06/14/2016217,885.65 City Check Register - FY17 (Pages 12 - 41)06/14/2016158,553.25 SUB-TOTAL: $386,439.23 OTHER PAYABLES UNITED CITY OF YORKVILLE BILL LIST SUMMARY Tuesday, June 14, 2016 FY16 Manual Check #523334- Geneva Construction (Page 42)05/31/2016249,183.20 Manual Check #523335- Geneva Construction (Page 43)05/31/2016249,183.20 Clerk's Check #131084 - Kendall County Recorder (Page 44)06/03/201698.00 Manual Check #523336 - Coit BUILD Check (Page 45)06/06/2016 10,000.00 SUB-TOTAL: $508,464.40 DEBT SERVICE PAYMENTS *BNY Mellon - 2003 Debt Certificates - Interest PMT 06/10/2016 10,725.00 TOTAL PAYMENTS:$10,725.00 Bi - Weekly (Page 49)06/03/2016 294,805.07 SUB-TOTAL: $294,805.07 TOTAL DISBURSEMENTS:$1,200,433.70 PAYROLL * Debt Service Payments Made Via Wire FY17 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 NB #5 Tracking Number ADM 2016-40 Monthly Website Report for May 2016 Administration Committee – June 15, 2016 Informational None See attached memo. Nicole Kathman Administration Name Department Summary Yorkville’s website analytics report for May 2016. Background Every month at the Administration Committee meeting, the website data from the previous month will be highlighted. Current Yorkville City Website Statistics: May 1, 2016 – May 31, 2016 Visitors:  14,149 total visits which is an increase from April  4,002 returning visits, 28% of total visits  11,594 unique visitors February 2016 March 2016 April 2016 Total Visits 9,416 10,871 13,659 Returning Visits 2,637 (28%) 2,753 (25%) 3,383 Unique Visitors 7,750 9,118 11,489 Type of Device: Slight increase in smartphone usage and slight decrease in desktop usage. . Memorandum To: Administration Committee From: Nicole Kathman, Administrative Intern CC: Bart Olson, City Administrator Date: June 7, 2016 Subject: Website Report for May 2016 55% Desktop 34% Smartphone February 2016 March 2016 April 2016 Desktop 64% 63% 58% Smartphone 27% 27% 31% Browser: Small increases and decreases from April 2016. Largest change is 4% decrease in Chrome usage. February 2016 March 2016 April 2016 Browsers 35% Chrome 20% Mobile Safari 18% Internet Explorer 10% Chrome Mobile 7% Firefox 9% Other 35% Chrome 20% Mobile Safari 17% Internet Explorer 12% Chrome Mobile 8% Firefox 8% Other 32% Chrome 23% Mobile Safari 15% Internet Explorer 13% Chrome Mobile 7% Firefox 9% Other Visits by time of day: No significant changes from previous month. 28% Chrome 25% Mobile Safari 15% Internet Explorer 14% Chrome Mobile 8% Firefox 10% Other Visits by day of week: Monday was the highest with Tuesday in a close second compared to last month where Monday and Friday were the highest. Actions: Top 5 Pages Visited: 1. Homepage (www.yorkville.il.us) 2. Job Opportunities (http://www.yorkville.il.us/jobs.aspx) 3. E-Waste Recycling (http://www.yorkville.il.us/170/E-Waste-Recycling) 4. Parks & Recreation Main Page (http://www.yorkville.il.us/259/Parks-Recreation) 5. Facilities Page (http://www.yorkville.il.us/Facilities?clear=False) February 2016 March 2016 April 2016 Top 5 Pages Visited 1. Homepage 2. Parks and Recreation Main Page 3. MyGovHub Utility Billing and Payment Center 4. Agenda Center 5. Job Opportunities 1. Homepage 2. Parks and Recreation Main Page 3. Job Opportunities 4. MyGovHub Utility Billing and Payment Center 5. Police Department Main Page 1. Homepage 2. White Goods/Bulk Items 3. Parks & Recreation Main Page 4. E-Waste Recycling 5. MyGovHub Utility Billing and Payment Center Top 5 Downloads: 1. Application for Employment (http://www.yorkville.il.us/DocumentCenter/Document/View/244) 2. Park & Playground Information (http://www.yorkville.il.us/DocumentCenter/Document/View/124) 3. 2014 Annual Drinking Water Quality Report (http://www.yorkville.il.us/DocumentCenter/Document/View/81) 4. 50/50 Parkway Tree Program Information and Order Form (http://www.yorkville.il.us/DocumentCenter/Document/View/1289) 5. 2016 Zoning Map (http://www.yorkville.il.us/DocumentCenter/Document/View/306) February 2016 March 2016 April 2016 Top 5 Downloads 1. 2015 Zoning Map 2. City Council Agenda and Packet for 2/9/16 3. Open House Notification for Countryside Water Main and Roadway Improvements 4. City Council Agenda and Packet for 2/23/16 5. Annual Drinking Water Quality Report 1. 2016 Zoning Map 2. City Council Agenda and Packet for 3/8/16 3. City Council Agenda and Packet for 3/22/16 4. Annual Drinking Water Quality Report 5. Tax Rate Information 1. Administration Committee Agenda & Packet for 3/16/16 2. Park & Playground Information (Additional link number 5) 3. City Council Agenda and Packet for 4/12/16 4. 2016 Zoning Map 5. Residential Permit Application Top 5 Searches: 1. Jobs (employment was second, employment opportunities was fourth, job postings was fifth) 2. Parade (Memorial Day Parade was eighth) 3. Memorial Day 4. Chickens 5. Building Permits February 2016 March 2016 April 2016 Top 5 Searches 1. Employment (Jobs was third and Employment Opportunities was sixth) 2. Bid Postings 3. Zoning Map 4. Soccer 5. GIS 1. Employment (Jobs was third, Employment Opportunities was fourth, and Careers was sixth) 2. Bid Postings 3. Bid Results 4. Mayor 5. Garbage 1. Employment (employment opportunities was second, jobs was third, employment openings was fourth, and job postings was eighth) 2. Baseball 3. Brush and Yard Waste Pick-Up 4. Chickens 5. Contractor Registration Referrers: No Significant Increases from Last Month 45% Search Engines 41% Direct Entry 14% Other Websites (includes Social Media) February 2016 March 2016 April 2016 Referrers 52% Search Engines 41% Direct Entry 6% Other Websites 52% Search Engines 40% Direct Entry 8% Other Websites 47% Search Engines 40% Direct Entry 13% Other Websites Top 5 Website Referrers: 1. Facebook 2. http://cj.chicagojobs.com/ 3. www.runningintheusa.com 4. www.infosports.com 5. www.pulte.com February 2016 March 2016 April 2016 Top 5 Website Referrers 1. Facebook 2. runningintheusa.com 3. co.kendall.il.us 4. ejobs.org 5. bidocean.com 1. Facebook 2. runningintheusa.com 3. co.kendall.il.us 4. eventful.com 5. ejobs.org 1. Facebook 2. runningintheusa.com 3. ejobs.org 4. pulte.com 5. infosports.com Recommendation This is an informational item. 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 NB #6 Tracking Number ADM 2016-41 Prevailing Wage Ordinance Administration Committee – June 15, 2016 Majority Approval Ordinance to be compliant with the Prevailing Wage Act. Lisa Pickering Administration Name Department Summary Ordinance to be compliant with the Illinois Prevailing Wage Act. Background During the month of June each year, the city is required by state statute to investigate and ascertain the prevailing rate of wages as defined in 820 ILCS 130 – Prevailing Wage Act. The purpose of the Prevailing Wage Act is to ensure that the general prevailing rate of wages for laborers, mechanics, and other workers engaged in the construction of public works coming under the jurisdiction of the city are the same as the prevailing rate of wages for construction work in the Kendall County area. The rate of wages is determined by the Illinois Department of Labor. I have attached a draft ordinance along with the list of Kendall County prevailing wages for July 2015, which is the most recent month that the state has posted prevailing wages. After the approval of the ordinance by City Council, a copy of the ordinance will be publicly posted in the glass case in the lobby, a public notice will be placed in the newspaper, and a certified copy will be filed with the Illinois Department of Labor. Recommendation Staff recommends approval of the attached ordinance. Memorandum To: Administration Committee From: Lisa Pickering, Deputy Clerk CC: Bart Olson, City Administrator Date: June 7, 2016 Subject: Prevailing Wage Ordinance Ordinance No. 2016-____ Page 1 Ordinance No. 2016 - ____ AN ORDINANCE DECLARING THE UNITED CITY OF YORKVILLE’S COMPLIANCE WITH ILLINOIS PREVAILING WAGE ACT WHEREAS, the State of Illinois has enacted “An ACT regulating wages of laborers, mechanics, and other workers employed in any public works by the State, County, City or any public body or any political subdivision or by anyone under contract for public works,” approved June 26, 1941, as amended, being Chapter 820 ILCS 130/1-12 Illinois Compiled Statutes; and WHEREAS, the aforesaid Act requires that the United City of Yorkville investigate and ascertain the prevailing rate of wages as defined in said Act for laborers, mechanics, and other workers in the locality of said City employed in performing construction of public works, for said City. NOW THEREFORE, BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. As required by “An Act regulating wages of laborers, mechanics and other workers employed in any public works by the State, County, City or any public body or any political subdivision or by anyone under contract for public works” approved June 26, 1941, as amended, the general prevailing rate of wages in the locality for laborers, mechanics, and other workers engaged in the construction of public works coming under the jurisdiction of this City is hereby ascertained to be the same as the prevailing rate of wages for construction work in the Kendall County area as determined by the Department of Labor and the State of Illinois as of July 2015, a copy of that determination being attached hereto as Exhibit “A” and incorporated herein by reference. The definition of any terms appearing in this Ordinance which are also used in the aforesaid Act shall be the same as in said Act. Section 2. Nothing herein shall be construed to apply said general prevailing rate of wages as herein ascertained to any work or employment except public works of this City to the extent required by the aforesaid Act. Section 3. The City Clerk shall publicly post or keep available for inspection by any interested party in the main office of this City this determination of such prevailing rate of wage. Section 4. The City Clerk shall mail a copy of this determination to any employer, and to any association of employers and to any person or association of employees who have filed or file their names and addresses, requesting copies of any determination stating the particular rates and the particular class of workers whose wages will be affected by such rates. Section 5. The City shall promptly file a certified copy of this Ordinance with the Department of Labor of the State of Illinois. Ordinance No. 2016-____ Page 2 Section 6. The City Clerk shall cause a notice to be published in a newspaper of general circulation within the area that the determination of prevailing wages has been made. Said notice shall conform substantially to the notice attached hereto as Exhibit “B”. Such publication shall constitute notice that this is the determination of the City and is effective. PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, this _____ day of ________________, A.D. 2016. ____________________________________ City Clerk 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 ________________, A.D. 2016. ____________________________________ Mayor (See explanation of column headings at bottom of wages) Trade Name RG TYP C Base FRMAN M-F>8 OSA OSH H/W Pensn Vac Trng ==================== == === = ====== ====== ===== === === ===== ===== ===== ===== ASBESTOS ABT-GEN ALL 39.400 39.950 1.5 1.5 2.0 13.42 11.28 0.000 0.500 ASBESTOS ABT-MEC BLD 36.340 38.840 1.5 1.5 2.0 11.47 10.96 0.000 0.720 BOILERMAKER BLD 47.070 51.300 2.0 2.0 2.0 6.970 18.13 0.000 0.400 BRICK MASON BLD 43.780 48.160 1.5 1.5 2.0 10.05 14.43 0.000 1.030 CARPENTER ALL 44.350 46.350 1.5 1.5 2.0 11.79 16.40 0.000 0.630 CEMENT MASON ALL 43.000 45.000 2.0 1.5 2.0 10.00 18.27 0.000 0.500 CERAMIC TILE FNSHER BLD 36.810 0.000 1.5 1.5 2.0 10.55 9.230 0.000 0.770 COMMUNICATION TECH BLD 38.620 40.720 1.5 1.5 2.0 10.19 10.81 0.000 1.350 ELECTRIC PWR EQMT OP ALL 37.890 51.480 1.5 1.5 2.0 5.000 11.75 0.000 0.380 ELECTRIC PWR EQMT OP HWY 39.220 53.290 1.5 1.5 2.0 5.000 12.17 0.000 0.390 ELECTRIC PWR GRNDMAN ALL 29.300 51.480 1.5 1.5 2.0 5.000 9.090 0.000 0.290 ELECTRIC PWR GRNDMAN HWY 30.330 53.290 1.5 1.5 2.0 5.000 9.400 0.000 0.300 ELECTRIC PWR LINEMAN ALL 45.360 51.480 1.5 1.5 2.0 5.000 14.06 0.000 0.450 ELECTRIC PWR LINEMAN HWY 46.950 53.290 1.5 1.5 2.0 5.000 14.56 0.000 0.470 ELECTRIC PWR TRK DRV ALL 30.340 51.480 1.5 1.5 2.0 5.000 9.400 0.000 0.300 ELECTRIC PWR TRK DRV HWY 31.400 53.290 1.5 1.5 2.0 5.000 9.730 0.000 0.310 ELECTRICIAN BLD 45.950 50.550 1.5 1.5 2.0 10.57 12.87 0.000 1.610 ELEVATOR CONSTRUCTOR BLD 50.800 57.150 2.0 2.0 2.0 13.57 14.21 4.060 0.600 FENCE ERECTOR ALL 45.060 48.660 2.0 2.0 2.0 10.52 20.76 0.000 0.700 GLAZIER BLD 40.500 42.000 1.5 2.0 2.0 13.14 16.99 0.000 0.940 HT/FROST INSULATOR BLD 48.450 50.950 1.5 1.5 2.0 11.47 12.16 0.000 0.720 IRON WORKER ALL 45.060 48.660 2.0 2.0 2.0 10.52 20.76 0.000 0.700 LABORER ALL 39.200 39.950 1.5 1.5 2.0 13.42 11.28 0.000 0.500 LATHER ALL 42.520 44.520 1.5 1.5 2.0 13.29 12.76 0.000 0.630 MACHINIST BLD 45.350 47.850 1.5 1.5 2.0 7.260 8.950 1.850 0.000 MARBLE FINISHERS ALL 32.400 34.320 1.5 1.5 2.0 10.05 13.75 0.000 0.620 MARBLE MASON BLD 43.030 47.330 1.5 1.5 2.0 10.05 14.10 0.000 0.780 MATERIAL TESTER I ALL 29.200 0.000 1.5 1.5 2.0 13.42 11.28 0.000 0.500 MATERIALS TESTER II ALL 34.200 0.000 1.5 1.5 2.0 13.42 11.28 0.000 0.500 MILLWRIGHT ALL 44.350 46.350 1.5 1.5 2.0 11.79 16.40 0.000 0.630 OPERATING ENGINEER BLD 1 48.100 52.100 2.0 2.0 2.0 17.55 12.65 1.900 1.250 OPERATING ENGINEER BLD 2 46.800 52.100 2.0 2.0 2.0 17.55 12.65 1.900 1.250 OPERATING ENGINEER BLD 3 44.250 52.100 2.0 2.0 2.0 17.55 12.65 1.900 1.250 OPERATING ENGINEER BLD 4 42.500 52.100 2.0 2.0 2.0 17.55 12.65 1.900 1.250 OPERATING ENGINEER BLD 5 51.850 52.100 2.0 2.0 2.0 17.55 12.65 1.900 1.250 OPERATING ENGINEER BLD 6 49.100 52.100 2.0 2.0 2.0 17.55 12.65 1.900 1.250 OPERATING ENGINEER BLD 7 51.100 52.100 2.0 2.0 2.0 17.55 12.65 1.900 1.250 OPERATING ENGINEER FLT 36.000 36.000 1.5 1.5 2.0 17.10 11.80 1.900 1.250 OPERATING ENGINEER HWY 1 46.300 50.300 1.5 1.5 2.0 17.55 12.65 1.900 1.250 OPERATING ENGINEER HWY 2 45.750 50.300 1.5 1.5 2.0 17.55 12.65 1.900 1.250 OPERATING ENGINEER HWY 3 43.700 50.300 1.5 1.5 2.0 17.55 12.65 1.900 1.250 OPERATING ENGINEER HWY 4 42.300 50.300 1.5 1.5 2.0 17.55 12.65 1.900 1.250 OPERATING ENGINEER HWY 5 41.100 50.300 1.5 1.5 2.0 17.55 12.65 1.900 1.250 OPERATING ENGINEER HWY 6 49.300 50.300 1.5 1.5 2.0 17.55 12.65 1.900 1.250 OPERATING ENGINEER HWY 7 47.300 50.300 1.5 1.5 2.0 17.55 12.65 1.900 1.250 ORNAMNTL IRON WORKER ALL 45.060 48.660 2.0 2.0 2.0 10.52 20.76 0.000 0.700 PAINTER ALL 41.730 43.730 1.5 1.5 1.5 10.30 8.200 0.000 1.350 PAINTER SIGNS BLD 33.920 38.090 1.5 1.5 1.5 2.600 2.710 0.000 0.000 PILEDRIVER ALL 44.350 46.350 1.5 1.5 2.0 11.79 16.40 0.000 0.630 PIPEFITTER BLD 46.000 49.000 1.5 1.5 2.0 9.000 15.85 0.000 1.780 PLASTERER BLD 43.430 46.040 1.5 1.5 2.0 13.05 14.43 0.000 1.020 PLUMBER BLD 46.650 48.650 1.5 1.5 2.0 13.18 11.46 0.000 0.880 ROOFER BLD 41.000 43.100 1.5 1.5 2.0 8.280 10.54 0.000 0.530 SHEETMETAL WORKER BLD 44.720 46.720 1.5 1.5 2.0 10.65 13.31 0.000 0.820 SPRINKLER FITTER BLD 49.200 51.200 1.5 1.5 2.0 11.75 9.650 0.000 0.550 STEEL ERECTOR ALL 45.060 48.660 2.0 2.0 2.0 10.52 20.76 0.000 0.700 STONE MASON BLD 43.780 48.160 1.5 1.5 2.0 10.05 14.43 0.000 1.030 SURVEY WORKER ->NOT IN EFFECT ALL 37.000 37.750 1.5 1.5 2.0 12.97 9.930 0.000 0.500 TERRAZZO FINISHER BLD 38.040 0.000 1.5 1.5 2.0 10.55 11.22 0.000 0.720 Kendall County Prevailing Wage for July 2015 https://www.illinois.gov/idol/Laws-Rules/CONMED/Rates/2015/july/... 1 of 6 6/7/2016 12:13 PM Exhibit A TERRAZZO MASON BLD 41.880 44.880 1.5 1.5 2.0 10.55 12.51 0.000 0.940 TILE MASON BLD 43.840 47.840 1.5 1.5 2.0 10.55 11.40 0.000 0.990 TRUCK DRIVER ALL 1 35.650 36.200 1.5 1.5 2.0 7.250 6.319 0.000 0.250 TRUCK DRIVER ALL 2 35.800 36.200 1.5 1.5 2.0 7.250 6.319 0.000 0.250 TRUCK DRIVER ALL 3 36.000 36.200 1.5 1.5 2.0 7.250 6.319 0.000 0.250 TRUCK DRIVER ALL 4 36.200 36.200 1.5 1.5 2.0 7.250 6.319 0.000 0.250 TUCKPOINTER BLD 43.800 44.800 1.5 1.5 2.0 8.280 13.49 0.000 0.670 Legend: RG (Region) TYP (Trade Type - All,Highway,Building,Floating,Oil & Chip,Rivers) C (Class) Base (Base Wage Rate) FRMAN (Foreman Rate) M-F>8 (OT required for any hour greater than 8 worked each day, Mon through Fri. OSA (Overtime (OT) is required for every hour worked on Saturday) OSH (Overtime is required for every hour worked on Sunday and Holidays) H/W (Health & Welfare Insurance) Pensn (Pension) Vac (Vacation) Trng (Training) Explanations KENDALL COUNTY The following list is considered as those days for which holiday rates of wages for work performed apply: New Years Day, Memorial Day, Fourth of July, Labor Day, Thanksgiving Day, Christmas Day and Veterans Day in some classifications/counties. Generally, any of these holidays which fall on a Sunday is celebrated on the following Monday. This then makes work performed on that Monday payable at the appropriate overtime rate for holiday pay. Common practice in a given local may alter certain days of celebration. If in doubt, please check with IDOL. EXPLANATION OF CLASSES ASBESTOS - GENERAL - removal of asbestos material/mold and hazardous materials from any place in a building, including mechanical systems where those mechanical systems are to be removed. This includes the removal of asbestos materials/mold and hazardous materials from ductwork or pipes in a building when the building is to be demolished at the time or at some close future date. ASBESTOS - MECHANICAL - removal of asbestos material from mechanical systems, such as pipes, ducts, and boilers, where the mechanical systems are to remain. CERAMIC TILE FINISHER The grouting, cleaning, and polishing of all classes of tile, whether for interior or exterior purposes, all burned, glazed or unglazed products; all composition materials, granite tiles, warning detectable tiles, cement tiles, epoxy composite materials, pavers, glass, mosaics, fiberglass, and all substitute materials, for tile made in tile-like units; all mixtures in tile like form of cement, metals, and other materials that are for and intended for use as a finished floor surface, stair treads, promenade roofs, walks, walls, ceilings, swimming pools, and all other places where tile is to form a finished interior or exterior. The mixing of all setting mortars including but not limited to thin-set mortars, epoxies, wall mud, and any other sand and cement mixtures or adhesives when used in the preparation, installation, repair, or maintenance of tile and/or similar materials. The handling and unloading of all sand, cement, lime, tile, fixtures, equipment, adhesives, or any other materials to be used in the preparation, installation, repair, or maintenance of tile and/or similar materials. Ceramic Tile Finishers shall fill all joints and voids regardless of method on all tile work, particularly and especially after installation of said tile work. Application of any Kendall County Prevailing Wage for July 2015https://www.illinois.gov/idol/Laws-Rules/CONMED/Rates/2015/july/... 2 of 6 6/7/2016 12:13 PM and all protective coverings to all types of tile installations including, but not be limited to, all soap compounds, paper products, tapes, and all polyethylene coverings, plywood, masonite, cardboard, and any new type of products that may be used to protect tile installations, Blastrac equipment, and all floor scarifying equipment used in preparing floors to receive tile. The clean up and removal of all waste and materials. All demolition of existing tile floors and walls to be re-tiled. COMMUNICATIONS TECHNICIAN Construction, installation, maintenance and removal of telecommunication facilities (voice, sound, data and video), telephone, security, and data inside wire, interconnect, terminal equipment, central offices, PABX and equipment, micro waves, V-SAT, bypass, CATV, WAN (wide area network), LAN (local area networks), and ISDN (integrated system digital network), pulling of wire in raceways, but not the installation of raceways. MARBLE FINISHER Loading and unloading trucks, distribution of all materials (all stone, sand, etc.), stocking of floors with material, performing all rigging for heavy work, the handling of all material that may be needed for the installation of such materials, building of scaffolding, polishing if needed, patching, waxing of material if damaged, pointing up, caulking, grouting and cleaning of marble, holding water on diamond or Carborundum blade or saw for setters cutting, use of tub saw or any other saw needed for preparation of material, drilling of holes for wires that anchor material set by setters, mixing up of molding plaster for installation of material, mixing up thin set for the installation of material, mixing up of sand to cement for the installation of material and such other work as may be required in helping a Marble Setter in the handling of all material in the erection or installation of interior marble, slate, travertine, art marble, serpentine, alberene stone, blue stone, granite and other stones (meaning as to stone any foreign or domestic materials as are specified and used in building interiors and exteriors and customarily known as stone in the trade), carrara, sanionyx, vitrolite and similar opaque glass and the laying of all marble tile, terrazzo tile, slate tile and precast tile, steps, risers treads, base, or any other materials that may be used as substitutes for any of the aforementioned materials and which are used on interior and exterior which are installed in a similar manner. MATERIAL TESTER I: Hand coring and drilling for testing of materials; field inspection of uncured concrete and asphalt. MATERIAL TESTER II: Field inspection of welds, structural steel, fireproofing, masonry, soil, facade, reinforcing steel, formwork, cured concrete, and concrete and asphalt batch plants; adjusting proportions of bituminous mixtures. OPERATING ENGINEER - BUILDING Class 1. Asphalt Plant; Asphalt Spreader; Autograde; Backhoes with Caisson Attachment; Batch Plant; Benoto (requires Two Engineers); Boiler and Throttle Valve; Caisson Rigs; Central Redi-Mix Plant; Combination Back Hoe Front End-loader Machine; Compressor and Throttle Valve; Concrete Breaker (Truck Mounted); Concrete Conveyor; Concrete Conveyor (Truck Mounted); Concrete Paver Over 27E cu. ft; Concrete Paver 27E cu. ft. and Under: Concrete Placer; Concrete Placing Boom; Concrete Pump (Truck Mounted); Concrete Tower; Cranes, All; Cranes, Hammerhead; Cranes, (GCI and similar Type); Creter Crane; Spider Crane; Crusher, Stone, etc.; Derricks, All; Derricks, Traveling; Formless Curb and Gutter Machine; Grader, Elevating; Grouting Kendall County Prevailing Wage for July 2015https://www.illinois.gov/idol/Laws-Rules/CONMED/Rates/2015/july/... 3 of 6 6/7/2016 12:13 PM Machines; Heavy Duty Self-Propelled Transporter or Prime Mover; Highlift Shovels or Front Endloader 2-1/4 yd. and over; Hoists, Elevators, outside type rack and pinion and similar machines; Hoists, One, Two and Three Drum; Hoists, Two Tugger One Floor; Hydraulic Backhoes; Hydraulic Boom Trucks; Hydro Vac (and similar equipment); Locomotives, All; Motor Patrol; Lubrication Technician; Manipulators; Pile Drivers and Skid Rig; Post Hole Digger; Pre-Stress Machine; Pump Cretes Dual Ram; Pump Cretes: Squeeze Cretes-Screw Type Pumps; Gypsum Bulker and Pump; Raised and Blind Hole Drill; Roto Mill Grinder; Scoops - Tractor Drawn; Slip-Form Paver; Straddle Buggies; Operation of Tie Back Machine; Tournapull; Tractor with Boom and Side Boom; Trenching Machines. Class 2. Boilers; Broom, All Power Propelled; Bulldozers; Concrete Mixer (Two Bag and Over); Conveyor, Portable; Forklift Trucks; Highlift Shovels or Front Endloaders under 2-1/4 yd.; Hoists, Automatic; Hoists, Inside Elevators; Hoists, Sewer Dragging Machine; Hoists, Tugger Single Drum; Laser Screed; Rock Drill (Self-Propelled); Rock Drill (Truck Mounted); Rollers, All; Steam Generators; Tractors, All; Tractor Drawn Vibratory Roller; Winch Trucks with "A" Frame. Class 3. Air Compressor; Combination Small Equipment Operator; Generators; Heaters, Mechanical; Hoists, Inside Elevators (remodeling or renovation work); Hydraulic Power Units (Pile Driving, Extracting, and Drilling); Pumps, over 3" (1 to 3 not to exceed a total of 300 ft.); Low Boys; Pumps, Well Points; Welding Machines (2 through 5); Winches, 4 Small Electric Drill Winches. Class 4. Bobcats and/or other Skid Steer Loaders; Oilers; and Brick Forklift. Class 5. Assistant Craft Foreman. Class 6. Gradall. Class 7. Mechanics; Welder. OPERATING ENGINEERS - HIGHWAY CONSTRUCTION Class 1. Asphalt Plant; Asphalt Heater and Planer Combination; Asphalt Heater Scarfire; Asphalt Spreader; Autograder/GOMACO or other similar type machines: ABG Paver; Backhoes with Caisson Attachment; Ballast Regulator; Belt Loader; Caisson Rigs; Car Dumper; Central Redi-Mix Plant; Combination Backhoe Front Endloader Machine, (1 cu. yd. Backhoe Bucket or over or with attachments); Concrete Breaker (Truck Mounted); Concrete Conveyor; Concrete Paver over 27E cu. ft.; Concrete Placer; Concrete Tube Float; Cranes, all attachments; Cranes, Tower Cranes of all types: Creter Crane: Spider Crane; Crusher, Stone, etc.; Derricks, All; Derrick Boats; Derricks, Traveling; Dredges; Elevators, Outside type Rack & Pinion and Similar Machines; Formless Curb and Gutter Machine; Grader, Elevating; Grader, Motor Grader, Motor Patrol, Auto Patrol, Form Grader, Pull Grader, Subgrader; Guard Rail Post Driver Truck Mounted; Hoists, One, Two and Three Drum; Heavy Duty Self-Propelled Transporter or Prime Mover; Hydraulic Backhoes; Backhoes with shear attachments up to 40' of boom reach; Lubrication Technician; Manipulators; Mucking Machine; Pile Drivers and Skid Rig; Pre-Stress Machine; Pump Cretes Dual Ram; Rock Drill - Crawler or Skid Rig; Rock Drill - Truck Mounted; Rock/Track Tamper; Roto Mill Grinder; Slip-Form Paver; Snow Melters; Soil Test Drill Rig (Truck Mounted); Straddle Buggies; Hydraulic Telescoping Form (Tunnel); Operation of Tieback Machine; Tractor Drawn Belt Loader; Tractor Drawn Belt Loader (with attached pusher - two engineers); Tractor with Boom; Tractaire with Attachments; Traffic Barrier Transfer Machine; Trenching; Truck Mounted Concrete Pump with Boom; Raised or Blind Hole Drills (Tunnel Shaft); Underground Boring and/or Mining Machines 5 ft. in diameter and over tunnel, etc; Underground Boring and/or Mining Kendall County Prevailing Wage for July 2015https://www.illinois.gov/idol/Laws-Rules/CONMED/Rates/2015/july/... 4 of 6 6/7/2016 12:13 PM Machines under 5 ft. in diameter; Wheel Excavator; Widener (APSCO). Class 2. Batch Plant; Bituminous Mixer; Boiler and Throttle Valve; Bulldozers; Car Loader Trailing Conveyors; Combination Backhoe Front Endloader Machine (Less than 1 cu. yd. Backhoe Bucket or over or with attachments); Compressor and Throttle Valve; Compressor, Common Receiver (3); Concrete Breaker or Hydro Hammer; Concrete Grinding Machine; Concrete Mixer or Paver 7S Series to and including 27 cu. ft.; Concrete Spreader; Concrete Curing Machine, Burlap Machine, Belting Machine and Sealing Machine; Concrete Wheel Saw; Conveyor Muck Cars (Haglund or Similar Type); Drills, All; Finishing Machine - Concrete; Highlift Shovels or Front Endloader; Hoist - Sewer Dragging Machine; Hydraulic Boom Trucks (All Attachments); Hydro-Blaster; Hydro Excavating (excluding hose work); Laser Screed; All Locomotives, Dinky; Off-Road Hauling Units (including articulating) Non Self-Loading Ejection Dump; Pump Cretes: Squeeze Cretes - Screw Type Pumps, Gypsum Bulker and Pump; Roller, Asphalt; Rotary Snow Plows; Rototiller, Seaman, etc., self-propelled; Self-Propelled Compactor; Spreader - Chip - Stone, etc.; Scraper - Single/Twin Engine/Push and Pull; Scraper - Prime Mover in Tandem (Regardless of Size); Tractors pulling attachments, Sheeps Foot, Disc, Compactor, etc.; Tug Boats. Class 3. Boilers; Brooms, All Power Propelled; Cement Supply Tender; Compressor, Common Receiver (2); Concrete Mixer (Two Bag and Over); Conveyor, Portable; Farm-Type Tractors Used for Mowing, Seeding, etc.; Forklift Trucks; Grouting Machine; Hoists, Automatic; Hoists, All Elevators; Hoists, Tugger Single Drum; Jeep Diggers; Low Boys; Pipe Jacking Machines; Post-Hole Digger; Power Saw, Concrete Power Driven; Pug Mills; Rollers, other than Asphalt; Seed and Straw Blower; Steam Generators; Stump Machine; Winch Trucks with "A" Frame; Work Boats; Tamper-Form-Motor Driven. Class 4. Air Compressor; Combination - Small Equipment Operator; Directional Boring Machine; Generators; Heaters, Mechanical; Hydraulic Power Unit (Pile Driving, Extracting, or Drilling); Light Plants, All (1 through 5); Pumps, over 3" (1 to 3 not to exceed a total of 300 ft.); Pumps, Well Points; Vacuum Trucks (excluding hose work); Welding Machines (2 through 5); Winches, 4 Small Electric Drill Winches. Class 5. SkidSteer Loader (all); Brick Forklifts; Oilers. Class 6. Field Mechanics and Field Welders Class 7. Dowell Machine with Air Compressor; Gradall and machines of like nature. OPERATING ENGINEERS - FLOATING Diver. Diver Wet Tender, Diver Tender, ROV Pilot, ROV Tender SURVEY WORKER - Operated survey equipment including data collectors, G.P.S. and robotic instruments, as well as conventional levels and transits. TRUCK DRIVER - BUILDING, HEAVY AND HIGHWAY CONSTRUCTION Class 1. Two or three Axle Trucks. A-frame Truck when used for transportation purposes; Air Compressors and Welding Machines, including those pulled by cars, pick-up trucks and tractors; Ambulances Batch Gate Lockers; Batch Hopperman; Car and Truck Washers; Carry-alls; Fork Lifts and Hoisters; Helpers; Mechanics Helpers and Greasers; Oil Distributors 2-man operation; Pavement Breakers; Pole Trailer, up to 40 feet; Power Mower Tractors; Self-propelled Chip Spreader; Skipman; Slurry Trucks, 2-man operation; Slurry Truck Conveyor Operation, 2 or 3 man; Teamsters; Unskilled Dumpman; and Kendall County Prevailing Wage for July 2015https://www.illinois.gov/idol/Laws-Rules/CONMED/Rates/2015/july/... 5 of 6 6/7/2016 12:13 PM Truck Drivers hauling warning lights, barricades, and portable toilets on the job site. Class 2. Four axle trucks; Dump Crets and Adgetors under 7 yards; Dumpsters, Track Trucks, Euclids, Hug Bottom Dump Turnapulls or Turnatrailers when pulling other than self-loading equipment or similar equipment under 16 cubic yards; Mixer Trucks under 7 yeards; Ready-mix Plant Hopper Operator, and Winch Trucks, 2 Axles. Class 3. Five axle trucks; Dump Crets and Adgetors 7 yards and over; Dumpsters, Track Trucks, Euclids, Hug Bottom Dump Turnatrailers or turnapulls when pulling other than self-loading equipment or similar equipment over 16 cubic yards; Explosives and/or Fission Material Trucks; Mixer Trucks 7 yards or over; Mobile Cranes while in transit; Oil Distributors, 1-man operation; Pole Trailer, over 40 feet; Pole and Expandable Trailers hauling material over 50 feet long; Slurry trucks, 1-man operation; Winch trucks, 3 axles or more; Mechanic--Truck Welder and Truck Painter. Class 4. Six axle trucks; Dual-purpose vehicles, such as mounted crane trucks with hoist and accessories; Foreman; Master Mechanic; Self-loading equipment like P.B. and trucks with scoops on the front. TERRAZZO FINISHER The handling of sand, cement, marble chips, and all other materials that may be used by the Mosaic Terrazzo Mechanic, and the mixing, grinding, grouting, cleaning and sealing of all Marble, Mosaic, and Terrazzo work, floors, base, stairs, and wainscoting by hand or machine, and in addition, assisting and aiding Marble, Masonic, and Terrazzo Mechanics. Other Classifications of Work: For definitions of classifications not otherwise set out, the Department generally has on file such definitions which are available. If a task to be performed is not subject to one of the classifications of pay set out, the Department will upon being contacted state which neighboring county has such a classification and provide such rate, such rate being deemed to exist by reference in this document. If no neighboring county rate applies to the task, the Department shall undertake a special determination, such special determination being then deemed to have existed under this determination. If a project requires these, or any classification not listed, please contact IDOL at 217-782-1710 for wage rates or clarifications. LANDSCAPING Landscaping work falls under the existing classifications for laborer, operating engineer and truck driver. The work performed by landscape plantsman and landscape laborer is covered by the existing classification of laborer. The work performed by landscape operators (regardless of equipment used or its size) is covered by the classifications of operating engineer. The work performed by landscape truck drivers (regardless of size of truck driven) is covered by the classifications of truck driver. MATERIAL TESTER & MATERIAL TESTER/INSPECTOR I AND II Notwithstanding the difference in the classification title, the classification entitled "Material Tester I" involves the same job duties as the classification entitled "Material Tester/Inspector I". Likewise, the classification entitled "Material Tester II" involves the same job duties as the classification entitled "Material Tester/Inspector II". Kendall County Prevailing Wage for July 2015https://www.illinois.gov/idol/Laws-Rules/CONMED/Rates/2015/july/... 6 of 6 6/7/2016 12:13 PM Exhibit “B” Public Notice Notice of Ordinance No. ______ Prevailing Wage Rates The United City of Yorkville has passed an Ordinance establishing the prevailing rate of wages hereby ascertained to be the same as the prevailing rate of wages for construction work in the Kendall County area as determined by the Department of Labor and the State of Illinois as of July 2015. Anyone wishing to inspect the ordinance may do so at: City Hall, 800 Game Farm Road, Yorkville, Illinois, Monday through Friday, between the hours of 8:00 A.M. and 4:30 P.M. BETH WARREN City Clerk BY: Lisa Pickering Deputy 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 NB #7 Tracking Number ADM 2016-42 Appointed Clerk and Treasurer - Discussion Administration Committee – June 15, 2016 N / A Majority Approval See attached memo. Nicole Kathman Administration Name Department Summary A resolution for a binding referendum for the general election in November 2016 for the elimination of the elected Clerk and Treasurer positions. Background On the April 2013 municipal consolidated election, the following two questions were presented to voters with the following outcomes: 1. Shall the United City of Yorkville appoint rather than elect the office of City Clerk? Yes – 411, 38.23% No – 664, 61.77% 2. Shall the United City of Yorkville appoint rather than elect the office of City Treasurer? Yes – 403, 37.63% No – 668, 62.37% At this time, City staff would like the City Council’s direction on reintroducing these two questions to voters at the November 2016 general election. If the City Council would like the two questions to be presented, a resolution for each question must be approved and submitted by August 22, 2016. Therefore, if this item is brought to City Council at the next meeting, there will be 4 meetings available to discuss and pass this resolution before the deadline. A resolution for each question is attached. Since January 2013, the City Treasurer position has been vacant. As you may recall, the City Treasurer at the time, William Powell resigned as he felt that this position was not needed due to the Finance Director fulfilling all of the duties. In April 2015, Powell ran again for the position with a pledge to resign if he were elected and that is exactly what happened. At this time, the Finance Director fulfills the duties of City Treasurer as the current Deputy City Treasurer. If the City Treasurer position was changed to an appointed position by referendum, then by ordinance or resolution, this position could be eliminated. In this case, the City could benefit financially by the savings of the salaries for both the City Treasurer position and the Deputy City Treasurer position. Currently, this is set at $3,600 and $100 per meeting for the City Treasurer and a $1,000 stipend for the Deputy City Treasurer. Memorandum To: Administration Committee From: Nicole Kathman, Administrative Intern Bart Olson, City Administrator Date: June 8, 2016 Subject: Resolutions for Appointmentof the Clerk and Treasurer On a general basis, having appointed officials would allow the City to create required qualifications for the positions as well as hold them accountable through personnel procedures and policies. Furthermore, duties of these positions could be delegated to current staff members, saving the salary cost. Please note, this is not intended as an evaluation of current or past officials, but rather just simply states what appointing these two elected positions could permit. If the City Clerk referendum question is approved by City Council and the question receives a majority of yes votes from the residents, the current clerk would serve out her term through 2019. For your reference, a compilation of materials on 2012’s discussion and process of adding this on the ballot is attached. This is primarily comprised of meeting minutes over the course of June – December 2012. Recommendation Staff recommends moving this forward to the June 28, 2016 City Council meeting. Summary A resolution for a binding referendum for the municipal consolidated election in April 2013 for the elimination of the elected Clerk and Treasurer positions. Background This item was last discussed by the City Councilduring Summer 2012. Over the course of a few meetings (minutes attached), the City Council discussed the placement of this referendum question in relationship to a home rule referendum and REC Center question. The end result of the conversation appears to be a desire to place the clerk and treasurer question on the April 2013 ballot. The attached resolution will satisfy that direction.The deadline for referendum questions to be approved by the City Council is in mid-January, so we do have two more City Council meetings to discuss this item. If the referendum question is approved by City Council and the question receives a majority of yes votes from the residents, the current clerk and treasurer would serve out their term through 2015. Recommendation Staff recommends approval of the attached resolution. Memorandum To:City Council From:Bart Olson, City Administrator CC: Date:December 6, 2012 Subject:Resolution for the elimination of the Clerk and Treasurer Resolution No. 201255_ A RESOLUTION PROVIDING FOR THE SUBMISSION TO THE ELECTORS OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, A REFERENDUM OF WHETHER THE CITY SHOULD APPOINT RATHER THAN ELECT THE OFFICES OF CITY CLERK AND CITY TREASURER WHEREAS, the United City of Yorkville (the "City") is a duly organized and validly existing non home-rule municipality created in accordance with the Constitution of the State of Illinois of 1970 and the laws of the State; and, WHEREAS, Article VII, Section 7 of the 1970 Constitution of the State of Illinois provides that municipalities may by referendum change their form of government and provide for their officers, manner of selection and terms of office; and, WHEREAS, Section 28-7 of the Election Code (10 ILCS 5/28-7) provides a method of submission of referendum which are authorized by Article VII of the Constitution and that such referendum may be initiated by the City Council by passage of a resolution requesting the submission of the referendum for consideration by the voters of the City; and, WHEREAS, the City Council hereby finds that it is in the best interest of the City to submit the referendum of whether the City shall appoint the City Clerk and City Treasurer. NOW, THEREFORE, BE IT RESOLVED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. The City Council finds that the recitals set forth above are true and correct and includes the recitals in this Resolution. Section 2. The City Council finds and determines that it is in the best interest of the City to provide for a referendum concerning the appointment rather than electing the office of City Clerk and the elimination of the position of City Treasurer. Section 3. The City Clerk is directed to immediately certify and submit the following public question to the Kendall County Clerk to be placed on the ballot for the Consolidated Election to be held on April 9, 2013, in the following form: Shall the United City of Yorkville appoint rather than elect the office of Yes City Clerk? No Resolution No. 2012-36 Page 1 Section 4. The City Clerk is directed to immediately certify and submit the following public question to the Kendall County Clerk to be placed on the ballot for the Consolidated Election to be held on April 9, 2013, in the following form: Shall the United City of Yorkville appoint rather than elect the office of Yes City Treasurer? No Section 5. This resolution shall be in full force and effect from and after its passage and approval as required by law. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this day of e -} , A.D. 2012. a //"". CITY CLERK ROSE ANN SPEARS 1 DIANE TEELING V KEN KOCH JACKIE MILSCHEWSKI CARLO COLOSIMO MARTY MUNNS CHRISFUNKHOUSER LARRY KOT Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this 3 day of DECE-M 664 2012. AW MAYOR Resolution No. 2012- 36 Page 2 The Minutes of the Special Meeting of the City Council –October 27, 2012 –Page 3of4 9. Website Improvement--Administration It was suggested the website should be improved to make it mobile-friendly and tying it to tourism. 10. Capital Improvement Projects—Public Works This is an ongoing project assessed each year. The road study will be a very important part of this project so that infrastructure repairs can be done at the same time streets are being improved. Funding is the big issue. 11. Economic Development—Economic Development Committee Goal #10 ties into this goal. Economic development and expanded tourism to attract people will bring more money into the City. Alderman Milschewski asked what tools/outside resources are used by YEDC. YEDC uses demographic information and surveys. Mr. Colosimo suggested developing a DVD to promote Yorkville. Ms. Barksdale-Noble noted that there are inexpensive studies available that show where money is being spent. 12. Metra Station—Economic Development Ms. Barksdale-Noble said therewill be a meeting with Metra in the next 2 weeks to reveal their long-term plans. The Mayor met with them recently and Yorkville has a good chance to be included in their long-range goals. Alderman Kot noted that 10 years ago Metra had a plan to extend to Plano and that Kendall County is not part of Metra. 13. Community Outreach—Administration Communication will continue regarding the Rt. 47 improvement project and the River Road bridge replacement. 14. Elected Officials Referendum Plan—Administration Alderman Milschewski brought forward the issue of elected Treasurer and City Clerk positions. 15. Home Rule Referendum—Administration Mayor Golinski said he is a proponent of home rule. Alderman Funkhouser said the public must be educated as to thepurpose and advantage of it and how it will be used. Chief Hart detailed some of the police department advantages, while Mayor Golinski advised to not proceed until there is credibility with the citizens. It was suggested by Ms. Milschewski to place this type of information on the blog. 16. Update Technology in Chambers— Updated sound equipment was suggested since citizens have complained about not hearing what is said during the public meetings. An aesthetic refreshing of the Council Chamber was also suggested, including new furniture, paint and other changes. The Council members then individually ranked the top 5 goals in importance. Mayor Golinski asked that committee updates be given for these goals. The top five are: 1. Building Fund Balance 2. Road Improvement 3. Police Staffing & Economic Development 4. Downtown Improvement 5. Stricter Code Enforcement Conclusion: Alderman Kot noted that funding is the big issue. He would like to have informal dialogue with businesses just outside theCity limits encouraging them to be in the City limits. Tax money is being lost and it was suggested to offer them tax incentives. Mayor Golinski suggested possible free water hook-ups. Mr. Kot stated that Ace Hardware did not join up with the Jewel parking lot when Jewel was built. Ms. Barksdale-Noble said each business outside the City limits would require an individual incentive. The Minutes of the Special Meeting of the City Council –October 27, 2012 –Page 3 of 4 ·{'·· ~. I The Minutes of the Regular Meeting of the City Council-December 11, 2012-Page 2of3 5. Resolution 2012-34 to Induce the Redevelopment of Certain Property Within the Yorkville Downtown Tax Increment Redevelopment Project Area (TCB 123, LLC for 210 S. Bridge Street)-authorize Mayor and City Clerk to execute (EDC 2012-65) Mayor Golinski entertained a motion to approve the consent agenda as presented. So moved by Alderman Milschewski; seconded by Alderman Funkhouser. Motion approved by a roll call vote. Ayes-7 Nays-0 Colosimo-aye, Milschewski-aye, Spears-aye, Funkhouser-aye, Koch-aye, Teeling-aye, Kot-aye MJNUTES FOR APPROVAL 1. Minutes of the City Council -November 13, 2012 (CC 2012-97) Mayor Golinski entertained a motion to approve the minutes of the regular City Council meeting for November 13, 2012 as presented. So moved by Alderman Colosimo; seconded by Alderman Milschewski. Minutes approved unanimously by a viva voce vote. REPORTS MAYOR'S REPORT Mayor Golinski started with Mayor's Report# 3. Resolution 2012-35 Providing for Submission to the Electors of the United City of Yorkville, Kendall County, Illinois, a Referendum of Whether the City Should Appoint Rather than Elect the Offices of City Clerk and City Treasurer (CC 2012-99) Mayor Golinski entertained a motion to approve a resolution providing for the submission to the electors of the United City of Yorkville, Kendall County, Illinois, a referendum of whether the City should appoint rather than elect the offices of City Clerk and City Treasurer and authorize the Mayor and City Clerk to execute. So moved by Alderman Milschewski; seconded by Alderman Funkhouser. City Treasurer Powell addressed the Council in regards to the Treasurers position. He believes the City has evolved to the point that an elected treasurer is not required. If a treasurer is appointed that would ensure a qualified person for the job. Alderman Colosimo stated if this referendum passes the two individuals in office will remain in office until their term expires. Motion approved by a roll call vote. Ayes-7 Nays-0 Spears-aye, Colosimo-aye, Funkhouser-aye, Milschewski-aye, Teeling-aye, Koch-aye, Kot-aye Proclamation for National Drunk and Drugged Driving (3-D) Prevention Month (CC 2012-98) Mayor Golinski read a proclamation for National Drunk and Drugged Driving. (See attached.) Resolution 2012-36 Approving a Real Estate Sale Agreement with Imperial Investments, LLC for the Sale of Property Owned by the United City of Yorkville, Illinois (Lot 6, Van Emmon Street) (CC 2012-92) Mayor Golinski entertained a motion to approve a resolution approving a real estate agreement with Imperial Investments LLC for the sale of property owned by the United City of Yorkville, Illinois (Lot 6 Van Emmon Street) and authorize the Mayor and City Clerk to Execute. So moved by Alderman Colosimo; seconded by Alderman Milschewski. Alderman Colosimo stated the only error he saw was on page 3 of the amendment in regards to the establishments located on the south side of Bridge Street. He believes that should be the west side. Alderman Kot stated the remaining parking spots will remain free. Motion approved by a roll call vote. Ayes-7 Nays-0 abstain-I Spears-aye, Colosimo-aye, Funkhouser-abstain, Milschewski-aye Teeling-aye, Koch-aye, Kot-aye, Mayor Golinski-aye PUBLIC WORKS COMMITTEE REPORT No report. ECONOMIC DEVELOPMENT COMMITTEE REPORT B.U.I.L.D. Incentive Program Survey Results & Analysis Resolution No. 2016-____ Page 1 Resolution No. 2016-_____ A RESOLUTION PROVIDING FOR THE SUBMISSION TO THE ELECTORS OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, A REFERENDUM OF WHETHER THE CITY SHOULD APPOINT RATHER THAN ELECT THE CITY CLERK WHEREAS, the United City of Yorkville (the “City”) is a duly organized and validly existing non home-rule municipality created in accordance with the Constitution of the State of Illinois of 1970 and the laws of the State; and, WHEREAS, Article VII, Section 7 of the 1970 Constitution of the State of Illinois provides that municipalities may by referendum change their form of government and provide for their officers, manner of selection and terms of office; and, WHEREAS, Section 28-7 of the Election Code (10 ILCS 5/28-7) provides a method of submission of referendum which are authorized by Article VII of the Constitution and that such referendum may be initiated by the City Council by passage of a resolution requesting the submission of the referendum for consideration by the voters of the City; and, WHEREAS, the City Council hereby finds that it is in the best interest of the City to submit the referendum of whether the City shall have an appointed the City Clerk. NOW, THEREFORE, BE IT RESOLVED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1: The City Council finds that the recitals set forth above are true and correct and includes the recitals in this Resolution. Section 2: The City Council finds and determines that it is in the best interest of the City to provide for a referendum concerning the appointment rather than election of the City Clerk. Section 3: The City Clerk is directed to immediately certify and submit the following public question to the Kendall County Clerk to be placed on the ballot for the Consolidated Election to be held on November 8, 2016 in the following form: Shall the elected office of the City Clerk in the United City of Yorkville, Illinois be abolished and the City Clerk appointed by the Mayor with the advice and consent of the City Council? Yes _______________ No Section 4: This resolution shall be in full force and effect from and after its passage and approval as required by law. Resolution No. 2016-____ Page 2 Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this ___ day of _______________, 2016. ______________________________ CITY CLERK 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_______________, 2016. ______________________________ MAYOR Resolution No. 2016-____ Page 1 Resolution No. 2016-_____ A RESOLUTION PROVIDING FOR THE SUBMISSION TO THE ELECTORS OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, A REFERENDUM OF WHETHER THE CITY SHOULD ABOLISH THE OFFICE CITY TREASURER WHEREAS, the United City of Yorkville (the “City”) is a duly organized and validly existing non home-rule municipality created in accordance with the Constitution of the State of Illinois of 1970 and the laws of the State; and, WHEREAS, Article VII, Section 7 of the 1970 Constitution of the State of Illinois provides that municipalities may by referendum change their form of government and provide for their officers, manner of selection and terms of office; and, WHEREAS, Section 28-7 of the Election Code (10 ILCS 5/28-7) provides a method of submission of referendum which are authorized by Article VII of the Constitution and that such referendum may be initiated by the City Council by passage of a resolution requesting the submission of the referendum for consideration by the voters of the City; and, WHEREAS, the City Council hereby finds that it is in the best interest of the City to submit the referendum of whether the City shall abolish the office of City Treasurer and transfer the duties of the City Treasurer to the City’s Director of Finance. NOW, THEREFORE, BE IT RESOLVED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1: The City Council finds that the recitals set forth above are true and correct and includes the recitals in this Resolution. Section 2: The City Council finds and determines that it is in the best interest of the City to provide for a referendum concerning the appointment rather than election of the City Treasurer. Section 3: The City Clerk is directed to immediately certify and submit the following public question to the Kendall County Clerk to be placed on the ballot for the Consolidated Election to be held on November 8, 2016 in the following form: Shall the office of the City Treasurer in the United City of Yorkville, Illinois be abolished and the duties of the City Treasurer assigned to the City’s Director of Finance? Yes _______________ No Section 4: This resolution shall be in full force and effect from and after its passage and approval as required by law. Resolution No. 2016-____ Page 2 Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this ___ day of _______________, 2016. ______________________________ CITY CLERK 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_______________, 2016. ______________________________ MAYOR 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 NB #8 Tracking Number ADM 2016-43 Home Rule - Discussion Administration Committee – June 15, 2016 N/A Majority Approval See attached memo. Bart Olson Administration Name Department Summary Consideration of a resolution which would place a question on home rule authority on the November general election ballot. Background This item was last discussed in July 2012. At the time, the City Council felt that the merits of home rule warranted consideration of a referendum question in Spring 2013. However, the City Council was in the beginning stages of financial recovery and felt that questions related to the elimination of the clerk and treasurer offices, and a question about the REC Center, were more important. The minutes from the July 2012 City Council meeting indicate that we would revisit the matter in a year or so, and the item was tabled indefinitely. In the past several years, the City’s financial position has stabled, the City has seen progressive growth and development, the City has continued to reduce property taxes, and City Council policy decisions have been full of respectful and thorough discourse. I feel a discussion on a referendum question is warranted. What is home rule authority? The Illinois constitution, which grants municipal authority, is set up so that municipalities only have that authority which is specifically granted them under state statutes. This is the definition of being a “non-home rule community;” we can only do what the state says we can do. When a City opts to become a home rule community, the state statutes allow us to do anything we deem necessary, unless the state statutes specifically say we cannot. The packets from Geneva and Lake Forest do an excellent job on comprehensively explaining home rule authority. How is home rule authority achieved? In short, home rule authority is achieved through referendum or through the certification that the municipality has 25,000 residents. We do expect to have 25,000 residents in the next 10 years, and the staff has been internally discussing the transition for the past few years. For a referendum approval, the City Council has the authority to pass an ordinance or resolution initiating the referendum question. That ordinance or resolution would have to be approved by the City Council 79 days prior to the election date, so we are looking at a mid-August deadline for the November 2016 general election. Memorandum To: City Council From: Bart Olson, City Administrator CC: Date: June 9, 2016 Subject: Home rule discussion Uses in Yorkville? The first question often posed by residents of a community considering home rule status is “what are you proposing to do with home rule authority?” The following list of topics that residents, businesses, and the City Council has discussed over the past decade that could be assisted with home rule authority. We do not necessarily recommend that each of these authorities be used; we only pose them as an illustration of possibilities under home rule. 1) Can incur debt beyond 20 years a. If the City is going to entertain a Fox River water intake, which will cost well over $60 million, it would be advantageous to have some flexibility to extend the term of the loan repayment beyond 20 years. Limiting the term to 20 years will result in some tough decisions while the City tries to secure its long term viability. b. When the City refinanced the Rob Roy debt obligation, we were limited to bonds that had less than a 20 year term. For large, long-term utility projects it may be desirable to have the payment period more closely match the useful life of the item. For things like sewer and water mains, this could mean a 40 year debt obligation (maximum). The benefits of being able to stretch payments out over longer periods is that it allows more time for developers to build in the service area (and thus pay their share of the project) and lowers the burden on individual homeowners to a more manageable amount. 2) Improving the City’s bond ratings a. A component of the City’s various bond ratings is based on being non-home rule vs. home rule. Bond rating agencies have figured out that a home rule municipality has more authority and flexibility to deal with large issues when they occur (be it recession or state budget impasse) and this has become a justification for lower ratings for non- home rule municipalities. Higher bond ratings are attributable to lower debt issuance costs and interest rates, which saves the City money in the long run. Even if the City never uses any of its expanded home rule authority, it would benefit by just having the title of a home rule municipality. 3) Changing the size of the City Council a. After the 2010 decennial census results were received in summer 2011, the City Council was faced with the requirement to add one ward and two aldermen to the current ward system. This addition was triggered by state statute, but the statute also gave us the authority to temporarily freeze the number of aldermen and wards at our current level. So, the City Council passed an ordinance keeping the number of aldermen and wards at their current level. We will be faced with the same issue in 2020, and assuming we grow to above 20,000 residents by then, we will actually be faced with a choice of 5 wards and 10 aldermen or 7 wards and 14 aldermen. With home rule status, the City could authorize a referendum question to the voters to permanently set any number of wards and aldermen (4/8, 5/10, 4/4, 10/10, etc.). 4) Landlord-tenant issues a. Residents have previously asked us for crime-free housing ordinances, or assistance with landlord issues. As a non-home rule municipality, the City has almost no authority over landlord-tenant issues. As a home rule municipality, the City could pass standards and regulations for rental properties. This has been done in other municipalities to make sure landlords are registered in the City, and to enact standards on living conditions in a rental unit. Crime-free housing ordinances have also been used on behalf of landlords to easily evict bad tenants. 5) Reduced residential speed limit a. This authority is one of the most requested municipal ordinances by residents. We often receive complaints that cars are driving too fast through neighborhoods. We respond to those complaints with extra police presence in the area, speed trailers, and loaning speed guns to residents so they can see how fast cars are travelling. Under home rule-authority, the default residential speed limit in the City could be reduced from 30 mph to 25mph. 6) Have greater flexibility to enforce property maintenance costs on properties subject to a violation a. Any decision rendered by an administrative adjudication officer is as strong as a decision by a judge – which means the City could levy fines for mowing violations and then immediately lien the property. b. The maximum violation for a single citation is currently around $50,000 under non- home rule laws. As a home rule unit, we would be able to exceed that amount. This would be particularly helpful in cases where entire houses must be condemned and torn down (i.e. abandoned homes with mold issues). 7) Establish more flexible rules for administrative adjudication a. As a non-home rule unit, adjudication hearings must be between 30 and 40 days from the date the ticket was issued. As a home rule unit, we would be able to change that window to as low as 15 days from the date the ticket was issued. 8) Establish more flexible rules for purchase and sale of public property a. As a non-home rule municipality, the City can only sell property through an auction, request for bids, or through partnership with a broker. The City can only purchase property by having a public hearing, and then having the results published in the local newspaper twice after the approval of the ordinance. We have considered selling the old post office in the past, and have purchased the Betzweiser building in the past decade. Having home rule authority would allow us to lengthen or shorten the RFP window for the sale of property, or would allow us to consider different procedures for the sale (direct negotiations with multiple developers, etc.). For purchase of public property, the non-home rule requirement to publish the entire purchase ordinance after the ordinance is approved is archaic and expensive. The City could still publicize the property purchase through its website, press releases, or other methods. 9) Alternatives to Police and Fire Commissions a. While we have had no recent issues with hiring and firing authority with our Police and Fire Commissions, home rule municipalities will often set up a hiring process where the Police Chief is the final authority on hiring and firing, as opposed to the Police and Fire Commission. This is done primarily so that the Police Chief has control over his department, and can be held accountable for poor hires or firings. The other reason to consider this process is for expediency in hiring. The simple act of calling a meeting and then waiting for that meeting can add a few weeks to a hiring process. These few weeks can be the difference between hiring someone at the top of a list, and having those top candidates find employment elsewhere. 10) Zoning ordinances a. Exemption from the “Affordable Housing Planning and Appeal Act” which requires all local governmental bodies having zoning authority to provide at least 10% of their year-round housing units for affordable housing. The Act requires extensive research and planning, and entails such activities as conducting a survey of all housing units, identifying existing housing stock which is most appropriate for affordable housing, and creating a plan to convert and/or rehabilitate the housing for that use (think Comprehensive Plan). b. Greater flexibility with regards to procedural changes in our zoning ordinance, such as establishing additional recommending committee/boards, expanding powers granted to those committees/boards and approval processes. 11) Can opt out of unfunded state mandates a. For years, the state was known for passing unfunded mandates down to lower levels of government. Fortunately, they have greatly reduced the frequency of that practice in the past few years; unfortunately, they have moved on to diverting local revenues to state purposes. The most recent unfunded state mandates are listed below. If we were home rule, we could simply ignore the mandate. i. ADA Accessibility ii. Adoption of the Illinois Energy Efficient Building Act. In part required building department to began res-check reviews of all new residential commercial plans. Needed staff education and training. iii. Affordable Housing Act (discussed above). iv. AED’s at the concession stands and all recreation buildings 12) Broadly impose impact fees a. Non-home rule municipalities may enact impact fees as part of an annexation agreement, which is how the City’s current impact fees have been legal. Home rule municipalities may require impact fees outside of annexation agreements above what is authorized under 65 ILCS 5/11-12-5, as long as the fees are reasonable, specific and unique, proportional and have a direct connection to the development and the imposition to the public general health, safety, morals and welfare. A common example of home rule impact fees being a benefit to a municipality is on old undeveloped lots. Because home rule impact fees are applied to every vacant property in the City (and in some cases on tear downs), a developer that annexed in 1950 (before impact fees existed) would still be required to pay impact fees authorized in 2012. 13) Enact recall elections by ordinance a. In the past few years, home rule authority has been used to set up a recall election procedure in Buffalo Grove. The recall election was the first of its kind in Illinois, and articles are attached. This type of authority would be a welcome authority for voters and a noted safeguard for elected officials when we are discussing the benefits of expanded home rule authority. Issues to think about for residents concerned about home rule authority As many of the articles attached to this memo explain, much of the new authority granted under home rule status deals with finances. While people may initially associate this with increased revenues (i.e. raising taxes), studies have shown that municipalities will use the new power to shift the tax burden among groups in the City, or more often to broaden the tax base that is coming from non-residents. For example, if the City were to pass a $0.02 per gallon gasoline tax, some of that money would come from non-residents. If the annual total from that gas tax was $100,000 per year, the City could reduce property taxes by $100,000, reduce the garbage surcharge by $100,000 in total, or could cut the water infrastructure improvement and maintenance fee. In the example of the water fee, this would result in a billing cycle reduction from $16.50 to $13.75. While residents would still be paying some of the tax burden through the gasoline tax, non-residents would be too – which is not the case for the water infrastructure and maintenance fee. Other examples of revenue flexibility that may benefit Yorkville include the use of the hotel- motel tax for purposes other than tourism, and sales taxes on restaurant food and beverages While restaurant owners may not initially like this tax, they may appreciate their property taxes being reduced a proportionate amount. With two large regional recreation attractions, we do expect our restaurants and taverns to serve many visitors from out-of-town. 1) Issue general obligation bonds without a referendum a. General obligation bonds are debts issued by a municipality that are on the full faith and credit of all property owners in the City. They may be paid off by any municipal revenue source, but typically they are accompanied by a tax increase. As a non-home rule municipality, general obligation bonds may only be issued by referendum. As a home rule municipality, general obligation bonds may be issued by ordinance. The only general obligation bond that the City has authorized is for the library, which was approved by referendum. 2) Increase property taxes beyond the PTELL limits a. One of the most frequent concerns of residents is the elimination of the property tax cap. Under home rule authority, a municipality does not have to follow a property tax cap. However, as stated in the NIU studies, most home rule municipalities still follow the property tax cap either by policy or by law. This can be followed by policy each year by calculating the tax levy amount as if the City was still subject to the tax cap. In this case, the City simply levies an amount less than the theoretical tax cap. A tax cap can also be followed by law. In other words, a municipality could approve an ordinance saying that they will follow the tax cap every year, and then subject that law to a higher approval threshold to be over turned (i.e. ¾ majority). This ordinance would then be filed with the County Clerk, and they would continue to calculate the tax cap on our behalf each year. If home rule is ever approved for Yorkville, Mayor Golinski has stated that he intends to have an ordinance approved that implements the PTELL property tax cap. 3) Broad taxing authority a. As stated above, broad taxing authority is available to a municipality. Many will use this authority for hotel-motel taxes (that do not have to be spent on tourism), amusement taxes beyond 5%, gas taxes, food and beverage taxes (for dining out in restaurants), mandatory business licensing, real estate transfer taxes, wheel taxes, tobacco product taxes, and sales taxes in excess of the local 1% share. As a reminder, empirical evidence suggests that municipalities do not use this additional taxing authority to raise taxes – they usually try to shift the burden of taxation to non- residents. Recommendation Staff has attached a resolution for a November general election home rule question. Staff recommends approval of the resolution, but recognizes there will be major discussion on this matter. The deadline for the November ballot is mid-August, giving us four City Council meetings and two more Administration Committee meetings to discuss the matter. Municipal Handbook | 2011 13 CHAPTER 2 HOME RULE AND INTERGOVERNMENTAL COOPERATION I. WHAT DOES “HOME RULE” MEAN? “Home rule” gives local governments power to act autonomously. These grants are made either through state constitutions or state legislation. Most states have provisions for some form of home rule. Very simply stated, a non-home rule municipality must show a specific grant of legal authority in order to exercise a power while a home rule municipality may usually take an action unless it is specifically prohibited or “preempted.” II. LIFE BEFORE HOME RULE POWERS The 1870 Illinois Constitution made no provision for home rule. Thus, prior to the 1970 Illinois Constitution, municipalities could not exercise any powers except those granted by the General Assembly. This concept, known as “Dillon’s Rule,” was first expressed in an opinion by Iowa Supreme Court Judge John Forrest Dillon in 1868. Under the rule, local governmental bodies could exercise only those powers that were specifically granted to them by statute or necessarily implied from statutes or other grants of power. This was quite limiting since it rendered communities powerless to deal with new problems or regional concerns. Before municipalities could solve a particular problem, they needed to first decide whether they even had any authority to deal with the matter. III. THE BEGINNING OF HOME RULE POWERS Around 1900, as local governments became more complex, and as urbanization steadily transformed hamlets into metropolises, many states began giving “home rule” powers to their cities and villages. In Illinois, municipalities fought for home rule for more than 50 years before they succeeded. In the beginning of the struggle, smaller communities fought home rule because they 14 Municipal Handbook | 2011 feared it would be used by larger municipalities to achieve even greater power. Eventually, both small towns and the largest municipalities began to realize that the legislature could not meet each of their individual needs. Thus, the concept of home rule powers was drafted into the 1970 Illinois Constitution. On July 1, 1971, approximately 60 Illinois municipalities automatically achieved home rule. The 1970 Constitution freed home rule municipalities from having to hunt for authority for their each and every act. Instead, subject to certain limitations and restrictions, the municipal legislative body may act without relying on the General Assembly. This power pertaining to local affairs allows solutions to local problems to be fashioned by those closest to the problems rather than those sitting in Springfield. Hence, home rule may be thought of as the power to act without statutory authority. Since 1971, many municipalities have become home rule units, either through population growth or referendum. There are currently more than 200 home rule municipalities in Illinois. Many municipalities with populations under 5,000 have even become home rule units, including some with populations under 500. IV. HOW CAN A MUNICIPALITY OBTAIN HOME RULE STATUS? Municipalities with a population of at least 25,000 automatically have home rule powers. Smaller municipalities can achieve home rule status by the majority vote of their citizens at a local referendum.1 Cook County automatically achieved home rule upon the effective date of the constitution. No other county, to date, has by referendum voted to become a home rule unit. The referendum may be called or initiated either by a resolution of the governing body or by a petition signed by 10% of the number of registered voters in the governmental unit. If the referendum fails, a new vote may not be taken for 23 months.2 1 ILL. CONST. 1970 ART. VII, §6(a); 10 ILCS 5/28-7. 2 10 ILCS 5/28-7. Municipal Handbook | 2011 15 V. DOES EACH MUNICIPALITY THAT AUTOMATICALLY BECOMES HOME RULE THROUGH POPULATION GROWTH HAVE TO ACCEPT IT? Yes, but the municipality may still decide by referendum not to be a home rule municipality.3 An election to change from a home rule municipality to a non-home rule municipality may only be held once in every 47-month period.4 A municipality that becomes a home rule unit may decide to go very slowly on asserting its new powers or it may aggressively move to solve problems as they occur. Very few municipalities that have become home rule have rejected it. VI. WHAT ARE THE SPECIFIC HOME RULE POWERS GRANTED BY THE 1970 CONSTITUTION? Article VII, Section 6(a) provides, in part, that: A home rule unit may exercise any power and perform any function pertaining to its government and affairs including, but not limited to, the power to regulate for the protection of the public health, safety, morals and welfare; to license; to tax; and to incur debt. This provision unshackles home rule municipalities from being required to find legislative authorization for their every act. Further, every law that is enacted may not deny or limit home rule powers or functions unless there is specific language limiting or denying the power or function.5 If a home rule municipality is considering a matter involving its government and affairs, its officials will have the broadest power to deal with it, limited only by constitutional due process and equal protection requirements and preemption by the General Assembly. In addition, the General Assembly has provided that 3 ILL. CONST. 1970 ART. VII, §6(b). 4 10 ILCS 5/28-7. 5 5 ILCS 70/7. 16 Municipal Handbook | 2011 this power may be exercised notwithstanding the effects on competition, which lessens the exposure of municipalities to antitrust suits.6 The issue, therefore, becomes whether, in any given situation, the exercise of the power or the performance of the function pertains to the individual municipality’s government and affairs. Many powers and functions obviously relate to the government and affairs of the municipality alone. And, just as clearly, others do not. For instance, municipal actions that impact how other governmental entities are to function or attempt to modify the judicial system do not relate to that municipality alone. Thus, a home rule county could not pass an ordinance relating to the frequency of tax payments to all governments within the county7 and a city could not control the manner in which objections to the enforcement of its ordinances would be judicially reviewed,8 or affect the law on garnishments.9 A municipality could not pass an ordinance requiring courts to order a losing party in an ordinance enforcement case to pay the municipality’s legal fees.10 For situations in the gray area at the edge, the courts have established criteria to be used to determine the proper assignment of the power between the municipality and the state. Specifically, courts look to: (1) the nature and extent of the concern being addressed; (2) which units of government have the most vital interest in the solution of the concern addressed; and (3) the role traditionally played by local and statewide authorities in dealing with the concern.11 The court has applied these factors to uphold a municipality’s regulation of handgun registration and possession within its boundaries.12 On the other hand, a home rule unit may not 6 65 ILCS 5/1-1-10. 7 Bridgeman v. Korzen, 54 Ill. 2d 74 (1972). 8 Paper Supply Co. v. City of Chicago, 57 Ill. 2d 553 (1974). 9 McLorn v. East St. Louis, 105 Ill. App. 3d 148 (5th Dist. 1982). 10 Village of Glenview v. Zwick, 356 Ill. App. 3d 630 (1st Dist. 2005). 11 Kalodimos v. Village of Morton Grove, 103 Ill. 2d 483 (1984). 12 Id. Municipal Handbook | 2011 17 disregard the Prevailing Wage Act in awarding a contract because it is considered a matter of statewide interest rather than local concern.13 In addition, branch banking is a matter of statewide, and not local, concern.14 A home rule unit may frequently exercise powers concurrently with the state.15 A home rule government’s power to regulate for the protection of public safety includes the authority to enact ordinances which address matters already covered by state law as long as the legislature does not limit the power.16 Even comprehensive state regulation, when there is no express language of exclusive state control, will not be enough to deny home rule powers.17 An example of an area of concurrent authority is the area of liquor control, except that home rule municipalities may not lower the minimum drinking age.18 In the event of concurrent legislation, the court must enforce home rule ordinances, even if they are more stringent than state law.19 VII. IN WHICH AREAS MAY HOME RULE MUNICIPALITIES EXERCISE THEIR POWERS? A. Public Health, Safety, Morals and Welfare Unless specifically restricted by state law (for example, in the area of the age for consumption of alcoholic beverages)20 or other provisions of the constitution, a home rule municipality may pass ordinances regulating the areas of building, zoning, sanitation, nuisance, civil disturbance and all other matters of 13 People ex rel. Bernardi v. City of Highland Park, 121 Ill. 2d 1 (1988). 14 People ex rel. Lignoul v. City of Chicago, 67 Ill. 2d 480 (1977). 15 Carlson v. Briceland, 61 Ill. App. 3d 247 (1st Dist. 1978). 16 City of Chicago v. Powell, 315 Ill. App. 3d 1136 (1st Dist. 2000). 17 Village of Bolingbrook v. Citizens Utilities Co., 158 Ill. 2d 133 (1994). 18 235 ILCS 5/6 18; Sip and Save Liquors, Inc. v. Daley, 275 Ill. App. 3d 1009 (1st Dist. 1995). 19 People v. Jaudon, 307 Ill. App. 3d 427 (1st Dist. 1999). 20 235 ILCS 5/6-18 18 Municipal Handbook | 2011 public health, safety, morals and welfare.21 A home rule municipality may regulate the differential in price between self-service and full-service gasoline.22 A home rule unit may adopt regulations relating to contracts between landlord and tenant.23 Even in areas where partial preemption has taken place, home rule communities still have the power to supplement state law so long as the local ordinance does not seek to reduce state minimum standards or provides for a lesser penalty than state law imposes.24 Chicago was allowed to use its home rule powers to confiscate and destroy a firearm owned by a non-resident because this non-registered weapon had no protection under state law.25 B. Zoning and Subdivision In matters of zoning, subdivision control and planning, home rule municipalities may make procedural changes, as long as they meet the tests of due process, equal protection of the law and other constitutional guarantees.26 Municipalities possess broad basic zoning authority, which is only expanded by home rule powers. Home rule units may zone landfill sites as long as standards similar to those in state environmental law are utilized.27 Any extraterritorial jurisdiction for zoning still depends upon the grant of the powers contained in Division 13 of Article 11 of the Illinois Municipal Code. Extraterritorial subdivision control and planning is still subject to Division 12 of Article 11 of the Illinois Municipal Code.28 21 ILL. CONST. 1970 ART. 7, §6(a) 22 Midwest Petroleum Marketers Ass’n v. City of Chicago, 82 Ill. App. 3d 494 (1st Dist. 1980). 23 City of Evanston v. Create, 85 Ill. 2d 101 (1981). 24 City of Chicago v. Pollution Control Board, 59 Ill. 2d 484 (1974); Village of Park Forest v. Thomason, 145 Ill. App. 3d 327 (1st Dist. 1986). 25 City of Chicago v. Taylor, 332 Ill. App. 3d (1st Dist. 2002). 26 Cain v. American National Bank and Trust Co., 26 Ill. App. 3d 574 (1st Dist. 1975). 27 County of Cook v. Sexton, 86 Ill. App. 3d 673 (1st Dist. 1980). 28 City of Carbondale v. Van Natta, 61 Ill. 2d 483 (1975). Municipal Handbook | 2011 19 C. Personnel A home rule municipality may extend the period of probation for employees to achieve full or limited tenure rights otherwise provided by the statute.29 A home rule community may elect to combine its police and fire departments,30 or to grant its police chief the power to discharge a probationary police officer,31 and may require its police officers to participate in the police pension fund as a condition of employment.32 It may also adopt procedures different from those established in the state statutes for the discipline, discharge or promotion of personnel.33 It may, for example, pass an ordinance granting to the police chief, rather than the board of fire and police commissioners, the power to make temporary appointments.34 D. Enforcement of Zoning, Building and Related Codes on Other Governmental Bodies Other public bodies are not exempt from a home rule municipality’s zoning ordinances or codes relating to subdivision drainage and parking requirements.35 A governmental body, the territory of which is located within a municipality, must also comply with a home rule unit’s applicable building codes.36 29 Scott v. City of Rockford, 66 Ill. App. 3d 338 (1978). 30 Village of Rosemont v. Mathias, 109 Ill. App. 3d 894 (1st Dist. 1982). 31 Cheek v. Dye, 108 Ill. App. 3d 711 (4th Dist. 1982). 32 Sanders v. City of Springfield, 130 Ill. App. 3d 490 (4th Dist. 1985). 33 Messina v. City of Chicago, 145 Ill. App. 3d 549 (1st Dist. 1986); Mandarino v. Village of Lombard, 92 Ill. App. 3d 78 (2d Dist. 1980); Resman v. Personnel Board of the City of Chicago, 96 Ill. App. 3d 919 (1st Dist. 1981); Hoffman v. Board of Fire and Police Commissioners of the City of Peoria, 86 Ill. App. 3d 505 (3d Dist. 1980); Kadzielawski v. Board of Fire and Police Commissioners of Skokie, 194 Ill. App. 3d 676 (1st Dist. 1990). 34 Kotte v. Normal Board of Fire and Police Commissioners, 269 Ill. App. 3d 517 (4th Dist. 1995). 35 Wilmette Park District v. Village of Wilmette, 112 Ill. 2d 6 (1986). 36 Village of Swansea v. County of St. Clair, 45 Ill. App. 3d 184 (5th Dist. 1977); Lake County Public Building Commission v. City of Waukegan, 273 Ill. App. 3d 15 (2d Dist. 1995). 20 Municipal Handbook | 2011 Thus, building and related codes would apply to park districts, sanitary districts, counties and other public bodies. These public bodies (except for school districts which are covered by a statewide code) would be required to obtain building permits at the established fees and to build in compliance with the codes. However, it is unclear as to whether a home rule municipality may use its ordinances to prevent construction of facilities by a governmental body where the structure to be built is central to the operation of the task given by statute to the other governmental body. Home rule units may also not block the operation of the facilities of regional governments.37 The appellate court held that a home rule unit may not subject the Board of Trustees of University of Illinois, an arm and instrumentality of the state, to its building, health and safety ordinances.38 A home rule unit may exercise the power of eminent domain in an area not established by the legislature, but the enactment may be overturned if it is vague or overbroad.39 E. Taxation Home rule municipalities have a broad general power to tax. Except where restricted by statute (to date, the tax cap does not apply to the tax levy of home rule communities), a home rule municipality may impose any kind of taxes it wishes—property taxes, certain sales and use taxes, inheritance taxes, motor vehicle taxes, tobacco products taxes, hotel/motel taxes, per capita head taxes, leasing taxes, admission taxes, wheel taxes, gasoline taxes and amusement taxes, provided that such taxes are not based on or measured by income, earnings, or occupations, or pre-empted by state legislation. The Illinois Constitution, at Article VII, Section 6, gives to home rule units of government the power to impose taxes measured by income or earnings or upon occupations only as granted by state statute. 37 City of Evanston v. Regional Transportation Authority, 202 Ill. App. 3d 265 (1st Dist. 1990). 38 Board of Trustees of University of Illinois, v. City of Chicago, 317 Ill. App. 3d 569 (1st Dist. 2000). 39 City of Wheaton v. Sandberg, 215 Ill. App. 3d 220 (2d Dist. 1991). Municipal Handbook | 2011 21 However, the Chicago service tax ordinance was declared invalid.40 In addition, a home rule tax on utility services was an improper tax on services rather than a tax on tangible goods.41 Moreover, successful home rule taxes will place the incident of the tax on the purchaser, but require the seller-business owner to account for the collection and turnover of the tax proceeds to the municipality.42 However, when a court finds that too many legal responsibilities and obligations have been placed on a person providing a service, a home rule tax ordinance may be found unconstitutional even if it contains a declaration that the tax is on the purchaser of the service.43 If taxes are levied carefully and precisely on the incidence of the activity or transaction rather than on the seller, they will likely be declared valid. A motel tax, for example, is proper if it is paid by the guest on the privilege or incidence of renting the room rather than on the gross receipts or activity of the motel owner.44 The Illinois Supreme Court also upheld a tax on the sale of packaged alcoholic beverages by a home rule county,45 a municipal employee head tax payable by the employer,46 a municipal admissions tax as applied to horse racing events,47 and a municipal amusement tax even when collected against a park district.48 Similarly, the Court upheld a City of Chicago tax on boats moored in harbors operated by the Chicago Park District.49 40 Commercial National Bank of Chicago v. Chicago, 89 Ill. 2d 45 (1983). 41 Waukegan Community Unit School District No. 60 v. City of Waukegan, 95 Ill. 2d 244 (1982). 42 Bloom v. Korshak, 52 Ill. 2d 56 (1972). 43 Commercial National Bank v. City of Chicago, 89 Ill. 2d 45 (1981). 44 Marcus Corp. v. Village of South Holland, 120 Ill. App. 3d 300 (1st Dist. 1983). 45 Mulligan v. Dunne, 61 Ill. 2d 544 (1975). 46 Paper Supply Co. v. City of Chicago, 57 Ill. 2d 553 (1974). 47 Town of Cicero v. Fox Valley Trotting Club, 65 Ill. 2d 10 (1976). 48 Board of Education, School District 150 v. City of Peoria, 76 Ill. 2d 469 (1979). 49 Chicago Park District v. City of Chicago, 111 Ill. 2d 7 (1986). 22 Municipal Handbook | 2011 This broad taxing power may be limited or denied only by a three-fifths vote of each House of the General Assembly.50 An example of this expanded power is that home rule municipalities may levy a tax for library purposes different in amount from that recommended by the library board or in an amount greater than permitted by statute.51 The courts will not review whether the tax levy of a home rule municipality is justified because the power to limit such taxes resides in the General Assembly, which in this case had not acted to limit the taxing power. The cases which limited the power of a government to tax when it had a surplus of funds do not apply in home rule units. The issue is political, not legal.52 The power to impose an income tax is treated separately in the local government article of the Illinois Constitution, which makes it clear that the General Assembly may authorize a municipal income tax.53 However, until the General Assembly authorizes such a tax, home rule municipalities have no power to levy an income tax. Even with broad home rule tax powers, a community may take an action which requires other governments to carry out its goal. The courts may find this to be overreaching. So, the courts found an attempt by a home rule community to extend the time for the passage of the annual appropriation ordinance to be invalid because this act could cause serious problems for the county clerk in the timely determination of rates and for the county collector in the orderly collection of taxes.54 Home rule cities and counties may each tax the same event or transaction. The Illinois Supreme Court has held that a Cook County tax upon the sale of motor vehicles was valid within a 50 ILL. CONST. 1970 ART. VII, §6(g). 51 City of Rockford v. Gill, 75 Ill. 2d 334 (1979). 52 Trust No. 1105 v. People ex rel. Little, 328 Ill. App. 3d (4th Dist. 2002). 53 ILL. CONST. 1970 ART. VII, §6(e)(2). 54 In re Application of Anderson, 194 Ill. App. 3d 414 (2d Dist. 1990). Municipal Handbook | 2011 23 home rule municipality which imposed its own tax on such a sale.55 F. Elections Court decisions have indicated that home rule communities may have certain powers regarding elections governing purely local issues. For example, a home rule municipality may choose, by referendum, to have nonpartisan elections,56 to change the clerk from an appointive to elective office or to change the number of trustees and terms of office.57 A home rule municipality may enact an ordinance providing for the recall of elected officials, but neither home rule nor non-home rule units may use referenda to adopt recall procedures under Article VII of the Illinois Constitution.58 A home rule unit may also hold a referendum to provide for runoff elections, but the proposition must clarify the procedure and include the dates for the runoffs and the number of candidates to participate.59 In 2005, the Attorney General opined that a home rule municipality may by referendum choose to elect its officers via cumulative voting or by instant run-off voting.60 G. Finance In financial matters relating to the expenditure of its funds, a home rule municipality need not be bound by state law requiring prior appropriation.61 55 City of Evanston v. County of Cook, 53 Ill. 2d 312 (1972). 56 Boytor v. City of Aurora, 81 Ill. 2d 308 (1980). 57 Clarke v. Village of Arlington Heights, 57 Ill. 2d 50 (1974); Brown v. Perkins, 706 F.Supp. 633 (N.D. Ill. 1989). 58 Williamson v. Doyle, 103 Ill. App. 3d 770 (1st Dist. 1981). 59 Leck v. Michaelson, 111 Ill. 2d 523 (1986). 60 ILL. ATT’Y GEN. OP. NO. 05-007. 61 City of Burbank v. Illinois State Labor Relations Bd., 185 Ill. App. 3d 997 (1st Dist. 1989). 24 Municipal Handbook | 2011 H. Special Assessments Home rule municipalities have full power to levy special assessments in order to make local improvements. The General Assembly never may take away this power, except by constitutional amendment.62 Under the 1870 Constitution, a municipality could levy special assessments only as authorized by the General Assembly. Moreover, under the 1970 Constitution, home rule municipalities may exercise their special assessment power jointly with other local governments. I. Special Service Area Tax The 1970 Constitution grants all municipalities, home rule and non-home rule, the power to levy or impose additional taxes and to incur debt to finance special services, such as street lights, paving and sewers, in certain areas within the municipality.63 In the past, by reason of the tax uniformity requirement, all the taxpayers of a municipality were required to pay for a new project financed by general taxation, even if it served only a limited area of the municipality. The Illinois Supreme Court has held, however, that no property taxes may be levied to support such projects without specific enabling legislation.64 Such legislation was then passed and is in effect.65 A home rule community may also elect to exempt certain property within a special service area from tax otherwise payable.66 A home rule unit may extend a special service area tax based on a standard other than assessed value but it may not force a county to collect this tax and must do so itself.67 62 ILL. CONST. 1970 ART. VII, §6(l). 63 Coryn v. City of Moline, 71 Ill. 2d 194 (1978); Sweis v. City of Chicago, 142 Ill. App. 3d 643 (1st Dist. 1986). 64 Oak Park Federal Sav. and Loan Ass'n v. Village of Oak Park, 54 Ill.2d 200 (1973); See also, ILL. ATT’Y GEN. OP. NO. S-951 (1975). 65 35 ILCS 200/27-5, et seq. 66 Elgin National Bank v. Rowcliff, 109 Ill. App. 3d 719 (2d Dist. 1982). 67 County of Will v. Village of Rockdale, 226 Ill. App. 3d 634 (3d Dist. 1992). Municipal Handbook | 2011 25 J. Debt The 1970 Constitution vastly liberalized local debt provisions. The 1870 Constitution had a rigid debt incurring limit of 5% of the assessed valuation of local property. Revenue bonds were not subject to that limit. The constitution establishes separate rules for debt payable from property taxes and debt payable from other sources, such as revenue from a utility, corporate funds, and taxes other than property taxes. A home rule municipality begins with the unlimited power to incur debt payable from property taxes. The General Assembly may limit this power by establishing statutory debt limits and referendum requirements for bonded debt payable from ad valorem (imposed at a percentage rate against the value of the item taxed) property taxes. However, the General Assembly may never set limits lower than: (1) 3% of the assessed property valuation if the municipality has 500,000 people or more; (2) 1% of the assessed property valuation if the municipality has more than 25,000 people but less than 500,000; (3) ½% of the assessed property valuation if the municipality has 25,000 people or fewer.68 The sale of such non-referendum debt may be authorized by the passage of an ordinance enacted by the corporate authorities. Since the passage of the constitution, no statutory limits have been imposed upon the debt incurring powers of home rule units. Laws presently in force which allow the establishment of tax caps throughout the state do not limit home rule debt. The Illinois Supreme Court has approved the sale of general obligation bonds payable from property taxes by a home rule 68 ILL. CONST. 1970 ART. VII, §6(k). 26 Municipal Handbook | 2011 unit without the necessity of referendum approval.69 The court also has authorized the use of general obligation bonds to fund land acquisition and other costs in a municipally created commercial urban development program.70 The only restriction on home rule debt is the requirement that debt payable from property taxes must mature within 40 years.71 This is a distinct improvement over the 20-year limit contained in the 1870 Constitution. At the same time, a home rule municipality possesses the unlimited power to incur debt payable from sources other than property taxes. This means that, if a home rule municipality wants to secure its debt by sales tax receipts, revenue bond receipts, corporate fund payments, or from any source other than property tax receipts, there is no constitutional limit on the amount of debt the municipality may incur. The General Assembly, by three-fifths vote of each House, may limit the amount of such debt. This special majority requirement for preemption gives to home rule municipalities substantial protection against interference by the General Assembly. On the other hand, the General Assembly intended this as a check against possible abuse of power by municipalities. Of course, the ability to sell bonds in an unlimited amount is not the same thing as having the money in hand. Market forces will determine whether a municipality will be able to raise money through the sale of bonds. K. Internal Organization All municipalities have the power, subject to approval by a referendum, to adopt, alter or repeal those forms of government provided by law. All municipalities, by referendum approval or as established by statute, may provide for their officers, their manner of selection, and their terms.72 This later provision will 69 Kanellos v. County of Cook, 53 Ill. 2d 161 (1972). 70 People ex rel. City of Urbana v. Paley, 68 Ill. 2d 62 (1977). 71 ILL. CONST. 1970 ART. VII, §6(d). 72 ILL. CONST. 1970 ART. VII, §6(f). Municipal Handbook | 2011 27 allow experimentation, with voter approval, in the basic rules by which elective officers are chosen. In the case of Clarke v. Village of Arlington Heights,73 the Illinois Supreme Court upheld the actions taken by Arlington Heights in increasing the size of its legislative body and providing for the office of the clerk to be appointive.74 The village took these actions only after a proposition authorizing such changes had been approved by the electors. While, in the Clarke case, a referendum was required, it is now clear that, with regard to all officers whose positions are not an integral part of the form or structure of government, a home rule municipality may alter such positions merely by ordinance.75 In the absence of a successful referendum, home rule powers may not be used to diminish the power of elected officials in such a direct manner as to shift the checks and balances written into each form of government authorized by statute. Thus, the legislative body in a home rule municipality may not take the power of appointing officers away from the mayor by seeking to convert these offices into employments which would be filled by the legislative body.76 A commission form municipality, though home rule, may not deprive a commissioner of the power to hire and fire departmental employees and transfer that power to others without referendum approval.77 For the same reasons, an attempt to adopt an ordinance to change the vote necessary to override a veto by the president of the county board in a home rule county was found to be an attempt to alter the form of government without the required referendum.78 The court also 73 Clarke v. Village of Arlington Heights, 57 Ill. 2d 50 (1974). 74 See also, Brown v. Perkins, 706 F.Supp. 633 (N.D. Ill. 1989) (reduced terms of Trustees by referendum). 75 See e.g., Paglini v. Police Board of City of Chicago, 61 Ill. 2d 233 (1975) (change in disciplinary hearing procedures for police); Peters v. City of Springfield, 57 Ill. 2d 142 (1974) (changing mandatory retirement age); Stryker v. Oak Park, 62 Ill. 2d 523 (1976) (changes in composition of board of fire and police commissioners). 76 Pechous v. Slawko, 64 Ill. 2d 576 (1976). 77 Marshall v. City of Chicago Heights, 59 Ill. App. 3d 986 (1st Dist. 1978). 78 Dunne v. County of Cook, 123 Ill. App. 3d 468 (1st Dist. 1984). 28 Municipal Handbook | 2011 found that an ordinance which attempted to add a third commissioner to the county board of tax appeals, stagger terms, and change the manner of election was an illegal attempt to alter the board without the required referendum.79 However, a home rule municipality may change its rules of order to require a different vote to pass a particular matter than that required by state law.80 VIII. HOME RULE REFERENDA Home rule referenda generally succeed when: (1) the officials can point to some specific reason why the increased powers would be beneficial to the community; (2) the public trusts its government; and (3) the residents have been educated and informed about the reasons why their leaders seek home rule powers. In one municipality which achieved home rule by referendum, the issue was the ability to sell long-term bonds in order to buy a large park site. In other communities, the issue has been the ability to regulate and tax a local amusement. Where the community has no central goal in mind, critics have often convinced voters that home rule is synonymous with higher taxes. Actually, real estate taxes tend to decrease or grow at a slower pace in home rule communities because home rule communities can tap other sources of governmental funding besides real estate taxation. Often the funding source is one which directs new taxes to businesses or industries which are major users of municipal services. IX. HOW DO MUNICIPALITIES EXERCISE THEIR HOME RULE POWERS? Home rule municipalities retain the powers subject to the limitations of existing Illinois law. To exercise home rule powers, a municipality must take some affirmative action. Thus, while a home rule municipality may license general contractors, that power will only spring to life if it passes a local ordinance so 79 Chicago Bar Association v. County of Cook, 124 Ill. App. 3d 355 (1st Dist. 1984). 80 Allen v. County of Cook, 65 Ill. 2d 281 (1976). Municipal Handbook | 2011 29 providing. On the other hand, even if a home rule municipality took no new action, its licensing of restaurants authorized by existing state law would still be valid. An ordinance need not specify that it is enacted pursuant to home rule powers. Any time a home rule municipality adopts an ordinance that is contrary to a non-preempted substantive statute or to a non-preempted statutory procedural rule, the action itself will be considered an exercise of home rule powers.81 Thus, the passage of ordinances which did not receive the number of votes required by state statutes or which would have been defective for another technical reason, was still held valid.82 Interestingly, if a home rule unit repeals an ordinance which conflicts with state law, the state law automatically and once again applies to the matter.83 While a home rule unit may exercise its expanded powers by actions other than ordinances,84 it has not yet been determined whether the community must specifically pass an ordinance to override a state law which would otherwise bar the validity of its acts. In one case, a county awarded health care contracts without competitive bidding, and the court allowed the practice without any apparent local ordinance modifying the provisions of the state statutes.85 In another case, the court found a home rule community’s contract was invalid because the city had failed to pass any ordinance reversing the statutory requirement of a prior appropriation.86 For that reason, it may be wise, though not required, to indicate that an effort is being made to change state law. Some communities do this by indicating in ordinances that 81 Messina v. City of Chicago, 145 Ill. App. 3d 549 (1st Dist. 1986). 82 Scandroli v. City of Rockford, 86 Ill. App. 3d 999 (2d Dist. 1980); Thompson v. Cook County, 96 Ill. App. 3d 561 (1st Dist. 1981); City of Rockford v. Suski, 90 Ill. App. 3d 681 (2d Dist. 1980). 83 Provenzano v. City of Des Plaines, 256 Ill. App. 3d 458 (1st Dist. 1993). 84 Beneficial Development Corporation v. City of Highland Park, 161 Ill. 2d 321 (1994). 85 American Health Care Providers v. County of Cook, 265 Ill. App. 3d 919 (1st Dist. 1994). 86 Nielsen Massey Vanillas, Inc. v. Waukegan, 276 Ill. App. 3d 146 (2d Dist. 1995). 30 Municipal Handbook | 2011 the enactment is being passed by the municipality “in the exercise of its home rule powers.” Home rule municipalities may also impose fines greater than the state statutory limit. Home rule municipalities may imprison offenders for up to six months. If a municipality, however, enacts ordinances that have imprisonment as one of the penalties, the police and prosecutor will be held to higher levels of proof and constitutional safeguards than would be the case if a fine alone were involved. X. HOW DOES THE LEGISLATURE LIMIT OR REMOVE POWERS FROM HOME RULE UNITS? The state may limit or remove some powers by preempting them. If the state does not exercise a power which is exercised by a home rule municipality, the General Assembly may limit or eliminate (preempt) such power only by a vote of three-fifths of each House. The General Assembly may limit or deny the taxing power only by a three-fifths vote of each House.87 In addition, the General Assembly may provide for the exclusive exercise by the state of any power of a home rule unit other than a taxing power or special service tax by a simple majority vote of each House.88 The state has preempted various home rule powers, including specified licensing powers, power over pensions and traffic regulations. It has made home rule units subject to the minimum standards of the Open Meetings Act and the law in relation to notices89 and has made home rule units subject to the authority of the Regional Transit Authority, which operates in northern Illinois. Certain powers relating to human rights legislation may also have been preempted.90 The General Assembly has further declared that the provisions of the Public Labor Relations Act91 87 ILL. CONST. 1970 ART. VII, §6(g). 88 ILL. CONST. 1970 ART. VII, §6(h). 89 5 ILCS 120/6; 715 ILCS 5/10. 90 Hutchcraft Van Service v. Urbana Human Relations Commission, 104 Ill. App. 3d 817 (4th Dist. 1982). 91 5 ILCS 315/1, et seq. Municipal Handbook | 2011 31 are the exclusive exercise by the state of powers and functions which might otherwise be exercised by home rule units.92 The Illinois Municipal League and other organizations continue to resist preemptive legislation because the concept of home rule is to allow local problems to be freely solved with local solutions. XI. ARE THE POWERS OF A HOME RULE UNIT UNLIMITED IF THE LEGISLATURE DOES NOT PREEMPT THE POWER? No. Home rule units are still subject to all of the restrictions contained in the federal constitution and the state constitution. In addition, in certain cases the courts have held that even without specific statutory preemption, the acts of home rule units fall outside of the “government and affairs” of a local governmental body or are areas of traditional state control. For example, the City of Chicago was not permitted to use its home rule powers to impose building, safety, and health ordinances on the Trustees of the University of Illinois.93 But the North Shore Sanitary District was required to follow the City of Waukegan’s zoning ordinance because there was no statutory preemption.94 XII. WHAT CAN A MUNICIPALITY DO IF IT NO LONGER WANTS TO BE A HOME RULE UNIT? A municipality may cease to be a home rule unit through a referendum. If the municipality reverts to non-home rule status, it does not affect the validity of actions taken while it was a home rule unit. Bonds issued and contracts which were entered into under home rule remain valid for their terms and taxes may be levied to fund those obligations.95 92 5 ILCS 315/15(c). 93 Board of Trustees v. City of Chicago, 317 Ill. App. 3d (1st Dist. 2000). 94 City of Waukegan v. Illinois Environmental Protection Agency, 339 Ill. App. 3d (2d Dist. 2003). 95 Royal Liquor Mart, Inc. v. City of Rockford, 133 Ill. App. 3d 868 (2d Dist. 1985). 32 Municipal Handbook | 2011 XIII. WHAT HAPPENS IF A MUNICIPALITY’S POPULATION DECREASES BELOW 25,000? If a municipality which is a home rule unit by reason of having a population of over 25,000 decreases in population to 25,000 or less, the municipality continues to be a home rule unit until it elects by referendum not to be one. Unless a referendum on the question has been held within two calendar years preceding the determination of the population loss, the clerk must certify the question for submission to the voters at the next general election following such a determination.96 XIV. LIBERAL CONSTRUCTION OF HOME RULE POWERS Courts must construe grants of home rule powers liberally.97 Previously, where a municipality had only those powers which were specifically granted to it by statute, such powers were narrowly construed by the courts (Dillon’s Rule). Thus, if a statute allowed a municipality to license dogs, the municipality could license dogs, but could not necessarily license all other animals based only on this one statutory grant of authority. Now, home rule municipalities may license dogs, cats, monkeys, and anything else within its “government and affairs” unless the state specifically preempts or restricts this power. XV. WHAT HAPPENS IF THERE IS A CONFLICT BETWEEN A HOME RULE COUNTY ORDINANCE AND A MUNICIPAL ORDINANCE? If a conflict exists, the municipal ordinance prevails within its jurisdiction. In a case involving a tax imposed on the sale of motor vehicles, the Illinois Supreme Court has held that no conflict exists and that both taxes are valid.98 While double 96 65 ILCS 5/1-1-9. 97 ILL. CONST. 1970 ART. VII, §6(m). 98 City of Evanston v. County of Cook, 53 Ill. 2d 312 (1972). Municipal Handbook | 2011 33 taxation does not cause a conflict, a true impasse (height of a fence, number of liquor licenses, etc.) would be resolved in favor of the municipality. XVI. WHAT POWERS DO NON-HOME RULE MUNICIPALITIES HAVE? Non-home rule municipalities will continue to be governed by authority they are given in the state statutes. Some of those powers include: (1) The power to make local improvements by special assessment, which may be exercised jointly with other municipalities, counties and special districts authorized to make local improvements by statute. The power to enter into joint assessments may not be removed by the General Assembly. (2) The power to adopt, alter or repeal their forms of government from among those forms provided by statute, if their citizens approve the change by referendum. Since this language is identical to that accorded to home rule communities, there are now substantial changes which could be considered by non-home rule communities. For example, such a community could approve an appointed clerk and modifications in the composition of its legislative body.99 (3) The power to conduct a referendum regarding officers who are central to its form of government, to set the salaries of its officers and to determine the manner of their selection and terms. A referendum may also be held to provide for nonpartisan elections.100 The General Assembly may not remove this power. 99 Clarke v. Village of Arlington Heights, 57 Ill. 2d 50 (1974). 100 Ill. Att’y Gen. Op. No. 85-017. 34 Municipal Handbook | 2011 (4) The power to incur debt in any amount and in any manner allowed by the legislature. However, debt limits for non-home rule municipalities are subject to statutory enactment and may be changed more easily as conditions demand. The non-home rule debt limit is 8.625% of the municipality’s assessed valuation.101 (5) Municipalities also are able to extend debt payments for debts payable from property taxes over a 40-year period.102 XVII. INTERGOVERNMENTAL COOPERATION The Illinois Constitution grants very broad powers to all local governments, including school districts, to cooperate with each other, with the State of Illinois, other states, the federal government, and private parties to provide public services.103 Intergovernmental cooperation permits one entity, which may not possess the legal authority to do something, to exercise the powers of another public entity to accomplish the task. For example, if a non-home rule city desired to cooperate with another entity to provide services for children with special needs (special schools, teachers, buses, etc.), it could cooperate with a home rule city, another non-home rule municipality, any county, any school district, the State of Illinois or the federal government. It also could enter into an agreement with another state to share facilities and it could cooperate with a private institution for children with special needs in the area. Intergovernmental agreements may be for multi-year terms. Public entities in Illinois are generally responsible for developing, promoting, and maintaining services and benefits for residents and the general public without adequate financial sources. Illinois municipalities have recognized that by banding together to supply essential governmental services they may 101 65 ILCS 5/8-5-1. 102 ILL. CONST. 1970 ART. VII, §6(d). 103 ILL. CONST. 1970 ART. VII, §10. Municipal Handbook | 2011 35 retain a high level of performance while controlling ever escalating costs. Intergovernmental cooperation is both a constitutional and statutory grant of authority and is available to all units of local government. The Illinois Constitution Article VII, Section 10 allows that: Units of local government and school districts may contract or otherwise associate among themselves, with the state, with other states and their units of local government and school districts and with the United States to obtain or share services and to exercise, combine, or transfer any power or function in any manner not prohibited by law or by ordinance. Units of local government and school districts may contract as otherwise associated with individuals, associations and corporations in any manner not prohibited by law or by ordinance.104 The Intergovernmental Cooperation Act105 supplements the provisions of Section 10 of Article VII. For example, while the Illinois Constitution does not authorize state agencies to engage in intergovernmental activities, the Act clearly authorizes intergovernmental activity by “any agency of the state government.”106 The Act also makes clear that it “is not a prohibition on the contractual and associational powers granted by Section 10 of Article VII of the Constitution.”107 Sections 3 and 5 of the Intergovernmental Cooperation Act108 allow for agreement between public agencies to perform any governmental service or activity that they are authorized to conduct. This power to enter into intergovernmental agreements endures unless it is withdrawn by statute or local ordinance. 104 ILL. CONST. 1970 ART. VII, §10. 105 5 ILCS 220/1, et seq. 106 5 ILCS 220/2. 107 5 ILCS 220/7. 108 5 ILCS 220/3, 5 ILCS 220/5. 36 Municipal Handbook | 2011 Intergovernmental cooperation may and should take many forms of cooperative efforts such as sharing facilities, sharing costs of equipment and forming self-insurance pools. Intergovernmental cooperation is limited only by the municipality’s creativity and leadership. When used effectively, intergovernmental cooperation enables local governments to function more efficiently. It is noteworthy to emphasize that governmental agreements are not exclusively limited to engagements between local governmental units. Cooperative agreements may include, as previously noted, private individuals, associations and even for-profit entities. Many lawyers believe, however, that to bring in private partners there must be more than one government involved in the agreement. Other examples include police and fire mutual aid agreements, agreements for the joint use of recreational areas, the serving of special populations for recreational services, street maintenance agreements, intergovernmental land use plans, solid waste water and disposal, as well as the provision of Lake Michigan water to various communities locally south and west of Chicago. Both home rule and non-home rule municipalities have used the intergovernmental cooperation section of the 1970 Constitution to overcome a lack of available and affordable insurance. Ancel Glink has worked with municipalities and other governmental bodies to produce many intergovernmental self-insurance pools. The Illinois Supreme Court commented on the efficiency of the use of this form of constitutionally authorized intergovernmental cooperation in the case of Antiporek v. Village of Hillside.109 Other examples of the productive use of intergovernmental cooperation include police and fire mutual aid agreements, agreements for the joint use of recreational areas, street maintenance agreements, intergovernmental land use plans and agreements in the area of solid waste treatment and disposal. A. Nature of Cooperation Intergovernmental cooperation should begin with extensive discussions and negotiations among all participating parties. 109 Antiporek v. Village of Hillside, 114 Ill. 2d 246 (1986). Municipal Handbook | 2011 37 Typically, these discussions emanate from problem areas or lack of funds to accomplish either mandated or targeted services to residents. If used effectively, intergovernmental cooperation enables municipalities to function even more efficiently and provide those services which they could not otherwise afford. The beginning of the process should include an identification of the problem that needs to be solved, as well as a review of those governmental entities which may assist your government or share the same types of problems or issues. Before any such agreement may go into effect, it must be approved in identical form by each participating party and is usually committed to written form. A unit of local government generally approves the agreement or contract by passing an ordinance or resolution. The ordinance or resolution should cite that it is being passed pursuant to the constitution and statutory authority to participate in intergovernmental cooperation. The language may include the source of the government’s power to participate in the cooperative agreement. Where the cooperative effort is intended to be of long standing duration and governed by a separate permanent board of directors, the participating parties should strongly consider establishing permanent governing bylaws to facilitate the effective operation of the intergovernmental agency. To minimize potential liability or future litigation costs, the contracting parties should consult with an attorney before entering into any formal written agreement or contract. B. Examples of Intergovernmental Agreements Examples of some intergovernmental agreements are the following: (1) Recreation: Establishing joint recreational services for the disabled. (2) Financing: General obligation bonds by a home rule municipality for use by a school district to purchase an obsolete library building. The library used the money to help a new library at another location which enhanced the village’s plan for its downtown 38 Municipal Handbook | 2011 area. The remaining dollars of the bond issues were used to remodel the old library as a new headquarters for the school district. The school district entered into a long-term lease under which the rent would pay all the principal and interest on the bonds. Without the help of the home rule power and the Intergovernmental Cooperation Act, neither the municipality, the library, nor the school district could have financed these improvements alone. (3) Property Purchases: Various school districts, park districts and villages have cooperated in the purchase of derelict buildings or public buildings which are no longer of use or have asbestos or other environmental problems associated with the structures. The sharing of the purchase of the property may ensure additional open space for a community as well as cooperative and utilitarian use of parcels of property or structures for general purposes. (4) Shared Facilities: Construction of buildings for joint or shared governmental use. Intergovernmental agreements may also be used to create cooperative construction financing and long-term maintenance and sharing of facilities. Shared facilities between park districts and school districts, and between park districts and villages, are common. (5) Infrastructure Need: There are several multi- jurisdictional agreements to provide Lake Michigan water to communities to the west and north of Chicago. The Central Lake County Joint Action Water Agency, the DuPage Water Commission and the Northwest Suburban Joint Action Water Agency are examples of these types of multi-jurisdictional cooperative agreements. (6) Revenue Sharing: The sharing of revenue from casino profits. Additionally, a recent appellate court opinion upheld an intergovernmental agreement where the revenues from a municipality’s real estate Municipal Handbook | 2011 39 transfer tax were forwarded to the school district to supplement its operating revenue.110 (7) Economic Development: Joint public and private partnership in the creation of residential and commercial development in blighted areas. Many communities suffering from a lack of revenue from their downtown areas are turning to private developers to partner with their city or village and other governments to develop an economic plan for a downtown area or blighted area. For example, a city may, by its eminent domain powers, take property, raze buildings and make condemned land available to private developers for residential and commercial use. Such a project allows a larger tax base and additional taxes over the long-term for the city or village and benefits to other participating governments. (8) Transportation: The Mid-American Intermodal Authority Port District is a cooperative effort of 11 Illinois counties that want to increase economic development in shipping along the Illinois and Missouri rivers. There are virtually hundreds of intergovernmental agreements currently in effect serving the constituents and residents of the State of Illinois. Some court decisions have addressed issues related to intergovernmental agreements. In County of Wabash v. Partee,111 there was a suit brought against a county, city and various officials, which involved a case where the sewage treatment was allegedly blocked from plaintiff’s land development. The city and county had the authority to enter into an intergovernmental agreement whereby the city and county exchanged jurisdiction of certain property in order that the county could proceed to complete a county highway and thus the county had authority to 110 Rajterowski v. City of Sycamore, 2010 WL 4380288 (2d Dist. 2010). 111 County of Wabash v. Partee, 241 Ill. App. 3d 59 (5th Dist. 1993). 40 Municipal Handbook | 2011 proceed with condemnation. In Village of Oak Lawn v. Commonwealth Edison Company,112 the court stated that the village could pass an ordinance requiring the utility to bear the necessary expense of temporary relocation of its electric transmission lines to permit construction of the relief sewer designed to prevent flooding in that village and neighboring communities. It was found that such an agreement clearly benefited the health and welfare of the citizenry.113 Although a majority of intergovernmental cooperation agreements have been successful, there are exceptions. In E&E Heating, Inc. v. Pollution Control Board,114 the court found that the county board may not transfer its obligations to decide on landfill applications to a unit of local government pursuant to the state constitution provision nor could such a transfer be made under the Intergovernmental Cooperation Act, which appeared to limit it to joint exercises or activities and not outright transfers of power. In Village of Elmwood Park v. Forest Preserve Dist. Of Cook County,115 the court held that the Intergovernmental Cooperation Act “was intended to encourage rather than enforce cooperation....” The court reviewed legislative history and found that while the Act allowed “intergovernmental cooperation in certain circumstances,” it did not compel cooperation.116 The cooperation of governmental entities was voluntary and not obligatory.117 112 Village of Oak Lawn v. Commonwealth Edison Company, 163 Ill. App. 3d 457 (1st Dist. 1987). 113 Id. 114 E&E Heating, Inc. v. Pollution Control Board, 116 Ill. App. 3d 586 (2nd Dist. 1983), aff’d 107 Ill. 2d 33 (1985). 115 Village of Elmwood Park v. Forest Preserve Dist. Of Cook County, 21 Ill. App. 3d 597 (1st Dist. 1974). 116 Id. 21 Ill. App. 3d at 600. 117 Id. V o L . 2, No . 3 AU G U S T 20 0 2 po l i c y p r o J i l e s 2 o S [ I ’ n h t : s N o r t h e r n Il l i n o i s U n i v e r s i t y T h e Us e s o f H o m e R u l e Wi t h S p e c i a l is s u e : E m p h a s i s on T a x a t i o n Ja m e s M. Ba n o v e t z an d Th o m a s W Ke l l y Pu b l i c de b a t e co n t i n u e s in Il l i n o i s ov e r wh a t as pr o b a b l y th e s i n g l e mo s t si g n i l i c a n i ch a n g e in Il l i n o i s la w ma d e wh e n th e s1 a t e s p r e s e n t co n s t i t u t i o n we n t in t o eF f i c t in 19 7 1 At is s u e is wh e t h e r or no t th e co n s t i t u t i o n ’ s ho m e ru l e pr o v i s i o n s g a v e in d i v i d u a l ci t i e s to o mu c h po w e r . es p e c i a l l y to o mu c h p o w e r to ta x . A ju s t co m p l e t e d su r v e y , sp o n s o r e d jo i n t l y by th e Il l i n o i s Mu n i c i p a l Le a g u e an d th e il l i n o i s Ci t y i C o u n t y Ma n a g e m e n t As s o c i a t i o n , o i l e r s ne w in s i g h t in t o th e wa y ho m e ru l e go v e r n m e n t s us e th e i r ho m e ru l e po w e r s . Al l Il l i n o i s ’ ho m e ru l e m u n i c i p a l i t i e s we r e as k e d ho w th e y we r e us i n g ho m e ru l e po w e r s . Ta b l e I di v i d e s ho m e ru l e co m m u n i t i e s in t o si x gr o u p s ba s e d on po p u l a t i o n si z e an d ge o g r a p h i c lo c a t i o n , sh o w s ho w ma n y ho m e ru l e co m m u n i t i e s ar e in ea c h gr o u p , an d th e nu m b e r an d pe r c e n t a g e of re s p o n d e n t s fr o m ea c h o f th e si x ca t e g o r i e s . ta b l e o n e H o m e R u l e S u r v e y P a r t i c i p a t i o n , 2 0 0 2 Lo c a t i o n & Si z e of M u n i c i p a l i t y Co o k Co . ov e r 25 , 0 0 0 po p . Co o k Co . un d e r 25 . 0 0 0 po p . Co l l a r Co . ov e r 25 , 0 0 0 po p . Co l l a r Co . un d e r 25 , 0 0 0 po p . Ou t s t a t e Co . ov e r 25 , 0 0 0 po p . Ou t s t a t e Co . un d e r 25 . 0 0 0 po p . To t a l # h o m e Ru I e * 3132251519 14 5 # Re s p o n d i n g % R e s p o n d i n g 211515813 II$3 68476053684857 * As o f N o c e m h e r 1. 20 0 0 , ex c / i n l i n g Co o k Qo u n O an d th e CTh a! Ch i c a g o . Th e ov e r a l l re s p o n s e ra t e fo r th e la r g e s t co m m u n i t i e s , th o s e ov e r 25 . 0 0 0 p o p u la t i o n , wa s 05 pe r ce n t : th e re s p o n s e ra t e fo r th e ( ) ho m e ru l e co m m u n i t i e s un d e r 25 . 0 0 0 . ea c h of wh i c h ad o p t e d ho m e ru l e by re f e r e n d u m , wa s 49 pe r c e n t . La r g e r co m m u n i t i e s ma k e th e mo s t in t e n s i v e us e o f ho m e ru l e po w e r s : th e s e ar e th e sa m e co m m u n i t i e s th a t ha d th e hi g h e s t pa r t i c i p a t i o n ra t e in th e su r v e y . Th e De b a t e : S H o m e ru l e gi v e s ci t i e s th e p o w e r to so l v e lo c a l p r o b l e m s . (S u p p o r t e r s ) S H o m e ru l e gi v e s ci t i e s to o m u c h po w e r , es p e c i a l l y to o m u c h p o w e r to ta L (O p p o n e n t s ) T h e F i n d i n g s : • H o m e r u l e ta x e s re d u c e c i t i e s ’ re l i a n c e on th e p r o p e r t y ta x • C i t i e s u s e h o m e r u l e to r e s p o n d to qu a l i t y o f li f e c o n c e r n s . • L i t t l e vo t e r op p o s i t i o n to h o m e r u l e wa s r e p o r t e d in h o m e ru l e ci t i e s . 2 po l ic y p r o f i l e s CE N ’ F E R FO R G O V E R N M E N T A L S T u r n E s 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 W h a t di d t h e su r v e y fi n d ? Ih e su r t cy hi u n d th a t th e fr e q u e n c y an d br e a d t h i f ’ ho m e ru l e us e in c r e a s e d si g n i h c a n i l v ri so m e m i p o r t a n i c a t e g u ri e s an d ch a n g e d li t t l e in o t h e r ca t e g o r i e s du r i n g th e ye a r s si n c e si m i l a r su r v e y s e r e co n d u c t e d in I 98 3 an d I 98 6 . ) Se e .1 . l3 a n o v e t z an d T. Ke l t y , H o m e Ru l e in Il l u u ) I s : Im a g e ti i i u i Rc a / i t t ( S a n g a m o n St a t e Ll n i v e r s i t v : Il h , i o t c Is s u e s , I98 7 . ) Ta b l e 2 su m m a r i z e s th e fi n d i n g s fr o m th e 20 0 2 su r v e y an d co m p a r e s th e m to th e I98 3 - 8 6 su r v e y s . Se v e r a l si g n i f i c a n t ch a n g e s oc c u r r e d be t w e e n I 98 6 an d 20 0 2 , Fi r s t an d fo r e m o s t , o f co u r s e , is a ve r y si g n i f i c a n t in c r e a s e in th e us e of ’ h o m e ru l e ta x i n g l ) o \ i ’ • O f e q u a l si g n i f i c a n c e is an ev e n sh a r p e r de c l i n e in th e us e of ho m e ru l e po w e r s to bo r r o w m o n e y . W h i l e th e fi r s t wi l l su g g e s t to so m e o b s e r v e r s th a t ho m e ru l e go v e r n m e n t s ar e m i s u s i n g fi n a n c i a l po w e r s . th e se c o n d di r e c t l y co u n t e r m a n d s th a t co n c l u s i o n . Ot h e r si g n i f i c a n t ch a n g e s ar e fb u n d in th e in c r e a s e d us e o f ho m e ru l e po w e r s to bu y . se l l , or le a s e pr o p e r t y an d to le v y hi g h e r sa l e s ta x e s . Bu t th e r e wa s li t t l e si g n i f i c a n t ch a n g e in th e fr e q u e n c y wi t h wh i c h ho m e ru l e po w e r s we r e us e d to en g a g e in re g u l a t o r y ac t i v i t i e s , to ut i l i z e in t e r g o s - . er n m e n t a l ag r e e m e n t s . to ch a n g e th e st r u c t u r e o f go v e m m e m . or to ex t e n d pr o p e r t y ta x e s be y o n d st a t u t o r y li m i t s . Ec o n o m i c de v e l o p m e n t us e s we i - e no t ca t e g o r i z e d as su c h in 19 8 3 - 8 6 . bu t th e su r v e y re s u l t s di d re p o r t th a t th e va r i e t y o us e s lu m p e d in t o th i s ca t e g o r y ma d e t on e of t h e mo s t fr e q u e n t us e s of ’ h o n i e ru l e po w e r s at th a t ti m e an d it . al o n g wi t h ho m e ru l e ta x a t i o n , re m a i n s on e of ’ th e mo s t fr e q u e n t us e s of ’ ho m e po w e r s . ta b l e t w o U s e s o f H o m e R u l e P o w e r s Ec o n o m i c De v e l o p m e n t Le v y ta x e s b a s e d on ho m e ru l e p o w e r s R e g u l a t i o n Re d u c e th e co s t o f bo r r o w e d mo n e y Bu y , se l l , or le a s e pr o p e r t y R e g u l a t o r y Li c e n s i n g In t e r g o v e r n m e n t a l A g r e e m e n t s Ch a n g e st r u c t u r e o f go v e r n m e n t Ex c e e d Ta x Ca p s Ex t e n d pr o p e r t y ta x be y o n d st a t u t o r y li m i t s i ’ l l / i ’ / N ) i s t ’ I ’ S D o e s n ’ t t h e su r v e y ju s t i f y op p o n e n t s ’ fe a r s ab o u t ho m e ru l e an d hi g h e r ta x a t i o n ? Th e su r v e y fo u n d th a t ho m e ru l e ci t i e s an d vi l l a g e s ar e cl e a r l y ma k i n g s i g n i f i ca n t us e o f th e i r p o w e r to le v y ta x e s no t a \ a i l a h l e to no n - h o m e ru l e g o v e r n me n t s . Ta b l e 3 (o n pa g e 3) re p o r t s th e su r v e y ’ s fi n d i n g s re g a r d i n g th e ho m e ru l e ta x e s cu r r e n t l y be i n g le v i e d . Cl e a r l y , ta x a t i o n ha s be c o m e a ma j o r us e o f ho m e ru l e po w e r s du r i n g th e pa s t 20 ye a r s . Th i s fi n d i n g ra i s e s th e qu e s t i o n o f w h e t h e r h o m e ru l e ta x po w e r s ar e he m g ab u s e d or us e d ex c e s s i v e l y . ‘l ’ h r e e ot h e r is s u e s nm s t he co n s i d e r e d to an s w e r th a t qu e s t i o n : I I on wh o m is th e bu r d e n o f th i s ad d i t i o n a l ta x a t i o n fa l l i n g (i . e . . ar e th e ta x e s be i n g pa i d by th e sa m e or d i f f e r e n t pe o p l e ) . (2 ) ar e th e s e ne w ta x e s be i n g us e d to re d u c e , ho l d do w n , or re p l a c e ot h e r . m o r e on e r o u s ta x e s , an d (3 ) is th e to t a l ta x bu r d e n in ho m e ru l e c o m m u n i t i e s h e a v i e r , m o r e o p p r e s s i v e , an d r e p u g n a n t to lo c a l ta x p a y e r s ’ ? Th e th i r d qu e s t i o n is th e ha r d e s t of ’ th e th r e e to an s w e r . Di f f e r e n t ci t i e s an d v i l l a g e s pr o v i d e d i f f e r e n t se r v i c e s , M o s t p r o v i d e ba s i c p o l i c e , ti r e . ro a d s . an d z o n i n g se r v i c e s , b u t th e r e ai ’ e g r e a t va r i a t i o n s in th e pr o v i s i o n o f su c h se r v i c e s as a m b u l a n c e , pa r k . wa t e r . s e w e r , so l i d wa s t e d i s p o s a l . st o r m w a t e r c o l l e c t i o n an d d i s p o s a l . l a n n i n . e c o n o m i c d e v e l o p m e n t , an d o t h e r se r v i c e s . Ev e n in th e co m m o n se r v i c e s . th e r e is gr e a t va r i a t i o n : u h u e al l c o m m u n i t i e s pr o v i d e ro a d s , f i r cx — F u n c t i o n 1 9 8 3 - 8 6 2 0 0 2 * C o m m u n i t i e s re p o r t i n g 10 5 or 95 % 83 or 57 % (C o l u m n s sh o w pe r c e n t a g e of r e s p o n d e n t s us i n g ho m e ru l e O W C t S fo r th e fu n c t i o n ) * * 83 57 83 72 78 90 74 43 73 61 55 58 52 30 29 N A * * * 22 16 18 * t. i s i e d in or d e r o f fr e q u e n c y o f u s e * * No t ta b u l a t e d , bu t in c i d e n c e o f us e a s s e c o n d o u t s t o i n c u r r i n g de b t Th e r e we r e no ta x ca p s in t 9 5 3 8 6 . \ o i e : Ih e lo w e r w r v e i p u i ’ n c i p a ! i o n i n c 0 u 2 ni l ? i u . w sO i i i i ’ ui / l o t i o n in th e pe r i c f l i a g L ’ s b r th a t i e a r ci n c c th e nu l / i t r i l i o f th e n o n ’ p a l ’ l u i p a n z s i i e , ’ e ; n a I I o I n n h i i n i O e s wh i c h , i n ie n e r a I , ma k e ,n m h le s s us e of hm o n e C E r [ E R FO R G o v E R N M E N T A L . S r u D I E s 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 po l ic y p r o f i ? e s 3 am p l e . no t al l pr o s id e an d ni a i n t a i u cu r b s . gu t t e r s , an d si d e w a l k s . Fu r t h e r . vo t e r s n so m e co m m Un ti e s \v a n I hi g h e r se r v i c e le v e l s th a n do vo t e r s in ot h e r c o m m u n i t i e s . Be c a u s e o f su c h m e a s u r e m e n t pr o b l e m s . th e su r v e y di d no t at t e m p t to co m p a r e ei t h e r to t a l ta x le v i e s or co s t s o f go v e r n m e n t in ho m e ru l e an d no n — h o m e ru l e ci t i e s . Th e su r v e y di d , ho w e v e r , ga t h e r da t a to an s w e r th e fi r s t tw o qu e s t i o n s an d it di d ga t h e r in f b n i i a t i o n on vo t e r re s p o n s e to lo c a l us e o f ho m e ru l e po w e r s . Fh i s in f o r m a t i o n is pr o v i d e d in th e re s t of th i s re p o r t . Do n ’ t lo c a l re s i d e n t s ha v e to pa y al l t h e ho m e ru l e ta x e s ? Lo c a l re s i d e n t s pa y al l th e ho m e ru l e ta x e s le v i e d on ac t i v i t i e s in wh i c h th e y en g a g e . To th e ex t e n t th a t th e y h o p in ta b l e t h r e e Us e o f H o m e R u l e T a x i n g P o w e r , 20 0 2 K i n d of T a x A d d i t i o n a l re t a i l sa l e s ta x e s * Ho t e l - m o t e l ta x Re a l es t a t e tr a n s f e r ta x Sa l e s ta x on re s t a u r a n t fo o d & be v e r a g e s G a s o l i n e ta x A m u s e m e n t ta x Wh e e l ta x Re t a i l sa l e o f ne w m o t o r ve h i c l e s ta x L s e o f Na t u r a l Ga s Ot h e r N u m b e r r e p o r t i n g n o t us i n g an y ho m e ru l e ta x th e i r ho m e co m m u n i t y . th e y pa y th e ad d e d sa l e s ta x e s th a t ma y be im p o s e d by th e i r co m m u n i t y . If th e y re n t ho t e l an d mo t e l ro o m s in th e i r ho m e co m n i u n i t y , th e y \m l l al s o pa y th o s e ta x e s . Bu t no n — r e s i d e n t s al s o pa y a si g n i fl c a n t pe r c e n t a g e o f su c h ta x e s . A cl o s e r lo o k at th e ta x e s li s t e d in Ta b l e 3 il l re v e a l th a t , o f th e ni n e ta x e s (e x c l u d i n g “o t h e r ” ) li s t e d th e r e . on l y tw o , th e wh e e l ta x an d th e ta x on th e us e of na t u r a l ga s , ar e le v i e d en t i r e l y up o n re s i d e n t s or bu s i n e s s e s in th e c o m m u ni t y . Th e ot h e r se v e n ta x e s fa l l on no n - re s i d e n t s as we l l as re s i d e n t s . By us i n g th e s e ta x e s , ho m e ru l e go u’ e r n n e n ts r e d u c e 1/ I c ’ p e r c e n t a g e of th e lo c a l ta x /u r d e i i be i n g p a i d by lo c a l ta x p a y e r s . Th e C i t y of M o u n t Ve r n o n of f e r s a ea s e in po i n t . Wh e n th e ci t y wa s fa c e d wi t h th e ne e d to ex p a n d it s se w a g e pl a n t . th e ci t y ’ s 53 60 . 9 5 9 . 7 31 35 . 6 22 25 . 3 15 17 . 2 12 13 . 8 7 8. 0 2. 3 2. 3 4 4. 6 14 16 . 1 le a d e r s h i p of f e r e d vo t e r s a ch o i c e . Wi t h o u t ho m e ru l e po \ v e r s . th e c i t wo u l d ha v e to le v y hi g h e r pr o p e r t y ta x e s or a ne w ta x on ut i l i t i e s to pa y tb r th e se w a g e pl a n t ex p a n s i o n . Ei t h e r ta x wo u l d ha v e be e n pa i d ex c l u s i v e l y by lo c a l ta x p a y e r s . bu t if th e vo t e r s ga v e th e ci t y ho m e ru l e po w e r s . th e of f i c i a l s pr o m i s e d to le v y a hi g h e r sa l e s ta x to pa y fo r th e p l a n t s ex p a n s i o n . Si n c e th e ci t y ha d a la r g e sh o p p i n g ma l l wh i c h dr e w c u s t o m er s fr o m a 50 — m i l e ra d i u s ou t s i d e th e co m m u n i t y . th e us e o f sa l e s ta x e s to pa y fo r th e ex p a n s i o n wo u l d me a n th a t sh o p p e r s fr o m ou t s i d e th e ci t y wo u l d pa y a po r t i o n o f th e co s t . Fa c e d wi t h th a t ch o i c e , th e vo t e r s , by a 3- 2 ma r g i n , ga v e Mo u n t Ve r n o n ho m e ru l e au t h o r i t y , So m e o f th e “o t h e r ” ta x e s al s o fa l l on no n - r e s i d e n t s . Th e Vi l l a g e o f Be d f o r d Pa r k , fo r ex a m p l e . ha s a la r g e st o n e qu a r r y in s i d e it s co r p o r a t e li m i t s . Th e vi l l a g e us e s it s ho m e ru l e po w e r s to le v y a ta x on th e mi n i n g an d re m o v a l o f th e st o n e . En o u g h re v e n u e s ar e pr o d u c e d fr o m th e ta x so th a t th e vi l l a g e do e s no t ha v e to le v y a pr o p e r t y ta x to fi n a n c e vi l l a g e op e r a t i o n s an d se r v i c e s , Th e pr i n c i p a l ta x e s le v i e d by no n - h o m e ru l e co m m u n i t i e s (t a x e s on pr o p e r t y . ut i l i t y bi l l s , an d au t o ow n e r s h i p ) fa l l ex c l u s i v e l y on re s i d e n t s . Pe r h a p s fo r th i s re a s o n , on l y on e o f th e s e ho m e ru l e ta x e s — th e re a l es t a t e tr a n s f e r ta x ha s be e n st r o n g l y op p o s e d by lo c a l re s i d e n t s . Th a t op p o s i t i o n re s u l t e d in th e pa s s a g e o f a ne w st a t e la w re q u i r i n g lo c a l vo t e r ap p r o v a l in a re f e r e n d u m be f o r e an y ne w re a l es t a t e tr a n s f e r ta x co u l d be im p o s e d by a ho m e ru l e c o m m u n i t . Th u s , si u T e t d a t a s u g g e s t th a t ho m e ru l e la x po w e r s ha v e ,‘ e d o m i n a n t / v No . of M u n i c i p a l i t i e s U s i n g It % o f T o t a l S c e ih e Ii o , i o n if a 1 e s ft f l i ’ S JO ? f i i i r i i u i OX J ? l U i U i i i o f l of th i i Ii ? ? ? ? 4 po l ic y p r o f i l e s C E N T E R FO R G O V E R N M E N T A L S r u I N E s N o r t h e r n I H i n o i s U n i v e r s i t y I l i / 1 1’ ’ \I i ! / I 1 I ) L ) I I 1 0 h I (1 / iI i & / r u IL I V / I I I ( l ( I I to ,i L , n r f l v i ( 1 e / n c , Jo [b & \ I L ’ / I I i / n i t i/ i f s is u , i / r u / i l i S t ’ / L 5 5 5 ) 1 5 f / I s / ( 1 ( ( I I ( ( I ( (i f i / i ( ‘ / 0 ( s/ I is / S / / 1 / Iv ’ l I )I , is I I s ’ x l s / c ) i l s . Do e s ho m e ru l e re s u l t in ex c e s s i v e im p o s i t i o n of sa l e s ta x e s ? As Ta b l e 3 re p o r t s . 61 pe r c e n t of ho m e ru l e co m m u n i t i e s le v y sa l e s ta x e s ov e r an d ab o v e th e on e pe r c e n t ra t e al l o w e d by la w to al l mu n i c i p a l an d co u n t y go v e r n m e n t s in th e st a t e . Th e 9X S - t 6 su r v e y fo u n d th a t on l y fl v c pe r c e n t o f ho m e ru l e co m m u n i t i e s le v i e d ho m e ru l e sa l e s ta x e s at th a t ti m e . Th u s , th e si n g l e bi g g e s t ch a n g e in th e us e o f ho m e ru l e po w e r s be t w e e n th e 19 8 3 - 8 6 su r v e y s an d th e 20 0 2 su r v e y wa s in th e m u c h mo r e fr e q u e n t us e o f sa l e s ta x a t i o n to hn i i n c e lo c a l go v e r n m e n t o p e r a t i o n s . In t e r e s t i n g l y , th i s in c r e a s e d us e o f sa l e s ta x e s ca m e in la r g e pa r t as a re s u l t of a la w pa s s e d by th e Il l i n o i s le g i s l a t u r e in 19 9 2 pr o h i b i t i n g ho m e ru l e re t a i l sa l e s ta x e s . To re p l a c e su c h ta x e s , th e st a t e ga v e ho m e ru l e co m m u n i t i e s au t h o r i t y to in c r e a s e th e lo c a l op t i o n co m p o n e n t o f th e st a t e re t a i l sa l e s ta x (t e c h n i c a l l y ca l l e d a re t a i l oc c u p a t i o n ta x ) fr o m th e on e pe r c e n t au t h o r i z e d fo r al l ci t i e s an d co u n t i e s to as mu c h as 2. 5 pe r c e i i t . Be c a u s e th i s ne w an a n g e m e n t ga v e ho m e ru l e go v e r n m e n t s th e fr e e d o m to l e v hi g h e r sa l e s ta x e s wi t h o u t ha \ i n g to in c u r an y co l l e c t i o n co s t s . th e us e o f ho m e ru l e sa l e s ta x e s in c r e a s e d ra p i d l y th e r e a ft e r . In pa r t . to o . ho m e ru l e go v e r n n i e i i t s tu r n e d to th e us e o f sa l e s ta x e s be c a u s e th e r e is li t t l e ev i d e n c e of si g n i f i c a n t es . \ \ h u L \ (i c i l e c . 5 u ai L i o i e su g g e s t s t h a t ot c r s su p p o r t ho m e ru l e ii pa r t P u s / / i / O ’ o f tl t c ho m e ru l e sa l e s tu . x op t i o n . Fl i c bu s n i c s s co m m u n i t y in Sy c a m o r e . Il l mo i s . fo r ex a m p l e , ur g e d th e cI t y co u n c i l to as k vo t e r s li a r ho m e ru l e ap p r o v a l so th e ci t y ’ co u l d le v y hi g h e r sa l e s ta x e s ra t h e r th a n in c r e a s e pr o p e r t y ta x e s to fl n a n c e ne e d e d mu n i c i p a l im p r o v e m e n t s . Sa l e s ta x e s al s o pr o v i d e a wa y of fu n d i n g lo c a l se r v i c e s th a t ts vi e w e d as le s s pa i n f u l th a n hi g h e r pr o p e r t y ta x e s . Th i s wa s th e ca s e in Mo u n t ‘v e r n o n . Ot h e r co m m u n i t i e s do th i s in di f f e r e n t fa s h i o n s . C a r h o n d a l e . fo r ex a m p l e de d i c a t e d a pa i l o f it s ho m e ru l e sa l e s ta x re v e n u e s to pa v ! n g fo r th e co n s t r u c t i o n of a ne w hi g h sc h o o l . Ei g h t y — t h r e e pe r c e n t o f Bl o o m i n g d a l e vo t e r s , in an ad v is o r v r c f r e n d u n i . ap p r o v e d th e \ il l a g e ’ s pl a n to us e hi g h e r sa l e s ta x e s to pu r c h a s e an d pr e s e r v e op e n sp a c e in th e co m m u n i t y . De s p i t e su c h ev i d e n c e , ho w e v e r , if sa l e s an d ot h e r ho m e ru l e ta x e s ar e ac c o m p a n i e d by la r g e in c r e a s e s in pr o p e r t y ta x e s , th e n th e y co u l d fa i r l y be ch a l l e n g e d as a b u s i \ e. If no t , su c h a ch a r g e wo u l d be ha r d to su s t a i n . Mo r e to th e po i n t , it is no t sa l e s an d ho m e ru l e ta x e s . hu t ra t h e r th e po t e n t i a l mi s u s e or ab u s e of th e pr o p e r t y ta x . th a t ha s co n c e r n e d ho m e ru l e op p o n e n t s . So do ho m e ru l e co m m u n i t i e s le v y hi g h e r pr o p e r t y ta x e s ? Th e su r v e y ev i d e n c e re l a t i n g to th i s qu e s t i o n is mi x e d . So m e ev i d e n c e (s e e Ta b l e 2) in d i c a t e s th a t so n i c ho m e ru l e co m m u n i t i e s do us e ho m e ru l e po w e r s sa l ho m e ru l e c o i n n u n i t i c s cs p r o p e r t . ta x e s ut ex c e s s o f th e st a t u t o r y li n t u s th a t ss ou l d ap p l s to th e m i f th e \ di d lo t ha s c ho m e ru l e po w e r s . an d pe r c e n t o f th e c o m m u n i t i e s re p o r t e d th a t th e y ha s e . in o n e o r m o r e y e a r s . es ed pr o p e r t y t a x i n c r e a s e s th a t e x c e e d e d th e ta x ca p li m i t a t i o n s wh i c h ap p l i e d to no n — h o m e ru l e co m m u n i t i e s in th o s e ye a r s . E3 u t th e r e is al s o ev i d e n c e th a t ho m e ru l e co m m u n i t i e s , as a gr o u p . re l y le s s on p r o p e r t ta x e s ba r lo c a l re v e n u e s th a n do no n — h o m e ru l e c i t i e s a n d vi l l a g e s . In o i l i e r wo r d s , th e . v i i r r e y b o n d .S ’ l I / I / ) ( ) r I J o r th e c o n t e n i j o l i th a t ho m e n i / c ‘ 1 0 / 1 - p r o p e r i i ’ l o v e s a r e un / e l y u s e d t o /1 0 / L I do w i i o r i c c / u s e p r o p e r i v (a x 1e v / u . s . l a b l e 4. fo r ex a m p l e . pr o v i d e s st i r s cv da t a sv h i c h su g g e s t s th a t ho m e ru l e co m m u n i t i e s , as a gr o u p an d ss he n di v i d e d by po p u l a t i o n si z e an d lo c a t i o n . re l y le s s he a v i l y on pr o p e r t y ta x e s fo r th e i r re v e n u e th a n do no n — h o m e ru l e co m m u n i t i e s . Th i s is tr u e ev e n fo r co r n m L i n i t i e s wh i c h le v y ta x e s in ex c e s s o f ap p l i c a b l e ta x ca p s . Th e da t a in th e ta b l e co m p a r e s th e pe r c e n t a g e o f to t a l mu n i c i p a l re v e n u e s de r i v e d fr o m p r o p er t y ta x e s by ’ ho m e ru l e co m m u n i t i e s wi t h th e pe r c e n t a g e fo r al l Il l i n o i s ci t i e s . vi l l a g e s , an d in c o r p o r a t e d to w n s . Tw o qu a l i f i c a t i o n s mu s t he ma d e wh e n in t e i - p r e t i n g th e da t a in Ta b l e 4 (o n pa g e s : • Wh i l e on l y 44 f u o f th e h o m e ru l e co m m u n i t i e s re s p o n d e d to th i s p r of th e su r v e y . ma k u i g an y d e t h i it / i ’ s ’ co n c l u s i o n s di f f i c u l t to re a c h , th e da t a co l l e c t e d of f e r s no s I i p p o r i fo r th e n o t i o n th a t h o t n e ru l e vo t e r op p o s i t i o n to hi g h e r sa l e s ta x to le v y h i g h e r pr o p e r t y ta x e s : 18 pe r c e n t eo t n m u t i i t i e s , ot i av e r a g e or in CE N ’ F E R FO R Go v E R N M E N T A L S’ r u D l E s N o r t h e r n H l i n o i s U n i v e r s i t y po l ic y p r o f i ? e s 5 ne u e i ; i L ar e pa s i n e pr o p e r t y ; I \ bu r d e n s hi g h e r il u m th o s e im p o s e d in no n - h o m e ru l e eo n i i i i u n h t i e s iw h i e h ma k e up th e er e a i e s i pa r t it ih e st a t e ’ S id e a er a e ’ e f a m u n i c i p a l i t i e s > . • Al l el s e be i n g eq u a l , ho m e ru l e e o m m u i u t es sh o u l d sh o w a h i g h e r th a n av e r a g e le v e l o f de p e n d e n c e on pr o p e r t y ta x a t i o n . No r m a l l y , th e co s t of g o v e r n m e n t , on a to t a l an d pe r ca p i t a ba s i s . il l he hi g h e r in la r g e r co m m n r n t i e s . Si n c e al l bu t on e ot Il l i n o i s ci t i e s ov e r 25 . 0 0 0 po p u l a t i o n ha v e ho m e ru l e po w e r s an d hi g h e r co s t s , an d si n c e th e sm a l l e s t Il l i n o i s ci t i e s an d vi l l a g e s ar e pr e d o m i n a n t l y no n — h o m e ru l e wi t h lo w e r co s t s . ho m e ru l e co m m u n i t i e s sh o u l d sh o \ \ hi g h e r de p e n d e n c e on pr o p e r l y ta x e s . Th i s su r v e y pr o v i d e s ev i d e n c e ‘s hi c h su g g e s t s th a t th e y do no t . Th a t 11 li n o i s ho m e ru l e ci t i e s a p p e a r to el y le s s on pr o p e r t y ta x e s is no t be c a u s e su c h ci t i e s co s t le s s to go v e r n an d se r v e , hu t m o r e Ii ke l v be c a u s e th e s ar e ab l e to us e ot h e r ki n d s o f ta x e s — es p e c i a l l y ta x e s pa i d in pa r t by no n — r e s i d e n t s — to re d u c e th e i r de p e n d e n c e on pr o p e r t y ta x e s . It is mo s t li k e l y , fo r ex a m p l e . th a t th e re l a t i \ el y lo w pe r c e n t a g e of to t a l re v e n u e s de r i v e d by ho m e ru l e co m m u n i t i e s fr o m pr o p e r t y ta x e s is re l a t e d to th e w i d e s p r e a d us e o f th e sa l e s ta x as an al t e r n a t e re v e n u e so u r c e in th o s e co m m u n i t i e s . Gi v e n th e s e co n s i d e r a t i o n s , th e mo s t re a s o n a b l e co n c l u s i o n is th a t (I ) h o m e ru l e go v e r n m e n t s , on av e r a g e , do no t hn a n c e a hi g h e r pe r c e n t a g e o f th e i r co s t s us i n g p r o p e r r ta x e s . bu t ra t h e r th a t 2) th e y do a be t t e r jo b of sp r e a d i n g th e i r ta x bu r d e n s am o n g a va r i e t y o f ta x e s le s s on e r o u s to lo c a l ta x p a y e r s . ta b l e / o u r C a t e g o r y Co o k ( o u n t v ’ 25 .C 0 0 Co o k Co u n t y >2 5 , 0 0 0 Co l l a r Co u n t i e s < 2 5 . 0 0 0 Co l l a r Co u n t i e s >2 5 , 0 0 0 Ou t s t a t e < 2 5 . 0 0 0 Ou t s t a t e >2 5 . 0 0 0 St a t e w i d e Av e r a g e * * ta b l e / l y e C o m m u n i t i e s N u m b e r No n - H o m e Ru l e 10 4 Ho m e Ru l e 13 4 Ar e th e su r v e y fi n d i n g s co n s i s t e n t wi t h ot h e r pu b l i s h e d re s e a r c h ? On l y on e ot h e r st u d y , pu b l i s h e d in th e ,J O I I F ’ I l t I / of Pi t h / i c E c o n o m i c s , ha s an a l y z e d th e ef f e c t of ho m e ru l e on pr o p e r t y ta x in c r e a s e s . In th a t st u d y , su m m a r i z e d in Ta b l e 5. R. F. Dy e an d T. \l c G u i r e to u n d th a t mu n i c i p a l pr o p e r t y ta x e s m Il l i n o i s a e in c r e a s e d m o r e ra p i d l y in no n — h o m e ru l e co m m u n i t i e s th a n in h o m e ru l e co m m u n i t i e s . Ev e n wh e n th e ef f e c t s o f Al l H o m e R u l e T a x i n g P r o p e r t y O v e r S t a t u t o r y L i m i t s 18 % 23 ° / a 18 % * l3 ° / o 11 0 / 0 15 % * 15 % 16 % 10 % * 26 % th e ta x ca p ar e ta k e n in t o co n s i d e r a t i o n . Dy e an d Mc G u i r e di d no t fi n d th e ra t e o f in c r e a s e in pr o p e r t y ta x e s be t w e e n h o m e ru l e an d no n — h o m e ru l e co m m u n i t i e s to be si g n i f i c a n t l y di f f e r e n t . Wh a t th e n ca n be sa i d ab o u t th e re l a t i o n s h i p be t w e e n ho m e ru l e an d ta x e s ? 17 i a l c i ‘c c c’ [ c e Ji o t t i e c i t / c l i a r ac c o i n p / i s h e d fo r I l l i n o i s ci t i e s a n d ti / / a g e s , it ha s ni a n a g e d to s p r e a d to e M u n i c i p a l R e l i a n c e on P r o p e r t y T a x e s : P e r c e n t a g e o f T o t a l M u n i c i p a l R e v e n u e s D e r i v e d f r o m P r o p e r t y T a x e s * l a o fe w :a s e c /0 1 ’ va l i d .v i a t i s t i c a l co m p a r i s o n * * So o n C: St a t e w i d e Su m m o n o f M u n i c i p a l Fi n a n c e s . / 1) 9 6 , Re p o r t of th e Co m p t r o l l e r Ge n e r a l of Il l i n o i s \o r e : /) o i a l i o n : cu r i e : ’ ar e fo r :‘ e a r JU Q O , - st a t e w i d e i/ a t : : ar e t a r m o s t re c e n t ye a r av a i l a b l e . 19 9 8 . A v e r a g e A n n u a l G r o w t h R a t e s o f P r o p e r t y T a x e s G r o w t h R a t e W / O Ca p Gr o w t h Ra t e WI C a p So u i ’ c c ’ : P I- JI v e & T i . ‘v t c r t u i r e , Jo u r n a l of Pu b / i c Ec o n o m i c s 66 (1 9 9 7 1 14 . 5 7 7. 1 4 9. 0 3 7. 5 5 a po l ic y p r o j i l e s C E N T E R FO R GO V E R N M E N T A L S ’ r u D w s 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 r e d i i c e d lo c c i / I C ! 1( 0 1 C C ’ Un p r o p c r t i It i X e ’ s . Si n c e pr o p e r t y ta x e s ar e w i d e l y re g a r d e d . na t i o n a l l y as we l l as in Il l i n o i s , as th e le a s t fa i r fo r m o f ta x a t i o n , ho m e ru l e ’ s im p a c t ca n be sa i d to ha v e tr a n s f e r r e d th e bu r d e n s o f mu n i c i p a l fi n a n c e to w a r d ta x e s th a t en j o y . i f no t gr e a t e r vo t e r su p p o r t , th e n ce r t a i n l y le s s vo t e r an i m o s i t y an d op p o s i t i o n . Wh a t o t h e r c h a n g e s ha v e re s u l t e d fr o m th e u s e of h o m e r u l e p o w e r s ? Th e su r v e y sh o w s th a t ho m e ro l e ’ s ot h e r ma j o r im p a c t s ha v e oc c u r r e d in th e fi e l d s o f ec o n o m i c de v e l o p m e n t , re g u l a t i o n . an d ch a n g e s in th e or g a n i z a t i o n an d st r u c t u r e o f lo c a l go v e r n m e n t s . Ag i n g an d de c l i n i n g co m m u n i t i e s us e ho m e ru l e to at t r a c t ne w bu s i n e s s d e v e l o p m e n t ; r a p i d l y g r o w i n g co m m u n i t i e s us e ho m e ru l e bo t h to co n t r o l de v e l o p m e n t an d to ma k e de v e l o p e r s pa y mo r e o f th e in c r e a s e in pu b l i c se r v i c e s co s t s at t r i b u t a b l e to th e i r de v e l o p m e n t s . Ho m e ru l e co m m u n i t i e s us e th e i r ex p a n d e d po w e r s to br o a d e n zo n i n g re g u l a t i o n s . n e g o t i a t e ta x co n c e s s i o n s , de v e l o p sp e c i a l pl a r m i n g an d su b d i v i s i o n co n t r o l re g u l a t i o n s . an d de s i g n pr o g r a m s to li m i t an d er a d i c a t e ne i g h b o r h o o d bl i g h t an d de t e r i o r a t i o n . Il l i n o i s ho m e ru l e co m m u n i t i e s , fo r ex a m p l e , ha v e es t a b l i s h e d a br o a d us e o f im p a c t fe e s to he l p fi n a n c e co m m u n i t y de v e l o p m e n t . Im p a c t fe e s ar e fe e s ch a r g e d de v e l o p e r s to re c o v e r in c r e a s e s in go v e r n m e n t a l co s t s as s o c i a t e d wi t h re a l es t a t e de v e l o p m e n t s ; th e y ar e a de v i c e Li s e d to pr o t e c t lo c a l re s i d e n t s fi o r n su c h as ed u c a t i o n an d pa r k s . ne e d e d to se r v e re s i d e n t s in ne w su b d i v i s i o n s . I Io n i c ru l e co m m u n i t i e s us e ho m e ru l e po w e r s to im p o s e a br o a d an d fl e x i b l e ar r a y o f im p a c t fe e s on de v e l o p e r s . No n - ho m e ru l e co m m u n i t i e s ma y re q u i r e th a t re s i d e n t i a l de v e l o p e r s do n a t e la n d , or ca s h in li e u o f la n d . to he l p de f r a y th e co s t of sc h o o l an d pa r k ex p a n s i o n , bu t th e sc o p e of th e i r au t h o r i t y is mu c h na r r o w e r th a n th e po w e r s be i n g us e d by Il l i n o i s ’ ho m e ru l e co m m u n i t i e s . In i t i a l l y , ho m e ru l e go v e r n m e n t s us e d th e i r ho m e ni l e po w e r s to im p o s e I m p a c t fe e s to tr a n s f e r mo r e o f th e bu r d e n o f ex p a n d i n g ed u c a t i o n an d pa r k fa c i l i t i e s fr o m ol d to ne w re s i d e n t s . Mo r e re c e n t l y . ho m e ru l e co m m u n i t i e s ha v e en l a r g e d th e li s t o f go v e r n m e n t se r v i c e ex p a n s i o n s be i n g ex p a n d e d wi t h th e he l p o f im p a c t fe e s . Th e fi r s t ex p a n s i o n wa s fo r tr a n s p o r t a t i o n im p a c t fe e s , us e d to en l a r g e an d ex p a n d ma j o r ar t e r i a l st r e e t s to ac c o m m o d a t e th e in c r e a s e d tr a f f i c th a t fo l l o w s ne w d e v e l o p m e n t . So m e co m m u n i t i e s ar e no w ad d i n g im p a c t fe e s to he l p co v e r th e co s t o f ex p a n d i n g li b r a r y , fi r e pr o t e c t i o n , an d , in so m e ca s e s , ev e n ge n e r a l mu n i c i p a l se r v i c e co s t s . Ot h e r ex a m p l e s o f th e us e o f ho m e ru l e po w e r s to pr o m o t e ec o n o m i c an d to r n m ti n i tv d c v el op me n t i n el u d e : e s t a b l i s h i n g s p e c i a l e c o n o m i c d e v e l o p m e n t d i s t r i c t s w i t h i n th e co m m u n i t y wi t h sp e c i a l zo n i n g an d de v e l o p m e n t go a l s (S k o k i e ) . pr o v i d i n g ho m e o w n e r lo a n s to im p r o v e bl i g h t e d pr o p e r t i e s Ev e r g r e e n Pa r k > . au t h o r i z i n g ci t y pu r c h a s e o f pr o p e r t i e s in bl i g h t e d c o m m e r c i a l d i s t r i c t s El k G r o v e Ho w is ho m e ru l e be i n g us e d fo r re g u l a t o r y p u r p o s e s ? Ta b l e 6 (o n pa g e 7) su m m a r i z e s th e mo s t co m m o n re g u l a t o r y us e s of ho m e ru l e po w e r s . Ex a m p l e s of th e us e o f ho m e ru l e po w e r s in th e re g u l a t o r y ar e a in c l u d e : in c r e a s i n g th e fr e q u e n c y of bu i l d i n g in s p e c t i o n s o f re n t e d ho u s i n g un i t s N o r t h h r o o k . Ad d i s o n , Ha n o v e r Pa r k ) , re q u i r m g pe r m i t s fo r fi b e r op t i c tr e n c h i n g pe r m i t s (G r a n i t e Ci t y ) . co n t r o l l i n g ha n d g u n o w n e r s h i p an d us e Mo r t o n Gr o v e . Ni l e s ) . an d re q u i r i n g ha z a r d o u s ma t e r i a l s cl e a n u p (M o r t o n G r o e ) . Ho w m u c h po l i t i c a l o p p o s i t i o n is th e r e to th e u s e of ho m e ru l e p o w e r s ? Re s p o n d e n t s to th e su r v e y re p o r t e d ve r y li t t l e vo t e r op p o s i t i o n to th e us e o f ho m e ru l e p o w e r s . Tw o qu e s t i o n s we r e as k e d re g a r d i n g vo t e r op p o s i t i o n . Th e qu e s t i o n s an d th e i r an s w e r s ar e se t fo r t h in Ta b l e 7 (o n pa g e 7) . Be c a u s e o f th e fr e q u e n t t u r n ov e r in lo c a l of f i c i a l s , an d th e li m i t a t i o n s on me m o r y , su c h da t a mu s t be co n s i d e r e d va l i d f o r a li m i t e d pe r i o d o f ti m e , su c h as th e la s t de c a d e . Th i s da t a is al s o su p p o r t e d by th e fr e q u e n c y o f re f e r e n d a ca l l e d by lo c a l vo t e r s to re s c i n d ho m e ru l e po w e r s . Th e r e we r e 21 su c h re f e r e n d a be t w e e n 19 7 1 an d 19 8 1 : th r e e we r e su c c e s s f u l . Th e r e we r e on l y ei g h t su c h re f e r e n d a be t w e e n I 98 2 an d 19 9 2 : on l y on e wa s su c c e s s f u l . Th e r e ha v e be e n no su c h r e f e r e n d a in Il l i n o i s si n c e b u r d e n s a ; i o n s a l a r g e r n u m b e r of ha v i n g to be a r a hi g h po i l i o n of th e co s t of Vi l l a g e ) , an d pr o v i d u i g af T h r d a h l e d i / / e r e n i ta x e s an d , ih e r L ’ b i ’ , it h a s ex p a n d i n g ce r t a i n go v e r n m e n t se r v i c e s , se n i o r c i t i z e n ho u s i n g si t e s (W i l m e t i c ) . C E N [ I R F O R G o v E R N i 1 E N T A L S1 ’ U D I E s 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 po l ic y p r o li e s ta b l e s ix T h e R e g u l a t o r y Us e of Ho m e Ru l e Po w e r s Q u e s t i o n # Re s p o n s e s % Q u e s t i o n # Re s p o n s e s O / Do yo u us e ho m e r u l e to : 1. [) e v e l o p re g u l a t i o n s on : 2. En g a g e in li c e n s i n g or fr a n c h i s i n g : Cu r f e w IX 20 Li q u o r sa l e s 15 17 En v i r o n m e n t I I 13 T o w i n g tr u c k op e r a t o r s 13 15 Li q u o r sa l e s or us e 35 40 Ca b l e TV 16 18 Z o n i n g 42 48 Ut i l i t i e s i 3 15 Ot h e r ju v e n i l e co n c e r n s 13 15 Mo b i l e Ho m e s 9 10 La n d us e pl a n n i n g í s u b d i v i s i o n 34 39 Nu r s i n g ho m e s ! 7 8 co n t r o l re t i r e m e n t co m m u n i t i e s ta b l e s e v e n M e a s u r e s o f V o t e r D i s c o n t e n t wi t h Ho m e R u l e Q u e s t i o n R e s p o n s e N u m b e r P e r c e n t Ha s th e r e be e n an ef t b r t to su b m i t a re f e r e n d u m to ab a n d o n Ye s 3. 4 ho m e ru l e in yo u r co m m u n i t y ? No 79 90 . 8 Ha v e th e r e be e n an y pe r i o d i c , si g n i f i c a n t cr i t i c i s m or at t a c k s Ye s 1 1.1 on ho m e ru l e in yo u r mu n i c i p a l i t y ? No 81 93 . 1 W h a t do e s th i s r e c o r d sh o w ? Th e re c o r d w o u l d se e m to in d i c a t e th a t th e r e ha s be e n gr o w i n g vo t e r ac c e p t a n c e o f ho m e ru l e in th e co m m u n i t i e s w h i c h ar e us i n g ho m e ru l e po w e r s . Wh i l e ta x a t i o n is a ma j o r us e o f ho m e ru l e po w e r s . th e ho m e ru l e ta x e s em p l o y e d sp r e a d th e co s t o f lo c a l go v e r n m e n t to no n - r e s i d e n t s as we l l as to re s i d e n t s an d ap p e a r to be ea s i n g mu n i c i p a l re l i a n c e on p r o p e r t y ta x e s . Fi n a l l y , ho m e ru l e co m m u n i t i e s ar e em p l o y i n g ho m e ru l e po w e r s fo r pu r p o s e s ot h e r th a n ta x a t i o n , pr i n c i p a l l y to p r o m o t e ec o n o m i c de v e l o p m e n t an d en h a n c e go v e r n m e n t s ’ a b i l i t y to ad d r e s s a wi d e ra n g e o f lo c a l pr o b l e m s us i n g re g u l a t o r y an d ot h e r me a s u r e s . H o m e ru l e , in sh o r t , ap p e a r s to ha v e pr o v e n it s e l f an im p o r t a n t w e a p o n in e m p o w e r i n g lo c a l go v e r n m e n t s to re s p o n d co n s t n i c t i v e l y to v o t e r an d qu a l i t y o f li f e co n c e r n s . p O l i c y p n /1 / e s C e n t e r f o r G o v e r n m e n t a l S t u d i e s N o r t h e r n 1 l l i n o s U n v e r s t y F D l T O R l A [ A D v I s o R Y B O A R D : A B O U T TH E C 0 N 1 ’ R I B U T o R s : J a m e s M . B a n o v e t z is a se n i o r re s e a r c h / , ; j , , , , , , , , , H fe l l o w at th e C e n t e r fo r G o v e r n m e n t a l St u d i e s , No r t h e r n Il l i n o i s Un i v e r s i t y . A sp e c i a l i s t in i , l I ) i : i / ; , I l i i - V , lo c a l go v e r n m e n t ad m i n i s t r a t i o n an d m a n a g e / V l i i ll u i I Vi /0 1 , / 1 , V O l i i I H , / I I l m e n t he wa s a co n s u l t a n t to th e Lo c a l , / V I I h V I V i 1 f / / , m ’ , i ( n o ’ o n V V V G o v e r n m e n t C o m m i t t e e of th e 19 7 0 Il l i n o i s P1 1 1 1 1 1/ I t i s V V V V V V C o n s t i t u t i o n a l Co n v e n t i o n . Hi s re s e a r c h on f \ / / l l / l / / 1 ) 1 / ’ ) / / - / , , ( H I / f l / I f ) V / , / 1 / / u I i I l V I l / V . V V Il l i n o i s ho m e ru l e ha s be e n pu b l i s h e d in / ) I ’ p / I i I I ) I I V / I f V . V V V V V Il l i n o i s is s u e s , N o r t h e r n Il l i n o i s Un i v e r s i t y N I e \ en ( ( , I r t e r La w Re v i e w , il l i n o i s M u n i c i p a l Re v i e w , an d in i / i t l ’ l i O ( I / ‘P 1 i i i 1 O I i th e Mi d w e s t R e g i o n a l S c i e n c e Q u a r t e r l y . Ro b e r t V I . ( h r o t l l V V V V T h o m a s W. K e l t v is a pr i n c i p a l in th e / , C f l / V I V , n f e / / / I ’ l i f l / l l I/ O i l / V . J / ) ) , , / V / ; V V V V - Sp r i n g f i e l d , Il l i n o i s , fi r m o f Ke l t y La w /i ’ i i i i / ’ i , if I/ u S / i l / U i V O f f i c e s , P. C . , w h e r e he co n c e n t r a t e s in th e R o b e r t a L n e i i ar e a s o f m u n i c i p a l la w , m u n i c i p a l fi n a n c e , I ) I ’ / n / t l J ) / / V L , / V I 0 / V r I / / I ( / j ( t i / I IL ’ I f l ’ I t / / l u ’ / l 0 / la n d us e pl a n n i n g an d d e v e l o p m e n t , co r p o r a — V S O / / t ’ V f o o l / I & .t f l / / I / u 1 / 4 0 / I O l l / / I / ) l C l . V ho n la w , an d co m m e r c i a l li t i g a t i o n . Ge n e r a l I) o u e l a s I. . \V h i t l e v Co u n s e l to th e Il l i n o i s In s t i t u t e fo r Lo c a l I’ i i ” o / , ’ , i i . Ii / i i u , r s f i i n f o - i i u o / l / l l l ,- G o v e r n m e n t La w , he ha s re p r e s e n t e d hu n — lI l l I l Ze u n t e L dr e d s o f Il l i n o i s ci t i e s , vi l l a g e s , an d co u n t i e s i l l / i / I - l i / i l l i l H V i l / i O / / 1/ , ‘ a i i I - o v e r th e la s t 30 ye a r s . Th e vi e w s ex p r e s s e d in th i s ed i t i o n of Po l i c y Pr o f i l e s ar e th o s e of Ja m e s M. Ba n o v e t z an d Th o m a s W. Ke l l y an d do no t ne c e s s a r i l y re p r e s e n t th e vi e w s o f th e C e n t e r fo r G o v e r n m e n t a l St u d i e s or o f No r t h e r n il l i n o i s Un i v e r s i t y , A J J S U 3 A I N f l S I O N f l I N H 3 H f l i O N ai v a ] V 1 S O d S f l I I d O H d N O N a i s 1H S U d po l i c y p r o f i l e s Po l i c y Pr o f i l e s is a pu b l i c a t i o n of th e C e n t e r fo r Go v e r n m e n t a l St u d i e s , No r t h e r n Il l i n o i s Un i v e r s i t y , an d ma y be re p r o d u c e d in it s en t i r e t y wi t h at t r i b u t i o n to th e Ce n t e r fo r G o v e r n me n t a l St u d i e s , No r t h e r n Il l i n o i s Un i v e r s i t y , De K a I b , Il l i n o i s . D i r e c t o r : Ch a r l e s E. “P e t e ” Tr o t t E d i t o r : Ja m e s M. Ba n o v e t z C o n t r i b u t o r s : J a m e s M. Ba n o v e t x Th o m a s W. Ke l t y D e s i g n : Tr i t t e n h a u s De s i g n Fo r m o r e in f o r m a t i o n c o n t a c t : Ce n t e r fo r Go v e r n m e n t a l St u d i e s 81 5 - 7 5 3 - 1 9 0 7 fa x 81 5 - 7 5 3 - 2 3 0 5 ww w . c g s n i u . o r g S [ 0 9 S ! O U ! I I ‘ q e a A 4 I S J 6 A I U f l S i O U I I l U A 1 f l J O N s e p n g i u e w u i e o o o i i a u e Sa i l dc A o ! io d Home Rule In Illinois A Resource Guide for the City of Geneva June 3, 2005 City of Geneva Administrative Services Department Memorandum To: Mayor Burns and City Council From: Kim Warren, Administrative Services Assistant CC: Phil Page, City Administrator Mary McKittrick, Assistant City Administrator Date: June 3, 2005 Re: Home Rule Resource Booklet The goal of this booklet is to provide an overview of Illinois home rule information for the Geneva City Council. This booklet will help answer and address some common questions and concerns that Elected Officials, City staff, and citizens often have about home rule. The first section of this booklet is in a frequently asked questions format and answers are provided through excerpts from articles written on home rule. The second section contains full text articles about home rule, including all articles refered to in the FAQ’s section. Please look over the provided booklet and feel free to share the information with citizens. If you have any questions please contact Kim Warren at 232-8171 or Mary McKittrick at 262-8495. Frequently Asked Questions About Home Rule 2 What is Home Rule? Black’s Law Dictionary defines "home rule" as: State Constitutional provision or type of legislative action which results in apportioning power between state and local government by providing local cities and towns with a measure of self-government if such local government accepts terms of the state legislation. From the above-cited definition, one can clearly identify what the goal of home rule is -- "self-government." Home rule is a term which was given to a concept created to provide units of local government with an in- creased means of local control. The theory behind home rule was that some problems are inherently local in nature and, thus, are better dealt with at the local level since a "one-size fits all" state legislative solution couldn’t possibly foresee problems which are uniquely local in nature. The creation of home rule was triggered by the increasing urbanization and complexity of society. As municipalities became larger and less rural, they desired governmental independence and the ability to deal with local problems at the local level. What home rule does is to reverse what is commonly known as "Dillon’s Rule."2 "Dillon’s Rule" stands for the proposition that in order for a municipality to be able to act or legislate in a given area, it must point to statutory authority to act or its actions must be necessarily implied from a given statute. Thus, prior to home rule, municipalities had to point to a specific statute in order to act. *Excerpt from: Illinois Municipal League, Municipal Review Magazine Legal Q & A (Published June 1997) By Beth Anne Janicki and Lore Ann Verkuilen What is the History of Home Rule in Illinois? Home rule powers were granted to municipalities through the 1970 Illinois Constitution, rather than the legislature. One should begin with the 1970 constitution in describing Illinois’ particular brand of home rule. The specific grant of home rule authority is found in Article VII, Section 6 of the constitution. The array of powers which are given the collective title “home rule” is provided in the following language: “Except as limited by this Section, a home rule unit may exercise any power and perform any function pertaining to its government and affairs including, but not limited to, the power to regulate for the protection of the public health, safety, morals and welfare; to license; to tax; and to incur debt.” The significant limitations of “this Section” itself are: a) Home rule units have constitutional limits on their taxing power. No ad valorem property tax receipts may have a maturity period longer than forty years. Home rule units may not “license for revenue or impose taxes upon or measured by income or earnings or upon occupations.” b) Home rule units have constitutional debt limits. The General Assembly may, by a three-fifths vote, limit debt incurred which is payable through any funds other than ad valorem property tax receipts. When debt is secured through property taxes, the General Assembly may set limits and require referenda for any amounts over the following limits: (1) if its population is 500,000 or more, an aggregate of three percent [of the assessed value of its taxable property]. (2) if its population is more than 25,000 and less than 500,000 an aggregate of one percent [of the assessed value of its taxable property]. (3) if its population is 25,000 or less, an aggregate of one half percent [of the assessed value of its taxable property]. 3 c) Home rule units have constitutional limits on their power to punish. No home rule unit may “define or provide for felonies,” nor can any home rule unit define or provide for any Class A misdemeanors without specific statutory authority from the General Assembly. In addition to the constitutional limits on home rule authority, legislative restrictions are also allowed. The General Assembly’s authority to limit home rule legislatively is divided into two classes, each with a different voting threshold. The state legislature may preempt home rule authority by simple majority when it is willing to reserve for itself the exercise of a specific power. In these cases, the state must be willing to shoulder the burden in order to deny a particular power to home rule units. The second class involves situations in which the state does not wish to take control of the issue but still wishes to restrict the municipalities from doing so. In such cases, the standard Illinois supermajority vote, three-fifths, is required. Through either of these mechanisms, the state must be willing to put a certain degree of extra effort into attempts to restrict home rule powers. *Excerpt from: The Journal of Regional Analysis and Policy Local Government Revenue Structure: Does Home Rule Matter? By Tom Rooney Do Home Rule Communities Levy More Property Taxes? Does adopting home rule mean that property taxes will increase? The opponents of home rule – the optional system for empowering city and village governments to act – assert that property tax increases are the inevita- ble consequence when home rule is adopted. An examination of the record does not support opponents’ claims. Several scholarly studies have been made of the use of property taxes in home rule cities and villages during the 32 years since home rule first became available to Illinois cities and villages. This article summarizes the results of those studies. A study of 134 home rule and 104 comparable nonhome rule communities recently published in the Journal of Public Eco- nomics reported that property tax rates levied by non-home rule communities prior to the adoption of tax caps rose 61 per cent faster than rates levied in the home rule communities over the same period of time. Further, the study found that the rate of increase in property taxes in the two communities were comparable despite the fact home rule home rule communities were not subject to tax cap limits. An earlier study by Professor Robert Albritton reached similar conclusions. It found that population size and geographic location had a greater effect on the rate of increases in property tax levies than home rule status, and that, when controlled for these variables, the average property tax levy for home rule communities was the same as the average property tax levy for non-home rule communities during the first ten years of Illinois’ some rule experience. A just completed survey of Illinois home rule communities found that home rule communities are less depend- ent on property taxes for their revenues than are non-home rule communities. On average, according to annual surveys published by the Office of the Illinois Comptroller, cities and villages derive 25-30 percent of the revenues from property taxes. The 2002 survey of Illinois home rule communities found that, on average, home rule communities derived 10 to 20 percent of their revenue from property taxes, depending upon their population and geographic location. To be sure, there are some – fewer than one in five home rule communities at last count – that do levy property taxes at rates higher than would be allowed by statute for non-home rule communities. But not even these 4 communities use all the taxing powers given to non-home rule communities by law. Rather, in these communi- ties, elected officials have determined that local residents would rather pay higher property taxes than some of the other taxes, like utility taxes, which non-home rule cities can levy to finance the services they provide. In short, there is no economic data that supports the contention that property taxes necessarily or even usually increase faster in home rule communities than in non-home rule communities. Available evidence also suggests that voters in Illinois home rule communities do not believe that home rule has led to undesirable rates of taxation. Voters in all home rule communities have the option to stop home rule tax levies by voting home rule out. And, indeed, in the last 32 years, home rule opponents have succeeded 29 times in placing the elimination of home rule on the ballot in a home rule community. Most of the resulting election campaigns were fought on the issue of whether taxes, and especially property taxes, were being mis- used. Voters approved the retention of home rule powers in 25 of these 29 elections, or 83 per cent. In the aggregate, they voted by a margin of more than 3-2 to retain their community’s home rule powers. *Excerpt from: Illinois Municipal Review, April 2003,The Status of Illinois Home Rule, Part III: Do Home Rule Communities Levy More Property Taxes? By James M. Banovetz and Thomas W. Kelty How Have Illinois Home Rule Municipalities Used Their Authority? A recently completed survey (2002), sponsored jointly by the Illinois Municipal League and the Illinois City/ County Management Association, offers new insight into the way home rule governments use their home rule powers. All Illinois’ home rule municipalities were asked how they were using home rule powers. 5 *Excerpt from: Policy Profiles Vol. 2, No. 3 August 2002. Center for Governmental Studies, Northern Illinois University. Issue: The Uses of Home Rule with Special Emphasis of Taxation. How Do Voters Feel About Home Rule? Voter attitudes toward home rule Voters’ attitudes toward home rule appear to have become more positive in recent years. In home rule’s early years, 1971-75, referenda approving home rule outnumbered those disapproving by a 3-1 margin. That margin slipped to less than 1.5 to 1 in the 1976-85 period, then fell further to 1-1.3 against in 1986-99 period. But since the turn of the century, voter approval has turned positive, if just barely. There were 13 referenda on home rule in the first three years of the 21st century; home rule was approved in seven of these elections. But this record combines two very different kinds of elections: adoption referenda and retention referenda. Adoption referenda There have been 158 referenda since 1971 in which municipal voters have had the opportunity to adopt home rule. They did so in 77 of these elections, or 49 per cent. That means voters turned down home rule in 81 elections. In five communities, voters rejected home rule in more than one election. In five others, voters rejected home rule when it was first put on the ballot, then adopted home rule in a later election. In Lincoln- wood and Oakbrook Terrace, voters rejected home rule twice before finally adopting it in a third election. From another perspective, of the 153 communities which have had referenda to adopt home rule, 77, or 50 percent, ultimately did so. Of these 77, 75 communities, or 97 per cent, still operate under home rule powers. The two who do not are National City, which was dissolved as a municipal corporation when its last residents moved away, and Lisle, which later abandoned home rule by referendum. In addition to Lisle, three other communities which gained home rule by referendum also had a subsequent referendum on the retention of home rule powers. In all of these cases, Berkeley, Lincolnshire and Rolling Meadows, voters opted to retain home rule. 6 Home rule retention elections There have been 31 elections in which voters were asked whether or not they wished to keep the home rule powers already provided to their community. Voters chose in 27 of these elections, or 87 per cent, to retain their home rule powers. Retention elections occur for either of two reasons: (1) voters dissatisfied with their community’s use of home rule powers may petition the court for a retention election — this has happened 25 times; or (2) a community which gains home rule powers by population is required by law to hold a retention election if its population later falls under the 25,000 ceiling — this has happened six times. Of the 25 retention elections held in response to voter petitions, home rule was retained in 21, or 84 per cent of the elections. Home rule was retained in all six of the retention elections held because a community’s population had fallen under 25,000. In the aggregate, voters in retention elections chose, by a margin of greater than 2-1, to retain home rule powers. Is home rule an issue with voters? In a survey of all home rule communities undertaken jointly by the Illinois Municipal League and the Illinois City-County Management Association in 2001-02, communities were asked whether: (1) there had been a recent effort to submit a petition to call for a retention election to abandon home rule, and (2) there had been any periodic, significant criticism or attacks on home rule in the community. Of the 83 communities responding to the survey, 91 per cent answered “no” to both questions. These findings suggest that the use of home rule powers is not generating significant opposition among voters in communities which already have home rule. This conclusion also finds support among the referenda record on home rule. Understandably, and appropriately, the mixed results of home rule adoption referenda indicate that voters considering the adoption of home rule are very skeptical about giving a broad grant of power, including tax power, to their municipal government. On the other hand, the support shown for home rule in retention elections indicates that a substantial majority of voters in home rule communities trust their local officials with home rule powers. Indeed, in one of the most recent retention elections, held at the request of a voters’ petition in Rolling Meadows in 1999, voters supported home rule by a margin of more than 9-1. *Excerpted from: Illinois Municipal Review, December 2002,The Status of Illinois Home Rule, Part I: Home Rule Cities And The Voters, By James M. Banovetz Recent Articles Written on Home Rule Legal Q & A (Published March 1997) By BETH ANNE JANICKI, Chief Legal Counsel, IML and LORI ANN VERKUILEN, Paralegal, IML This monthly column examines issues of general concern to municipal officials. It is not meant to provide legal advice and is not a substitute for consulting with your municipal attorney. As always, when confronted with a legal question, contact your municipal attorney as certain unique circumstances may alter any conclusions reached herein. Q: How does an abstention from voting by a council or board member count? A: For various reasons, city council and village board members frequently find themselves abstaining from voting on a particular matter or matters. The question then arises as to how that vote should be treated. The Illinois Municipal Code is silent regarding how a vote in abstention should be counted. Thus, we are left to look elsewhere to determine whether an abstention counts as a "yea" or a "nay" vote. The Illinois Supreme Court case of Prosser v. Village of Fox Lake is the prevailing authority on this issue.1 In Prosser, a village trustee sought to have the operation of two village ordinances enjoined because the trustee claimed that three "aye" votes (of a six member board) did not constitute a "concurrence of the majority" of the board members.2 In Prosser, three board members voted "yea," one voted "nay" and one abstained. The court was faced with the issue of whether the abstention counted as a "yea" or a "nay" vote. The court held that where a concurrence of a majority is required by statute for the passage of a measure, when a member abstains from voting it would be assumed that he or she concurred with the majority.3 The Prosser court reasoned that: If a quorum is present, municipal legislators cannot avoid their voting responsibilities by refusing to vote when present at a meeting. (see Launtz v. People ex. rel. Sullivan (1985), 113 Ill 137, see also People ex. rel. Anderson v. Chicago and Northwestern Ry. Co. (1997) 396 Ill 466.) A legal significance or effect must be given to each failure to vote by a municipal legislator who is present at a board meeting in order to prevent frustration or abuse of the legislature process (State ex. rel. Young v. Yates (1897) 19 Mont. 239, 47 p. 1004) He should not be allowed to have his physical presence counted toward the constitution of a quorum and at the same time be allowed to deny in effect, his official presence by a failure to vote.4 The Prosser court distinguished between situations where a statute requires an "affirmative vote" and where a "concurrence of the majority" is required holding, that in the first instance any abstention would have the effect of a "nay" vote and in the second instance it would constitute an acquiescence with the majority.5 Thus, the general rule is that if a statute requires a "concurrence of the majority," the abstention is counted with the majority vote. The situation, however, may be different if a council member abstains because of a personal or pecuniary interest in the matter being voted upon. This situation was discussed in an ISBA Local Government Law newsletter: Where a member either has been disqualified or abstained because of interest in the subject matter under consideration, his vote in abstention does not seem to fall within the general rule of acquiescence, although some courts have applied that rule. 63 A.L.R. 3d 1072, 1080. While the corporate authorities of a city or village have the power under state statutes as well as the Illinois Constitution to adopt their own rules of order to govern proceedings and voting procedures - and usually have done so - those rules may not be inconsistent with state statutes. In the event the municipality possessed home rule powers, it could adopt the better rule, treating an abstention in these circumstances as if a vacancy had occurred by reason of death, resignation or disqualification; i.e.: the total number of members of the corporate authority would be regarded as having been reduced by the number of members abstaining because of conflict of interest.6 Thus, if a member abstains because of prohibited conflict of interest as defined in 65 ILCS 5/3.1-55-10 or 50 ILCS 105/3 and 105/4, a question arises as to the effect of that abstention. There is no case law in Illinois which directly addresses this point. However, a public officer can violate these provisions without actually voting since the prohibition is against any interest in a "contract or the performance of any work in the making or letting of which such officer may be called upon to act or vote.7 An officer cannot escape from being called upon to act or vote. Therefore, any officer having such an interest must effectively resign from office, since he cannot avoid the prohibition by abstaining from voting.8 Any conviction of the conflict provisions constitutes a class IV felony and, among other penalties, results in removal from office. Thus, a close examination must be made to determine whether an actual conflict of interest exists since in the event he or she has an actual conflict, such an official must resign or risk prosecution from committing a Class IV felony. In the event of such resignation, obviously the total membership of the board or council would be reduced accordingly, very likely changing the total needed for a majority or extraordinary majority vote, as the case may be.9 Further, the conflict of interest provisions provide several exceptions wherein the member is permitted to abstain from voting. In these situations and also in situations involving common law conflicts, the abstention would most likely be treated as an abstention for any other reason within the reasoning set forth in Prosser. In conclusion, whenever a statute requires the concurrence of a majority of a public body, an abstention vote is counted as acquiescence with the majority vote. If an affirmative vote is required, then nothing more than an actual "aye" or "nay" vote will count, and any attempt to abstain from voting or failing to vote will have the effect of a "nay" vote. In some situations, however, the statutes will require something different, such as a "favorable vote" of the aldermen or trustees or a conflict will prevent a member from voting. The best advice to follow under those circumstances is that of your city or village attorney. NOTES 1. 91 Ill. 2d 389 (1982). 2. Section 3.1-40-40 of the Illinois Municipal Code requires that all ordinances be passed by a concurrence of a majority of all members holding office, unless otherwise provided. (65 ILCS 5/3.1-40-40). 3. Prosser, 91 Ill. 2d at 395. 4. Id. at 394 5. Id. at 395. See also Lake County Forest Preserve District v. Northern Trust Bank, 207 Ill. App. 3d 290, 265 N.E. 2d 715 (2d Dist. 1990). 6. John T. Zimmerman, The Effect of Abstention Voting by Municipal Officials 25 ISBA Local Government Law, Vol. 6 (March 1989). 7. 50 ILCS 105/3. 8. Peabody v. Sanitary District of Chicago, 330 Ill. 250 (1928). 9. See supra, note 6. policyprofiles Center for Governmental Studies Northern Illinois University The mission of the Center for Governmental Studies includes education of the public on important public policy issues. This article is one in a series of policy briefs designed to provide an objective view of an issue. This article may be reproduced in its entirety with attribution to the Center for Governmental Studies, Northern Illinois University, DeKalb, Illinois. Issue:Illinois Home Rule: A Thirty Year Assessment February 2001 The home rule provisions in Illinois’ 1970 constitution represent a unique innovation in the way states bestow power and authority on their city and county governments. Through its home rule system, Illinois gives the broadest and most liberal authority to cities and counties of any state in the nation. With Illinois now completing thirty years of home rule experience, the time is appropriate to undertake a comprehensive assessment of Illinois’ experience with home rule. Such is the task of the following paragraphs. Who uses home rule? At the time of the November 2000 elections, Illinois had 147 cities and villages and one county (Cook) with home rule powers. Of the home rule cities, 77 had gained home rule by virtue of their size (all cities over 25,000 are granted home rule auto- matically unless it is rescinded in a city referendum) and 70 had gained home rule by referendum (the consti- tution gives cities under 25,000 this option). A list of current home rule users is provided in Table 1 on the next page. Ironically, although a minority of municipalities and counties have home rule, over seven million Illinois residents live in a home rule commu- nity — and most have done so for more than a quarter of a century. Thus it is safe to conclude that Illinois voters have had widespread experi- ence with home rule. How do voters feel about home rule? Because having a referendum on home rule is relatively easy, there have been 191 such referenda — an average of more than 6 per year — in Illinois home rule’s thirty year history. As might be expected, the aggregate of those referenda present a mixed voter reaction to home rule. Voters sup- ported home rule in 97 of those referenda and rejected it in 94 others. As Table 2 (on page 3) shows, how- ever, there are three different kinds of home rule referenda and each reflects a different picture of voter attitudes toward home rule. policyprofiles Center for Governmental Studies Northern Illinois University2 Cities and villages adopting home rule by referendum have the date of the referendum indicated. Those with no date gained home rule automatically because of population size. I.Counties Cook tableone Home Rule Units in Illinois as of November 2000 II.Cities and Villages Addison Alton Alsip, 1990 Arlington Heights Aurora Barrington Hills, 1990 Bartlett Bedford Park, 1971 Belleville Bellwood, 1994 Berkeley, 1994 Berwyn Bloomingdale, 1996 Bloomington Bolingbrook Bryant, 1974 Buffalo Grove, 1980 Burbank Burnham, 1980 Cahokia, 1997 Calumet City Calumet Park, 1976 Carbondale Carol Stream Carpentersville, 1993 Champaign Channahon, 1982 Chicago Chicago Heights Chicago Ridge, 1994 Cicero Country Club Hills, 1993 Countryside, 1972 Crystal Lake Danville Darien Decatur Deerfield, 1975 DeKalb Des Plaines Dolton Downers Grove East Hazel Crest, 1989 East St. Louis Elgin Elk Grove Village Elmhurst Elmwood Park Elwood, 1997 Evanston Evergreen Park, 1982 Fairview Heights, 1993 Flora, 1975 Freeport Galesburg Glendale Heights Glen Ellyn Glenview Glenwood, 1986 Golf, 1976 Granite City Gurnee Hanover Park Harvey Harwood Heights, 1995 Highland Park Hillside, 1995 Hodgkins, 1996 Hoffman Estates Inverness, 2000 Joliet Kankakee Lake Barrington, 1991 Lansing Lincolnshire, 1975 Lincolnwood, 1997 Manhattan, 1996 Marion, 1994 Mascoutah, 1979 Maywood McCook, 1971 Mettawa, 1990 Moline Monee, 1996 Monmouth, 1999 Morton Grove Mound City, 1973 Mount Prospect Mt. Vernon, 1986 Muddy, 1981 Mundelein Murphysboro, 1994 Naperville Naples, 1982 Niles Normal Norridge, 1973 Northbrook North Chicago Northlake, 1994 Oak Forest Oak Lawn Oak Park Old Mill Creek, 1993 Orland Park Palatine Park City, 1973 Park Forest Park Ridge Pekin Peoria Peoria Heights, 1986 Peru, 1981 Quincy Rantoul, 1982 Robbins, 1998 Rockdale, 1982 Rock Island Rolling Meadows, 1985 Rosemont, 1972 St. Charles Sauget, 1976 Schaumburg Schiller Park, 1994 Sesser, 1989 Skokie South Barrington, 1975 South Holland Springfield Standard, 1975 Stickney, 1974 Stone Park, 1972 Streamwood Sycamore, 1996 Thornton, 1980 Tinley Park University Park, 1975 Urbana Valmeyer, 1994 Washington, 1998 Watseka Waukegan West Dundee, 1990 Wheaton Wheeling, 1977 Wilmette Woodridge, 1975 1971-753620165619 71009 1976-804221215081713202 1981-8523167709572 1986-902711164191620 1991-9536171946151920 1996-2000271215441215 Totals1919794517279254011 Note: Table summarizes all home rule referenda held prior to November 2000. November 2000 data not available when this report was prepared. tabletwo Home Rule Referenda Record Do county voters support home rule? No. Nine counties held a total of eleven referenda between 1972-76 to adopt home rule. All failed by substan- tial margins. In the aggregate, county voters rejected home rule by a margin of 3-1. No county has attempted such a referendum since 1976. But the picture is more complex. The framers of Illinois’ 1970 constitution wanted to strengthen county govern- ment by encouraging the use of elected county executive officers — an office previously used only in Cook County. The framers used home rule as an inducement to the voters to adopt such a change. Instead, by combining two separate issues in one referendum, the framers effectively blocked the adoption of either an elected county executive or home rule. But the legislature later gave voters another option: a county executive plan without home rule. Voters in several counties (e.g. Kane, Will, Madison) adopted this plan. Many other counties have passed ordinances creating the office of county adminis- trator to strengthen the executive function in county government. The fact that these structural changes have taken place but county home rule has still not been adopted by referen- dum further emphasizes county voters’ rejection of home rule for counties other than Cook. Voters in Cook County have never attempted to rescind county home rule. 3 policyprofiles Northern Illinois University Center for Governmental Studies Years Total Number of Referenda Total Referenda For + or Against - Home Rule +-% + Municipal Adoption Referenda +- Municipal Retention Referenda +- County Adoption Referenda +- Are city and village voters more supportive of home rule? Yes. In home rule adoption referenda, home rule support and opposition have been much more evenly divided. There have been 151 municipal adoption referenda: voters in 74 referenda voted to adopt home rule; voters in the remaining 79 referenda voted not to adopt home rule. But some communities have had more than one referendum. Alsip, Bloomingdale, Lincolnshire, Sesser, and Stickney voters first voted to reject home rule and later voted to adopt it. Lincolnwood voters twice voted to reject home rule and then adopted it in the third referendum. Long Grove voters have rejected home rule in three different referenda. Lisle voters first adopted home rule and two years later voted it out. Correcting for these multiple referenda, the final figures emerge: 141 communities have had one or more referenda on whether to use home rule. Of these, 72 adopted home rule and 70 continue to use it. (Besides Lisle, National City also once had home rule, but the community ceased to exist when the last of its 45 residents moved away). Do voters in communities with home rule support the home rule system? Home rule’s greatest voter support, by far, has come in referenda held to decide whether or not a community’s existing home rule system should be retained. There have been a total of 29 such referenda; voters have opted to retain home rule in 25 or 86 per cent (see Table 3 above). In the aggregate, voters living in home rule communi- ties have opted, by a margin of 3-2, to retain their community’s home rule powers. policyprofiles Center for Governmental Studies Northern Illinois University4 tablethree Home Rule Retention Referenda YearCommunityOutcomeYearCommunityOutcome 1972DanvilleRetain1981DoltonRetain 1976AuroraRetainCalumet CityRetain Park RidgeRetainLombardAbolish 1977ElginRetainMaywoodRetain LisleAbolishSouth HollandRetain 1978RockfordRetain1982Evergreen ParkRetain Rock IslandRetainRantoulRetain 1979DecaturRetain1983RockfordAbolish GlenviewRetain1985BerwynRetain 1980Elmwood ParkRetain1987PekinRetain Highland ParkRetain1990DecaturRetain LincolnshireRetain1992BerwynRetain Morton GroveRetainPark ForestRetain PeoriaRetain Villa ParkAbolish WilmetteRetain Referenda Retaining Home Rule:25 Referenda Abolishing Home Rule:4 Total Retention Referenda:29 Of the four communities which had and then abandoned home rule, the voters in two — Lisle and Rockford — reacted negatively to actual or proposed home rule use. In two others — Lombard and Villa Park — voters rejected home rule in the mistaken assumption that it would lower their taxes (mistaken because their home rule powers had not been used to levy any taxes). The experience of these four commu- nities demonstrated that voters can, when motivated to do so, abolish an operating home rule system. So, how do voters feel about home rule? In the 152 Illinois local governments that have tried home rule in the last thirty years, 147, or 97 per cent, still have it. Voters in only 26 of these communities, or 17 per cent, have even challenged the system with a retention election. In short, where home rule has been tried in Illinois, voters have been supportive of it. What issues have concerned voters? Supporters of home rule have pointed to the value of local authority and flexibility to address local problems, lessened dependence upon the state legislature, and more freedom from legislative mandates. They stress the greater flexibility home rule gives local governments to deal with issues of community development, to prevent community blight, and to shift local tax burdens to non-residents, primarily through sales and use taxes. Opponents of home rule focus upon the threat of unwanted and excessive taxation under home rule govern- ments. Sometimes, too, opponents argue that home rule gives local governments the power to suppress individual rights. What does the record show on these issues? There is a diverse body of evidence that indicates that home rule communi- ties have used their more flexible powers in innovative ways to address local problems. The most commonly cited uses of home rule powers have involved economic development, control of community development, reduced borrowing costs, and local tax burdens shifted to non-residents. Opponents argue that home rule brings much heavier tax burdens for local residents. Their claims rely on anec- dotal, not empirical evidence. Surpris- ingly, they do not cite their most compelling case — the City of Rock- ford — where voters abolished home rule after the city council enacted a series of property tax increases. In contending that home rule powers are used to suppress individual rights, opponents of home rule cite the Morton Grove home rule ordinance prohibiting hand gun ownership. However, the Illinois Supreme Court ruled in 1984 that the ordinance did not violate any constitutional rights under either the Illinois or U.S. constitutions. (Kalodimos v Morton Grove, 1984). Anticipating the potential for abusive use of home rule powers, the framers of the 1970 Illinois constitution established constitutional safeguards to prevent such abuses. There are three kinds of such safeguards: electoral recision discussed above, legislative preemption, and judicial review. The latter two are discussed in the follow- ing paragraphs. What is legislative preemption and how has it worked? Recognizing that there would be overlaps between state and local governments in the exercise of power, the Illinois constitution gave the Illinois General Assembly the author- ity to preempt or take away home rule powers by a 3/5ths vote of both houses or to provide for the exclusive state exercise of a power by a simple majority vote of both houses. These provisions give the legislature broad leeway to reduce home rule powers. But, while the Assembly has used its preemption powers to deal with specific issues, it has not seriously eroded the home rule authority set forth in the constitution. 5 policyprofiles Northern Illinois University Center for Governmental Studies In some respects, the legislature has been supportive of home rule power. It has, for example, stipulated by law that no legislative enactment shall be construed as restricting home rule power unless that enactment has “specific language limiting or deny- ing” the home rule power. Except for a series of bills restricting home rule authority to license or regulate specific occupations, the General Assembly did little in home rule’s first 15 years to limit home rule powers, but such limitations have become more common in the last 15 years. Legislative limitations can be grouped into several categories. In one category are laws like the Open Meetings Act and statutes containing state-wide rules governing public labor relations. These apply state-wide principles of good government to home rule units. A second category has clarified the state’s exclusive role in regulating certain businesses and activities. For instance, to reduce drunk driving accidents, the legislature took away home rule powers to set minimum ages for the purchase of alcoholic beverages, but it also eliminated particular drinking age problems which had faced communities with college campuses. Third, the legislature has established exclusive state authority over certain personnel policies in local govern- ment. Again, the legislature has protected the obvious benefits that stem from uniform state-wide prac- tices, such as state-wide municipal employee retirement programs, in this field. Has the legislature preempted any home rule tax powers? The final category is legislative action taken to limit home rule tax powers. The legislature imposed a referendum requirement on the use of a real estate transfer tax, effectively limiting further use of the tax. It also eliminated home rule authority to impose local sales taxes. In the latter instance, however, it authorized home rule units to raise the rate of the local portion of the state sales tax levy. Thus, while limiting home rule power and flexibility, the legislature protected home rule access to additional revenues from the use of the sales tax (called the retail occupa- tion tax in Illinois law). Perhaps most important is what the legislature has not done. It has not authorized local use of an income tax; it has not imposed a limit on real estate taxes levied with home rule powers; and it has not imposed limits on borrowing and indebtedness by home rule units. Furthermore, the legislature has exempted home rule units from complying with tax caps recently imposed on the annual rate of increase in local property taxes. In the last ten years, the legislature also initiated the practice of “partial exemptions” — imposing obligations or denying powers to some but not all home rule units. To date, partial exemption laws have treated Chicago differently than other home rule units. This practice weakens home rule by splitting the block of legislators who represent the interests of home rule governments in the legislature. The result has been preemptions of home rule powers that local governments have been unable to prevent. How has judicial review affected home rule powers? Specific uses of home rule powers have often been challenged in the courts which, in turn, have frequently but not always upheld a liberal interpretation of home rule powers. For example, besides the Morton Grove handgun ordinance, the courts have upheld: the sale of general obligation bonds without a referendum (Kanellos v County of Cook, 1972); a home rule ordinance that authorizes actions contrary to state statutes (Rozner v Korshak, 1973), and a home rule ordinance that legislates concur- rently with the state on environmental matters (Chicago v Pollution Control Board, 1974). policyprofiles Center for Governmental Studies Northern Illinois University6 But the courts have also been willing to constrain home rule uses it views as excessive. It refused, for example, to enforce a Des Plaines noise pollution ordinance against a railroad, holding that noise pollution was a matter requiring regional or state-wide rather than local regulation (Des Plaines v Chicago & Northwestern Ry., 1976). It struck down ordinances altering the statutory appointment powers of municipal officials, (Pechous v Slawko, 1976), and an ordinance imposing a local fee on filing cases in civil court (Ampersand v Finley, 1975). The courts have treated the use of home rule taxing powers in a similar manner. They have: upheld home rule wheel taxes (Gilligan v Korzen, 1974), upheld Chicago’s employers’ expense tax (Paper Supply v Chicago, 1974), and approved a home rule admissions tax (Cicero v Fox Valley Trotting Club, 1976; Kerasotes Rialto Theatre v Peoria, 1979), but they struck down home rule utility tax levies which exceeded statutory rate limits (Waukegan Community Unit School District v Waukegan, 1983). The courts thus have demonstrated that they will constrain home rule actions they deem to be beyond the scope of constitutional and statutory restrictions. 7 policyprofiles Northern Illinois University Center for Governmental Studies As the body of case law regarding home rule has grown, the courts have tended to reaffirm the precedents set in the early years. For instance, the courts reaffirmed, in 1998, that, despite ordinances to the contrary, home rule municipalities have a duty to bargain collectively with employee unions (Public Labor Council v Cicero, 1998); and they reaffirmed the prin- ciple that implied preemption is not sufficient to deny home rule communi- ties the power to regulate matters of local affairs (Bolingbrook v Citizens Utility Co, 1994; Barrington Police Pension Fund v Barrington Ethics Board, 1997). The Supreme Court has also upheld partial preemption (Nevitt v Langfelder, 1993). So what does all of this mean for Illinois’ home rule system? All of this means that the home rule system adopted in Illinois as part of the state’s 1970 constitution has demonstrated after thirty years, that it is a workable system for empowering local governments. Illinois home rule has served, and continues to serve over seven million people in 148 local governments. It gives residents in non- home rule counties, cities, and villages additional options when searching for new ways to solve community prob- lems. policyprofiles Center for Governmental Studies Northern Illinois University policyprofiles Policy Profiles is a publication of the Center for Governmental Studies, Northern Illinois University and may be reproduced in its entirety with attribution to the Center for Govern- mental Studies, Northern Illinois University, DeKalb, Illinois. Editor:James M. Banovetz Design:Trittenhaus Design For more information contact: Center for Governmental Studies Director: Charles E. “Pete” Trott 815-753-1907 fax 815-753-2305 www.niu.edu/cgs Local Government Revenue Structure: Does Home Rule Matter? Tom Rooney* Abstract. This paper focuses on the question of whether home rule a uthority as granted under the Illinois Constitution results in changes in municipal tax structure and tax effort. Analysis of the data collected for this paper shows that home rule authority is not a significant factor in the level of taxation imposed by a municipality. Home rule a uthority appears to be more valuable for regulatory purposes than for its taxation powers . 1. Introduction On December 29, 1998, a group of citizens in the city of Rolling Meadows submitted petitions containing over fourteen hundred signatures to the City Clerk’s office. The petitioning citizens were concerned that the city’s eco- nomic development projects were b ecoming extravagant. The city council, according to the petitioners, had broken its self-imposed property tax caps to finance a few large economic development projects. Rolling Meadows is a city with home rule authority; accordingly, it is not subject to the State of Illi- nois’ property tax legislation. The council wrote its own tax cap legislation in 1992, but it amended this legislation in 1997 “to issue bonds for the $2.8 million in public improvements the city is funding as part of the 3Com deal [an incentive package to bring 3Com Corporation to Rolling Mea d- ows].”(Wandling 2001) The peti tioners felt that the city council needed to be restrained through some mechanism that the council had no authority to a l- ter on its own. The petitioners chose to a ttempt to limit the city council through the following refer endum question: “Shall the City of Rolling Meadows, presently a Home Rule municipality, elect to become a Non -Home Rule Municipality?” Passage of this referendum would repeal the city’s home rule authority in its entirety. * Thomas Rooney is a high school social studies teacher in the Chicago suburbs and a 2001 graduate of the Master of Public Administration program at Northern Illinois University. JRAP (2002)32:1 68 Tom Rooney While approximately 10% of the municipalities in Illinois possess home rule authority 2 and many have had home rule for decades, the example of Rolling Meadows shows that home rule authority cannot be taken for granted. The referendum in Rolling Meadows also illustrated a more co m- plex issue. During the discussion and debate on the referendum, some sig- nificant issues were without clear answers. Citizens on both sides of the ref- erendum hypothesized about the possible impact of the loss of home rule in the areas of revenue, regulation, etc. Hypothesizing was necessary for the simple reason that many significant points have no clear precedents for guidance. Perhaps the most significant issues without clea r answers were those re- garding taxation. The proponents of the referendum argued that revoking the city’s home rule status would decrease the taxes paid by the citizens of Rolling Meadows. Numerous petition signers reported that they had signed the petition because the petition circulator told them that the main benefit of becoming a non -home rule municipality was tax reduction. Referendum supporters asserted that if Rolling Meadows were without home rule author- ity, the tax burden of Rolling Meadows residents would decrease. On the opposite side of the argument, the opponents of the referendum argued that taxes would actually increase if the city lost its home rule authority. Their reasoning was that the city could be forced to stop collecting certain taxes and would be forced to cover the shortfall with increases in the taxes that remained. Since the city council’s self-imposed tax cap was at issue, ref erendum proponents a rgued that one implication of the referendum would be a tighter cap on property taxes. The loss of home rule status would make Roll- ing Mea d ows subject to the state’s tax caps. In Illinois, non -home rule units are subject to the state Property Tax Extension Limitation Law, or PTELL. PTELL is a state mandate that limits annual increases in property taxes to the inflation rate or five percent, whichever is smaller. If a non -home rule unit wishes to increase its rate of taxation beyond these levels, it must receive a p- proval for the increased rate directly from the voters. Home rule units are not subject to the provisions of PTELL. While a home rule unit, the council could ignore its own tax cap; as a non -home rule unit, the council could not ignore the state’s tax cap. The opponents of the referendum responded that this position would lead to an inevitable contradiction. They asserted that a drastic increase in the property tax (among others) would be necessary to compensate for any lost forms of taxation, and the increase would break the very tax cap that the referendum supporters we re trying to protect. Another direct implication of the proponents of the referendum was that non -home rule units had lower overall tax burdens than home rule units. This line of argument is also common when municipalities have refer enda to 2 Rolling Meadows Review, editorial, March 25, 1999. Local Government Revenue Structure 69 establish home rule authority. The assertion is that certain taxes are not available to non -home rule units and that these governments are therefore strictly limited in their ability to tax. Some other taxes, like the property tax, would be limited in growth and subject to other restrictions. Other taxes would have to be scaled back. Some would even have to be re voked. All in all, the argument went, the citizens of Rolling Meadows would get signifi- cant tax relief if the city lost its home rule authority. The story o f the referendum itself ended on April 13, 1999, when the vot- ers of Rolling Mea dows overwhelmingly rejected it with a 93% to 7% margin. However, the story of the actual substance of the debates over taxation r e- mains unfinished. The loose ends from the electoral provided the genesis for this research project. The arguments involving taxation were discussed h y- pothetically by making assumptions about individual taxes, but no one really knew what the overall revenue picture of non -home rule units looked like compared to that of home rule units. This project is an effort to make such a comparison. 2. A Review of the History of Rule The concept of home rule turns around the relationship that usually ex- ists between states and municipalities. As the usual relationship is described in Dillon’s Rule, municipalities exist only as creatures of the state. Accord- ingly, it follows that municipalities may only exercise powers that have been expressly given to them by the state. Under home rule, that presumption is turned around. A home rule municipality may exercise any powers that have not been denied to it by the state. The home rule concept was first put into practice in the state of Mi ssouri in 1875 (Small 1970). In that year, Missouri adopted its third state constit u- tion “with the Southern element back in power” after ten years under a Radical Republican, Reconstruction constitution (Encyclopedia Americana 1992). The Missouri Constitution of 1875 is often cited as the beginning of home rule authority and read ers can be left with the i mpres sion that the home rule gates were thrown wide open, at least in Missouri. In reality, the Missouri constitutional provision only provided home rule to two cities, St. Louis and Kansas City, in seventy years. Parallel to pro visions in Illinois statutes designed to single out Chicago, home rule in Missouri was only granted to cities with a population of more than 100,000 persons (Cole 1973). (Illinois’ practice of classification singles out Chicago through a 500,000 per- son thres hold.) St. Louis was therefore the only home rule city in Missouri for nearly the first quarter century of home rule. Kansas City did not reach the population threshold for home rule until 1899, almost 25 years after the famous Missouri home rule provision was written. No other Missouri cities attained home rule status until the population threshold was lowered to only 10,000 inhabitants in 1947 (Cole 1973). 70 Tom Rooney In the century and a quarter history of home rule, it has expanded to the point where “home rule, in one of its variants, is the practice in forty -five states.”(Wandling 2001 p. 14) At the turn of the 20th century, only Missouri, California, Washington, and Minnesota had provisions for municipal home rule (Wandling 2001, p. 11). By 1912, the num ber of states granting home rule authority had grown to 13, and by 1937 only 21 states provided for home rule (Wandling 2001, P 11-13). In 1970, when Illinois granted home rule authority to its municipali- ties, it was the thirty -sixth state to do so (Small 1970, p. 235-36). Since 1970, nine more states have brought the total to 45. 3. A Review of Home Rule in Illinois The creation of municipal home rule in 1875 came five years too late to benefit Illinois’ municipalities. The Illinois Constitution written in 1870, Illi- nois’ third constitution, would remain in effect for an entire century. It is certainly true that Illinois could have taken the legislative route to establish- ing municipal home rule, and that Illinois could have taken the constitutional route through a simple amendment. In fact, the Land of Lincoln did dabble in both procedures during the hundred year period of the third constitution. For example, a 1904 amendment to the constitution “provide[d] some home rule powers for the city [of Ch icago].”(Cole 1973, p. 13) While these limited powers were of use to Chicago, they were not a grant of true home rule a u- thority. In Alice Ebel’s review of the 1870 Constitution for the 1970 Conven- tion, Ms. Ebel used the phrase “so-called ‘home rule’ for Ch icago” (Ebel 1970, p. 235) to clarify that the powers granted through this amendment which were commonly called home rule powers were not a true grant of home rule. As home rule powers were granted to municipalities through the 1970 Il- linois Constitution, rather than the legislature, one should begin with the 1970 constitution in describing Illinois’ particular brand of home rule. The specific grant of home rule authority is found in Article VII, Section 6 of the constitution.3 The array of powers which are given the collective title “home rule” are given in the following language: “Except as limited by this Section, a home rule unit may exercise any power and perform any function pertain- ing to its government and affairs including, but not limited to, the power to regulate for the protection of the public health, safety, morals and welfare; to license; to tax; and to incur debt.”4 The significant limitations of “this Sec- tion” itself are: a) Home rule units have constitutional limits on their taxing power. No ad valorem property tax receipts may have a maturity pe riod longer than 3 All citations of the Illinois Constitution come from 1970 Illinois Constitution Annotated, David R. Miller, Illinois Legislative Council, 1980. 4 Article VII, Section 6, Subsection (a) Local Government Revenue Structure 71 forty years. Home rule units may not “license for revenue or i mpose taxes upon or measured by income or earnings or upon occupa- tions.”5 b) Home rule units have constitutional debt limits . The General Assembly may, by a three-fifths vote, limit debt incurred which is payable through any funds other than ad valorem property tax receipts. When debt is s ecured through property taxes, the General Assembly may set limits and require referenda for any amounts over the follow- ing limits: “(1) if its population is 500,000 or more, an a ggregate of three percent [of the assessed value of its taxable prop- erty]. (2) if its population is more than 25,000 and less than 500,000 an aggrega te of one percent [of the a ssessed value of its taxable property]. (3) if its population is 25,000 or less, an aggregate of one- half percent [of the assessed value of its taxable prop- erty].” 6 c) Home rule units have constitutional limits on their power to puni sh. No home rule unit may “define or provide for felonies,”7 nor can any home rule unit define or provide for any Class A misdemeanors without specific statutory authority from the General Assembly. In addition to the constitutional limits on home rule authority, legislative restrictions are also allowed. The General Assembly’s authority to limit home rule legislatively is divided into two classes, each with a different vo t- ing threshold. The state legislature may preempt home rule a uthority by simple majority when it is willing to reserve for itself the exercise of a spe- cific power. In these cases, the state must be willing to shoulder the burden in order to deny a particular power to home rule units. The second class in- volves situations in which the state does not wish to take control of the issue but still wishes to restrict the municipalities from doing so. In such cases, the standard Illinois supermajority vote, three-fifths, is required. Through ei- ther of these mechanisms, the state must be willing to put a certain degree of extra effort into attempts to restrict home rule pow ers. While the Illinois Constitution constrains home rule municipalities in the ways described above, it provides some important pro tections for them as well. For example, Cook County is constitutionally a home rule county, and other counties could choose to meet the constitutional criteria to become 5 Article VII, Section 6, Subsection (e)(2) 6 Article VII, Section 6, Subsection (k) 7 Article VII, Section 6, Subsection (d)(2) 72 Tom Rooney home rule counties. The 1970 Constitutional Convention rejected a proposal which would have made county home rule d ependent upon a population threshold of 100,000. Instead, the Convention decided that county home rule needed a county executive to be effective, so the presence of such an execu- tive officer is the constitutional requirement for county home rule (Cole 1973, p. 17). Jurisdictional disputes between a county and its home rule munici- palities could be very pro blematic without some standard for decision. The framers of the Illinois Constitution provided such a standard, and the sta n- dard is favorable to the municipalities: “If a home rule county ordinance conflicts with an ordinance of a municipality, the municipal ordinance shall prevail within its ju risdiction.”8 Further, the General Assembly is prohibited by the Constitution from interfering with home rule municipalities in the area of special services asses sments. Finally, the last subsection of Section 6 states that “Powers and functions of home rule units shall be construed lib- erally.”9 These provisions form a solid basis that gives home rule authority real substance in Illinois. 4. Project Design Database To test the hypothesis that home rule authority increases the tax burden placed upon residents and businesses of a city, a database was created to support various statistical analyses. The two hundred and s ixty -seven municipalities in Cook County and the “collar counties” of DuPage, Kane, Lake, McHenry, and Will Counties were chosen for this study. Mr. Allan Mayer of the Illinois Comptroller’s office completed a basic study of all Illinois municipalities in the Comptroller’s FY 1999 Fiscal Report Card . For this project, however, Cook and the collar counties were chosen: a) to limit the scope of the study, and b) to recognize the reality that this area, comprising almost two -thirds of the population of Illinois10, is qualitatively different from “down- state” Additionally, according to Mr. Mayer’s report, there are 110 home rule municipalities in Illinois. Of those municipalities, 103 are in the six counties studied here. Information from these cities was coded to allow basic analysis of reve- nue structure. The database itself contains the following general fields: 8 Article VII, Section 6, Subsection (c) 9 Article VII, Section 6, Subsection (m) 10 Ibid. Local Government Revenue Structure 73 • County of the municipality • Per capita own source revenue • Name of the municipality • Own source as a % of rev enue • Presence of home rule a uthority • Property tax rate • Population • Property tax revenue • Equalized Assessed Value • Property tax as a % of revenue • Per capita EAV • Property tax as a % of own source • Total rev enue • Sales tax as a % of revenue • Per capita revenue • Sales tax/property tax ratio • Per capita revenue • Municipal library • Own source revenue • Municipal fire department In addition to these basic fields, a larger version of this database contains additional fields to note the presence or absence of various specific asses s- ments in the total property tax levy. Data Collection The information for this project came from various places. A list of mu- nicipalities in the six counties was obtained from the Illinois Municipal League (IML). The IML’s list indicated the home rule status of the municipal- ity, and it provided a method for co ding municipalities that happen to cross county boundaries. The information regarding municipalities with multiple county jurisdic- tions was further refined with documents from the Illinois Department of Revenue (IDOR). The Department’s “Sales Tax Receipts Reported by Sta n- dard Industrial Classification” contains a front section listing cities with mu l- tiple jurisdictions. Where the IML list and IDOR list differed, the IDOR list was given precedence. The IDOR document was also the source of the sales tax infor mation in the database created for this project. Both the fields for state sales tax re- ceipts and home rule sales tax receipts were completed with information from this document. Fo r these variables, the numbers in this sheet were given precedence over other in formation, such as the financial database from the Illinois Comp troller’s office. The c omptroller’s sales tax data often varies from that of the IDOR document, although the va riations are within reason. It is the author’s assumption that the IDOR document con tains more stable data because of its status as the primary source. The comptroller’s data is a compilation of data supplied by the municipalities through their annual fi- nancial reports. Additionally, the differing fiscal years of the municipalities could, in theory at least, alter the data, as could the distinction between the liability periods and the collection periods of the taxes. The IDOR document identifies its da ta as “for the liability period(s) of January 1, 1999 thru [sic] December 31, 1999, collected in February 1, 1999 thru [sic] January 31, 2000.” This data is therefore reliably uniform, in addition to being the primary source of such information. 74 Tom Rooney The co mptroller’s database is the main source used in this project for each of the variables concerning the revenue ratios. In each of the fields that have a total revenue figure as part of the calculation, the total revenue amount was taken from the comptroller’s database. The different fields separating own source revenue from intergo vernmental revenue were also compiled using information from the c omptroller’s database. The term “own source revenue” was operationally defined to include the following categ o- ries from the c omptroller’s data: · Property Tax · All licenses and per mits · Sales Tax (HR or refer endum ROT) · Fines and forfeitures · Utility Tax · Charges for service · Other local taxes · Interest · State sales tax · Miscellaneous Another large portion of the data in the fields for this project came from the individual municipalities’ tax extension records on file in each county clerk’s office. Records were obtained from the clerk’s offices in the counties of Cook, DuPage, Kane, Lake, McHenry, and Will. These records contained the Equalized Assessed Values (EAV) of the communities, the total property tax rates, and the separate prop erty tax rates for each fund. There were cases in which one county’s EAV figures were different (within reason) from those of a nother county with jurisdiction over the same municipality. In these cases, the figure of the county that controlled a greater portion of EAV was used. 5. Data Analysis Ms . Carol Reckamp of the Comptroller’s Chicago office estimated a 95% compliance rate for municipalities submitting proper Annual Financial R e- port(AFR) data.11 This compliance rate is accurate in the sample of six coun- ties used for this project. Of the 267 municipalities examined in the six coun- ties, 13 did not appear in the comptroller’s AFR data. These municipalities are: Blue Island, Dixmoor, Dolton, Greenwood, Lily Lake, Lyons, Markham, Melrose Park, Minooka, Monee, Prospect Heights, Robbins, and Trout Va l- ley. Other municipalities either provided insufficient information to the comptroller’s office or the Comptroller’s database contained errors which could not be rectified by theauthor and which resulted in incomplete info r- mation. Municipalities with incomplete information were: Elburn, River- woods, Union, and Westchester. These municipalities were r emoved from statistical analysis for any variable calculated with incomplete information. 11 Phone interview between Ms. Reckamp and the author, February 2001. Local Government Revenue Structure 75 Dummy variables used to control for the presence of municipal libraries and municipal fire departments turned out to be critical to the data analysis. These controls were not in place when some of the preliminary r egressions were run. In these preliminary regressions, some very fundamental relation- ships that must be true for home rule communities did not appear to be sup- ported by the data. Once the data accounted for the presence of municipal libraries and municipal fire departments, the values produced by the regres- sions changed. Hypothesis #1: Property tax revenue will be a smaller proportion of own source revenue in home rule units. The reasoning b ehind the hypothesis seems intuitive. Home rule units have the ability to generate revenue from sources that are unavailable to non -home rule units. It seems logical to assume that home rule units would avail themselves of their additional tax authority and be less depen dent upon property tax. However, the data do not support this h ypothesis. The proportion of revenue that is derived from property tax seems to be slightly lower than non -home rule units, but the finding is not statistically signifi- cant. The factors of: a) the proportion of total revenue derived from sales tax, and b) the presence of a municipal fire department were statistically signifi- cant indicators. A larger proportion of sales tax is directly related to a smaller proportion of property tax revenue, as might be logically deduced. However, this con- nection is not directly affected by home rule. One would be tempted to think that home rule communities would be likely to have a greater proportion of revenue derived from sales tax; after all, they have the authority to assess an additional sales tax in 0.25% increments. Non -home rule units did not pos- sess this ability during the time period studied in this project. This assump- tion turns out to be false. The correlation between proportion of sales tax revenue and home rule authority is not statistically significant. Indeed, one need only take a cursory look at the communities that obtain one-third or more of their revenue from sales tax. More than half of these communities are non -home rule units. Of the home rule units in this category, the major- ity of them do not assess an additional home rule sales tax. The proportion of revenue comprised of sales tax does not have a significant connection with home rule. Similarly, the presence of a mu nicipal fire department is also not directly related to home rule authority. Many cities without home rule authority have municipal fire departments, and some home rule communities are served by fire protection districts rather than municipal departments. 76 Tom Rooney Home rule does not have a significant impact on the property tax per- centage of own source revenue, and the significant impact of the proportion of sales tax revenue is not related to home rule. Hypothesis #2: Own source revenue will be a higher propo rtion of total revenue in home rule units. Again, this hypothesis seems intuitive. With additional own source tax possibilities available to home rule units, one would think that home rule units would generate more own source revenue. Nevertheless, the data do not support this hypothesis. When tested with some variables, home rule only increases this proportion slightly; when tested with other variables, home rule only decreases this proportion slightly. More importantly, in all tests, home rule authority is not a statistically significant factor. Of the vari- ables tested, per capita EAV is directly correlated at a significant level (with a very minor positive effect) and proportion of sales tax is directly correlated at a significant level (with a more pronounced positive effect). There is no hidden home rule impact in either variable. Hypothesis #3. Per capita revenue will be higher in home rule units. To come full circle, a form of the hypothesis of the Rolling Meadows pe- titioners was tested. Th e petitioners argued that the taxes of home rule communities were higher than those of non -home rule units. Their reason- ing also seemed intuitive; home rule units can tax more, so they will. Per capita revenue seemed to be a good choice as a measurement of the level of taxation. Regressions with per capita revenue as the dependent variable do not support the petitioners’ hypothesis. To give the petitioners their due, home rule units do seem to have higher per capita revenue, but the data show that the c onnection is spurious. Home rule authority is not statistically significant as a determinant. 6. Conclusions The data show that home rule authority is not significant determinant of a community’s taxation level, even when considering the level of taxation under different operational definitions. These findings confirm the findings of Allan Mayer of the Illinois Comptroller’s Office. In a study of the data of all municipalities in Illinois, Mr. Mayer found that “other factors [than home rule authority] are more likely to determine a municipality’s dependence on property taxes (Mayer ND).” On the basis of the data for this report, the same conclusion can be made regarding the proportion of own source rev e- nue and the general level of taxation. Home rule is not a key factor. For the questions re garding general level of taxation, further study must be done; the data in this report do not point to any critical factors. Local Government Revenue Structure 77 The question remains, then: Why does home rule authority not have the effect on taxation that either side in the Rolling Meadows home rule d ebate expected it to have? A plausible explanation would seem to be that home rule authority is really more about regulation and other municipal powers that are not related to taxation. Some anecdotal evidence supports this conclusion. In a previ- ous phase of this project, information was obtained from the four cities in Illinois whose home rule authority was revoked: Lisle, Lombard, Rock ford, and Villa Park. Interviews with various officials in thes e cities showed a common pat- tern. All the officials stated that their towns were not particularly interested in trying to regain home rule authority. Mr. Bill Lichter, Village Manager of Lombard, stated that if his village were to become interested in regaining home rule, the taxation issues would not be the driving force. From his per- spective, the only revenue issue of any concern was the restriction of non - home rule units in their use of revenue raised by the hotel/motel tax. The rest of the discussion involved regulation issues, not financial issues. Mr. Ron Schultz, Legal Director of the City of Rockford, also said that his city would, hypothetically, be more interested in the regulatory powers of home rule than the taxation powers. As an example, he cited the fact that the City of Rockford used to be able to license electricians according to their own standards. With the loss of home rule, Rockford no longer has the authority to set these standards. Home rule seems to affect the regulatory operations of a municipality much more than it affects a municipality’s revenue struc- ture. Analysis of the data collected for this paper shows that home rule a u- thority is not a significant factor in the level of taxation imposed by a mu- nicipality. Home rule authority does not manifest itself in a higher level of taxation, as the proponents of the Rolling Meadows referendum argued. Neither does home rule manifest itself in a lower level of taxation, as the op- ponents of the Rolling Meadows referendum argued. Non e of the taxation factors tested in this project point directly to home rule as a contributing fa c- tor. Home rule authority is more valuable to municipality for regulatory powers than for tax purposes. References All citations of the Illinois Constitution come from 1970 Illinois Constitution Anno tated , David R. Miller, Illinois Legislative Council, 1980. Cole, Stephanie. 1973. Illinois Home Rule in Perspective, Home Rule in Illi- nois, p. 14. Ebel, Alice. 1970. Local Governments Outside Cook County, Con -Con: Issues for the Illinois Constitutional Convention, p. 235. Encyclopedia Americana. 1992. Missouri, Volume 19, p. 261. 78 Tom Rooney Mayer, Allan. 1999. Supplemental Analysis: Home Rule Units, FY1999 Fi s- cal R eport Card , Office of the Comptroller. Small, Joseph F., S.J. 1970. Urban Government, Con -Con Issues for the Illinois Constitutional Convention, p. 235. Wandling, Richard. 2001. Illinois, Home Rule in America: A Fifty State Hand- book, p. 128. Illinois Home Rule: A Case Study in Fiscal Responsibility James M. Banovetz* Abstract. This article examines the popular notion that elected officials, par- ticularly at the local level, can not be trusted with broad powers of taxa- tion; that they are li kely to use and perhaps abuse all of the powers of taxation they possess. The study looks at the use of tax powers, made over a 30 year period, by Illinois’ home rule municipalities which have one of the broadest grants of tax powers given by any state to its local government officials. This study found only seven reasonably verifiable examples of unwarranted uses of home rule powers, only three of which represent unequivocal instances in which the voters, the courts, or the legislature voided uses of home rule powers. Available evidence pr o- duced neither a rational nor an empirical basis to support a reasonable probability that, given the opportunity, local elected officials will enact new or higher taxes without regard for the wishes of the voters. Inde ed, the Illinois experience suggests that, with adequate safeguards, local offi- cials can be trusted with broad based local tax powers. 1. Introduction Perhaps one of the most common attitudes about American local gov- ernments is that their legislators are prone to abusing their power to tax. This attitude has its roots in the era of municipal corruption in the last dec- ades of the nineteenth century, chronicled so well by Lincoln Stephens in his classic The Shame of the Cities, and attacked by the municipal reform mov e- ment of the last century launched by Richard S. Childs and the National Mu- nicipal League. The attitude persists despite the fact that reforms produced by that movement (including the Australian ballot, nonpartisanship in local elec- * James M. Banovetz is professor emeritus and director emeritus of the Division of Public Ad- ministration at Northern Illinois University. An internationally renowned expert on local go v- ernment and local government management, Banovetz is recognized as the foremost authority on home rule in Illinois. JRAP (2002)32:1 80 James M. Banovetz tions, the council-manager form of government, and, most impo rtantly, the professionalization of local government workforces) has cleaned most cor- ruption out of city and village governments, especially from the growing majority of mid-sized cities using professional city managers, and including most large city governments (e.g., Cincinnati and Kansas City). This attitude continues to provide popular support for manifold con- straints on the powers of local governments, especially their tax powers. Constraints range from the judicial standard of strict construc tionism in the interpretation of grants of authority to local governments (Dillon’s Rule), through statutory limits on taxing powers, to the more contemporary imp o- sition of tax caps. All of these constraints a re rooted in the presumed truism of Lord Action’s thesis that power corrupts and absolute power corrupts a b- solutely. The persistence of this attitude has been demonstrated by the force of the so-called “Taxpayers’ R evolt” of the last several decades. The growing use of property tax caps in Illinois attests to the attitude’s continuing strength - strength that endures despite a dearth of empirical or other scholarly evi- dence exa mining it. Illinois’ experience with home rule offers a unique and interesting op- portunity to test the proposition that it is inevitable, or indeed even probable, that municipal officials will abuse the authority to impose more and higher taxes on local taxpayers. This paper will exploit this opportunity; it will ex- amine Illinois’ expe rience with home rule tax powers, looking for evidence suggesting irresponsibility in their use. To do so, it will draw upon the lim- ited available research on Illinois home rule and on the author’s own 38 years of experience working with, and studying, Illinois’ local government system. First, however, it will summarize the extraordinary home rule pow- ers granted to Illinois cities and villages. 2. The History of Illinois Home Rule With Chicago and Cook County’s long histories of machine politics and political corruption, Illinois has provided fertile ground for popular scepti- cism about the fiscal responsibility of local municipal officials. The public’s reaction to late 19th and early 20th century municipal corruption was an in- tense and continuing pattern of adding ever more restrictions and limitations on municipal taxing powers. Prop erty tax limitations eventually reached a point at which they were so overlapping and confusing that they were barely capable of judicial interpretation, sometimes leading to implementation in an arbitrary and capricious fashion (Fisher and Fairbanks 1968). Indeed, Illinois students of local government routinely attribute Illinois’ unusually large number of local governments to the need to evade statutory restrictions on municipal taxing powers so that services demanded by the public could be Fiscal Responsibility 81 provided.2 Illinois has also had a history of strict and rigid application of Dillon’s Rule to the interpretation of statutory grants of power. In effect, Dil- lon’s rule holds that mu nicipal corporations have only those powers specifi- cally granted to them by statute and those necessarily implied from the granted power.3 Indeed, statutory grants of authority to cities were so r e- stricted in their application that Chicago attempted, frequently and unsuc- cessfully starting in 1904, to secure some form of home rule (Banovetz and Kelty 1987a). Despite the state’s history of local government distrust, Chicago’s home rule efforts ultimately proved successful in 1971 when voters approved the Sta te Constitution drafted in 1970. That Constitution pro vided Illinois cities and villages with an optional home rule system that William N. Cassella of the National Civic League has called “the most advanced form (of govern- ment) as far as a flexible power system is concerned.” (Banovetz and Kelty 1987b) 3. Illinois Home Rule Powers Defined The 1970 Illinois Constitution provides a very broad definition of home rule powers: “Except as limited by this Section, a home rule unit may ex- ercise any power and perf orm any function pertaining to its government and affairs including, but not limited to, the power to regulate for the protection of the public health, safety, mo rals and welfare; to license; to tax; and to incur debt.” (Art. VII; Sec. 6a) Except for prohibiting home rule units from levying taxes upon “income, earnings, or occupations” without legislative authorization, the constitu- tional constraints upon home rule units are relatively few and have not proven to be significant. The constitution permits the General Assembly to put specific limits on the use of home rule powers, but with restrictions: (1) it can provide for the exclusive exercise of a power or function by the state by a vote of a simple 2 Depending upon the information source, Illinois has between 6,800 and 7,200 units of local government. It has more units of local government than any other state in the nation, lea ding the second ranked state, Pennsylvania, by nearly 50 percent. A large portion of these govern- ments are fire protection, park, and library districts formed in part to get new access to property tax revenues to support these pop ular services. 3 Italics added to emphasize the interpretive practices of the I llinois courts. Dillon’s rule is a legal concept first articulated by the Iowa courts and later applied by the courts in each sta te. The classic application of the rule was in Trenton v. New Jersey, 262 U.S. 182 (1923). Further clarification is found in Kennedy (1971) and Braden and Cohn (1969). 82 James M. Banovetz majority of both houses, or (2) it can prohibit the use of a home rule power, but only by a vote of a three-fifths majority of the membership of both houses. The constitution further stipulates that: “Powers and functions of home rule units shall be construed liberally.” (Art. VII, Sec. 6m) The Illinois Supreme Court demonstrated its general willingness to con- strue the grant of home rule powers liberally in three early, landmark cases. In 1972 and again in 1980, the Court ruled that legislation passed before the effective date of the 1970 constitution did not limit home rule powers unless such legislation complied with constitutional requirements (the three-fifths majority vote) needed to impose a limit on home rule powers.4 In 1973, the Court held that statutes restricting the exercise of local government power did not apply to home rule units unless the statute explicitly indicated such an intent.5 In short, Illinois’ grant of home rule powers to its cities and vi llages is, indeed, very broad. 4. Illinois Use of Municipal Home Rule6 When the 1970 Illinois Constitution took effect on July 1, 1971, a total of 67 cities and villages auto matically gained home rule authority by virtue of meeting the constitution=s standard of having a population of 25,000 or more persons.7 By the time of the November 2000 elections, that number had grown to 147 municipalities. In the intervening years, twelve more cities gained home rule by population growth, 72 had adopted home rule by refer- endum, and four lost home rule status by referendum. Since the Constitution and its home rule system took effect thirty years ago, over seven million Illinois residents -well over half of the state’s popula- tion C have lived in a local government exercising home rule powers. “Thus 4 Kanellos v Cook County, 53 Ill. 2d 161, 290 N.E.2d 240 (1972); Sommer v. Village of Glenview , 79 Ill 2d 383, 403 N.E.2d 258 (1980). 5 Rozner v Korshak, 55 Ill. 2d 430; 303 N.E.2d 389 (1973) 6 The discussion in this section is based upon “Illinois Home Rule: A Thirty Year A ssessment,” Policy Profiles, Northern Illinois University Center f or Governmental Studies, February 2001. 7 Home rule was also made available to counties in which a chief executive officer is elected by the voters at large. This structural requirement has resulted in a county experience with home rule very different from the municipal experience, but not necessarily in terms of financial pow- ers, practices, or behaviors. Chiefly, this requirement has effectively limited home rule to just one county, Cook County. As a result, this paper does not deal with county home rule in Illi- nois. Fiscal Responsibility 83 it is safe to conclude that Illinois and its residents have had widespread ex- perience with municipal home rule.”8 5. Home Rule Tax Powers With significant exceptions, the broad scope of Illinois’ home rule power also extends to the power to levy taxes. Home rule freed municipalities from all legislative limitations on the levy and use of property taxes, and gave municipalities wide discretion to design new tax levies. The principal exception is income taxes: the Constitution’s sole stated tax limitation prohibits home rule taxes levied on “income, earnings, or occupa- tions” unless such taxes are specifically authorized by the Illinois General Assembly. No such authorization has ever been given or even seriously con- sidered. A second major exception occurred in 1991when the Illinois General Assembly preempted the power to impose retail sales taxes. Illinois had op- erated well before 1971 with a 5 percent state sales tax which went into the state’s general fund and an additional 1 percent tax, if locally authorized,9 which was rebated to the city or county in which the retail sale occurred. Functionally, the system produced a state -wide 6 percent sales tax.10 The state collected the entire sales tax and rebated to each local government its portion of the tax. After home rule became effective in 1971, a number of cities and vi llages enacted their own sales taxes, applied over and above the 6 percent state tax. These local sales taxes sometimes were levied on different bases, usually d e- signed to protect local merchants from out -of -town competition. Thus, for instance, some communities with significant farm service businesses ex- empted farm implement sales from the local, home rule sales tax; others li m- ited the local tax to the first $500 of price on any given item; still others used other tax definitions to raise money without harming the local economy. Tax rates, too, were set locally and the collection of these additional local sales taxes was the responsibility of the levying municipality. The result was a pattern of local sales taxes that provoked oppos ition from statewide merchants who had to program cash registers differ ently in many communities they served. To assist the merchants, the General As- sembly reserved to the state exclusive authority to enact sales taxes, thereby establishing a single, statewide retail sales tax base.11 Simultaneously, the General Assembly protected home rule co mmunities by authorizing them 8 Policy Profiles, op. cit., p. 1. 9 And nearly all Illinois cities and counties have authorized the use of this local portion of the levy. 10 The tax was later modified so that the 5 percent state portion was not levied on the sale of food (except food served on the premises) and drugs. 11 The sales tax in Illinois is technically known in law as the retail occupation tax. 84 James M. Banovetz individually to levy an additional sales tax, on the state’s tax base, in amounts of .25 up to a total additional levy of 1.5 percent. A third constraint upon home rule taxing power was also added by the General Assembly. One of the first12 taxes levied by home rule municipali- ties was a real estate transfer tax. In the decades of the 70's and the 80's, which saw rapid escalation of real estate values, the real estate transfer tax produced a large windfall in revenues from taxpayers whose properties had become so inflated that sellers, who paid the tax, hardly noticed the amount. When the escalation in property values leveled off, however, the tax gener- ated opposition. Thus, the General Assembly enacted legislation which a l- lowed existing real estate transfer taxes to continue, but imposed a referen- dum requirement on any future levy of such a tax by a home rule municipal- ity. 6. Hypothesis and M ethodology Given: · Illinois’ local government history, · The extra ordinary breadth of Illinois home rule powers, · The broad scope home rule gives to municipal taxing powers, and · The number of Illinois cities that have used Illinois home rule, the Illinois experience might well be said to represent the most severe test possible of the hypothesis that, given sufficient discretion, local government officials will impose unwarranted taxation on their res idents. This paper will examine this hypoth esis by (1) examining the extent to which the authority has been used; (2) comparing home rule with non -home rule communities’ uses of property taxes as a revenue producing measure; (3) reviewing home rule constraints on the misuse of home rule taxing powers to determi ne if, indeed, such constraints have been, and can be, used successfully; and (4) examining the nature of voters’ reaction to the use of home rule powers. Since the term “unwarranted powers” is subjective, this paper will view only those uses as “unwarranted” which were subsequently constrained or voided by oversight agencies -the General Assembly, the courts, or the voters through a referendum. Ultimately, in a society ruled by democratic principles, the reaction of the voters is the most nearly infallible test of the acceptability and utility of public policy, including the appropriateness of tax policies. Fortunately, for the purposes of testing this hypothesis, voter reaction is also the test with the best available information. 12New at least to Illinois. Fiscal Responsibility 85 1. Municipal use of hom e rule taxing powers Two comprehensive surveys of the uses of home rule powers have been made. The first was undertaken in 1983 (with 95 communities responding) and updated in 1986 (with 60 communities responding; taken together in the two surveys, 105 communities responded to at least one survey) (Banovetz and Kelty). The second has just been completed (in spring, 2002), with 83 communities respon ding. The most common uses of home rule powers in the two surveys are shown in Table 1. Three relevant conclusions can be drawn from this table. First, home rule is widely used for governmental functions other than taxa- tion. While the use of home rule taxes is one of the two most common uses of home rule powers, home rule is used almost as frequently to promote economic development, strengthen regulatory authority, reduce debt costs,13 and facilitate the purchase, sale, and lease of real estate. Home rule, in short, is not used by government officials primarily as a method of raising more tax rev enues. Secon d, the use of home rule as a means of raising tax revenues from sources other than property taxes is clearly increasing and is widely e m- ployed for that purpose, although the frequency of such use is probably overstated by the survey. Well over half of the survey’s non -respondents were small communities which make less use of tax and other home rule powers. Non e theless, this significant increase in use makes the analysis in this study (a) more important, and (b) more likely to support the hypothesis. Third, few home rule communities use their home rule power to levy higher property taxes. Fewer than one-fourth of home rule communities use home rule to increase property tax levies above the levels a llowed by statute or to increase such levies above statutor y tax caps. 13 Home rule is widely used to lower the interest costs of government borrowing. Because they are not limited in their borrowing to kinds of debt authorized by statute, home rule communi- ties can negotiate better interest rates. Further, home rule communities can issue general obliga- tion bonds (GO bonds which are secured with the government ’s propert y tax powers) without the need to secure voter approval through a referendum. The use of GO bonds lowers the inter- est costs of the borrowing. And, indeed, the shift in borrowing from revenue to GO bonds by home rule communities has been significant; it is used even when other revenue sources (e.g., utility bills) are used to raise the funds to repay the debt. Because debt secured with property tax powers can, if used unwisely, lead to substantial increases in property taxes, its indiscrimi- nate use could have serious adverse effects on the property tax levies and credit ratings of home rule communities. Thus this home rule use has a direct relationship to the use of home rule tax powers. 86 James M. Banovetz Table 1 . Uses of Home Rule Powers Function 1983 -86 in % 2002 in %* Communities Reporting 105 or 95% 83 or 57% Economic Development ** 83 Levy Taxes Based on Home Rule Powers 57 83 Regulation 72 78 Reduce the Cost of Borrowed Money 90 74 Buy, Sell, or Lease Property 43 73 Levy Sales Tax 5 61*** Regulatory Licensing 61 55 Intergovernmental Agreements 58 52 Change Structure of Government 30 29 Exceed Tax Caps NA 24 Extend Property Tax Beyond Statutory Limits 16 18 *Listed in ord er of frequency. ** Not tabulated, but incidence of use was second only to incurring debt. *** Sales taxes reported in the first survey were based on home rule powers; in the second su r- vey, they were levied based on special stat utory authority. Note: The lower survey participation in 2002 will cause some inflation in the percentages since the majority of the non-participants were small communities which, in general, make much less use of home rule powers. Two-thirds of communities over 25,000 responded while less than half of those under 25,000 responded. Further insight into the kinds of taxes being levied by home rule co m- munities in both the 1983-86 and 2002 surveys is found in table 2 . It clearly shows that the years between 1986 and 2002 have witnes sed a major expan- sion in the use of taxes levied with home rule powers. This can be attributed to a number of possible factors. Certainly the chronic need of local govern- ments - like all governments - for more money to meet public service de- mands is a fa ctor. So, too, was the loss of federal revenue sharing dollars which occurred during this period. Local governments typically reacted to this loss by maintaining services at or near existing levels and making up the revenue shortfall by some combination of greater ope rating efficiency and increased use of other revenue sources. Two other factors also played a role. The first is the influence of the Home Rule Attorney’s Association, a group sponsored by the Illinois Mu- nicipal League, which has met month ly since first being formed in 1971, to monitor home rule uses with the intent of discouraging uses that would be disapproved in court tests. As case law has developed, and the legality of more uses has been established, many powers have been more frequen tly used. The second has been the success of home rule itself: experimental uses of home rule powers that subsequently prove successful in achieving their purpose also tended to be copied. The hotel-motel tax is a good example of the latter phenomena. Fiscal Responsibility 87 Table 2. Home Rule Taxes, 1983-86 and 2002 Tax Levied 1983-86% use 2002 % use Communities Reporting 105 or 95% 83 or 57% Retail Sales * 5 61 Hotel/Motel* 35 60 Real Estate Transfer* 11 36 Restaurant food & Beverage Sales* 8 25 Exceed Property Tax Caps NA 24 Property Tax Beyond Statutory Limits 15 18 Gasoline* 9 17 Amusement* 14 14 Wheel Tax (on auto ownership) 4 8 Other 3 7 Sale of New Automobiles 7 2 *Taxes which broaden the tax base to include non-residents of the community. Note: The lower survey participation in 2002 will cause some inflation in the percentages since the majority of the non-participants were small communities that, in general, make much less use of home rule powers. Two-thirds of communities over 25, 000 responded while less than half of those under 25,000 responded. The single most notable change in tax patterns has been the increase in the use of home rule retail sales taxes which became much more co m mon after the Illinois General Assembly prohibited the use of home rule powers to levy sales taxes and permitted home rule communities to impose larger local sales tax levies on the state sales tax base. Historically, Illinois has im- posed a 5% state sales tax and permitted local communities (e.g. cities, vi l- lages, counties) to add an additional 1% levy within their jurisdictions, which the state collects and remits to them. Now, home rule communities can levy up to an additional 1.5%, to a total of 2.5%, on the state sales tax base which the state will collect and remit to them. By eliminating the need to collect the home rule portion of their local sales tax, this change made the use of home rule sales taxes much more attractive to home rule governments. Two additional points must be added to this. First and foremos t, only seven, or 13%, of the fifty-three communities reporting the use of this tax levied the whole 1.5%. Of these, six were located in Cook County and one in a Chicago suburban county. Because of additional levies for metropolitan purposes, total sales tax rates in Chicago and suburbs are higher than in the rest of the state, making local tax additions a smaller percentage of the total levy. Second, non -home rule communities are r estricted to the 1% local share. These differences produce total sales tax rates which vary widely throughout the state. No evidence has ever been offered that suggests that such differences have produced a detectable impact on consumers’ shopping patterns in either the state or in the Chicago metropolitan area. A second tren d evident from a careful reading of the data is that the taxes levied with home rule power are predominantly those that spread the tax burden to non -residents of the community: retail sales tax, hotel/motel tax, real estate transfer tax, restaurant food and beverage tax, gasoline tax, 88 James M. Banovetz and amusement tax. The four most frequently used home rule taxes, and six of the top eight home rule tax uses, are taxes which spread tax burdens more broadly. In fact, some communities adopted home rule specifically to secu re the authority to levy retail sales taxes so that community cost burdens could be transferred to non -residents.14 In short, then, taxation has been an increasingly common use of home rule powers, but it has been most frequently used to transfer local tax bur- dens from residents to non -residents of the community. 2. Comparison of home rule and non -home rule uses of tax powers Home rule governments clearly levy a wider array of taxes than their non -home rule peers since, with one exception, non -home rule units are not authorized to levy any of the taxes listed in Figure 3. That exception is the hotel/motel tax.15 Indeed, only one of the taxes listed in Figure 3 has been challenged by opponents of home rule: the use of home rule to extend prop- erty taxes beyond the statutory limits imposed on non -home rule govern- ments.16 Because this has been the focal point of home rule opposition, it also will be the focal point of this analysis of the hypothesis that, given suffi- cient discretion (as Illinois home rule sur ely provides), local government of- ficials will impose unwarranted taxation on their res idents. Opponents of home rule regularly contend that the adoption of home rule will lead to rapid, and by implication unwarranted, increases in munici- pal property taxes . Two studies have been conducted over the years which compare home rule and non -home rule use of property tax powers; both have relevance for this opponents’ contention. The first, undertaken by J. Banovetz and R. Albritton, compared the changes which occurred in all Illinois cities and villages over 10,000 popula- tion during the first ten years of home rule, 1971-81 (Banovetz and Kelty 1987). They found that both population size and geographic location (l o- cated inside or outside of Cook County) accounted for more of the variance 14 These tend to be communities with regional shopping malls - Oakbrook and Mt. Vernon are examples. Communities with large college student populations, such as DeKalb, or with busy hotel/motel industries, such as Rosemont, also utilize such taxes heavily. 15 That exception, however, is significant. The City of Rosemont, located adjacent to O’Hare Airport and with a night -time population several times its daytime population, first adopted home rule in 1972 for the express purpose of imposing a hotel/motel tax on the many large hotels within its boundaries. The tax proved s o successful and devoid of local opposition, that it was widely copied by other home rule governments. The state legislature finally authorized the tax for use by non-home rule governments, but with a crucial difference: the statutory authoriza- tion permit s home rule tax proceeds to be used only to promote tourism to the co mmunity. Home rule governments can use the tax proceeds for any public pu rpose. 16 Presumably, home rule opponents will also object to home rule governments’ exem ption from statutory prop erty tax caps, but, in the author’s experience monitoring home rule referenda, this consideration has not yet emerged as a major issue. Fiscal Responsibility 89 in property tax rates and the rate of increase in such rates than did home rule status. While home rule units showed a higher rate of increase in property tax levy amounts during the ten year period, the total amount of their tax levies, shown in Table 3, was not significantly different in 1981, the final year for which data for the study were available. Leaving aside the debate about whether the higher rate of increase was attributable to home rule status or simply a process of “catch-up,” and remembering that only 13.7 per cent of all home rule units (of whatever population size) were even lev ying higher property tax rates than they could have levied without home rule powers in 1983, only one conclusion from that study could be said to be rele vant to this inquiry: when controlling for population and location, the average property tax levy for home rule communities was the same as the average property tax levy for non- home rule communities after ten years of Illinois home rule ex perience. Table 3. Comparison of Property Tax Levy Rates of Home Rule and Non - Home Rule Communities After Ten Years of Illinois Experience with Home Rule Category of Municipality Ave. Rate 1970 Ave. Rate 1981 I. Municipalities Over 25,000 In Cook County (N=27) .794 1.612 Outside Cook County (N=35) 1.114 1.612 II. Cook County Municipalities 10,000 -25,000 With home rule (N=8) .543 1.325 Without home rule (N=38) .812 1.303 III. Non-Cook County Municipalities 10,000 -25,000 With home rule (N=6 ) .659 1.002 Without home rule (N=52) .842 1.176 The second, much more contemporary study, by R. Dye and T. McGuire (1997) looked at the effect of property tax limitation measures in general, and specifically on the effect of tax caps on local government fi scal behavior. In studying such effects on Illinois cities and vi llages located in the six county Chicago metropolitan region, Dye and McGuire specifically evaluated the impact that the state’s tax caps, enacted in 1991, had upon the property tax rates of non -home rule communities (which are sub ject to the caps) when compared to home rule communities (which are not). This is shown in Table 4. They found that: Table 4. Average Annual Growth Rates of Property Taxes Communities Number Growth Rate W/O Cap Growth Rate W/Cap Non-Home Rule 104 14.57 7.14 Home Rule 134 9.03 7.55 Source: R.F. Dye & T.J. McGuire (1997). 90 James M. Banovetz 1. The 104 non -home rule communities had been experiencing a much faster rate of growth in property tax rates before the imposition of the tax caps than the 134 home rule communities. 2. The rate of increase in property tax levies decreased in both the home rule and the non -home rule communities after the imposition of the tax caps upon the non -home rule communities, but the rate of decline was less in home rule communities.17 3. The rate of increase in property tax levies for non -home rule and for home rule communities was comparable18 after the imposition of tax caps. Nothing in the Dye and McGuire study would lead to the conclusion that home rule status results in significantly higher levels of property taxa- tion. In short, nothing in either study comparing home rule and non -home rule uses of the property tax supports the hypothesis that local government leaders, given the freedom from co nstraint that home rule provides, will impose significantly higher rates of property taxation. In fact, Dye and McGuire’s data on the rates of property tax increases prior to the imposition of the tax caps suggests exactly the opposite: that prop erty taxes have increased more slowly in home rule communities. Data in the 2000 survey adds further evidence that home rule communi- ties rely less on property taxes than do their non -home rule peers. It asked com munities what proportion of their total rev enues in 2000 was derived from property taxes. The results are presented in Table 5 to gether with a comparison with the statewide average for municipal revenues from prop- erty taxes. Table 5 indicates that (1) the use of home rule powers to levy property taxes in excess of non -home rule statutory limits is very rare in communities smaller than 25,000, and (2) the percentage of total municipal revenues de- rived from property taxes by home rule units, even those home rule units levying property taxes in excess of what would be their statutory limits without home rule powers, is considerably less in communities larger than 25,000 population than the statewide averages. Since property tax levies tend to be higher in larger communities, all else being equal, the averages for large home rule communities should be considerably higher than the state- wide average. That it is not suggests that home rule powers, at worst, have not driven up property taxes and, at best, have been a factor in keeping such 17 Ibid., p. 8. Dye and McGuire did not control for differences in population size, but they did find evidence that location in Cook County or the collar counties did have an ind ependent effect (p. 14). 18 The rate of increase was 7.14 % for non-home rule and 7.55% for home rule communities. The use of a percentage rate of increase, however, does not control for the impact on the percentage of the much higher rate of initial increase by the non-home rule group. Fiscal Responsibility 91 taxes down.19 Such data hardly support the hypothesis that, given the a u- thority to do so, local government officials will increase property taxes in unjustifiable amounts. Table 5. Municipal Reliance on Property Taxes: Percentage of Total Mu- nicipal Revenues Derived fro m Property Taxes Category Average All Home Rule Average All Home Rule Over Statutory Limits Cook County <25,000 18% 23% Cook County >25,000 18% * Collar Counties <25,000 13% 11% Collar Counties >25,000 15% * Outside <25,000 15% 16% Outside >25,000 10% * Statewide Average** 26% *** * Too few cases for valid statistical comparison ** Source: Statewide Summary of Municipal Finances, Report of the Comptroller General of Illinois *** Data not available Note: Data from survey is for year 2000; statewide data is for most recent year available, 1998. In short, there is no research-based evidence in the public domain which supports claims that, given either the authority or the opportunity, Illinois city o fficials will drive up property taxes. 3. The impact of constraints on the misuse of home rule au thority The 1971 Illinois Constitution establishes legislative, judicial, and elec- toral constraints on the use, and misuse, of home rule power. This section will deal with the first two; electo ral constraints will be discussed in the next section. Legislative constraints derive from the constitutional grant of authority to the General Assembly either to preempt home rule powers for exclusive use by the state or to deny certain powers to home rule units. The legislature has used both constraints, but in a way not necessarily intended to show dis- approval of specific uses of home rule tax powers. While the General Assembly seemed to disapprove of a home rule tax when it i mposed a referendum requirement on new adoptions of property 19 The example of the City of Rockford, the state’s only city above 25,000 population without home rule powers, adds further support for this possibility. When Rockford lost its home rule powers, it quickly sought and received both state legislative and local voter approval for a nu m- ber of property tax increases which brought the city’s property tax rate considerably above its former, non-home rule, statutory limit. 92 James M. Banovetz transfer taxes, its a ction was not as negative as it might seem since it neither denied home rule units the authority to levy such taxes in the future nor did it order that existing property transfer taxes either be repea led or submitted to the voters for approval. Its action, then, a ppeared to be more of a response to anti-tax pressures than disapproval of this use of home rule taxing power. The legislature’s 1991 action terminating local home rule powers to levy retail sales taxes was not intended ultimately to restrict home rule powers. The bill’s sponsor, Senator Dawn Clark Netsch, was and remains a home rule supporter. Rather, her intent, articulated publicly, was to eliminate the prob- lems for retail merchants caused by the varying, locally defined tax bases on which the local taxes were levied.20 By including in the bill a provision a l- lowing only home rule governments to impose an additional sales tax on the state’s base, Senator Netsch and the General Assembly pres erved home rule units’ access to retail sales taxes as an alternative approach for raising rev e- nues to support their service commitments. Similarly, the General Assembly passed up other opportunities to r estrict home rule taxing powers in 1991 and again in 1995 when it passed laws im- posing caps on annual increases in local government prop erty tax levies.21 The caps were made mandatory for local governments in the six county Ch i- cago metr opolitan area and in other counties when approved by a county wide refe rendum. In all cases, however, the General Assembly explicitly exempted home rule units from the tax caps. The tax cap legislation r e- sponded to statewide, anti-property tax sentiment and it is reasonable to a s- sume that home rule units would not have escaped the limitations if the General Assembly had significant evidence that their tax increases were un- warranted. The Illinois courts, acting in their capacity as the final arbiters of the meaning of constitutional language, including the language of the h ome rule provisions, also has not hesitated to use its powers to restrict abusive or ex- cessive uses of home rule taxing powers. The Illinois Supreme Court, has heard 20 cases challenging the use of home rule tax powers; it supported home rule taxing power in 17, or 85 percent, of these cases. 20 Senator Netsch, in conversations with the author, expressed her view that her action in spon- soring the bill was actually supportive of home rule taxing powers. Further, there have been other similar situations in which the General Assembly has exercised p reemptive powers be- cause the aggregate of otherwise reasonable local decisions created problems for the state as a whole. An excellent example was the action of the 81st General Assembly denying home rule governments the power to regulate minimum ages for the purchase and consumption of alco- holic beverages. In this instance, variations in local laws, all enacted for locally supported rea- sons, led to too many traffic accidents as young drivers drove to communities with more lenient regulations. 21 The tax cap program limited a local government’s property tax increase in any year to a maximum of five percent or the increase in the cost of living, whichever was less. Fiscal Responsibility 93 The cases in which it did not support home rule taxing authority are par- ticularly significant for the use of home rule authority and for this analysis. In the first, the court struck down a Chicago ordinance imposing a retail sales tax on sellers of services.22 Drawing on the ruling in this case, the court ruled a year later that home rule utility taxes, levied in amounts that ex- ceeded the statutory maximums on such levies for non -home rule units, were a tax on occupations and thus in violation of the constitution.23 Finally, the court ruled that a Chicago tax on memberships in health clubs was an im- permissible occupation tax.24 These examples demonstrate that the legislature and the courts have the power and the incl ination to restrict or constrain the use of home rule tax powers if they feel a need to do so. That there are so few such examples, and none in the use of home rule’s unlimited power to levy property taxes, suggest that they have not felt such a need; that they have not found significant patterns of misuse or excessive use that require imposing constraints on such tax powers. Of perhaps particular signifi- cance, the legislature did find, in 1991 and again in 1995, excessive use of property taxing powers by non -home rule units of government and did i m- pose constraints on those governments, but did not impose similar con- straints on home rule governments. 4. Voter reaction to home rule: e lectoral c onstraints From the standpoint of democratic theory, the reaction of the voters is the ultimate test of whether Illinois’ broad home rule taxing authority, in- cluding seemingly unlimited property taxing authority, has led to unwar- ranted tax increases. This reaction can be measured by the referenda held on the question of whether or not a city, village, or county should have home rule powers. As of November, 2000, there had been 191 such referenda in Illinois.25 As might be expected, these referenda convey a mixed message. In 97 cases, the vot ers approved the use of home rule; in the other 94 cases they did not. But these 191 referenda can be divided into three distinct categories -county adoption referenda, municipal adoption referenda, and municipal retention referenda- and each produces a different picture of voter support. These referenda re- sults are reported in Table 6. 22Commercial National Bank of Chicago v City of Chicago 89 Ill. 2d 45, 432 N.E.2d 227 (1982). 23 Waukegan Community School District 60 v City of Waukegan 95 Ill. 2d 244, 447 N.E.2d at 233-35 (1983). This case also over-ruled a 1974 court ruling favorable to home rule. 24 Chicago Health Clubs, Inc. v Picur 124 Ill.2d 1, 528 N.E.2d 978 (1988). 25 “Illinois Home Rule: A Thirty Year Assessment,” Policy Profiles, op.cit., pp. 1-5. 94 James M. Banovetz Table 6. Home Rule Referenda Record 1971-2000 Kind of Referenda Voted for Home Rule Voted Against Home Rule County Adoption of Home Rule 0 11 Municipal Adoption of Home Rule 72 79 Mu nicipal Retention of Home Rule 25 4 Total 97 94 All referenda to adopt home rule by county governments were held after Cook County used its home rule powers to levy several new taxes; all failed, on average by a margin of 3 -1. However, these referenda results are some- what murky because they contained two separate issues, adopting home rule and restructuring county government.26 On the question of whether or not a city or village should be a home rule unit, the results are mixed-an understandable outcome in a society founded on a legitimate concern for the misuse of government powers. Most of these are referenda in which voters who have not lived in a home rule government are deciding whether to adopt home rule. Given Illinois’ history, the only surprise is that so many referenda supported home rule. Of greatest interest for this analysis are the outcomes in elections in which voters currently living in a home rule city are deciding whether or not home rule should be retained. These are voters who have experienced home rule powers, including home rule taxing powers, and who have an opportu- nity to abolish those powers. In these elections, voters opted to retain home rule in 25 out of 29 elections, or in 86 percent of the cases. Equally interes t- ing, the average electoral outcome in these elections was a 3 -2 margin in fa- vor of home rule.27 “In short, where home rule has been tried in Illinois, voters have been supportive of it.”28 Further support for this conclusion can be gleaned from the municipal adoption re ferenda. The county with the highest percentage of home rule adoptions is Cook County which has home rule powers and whose voters had, by the time they voted on adoption of home rule for their own city or village, experienced county home rule and paid Cook County’s home rule taxes. However, no analysis of these voting data and the hypothesis that elected officials with broad taxing power can and will misuse those powers 26 See footnote 6. These referenda can be interpreted as voter rejection of Cook County’s new taxes, but Cook County’s own voters have never voted on home rule retention. 27 There is a body of opinion among political scientists who specialize in analyzing election out- comes which holds that any outcome in which the margin of victory is 55 percent or more can qualify as a landslide victory. 28 “Illinois Home Rule: A Thirty Year Assessment,” Policy Profiles, op. cit., p. 5. Fiscal Responsibility 95 can be co mplete without an examination of the instances in which voters chose to abolish home rule powers. There were four: Lisle in 1977, Villa Park in 1980, Lombard in 1981, and Rockford in 1983. The Lisle abandonment represented an instance in which elected officials announced their intention to proceed with a plan to issue general obligation bonds to build a new city hall despite voter opposition to the plan expressed through an advisory referendum. Voters promptly petitioned for a referen- dum on the abolition of home rule; the referendum carried; home rule pow- ers were lost; and the city hall was never built. Villa Park and Lombard represented a different scenario altogether. In those co m munities, voters petitioned for an abandonment referendum and the issue was placed on the ballot. In each election campaign, supporters of aba ndonment asserted that abolition would reduce taxes by negating the taxes passed with home rule powers. The referendums passed, but tax r e- ductions did not occur because neither community had used its home rule powers to levy or impose any taxes, including higher property taxes. The Rockford case presented a still different scenario. In that city, after years of delayed maintenance of the city’s infrastructure, officials instituted a series of sharp property tax increases to upg rade and repair public facilities. The council could have raised the needed money without resorting to home rule powers by imposing local utility taxes, but it chose not to do so. Opponents of the property tax increases circulated a petition calling for a refe rendum on abandoning home rule. The referendum was held and home rule was abandoned. Shortly thereafter, a series of seven referenda were held to raise the city’s property taxes above the statutory limit. Six of the seven referenda passed. These cases demonstrate that concerned citizens can, when alarmed about local home rule uses, effectively prevent misuse by placing the fate of home rule powers in the hands of the voters. Summation: Analysis of the Hypothesis This paper seeks to validate the popular belief, expressed constantly in election campaigns concerning home rule in Illinois, that, given sufficient discretion, local government officials will impose unwarranted taxation on their residents. The strongest case that can be made in support of this view is with reference to specific instances of home rule powers being used in un- warranted ways, and subsequently being overturned by the Illinois General Assembly, by the Illinois courts, or by local voters. The best case: examples of unwarrante d use of home rule powers The clearest example of an unwarranted home rule use was Lisle’s a t- tempt to issue bonds to build a new city hall after voters had expressed their 96 James M. Banovetz opposition to the plan in an advisory referendum. Roc kford’s use of home rule powers to levy large property tax increases can also be cited in this cate- gory. The abandonment of home rule in Lombard and Villa Park is not a relevant example since assertions made to the voters regarding home rule taxes subsequently turned out to be false. A second example has been the rapid increase in the use of home rule taxes. This suggests that local officials make unwarranted use of their broader tax powers. The widespread use of these non -property taxes, have produced several instances of a ction to curb the use of home rule powers. Three relevant examples of possible unwarranted home rule uses were those taxes constrained by court decisions voiding Chicago’s retail sales tax on services, on Chicago’s tax on health club memberships, and utility taxes levied by Waukegan and several other home rule communities in excess of statutory maximums. The two home rule taxes subsequently altered by le g- islative action -the retail sales tax and the real estate transfer tax - might also be considered in a best case scenario. In this best case analysis, then, there have been seven examples of un- warranted use of home rule powers during Illinois’ thirty year experience with very broad grants of taxing power. Weaknesses in the best case Even this best case, however , has obvious weaknesses. With the excep- tion of the unwarranted uses by Lisle (bond issue over voter opp osition) and Chicago (sales tax on services, health membership tax), each example has mitigating circumstances. Rockford’s voters, by approving six of seven property tax increase referenda after home rule’s abandonment, gave evi- dence that they were less opposed to the higher taxes (policy use) than to the home rule decision process (policy procedure). The specific utility taxes voided by the courts wer e subsequently reinstated by the General Assembly. In the real estate transfer tax case, existing taxes were permitted to continue unaffected by the legislation. In the sales tax case, the General Assembly gave home rule municipalities special statutory power to access the state sales tax base and home rule use of retail sales taxes has actually increased as a result. Evidence disproving the hypothesis The strongest evidence disproving the hypothesis comes from two dis- parate sources. One is the empirical research undertaken by Banovetz and Albritton, who failed to find evidence that home rule communities increased property taxes at a faster rate than non -home rule communities, and by Dye and McGuire, who found that non -home rule communities were raising property tax rates faster than home rule communities. Both findings under- cut the central premise of the opposition to Illinois’ home rule system: that Fiscal Responsibility 97 home rule’s unlimited property ta xing powers will lead to higher increases in property tax levies. The 2002 survey of home rule use added further data which undercuts the hypothesis. The second, strongest source of evidence comes from Illinois voters. While county home rule voters have been clearly negative, and voter support for home rule adoption has been mixed, the voters who were asked if they wish to continue a home rule system already in use have been strong in their support for home rule. In other words, voters who have home rule want to retain it; they do not feel victimized by unwarranted use of h ome rule taxing powers. The Anti-tax Hypothesis Evaluated As noted earlier, the Illinois experience with municipal home rule might well be said to represent the most severe test possible of the anti-tax h y- pothesis that, given sufficient discretion, local government officials will im- pose unwarranted levels of taxation on their residents. This review of that experience finds inadequate support for the h ypothesis. Despite an extensive pattern of municipal use of home rule over the past thirty years, this s tudy found only seven reasonably verifiable examples of unwarranted uses of home rule powers, only three of which represent un- equivocal instances in which the voters, the courts, or the legislature voided uses of home rule powers. Further, given the paucity of such unwarranted uses, it might reasonably be concluded that these examples are more impres- sive as evidence that home rule abuses can be, and are, adequately con- strained. Finally, the empirical and scholarly evidence against the hypoth e- sis is compelling. Thus neither a rational nor an empirical basis could be found to establish a reasonable probability that, given the opportunity, local elected officials will enact new or higher taxes without regard for the wishes of the voters. Indeed, the Illinois home rule experience suggests that city councils and village boards have demonstrated impressive, although not complete, r e- sponsibility in the use of local taxing powers. References Banovetz, J. and T. Kelty. 2002. The Uses of Home Rule with Special Empha- sis on Taxation. Policy Profiles. Northern Illinois University Center for Governmental Studies, Vol. 2, No. 3, August. Banovetz, J. and T. Kelty. 1988. Illinois Home Rule and Taxation: A New Approach to Local Government Enabling Authority. Northern Il linois University Law Review , 709. 98 James M. Banovetz Banovetz, J. and T. Kelty. 1987. Illinois Home Rule: Image and Reality, Un i- versity of Illinois, Springfield. Banovetz, J. and T. Kelty. 1985. Home Rule and Taxes: The Ultimate Issue. Illinois Municipal Review, July. Banovetz, J. and T. Kelty. Home Rule in Illinois, op. cit., Ch. 4, “Debt, taxes and home rule” pp. 18-23. Braden , G. and R. Cohn. 1969. The Illinois Constitution: An Annotated and Comparative Analysis, p. 499. Canfield, D.S. 1985. Illinois Home Rule and American Democracy: A Study of Anticipated Consequences and Prospects for the Future, Ph.D. disser- tation, Northern Illinois Unive rsity, DeKalb. Day, R.L. 1979. Innovation Adoption: Home Rule Use in Illinois, Ph.D. dis- sertation, Unive rsity of Illinois, Urbana. Dye, T.F. and T.J. McGuire. 1997. The effect of tax limitation measures on local government fiscal behavior. Journal of Public Economics 66:469. Fisher, Glenn W. and Robert P. Fairbanks . 1968. Illinois Municipal Finance , University of Illinois Press. Gierach, W. 1977. Home Rule in Illinois: There Are Limits. Illinois Bar Journal, No. 66. Kennedy, D. 1971. Legal Services and Regulatory Procedures, in J. Banovetz, ed., Managing the Modern City , 403 Kustra, R.W. 1975. The Formulation of Constitutional Ho me Rule in Illinois, Ph. D. dissertation, University of Illinois, Urbana. Northern Illinois University. 2001. Illinois Home Rule: A Thirty Year As- sessment. Policy Profiles. Northern Illinois University Center for Go v- ernmental Studies, February. Witwer, S.W. 1974. Federalism and Constitu tions: The Illinois Experience. National Civic Review, No. 63. policyprofiles C ENTERFOR G OVERNMENTAL S TUDIES Northern Illinois University VOL. 2, NO. 3 AUGUST 2002 issue:The Uses of Home Rule With Special Emphasis on Taxation Home rule gives cities the power to solve local problems. (Supporters) Home rule gives cities too much power, especially too much power to tax. (Opponents) Home rule taxes reduce cities’ reliance on the property tax Cities use home rule to respond to quality of life concerns. Little voter opposition to home rule was reported in home rule cities. James M. Banovetz and Thomas W. Kelty Public debate continues in Illinois over what was probably the single most significant change in Illinois law made when the state’s present constitution went into effect in 1971. At issue is whether or not the constitution’s home rule provisions gave individual cities too much power, especially too much power to tax. A just completed survey, sponsored jointly by the Illinois Municipal League and the Illinois City/County Management Association, offers new insight into the way home rule governments use their home rule powers. All Illinois’ home rule municipalities were asked how they were using home rule powers. Table 1 divides home rule communities into six groups based on population size and geographic location, shows how many home rule communities are in each group, and the number and percentage of respondents from each of the six categories. The overall response rate for the largest communities, those over 25,000 popu- lation, was 65 per cent; the response rate for the 70 home rule communities under 25,000, each of which adopted home rule by referendum, was 49 percent. table one Home Rule Survey Participation, 2002 Location & Size of # Home Rule* # Responding % Responding Municipality Cook Co. over 25,000 pop.312168 Cook Co. under 25,000 pop.321547 Collar Co. over 25,000 pop.251560 Collar Co. under 25,000 pop.15853 Outstate Co. over 25,000 pop.191368 Outstate Co. under 25,000 pop.231148 Total1458357 * As of November 1, 2000, excluding Cook County and the City of Chicago. Larger communities make the most intensive use of home rule powers; these are the same communities that had the highest participation rate in the survey. The Debate: The Findings: policyprofiles CENTERFOR GOVERNMENTAL STUDIES Northern Illinois University2 What did the survey find? The survey found that the frequency and breadth of home rule use increased significantly in some important catego- ries and changed little in other categories during the years since similar surveys were conducted in 1983 and 1986. (See J. Banovetz and T. Kelty, Home Rule in Illinois: Image and Reality (Sangamon State University: Illinois Issues, 1987.) Table 2 summarizes the findings from the 2002 survey and compares them to the 1983-86 surveys. Several significant changes occurred between 1986 and 2002. First and foremost, of course, is a very significant increase in the use of home rule taxing powers. Of equal significance is an even sharper decline in the use of home rule powers to borrow money. While the first will suggest to some observers that home rule governments are misusing financial powers, the second directly countermands that conclusion. Other significant changes are found in the increased use of home rule powers to buy, sell, or lease property and to levy higher sales taxes. But there was little significant change in the frequency with which home rule powers were used to engage in regulatory activities, to utilize intergov- ernmental agreements, to change the structure of government, or to extend property taxes beyond statutory limits. Economic development uses were not categorized as such in 1983-86, but the survey results did report that the variety of uses lumped into this category made it one of the most frequent uses of home rule powers at that time and it, along with home rule taxation, remains one of the most frequent uses of home powers. Doesn’t the survey justify opponents’ fears about home rule and higher taxation? The survey found that home rule cities and villages are clearly making signifi- cant use of their power to levy taxes not available to non-home rule govern- ments. Table 3 (on page 3) reports the survey’s findings regarding the home rule taxes currently being levied. Clearly, taxation has become a major use of home rule powers during the past 20 years. This finding raises the question of whether home rule tax powers are being abused or used excessively. Three other issues must be considered to answer that question: (1) on whom is the burden of this additional taxation falling (i.e., are the taxes being paid by the same or different people), (2) are these new taxes being used to reduce, hold down, or replace other, more onerous taxes, and (3) is the total tax burden in home rule communities heavier, more oppressive, and repug- nant to local taxpayers? The third question is the hardest of the three to answer. Different cities and villages provide different services. Most provide basic police, fire, roads, and zoning services, but there are great variations in the provision of such services as ambulance, park, water, sewer, solid waste disposal, storm water collection and disposal, planning, economic development, and other services. Even in the common services, there is great variation: while all communities provide roads, for ex- table two Uses of Home Rule Powers Function1983-862002* Communities reporting105 or 95%83 or 57% (Columns show percentage of respondents using home rule powers for the function) Economic Development **83 Levy taxes based on home rule powers5783 Regulation7278 Reduce the cost of borrowed money9074 Buy, sell, or lease property4373 Regulatory Licensing6155 Intergovernmental Agreements5852 Change structure of government3029 Exceed Tax CapsNA22 Extend property tax beyond statutory limits1618 * Listed in order of frequency of use ** Not tabulated, but incidence of use was second only to incurring debt *** There were no tax caps in 1983-86. Note: The lower survey participation in 2002 will cause some inflation in the percentages for that year since the majority of the non-participants were small communities which, in general, make much less use of home rule powers. *** 3 policyprofiles Northern Illinois University C ENTERFOR GOVERNMENTAL STUDIES ample, not all provide and maintain curbs, gutters, and sidewalks. Further, voters in some communities want higher service levels than do voters in other communities. Because of such measurement problems, the survey did not attempt to compare either total tax levies or costs of government in home rule and non-home rule cities. The survey did, however, gather data to answer the first two questions and it did gather information on voter response to local use of home rule powers. This information is provided in the rest of this report. Don’t local residents have to pay all the home rule taxes? Local residents pay all the home rule taxes levied on activities in which they engage. To the extent that they shop in their home community, they pay the added sales taxes that may be imposed by their community. If they rent hotel and motel rooms in their home community, they will also pay those taxes. But non-residents also pay a significant percentage of such taxes. A closer look at the taxes listed in Table 3 will reveal that, of the nine taxes (excluding “other”) listed there, only two, the wheel tax and the tax on the use of natural gas, are levied entirely upon residents or businesses in the commu- nity. The other seven taxes fall on non- residents as well as residents. By using these taxes, home rule governments reduce the percentage of the local tax burden being paid by local taxpayers. The City of Mount Vernon offers a case in point. When the city was faced with the need to expand its sewage plant, the city’s leadership offered voters a choice. Without home rule powers, the city would have to levy higher property taxes or a new tax on utilities to pay for the sewage plant expansion. Either tax would have been paid exclusively by local taxpayers, but if the voters gave the city home rule powers, the officials promised to levy a higher sales tax to pay for the plant’s expansion. Since the city had a large shopping mall which drew custom- ers from a 50-mile radius outside the community, the use of sales taxes to pay for the expansion would mean that shoppers from outside the city would pay a portion of the cost. Faced with that choice, the voters, by a 3-2 margin, gave Mount Vernon home rule authority. Some of the “other” taxes also fall on non-residents. The Village of Bedford Park, for example, has a large stone quarry inside its corporate limits. The village uses its home rule powers to levy a tax on the mining and removal of the stone. Enough revenues are produced from the tax so that the village does not have to levy a property tax to finance village operations and services. The principal taxes levied by non-home rule communities (taxes on property, utility bills, and auto ownership) fall exclusively on residents. Perhaps for this reason, only one of these home rule taxes — the real estate transfer tax — has been strongly opposed by local residents. That opposition resulted in the passage of a new state law requiring local voter approval in a referendum before any new real estate transfer tax could be imposed by a home rule community. Thus, survey data suggest that home rule tax powers have predominantly tablethree Use of Home Rule Taxing Power, 2002 Kind of TaxNo. of Municipalities Using It% of Total Additional retail sales taxes*5360.9 Hotel-motel tax5259.7 Real estate transfer tax3135.6 Sales tax on restaurant food & beverages2225.3 Gasoline tax1517.2 Amusement tax1213.8 Wheel tax 7 8.0 Retail sale of new motor vehicles tax 2 2.3 Use of Natural Gas 2 2.3 Other 4 4.6 Number reporting not using any home rule tax1416.1 * See the discussion of sales taxes for further explanation of this item. policyprofiles CENTERFOR GOVERNMENTAL STUDIES Northern Illinois University4 been used to shift a portion of the local tax burden to non-residents. To the extent that this is so, their use lessens the percentage of the local tax burden borne by residents. Does home rule result in excessive imposition of sales taxes? As Table 3 reports, 61 percent of home rule communities levy sales taxes over and above the one percent rate allowed by law to all municipal and county governments in the state. The 1983-86 survey found that only five percent of home rule communities levied home rule sales taxes at that time. Thus, the single biggest change in the use of home rule powers between the 1983-86 surveys and the 2002 survey was in the much more frequent use of sales taxation to finance local government operations. Interestingly, this increased use of sales taxes came in large part as a result of a law passed by the Illinois legislature in 1992 prohibiting home rule retail sales taxes. To replace such taxes, the state gave home rule communities authority to increase the local option component of the state retail sales tax (technically called a retail occupation tax) from the one percent authorized for all cities and counties to as much as 2.5 percent. Because this new arrangement gave home rule governments the freedom to levy higher sales taxes without having to incur any collection costs, the use of home rule sales taxes increased rapidly thereafter. In part, too, home rule governments turned to the use of sales taxes because there is little evidence of significant voter opposition to higher sales tax levies. What evidence is available suggests that voters support home rule in part because of the home rule sales tax option. The business community in Sycamore, Illinois, for example, urged the city council to ask voters for home rule approval so the city could levy higher sales taxes rather than increase property taxes to finance needed municipal improvements. Sales taxes also provide a way of funding local services that is viewed as less painful than higher property taxes. This was the case in Mount Vernon. Other communities do this in different fashions. Carbondale, for example, dedicated a part of its home rule sales tax revenues to paying for the construction of a new high school. Eighty-three percent of Bloomingdale voters, in an advisory referendum, approved the village’s plan to use higher sales taxes to purchase and preserve open space in the community. Despite such evidence, however, if sales and other home rule taxes are accompanied by large increases in property taxes, then they could fairly be challenged as abusive. If not, such a charge would be hard to sustain. More to the point, it is not sales and home rule taxes, but rather the potential misuse or abuse of the property tax, that has concerned home rule opponents. So do home rule communities levy higher property taxes? The survey evidence relating to this question is mixed. Some evidence (see Table 2) indicates that some home rule communities do use home rule powers to levy higher property taxes: 18 percent of home rule communities levy property taxes in excess of the statutory limits that would apply to them if they did not have home rule powers, and 22 percent of the communities reported that they have, in one or more years, levied property tax increases that exceeded the tax cap limitations which applied to non-home rule communities in those years. But there is also evidence that home rule communities, as a group, rely less on property taxes for local revenues than do non-home rule cities and villages. In other words, the survey found support for the contention that home rule non- property taxes are widely used to hold down or reduce property tax levies. Table 4, for example, provides survey data which suggests that home rule communities, as a group and when divided by population size and location, rely less heavily on property taxes for their revenue than do non-home rule communities. This is true even for communities which levy taxes in excess of applicable tax caps. The data in the table compares the percentage of total municipal revenues derived from prop- erty taxes by home rule communities with the percentage for all Illinois cities, villages, and incorporated towns. Two qualifications must be made when interpreting the data in Table 4 (on page 5): While only 44% of the home rule communities responded to this part of the survey, making any definitive conclusions difficult to reach, the data collected offers no support for the notion that home rule communities, on average or in 5 policyprofiles Northern Illinois University C ENTERFOR GOVERNMENTAL STUDIES general, are imposing property tax burdens higher than those imposed in non-home rule communities (which make up the greatest part of the statewide average of all municipalities). All else being equal, home rule communities should show a higher than average level of dependence on property taxation. Normally, the cost of government, on a total and per capita basis, will be higher in larger communities. Since all but one of Illinois’ cities over 25,000 population have home rule powers and higher costs, and since the smallest Illinois cities and villages are predominantly non-home rule with lower costs, home rule communities should show higher dependence on property taxes. This survey provides evidence which suggests that they do not. That Illinois home rule cities appear to rely less on property taxes is not because such cities cost less to govern and serve, but more likely because they are able to use other kinds of taxes — especially taxes paid in part by non-residents — to reduce their dependence on property taxes. It is most likely, for example, that the relatively low percentage of total revenues derived by home rule communities from property taxes is related to the widespread use of the sales tax as an alternate revenue source in those communities. Given these considerations, the most reasonable conclusion is that (1) home rule governments, on average, do not finance a higher percentage of their costs using property taxes, but rather that (2) they do a better job of spreading their tax burdens among a variety of taxes less onerous to local taxpayers. tablefour Municipal Reliance on Property Taxes: Percentage of Total Municipal Revenues Derived from Property Taxes CategoryAll Home RuleTaxing Property Over Statutory Limits Cook County <25,00018%23% Cook County >25,00018%* Collar Counties <25,00013%11% Collar Counties >25,00015%* Outstate <25,00015%16% Outstate >25,00010%* Statewide Average**26% * Too few cases for valid statistical comparison ** Source: Statewide Summary of Municipal Finances, 1998, Report of the Comptroller General of Illinois Note: Data from survey are for year 2000; statewide data are for most recent year available, 1998. Are the survey findings consistent with other published research? Only one other study, published in the Journal of Public Economics, has analyzed the effect of home rule on property tax increases. In that study, summarized in Table 5, R. F. Dye and T. J. McGuire found that municipal property taxes in Illinois have increased more rapidly in non-home rule communities than in home rule communities. Even when the effects of the tax cap are taken into consideration, Dye and McGuire did not find the rate of increase in property taxes between home rule and non-home rule communities to be significantly different. What then can be said about the relationship between home rule and taxes? Whatever else home rule has accomplished for Illinois cities and villages, it has managed to spread tax table five Average Annual Growth Rates of Property Taxes CommunitiesNumberGrowth RateGrowth Rate W/O CapW/ Cap Non-Home Rule10414.577.14 Home Rule1349.037.55 Source: R.F. Dye & T.J. McGuire, Journal of Public Economics 66 (1997) policyprofiles CENTERFOR GOVERNMENTAL STUDIES Northern Illinois University6 burdens among a larger number of different taxes and, thereby, it has reduced local reliance on property taxes. Since property taxes are widely regarded, nationally as well as in Illinois, as the least fair form of taxation, home rule’s impact can be said to have transferred the burdens of municipal finance toward taxes that enjoy, if not greater voter support, then certainly less voter animosity and opposition. What other changes have resulted from the use of home rule powers? The survey shows that home rule’s other major impacts have occurred in the fields of economic development, regulation, and changes in the organization and structure of local governments. Aging and declining communities use home rule to attract new business development; rapidly growing communities use home rule both to control development and to make developers pay more of the increase in public services costs attributable to their developments. Home rule communities use their expanded powers to broaden zoning regulations, negotiate tax concessions, develop special planning and subdivision control regulations, and design programs to limit and eradicate neighborhood blight and deterioration. Illinois home rule communities, for example, have established a broad use of impact fees to help finance community development. Impact fees are fees charged developers to recover increases in governmental costs associated with real estate developments; they are a device used to protect local residents from having to bear a high portion of the cost of expanding certain government services, such as education and parks, needed to serve residents in new subdivisions. Home rule communities use home rule powers to impose a broad and flexible array of impact fees on developers. Non- home rule communities may require that residential developers donate land, or cash in lieu of land, to help defray the cost of school and park expansion, but the scope of their authority is much narrower than the powers being used by Illinois’ home rule communities. Initially, home rule governments used their home rule powers to impose impact fees to transfer more of the burden of expanding education and park facilities from old to new residents. More recently, home rule communities have enlarged the list of government service expansions being expanded with the help of impact fees. The first expansion was for transportation impact fees, used to enlarge and expand major arterial streets to accommodate the increased traffic that follows new development. Some communities are now adding impact fees to help cover the cost of expanding library, fire protection, and, in some cases, even general municipal service costs. Other examples of the use of home rule powers to promote economic and community development include: establishing special economic development districts within the community with special zoning and development goals (Skokie), providing homeowner loans to improve blighted properties (Evergreen Park), authorizing city purchase of properties in blighted commercial districts (Elk Grove Village), and providing affordable senior citizen housing sites (Wilmette). How is home rule being used for regulatory purposes? Table 6 (on page 7) summarizes the most common regulatory uses of home rule powers. Examples of the use of home rule powers in the regulatory area include: increasing the frequency of building inspections of rented housing units (Northbrook, Addison, Hanover Park), requiring permits for fiber optic trenching permits (Granite City), controlling handgun ownership and use (Morton Grove, Niles), and requiring hazardous materials cleanup (Morton Grove). How much political opposition is there to the use of home rule powers? Respondents to the survey reported very little voter opposition to the use of home rule powers. Two questions were asked regarding voter opposition. The questions and their answers are set forth in Table 7 (on page 7). Because of the frequent turn- over in local officials, and the limitations on memory, such data must be considered valid for a limited period of time, such as the last decade. This data is also supported by the frequency of referenda called by local voters to rescind home rule powers. There were 21 such referenda between 1971 and 1981; three were successful. There were only eight such referenda between 1982 and 1992; only one was successful. There have been no such referenda in Illinois since 1992. 7 policyprofiles Northern Illinois University C ENTERFOR GOVERNMENTAL STUDIES conclusion:What does this record show? The record would seem to indicate that there has been growing voter acceptance of home rule in the communities which are using home rule powers. While taxation is a major use of home rule powers, the home rule taxes employed spread the cost of local government to non-residents as well as to residents and appear to be easing municipal reliance on property taxes. Finally, home rule communities are employing home rule powers for purposes other than taxation, principally to promote economic development and enhance governments’ ability to address a wide range of local problems using regulatory and other measures. Home rule, in short, appears to have proven itself an important weapon in empowering local governments to respond constructively to voter and quality of life concerns. tablesix The Regulatory Use of Home Rule Powers Question# Responses%Question# Responses% Do you use home rule to: 1.Develop regulations on:2.Engage in licensing or franchising: Curfew1820Liquor sales1517 Environment1113Towing truck operators1315 Liquor sales or use3540Cable TV1618 Zoning4248Utilities1315 Other juvenile concerns1315Mobile Homes 910 Land use planning/subdivision3439Nursing homes/ 7 8 control retirement communities tableseven Measures of Voter Discontent with Home Rule QuestionResponseNumberPercent Has there been an effort to submit a referendum to abandonYes33.4 home rule in your community?No7990.8 Have there been any periodic, significant criticism or attacksYes11.1 on home rule in your municipality?No8193.1 ABOUTTHE CONTRIBUTORS: James M. Banovetz is a senior research fellow at the Center for Governmental Studies, Northern Illinois University. A specialist in local government administration and manage- ment, he was a consultant to the Local Government Committee of the 1970 Illinois Constitutional Convention. His research on Illinois home rule has been published in Illinois Issues, Northern Illinois University Law Review, Illinois Municipal Review, and in the Midwest Regional Science Quarterly. Thomas W. Kelty is a principal in the Springfield, Illinois, firm of Kelty Law Offices, P.C., where he concentrates in the areas of municipal law, municipal finance, land use planning and development, corpora- tion law, and commercial litigation. General Counsel to the Illinois Institute for Local Government Law, he has represented hun- dreds of Illinois cities, villages, and counties over the last 30 years. policyprofiles Center for Governmental Studies Northern Illinois University policyprofiles Center for Governmental Studies Northern Illinois University DeKalb, Illinois 60115 policyprofiles Policy Profiles is a publication of the Center for Governmental Studies, Northern Illinois University, and may be reproduced in its entirety with attribution to the Center for Govern- mental Studies, Northern Illinois University, DeKalb, Illinois. Director:Charles E. “Pete” Trott Editor:James M. Banovetz Contributors:James M. Banovetx Thomas W. Kelty Design:Trittenhaus Design For more information contact: Center for Governmental Studies 815-753-1907 fax 815-753-2305 www.cgsniu.org EDITORIAL ADVISORY BOARD: Ken Alderson Executive Director, Illinois Municipal League Kathy Buettner Executive Director, State & Federal Relations, Northern Illinois University Philip Bus Executive Director, Kane County Development Department Steven C. Carter City Manager, City of Champaign Robert J. Christie Vice President, Public Affairs, Northwestern Memorial Hospital Roberta Lynch Deputy Director, American Federation of State, County & Municipal Employees Douglas L. Whitley President, Illinois Chamber of Commerce John Zeunick County Administrator, McLean County PRSRT STD NONPROFIT U.S. POSTAGE PAID NORTHERN ILLINOIS UNIVERSITY 1The views expressed in this edition of Policy Profiles are those of James M. Banovetz and Thomas W. Kelty and do not necessarily represent the views of the Center for Governmental Studies or of Northern Illinois University. With the November 2002 election results compiled, and the addition of Bridgeview and Oakbrook Terrace to the roster of home rule cities and villages, the number of Illinois municipalities with such powers has now climbed to 153. Of these, 78 gained home rule by achieving or surpassing the 25,000 population mark; the remaining 75 gained it by referendum. Table 1 lists the 153 home rule communities. Those that adopted home rule by referendum are shown with the date of the referendum; those listed without a date gained home rule powers by virtue of their population size. Municipalities with a population of 25,000 or more automatically have home rule powers unless voters rescind those powers through a referendum. Home rule cities in Illinois are drawn from all classes of communities, from Chicago with its 2.9 million people to even the smallest communities, such as Muddy with a 2000 population of 78. They come from all parts of the state with the greatest concentration found in the Chicago metropolitan area. Voterattitudes toward home rule Voters’attitudes toward home rule appear to have become more positive in recent years. In home rule’s early years, 1971-75, referenda approving home rule outnumbered those disapproving by a 3-1 margin. That margin slipped to less than 1.5 to 1 in the 1976-85 period, then fell further to 1-1.3 against in 1986-99 period. But since the turn of the century, voter approval has turned positive, if just barely. There were 13 referenda on home rule in the first three years of the 21st century; home rule was approved in seven of these elections. But this record combines two very different kinds of elections: adoption referenda and retention referenda. Adoption referenda There have been 158 referenda since 1971 in which municipal voters have had the opportunity to adopt home rule. They did so in 77 of these elections, or 49 per cent. That means voters turned down home rule in 81 elections. In five communities, voters rejected home rule in more than one election. In five others, voters rejected home rule when it was first put on the ballot, then adopted home rule in a later election. In Lincolnwood and Oakbrook Terrace, voters rejected home rule twice before finally adopting it in a third election. From another perspective, of the 153 communities which have had referenda to adopt home rule, 77, or 50 per cent, ultimately did so. Of these 77, 75 communities, or 97 per cent, still operate under home rule powers. The two who do not are National City, which was dissolved as a municipal corporation when its last residents moved away, and Lisle, which later abandoned home rule by referendum. In addition to Lisle, three other communities which gained home rule by referendum also had a subsequent referendum on the retention of home rule powers. In all of these cases, Berkeley, Lincolnshire and Rolling Meadows, voters opted to retain home rule. Home rule retention elections There have been 31 elections in which voters were asked whether or not they wished to keep the home rule powers already provided to their community. Voters chose in 27 of these elections, or 87 per cent, to retain their home rule powers. Retention elections occur for either of two reasons: (1) voters dissatisfied with their community’s use of home rule powers may petition the court for a retention election — this has happened 25 times; or (2) a community which gains home rule powers by population is required by law to hold a retention election if its population later falls under the 25,000 ceiling — this has happened six times. Of the 25 retention elections held in response to voter petitions, home rule was retained in 21, or 84 per cent of the elections. Home rule was retained in all six of the retention elections held because a community’s population had fallen under 25,000. In the aggregate, voters in retention elections chose, by a margin of greater than 2-1, to retain home rule powers. Is home rule an issue with voters? In a survey of all home rule communities undertaken jointly by the Illinois Municipal League and the Illinois City-County Management Association in 2001-02, communities were asked whether: (1) there had been a recent effort to submit a petition to call for a retention election to abandon home rule, and (2) there had been any periodic, significant criticism or attacks on home rule in the community. Of the 83 communities responding to the survey, 91 per cent answered “no” to both questions. These findings suggest that the use of home rule powers is not generating significant opposition among voters in communities which already have home rule. This conclusion also finds support among the referenda record on home rule. Understandably, and appropriately, the mixed results of home rule adoption referenda indicate that voters considering the adoption of home rule are very skeptical about giving a broad grant of power, including tax power, to their municipal government. On the other hand, the support shown for home rule in retention elections indicates that a substantial majority of voters in home rule communities trust their local officials with home rule powers. Indeed, in one of the most recent retention elections, held at the request of a voters’petition in Rolling Meadows in 1999, voters supported home rule by a margin of more than 9-1. Further results of the survey on home rule will be reported in subsequent articles. December 2002 / Illinois Municipal Review / Page 7 The Status of Illinois Home Rule, Part I: Home Rule Cities And The Voters By JAMES M. BANOVETZ Northern Illinois University Page 8/ Illinois Municipal Review / December 2002 Home Rule Units In Illinois As of November20, 2002 Dates listed indicate the yearthe community adopted home rule by referendum. I. Counties Cook II. Cities and Villages Addison Alsip, 1990 Alton Arlington Heights Aurora Barrington Hills, 1990 Bartlett Bedford Park, 1971 Belleville Bellwood, 1994 Berkeley, 1996 Berwyn Bloomingdale, 1996 Bloomington Bolingbrook Bridgeview, 2002 Bryant, 1974 Buffalo Grove, 1980 Burbank Burnham, 1980 Cahokia, 1996 Calumet City Calumet Park, 1976 Carbondale Carol Stream Carpentersville, 1993 Champaign Channahon, 1982 Chicago Chicago Heights Chicago Ridge, 1994 Cicero Country Club Hills, 1993 Countryside, 1972 Crystal Lake Danville Darien, 2001 Decatur Deerfield, 1975 DeKalb Des Plaines Dolton Downers Grove East Hazel Crest, 1989 East St. Louis Elgin Elk Grove Village Elmhurst Elmwood Park Elwood, 1997 Evanston Evergreen Park Fairview Heights, 1993 Flora, 1975 Freeport Galesburg Glendale Heights Glen Ellyn Glenview Glenwood, 1986 Golf, 1976 Granite City Gurnee Hanover Park Harvey Harwood Heights, 1995 Highland Park Hillside, 1995 Hodgkins, 1996 Hoffman Estates Hopkins Park, 2001 Inverness, 2000 Joliet Kankakee Lake Barrington, 1991 Lansing Lincolnshire, 1975 Lincolnwood, 1997 Manhattan, 1996 Marion, 1994 Mascoutah, 1979 Maywood McCook, 1971 Mettawa, 1990 Moline Monee, 1996 Monmouth, 1999 Morton Grove Mound City, 1973 Mount Prospect Mt. Vernon, 1986 Muddy, 1981 Mundelein Murphysboro, 1994 Naperville Naples, 1982 Niles Normal Norridge, 1973 Northbrook North Chicago Northlake, 1994 Oak Brook Terrace, 2002 Oak Forest Oak Lawn Oak Park Old Mill Creek, 1993 Onarga, 1997 Orland Park Palatine Park City, 1973 Park Forest Park Ridge Pekin Peoria Peoria Heights, 1986 Peru, 1981 Quincy Rantoul, 1982 Robbins, 1998 Rockdale, 1982 Rock Island Rolling Meadows, 1985 Rosemount, 1972 Round Lake Beach St. Charles Sauget, 1976 Schaumburg Schiller Park, 1994 Sesser, 1989 Sherman, 2002 Skokie South Barrington, 1975 South Holland Springfield Standard, 1975 Stickney, 1974 Stone Park, 1972 Streamwood Sycamore, 1996 Thornton, 1980 Tinley Park University Park, 1975 Urbana Valmeyer, 1994 Washington, 1998 Watseka, 1975 Waukegan West Dundee, 1990 Wheaton Wheeling, 1977 Wilmette Woodridge, 1975 Ad Copy Does adopting home rule mean that property taxes will increase? The opponents of home rule – the optional system for empowering city and village governments to act – assert that property tax increases are the inevitable consequence when home rule is adopted. An examination of the record does not support oppo- nents’claims. Several scholarly studies have been made of the use of property taxes in home rule cities and villages during the 32 years since home rule first became available to Illinois cities and villages. This article summarizes the results of those stud- ies. Astudy of 134 home rule and 104 comparable non- home rule communities recently published in the Journal of Public Economics reported that property tax rates levied by non-home rule communities prior to the adoption of tax caps rose 61 per cent faster than rates levied in the home rule com- munities over the same period of time. Further, the study found that the rate of increase in property taxes in the two communi- ties were comparable despite the fact home rule home rule communities were not subject to tax cap limits.1 An earlier study by Professor Robert Albritton reached similar conclusions. It found that population size and geo- graphic location had a greater effect on the rate of increases in property tax levies than home rule status, and that, when con- trolled for these variables, the average property tax levy for home rule communities was the same as the average property tax levy for non-home rule communities during the first ten years of Illinois’home rule experience.2 Ajust completed survey of Illinois home rule communi- ties found that home rule communities are less dependent on property taxes for their revenues than are non-home rule com- munities. On average, according to annual surveys published by the Office of the Illinois Comptroller, cities and villages derive 25-30 percent of the revenues from property taxes. The 2002 survey of Illinois home rule communities found that, on average, home rule communities derived 10 to 20 percent of their revenue from property taxes, depending upon their popu- lation and geographic location. The data are shown in Table 1. To be sure, there are some – fewer than one in five home rule communities at last count – that do levy property taxes at rates higher than would be allowed by statute for non-home rule communities. But not even these communities use all the taxing powers given to non-home rule communities by law. Rather, in these communities, elected officials have determined that local residents would rather pay higher property taxes than some of the other taxes, like utility taxes, which non-home rule cities can levy to finance the services they provide. In short, there is no economic data that supports the con- tention that property taxes necessarily or even usually increase faster in home rule communities than in non-home rule com- munities. Available evidence also suggests that voters in Illinois home rule communities do not believe that home rule has led to undesirable rates of taxation. Voters in all home rule com- munities have the option to stop home rule tax levies by voting home rule out. And, indeed, in the last 32 years, home rule opponents have succeeded 29 times in placing the elimination of home rule on the ballot in a home rule community. Most of the resulting election campaigns were fought on the issue of whether taxes, and especially property taxes, were being mis- used. Voters approved the retention of home rule powers in 25 of these 29 elections, or 83 per cent. In the aggregate, they voted by a margin of more than 3-2 to retain their community’s home rule powers. In three of the four communities that did reject home rule powers, the use of property taxing powers was the major issue put before the voters. In Lombard and Villa Park, voters were promised by home rule opponents that getting rid of home rule would lower their property taxes. The voters in those commu- nities voted home rule out, but their property taxes did not go down because home rule powers had not been used to raise property taxes. In the third case involving property taxes, Rockford voters decided to abandon home rule and their property taxes did go down. So too did municipal services with the result that vot- ers, in the months following home rule’s abolition, voted in five of seven referenda to increase their property taxes. No community has voted to eliminate home rule since Rockford did so in 1983. As home rule’s record has become better established and known, there have been fewer such ref- erenda and, in those referenda, voters have, by margins of as much as 9-1, chosen to retain local home rule powers. There is no evidence in the record that home rule taxing powers are being misused. ____________________ 1. T.F. Dye and T. J. McGuire, “The effect of tax limitation measures on local government fiscal behavior,” Journal of Public Economics, 66 (1997) 469. 2. Reported in J. Banovetz and T. Kelty, Home Rule in Illinois: Image and Reality, (University of Illinois, Springfield), 1987 at 18-23. ____________________ James M. Banovetz is Professor Emeritus and Senior Research Fellow of the Center for Governmental Studies at Northern Illinois University. Former legal counsel to the Illinois Municipal League, Thomas W. Kelty is the senior member of Kelty Law Offices, P.C., Springfield, Illinois and general counsel to the Illinois Institute for Local Government Law. April 2003 / Illinois Municipal Review / Page 15 The Status of Illinois Home Rule, Part III: Do Home Rule Communities LevyMore Property Taxes? By JAMES BANOVETZ and THOMAS W. KELTY Table 1: Municipal Reliance on Property Taxes Percentage of Total Municipal Revenues Derived from Property Taxes Category Average All Home Rule Average of All Home Rule Over Statutory Limits Cook County Over 25,000 18%23% Cook County Under 25,000 18%* Collar Counties Over 25,000 13%11% Collar Counties Under 25,000 15%* Outstate Over 25,000 15%16% Outstate Under 25,000 10%* State-Wide Average**25-30% * Too few cases for valid statistical comparison ** Source: Recent annual Statewide Summary of Municipal Finances, report of the Illinois Comptroller HOMETOWN HAPPENINGS: WINTER 2003 WWW.WARRENVILLE.IL.US www.warrenville.il.us Winter 2003 Edited by Ana Vainisi Executive Secretary/ Deputy City Clerk On July 21, 2003, the Warrenville City Council voted to pursue a referendum on home rule authority at the March, 2004, primary election. A citizens committee formed to seek petition signatures to put home rule on the ballot. If granted, the home rule authority will only apply to City government. With- out home rule, the City is restricted to the powers that are specifically listed in state statutes. With home rule, the City would have the flexibility to address local matters unless that power is specifically denied by the state. City Issues Regarding Home Rule Public Safety/Additional Patrol Officers In recognition of growing demands on public safety, the City Council recently approved hiring of up to three additional Police Officers. New revenue will be needed to pay for these officers. Property Maintenance Codes Without home rule, Code Enforcement Officers must rely on complaints, observations from the street, and the voluntary compliance of property owners. In order to maintain attractive neighborhoods, prop- erty maintenance codes must be enforced. Home rule authority can also allow for broader regulation of large rental complexes. These simple tools would assist the City in monitoring overcrowding and illegal room conversions. City Finances Over the past five years, non-personnel expenses have remained static or been reduced each year. Just like most businesses, City costs are rising faster than revenues. Further, significant expenditure cuts can only be made in areas that affect services. The Council wishes to find revenue sources that do not increase property/utility taxes and fees such as the vehicle sticker. Passage of a home rule referendum in Warrenville would provide the City Council with several sig- nificant sources of revenue that are not currently available. Examples include a more diverse use of the existing hotel and motel taxes, implementation of a restaurant and bar tax, or additional sales tax. If enacted under home rule authority, these taxes would provide sufficient revenue so that the City can avoid property and utility tax increases. A real estate transfer tax can only be imposed by another ref- erendum. The Debate: Home rule gives cities the power to solve local problems (supporters) Home rule gives cities too much power, especially to tax (opponents) -Continued on page 3 . . . Home Rule Referendum INSIDE THIS ISSUE: Home Rule Referendum 1 Elected Officials Phone Numbers Council Meetings 2 Police Department 5 Voter Registration 6 ACORN Van Program (new) 6 Fire District News 7 Refuse, Recycling and Composting 6 Chamber of Commerce News 9 Refuse Containers Refuse Collection Ready for winter? 10 Park District News 11 Meeting Schedule 12 Page 2 Hometown Happenings: Winter 2003 www.warrenville.il.us Hometown Happenings is published by the City as a public information service for our residents and businesses City of Warrenville www.warrenville.il.us Mayor: Vivian M. Lund vlund@warrenville.il.us City Clerk: Emily J. Larson elarson@warrenville.il.us City Treasurer: Robert Johnson Aldermen Ward 1 Linda Spicer: lspicer@warrenville.il.us James McGuire: jamesmcguire@warrenville.il.us Ward 2 David Schultz: davidschultz@warrenville.il.us Mark Lamberg: mlamberg@warrenville.il.us Ward 3 Gary Reader: greader@warrenville.il.us David Brummel: dbrummel@warrenville.il.us Ward 4 George Safford: gsafford@warrenville.il.us Christopher Stull: cstull@warrenville.il.us City Administrator John M. Coakley Police Chief Robert LaDeur Community Development Director Ronald Mentzer Director of Finance & Information Services Erik Bush Public Works Superintendent Michael Smith Services Available at City Hall •Temporary Handicapped Parking Placards •Dog Tags •“No Solicitors” Cards •Payment of Water & Sewer Bills •Notary Public •Voter Registration •Sale of Refuse Stickers & Recycling Bins •Building Permits/Zoning Issues •Property Maintenance Code Enforcement •Requests for Public Records Public Utilities Commonwealth Edison …………(1-800-EDISON1)…………...1800-334-7661 SBC (Repair) ……….……………………………………………1888-611-4466 SBC Customer Service ……..………...………………………….1800-660-3000 NICOR ……………………………..…….……………………...1888-642-6748 Comcast Cable ……..…………..……….……………………………..266-8808 ARC Disposal …………………………………………………....1847-981-0091 Warrenville Water/Sewer Division …...…………………..…………...393-5753 Local Schools Community School District #200 offices…….………...………………682-2000 Bower Elementary School…………………………...…………………393-9413 Johnson Elementary School ………………………...………………… 393-7187 Four Winds Waldorf School …………………………...……………... 836-9400 Hubble Middle School ………………………………...……………….682-2160 St. Francis Catholic High School …………………..………………….668-5800 St. Irene Catholic School ………………………………..……………..393-9303 Wheaton-Warrenville South High School ……………..…..…………. 682-2120 Government and Civic Numbers City Hall—Administration, Finance & Elected Officials …………….393-9427 Police/Fire Response Number…………………………………………….… 911 Police Department Administration …………………………………....393-2131 Community Development—Building and Code Enforcement……..….393-9050 Community Development—Planning and Zoning Division ……...…..393-9050 Public Works Administration—City Garage ………………………….393-1223 Warrenville Fire Protection District …………………………………..393-1381 Warrenville Library District ……………………………………..…....393-1171 Warrenville Chamber of Commerce ……………………………….….393-9080 Warrenville Post Office ……………………………………………….393-1109 Warrenville Youth & Family Services ……………………………......393-7057 City Council Meetings are held at 7:00 p.m. at the Warrenville City Hall on the first and third Monday of each month. Committee of the Whole Meetings are held at 7:00 p.m. at the Warrenville City Hall as follows: Finance: 2nd Monday of January, March, May, July, September, November Community Development: 4th Monday of January, March, May, July, Septem- ber, November Public Safety: 2nd Monday of February, April, June, August, October, December CITY HALL HOURS Monday through Friday 8:00 a.m. to 5:00 p.m. POLICE DEPARTMENT HOURS Monday through Friday 8:00 a.m. to 11:00 p.m. Saturday 9:00 a.m. to 9:00 p.m. Council Meetings Wednesday Thursday Friday & Saturday Sunday Committees Monday Tuesday Wednesday Thursday Friday & Saturday Channel 10 Program Schedule 7:00 p.m. 10:00 a.m. & 7:00 p.m. 7:00 p.m. 10:00 a.m. & 7:00 p.m. 7:00 a.m. 7:00 a.m. & 3:30 p.m. 2:30 p.m. & 11:00 p.m. 2:30 p.m. 7:00 a.m. & 11:00 p.m. Unlike property and utility taxes, home rule authority taxes may be applied primarily to non-essential purchases. It also allows the City to capture revenue from the multitude of visitors who eat in our restaurants, visit our bars, or shop here. While the visi- tors are welcome to enjoy the numerous amenities of our community, they do create additional traffic, retail crimes, and police calls. Recouping tax revenue from non-residents to pay for the additional police service or wear and tear on our roads is a more equitable way to cover the costs of these services and reduce the burden on the local taxpayer. Land Acquisition The Council would like to help the school district purchase land for a new middle school to be located in Warrenville. As a non- home rule community, the City is in a difficult position to accomplish this goal. As a home rule unit, the City could purchase the desired site as open space and have more flexibility in working with the school district. According to a study by the Northern Illinois University Center for Governmental Studies, cities with home rule authority did not abuse their taxing authority. In fact, when additional tax revenue was needed, they relied on creative sources of tax revenue that did not solely target the property owners. Home Rule Units of Government The home rule provisions in the 1970 Illinois Constitution allows for broader more flexible authority for home rule units of gov- ernment. “A home rule unit may exercise any power and perform any function pertaining to its government and affairs includ- ing, but not limited to, the power to regulate for the protection of the public health, safety, morals and welfare; to license, to tax, and to incur debt.” (Article VII, Sec. 6 of the 1970 Illinois Constitution). As urbanization increased and municipalities became less rural, the complexity of their problems warranted the ability to address them at the local level. Hence, home rule was born. The term “home rule” designates the concept of “local control” or “self- government” (Illinois Municipal Review, June 1997). From Illinois Home Rule: A Thirty Year Assessment by James M. Banovetz and Thomas W. Kelty, as printed in Policy Profiles, by the Center for Governmental Studies, Northern Illinois University, Febru- ary 2001 The Debate: Home rule gives cities the power to solve local problems (supporters) Home rule gives cities too much power, especially to tax (opponents) The Findings: Home rule taxes reduce the cities’ reliance on property tax Cities use home rule to respond to quality of life concerns Little voter opposition to home rule was reported in home rule cities “It (home rule) gives residents in non-home rule counties, cities, and villages additional options when searching for new ways to solve com- munity problems.” -Continued on page 4 . . . Page 3 Hometown Happenings: Winter 2003 www.warrenville.il.us MUNICIPAL HAPPENINGS . . . Home Rule Referendum (Continued) Facts About Home Rule • Home rule is automatically granted when a local population hits 25,000 • For cities under 25,000 population, home rule can be granted by referendum • Home rule can also be removed by refer- endum • Half (18 out of 36) of the municipalities in DuPage County are home rule • There are 153 home rule communities in Illinois • Under home rule, local decisions con- tinue to be made by the City Council, consisting of Aldermen elected by Warrenville citizens MUNICIPAL HAPPENINGS . . . Excerpts from Policy Profiles “The Uses of Home Rule with Special Emphasis on Taxation”, by James M. Banovetz and Thomas W. Kelty, as printed by Center for Governmental Studies, Northern Illinois University, Vo. 2, No. 3, August 2002 • Local residents pay all the home rule taxes levied on activities in which they engage. To the extent that they shop in their community, they pay the added sales taxes that may be imposed by their community. If they rent hotel and motel rooms in their home community, they will also pay those taxes. But, non-residents also pay a significant percentage of such taxes. • Thus, survey data suggests that home rule tax powers have predominantly been used to shift a portion of the local tax burden to non-residents. To the extent that this is so, their use lessens the percentage of the local tax burden borne by residents. • That Illinois home rule cities appear to rely less on property taxes is not because such cities cost less to govern and serve, but more likely because they are able to use other kinds of taxes – especially taxes paid in part by non-residents – to reduce their dependence on property taxes. • Whatever else home rule has accomplished for Illinois cities and villages, it has managed to spread tax burdens among a larger number of different taxes and, thereby, it has reduced local reliance on property taxes. Conclusion: What does the record show? While taxation is a major use of home rule powers, the home rule taxes employed spread the cost of local govern- ment to non-residents as well as to residents and appear to be easing municipal reliance on property taxes. Finally, home rule communities are employing home rule powers for purposes other than taxation, principally to promote economic development and enhance government’s ability to address a wide range of local problems using regula- tory and other measures. Home rule, in short, appears to have proven itself an important weapon in empowering local government to re- spond constructively to voter and quality of life concerns. Page 4 Hometown Happenings: Winter 2003 www.warrenville.il.us Home Rule Referendum (Continued) Additional Resources on Home Rule Authority Home Rule, the Aftermath of a Revolution by Thomas Kelty and James Banovetz Illinois Home Rule and Taxation: A New Approach to Local Government Enabling Authority by Thomas Kelty. Illinois Municipal Review issued by the Illinois Municipal League, Legislative Action Center Policy Profiles issued by Northern Illinois University, Center for Governmental Studies. Questions regarding home rule authority can be directed to City Administrator John Coakley at 630/393-9427. Illinois Home Rule Municipalities As of 10/14/04 there are 167 Home Rule Municipalities in Illinois Addison Alsip Alton Arlington Heights Aurora Barrington Hills Bartlett Bartonville Batavia* Bedford Park Belleville Bellwood Berkeley Berwyn Bloomingdale Bloomington Bolingbrook Bridgeview Bryant Buffalo Grove Burbank Burnham Cahokia Calumet City Calumet Park Carbondale Carlock Carol Stream Carpentersville Carterville Champaign Channahon Chicago Chicago Heights Chicago Ridge Christopher Cicero Country Club Hills Countryside Crainville Crystal Lake Danville Darien Decatur Deerfield DeKalb Des Plaines Dolton Downers Grove East Dundee East Hazel Crest East St. Louis Elgin Elk Grove Village Elmhurst Elmwood Park Elwood Evanston Evergreen Park Fairview Heights Flora Forest View Freeport Galesburg Glen Ellyn Glendale Heights Glenview Glenwood Golf Granite City Gurnee Hanover Park Harvey Harwood Heights Herrin Highland Park Hillside Hodgkins Hoffman Estates Hopkins Park Inverness Joliet Kankakee Lake Barrington Lansing Lincolnshire Lincolnwood Manhattan Marion Mascoutah Maywood McCook Mettawa Moline Monee Monmouth Morton Grove Mound City Mount Prospect Mount Vernon Muddy Mundelein Murphysboro Naperville Naples Nauvoo Niles Normal Norridge North Chicago Northbrook Northlake Oak Forest Oak Lawn Oak Park Oakbrook Terrace Old Mill Creek Onarga Orland Park Palatine Park City Park Forest Park Ridge Pekin Peoria Peoria Heights Peru Pose Prairie Grove Quincy Rantoul Robbins Rock Island Rockdale Rolling Meadows Romeoville Rosemont Round Lake Beach Saint Charles Sauget Schaumburg Schiller Park Sesser Sherman Skokie South Barrington South Holland Springfield Standard Stickney Stone Park Streamwood Sycamore Thornton Tinley Park Tuscola University Park Urbana Valmeyer Warrenville Washington Watseka Waukegan West Dundee Wheaton Wheeling Wilmette Woodridge *Per a special census, Batavia has more than 25,000 in population, but is waiting for State to issue certification. Geneva’s comparable communities (highlighted in yellow) include Algonquin, Batavia, Bloomingdale, Carpentersville, Darien, Deerfield, Glen Ellyn, Hinsdale, LaGrange, Libertyville, Lisle, McHenry, St. Charles, West Chicago, and Woodstock. City of Geneva Home Rule Research Information “Possible Uses of Home Rule in Specific Areas” August 23, 2005 2 Possible Uses of Home Rule in Specific Areas General Administration Home rule allows for broader licensing and regulation authority for municipalities without first having to go to the state government for permission. Examples of licensing and regulations: • Cable • Liquor • Utilities • Land Use • Public Transit • Mobile Homes • Vendors • Nursing Homes • Tow Trucks • Pollution By changing to home rule, a municipality would be able to: • Impose fines greater than the $750 limit • License and regulate cats • License vending machines by ordinance • Impose a user fee on truck traffic • Alter curfew for juveniles • Regulate hand gun registration and possession within city boundaries Governmental Organization Home rule allows for a change in the structure of municipal government based upon the approval of local voters. Examples of governmental changes: • Appointing a Clerk • Creating or eliminating positions • Changing council powers • Changing size of council • Changing election procedures • Lengthening terms of an office 3 By changing to home rule, a municipality would be able to: • Increase or decrease the size of the city council • Establish a strong mayor form of government • Change the Mayor’s position from part-time to full-time or from full-time to part- time • Make all municipal elections non-partisan • Cease being a home rule unit through public referendum Opposing State Mandates Home rule allows a municipality to work around certain state mandates. By changing to home rule, a municipality would be able to: • Adopt a budget and appropriation ordinance process different than what is found in the state statutes • Build and operate a hydroelectric plant without regard to specific Illinois statutory requirements • Set mandatory retirement age below the statutory age of 63 Community Development Home rule gives municipalities, through the use of broader zoning regulations, the ability to rehabilitate older residential neighborhoods while helping to prevent neighborhood deterioration. By changing to home rule, a municipality would be able to: • Enforce regulations regarding property maintenance costs • Adopt a housing code provision prohibiting owners of vacant houses from leaving the property boarded up and unused longer than six months • Revise zoning regulations • Require a license to install or maintain burglar and/or fire alarms • Broaden the use of eminent domain in acquiring blighted or deteriorated properties Financial Tools Home rule gives municipalities the ability to develop creative financing and incur debt beyond statutory limits, in order to expediate local economic development. Examples of financial development: • Authorize municipal acquisition, redevelopment, and sale of blighted areas 4 • Issue non referendum general obligation bonds for private loans or for the purpose of development • Allows local officials more latitude to bargain with developers • Revenue bonds can be used to finance projects which are not specified in state statutes, at higher interest rates • Issue revenue bonds to provide capital for low-interest residential loans • The ability to use ordinary bank loans as an alternative, which may not be available under statutory law to non-home rule units • Secure Industrial Revenue Bonds not subject to outside competition • Adopt investment policies not restricted by state statutes • Provide subsidies or credits to private businesses using non-referendum general obligation bonds as loan guarantees By changing to home rule, a municipality would be able to: • Issue development revenue bonds to help develop a shopping center • Issue a sales tax rebate to a new or expanding business in order to attract new retail • Adopt investment policies not included in state statutes • Use non-referendum general obligation bonds for private loans for construction of housing for the elderly • Issue non-referendum general obligation bonds to build a new civic center • Issue non-referendum general obligation bonds to construct parking ramps Taxing Authority Home rule allows municipalities to impose taxes not available to non home rule municipalities. Home rule municipalities are not subject to limitations set by state statute on property tax rates or bonded indebtedness. Examples of taxes that home rule municipalities can impose or are freed from state restrictions are: • Real Estate Transfer Tax • Hotel/Motel • Utility • Property taxes • Amusement • New motor vehicle • Gasoline • Food and Beverage • Liquor • Mobile Homes 5 By changing to home rule, a municipality would be able to: • Adopt a restaurant tax to fund a convention or visitor’s bureau • Give a sales tax rebate to new or expanding businesses • Impose a tax on the storage of flammable liquids • Impose a hotel-motel tax or use the existing hotel-motel tax for any purpose deemed necessary • Impose a tax on retail sales that is limited to the first $500 • Impose a tax on the retail sale of automobiles • Impose a tax on cigarettes • Impose a tax on gasoline • Impose a real estate transfer or exit tax, local moves exempted Police and Fire Home rule allows municipalities to organize the Police and Fire departments in unique ways that better serve the municipalities. Examples of better organization of Police and Fire Departments are: • Creation of alternatives to Police and Fire Commissions • Create exempt ranks • Change Commission powers • Create new positions By changing to home rule, a municipality would be able to: • Create two police deputy chief positions • Hire a personnel director and personnel board instead of having a Police and Fire Commission • Give Police and Fire Commissioners more authority over personnel including demotions • Transfer power to hire police officers from Police and Fire Commission to the City Manager/Administrator Conclusion These are just some of the many possible uses for Home Rule. Since the 1970 Illinois Constitution states that the “… powers and functions of home rule units shall be construed liberally.” (Art. VII, Sec. 6), this allows for home rule municipalities to find more creative ways to manage local municipalities. HOME RULE A REPORT FOR THE CITY OF GALENA February 2,2004 February 2,2004 Galena City Council 312 1/2 North Main Street Galena,Illinois 61036 RE:Home Rule Honorable Mayor Auman and Alderpersons: Home Rule Committee members did research and met between December 10th and January 28th in order to complete the following directives from the City Council relating to Home Rule: 1.Define the powers that would confer to the City of Galena 2.Identify ways in which the City of Galena could utilize Home Rule powers 3.Assess the possible impact on the community from the exercise of these powers 4.Prepare a written report addressing these issues and present the report to the City Council at a special council meeting on Monday,February 2,2004. This report is an attempt to present the facts relating to home rule.The various opinions of the committee members (neutral,in favor of and opposed to home rule)were relied upon to ensure an unbiased presentation of these facts.This report is in no way intended to be a recommendation for or against home rule. We have attempted to be thorough in our research,but our efforts cannot be considered exhaustive. Before the Council takes action in any manner relating to home rule,it is recommended that additional research and consultation be undertaken.Individuals who have been helpful to our efforts and could serve as resources to the council are listed in Appendix A. We hope that this information will be helpful as you,and our community,consider the home-rule option for Galena. Sincerely,~~~~~ Beth Baranski Tom Horman Doris Glick ~l~ ~~~ ~~j~~~;; ~~ Kathie Farlow v<1J~}j~ TABLE OF CONTENTS Introduction 1 Home Rule Powers and .Limitations 2 The Use of Home Rule Powers General Powers 4 Taxing Powers 7 Sample Home Rule Communities 16 Appendices Appendix A:Potential Consultants 23 Appendix B:List of States with Home Rule 24 Appendix C:State Constitution 29 Appendix D:List of Home Rule Communities 30 Appendix E:Downers Grove Limitations on Home Rule 34 Appendix F:Sales Tax Rates in Home Rule Units 36 Appendix G:Sales Tax Assumptions and Calculations 40 Appendix H:Galena Properties Paying Hotel Motel Tax 42 Appendix I:Transfer Taxes -Chicago Metropolitan Area 43 Attachments (Under separate cover -available for viewing at City Hall) Attachment A:Oakbrook Terrace Home Rule Documents Attachment B:CVB Development History Attachment C:Lombard Food and Beverage Tax Materials Attachment D:Springfield Levy Rate Cap Ordinance Attachment E:Village of Carlock Letter Re:Home Rule Attachment F:Municipal League Handbook on Home Rule Attachment G:Miscellaneous Home Rule Articles INTRODUCTION The U.S.Constitution makes no mention of local government.Local governments were created by the states.When most states were young,society was predominately rural,and cities were not large or important.As cities became more important,and had more responsibilities,many states saw that they needed to have additional powers to be able to more effectively handle their affairs.46 states currently have home rule options.The table in Appendix B (pp.24-28)contains a listing of the states and the nature of their home rule options. When a new Illinois Constitution was adopted in 1970,it provided for Illinois counties and municipalities to have home-rule powers (see "Appendix C:Constitution of the State of Illinois, Article VII -Local Government,Section 6.Powers of Home Rule Units"on p.29).Municipalities with populations over 25,000 were automatically granted home-rule powers.Communities with populations of 25,000 or less were given the ability to become home-rule by referendum. Cook County is the only home-rule county in Illinois.There are currently 159 home-rule communities in Illinois (see "Appendix D:Illinois Home Rule Communities and their Populations on pp.30-34).Of the 12,419,293 people living in Illinois (2000 Census),7,209,278 or 58%currently live in home-rule communities.Nearly half of these communities (76 of them)became home rule" automatically because they had populations over 25,000.The remaining 83 communities adopted home-rule by referendum.Over half of the 83 communities that adopted home-rule (42)had populations under 6,000.Four communities which had been home rule,voted by referendum not to be home-rule:Rockford (pop.150,115),Villa Park (pop.22,075),Lisle (pop.21,182),and Lombard (pop.42,322). A referendum to become home rule may be called for either by resolution of the governing body or by petition of the electors.The petition must be signed by a number at least equal to 10%of the number who voted in the last general election;and it must be filed with the clerk of the unit of government in question.The governing body may schedule the referendum to be held at a general, regular election.The referendum must be held no later than the first general or regular election occurring at least 78 days after the filing of the petition or the adoption of the resolution.If the proposition fails,it may not be presented again for two years.The statutory provisions governing home rule referenda are found in Chapter 10,Act 5/28-4 of the Illinois Compiled Statutes.The same provisions apply to a referendum to eliminate home rule,except that issue may not be voted on more than once in four years. HOME RULE POWERS AND LIMITATIONS The Home Rule powers granted by the Illinois Constitution are very broad.Under Home Rule local governments can exercise any local powers not denied them by the State.Without Home Rule they can exercise only those powers explicitly given to them by the State.Rather than the granting of a specific set of powers,home rule gives local units of government the authority to act as they see fit with some limitations set by the constitution,and by legislative action taken by the Illinois General Assembly.In some cases,communities have placed self-imposed local limitations on their home-rule powers. Constitutional Limitations The Illinois Constitution states that "a home rule unit may exercise any power and perform any function pertaining to its government and affairs including,but not limited to,the power to regulate for the protection of the public health,safety,morals and welfare;to license;to tax;and to incur debt". These powers have been very broadly interpreted by the courts.However,in several cases,the Illinois Supreme Court has struck down ordinances of home rule units on the grounds that they did not pertain essentially to the "local government and affairs"of that unit.For example,Cook County's function of collecting property taxes could not be altered using home rule powers,according to one Supreme Court opinion,since it is a function serving all the taxing districts within the county area. The Constitution specifically states that home rule units do not have the following powers:to incur debt payable from ad valorem property tax receipts maturing more than 40 years from the time it is incurred;to define and provide for the punishment of a felony;to have an income or occupation tax; or to license for revenue. Legislative Limitations Since home rule was authorized by the constitution,the State Assembly has passed some legislation limiting home rule powers.Examples include the limitation of utility taxes to 5%(the same limit that non-home rule communities have),and the requirement for home rule units to hold a referendum to impose a real estate transfer tax. In at least one case,the legislature has added support for home rule.Home rule communities were included in H.B.1208 which gave municipalities immunity from anti-trust prosecution:it protected home rule units from having to rebate tax revenues received from home rule taxes that are later ruled unconstitutional by the court;and it permitted communities that had abandoned home rule powers to continue to enforce liquor regulations previously enacted with home rule powers. Local Limitations Downers Grove,Illinois became a home rule unit automatically in 1970,by virtue of its population (over 25,000).In 1995,to keep its home rule authority from being voted out,it adopted a policy resolution that made the Village Council directly responsible for making the public aware of any action being considered that any non-home rule unit would NOT have been allowed.The policy stated that the Village had to publish a summary of the ordinance,along with the actual ordinance. The document had to be distributed to public places (library,city office,grocery stores),and the issue could not be voted on for at least 2 Village Council meetings after publication distribution.They also had to hold public hearings on the merits of the ordinance presided over by the Mayor,or his/her designee.Finally,the policy states that if petitions opposing the ordinance are submitted,having signatures totaling at least 10%of the total votes that were cast for the mayor in the preceding election, an advisory referendum must be held.If the referendum failed,then the policy stated that the Village 7, Trustees must also vote down the ordinance.The Downers Grove policy is included in Appendix E (pp.35-36). Oakbrook Terrace,Illinois,which obtained home rule status by referendum in 2002 (their 3rd try),imposed a tax cap ordinance on itself.The City Council adopted a home-rule property tax cap patterned after the Illinois Property Tax Extension Limitation Law (PrELL)that is currently in effect for the non-home rule units within their county.In essence,home rule authority allowed it the ability to operate outside of PrELL,but Oakbrook Terrace then ungranted itself that authority.A complete set of information including promotional materials and ordinances related to Oakbrook Terrace's adoption and use of home rule is included in Attachment A. 1 THE USE OF HOME RULE POWERS The ways that home-rule powers have been used is as varied as the communities that have used it.As time has gone on,communities have continued to invent new approaches to handling the business of government that would not have been possible without home-rule.It should be expected that new uses of home-rule power will continue to evolve,therefore it is impossible to compile a complete listing of"home rule powers".This section describes commonly-used home-rule powers and,when possible,estimates the impact these powers might have if used in Galena.The various powers have been divided into two broad categories:General Powers and Taxing Powers. GENERAL POWERS Borrowing Surveys of home-rule communities conducted in 1983 and 1986 showed that borrowing flexibility was the most commonly used home rule power.Home rule units may incur more debt than allowed by state law or for purposes other than those allowed by law,without referenda which may be required by law,and at higher interest rates than those allowed by law.For example,general obligation bonds are being issued by some home rule units without the referendum approval that is required of non-home rule units.Also,revenue bonds have been used to finance commercial and hospital projects which are not specified in the statutes,and at interest rates higher than those allowed by law.Several home rule units have issued revenue bonds to provide capital for low-interest residential mortgage loans.Home rule units have also made use of ordinary bank loans,an alternative that may not be available to non-home rule units. flexible Levy Rates Home rule units are not limited by statutory levy rate limits.They can raise and lower rates to tailor their levy rate categories to fit the community's needs.Some home rule communities are levying property taxes at rates higher than those allowed by state law.In some cases this may be misleading. Home rule units have the power to consolidate a number of separate levies into one,or into several larger levies that exceed statutory limits.This can be an administrative convenience.The total municipal tax rate mayor may not be larger,in such a case,than if they had continued to use a number of separate levies under rate limits.In short,the fact that a particular levy exceeds a rate limit does not by itself indicate that the home rule unit's property taxes are higher than if it were not a home rule unit. Economic Development Notes taken from various articles documenting the use of home rule powers suggest that economic development objectives have been obtained primarily through home rule flexibility for bond issues (see "Borrowing"above).Specific examples from articles (Attachment G)about home rule follow: .Park Forest South (issued industrial revenue bonds to develop a shopping center) .flora and Bryant (industrial revenue bonds) .Standard (greater housing &community development powers) .Sauget (to expedite the marketing of industrial revenue bonds) .Normal (1983-1986,to develop new agreements with other units of government; to purchase and sell real property;to levy a hotel-motel tax;to use general obligation and industrial bonds;to assess development fees in order to finance storm water storage facilities;to revise land use,zoning and liquor regulations; 4 and to license a telecommunications line running through the community -most of these were for successful effort to attract the Diamond-Star automotive plant) .Highland Park (to develop lo,w and moderate income housing) .Channahon (offered a home rule sales tax rebate) Government Structure A home rule unit has the power -subject to approval by referendum -to adopt,alter or repeal a form of government provided by law,A home rule municipality also has the power to provide for its officers,their manner of selection and terms of office only as approved by referendum or as otherwise authorized by law.Examples taken from various articles on home rule follow: .Arlington Heights (to increase size of city council) .Aurora (to establish a strong mayor form of government,and the city's voters approved a referendum which made all municipal elections nonpartisan) .Burbank (modified its local election procedures to require that aldermen must be elected at large but must reside in the ward they represent and no more than one alderman may be elected from anyone of the city's wards) .Bryant (so powers would be available if ever needed) .Carbondale (transferred the power to appoint police and fire officers from its Board of Police and Fire Commissioners to its city manager) .Champaign (to increase size of city council) .Park Forest (abolished Board of Fire and Police Commissioners and replaced it with a personnel director and personnel board) .Peoria (to increase size of city council) .Rosemont (gave its Board of Police and Fire Commissioners the added power to demote police officers one grade in rank as a disciplinary measure) .Springfield (set police &fire officers retirement at 60,below statutory age of 63) .Stone Park (changed mayor's position from half-time to full-time and changed salary) .Wheaton (to assume operation of an abandoned drainage district) " Avoidance of State Mandates It appears that unless home rule communities are specifically included in state mandates,they need not heed them.In Saline County,Muddy adopted home rule when it feared the General Assembly would adopt rules requiring two police officers in each squad car,a luxury clearly beyond the budget of a community of 88 persons. Park Forest negated the application of the state curfew law. Licensing and Regulation Various articles on home rule yield the following examples of community use of powers relating to licensing and regulation: .Calumet Park (to raise the drinking age to 21) .Deerfield (to curb juvenile vandalism) .DeKalb (new approaches to regulation of landlord-tenant relations) .DesPlaines (noise control ordinance) .Downers Grove (regulation of private wells) .McCook and Bedford Park (to control special industrial pollution problems) .Niles (to license to install &maintain burglar &fire alarm systems) .Park City (to regulate mobile home park operators) .Rockford (required permits to operate self-service gas stations) .Rosemont (licensing &regulation of cats) .Watseka (to regulate itinerant solicitors) .Woodridge (liquor regulation) n TAXING POWERS In general,home rule allows communities a broader range of taxing options than non-home rule communities.With the exception of the real estate transfer tax,home rule taxes can be imposed by municipalities by ordinance rather than by referendum,and with the exception of utility taxes,the state does not appear to set limits on the tax rates.Listed below are examples of taxes that have been imposed by various Home Rule municipalities that have withstood judicial scrutiny.The list is not meant to be exhaustive. -Amusement tax -Parking tax -Hotel/Motel tax -Mobile Home tax -Wheel tax -Liquor tax -Gasoline tax -New motor vehicle tax -Sales tax Some of these taxes are described more fully below.When possible,specific information about how the various taxes would impact Galena are provided,and figures are broken down as far as who would pay what portion of the tax (Galena residents or visitors to Galena). Home Rule Retailers'Occupation Tax and Service Occupation Tax (Sales Tax) Only those home rule municipalities or counties that have imposed the tax by local ordinance or resolution receive home rule sales tax distributions.The Illinois Department of Revenue administers the home rule sales tax.Home rule communities must file a certified copy of an ordinance establishing,increasing or decreasing home rule sales tax on or before April 1st for the rate to take effect July 1st,and on or before October 1sl for the rate to take effect January 1stof the next year.A home rule unit imposing a Home Rule Retailer's Occupation tax must also impose a Home Rule Service Occupation Tax at the same rate.Home Rule Retailers'Occupation Tax applies only to sales of general merchandise,not to items that require title or registration,or to the sales of qualifying food, drugs,or medical appliances. Home rule sales tax must be imposed in 0.25 percent increments.There is no maximum rate limit.Distributions for home rule taxes are made montWy on the same cycle as distributions for other sales taxes.Interest income earned by the state on home rule sales taxes are included in the sales tax check issued,along with a detailed breakdown of the interest and tax. Home rule communities imposing a home rule sales tax may enter into a reciprocal agreement for exchange of information with the state.This exchange allows designated individuals within the home rule unit to receive specific financial information (e.g.sales tax figures collected by each business).This information must be kept confidential. Of the 159 home-rule communities,112 have imposed a home rule sales tax,with the home- rule tax rates ranging from 0.25%to 1.50%.The combined rate (including the state and county taxes) in these communities ranges from 6.75%to 9.25%.A complete current listing of "Sales Tax Rates in Home Rule Units of Local Government"can be found in Appendix F on pp.37-40. Sales tax amounts are based on taxable sales of merchandise collected from registered retailers and servicepersons.Broad categories of sales documented by the Illinois Department of Revenue include the following: 1.General Merchandise 2.Food 3.Drinking and Eating Places 4.Apparel 5.Furniture,Household,and Radio 7 TOTAL RATE GALENA RATE 2003 (PROJECTED)REVENUE INCREASE 6.75%1.00%$483,130 $0 7.00%1.25%$640,163 $157,033 7.25%1.50%$797,195 $314,065 7.50%1.75%$954,228 $471,098 7.75%2.00%$1,111,260 $628,130 8.00%2.25%$1,268,293 $785,163 8.25%2.50%$1,425,325 $942,195 8.50%2.75%$1,582,358 $1,099,228 8.75%3.00%$1,739,390 $1,256,260 9.00%3.25%$1,896,423 $1,413,293 9.25%3.50%$2,053,455 $1,570,325 TOTAL RATE GALENA RATE TOTAL TOTAL BILL ADDED (inc.the 5.75%)(above the 5.75%)TAX REVENUE 6.75%1.00%$3.24 $51.19 $0.00 7.00%1.25%$3.36 $51.31 $0.12 7.25%1.50%$3.48 $51.43 $0.24 7.50%1.75%$3.60 $51.55 $0.36 7.75%2.00%$3.72 $51.67 $0.48 8.00%2.25%$3.84 $51.79 $0.60 8.25%2.50%$3.96 $51.91 $0.72 8.50%2.75%$4.08 $52.03 $0.84 8.75%3.00%$4.20 $52.16 $0.97 9.00%3.25%$4.32 $52.27 $1.08 9.25%3.50%$4.44 $52.39 $1.20 6.Lumber,Building,and Hardware 7.Automotive and Filling Stations 8.Drugs and Miscellaneous Retail 9.Agriculture and All Others 10.Manufacturers Galena's current sales tax rate is 6.75%.This rate consists of 5%that goes to the state,0.25% that goes to the county,0.5%that goes to the city to help pay for the construction and maintenance of the new sewage treatment plant,and 1%that goes to the city for general use.A 1%tax is also collected by the City on food,drugs and medical appliances.Increases in the municipal sales tax rate under home rule would not increase the sales tax rate applied to food,drugs and medical appliances. In 2003,Galena collected a total of $753,450 in sales tax.Deducting the portion collected on food, drugs and medical appliances ($125,320),and excluding the $145,000.00 portion dedicated annually to the TIF District through 2008,Galena collected $483,130 in 2003. The following table portrays what the 2003 sales tax collected by Galena for 2003 at the current 1%rate and what it would have been with increased home-rule sales tax: The tables below provide examples of local purchases and the costs at the current sales tax rate compared to increased home-rule sales tax rates: A $47.95 handbag from Max Mitchell Fashion Accessories: R TOTAL RATE GALENA RATE TOTAL TAX TOTAL BILL ADDED (inc.the 5.75%)(above the 5.75%)REVENUE 6.75%1.00%$1.22 $19.22 $0.00 7.00%1.25%$1.26 $19.26 $0.04 7.25%1.50%$1.31 $19.31 $0.09 7.50%1.75%$1.35 $19.35 $0.13 7.75%2.00%$1.40 $19.40 $0.18 8.00%2.25%$1.44 $19.44 $0.22 8.25%2.50%$1.49 $19.49 $0.27 8.50%2.75%$1.53 $19.53 $0.31 8.75%3.00%$1.58 $19.58 $0.36 9.00%3.25%$1.62 $19.62 $0.40 9.25%3.50%$1.67 $19.67 $0.45 an c cu a Ions are s own In ,ppen IX on p. GALENA RATE Sales Tax Revenue Estimated Portion of Estimated Portion of (above the 5.75%)Collected *Sales Tax Paid by Sales Tax Paid by Galena Residents Visitors to Galena (56%)(44%) 1.00%$483,130 $270,553 $212,577 1.25%$640,163 $358,491 $281,672 1.50%$797,195 $446,429 $350,766 1.75%$954,228 $534,368 $419,860 2.00%$1,111,260 $622,306 $488,954 2.25%$1,268,293 $710,244 $558,049 2.50%$1,425,325 $798,182 $627,143 2.75%$1,582,358 $886,120 $696,238 3.00%$1,739,390 $974,058 $765,332 3.25%$1,896,423 $1,061,997 $834,426 3.50%$2,053,455 $1,149,935 $903,520 ws sa es x ra es Impose In vanous commuru les a may e 0 Municipality Total Sales Tax Rate Galena 6.75% Dubuque 7.00% Platteville 5.50% Wisconsin Dells 6.00% Chicago (Cook Co.)8.75% Chicago (DuPage Co.)7.50% Dinner at a local restaurant,totaling $18.00,including buffalo wings appetizer,($5.25),cup of soup ($1.25),dinner salad ($2.50),chicken breast sandwich ($5.25),soda ($1.25)&root beer float ($2.50): The table below is based on the Illinois Department of Revenues Report of Sales Tax Receipts for the 2002 liability period (collected in 2003)for "total tax receipts,"and calculated assumptions about the portion of tax paid by Galena residents versus that paid by visitors to Galena (assumptions d at I f h'A d'G 41) *These figures do not include the 1%collected on food,drugs and medical appliances,nor do they include the $145,000 dedicated annually to the TIF district. The table below sho I ta t .d''f th t b f interest: <) Fiscal Year Tax County Tax Estimated portion of (Dec.I-Nov.Rate Collected tax collected from 30)Galena 1984 1%$45,869 1985 3%$140,095 1986 3%$207,908 1987 3%$229,192 1988 3%$291,902 1989 3%$330,096 1990 3%$340,900 1991 3%$427,061 1992 3%$400,262 1993 3%$508,040 1994 3%$553,532 1995 3%$542,352 1996 3%$589,216 1997 3%$612,361 1998 3%$709,697 1999 3%$648,729 2000 3%$769,782 2001 3%$712,158 2002 5%$1,333,094 2003 5%$1,122,874*34%=$381,777** Hotel Operators'Occupation Tax The State of Illinois imposes a tax on persons engaged in the business of renting,leasing or letting rooms in a hotel at a rate of 6%of 94%(5.64%)of the gross rental receipts.State statute (55 ILCS 5/5-1030)provides that "The corporate authorities of any county may by ordinance impose a tax upon all persons engaged in such county in the business of renting,leasing or letting rooms in a hotel which is not located within a city,village,or incorporated town that imposes a tax under Section 8-3- 14 of the Illinois Municipal Code,as defined in the "Hotel Operators'Occupation Tax Act,"at a rate not to exceed 5%of the gross rental receipts..."Jo Daviess County imposes the full 5%rate allowed (so a person renting a $100 room pays 10.64%tax for a total of $110.64).The statute also states that "the amounts collected by any county pursuant to this Section shall be expended to promote tourism; conventions;expositions;theatrical,sports and cultural activities within that county or otherwise to attract nonresident overnight visitors to the county.Jo Daviess County began collecting the tax in 1983.The Galena/Jo Daviess County Convention &Visitors Bureau (CVB)pays the County 10%of the funds collected for accounting and administration.The remaining 90%is used by the CVB for advertising,staffing,supplies,etc. The table below shows the history of tax revenues collected in the county as a whole,and a current estimate of the portion collected from hotels within the Galena corporate limits (exact figures are not available,and the number of rooms in Galena -and therefore the percentage collected in Galena -has changed over the years,making accurate estimates for previous years difficult).It can be assumed that 100%of the hotel motel tax is paid by visitors. *The County switched to an accrual accounting system this year,therefore there is an extm month in this year's accounting,and all receipts for the year are not yet in. This figure represents receipts as of January 12,2004. **This figure represents the receipts collected from 39 properties in Galena (see list of properties in Appendix H on p.43)as of January 12thand the percentage this amount represents of total receipts collected at that time. 10 The statute also states that "Any county may agree with any unit of local government...to impose and collect for a period not to exceed 40 years,any portion or all of the tax authorized pursuant to this Section and to transmit such tax so collected to such unit of local government...The amount so paid shall be expended by any such unit of local government or authority for the purposes for which such tax is authorized.Any such agreement must be authorized by resolution or ordinance..."A history of the CVB's development and early history is provided in Attachment B.It appears that there is some history of the CVB allotting funds to Galena. According to statute (65 ILCS 5/8-3-14),municipalities can "impose a tax upon all persons engaged in such municipality in the business of renting,leasing or letting rooms in a hotel,as defined in "The Hotel Operators'Occupation Tax Act,"at a rate not to exceed 5%of the gross rental receipts...The amounts collected by any municipality pursuant to this Section shall be expended by the municipality solely to promote tourism and conventions within that municipality or otherwise to attract nonresident overnight visitors to the municipality."If Galena has a hotel motel tax (at any rate),the county cannot collect hotel motel tax from businesses within the corporate limits. Galena appears to have four options relating to the local collection of hotel motel tax: 1.The current situation could be maintained. 2.Without becoming home rule,Galena could impose a hotel motel tax up to 5%and collect the revenue generated by lodging businesses within the corporate limits.This money would have to be used to promote overnight tourism. 3.If Galena became home rule,it could pass an ordinance to collect hotel motel tax with no limit to the tax rate,and the money collected could be used for any public purpose. 4.The County and Galena could enter into an agreement whereby some portion or all of the hotel motel tax collected in Galena would be transmitted to Galena.It is unclear as to whether this money would have to be used exclusively to promote overnight visitor tourism whether or not Galena is home rule,because of the County's requirement;or if, Galena,with home rule,could use the money for any public purpose. Because the state does not collect the county and municipal portions of the hotel motel tax,they do no not keep official records of the local hotel motel tax collected in the state.The following table provides a sampling of Illinois home rule communities that impose a hotel motel tax: Munici alit Alton C stal Lake Free ort Mt.Vernon Nauvoo Normal Rosemont S rin field Tax Rate $1.00 Sources:John Mazor,Executive Director,Galena/Jo Daviess County Convention &Visitors Bureau (815)777-3557 Jan Kimerling,State of Illinois Bureau of Tourism,(217)785-6399 11 Tax Amount Paid Per $1,000 Property Galena Revenue $0.50 $6,000 $1.00 $12,000 $1.50 $18,000 $2.00 $24,000 Real Estate Transfer Tax According to state statutes (35 ILCS 200/31-1 to 31-70),the state,counties and home rule communities may impose a real estate transfer tax.The tax is imposed on the privilege of transferring a title to real estate or a beneficial interest in a land trust in Illinois.If the property transferred remains subject to an existing mortgage,only the owner's equity (not the amount of the mortgage outstanding) is included in the base for computing the tax.The recorder of deeds or registrar of titles in each county collects the tax through the sale of revenue stamps.The stamps are purchased from the Department of Revenue.The same stamp may also provide evidence of the payment of a county real estate transfer tax.The state rate is 50 cents for each $500 of value.Counties may impose a tax of 25 cents per $500 of value on real estate transactions.Home rule municipalities may also impose an additional real estate transfer tax. A title insurance company's listing of 76 Chicago metropolitan area communities with real estate transfer taxes shows rates imposed ranging from $0.50 to $10.00 per $1,000 of property transferred (See listing in Appendix I,pp.44-53).Some communities charge flat per transaction fees ranging from $25 to $50.A majority of the communities (47)charge the tax to the seller,while 15 charge the buyer,9 charge either party but the seller is customary,and 3 split the tax evenly between the buyer and the seller.A state law was passed that required local voter approval in a referendum before any new real estate transfer tax could be imposed by a home rule community. Jo Daviess County Assessor Nancy Miller was able to determine the value of property transfers within Galena's corporate limits.The estimated total for 2003,which was an aggressive year for property transfers,is about $12 million.The State ($0.50)and county ($1.00)currently impose a transfer tax on each $1,000 of real estate transferred.The table below indicates the revenues that Galena would collect on $12 million of transfers if it used home-rule powers to impose a real estate transfer tax at various rates: Food &Beverage Tax Home rule units can impose a tax (above and beyond the sales tax)specifically on food and beverages sold in restaurants.If the restaurant can separate the carry-out sales from the sales to individuals sitting down to eat,then they do not have to charge food &beverage tax on the carry-out sales. The Village of Lombard had home rule,but voted it out.They have recently imposed a tax on eating establishments based upon state statute authorizing municipalities to "license,tax,and regulate all places for eating or amusement"(65 ILCS 5/11-42-5).This Lombard tax has not been questioned, and suggests that communities can impose a food &beverage tax whether they are home rule or not (Materials on Lombard's tax can be found in Attachment C There is no statutory limit on the food &beverage tax rates that Galena could impose,whether it is home rule or not. 1? an c cu atIons are s own In .ppen IX on p. Food &Beverage Tax Tax Total Collected by Estimated Portion of Estimated Portion of the City Tax Paid by Galena Tax Paid by Visitors to Residents (31 %)Galena (69%) 0.25%$34,248 $10,617 $23 ,631 0.50%$68,496 $21,234 $47,262 0.75%$102,744 $31,851 $70,893 1.00%$136,992 $42,468 $94,524 1.25%$171,240 $53,084 $118,156 1.50%$205,488 $63,701 $141,787 1.75%$239,737 $74,318 $165,419 2.00%$273,985 $84,935 $189,050 The table below is based on the Illinois Department of Revenues Report of Sales Tax Receipts for the 2002 liability period (collected in 2003)for "Drinking and Eating Places,"and calculated assumptions about the portion of tax paid by Galena residents versus that paid by visitors to Galena (assumptions d al I .h.A d.G 42) The following are some of the home rule communities that have a food and beverage tax:Champaign, Urbana,and South Holland. Property Tax The property tax is a local tax,imposed by local government taxing districts which include counties,townships,municipalities,school districts,special districts,etc.Property tax is administered by local officials.In Illinois,the property tax is imposed on the value of real property (typically land, buildings,and permanent fixtures)owned.Illinois does not have a state property tax. The property tax cycle extends over a two year period.During the first year,the property is assessed and the assessment reflects the property value as of January 1 of that year.During the second year,the actual tax bills for the prior assessment year are calculated and payments collected from property owners (e.g.,the tax for the 2002 assessment is paid in 2003)the steps in the property tax cycle are as follows: .Assessment -Local assessing officials establish a value (assessment)for each parcel of property. .Review -Property owners and local taxing districts have an opportunity to appeal assessments. .Equalization -Chief County Assessment Officers and Boards of Review equalize assessments within the county and then the state equalization factor (multiplier) determined by the Department of Revenue is applied to assure that the median level of assessments in all counties is 33 1/3 percent. .Levy -Taxing districts determine the amount in property taxes needed. .Extension -County clerk apportions the levy among the properties in a taxing district according to their assessed values. .pollection and distribution equalized -Taxpayers pay their bills and payments are ~located to the local government taxing districts. Jo Daviess County passed PTELL,or "tax caps"in November,1997.PTELL limits increases in property tax extensions of taxing districts to the rate of inflation or 5%,whichever is less.Taxing districts are allowed additional increases for new construction,annexations to the district,voter- approyed increases in the limit itself,voter-approved increases in tax rates and voter-approved new rates,and the Tax Increment Financing (TIF)increment when the TIF district expires. 11 as e 0 evy ra e mc u mg a xmg 0 les pal )y ena prope ry owners: FY Property Tax City's Levy Total Levy Rate in Total Levy Rate in East (May I-April 30)Extension Rate West Galena Township Galena Township tax was collected Portion Areas of Galena Areas of Galena 1988 $451,027 2.2886 7.8505 8.0612 1989 $509,780 2.5129 8.2108 8.2896 1990 $585,940 2.7308 8.0708 8.0194 1991 $616,746 2.4566 7.8348 7.8411 1992 $618,027 2.4232 7.9343 7.9204 1993 $682,207 2.4505 8.8949 8.9064 1994 $655,488 2.2646 8.6369 8.6978 1995 $719,361 2.3705 8.7099 8.7773 1996 $719,626 2.1729 8.0936 8.2015 1997 $782,904 2.0289 7.7237 7.7714 1998 $80 1,666 1.8776 7.6970 7.6320 1999 $811,012 1.7384 7.4365 7.4061 2000 $822,879 1.7636 7.5118 7.4810 2001 $822,439 1.6366 7.4274 7.4170 2002 $843,539 1.5478 7.4145 7.3844 2003 $848,002 1.52864 7.44317 7.4156 2004 (estimated)$882,767 1.55450 vy rates 0 ot er commumtles m 0 aVleSS ounty,an ran om orne ru e commumtles: Community Municipal Levy Rate for funds collected in 2003 Apple River 0.88406 East Dubuque 1.39303 Elizabeth 0.34822 Galena 1.52864 Hanover 1.49106 Menominee 0.00000 Nora 0.52519 Scales Mound 0.54584 Stockton 0.83174 Warren 0.81381 Downers Grove (home rule)0.58540 Freeport (home rule)0.00920 Normal (home rule)0.72820 Park City (home rule)0.11600 Robbins (home rule)2.68000 Rosemont (home rule)1.70000 (used for G.O.bonds only) Sprin~field (home ruUe)1.00000 (capped by ordinance see Attachment Home rule units are not subject to the Property Tax Extension Limitation Law (PrELL),even if their county voted for it.Taxes may be levied at rates that exceed those set forth by statutes.In cases where statute requires a referendum to establish a new tax,home rule municipalities may forego the referendum.Property taxes can be said to be paid entirely by residents (though a significant percentage may be paid by non-resident commercial property owners and second home owners). The table below shows the history of the City of Galena's tax extensions and levy rates,as well th t tall tel d'11ta'b d').d b Gal rt Le f h .J D .C d d h I 14 Gasoline Tax The Federal Tax of 18.4 cents per gallon is collected in all states in addition to any state or local taxes on gasoline sales.The State of Illinois charges a 19 cents per gallon tax on gasoline (21.5 cents per gallon on diesel fuel)in addition to the 6.25%sales tax which is converted annually to a price per gallon rate on the basis of the average price per gallon statewide.Beginning January 1st,2004,this rate is 7.9 cents per gallon for gasoline.The Illinois Department of Revenue collects this gasoline tax. A portion of the 19 cents is distributed by the Illinois Department of Transportation back to communities using a formula based on population and number of miles of road. Gasoline tax must be charged at a per gallon rate rather than as a percentage of the sale amount. Freeport has a 2 cents/gallon gasoline tax.Evanston has a gasoline tax. Amusement Tax State statute authorizes municipalities to "license,tax,and regulate all places for eating or amusement"(65ILCS 5/11-42-5),therefore the amusement tax is probably not limited to home rule communities.Villa Park and Cicero have an amusement tax.Stickney has an admission tax on Hawthorne Race Track. Use Tax Horne rule communities can place a tax on the purchase of new or used cars,boats or other vehicles. State statute (65 ILCS 5/8-11-6)reads that "In home rule municipalities with less than 2,000,000 inhabitants,the tax shall be collected by the municipality imposing the tax from persons whose Illinois address for titling or registration purposes is given as being in such municipality."Springfield has a 1%use tax.Dealers send the tax collected to the City.Residents who make taxable purchases outside of Springfield are sent individual tax bills by the City. Cigarette Tax According to State Statute (65 ILCS 5/8-11-6a),the cigarette tax has been preempted and can no longer be imposed by home rule communities.Those communities that already had cigarette taxes in place are grandfathered in (e.g.Rosemont sells stickers (5 cents each)to retailers to affix to each cigarette package). 1';; SAMPLE HOME RULE COMMUNITIES Committee members contacted home-rule communities to learn more about how home rule is being used.The committee member who contacted the community is listed so that any follow-up questions the council members may have can be directed to the appropriate member. Village of Barrington Hills (Kathie Farlow) Robert Kosin,Dir.of Admin.Barrington Hills 1.Barrington Hills has a population of 3930 residents and became a home rule municipality by referendum with a vote of about 2 to 1.Barrington Hills lies within the boundaries of 4 counties so they decided to apply for home rule to standardize the regulations for septic systems 2.Naturally Barrington Hills is not a tourist city as is Galena and they don't face the same issues we do,but according to Mr.Rosin it has never been a problem since they became home rule.He feels the fear of the people is not so much home rule but how the authority now given to city officials will be used. 3.Mr.Rosin felt one of the benefits to home rule was intergovernmental cooperation.This came up with several of the cities I spoke to.He also said that in certain instances the state of Illinois can pre-empty certain home rule rulings Village of Carlock (Joel Holland) Notes from phone call with Joanne Kyrouac,Trustee of the Village of Carlock,IL. Carlock is a town of 456 people located between Bloomington and Peoria.They passed Home Rule in August of 2003.Their goal was to generate additional tax revenue without putting the burden entirely on the local citizens.The process they used was: 1.They sent out a survey to all of the residents that indicated they would have a budget shortfall and would probably need to raise taxes.They asked the citizens which taxes out of sales tax,user fees or property taxes they would prefer to have increased.The response was overwhelming support for an increase in sales tax. 2.They held a town meeting and discussed the pros and cons of home rule. The town has three primary businesses that generate the majority of the sales tax:a restaurant,auto dealer and gas station.Immediately after passing home rule,they raised the sales tax by 0.50%.They anticipate this will generate 17-18K in additional tax revenue.Please see the letter from Village Trustee Joanne Kyrouac in Attachment E. lh Villa~e of Channahon (Joe Nack) I spoke with Lisa Annour,the City Administrator of Channahon,she indicated that the reason for Home Rule passing in their community was the possibility of a hydro electric plant being owned by the city that would produce electricity that would be a revenue generating agent.Based on that sole issue,Home Rule passed.The plant never came into existence.The municipality has imposed various taxes over the years such as a sale tax,1%;gas tax,1 cent;a hotel/motel tax.Population of the community is approximately 8,000.They have found Home Rule to be very beneficial with no detriments.They found it very beneficial in economic development and that they have been able to have sale tax rebates on a limited basis.The community is essentially a bedroom community. Industry in the area is a natural gas plant.A TIF district was created to support the natural gas plant. City of Crystal Lake (Kathie Farlow) Melanie -Crystal Lake 1.Crystal Lake became home rule by population 2.They instituted a 2-1/2%hotel-motel tax after becoming home rule City of Freeport (Joel Holland) Notes from phone call with Duane Price of the finance department of Freeport,IL: Duane indicated that Home Rule has provided Freeport with other taxing opportunities without going to referendum. Examples of taxes they have implemented: Fast Food and Beverage Sales Tax of 2%(raises 750K annually) .02 /gallon gasoline tax 3%Hotel/Motel tax Borrow from banks He believes it has allowed the city to broaden its tax base and put less emphasis on real estate taxes. He also said that there needs to be a "watchdog type"organization to keep elected officials in check to make sure they aren't abusing home rule powers.Freeport is a home rule community because it has a population of over 25,000.They are concerned about losing that status as their population has been decreasing.Their population at the last census was 26,500. 17 Vil1a~e of Hodikins (Tom Honnan) Telephone Interview With The Municipality Of Hodgkins Hodgkins: Population:2,134 Became Home Rule in 1996 Points of interest: *Interview was with Sheri,deputy clerk in the City Hall and also a tax payer. 708-579-6700 *Initial reason for Home Rule was: *Vacant truck terminals on edge of town -eye sore for the community. *Community wanted the terminals demolished and the land used for retail. *Home Rule passed and a retail shopping mall was built on the truck terminal land. *Taxes collected from the shopping mall is most positive. *A movie theater was built adjacent to the mall.Home Rule placed a 25 cent tax for each ticket sold. *End result Additional taxes being collected and a visual eye sore was replaced by a good looking establishment. *Home Rule passed in the election by overwhelming majority of the votes: *Educating the public through town meetings *Door to door campaigns *Promises by the city government not to raise taxes. *Because of the additional taxes which are being collected by Home Rule,the city has dropped a vehicle license and hopefully in the near future;fee water usage. *Sheri believes the city council is much better than ever before due to Home Rule.Each aldennan has become more responsible and accountable for his/her actions taken with Home Rule so more thought and research is done by each. *Sheri wished all the committee members"good luck"and invited us to visit sometime. City of Mount Vemon (Tom Honnan) Population:16,269 Home Ruled In 1986 Points oflnterest: *Spoke with two people in two conversations.618-242-5000 Mary Ellen,Economic Development Roy Payne,City Manager *Initial Reason For Home Rule: *City needed revenue badly!Unemployment was high,fireman were laid off,fanning was at it's lowest,and the city was in bad shape. *Imposed ~t %increase to jump start the revenue. *New revenue because of Home Rule: *With new revenue coming in they built or improved an Industrial Park. *Because of the change in the Industrial Park,Walgreens built a Distribution Center creating 900 new jobs. *Kept and continue to keep away from increase in property tax. lR *City is on major intersection of travelers and is a good break for travelers.So: *15%of revenue now comes from the outside. *Every major fast food restaurant has built along the new interstate which the city is now gaining revenue from (they credit the Industrial Park development for a portion of this growth). *AND new hotels have sprung up creating over night stays.Home Rule imposed a $1.00 a night per room MUNICIPAL SERVICE FEE or in other words -a tax. *Home Rule passed a 2%gas tax two years ago. *Passing Home Rule On The Ballot *Key selling point was the city officials.They educated,informed,and communicated the needs of the city to the community.A group effort by all in the city government. *The city government educated the public in the same election to elect city officials who could and would carry out the tasks at a critical time in their city history. *The first vote of Home Rule won a landslide victory. *The city is now on good financial standing and is doing great! City of Nauvoo (Joe Nack) I spoke with Bob Soland,Alderman.He indicated that they formed a committee of 3 citizens to sell the Home Rule to the community.These 3 citizens had public meetings,did all of the research, placed the issue on a ballot,and successfully sold Home Rule to the community.The main basis was to generate income for their police department and roads due to the increased costs based on tourism. Made a promise to the community that if Home Rule was granted,that other than the 2%increase in hotel/motel tax,which was being done,again,to raise money for the police department and the roads predominantly used for tourism,no other taxes would be imposed without referendum.This is a self- imposed limitation by the village board.The village is very conscious of keeping the community informed of how monies that are generated by the Home Rule taxes are being spent.Home Rule passed approximately 1-112 years ago.Population of the community is approximately 1,000. Town of Normal (Beth Baranski) The town of Normal,population 45,386 (per 2000 census),is,along with the city of Bloomington (population 64,808 per 2000 census),a college campus town (Illinois State University). The city became home rule automatically because of its population.The city's exercise of home-rule powers includes the following: 1.A 1.25%Retailers Occupation Tax (sales tax)on top of the 1%collected locally by all municipalities (therefore the combined rate is 5%state +.25%county +1%city +1.25% home-rule =7.50%). 2.A 0.5%Use Tax placed on Bloomington-Normal residents purchasing new or used cars, boats or other vehicles.When purchases are made within the cities,the dealers collect the tax and submit to Normal on a monthly basis.If the purchase is made outside of Bloomington-Normal,the City reviews the list provided by the state,and sends a bill directly to the resident.Normal collects the tax for both itself and Bloomington,and gives Bloomington their portion. 19 3.A 6%Hotel Occupancy Tax.This is added to the 6%Hotel Occupancy tax collected by the state for a total 12%hotel-motel tax. 4.A 2%Food &Beverage Tax.Bloomington collects this tax for itself and Normal,and gives Normal their portion.This tax is added to the 7.5%sales tax for a total 9.5%tax on food and beverages sold in restaurants. 5.A 4%Liquor Tax on the sale of packaged liquor.This tax is added to the 7.5%sales tax for a total 11.5%tax on the sale of packaged liquor. 6.Has an intergovernmental agreement with the Illinois Department of Revenue allowing them to obtain sales tax revenue figures broken down by individual businesses. 7.Has issued bonds without needing to go to referendum.Recently (December,2003) issued general obligation bonds to redevelop downtown area. Source:Patty Martinez,Assistant Finance Director,Finance Department,309/454-2444 City of Oakbrook Terrace (Marc McCoy) Oakbrook Terrace has a population of 2,500.Home referendum failed twice before passing in 2002.Oakbrook Terrace has seven hotels.City Manager Martin Bourke explained that a principal advantage of home rule for Oakbrook Terrace was the ability to utilize hotel-motel tax funds for general operating expenses and capital improvements.Currently,State laws restrict those revenues for use only to generate additional hotel stays and promote tourism,conventions and other special events within the City.Mr.Bourke was kind enough to share information regarding Referendum,including questions and answers,copy of ordinance,copy of ordinance establishing a VOLUNTARY LIMIT ON THE ANNUAL PERCENTAGE OF INCREASE IN THE TAX LEVY TO BE EXTENDED BY THE CITY OF OAKBROOK TERRACE,copy of ordinance establishing LIMITATION ON PROPERTY TAX EXTENSION,copy of the resolution initiating a public question,copy of the resolution to endorse the adoption of home rule,and information listing the advantages of home rule.A copy of these documents is included in Attachment A. City of Park City (Doris Glick) Village of Park City,Illinois Population 6,637 Home Rulel973 Spoke with City Clerk Ruth Wilcox and Mayor Steve Pannell 847-377-2400. The Village of Park City went Home Ru1e by referendum in 1973.This year 2003 the Village was able to raise the Sales Tax rate from 6.5 to 7%without a referendum,which has made it possible for the Village of Park City to have a very low tax levy of 0.116 for 2003.The Village has no Hotel/Motels so was unable to make a comparison to Galena. 1.0 Village of Peoria Heights (Marc McCoy) Population of 6,700 and adopted home rule in 1986 with a 4 to 1 margin after the loss of Pabst Brewery in 1982.Mr.Larry Franz advised Peoria Heights has found the number one advantage to be the flexibility to be a functioning government.They have no Hotels or Motels within the City limits. Also stated the public does not have to fear that home rule will become a "free for all". Village of Robbins (Doris Glick) Population 6,637 Home Rule 1998 Spoke with City Clerk Palma James 708-623-5030. Reason The Village of Robbins became Home Rule was to be able to sell energy to Con-Ed.At the present time Con-Ed is closed but has plans to reopen.Village of Robbins has a Sales Tax rate of 7.75%without a referendum and they have a much higher levy of 2.680 for 2003.The Village has not had to raise additional taxes just because they are Home Rule. Village of Rosemont (Beth Baranski) The Village of Rosemont,population 4,224 (per 2000 census)is located near O'Hare Airport. The city passed a referendum to become home rule in 1972.The city's exercise of home-rule powers includes the following: 1.A 1.25%Retailers Occupation Tax (sales tax)on top of the 1%collected locally by all municipalities (therefore the combined rate is 5%state +.25%county +1.50%Cook County home-rule+1%city +1.25%home-rule =9.00%). 2.A 7%Hotel Occupancy Tax.This is added to the 6%Hotel Occupancy tax collected by the state and 1%collected by Cook County for a total 14%hotel-motel tax.. 3.A 0.75%Use Tax placed on Rosemont residents purchasing new or used cars,boats or other vehicles.When purchases are made in the village,the dealers collect the tax and submit to the village on a monthly basis.If the purchase is made outside of the village,the village reviews the list provided by the state,and sends a bill directly to the resident. 4.A 1%Food &Beverage Tax.This tax is added to the 9.0%sales tax for a total 10%tax on food and beverages sold in restaurants. 5.A Cigarette Tax.Those selling cigarettes must affix a sticker to each pack.They purchase stickers from the village for 5 cents each. 6.Has an intergovernmental agreement with the Illinois Department of Revenue allowing them to obtain sales tax revenue figures broken down by individual businesses. 7.Has issued bonds without needing to go to referendum.Recently (December,2(03)issued general obligation bonds to redevelop downtown area. Source:John Hochstettler,Finance Director,847/825-4404 7,1 City of St.Charles (Kathie Farlow) Susan -city hall -St.Charles 1.St.Charles became home rule in 1994 when there population reached 25,000 2.Susan was not very specific but did say home rule status allowed more flexibility in running the city 3.St.Charles instituted a 1/4%increase in the sales tax when they became a home rule municipality. 4.She did not feel there has ever been a problem regarding St.Charles home rule status City of Springfield (Beth Baranski) The City of Springfield,population 111,454 (per 2000 census)is the state capital and a tourist destination.The city became home rule automatically because of its population.The city's exercise of home-rule powers includes the following: 1.A 1%Retailers Occupation Tax (sales tax)on top of the 1%collected locally by all municipalities (therefore the combined rate is 5%state +.25%county +1%city +1 %home- rule =7.25%). 2.A 1%Use Tax placed on Springfield residents purchasing new or used cars,boats or other vehicles.When purchases are made in the city,the dealers collect the tax and submit to the city on a montWy basis.If the purchase is made outside of the City,the City reviews the list provided by the state,and sends a bill directly to the resident. 3.A 4%Hotel Occupancy Tax.This is added to the 6%Hotel Occupancy tax collected by the state for a total 10%hotel-motel tax. Source:Dallas Whitford,Tax Manager,Office of Budget and Management,Municipal Center, 217/789-2000 ?,?, Appendix A Potential Contacts Dr.James M.Banovetz Northern Illinois University Home #:815/758-2759 Roger Huebner,Attorney Illinois Municipal League 217/525-1220 rhuebner@irnl.org Larry Frang,Attorney Illinois Municipal League 217/525-1220 23 Municipal Government Home Rule Stale 1 Type ofh01lle rule O/ie.s eligible Enabling allthority Alabama I None/Dillon's Rule state I I Alaska Broad "liberal constmction"1st class cities State constitution Arizona I Structural +limited fiscal 3500+population 1910 const.Provision Arkansas Struct\1ral +functional 2500+population 1926 const.amendment CaWomia I Broad structural +functional 1 All 1879 const.Provision :md state hI\\" Colorado I Broad stmclural +functional All 1912 CODSt.amendment Connecticut I Stmctural!Dillon's Rule I All 11969 const.provision +1981 law Delmyare I Functional/legislative grant 1000+population 1953 law Florida Stmctural +function<11 I All 11968 const.Provision Georgin Function<11 All 1954 const.amendment +1%2 & 1965 laws Hawaii This .stale has no lIIunicipal I government.s.on~v C01/l1~" gove rmlle /lIs Idaho I Only home nile "police All I State constitution pmvers"/Dillon's Rule state lllinois Stmctural +functional!broad 25000+population 1970 COllSt.provision "liberal construction" Indianl1 I Li.mitcdfunctional!devolution All 1980 law of !X)wers Iowa Structural +limited functional All 11968 coast.amendment +1971 law K:msas St11.1c\11ral+functional +fiscal All I 1960 const.amcndment devolution of po,\"ers/"liberally construed" Kentuch.~.Struct\lral +functional!All 1980 law +1994 com;!. legislative grant (almost amendment devolution of powers) Lo.~i"" I Struo,urnJ+fun<"on.l+fi",oIl All 1974 const.provision devoltltion of powers +bro<1d "residual"powers Maine Structural +functional/All 1974 const.provision "liberally conslrued" Mary land Stl11ctural +functional All 1954 const.amendment Massachusetts Struct\lral +functional +All 1'966 00081 ".",dmon!+Home limited fiscal/devolution of powers Rule Procedures Act Michig!ln 1 Structunll +funclional +fiscal! I All 11908 &1963 const.provisions + Jan 06 04 01:20p Barb I"Municipal Government Home Rule 8152320777 p.9 Page 1 of 5 http://www.cla.sc.edu/poli/civicedlReference%20MaterialsIUS_homeJule.htm l/6/2004 24 I "liberally conshlled"!19091aw devolution of pon-cn> MinnesOhl I Limited structural +functional All 11896 const.amendment +1896 hl\v Mississippi I Lilllited structural +functional I All 1985 law Missouri Struclurul +functional +fiscal 5000+population 1945 const.provision +1971 const.amendment Montana Struct\lfal +functional!"not All 11972 ,0n,1 pmyi,;", home rule.but self- govcmment powers" Nebraskn Charter writing nutlll1rity only I 5000+population 1912 const.nmendment Dillon's Rule statd "illusory home rule" Nevada Nonel Dillon'sRule state I I New Nonc I I Hampshire New Jerscy Limited stmctuml +functional All 11947 ,nosl pmvW'"+J950 Inw +limited fiscal!"liberally constmed" New Mexico Structural +functionall"liberal 300+popu lation 1970 const.provision com;truction"/"maximum local self-government" Ncw York Structural +functional +All 11938'-.pmy;,.,. limited tiscall"bill of rights for local govel1unent" North Carolina Strucnu'all modified Dillon's I Rule state North Dakotu Stnlctural +functional +fiscall 100+population 1889 const.provision +1993 law "maximum local self- government" Ohio St.11lcnlral+functional +fiscall All 1912 const.provision "exercise all powers of local government" Oklahoma Structural I State consti tJ.1tion Oregon Structural I All I J 906 const.pflwision Penosy Jvania Struclural I All 11968 const.provision +1972 law Rhode Island I Structural I All 11952 const provision South Curolina SU11cturni +functional +fisctlll All I 1973 const.amendment "liberally construed" South Dakota Fordham approach with few All I 1962 const.amendment limitsl dc\'olution of powers TelUlcssce I StJ.11ctural I All I 1953 const.amendment Texas I St111clural+functional I All I 1912 const.amendment I I I Jan 06 04 01:20p Barb Municipal Government Home Rule 8152320777 p.10 Page 2 of 5 http://www.cla.sc.edu/poli!civiced/Reference%20Materials/US_home_rule.htm 1/6/2004 25 Utah Slnlctllfnl +functional +All 11932 const.amendment limited fiscal VemlOnt Legislative pennission to adopt All I State law torm of g;o,'ernment Virginia Functional/Dillon's Rule state All Stntc Inw Washington Limited structural AU 1889 const.provision + Amendment 40 +1967 Imy Wt:st Virginin I Very limited structural/2000+populntion 1936 const.amt:ndmenl Dillon's Ruk state Wisconsin I Limited stmctllral +functional I All 11933 const.amendment Wyoming I Structural +fUilclionul I All I 1972 COILo;t.amcndment Count)'Gonmment Home Rule Sta'e Type of home rule COllnties eligjble Enabling authority Altlbuma "Limited"3 most pOpU1OllScounties Special law Alaska Broad/"liberal construction"All boroughs Const.provision Arizona Stnlctural +limited tiscal 500.000+population 1992 const.amendment Arknnsas Structural +functional AU 1974 const.amcndment California .Broad structural +functionnl All 1911 const.amendment Colorado Structurnl/legislative grant All 1981 const.amendmcnt ConnectiClll Counties :loo1ished in 1960 Delaware Nonc Florida Structural +limited li.mctional All 1968 const.provision Georgia Functional All 1966 const.amendment Hawaii Stnlctural +limited tiseal All 1968 const.provision Idaho Only "police powers"home rule/All Const.proyision Dillon's Rule state Illinois Broad structural +functional!"liberal All 1971 cons!.provision construction" Indiana Limited funcliollitl/devolution of AU 1980 law po,vcrs 1<.1\""a Structllral +functional AU 1978 const.amendment +198813'" Kansas Stnlcturnl +functional +fisenl!AU 1974 law devolution of powers/"liberally construed? Kentncky Structllral +functional All 1990 law Jan 06 04 01:21p Barb Municipal Government Home Rule 8152320777 p.11 Page 3 of 5 http://www.cIa.sc.edu/poli/civiced/RefereRce%20MaterialslUS~ilome_rule.htm 1/6/2004 26 Louisiana Structural +functionaV devolution of All 1974 const.provision powers!broad "residual powers" Maine Limited fiscal 1985 and 1996 law Mat}'land Structural +functionnl All 1915 and J 9%const. amendments:"Express Powers Act" Massachusetts None l7 of 14 counties abolished) Michignn Limited structural (only Wayne County All State law has a chnrter) Minnesota Limited structural Ramsay County 1987 law Mississippi Limited stmctural All 1988 law Missouri Structural +functional +fiscal 85000+population 1945 and 1971 const. amendments Montana Struch.lral +functional/"residual All 1972 con.,>t.pnwision powers" Nebraska None Nevada None New None/Counties have vcr"limited Hampshire functions New Jersey Stmctmal +limited fiscal New Mexico None New York StnJctl.1ral+functiomll +limited fiscal All 1959 cons!.amendment North Modified Dillon -s Rule/may choose All Carolina manager form North Dakota Structural +functional (only 3 counties All 1985 1m\" have charters) Ohio Stmctural All 1933 cons I.amendment Oklahoma None Oregon Structural All 1958 cons!.amendment Pennsylvania Sttllctunl1 All 1968 const.+J 972 law Rhode Island None (no counties exist in Rhode Island) South Stmctural +fuJlctil1nal +limited Carolina revenue South Dakota Broadl Fordhnfil plan T etUlcSSce Not mentioned Texas None Utah StnJctural +functional +limited fiscal Vermont None (col1ntics h~1\'eminimal goyerning role) Jan OS 04 01:21p Barb Municipal Government Home Rule 8152320777 p.12 Page 4 of 5 http://www.cIa.sc.edu/poli/civicedlReference%20Materials/US~lOmeJute.hoo 1/6/2004 27 Virginia Charter (only :I of 95 counties) Washington Limited structural West Virginin None Wisconsin "Administrative"home rule All 1985 Wyoming None Source:Home Rille in America:A Fifty-Slate Handbook.Congressioml!QU311erly Press,200 I. .'I ..f Jan OS 04 01:21p Barb Municipal Government Home Rule 8152320777 p.13 Page 5 of5 /~I http://www.c1a.sc.edu/poli/civicedlReference%20MaterialsIUS_home_rule.htm 1/6/2004 28 12 CONSTITUTION OF THE STATE OF ILLINOIS -1970 ARTICLE VII -LOCAL GOVERNMENT SECTION 6.POWERS OF HOME RULE UNITS .-~ .. (a1 A Count'1which .has a chief executive officer elected by the-ejectors of the county and any municioality which has a population of more than 25,000 are home rule units.Other municipalities may elect by referencl:!m to become home rule units.Except as limited by this Section,a home rule unit may exercise any power and perform any function pertaining to its government and affairs including,but not limited to,the power to regulate for the protection of the public health,safety, morals and welfare;to license;to tax;and to incur debt. (b)A home rule unit by referendum may elect not to be a home rule unit. (c)If a home rule county ordinance conflicts with an ordinance of a municipality,the munic:cai ordinance shall prevail within its jurisdiction- (d)A home rule unit does not have the power (1)to incur debt payable from ad valorem procerty tax receipts maturing more than 40 years from the time it is incurred or (2)to define and provide for the punishment of a felOny. (e)A home rule unit shall have only the power that the General Assembly may provide by law (1)to punish by impris- onment for more than six months or (2)to license for revenue or impose taxes upon or measured by income or earnings or upon occupations. (f)A home rule unit shall have the power subject to approval by referendum to adopt,alter or repeai a form of govern- ment provided by law,.except that the form of government of Cook County shall be subject to the provisions or Section 3 of this Article.A home rule municipality shall have the power to provide for its officers,their manner or se!ec-::ionand terms of office only as approved by referendum or as otherwise authorized by law.A home rule county shall have the power to provide for its officers,their manner of selection and terms of office in the manner set fonh in Section 4 of this Article. (g)The General Assembly by a law approved by the vote of three-fifths of the members elected to each house may deny or limit the power to tax and any other power or function of a home rule unit not exercised or oerformed by the State other than a power or function specified in subsection (1)of this section. (h)The General Assembly may provide specifically by law for the exclusive exercise by the S~ate of any power or func- tion of a home rule uni t other than a taxing power or a power or function specified in subsection (1)of this Sec;:lon. (i)Home rule units may exercise and perform concurrently with the State any power or func;:ion of a home rule unit to the extent that the General Assembly by law does not specifically limit the concurrent exercise or specifically declare the State's exercise to be exclusive. (j)The General Assembly may limit by law the amount of debt which home rule counties may incur and may limit by law approved by three-fifths of the members elected to each house the amount of debt,other than debt payable from ad valorem property tax receipts,which home rule municipalities may incur. (k)The General Assembly may limit by law the amount and require referendum approval of debt to be incurred by home rultLmUn_~!QClH.!iE~~,~YC!iJl~f!"o~_ad_"alore'!1J'ropertytax receipts,only in excess of the following percentages of the assessed value of its taxable property:(1)if its population is 500,OOll or more.an aggregatebf three perCel1t;i2}ihtS1'opuiation1~ more than 25,000 and less than 500,000,an aggregate of one percent;and (3)if its population is 25,000 or less,an aggregate of one.half percent.Indebtedness which is outstanding on the effective date of this ConstitUtion or which is thereafter ap- proved by referendum or assumed from another unit of local government shall not be included in the foregoing percentage amounts. (I)The General Assembly may not deny or limit the power of home rule units (1)to make local improvements by special assessment and to exercise,this power jointly.with other counties and municipalities,and other classes of units of local government having that power on the effective date of this Constitution unless that power is subsequently denied by law to any such other units of local government or (2)to levy or impose additional taxes upon areas within their boun- -daries in the manner provided by law for the provision of special services to those areas and for the payment of debt incurred in order to provide those special services. (m)Powers and functions of home rule units shall be construed liberally. 29 II.Cities and Villages Addison Berwyn Calumet Park,1976 Pop.35,914 Pop.54,016 Pop.8,516 Alsip,1990 Bloomingdale,1996 Carbondale Pop.19,725 Pop.21,675 Pop.20,681 Alton Bloomington Carlock Pop.30,496 Pop.64,808 Pop.456 Arlington Heights Bolingbrook Carol Stream Pop.76,031 Pop.56,321 Pop.40,438 Aurora Bridgeview,2002 Carpentersville,1993 Pop.142,990 Pop.15,335 Pop.30,586 Barrington Hills,1990 Bryant,1974 Carterville Pop.3,915 Pop.255 Pop.4,616 Bartlett Buffalo Grove,1980 Champaign Pop.36,706 Pop.42,909 Pop.67,518 Bedford Park,1971 Burbank Channahon,1982 Pop.574 Pop.27,902 Pop.7,344 Belleville Burnham,1980 Chicago Pop.41,410 Pop.4,170 Pop.2,896,016 Bellwood,1994 Cahokia,1996 Chicago Heights Pop.20,535 Pop.16,391 Pop.32,776 Berkeley,1996 Calumet City Chicago Ridge,1994 Pop.5,245 Pop.39,071 Pop.14,127 Home Rule Units In Illinois And Populations (from 2000 Census) As of November 20,2002 (with the exception of the highlighted communities,which may be more recent) I.Counties Cook 30 Cicero Elgin Golf,1976 Pop.85,616 Pop.94,487 Pop.451 Country Club Hills,Elk Grove Village Granite City 1993 Pop.34,727 Pop.31,301 Pop.16,169 Elmhurst Gurnee Countryside,1972 Pop.42,762 Pop.28,834 Pop.5,991 Elmwood Park Hanover Park Crystal Lake Pop.25,405 Pop.38,278 Pop.38,000 Elwood,1997 Harvey Crainville Pop.1,620 Pop.30,000 Pop.992 Evanston Harwood Heights,1995 Danville Pop.74,239 Pop.8,297 Pop.33,904 Evergreen Park Herrin Darien,2oo1 Pop.20,821 Pop.11,298 Pop.22,860 Fairview Heights,1993 Highland Park Decatur Pop.15,034 Pop.31,365 Pop.81,860 Flora,1975 Highwood Deerfield,1975 Pop.5,086 Pop.4143 Pop.18,420 Freeport Hillside,1995 DeKalb Pop.26,443 Pop.8,155 Pop.39,018 Galesburg Hodgkins,1996 Des Plaines Pop.33,706 Pop.2,134 Pop.58,720 Glendale Heights Hoffman Estates Dolton Pop.31,765 Pop.49,495 Pop.25,614 Glen Ellyn Hopkins Park,2001 Downers Grove Pop.26,999 Pop.711 Pop.48,724 Glenview Inverness,2000 East Hazel Crest,19~9 Pop.41,847 Pop.6,749 Pop.1,607 Glenwood,1986 Joliet East St.Louis Pop.9,000 Pop.106,221 Pop.31,542 31 Kankakee Mound City,1973 Oak Brook Terrace, Pop.27,491 Pop.692 2002 Pop.2,300 Lake Barrington,1991 Mount Prospect Pop.4,757 Pop.56,265 Oak Forest Pop.28,051 Lansing Mt.Vernon,1986 Pop.28,332 Pop.16,269 Oak Lawn Pop.55,245 Lincolnshire,1975 Muddy,1981 Pop.6,108 Pop.78 Oak Park Pop.52,524 Lincolnwood,1997 Mundelein Pop.12,359 Pop.30,935 Old Mill Creek,1993 Pop.251 Manhattan,1996 Murphysboro,1994 Pop.3,330 Pop.13,295 Onarga,1997 Pop.1,438 Marion,1994 Naperville Pop.16,035 Pop.128,358 Orland Park Pop.51,077 Mascoutah,1979 Naples,1982 Pop.5,659 Pop.134 Palatine Pop.65,479 Maywood Nauvoo Pop.26,987 Pop.1,063 Park City,1973 Pop.6,637 McCook,1971 Niles Pop.254 Pop.30,068 Park Forest Pop.23,462 Mettawa,1990 Normal Pop.367 Pop.45,386 Park Ridge Pop.37,775 Moline Norridge,1973 Pop.43,768 Pop.14,582 Pekin Pop.33,857 Monee,1996 Northbrook Pop.2,924 Pop.33,435 Peoria Pop.112,936 Monmouth,1999 North Chicago Pop.9,841 Pop.35,918 Peoria Heights,1986 Pop.6,635 Morton Grove NortWake,1994 Pop.15,198 Pop.11,878 Peru,1981 Pop.9,835 32 Quincy Sesser,1989 Tinley Park Pop.40,366 Pop.2,128 Pop.48,401 Rantoul,1982 Shennan,2002 University Park,1975 Pop.12,857 Pop.2,871 Pop.6,662 Robbins,1998 Skokie Urbana Pop.6,635 Pop.63,348 Pop.36,395 Rockdale,1982 South Barrington,1975 Valmeyer,1994 Pop.1,888 Pop.3,760 Pop.608 Rock Island South Holland Washington,1998 Pop.39,684 Pop.22,147 Pop.10,841 Rolling Meadows,1985 Springfield Watseka,I975 Pop.24,604 Pop.111,454 Pop.5,670 Rosemont,1972 Standard,1975 Waukegan Pop.4,224 Pop.256 Pop.87,901 Round Lake Beach Stickney,1974 WestI>undee,l99O Pop.5,842 Pop.6,148 Pop.5,428 St.Charles Stone Park,1972 Wheaton Pop.27,896 Pop.5,127 Pop.55,416 Sauget,1976 Streamwood Wheeling,1977 Pop.249 Pop.36,407 Pop.34,496 Schaumburg Sycamore,1996 Wilmette Pop.75,386 Pop.12,020 Pop.27,651 Schiller Park,1994 Thornton,1980 Woodridge,1975 Pop.11,850 Pop.2,582 Pop.30,934 Dates listed indicate the year the community adopted home rule by referendum. 33 ~1/20/20°!.J-_6:27JM-6~JL 434 557.1 VILLAGE OF DOWNERS GROVE 141 002 ?L;-~3 RESOLUTION NO.~53 A RESOLUTION AMENDING THE VILLAGE COUNCIL POLICY REGARDING THE EXERCISE Ol~HOME RULE POWERS WHEREAS,Article VII of the Constitution of the State of lllinois of 1970 (the "Constitution")became effective on July 1,1971,and Section 6(a)of said Article provides that,except as limited by said Se:Ction6,a home rule unit (as therein defined) may exercise any power and perform any function pertaining to its government and affairs,including but not limited to the power to regulate for the protection of the public health,safety,morals and welfare;to license;to tax;and to Incur debt;and WHEREAS,upon the effectiveness of the Constitution the"Village of Downers Grove became,automatically and without further action of any kind,a home rule unit within the meaning of said Article;and .WHEREAS,the Council of the Village of Downers Grove believes that the Colincil should exercise the special home rule unit powers and functions under the Constitution with due care and caution,ao.d with a view to the long-range effects that such exercise may have upon the Village and its residents,and for such reasons believes it necessary and desirable to adopt policy guidelines for the exercise of such special home rule unit powers;and, WHEREAS,the Village Council bas previously adopted Resolutions 71-81 and 81-1 setting forth a policy regarding the ex:ercise of home rule powers (the "Home Rule Policy");and," WHEREAS,The Village Council has determined that this Home Rule Policy should be amended. NOW,THEREFORE,BE IT RESOLVED by the Council of the Village of Downers Grove,DuPage County,lllinois,as follows:. 1.Prior-to adoption of an ordinance that is not authorized under the provisions of the lllinois Municipal Code (lllinois Compiled Statutes,Chapter 65)for municipalities that are not home rule unil;S,the Village Council will cause a summary of the proposed ordinance to be published in a newspaper having general circulation in the Village.Copies of the proposed ordinan(:e shall be made available for public distribution at the Downers Grove Library and Village Hall.Finally,.the pendency of such proposed ordinance will be announced in at least two meetings of the Village Council. 2. " Prior to adoption of any ordinance imposing a tax on any person or property in tbe Village that is not authorized under the .provisions of the Illinois Municipal Code for municipalities that are not home rule units,the Village Council will follow the following procedures: ..- 1 34 VILLAGE OF DOWNERS GROVE ~00301/20/2004 16:28 FAX 630 434 5571 95-53 (a)A statement setting forth the intended use of the additional revenue to be derived from such tax will be prepared and published along with the .publication of the summary of the proposed ordinance,referred to in paragraph 1 above. '/ (b)A public hearing will be held with respect to the proposed ordinance to be presided over by the Mayor or the Mayor Pro-Tern,or by some other person designated for such purpose by the Mayor,at which any person interested in the subject ma.tter of such proposed ordinance may appear,in person or by attorney,and submit statements and documentary evidence to the person conducting such hearing.Notice of the time and place of such public hearing will be pubLished at least once,seven days or more prior to the date of such hearing,in a newspaper having general circulation in the Village. (c).The Village Council will consider the minutes of the public hearing,as well as the written statements submitted as part thereof..If,prior to a vote on adoption of the ordinance :petitions opposing such proposed ordinance are filed with the Village Cled~containing signatures of eligible voters in the Village equal to 10%or more of the total votes cast for the office of Mayor at the last preceding election of Mayor,it will be the policy of the Village Council to hold an advisory referendum on such proposed ordinance.If the majority of the persons voting at such referendum are opposed to such proposed ordinance,it will be the policy of the Village Council not to adopt such ordinance. "'-'" 3.The interpretation and application of this Resolution shall be within the sole discretion of the Village Council wbich decision shall be final.Notwithstanding anything to the contrary in the foregoing provisions of this Resolution,any ordinance or resolution hereafter adopted by action of the Village Council shall not be invalidated, impaired or affected in any way by non-cx>mpliance or alleged non-compliance with any one or more provisions of this Resolution.. 4.Any and all resolutions in conflict with the provisions of this Resolution, and in particular Resolutions 71-81 and 81-1,are hereby repealed. 5.The provision of this ~esolution shall be come effective immediately upon its passage and approval. ~#;.(!J~.Mayor Passed:October 30.1995 .Published:~tbell1..}~Attest:~- Village Clerk. 4/wp/policy/homerule '~ 2 35 Sales Tax Rates in Home Rule Units of Local Government The following table outlines the sales tax rates for general merchandise current as of January 1,2004,for each of the home rule units in Illinois that impose home rule sales tax.You will find the combined rate preprinted on your Forms ST-1 and ST-2 for each reporting period.These rates are subject to change January 1 and July 1 of each year.Home Rule ST-1/ST-2 Sales Tax Rate Combined Rate Current as of 1/1/2004 Current as of 1/1/2004 Agc:ii~ol1 ..0.715%...V5Q~0 A!~ip .0.7.5%.8.5Q% AI!QIJ_H_.,"___H-H_Q.§Qo(o _7.10'Yc>- Arlil1g1()1"1t1~igb!$ '.-'- .._0,15.0%_,.-,8_,215% ' AI,m:),@jPLJe~9~L-_"H P __1&00(0_--__V5QO{on A_LJI'Q@._LJSClD..~L_- p p --.-- __pLQQ.o/.() --- .,. -' __H I.QQ'YO__H ------- Al!rQrCl(~~m:lCl(l)J,OO%.-,.I.7~%_p A_LJro.fCl__lWjll), - ___LQ.Q'Yo w_----'H }',QO_Ofo.- - __n______---- §.~gJQrg_P.ClJ~___n,_.. --m --- _n Q,l§~o_-_m_p n P ~...§Q%-- E3~II~yiJI~-..0,25%7_.3~% §~Ih'!.Q9.9-----_u J&Qo(~,-~"Z9'Yo -m p-- ~~r1<~I~y_--.,.,-J,QQ%-f:J.Zg%.- 1:3_~.r~YIL .,.--,_u_-P-n___J_.QQJou- ---u_n_-.JP'§o~_.-------- §IQQmj!1.9(jc:il~-..O,pO()lo ,_7.gg% SIQQmiI'l9!QIJ-uu_--.J.2_§0!0---,_V5Q%_-_H__--- §Qllng~rQ9K_(Quf'~g~L J.QQ%___7,§Q~/c>, §Q!!l1g~IQQk,(WmL--_n_-___m___L.OQ%uu ],§Q'Yo --,---_.. ~rid.9_ENJ~~,__- ---'--- ,.. - ___L.QQ'Y()p__u ---- ~L55"0 u------ §!JJfCilQ--@rQ_Y~L{~QQ-'9_n n_-- Q~!;).Q~~,-4§% '--.--------- I:3J,I!!Ci.lo .~.rQY.~_.c~~~L . Q-,pQ~o L_QQ%----..-.---- l3u rQCl,n_Is___n--n ,-Q,Z15.O(~ ----~,§Q%n n_--____------- l3umhCiffi ,..J.QQ'Yo-8,Z§0(0 Cah()_~LCl u_,uu_uu--_u_-O,gQCZ'C?u .-.7,(:)9_%- g.Cl.llJITL~Lgi!y --_u -J &Q.~o ~,n?%__m '_u_.--_u_--..'u ---.-- gallJm~tf'~IIs_u ..-_u_,..--u_.......1-QQ%_--,-f3..j"§.%.. QCi.~QI)Q~I~~___'_H ' --- J,QQ~'.-L~5_%_u ._u-_n__n____- G_a.rlQQIs__n_-un_n_--Q.'§Q'YC>m u_---j~,Zq'Y5>_- "------.---. G~rQL§!r~~m m ...------.-m--Q..9.9_%.------."--Z-,-2_~%u__.... u -.------u ..u . c::~m~n!~r~"mEL._.muJ.,_415.CY~u --n--'-"'."-...Z,7fth.- ..-' g~r!~IYil.t(L_u _u nU ._u ,_LQQ,!"o M ..nu , ---...Z.g~cr~--..--___nm__- QbJirm~~jgn__-.....U ._.1.00%mu ],gQ~------- <;JJc:m_IlCl_I}C?Q..(9.rI,I!lgytu__n._u__.J_,QQ%.'m_-Zg§.'YCI ._u-u.m___- g-'lCi!"m~hQI1JWi1lL-_m -_l:00CZ'0 u-- n],,§9% -u ,. c::h!9Ci9()..{C9_C*L n U_u..u- LQQ%n__u__-UU...__n~.z!?!Clu...-------- ChiQCi9Q--LQlJP.Clg~)_--Un ...-.1 ,QO%u J..~Q%.- gt!ig~ggJ3iqg~u n-_U Q,lfi%... "_n-'""' "" n------~,,!?QCYo ,,._u- .------ Gi9~rQ u_--_u_nmm__n_...,.--U-"'...J._OQ'2'o -....._~.]9%"n-.- C::Q!Jn1rygl!!~_HUlfL .....-_u_.u ..J,-~§'YCI -_BU.n-.!:I_,Q-Q%un______--------- GrCijoyilt~-..__u_m.__n_n__J,QQCZ'qn .n Z.~9_~ Danville 1.00%7.50% ' ~ 'n.. ~.'.~-~ ,,-. u_----_,---'-'.--'-'--'-"-'--"----- 'n--~-_u , --- "'M'___"'--"'--''--'' u,.,,_._n. -.-".'-' - ._u_-~, -'---".- *Cook County imposes a 0.75%county home rule sales tax.For unincorporated areas in Cook County,the ST-1/ST-2 combined rate remains at 7.75%.For home rule municipalities within Cook County that impose home rule sales tax,the ST-1/ST-2 combined rate varies (see the entries for each municipality). 36 Sales Tax Rates in Home Rule Units of Local Government The following table outlines the sales tax rates for general merchandise current as of January 1,2004,for each of the home rule units in Illinois that impose home rule sales tax.You will find the combined rate preprinted on your Forms 8T-1 and 8T-2 for each reporting period.These rates are subject to change January 1 and July 1 of each year.Home Rule ST-1/ST-2 Sales Tax Rate Combined Rate Current as of 1/1/2004 Current as of 1/1/2004 DecatULnw 1.5_0%--u-__8,00_%u m_. DeKalb ..-...--1.25%-1.50%-... D_EtsElaines___ww_nn_----_u ___O.Z5Yc!-.---..-.8L5.0%nn --..--nn- Doltoo_w _n......-.-.._0.50%......--.-8.2.5%.....-.. QQwne_r&Gm'!l!L Q.5_0% - ]~25_~o .---.. E.astHazeLCresL n _w m__0_.50~Q--..------.----8..25%-Un-un...- East_SLLouls u n LOQ%---8L1O%_.__--.--------------.--------- ElgirUCookL---..-..n__O.Z5°!Q --.8,50%__._- Elgin.(KaneL unm__--_n-0.15%-1.25%-..--__un....---- EJkGroveViUage(Cook)n -0.7.5%-...--.8.50%u..-...-.u ElILGrO.Ye_\lillagej[1uP.ageL n.0~Z5~Q Z,25%__--___._------------------- Elmh_UIst(CookL -.------___O.25~Q -.--- 8.2_5%-- ---.u_-- Elmh.urst(QuEageL 0.25%.LO_Oc}!o _._----_.-.------------- Elmwoo<:iPark ---.---n --_J ._00%-_w.-..-_nun_Un ___8.75_%_-----.-.... EJw_o.o.d __1.00%7_.5Djlo__---------------------------- Evanston_.-..1.0_0%u-8.15_%------ E'Lexgre.en_eark n 0,Z.5_'%8~5.0%~----_.- EairviewJ::Ieights m ...-._.uO..25~Q -_u m U_n--_u-.1.35%u_.u -.m_M ..... FLe_eport u 0250/o 1.0.0..%_-.---.-----..-------.------------ Galesbuf.gu -U.......J,.oo.%----..---.1.50_%.........u. GJendaleJ::I_eights_.11.25.%1.0_0.%___---------.----------------- GJaniJe__City__-uu u.1.5o._%-u__8..'10%........ Qumee 0..50jlQ m m-1.0_0%_____----------.------------------. HanoverEark(Cookl u -._u u O.5_o.%_u_-m u_m-_nun 8..25%.-m -----..- Hano\leI_Park(Dueage)u j).5Q%u l_Jlo.%"----..--.. HarwoodHelghts _J.jlO_%u_u d-.__8~Z5%_m..n .. lierrlo n 1_~OJl.%_-~ZL2.5%_____._-----_.----------------.- HigblaodPark.(LakeJ unu u_.LOO%_-._7J5_Q%__-...- l:iillsjde LOOo/Q 8..Z5~__.-_----_._--_..._----_..._-_._..__... HQtfmsD_Estates{Cook)_-0.50.%.__8.25_%--.. H.Qf1m.an_Eslat.e_s-1Kan.eL u o.._SOjlcL ZLQQ%u_.-----.. J.9_UeL(KendaJIL._n -.1.25o/Qu_-u_--uu-__8-'.QQ%--------. JolieUWilIL J25%]..7.5_%n-___.._-------....--- Lansing n ..-...- 0.,5_0_%-...-__8.2.5%-. 1..1nc.oln.woQd m -_u n .m__u o.,Z.5_~o m m 8~5Q%n_- Marlon__n__Hu 1,0.0%_-_u_-7.25%u ...... M.oline m u J_.QO.3fQ 7..2_50/9 U_.---- Monee n - ..d ...1LO_0%...-....m ........7..50%.-.--. MQnmouth j,{lQC}!o n 1.2_5.% n-u_---.-..- Mortoo..Grove_nn ..1.0.0.%__8]5%--- *Cook County imposes a 0.75%county home rule sales tax.For unincorporated areas in Cook County,the ST-1/ST-2 combined rate remains.at 7.75%.For home rule municipalities within Cook County that impose home rule sales tax,the ST-1/ST-2 combined rate varies (see the entries for each municipality). 37 Sales Tax Rates in Home Rule Units of Local Government The following table outlines the sales tax rates for general merchandise current as of January 1,2004,for each of the home rule units in Illinois that impose home rule sales tax.You will find the combined rate preprinted on your Forms ST-1 and ST-2 for each reporting period.These rates are subject to change January 1 and July 1 of each year.Home Rule ST-1/ST-2 Sales Tax Rate Combined Rate Current as of 1/1/2004 Current as of 1/1/2004 M()JJf')tYrQ$p~ct Q,z~%.,J~.QQO(CI- MC>lJDt Vemon 1.25°(0 7 ,~()%. MlJJJ~l~ll1__u___n-.._u -..._m -Q]!j<y(),.._,-,,-, -..Z.~%,---,..--,_u_u ___m- Ml,lrp.l1Y§P9rC>l,OP%,J .2~'Z'0, ,f\Jj!~§,u,-,m-__u -_u,_u_,--,---,_,J),~715,<Yo ..m_-- u"".' ,J1JiQ~()- -,'--- ' ,,. NQrm~L,,'-'U_'---'..1,~gcyo._"",-].5Q%- NQIT!Qg~---.,. -' ,-,-,,-n_--,n m_'_"-_J_,~_!?~~ ------,,-~.OQ<Yo ---,..m_--,-, N9ItlJ,l:m>QJ<,Q"gO_%-,ll,2,p%", NOJJhl~Is~JQQQIs)u n-"-.,-.u u,_l,.oQYCI_--,,-,-u-.,.~]~%_u_'__m_u NQnl1l~ls~jpup~geL-,.L_()()Ofo ,].!?Qo.(o OEi.kJ..~W.rL_,_n '---.,.,-,Q,15Q'Z'o.,.", __a,~~%". Q~_K.P~rls.-,'..'J ,QQ%_,-,..a,7g'}l0 ., Qr!~m:jJ?~J<jQQQt<l-m__n ---'-'----- (),zg~()---u __n__n _m__u___,--.a._!?Q%----,,_-_u-m '----,-- QJ1~[I~tE.~rls,{WJII),-Q.]!;iCYo._z.~Q%- E.~l~i,IlEL,"-'-,,-_J~QQ'Z'(),--,- ." , ,---,- -'§'.Z~o"t()-,,--_u_'___n- n n_'- ~rKQity_-- '.- " ,, -. uQ,pQ°,l()n "', un ...,],QQ%..,-,. " . P!MKB!Qg~__,,,----,._,,Q.5()1'~_,'n ,',,--,-§,~-!;i°&,, ,, --",--,_u_-,-- P~rK.8i.qg~M~nQL ." u...'-,.n.,,.",-,Q.~Q%.u ue~2,q%" P.~lsiD!P~Qr@L--"",..,..-----,-,--,-- ,_J-'..OQOfCl- ---n -. ._,.z~!?Q-o"to_,_. -,..Un _Hum -- , P~jgDjI~~~w~UL 'n'_._'--,-- J,QQ-o"to , ,"--,Z.Z§%,-- ,. -'---,"'- , P.~QIL~n n'_n __m_l'-.QQ%---,u §.,Q.9.%_--,------------------------------ PE!9riit-H~ight~(I?~pri~)-t,o.o%-],~Q%-___m.._- P~Qri~_HE!i_gbt~(T~?:~w~m unn_'.,_l,QQ'Y~,u_LZ!?_%u_,-- - u, ---.-...,.nun_un P~Qri9,tlE!igbt~(W()o-~jfpJ~Il--._tQQ~o ,~,?-~%. QyjOPY-,_m---_m,_,m,__n-H -- -_u,,-_J)?J>%un ,7]~%-_u-_nn RQgKI~lC!ng-- "'. .--, "." .". " 9,07'5.,% ..,'.'- " ,.,u,.u Z.QQ%,'.. ".'" .RoUlD9-Me9,QPw~n 1&0.%, --'n~,IQ%'" .m__m -,--.-,.-------.- B9~~mQnL{G()Qkt ,--"J,2!?.CZ'C?,.,~,QQO!o_-,,W.'n fiQ!Jn(jJ,,9,KE)J~~9,Qb-,___n ,-Q~QCY.2._m ,--I,Q.Q%,n_,,_- $~!JgE!L .,. '- --0,25.%un J.~5.% $.Gb~lJmPlJrg_(Go_QIsL_-n m_LQQ%__mnnm_-------'_n_,_~}'5.%n . $.gb§!!,Jm~lJJg(Q\,IP.~.9E!L.,..,_n'u_',,.J,QQcy~-,.-..,.1.pO%-,. $.Q!1iIl~rP.~rlL___u_u .",u__.Q,?J5_%_mm ,-_u mn ~,.QQ%_-_.. Q~§~~r --,-,.1,()OCYo_,]._?q% S_~[m~IL_u --_U_--'--_U_-'U_U-un__mn-m - Q.,5._PD[on,__uu_..,,-_J!'z5..CZ'CI_-nun ---- QIsQki~, - ,...,J,QQ'Z'o-.~]5.%m 'u .m $..pj.JtlJ._~~rrlngtQn___nn ---m ' nJ,QQ%_-..u_-,m..~,I~O(() --m_-u_------ $9Y1t:U::lQl.fcmd - .Q.!,iQ%..e,?q°,lo,, Spr!D9fi.~lg u.'_m m J,QQ_%,-,.,,L?15~(9 ,,m- ,--,._,_m_'_- $LQb~d~~{QlJEagE!L --_O,pQcy~--,'.J,QQ% .-.,,--~ ~ ."-."._u.- ~- "' --._~-,-~---.- *Cook County imposes a 0.75%county home rule sales tax.For unincorporated areas in Cook County,the ST-1/ST-2 combined rate remains at 7.75%.For home rule municipalities within Cook County that impose home rule sales tax,the ST-1/ST-2 combined rate varies (see the entries for each municipality). 38 Sales Tax Rates in Home Rule Units of Local Government The following table outlines the sales tax rates for general merchandise current as of January 1,2004,for each of the home rule units in Illinoisthat impose home rule sales tax.You will find the combined rate preprinted on your Forms ST-1 and ST-2 for each reporting period.These rates are subject to change January 1 and July 1 of each year.Home Rule ST-1/ST-2 Sales Tax Rate Combined Rate Current as of 1/1/2004 Current as of 1/1/2004 $LQI]Jirl~sJK<ln~) - Q.5Q% - .I.OQ% - . $tiG.kn~Y--1.PQ%.--..8]!:)%- Slon~.p_Cl.rK -.-J.,~Q%.--9.,ZJ?o(o_-_. $tr~~mwq()~u -l,QQ%.-~P!?%n $'yQ<lm.()r~u .. ----u .Q,_"l?%_- '------Z..QQ~!~Lnm m . l,J_m.~m<l_n u ---- J,OQO(()-.L~_Oo(o__._- \I\I~~l]lI'l.9!QI'J u--------._-J&Q°!c>-"-__m----- Z:l.fl'l.o __mu_m -- WCl.§~k<l.n--n - __J>.7§%__- -]'-Q()~o---n -_m-- WCl.JI_K~9.CI.!L ---.. LQQ5'CI -- ___m I,§Q~o m- \IY.~§tQl,mc1~~-L~()%.-.6.QO%- W!1e~JLngJQQ()-Is)___Q.ZfiCYQ n Jt~Q%n______--- \I\I1l~~llng_(~Cl.I<~L -------- Q,ZQO()nn- --------V~6._0/0 __n_n__------_n- C09_I<_QQl)n!Y_(QQI.m.Wi.c1~L Q,Z~%_m ---M :m__m------- -- n "- u ~._------- 39 MUNICIPALITIES ADDISON Buyer $2.50/$1000.00 1 Friendship Plaza (630)693-7564 WATER BILL MUST BE PAID; (DuPage)Addison,IL 60101 SEWER INSPECTION REQUIRED;COpy OF STATE DECLARATION AND DEED REQUIRED IF EXEMPT ALSIP Seller $3.50/$1000.00 4500 W.123rd St.(708)385-6902 FINAL WATER READING AND (Cook)(Minimum of Alsip,lL 60803 BILL MUST BE PAID;COpy OF $100.00)SALES CONTRACT REQUIRED; HAS LOCAL FORM;$15 CHARGE FOR EXEMPT STAMP;NO PERSONAL CHECKS AURORA Seller $3.00/$1000.00 44 E.Downer Place (630)906-7414 FINAL WATER READING AND (DuPage)(Kane)Aurora,IL 60504 BILL MUST BE PAID;HAS(Kendall)(Will)LOCAL FORM;STATE DECLARATION (ORIGINAL OR A COPY)SIGNED BY AT LEAST ONE PARTY REQUIRED WITH LEGAL ATTACHED BARTLETT Seller $3.00/$1000.00 228 S.Main (630)837-0800 SUMS DUE MUST BE PAID; (Cook)Bartlett,IL 60103 Finance Dept.FINAL WATER READING;COpy (DuPage)OF DEED AND STATE (Kane)DECLARATION OR CONTRACT REQUIRED;HAS LOCAL FORM; $3 FEE FOR EXEMPT STAMP BY MAIL BEDFORD PARK Seller $50.00/trans.6701 Archer Rd.(708)458-2067 WATER BILLS MUST BE PAID; (Cook)Bedford Park,IL 60501 Administration INSPECTION REQUIRED;HAS Dept.LOCAL FORM BELLWOOD Seller $5.00/$1000.00 3200 Washington Blvd.(708)547-3500 FINAL WATER READING; (Cook)Bellwood,IL 60104 HOME INSPECTION REQUIRED;HAS LOCAL FORM; ORIGINAL OR COpy OF DEED AND STATE DECLARATION REQUIRED;$10 FEE FOR EXEMPT STAMP BERKELEY Seller $25.00/trans.5819 Electric Ave.(708)449-8840 ORIGINAL DEED REQUIRED; (Cook)Berkeley,IL 60163 WATER BILLS,FINES,ETC., MUST BE PAID;SUBPUMP INSPECTION;COMPLIANCE STAMP BERWYN Seller $10.00/$1000.00 6700 W.26th St.(708)788-2660 FINAL WATER READING; (Cook)Berwyn,IL 60402 Collector's Dept.INSPECTION REQUIRED;HAS LOCAL FORM;$25 FEE FOR EXEMPT STAMP;ORIGINAL DEED;DEC FOR COOK & ILLINOIS @ CHICAGO TITLE INSURANCE COMPANY TRANSFER TAXES -CHICAGO METROPOLITAN AREA As of August 2,2002 TAXING DISTRICT PRIMARY LIABILITY AMOUNT OF TAX CONTACT TELEPHONE COMMENTS NOTE:While every effort has been made to ensure the accuracy of this chart,1he information contained herein is subject to change at any time. The appropriate county or municipality should be contacted for the most current information and requirements.This list is updated twice a year,in February and August.For the most recent on-line listing,go to http://www.cmetro.ctic.com. Page 2 of 10 43 @ CHICAGO TITLE INSURANCE COMPANY TRANSFER TAXES -CHICAGO METROPOLITAN AREA As of August 2,2002 TAXING PRIMARY AMOUNT OF CONTACT TELEPHONE COMMENTS DISTRICT LIABILITY TAX BOLlNGBROOK Split equally $3.75/$500.00 375 West Briarcliff (630)226-8455 FINAL METER READING;SUMS (Oupage)Bolingbrook,IL 60440 DUE MUST BE PAID;STATE (Will)DECLARATION REQUIRED; HAS LOCAL FORM;$30 FEE FOR EXEMPT STAMP BUFFALO GROVE Seller $3.00/$1000.00 50 Raupp Blvd.(847)459-2500 WATER BILL,TICKETS, (Cook)Buffalo Grove,IL 60089 INVOICES MUST BE PAID;HAS (Lake)LOCAL FORM BURBANK Seller $5.00/$1000.00 6530 W.79th St.(708)599-5500 HAS LOCAL FORM;ORIGINAL (Cook)Burbank,IL 60459 City clerk's DEED REQUIRED IF EXEMPT; office NO PERSONAL CHECKS BURNHAM Buyer $5.00/$1000.00 14450 Manistee (708)862-9150 FINAL WATER READING;HAS (Cook)Burnham,IL 60633 LOCAL FORM;CASH OR MONEY ORDER REQUIRED CALUMET CITY Split equally $8.00/$1000.00 204 Pulaski Road (708)891-8116 WATER BILL MUST BE PAID; (Cook)Calumet City,IL 60409 INSPECTION REQUIRED; Inspection Services:STATE DECLARATION FORM 687 Wentworth REQUIRED;HAS LOCAL FORM CALUMET PARK Buyer $5.00/$1000.00 12409 S.Throop (708)389-0851 FINAL WATER READING (Cook)Calumet Park,IL 60827 REQUIRED;INSPECTION REQUIRED ($100);HAS LOCAL FORM;NO PERSONAL CHECKS CAROL STREAM Seller $3.00/$1000.00 500 N.Gary Ave.(630)665-7050 WATER METER READING; (Oupage)Carol Stream,IL Finance Dept.;WATER,SEWER AND SUMS 60188-1899 (630)871-6222to DUE MUST BE PAID;HAS arrange for water LOCAL FORM;COpy OF reading SALES CONTRACT REQUIRED CHANNAHON Buyer $3.00/$1000.00 24441 W.Eames (815)467-5311 WATER READING;SUMS DUE (Grundy)Channahon,IL 60410 MUST BE PAID;HAS LOCAL (Will)FORM;ORIGINAL DEED REQUIRED CHICAGO Buyer $3.75/$500.00 121 N.LaSalle St.(312)747-9723 WATER/SEWER BILLS MUST (Cook)Room 107 BE PAID;COMPLIANCE (OuPage)Chicago,IL 60602 W/BUILDING REGISTRATION ORDINANCE;HAS LOCAL FORM;APPLICABLE TO SOME LEASEHOLDS;CERTIFICATE OF ZONING COMPLIANCE REQUIRED AS OF 12/1/97 FOR NON-CONDO RESIDENTIAL RESALES NOTE:While every effort has been made to ensure the accuracy of this chart,the information contained herein is subject to change at any time. The appropriate county or municipality should be contacted for the most current information and requirements.This list is updated twice a year,in February and August.For the most recent on-line listing,go to http://www.cmetro.ctic.com. Page 3 of 10 44 @. CHICAGO TITLE INSURANCE COMPANY TRANSFER TAXES -CHICAGO METROPOLITAN AREA As of August 2,2002 TAXING PRIMARY AMOUNT OF CONTACT TELEPHONE COMMENTS DISTRICT LIABILITY TAX CHICAGO HEIGHTS Seller $4.00/$1000.00 1601 Chicago Road (708)756-5300 WATER BILL MUST BE PAID; (Cook)Chicago Heights,IL INSPECTION REQUIRED;HAS 60411 LOCAL FORM;COpy OF DEED Scariano,Elich,Himes (312)565-3100 2 Prudential Plaza #3100 Chicago,IL 60601 CICERO Seller $10.00/$1000.00 4937 W.25thStreet (708)656-3600 WATER BILL MUST BE PAID; (Cook)Cicero,IL 60804 Code ORIGINAL DEED AND STATE enforcement AND COUNTY DECLARATIONS dept.AND "BASEMENT/ATTIC AFFIDAVIT"REQUIRED; CERTIFICATE OF COMPLIANCE AND INSPECTION REQUIRED FOR MANY TYPES OF TRANSACTIONS,INCLUDING (ACCORDING TO THE ORDINANCE)A MORTGAGE REFINANCING;HAS LOCAL FORM;$25 FEE FOR EXEMPT STAMP COUNTRY CLUB HILLS Seller $5.00/$1000.00 4200 W.183rdStreet (708)798-2616 FINAL WATER READING; (Cook)(minimum of Country Club Hills,IL Clerk's office SUMS DUE MUST BE PAID;NO $50.00)60478 PERSONAL CHECKS;COpy OF CONTRACT AND DECLARATION REQUIRED; HAS LOCAL FORM COUNTRYSIDE Buyer $50.00/trans.5550 East Ave.(708)354-7270 WATER,SEWER AND WEED (Cook)Countryside,IL 60525 CUTTING CHARGES MUST BE PAID;RECEIPTS REQUIRED; HAS LOCAL FORM;NO PERSONAL CHECKS;FINAL $20 READING DES PLAINES Seller $2.00/$1000.00 1420 Miner St.(847)391-5382 FINAL WATER READING; (Cook)Suite #301 CODE VIOLATIONS MUST BE Des Plaines,IL 60016 CURED;INSPECTION REQUIRED IF RESIDENTIAL RENTAL;HAS LOCAL FORM; ORIGINAL DEED,SURVEY AND STATE DECLARATION REQUIRED;COpy OF TITLE COMMITMENT REQUIRED;$10 FEE FOR EXEMPT STAMP; PLAT OF SURVEY REQUIRED DOLTON Seller $10.00/trans.14014 Park Ave.(708)849-4000 WATER BILL MUST BE PAID; (Cook)Dolton,IL 60419 $150 HOUSING INSPECTION FEE BEFORE STAMPS MAY ISSUE;HAS LOCAL FORM;$10 FEE EVEN IF EXEMPT NOTE:While every effort has been made to ensure the accuracy of this chart,the information contained herein is subject to change at any time. The appropriate county or municipality should be contacted for the most current information and requirements.This list is updated twice a year,in February and August.For the most recent on-line listing,go to http://www.cmetro.ctic.com. Page 4 of 10 45 @ CHICAGO TITLE INSURANCE COMPANY TRANSFER TAXES -CHICAGO METROPOLITAN AREA As of August 2,2002 TAXING PRIMARY AMOUNT OF CONTACT TELEPHONE COMMENTS DISTRICT LIABILITY TAX EAST HAZEL CREST Buyer $25.00/trans.1904 W.174thSI.(708)798-0213 WATER BILL AND OTHER (Cook)East Hazel Crest,IL SUMS DUE MUST BE PAID; 60429 HAS LOCAL FORM;FINAL WATER READING ELGIN None 150 Dexter Court (847)931-5639 FINAL WATER READING; (Cook)Elgin,IL 60120 SUMS DUE MUST BE PAID; (Kane)INSPECTION REQUIRED IF VIOLATIONS EXIST;STAMP REQUIRED;INCLUDES EXEMPT TRANSACTIONS;HAS LOCAL FORM ELK GROVE VILLAGE Seller $3.00/$1000.00 901 Wellington Ave.(847)439-3900 WATER AND SEWER BILLS (Cook)Elk Grove Village,IL MUST BE PAID;FINAL WATER (DuPage)60007 READING 2-3 DAYS PRIOR TO CLOSING;$10 FEE FOR EXEMPT STAMP;HAS L.OCAL FORM;COpy OF DEED AND ILLINOIS DECLARATION REQUIRED ELMHURST Seller $1.50/$1000.00 209 N.York St.(630)530-3000 SUMS DUE MUST BE PAID; (DuPage)Elmhurst,IL 60126 FINAL WATER READING; (Cook)INSPECTION REQUIRED; COpy OF SIGNED SALES CONTRACT REQUIRED;HAS LOCAL FORM ELMWOOD PARK Seller $5.00/$1000.00 11 Conti Parkway (708)452-7300 WATER,SEWER AND OTHER (Cook)Elmwood Park,IL BILLS MUST BE PAID;DEED 60707 AND WATER READING REQUIRED;TWO INSPECTIONS REQUIRED; COpy OF DEED AND DECLARATION REQUIRED; HAS LOCAL FORM;$35 FEE FOR EXEMPT STAMP EVANSTON Seller $5.00/$1000.00 2100 Ridge (847)866-2925 WATER BILL MUST BE PAID; (Cook)Evanston,IL 60201 HAS LOCAL FORM EVERGREEN PARK Seller $5.00/$1000.00 9418 S.Kedzie (708)229-8215 FINAL WATER READING; (Cook)(Minimum of Evergreen Park,IL $15.00 HOUSING INSPECTION $100.00)60805 BEFORE STAMPS MAY ISSUE; HAS LOCAL FORM NOTE:While every effort has been made to ensure the accuracy of this chart,the information contained herein is subject to change at any time. The appropriate county or municipality should be contacted for the most current information and requirements.This list is updated twice a year,in February and August.For the most recent on-line listing,go to http://www.cmetro.ctic.com. Page 5 of 10 46 ~CHICAGO TITLE INSURANCE COMPANY TRANSFER TAXES -CHICAGO METROPOLITAN AREA As of August 2,2002 TAXING PRIMARY AMOUNT OF CONTACT TELEPHONE COMMENTS DISTRICT LIABILITY TAX FRANKLIN PARK Seller Fee for Seal on 9500 W.Belmont Ave.(847)671-8795 ZONING ADMINISTRATOR'S (Cook)Deed:Franklin Park,IL 60131 Building Dept.APPROVAL AND INSPECTION Single-Family -REQUIRED FOR MULTIFAMILY, $25.00 COMMERCIAL AND Two-Family -$40.00 INDUSTRIAL PROPERTIES;Multi-Family -VIOLATIONS DISCLOSED$40.00 plus $10.00 for each unit over 3 MUST BE CORRECTED; Commercial/industri-ORDER FINAL WATER BILL al -Separate Fee (847-671-8292)AT LEAST 5 Schedule DAYS IN ADVANCE;SUBMIT CURRENT SURVEY AND ORIGINAL DEED TO BUILDING DEPT.AT LEAST 3 DAYS PRIOR TO CLOSING GLEN ELLYN Seller $3.00/$1000.00 535 Duane SI.(630)469-5000 WATER,SEWER,PARKING (Oupage)(PAYMENTOF TAX Glen Ellyn,IL 60137 Cashier's Dept.TICKETS AND OTHER SUMS MAY BE WAIVED,DUE MUST BE PAID;SALES BUT STAMP CONTRACT OR DEEDREQUIRED)REQUIRED;HAS LOCAL FORM GLENDALE HEIGHTS Seller $3.00/$1000.00 300 E.Fullerton (630)260-6000 WATER AND SEWER BILLS (Oupage)Glendale Heights,IL X:333 MUST BE PAID;HAS LOCAL 60139 FORM;$25 FEE FOR EXEMPT STAMP;COpy OF DEED AND DECLARATION REQUIRED GLENWOOD Seller $5.00/$1000.00 1 Asselborn Way (708)753-2400 OCCUPANCY INSPECTION (Cook)Glenwood,IL 60425 REQUIRED ($35.00);WATER BILL MUST BE PAID;HAS LOCAL FORM;COpy OF CONTRACT REQUIRED;NO PERSONAL CHECKS HANOVER PARK Seller $1.50/$500.00 2121 W.Lake St.(630)-372-4200 SUMS DUE MUST BE PAID; (Cook)Hanover Park,IL 60103 HAS LOCAL FORM;$10 FEE (Oupage)FOR EXEMPT STAMP HARVEY Split Equally $4.00/$1000.00 15320 Broadway (708)210-5300 WATER BILL MUST BE PAID; (Cook)plus $45.00 Harvey,IL 60426 Planning Dept.INSPECTION REQUIRED; Buyer's Expense COpy OF DEED REQUIRED; for Administrative CHARGE FOR EXEMPT Processing Fee STAMP;HAS LOCAL FORM HARWOOD HEIGHTS Buyer $10.00/$1000.00 7343 W.Lawrence Ave.(708)867-7200 WATER BILL MUST BE PAID; (Cook)Harwood Heights,IL INSPECTION REQUIRED ($50); 60706 HAS LOCAL FORM;DEED AND ILLINOIS DECLARATION REQUIRED;$50 FEE FOR EXEMPT STAMP HIGHLAND PARK Seller $5.00/$1000.00 1707 SI.Johns Ave.(847)432-0800 WATER BILL MUST BE PAID; (Lake)Highland Park,IL 60035 Finance Dept.ORIGINAL DEED REQUIRED FOR EXEMPT ONLY;HAS LOCAL FORM;NO PERSONAL CHECKS NOTE:While every effort has been made to ensure the accuracy of this chart,the information contained herein is subject to change at any time. The appropriate county or municipality should be contacted for the most current information and requirements.This list is updated twice a year,in February and August.For the most recent on-line listing,go to http://www.cmetro.ctic.com. Page 6 of 10 47 ~CHICAGO TITLE INSURANCE COMPANY TRANSFER TAXES -CHICAGO METROPOLITAN AREA As of August 2,2002 TAXING PRIMARY AMOUNT OF CONTACT TELEPHONE COMMENTS DISTRICT LIABILITY TAX HIGHWOOD $5.00/$1000.00 17 Highwood Ave.(847)432-1924 THE TRANSFER FEE IS (Lake)Highwood,IL 60040 APPLICABLE FOR TOWN OF FORT SHERIDAN SUBDIVISION;HAS LOCAL FORM;COpy OF DEED REQUIRED,NO PERSONAL CHECKS HILLSIDE Buyer $3.75/$500.00 30 N.Wolf Road (708)449-6450 FINAL WATER READING AND (Cook)Hiliside,IL 60162 INSPECTION REQUIRED ($20); ORIGINAL ILLINOIS DECLARATION REQUIRED; HAS LOCAL FORM HOFFMAN ESTATES Seller $3.00/$1000.00 1900 Hassell Rd.(847)882-9100 WATER BILL MUST BE PAID; (Cook)Hoffman Estates,IL HAS LOCAL FORM;ILLINOIS 60195 DECLARATION REQUIRED;$10 FEE AND COpy OF DEED FOR EXEMPT STAMP JOLIET Seller $3.00/$1000.00 150 W.Jefferson (815)724-3902 RESIDENTIAL TRANSFER (Kendall)Joliet,IL 60432 INFORM A nON AND (Will)DISCLOSURE FORM REQUIRED BEFORE CONTRACT ENTERED INTO IF RESIDENTIAL (SINGLE FAMILY,CONDOMINIUM OR TOWNHOME);SIGNED FORM REQUIRED FOR PURCHASE OF STAMPS;SUMS DUE MUST BE PAID;FINAL WATER READING;ORIGINAL DEED REQUIRED;HAS LOCAL FORMS LINCOLNSHIRE Buyer $3.00/$1000.00 1 Olde Halfday Road (847)883-8600 WATER BILL MUST BE PAID; (Lake)Lincolnshire,IL 60069 COpy OF ILLINOIS DECLARATION REQUIRED Klein,Thorpe &Jenkins (312)984-6400 20 N.Wacker Dr.#1660 Chicago,IL 60606 MAYWOOD Seller $4.00/$1000.00 40 E.Madison Plaza (708)450-4405 WATER BILL MUST BE PAID; (Cook)Maywood,IL 60153 Clerk's Office INSPECTION AND ORIGINAL DEED REQUIRED;HAS LOCAL FORM MCCOOK Seller $5.00/$1000.00 5000 Glencoe Ave.(708)447-9030 WATER BILL MUST BE PAID; (Cook)(Minimum of McCook,IL 60525 CHARGE FOR SOME $100.00)EXEMPTIONS;APPLICABLE TO SOME LEASEHOLDS;HAS LOCAL FORM;ORIGINAL DEED;RESIDENTIAL BUILDING INSPECTION NOTE:While every effort has been made to ensure the accuracy of this chart,the information contained herein is subject to change at any time. The appropriate county or municipality should be contacted for the most current information and requirements.This list is updated twice a year,in February and August.For the most recent on-line listing,go to http://www.cmetro.ctic.com. Page 7 of 10 48 ~CHICAGO TITLE INSURANCE COMPANY TRANSFER TAXES -CHICAGO METROPOLITAN AREA As of August 2,2002 TAXING PRIMARY AMOUNT OF CONTACT TELEPHONE COMMENTS DISTRICT LIABILITY TAX MELROSE PARK None 1000 N.25thSt.708-343-4000 VILLAGE INSPECTION (Cook)Melrose Park,IL 60160 x:28 REQUIRED;FEES:$75.00 AND UP;ALLOW 2 WEEKS METTAWA Buyer $5.00/$1000.00 1000 AIIanson Road (847)949-4015 ORIGINAL DEED OR (Lake)Mundelein,IL 60060 FACSIMILE ABI REQUIRED; HAS LOCAL FORM MORTON GROVE Seller $3.00/$1000.00 6101 Capulina St.(847)965-4100 WATER AND SEWER BILLS (Cook)Morton Grove,IL 60053 MUST BE PAID;HAS LOCAL FORM;COpy OF ILLINOIS DECLARATION AND SALES CONTRACT REQUIRED;NO PERSONAL CHECKS; WARRANTY DEED MOUNT PROSPECT Buyer $3.00/$1000.00 100 S.Emerson (847)392-6000 WATER AND SEWER BILLS (Cook)Mt.Prospect,IL 60056 MUST BE PAID;VIOLATIONS OF PROPERTY MAINTENANCE Pedersen &Houpt (312)641-6888 CODE MUST BE RESOLVED; 161 N.Clark,#3100 HAS LOCAL FORM,COpy OF Chicago,IL 60601 ILLINOIS DECLARATION REQUIRED NAPERVILLE Buyer $1.50/$500.00 400 S.Eagle St.(630)420-6059 HAS LOCAL FORM; (DuPage)P.O.Box 3020 CERTIFICATE REQUIRED FOR (Will)Naperville,IL 60566 EXEMPTION;IF NON- RESIDENTIAL,CITY REQUIRES ALL UTILITY BILLS TO BE PAID (INCLUDING A FINAL PRO- RATED BILL);COpy OF CONTRACT NILES Buyer $3.00/$1000.00 1000 Civic Center Dr.(847)588-8000 WATER BILL MUST BE PAID; (Cook)Niles,IL 60714 INSPECTION REQUIRED;REAL ESTATE CONTRACT REQUIRED;HAS LOCAL FORM NORRIDGE 4000 N.Alcott (708)453-0800 $25 FEE AND INSPECTION (Cook)Norridge,IL 60706 REQUIRED BEFORE 'TRANSFER CERTIFICATE" MAY ISSUE NORTH CHICAGO Buyer $5.00/$1000.00 1850 Lewis Ave.(847)596-8625 WATER BILL MUST BE PAID; (Lake)North Chicago,IL 60064 CERTIFICATE FROM BUILDING COMMISSIONER REQUIRED; COpy OF CONTRACT REQUIRED;HAS LOCAL FORM; NO PERSONAL CHECKS OAK LAWN Seller $5.00/$1000.00 9446 Raymond (708)499-7761 WATER BILL MUST BE PAID; (Cook)Oak Lawn,IL 60453 Finance Dept.HAS LOCAL FORM;NO Klein,Thorpe &Jenkins (312)984-6400 PERSONAL CHECKS 20 N.Wacker Dr.#1660 Chicago,IL 60606 NOTE:While every effort has been made to ensure the accuracy of this chart,the information contained herein is subject to change at any time. The appropriate county or municipality should be contacted for the most current information and requirements.This list is updated twice a year,in February and August.For the most recent on-line listing,go to http://www.cmetro.ctic.com. 49 Page 8 of 10 ~CHICAGO TITLE INSURANCE COMPANY TRANSFER TAXES -CHICAGO METROPOLITAN AREA As of August 2,2002 TAXING PRIMARY AMOUNT OF CONTACT TELEPHONE COMMENTS DISTRICT LIABILITY TAX OAK PARK Seller $8.00/$1000.00 123 Madison St.(708)358-5675 FINAL WATER AND SEWER (Cook)Oak Park,IL 60302 Vernell READING;INSPECTION Henderson REQUIRED IF 4+UNITS;HAS LOCAL FORM;COpy OF CONTRACT OR ILLINOIS DECLARATION REQUIRED PARK FOREST Seller $5.00/$1000.00 350 Victory Drive (708)748-1112 SUMS DUE MUST BE PAID; (Cook)Park Forest,IL 60466 INSPECTION REQUIRED;HAS (Will)LOCAL FORM;$15 FEE FOR EXEMPTIONS PARK RIDGE Seller $2.00/$1000.00 505 Butler Place (847)318-5289 WATER BILL MUST BE PAID; (Cook)Park Ridge,IL 60068 ZONING INSPECTION REQUIRED;HAS LOCAL FORM POSEN None 2440 W.Walter Zimny (708)385-0139 ORDINANCE REQUIRES (Cook)Drive NOTICE TO VILLAGE CLERK Posen,IL 60469 OF INTENT TO SELL ANY RESIDENTIAL PROPERTY, VILLAGE INSPECTION AND CERTIFICATE OF COMPLIANCE RIVER FOREST Seller $0.50/$1000.00 400 Park Avenue (708)366-8500 WATER READING REQUIRED; (Cook)River Forest,IL 60305 INSPECTION REQUIRED;HAS LOCAL FORM;ZONING INSPECTION RIVER GROVE Seller $50.00/trans.If 2621 N.Thatcher Ave.(708)453-8000 WATER BILL AND OTHER (Cook)single family;River Grove,IL 60171 Building Dept.OBLIGATIONS MUST BE PAID; $25.00 plus COpy OF DEED REQUIRED $25.00 for each unit if apt.bldg.; $100.00 other properties ROLLING MEADOWS Seller $3.00/$1000.00 3600 Kirchoff (847)394-8500 WATER AND SEWER BILLS (Cook)Rolling Meadows,IL MUST BE PAID;COpy OF 60008 DEED AND ILLINOIS DECLARATION REQUIRED; HAS LOCAL FORM;FEE FOR EXEMPT STAMP SCHAUMBURG Seller $1.00/$1000.00 101 Schaumburg Ct.(847)895-4500 WATER BILL MUST BE PAID; (Cook)Schaumburg,IL 60193 COpy OF ILLINOIS (Oupage)DECLARATION REQUIRED, HAS LOCAL FORM;$10 FEE FOR EXEMPT STAMP SKOKIE Seller $3.00/$1000.00 51270akton (847)673-0500 WATER BILL MUST BE PAID; (Cook)Skokie,IL 60077 HAS LOCAL FORM;$15 FEE FOR EXEMPT STAMP Elaine Jacobson (312)263-7377 33 N.LaSalle,#2131 Chicago,IL 60602 NOTE:While every effort has been made to ensure the accuracy of this chart,the information contained herein is subject to change at any time. The appropriate county or municipality should be contacted for the most current information and requirements.This list is updated twice a year,in February and August.For the most recent on-line listing,go to http://www.cmetro.ctic.com. 50 Page 9 of 10 ~CHICAGO TITLE INSURANCE COMPANY TRANSFER TAXES -CHICAGO METROPOLITAN AREA As of August 2,2002 TAXING PRIMARY AMOUNT OF CONTACT TELEPHONE COMMENTS DISTRICT LIABILITY TAX STICKNEY Seller $5.00/$1000.00 6533 W.Pershing Rd.(708)749-4400 FINAL WATER READING; (Cook)Stickney,IL ORIGINAL DEED AND STATE 60402-4018 AND COUNTY DECLARATIONS AND COpy OF CONTRACT REQUIRED;HAS LOCAL FORM; NO PERSONAL CHECKS;$25 FEE FOR EXEMPT STAMP STONE PARK Seller $2.00/$500.00 1629 N.Mannheim (708)345-5550 FINAL WATER READING; (Cook)Stone Park,IL 60165 HOUSING INSPECTION REQUIRED ($50 PER RESIDENCE);ILLINOIS DECLARATION FORM REQUIRED STREAMWOOD Seller $3.00/$1000.00 301 E.Irving Park (630)837-0200 WATER BILL MUST BE PAID; (Cook)Streamwood,IL 60107 Finance Dept.HAS LOCAL FORM;COpy OF ILLINOIS DECLARATION REQUIRED;$10 FEE FOR EXEMPT STAMP UNIVERSITY PARK Seller $1.00/$1000.00 698 Burnham Drive (708)534-6451 ALL SUMS DUE MUST BE PAID; (Cook)University Park,IL INSPECTION REQUIRED ($250, (Will)60466 NO PERSONAL CHECKS);HAS LOCAL FORM WESTCHESTER Seller $50.00/trans.10300 Roosevelt Road (708)345-0020 FINAL WATER READING; (Cook)Westchester,IL 60154 $75.00 HOME INSPECTION; ORIGINAL DEED REQUIRED; STAMP,ALSO REQUIRED BY THE RECORDER'S OFFICE TO RECORD DEED WHEATON Buyer $2.50/$1000.00 303 W.Wesley (630)260-2027 WATER AND BILL MUST BE (DuPage)Wheaton,IL 60187 PAID;COpy OF CONTRACT OR STATE DECLARATION REQUIRED;HAS LOCAL FORM WILMETTE Buyer $3.00/$1000.00 1200 Wilmette Ave.(847)251-2700 WATER BILL AND OTHER (Cook)Wilmette,lL 60091 X:7610 INVOICES MUST BE PAID;HAS LOCAL FORM WOODRIDGE Seller $2.50/$1000.00 5 Plaza Drive (630)852-7000 WATER READING REQUIRED; (DuPage)Woodridge,IL 60517 $75 OR AVERAGE OF LAST 2 (Will)BILLS DEPOSIT TOWARDS FINAL WATER BILL;DEED AND STATE DECLARATION REQUIRED;HAS LOCAL FORM WORTH None 7112W.111thSt.(708)448-1181 NO FEE;NEED CERTIFICATE (Cook)Worth,IL 60482 OF PAYMENT FOR WATER AND SEWER -$20.00 FEE NOTE:While every effort has been made to ensure the accuracy of this chart,the information contained herein is subject to change at any time. The appropriate county or municipality should be contacted for the most current information and requirements.This list is updated twice a year,in February and August.For the most recent on-line listing,go to http://www.cmetro.ctic.com. Page 10 of 10 51 @ CHICAGO TITLE INSURANCE COMPANY TRANSFER TAXES -CHICAGO METROPOLITAN AREA As of August 2,2002 TAXING PRIMARY AMOUNT OF CONTACT TELEPHONE COMMENTS DISTRICT LIABILITY TAX STA TE ILLINOIS Either party/$0.50/$500.00 County Recorder's Office (see below)SEE 35 ILCS 200/31-1 ET SEQ. Seller customary (see below) COUNTIES COOK Seller $0.25/$500.00 Cook County Recorder (312)603-5050 HAS ITS OWN DECLARATION 118 N.Clark St.,#120 FORM Chicago,IL 60602 DEKALB Either party/$0.25/$500.00 DeKalb County Recorder (815)895-7156 USE STATE DECLARATION Seller customary 110 E.Sycamore St.FORM Sycamore,IL 60178 DUPAGE Either party/$0.25/$500.00 DuPage County Recorder (630)682-7200 USE STATE DECLARATION Seller customary 421 N.County Farm Road FORM Wheaton,IL 60187 KANE Either party/$0.25/$500.00 Kane County Recorder (630)232-5935 USE STATE DECLARATION Seller customary 719 S.Batavia Ave.Bldg C FORM Geneva,IL 60134 KENDALL Either party/$0.25/$500.00 Kendall County Recorder (630)553-4112 USE STATE DECLARATION Seller customary 111 W.Fox St.FORM Yorkville,IL 60560 LAKE Either party/$0.25/$500.00 Lake County Recorder (847)360-6673 USE STATE DECLARATION Seller customary 18 N.County St.FORM Waukegan,IL 60085 MCHENRY Either party/$0.25/$500.00 McHenry County Recorder (815)334-4110 USE STATE DECLARATION Seller customary 2200 N.Seminary Ave.(815)338-2040 FORM Woodstock,lL 60098 x:115 ROCKFORD Either party/$1.50/$1000.00 Rockford County Recorder 815-987-3100 USE STATE DECLARATION Seller customary 404 Elm St.FORM Rockford,IL 61101 WILL Either party/$0.25/$500.00 Will County Recorder (815)740-4637 USE STATE DECLARATION Seller customary 58 E.Clinton FORM Suite 100 Joliet,IL 60432 NOTE:While every effort has been made to ensure the accuracy of this chart,the information contained herein is subject to change at any time. The appropriate county or municipality should be contacted for the most current information and requirements.This list is updated twice a year,in February and August.For the most recent on-line listing,go to http://www.cmetro.ctic.com. Page 1 of 10 52 Appendix G Sales Tax Assumptions and Calculations The second table on page 9 of the report,which contains estimates of the percentage of sales tax paid by Galena residents versus that paid by visitors to Galena,relied on the calculations and assumptions shown here: 1. 2. 3. The Report of Sales Tax Receipts by Standard Industrial Classification for the liability periods of January 01.2002 through December 31.2002 which were collected in February 01.2002 through January 31.2003 shows that Galena's total 1%Municipal Sales Tax collected was $753,449.92 or $753,450 (rounding to the nearest 10).This amount includes the general sales tax collected AND the 1%collected on "food,drugs and medical appliances".Home rule sales taxes would only apply to the general sales tax items. The Galena Municipal Tax total MINUS the 1%"food,drugs and medical appliances"was calculated by dividing the State's 5%total sales tax (which does NOT include "food,drugs and medical appliances")by 5 ($3,140,666.08/5=$628,133.22).This means that Galena collected 1%Sales Tax of $628,130 (rounding to the nearest ten)and 1%tax on "food,drugs and medical appliances"of $125,316.70,or $125,320 ($628,130 +$125,320 =$753,450). The $483,130 figure shown in the second table on page 9 for "Sales Tax Revenue Collected" was calculated by subtracting the $145,000 dedicated to the TIF District from the $628,1301 % Municipal Sales Tax ($628,130 -$145,000 =$483,130). An estimate of the percentages of 1%sales tax paid by Galena residents and that paid by visitors was looked at in two ways,and the most conservative estimate was used in the table: a.A comparison was made between the per capita amount of 1%municipal sales tax collected within the state as a whole ($1,310,495,467.89/2000 state municipal population of 10,749,236 =$121.92 per person)versus that collected within Galena ($753,449.92/2000 pop.3,460 =$217.76 per person).Galena collected $95.84 more per person than the state's municipalities as a whole did.Assuming that the additional revenue above the state's municipal per capita rate was generated by visitors to Galena, one can say that $331,606.40 ($95.84/person x 3,460 people =$331,606.40)or 44%of the 1%sales tax (including that paid on "food,drugs and medical appliances")was paid by visitors,while 56%was paid by Galena residents. b.Another approach involves comparing Galena with a community of similar size that does not have a tourism economy.The City of Fulton (in Whiteside County)has a population of 3,881.Fulton collected $212,664.44 from the 1%Municipal Sales Tax for a total of $54.80 per capita.Galena collected $162.96 more per capita than Fulton did ($217.76 -$54.80 =$162.%).Assuming that the additional revenue above Fulton's per capita rate was generated by visitors to Galena,one can say that $563,841.60 ($162.%/person x 3,460 people =$563,841.60)or 75%of the 1%sales tax (including that paid on "food,drugs and medical appliances")was paid by visitors,while 25%was paid by Galena residents. 40 The table on page 13 of the report,which contains estimates of the percentage of the "Drinking and Eating Places"portion of the sales tax paid by Galena residents versus that paid by visitors to Galena, relied on the calculations and assumptions shown here: 1.The Report of Sales Tax Receipts by Standard Industrial Classification for the liability periods of January 01.2002 through December 31.2002 which were collected in February 01.2002 through January 31.2003 shows that Galena's total 1%Municipal Sales Tax collected by businesses in the category "Drinking and Eating Places"was $136,992.39. 2.An estimate of the percentages of "Drinking and Eating Places"sales tax paid by Galena residents and that paid by visitors was looked at in two ways,and the most conservative estimate was used in the table: a.A comparison was made between the per capita amount of "Drinking and Eating Places" municipal sales tax collected within the state's municipalities as a whole ($132,110,390.71/2000 state municipal population of 10,749,236 =$12.29 per person) versus that collected within Galena ($136,992.39/2000 pop.3,460 =$39.59 per person). Galena collected $27.30 more per person than the state's municipalities as a whole did. Assuming that the additional revenue above the state's per capita rate was generated by visitors to Galena,one can say that $94,458 ($27.30/person x 3,460 people =$94,458)or 69%of the 1%"Drinking and Eating Places"sales tax was paid by visitors while 31 %was paid by Galena residents. b.Another approach involves comparing Galena with a community of similar size that does not have a tourism economy.The City of Fulton (in Whiteside County)has a population of 3,881.Fulton collected $13,147.10 from the 1%"Drinking and Eating Places"Municipal Sales Tax for a total of $3.39 per capita.Galena collected $36.20 more per capita than Fulton did ($39.59 -$3.39 =$36.20).Assuming that the additional revenue above Fulton's per capita rate was generated by visitors to Galena,one can say that $125,252 ($36.20/person x 3,460 people =$125,252)or 91 %of the 1%"Drinking and Eating Places" sales tax was paid by visitors,while 9%was paid by Galena residents. 41 1.Abby's High Street 2.Abe's Spring Street 3.Abigail's Honeymoon Cottage 4.Aldrich Guest House 5.Allens'Bedford Guest House 6.Allens'Ryan Mansion 7.Annie Wiggins Guest House 8.Anna's Snoop Sister's Inn 9.A very Guest House 10.Best Western Quiet House 11.Mars Avenue Guest House 12.Briar Wreath Guest House 13.Captain Gear Guest House 14.Captain Harris Guest House 15.Carry's Vintage Inn 16.Cloran Mansian Guest House 17.Country Inn &Suites 18.DeSoto Hotel 19.DeZoya Guest House 20.Fanners Guest House 21.Felt Manor , 22.Gallery Guest ~:,v.,te.,. 23.Grandview 24.Green Briar 42 25.HeImann 26.Irish Cottage Hotel 27.John Henry Guest House 28.Logan House 29.Main Street Inn 30.Palace Campground 31.Park A venue Guest House 32.Queen Anne Guest House 33.Renaissance Suites 34.Steamboat House 35.Stillman Inn 36.Stoney Creek 37.Triangle Motel 38.Victorian Mansion 39.Victorian Pines Appendix H Galena Properties Paying Hotel Motel Tax 1 WHAT IS “HOME RULE”? Under the 1970 Illinois Constitution, Home Rule shifts decision making from the state level (Springfield) to the local level (Lake Forest) enabling communities to find local solutions to local problems. Home Rule communities are granted a broad range of powers for the local good unless exempted by the State. Often a Home Rule community is exempted from meeting requirements mandated by state legislation. HOW DOES A COMMUNITY BECOME HOME RULE? Municipalities with populations over 25,000 are automatically granted Home Rule status, while smaller communities can put the question on a ballot and let voters decide. The majority (over 70%) of Illinois’ 12.5 million citizens live in Home Rule communities. Among Illinois communities having Home Rule, 55% attained Home Rule status by voter approval of a Home Rule referendum, such as the one on the November 2, 2004 ballot. No community has petitioned to revoke Home Rule status in the past 20 years. WHAT NEARBY COMMUNITIES ARE HOME RULE? Deerfield Gurnee Mettawa Skokie Evanston Highland Park Mundelein Waukegan Glenview Lincolnshire Northbrook Wilmette Currently, several other North Shore communities like Lake Forest are considering voter approval of Home Rule status. WHY IS LAKE FOREST CONSIDERING HOME RULE? If approved by the voters, Home Rule will provide the City with additional flexibility and local control for maintaining the character of our community. It would enhance the City’s ability to preserve the integrity of its zoning ordinances, to operate in a more cost-effective manner, and to have a more diversified and flexible revenue base that could reduce dependency on property taxes. WHAT ARE THE BENEFITS OF HOME RULE? The adoption of Home Rule would provide Lake Forest greater protection from state mandates and the ability to solve problems at a local level. Specifically, major benefits frequently associated with Home Rule are threefold: Maintaining Community Character Home Rule would mean that the State of Illinois cannot intercede as a super zoning authority. The City would retain local control over zoning issues instead of allowing petitioners to go to the State for final decisions on such things as affordable housing, day care, etc. Petitions would come directly to the City and go through the local public hearing process for a decision. This local process gives residents the opportunity HOME RULE QUESTIONS & ANSWERS 2 to review petitions that directly impact their property. Lake Forest would have direct control over important issues that impact property values and community character. Increased Financial Flexibility Lake Forest’s long-term financial stability is being impacted by decreasing revenues (tax cap limitation and a reduction in state revenues, development fees and sales taxes) coupled with increasing expenses (higher insurance, pension and health care costs, aging infrastructure, and additional state mandates). Home Rule is not only a flexible tool that endorses local decision making; it enables sound long-term fiscal planning. Home Rule would provide Lake Forest with the flexibility to explore new funding sources, such as a licensing fee for service businesses (banks, landscapers, etc.), restaurant tax, real estate transfer tax, etc. Home Rule status would also allow the City to use the existing Hotel Tax revenue for infrastructure (streets, sewers, etc.) instead of limiting its use solely to tourism. Home Rule communities have more flexibility in regard to debt offerings often resulting in lower interest rates and a strengthened bond rating. Reduced Regulation from State Mandates Home Rule can afford Lake Forest greater protection against state control, such as the recently enacted Affordable Housing Act. Under that Act, Lake Forest could be required to increase its overall percentage of affordable housing to 10%, or approximately 330 new units. If Lake Forest were Home Rule, it could still support this important initiative but at a level that more appropriately addresses our community’s needs. State legislatures often impose unfunded mandates on local governments to provide certain services that fail to provide a revenue source to offset the cost of those services. WHAT ARE THE POTENTIAL DISADVANTAGES OF HOME RULE? Home Rule gives local government greater discretion to generate revenues through issuing bonds and increased taxes -- i.e., property and sales tax increases, restaurant tax, real estate transfer tax, etc. Home Rule permits greater local control over decision making without state oversight and without certain procedural limitations. WILL PROPERTY TAXES INCREASE UNDER HOME RULE? Based on the research of Professor James Banovetz, widely regarded as the foremost expert on Home Rule in Illinois, there is no evidence that Home Rule municipalities have higher or faster growing property taxes than comparable non-Home Rule municipalities. In fact, Home Rule status is often used to shift the tax burden from property taxes to other revenue sources, such as licensing fees, restaurant tax, real estate transfer tax, etc. This would diversify the revenue base and reduce the burden on property owners. Indeed, communities that have adopted Home Rule status have seen their property taxes increase at a lower rate than non-Home Rule communities. The City Council has recognized the concern of residents about increased taxing authority. In early August 2004, the City Council adopted an ordinance to continue to adhere to the property tax limitations commonly referred to as the “property tax cap.” The only exceptions to this limitation would be if an emergency or legal requirement dictates an increase or if the residents approved a referendum for an increase beyond that called for under tax cap legislation. Additionally, under a proposal before the City Council, if Home Rule authority is approved by the voters, any increase in tax rates would require two public meetings and a super-majority (two-thirds) vote of the City Council. 3 IF THE HOME RULE REFERENDUM IS APPROVED, DOES THAT MEAN THAT THE CITY WILL ADOPT A REAL ESTATE TRANSFER TAX? The real estate transfer tax is one alternative revenue source that could be considered by The City of Lake Forest if the voters approve the Home Rule referendum. Before the City could enact a real estate transfer tax, however, voters would have to approve it on a separate referendum in the future. HOW DOES HOME RULE AFFECT SCHOOL DISTRICT FUNDING? Home Rule has no effect on School Districts 115 or 67 as they are independent governmental and funding bodies. HOW DO RESIDENTS CONTROL THE USE OF HOME RULE? Voters can petition to revoke a community’s Home Rule status. (In Illinois, this has not occurred in the past 20 years.) Another safeguard for taxation and spending restraint is resident participation in City government and local elections. One-half of the City’s aldermen are up for election each year, the Mayor every two years. Lake Forest has a long-standing tradition of residents staying informed on local issues and communicating with local officials. If residents view the City Council as not fiscally prudent, residents can vote to change Council membership and leadership. Finally, the Aldermen and Mayor are also residents. They would be personally impacted by any Council action. IF THE HOME RULE REFERENDUM FAILS, HOW WILL IT AFFECT LAKE FOREST RESIDENTS? Lake Forest will be required to comply with all State mandates, including those that are not funded; some current mandates could impact community character, long-term finances and property values. Without the financial flexibility Home Rule provides, the City Council will continue to look for ways to contain costs to maintain a balanced budget and fund necessary capital expenditures. This would likely include reductions in personnel and equipment purchases; postponement/elimination of needed capital improvements (repairs to streets, sewers, parks, etc.); and/or modifications to user fees to fund service delivery costs (garbage collection, etc.). In all likelihood, additional borrowing for infrastructure improvements would be required. The issuance of additional bonds would result in higher property taxes. IF THE HOME RULE REFERENDUM IS APPROVED, HOW WILL IT AFFECT LAKE FOREST RESIDENTS? Lake Forest will not be required to comply with all State mandates (whether funded or not) but will have the ability to evaluate certain State requirements and decide what is appropriate for Lake Forest. The City Council will have the flexibility to explore a variety of alternative revenue sources to balance future budgets and fund needed infrastructure improvements. home rule/q & a final 9/7/04 4 LEARN MORE ABOUT HOME RULE Residents have an opportunity to learn more about Home Rule and to discuss its impact on community character with their Aldermen at these upcoming meetings: Ward 1: Thursday, September 23, 6:30-8:30 p.m., Sheridan School, 1360 N. Sheridan Road Ward 2: Wednesday, September 29, 6:30-8:30 p.m., Cherokee School, 475 E. Cherokee Road Ward 3: to be determined Ward 4: Tuesday, September 28, 6:30-8:30 p.m., Everett School, 1111 Everett School Road Public Forum: Wednesday, October 6, 6:30-8:30 p.m., location to be determined For updates on these meetings and additional information on Home Rule, go to the City’s website at www.cityoflakeforest.com and visit the “What’s New” section. MO S S AN D BL O O M B E R G , LT D . M e r g e d w i t h T r e s s l e r , S o d e r s t r o m , M a l o n e y & P r i e s s A t t o r n e y s an d C o u n s e l o r s at L a w Ba r r y L. M a s s St e v e n P. B l o o m b e r g Ge o r g e A. M a r c h e t t i Da v i d J. Fr e e m a n Ja m e s S. Bo a n Ja m e s P. Ar r i g o La r a A. An d e r s o n 30 5 W. B r i a r c l i f f Ro a d P. 0 . Bo x 11 5 8 B o l i n g b r o o k , IL 60 4 4 0 - 0 8 5 8 Te l e p h o n e (6 3 0 ) 7 5 9 - 0 8 0 0 Te l e c o p i e r (6 3 0 ) 7 5 9 - 8 5 0 4 w w w . t s m p . c o m H O M E R U L E — I T S H I S T O R Y A N D E F F E C T P r e s e n t a t i o n by B a r r y L. M o s s IL L I N O I S M U N I C I P A L L E A G U E 9 2 l A n n u a l C o n f e r e n c e Se p t e m b e r 22 - 2 5 20 0 5 Hi l t o n Ch i c a g o Ho t e l Ch i c a g o , Il l i n o i s M O S S A N D B L O O M B E R G , L T D . M e r g e d w i t h T r e s s l e r , S o d e r s t r o m , M a l o n e y & Pr i e s s A t t o r n e y s a n d C o u n s e l o r s a t L a w Ba r r y L. M o s s St e v e n P. Bl o o m b e r g Ge o r g e A. M a r c h e t t i Da v i d J. Fr e e m a n Ja m e s S. Bo a n Ja m e s P. A r r i g o La r a A. A n d e r s o n 30 5 W. Br i a r c l i f f Ro a d P . O . Bo x 11 5 8 Bo l i n g b r o o k , IL 60 4 4 0 - 0 8 5 8 Te l e p h o n e (6 3 0 ) 7 5 9 - 0 8 0 0 T e l e c o p i e r (6 3 0 ) 7 5 9 - 8 5 0 4 ww w . t s m p . c o m I. DI L L O N ’ S RU L E H O M E R U L E — I T S H I S T O R Y AN D EF F E C T A. Pr i o r to th e ad o p t i o n of th e 19 7 0 Il l i n o i s Co n s t i t u t i o n , th e po w e r s of mu n i c i p a l i t i e s we r e ci r c u m s c r i b e d by “D i l l o n ’ s Ru l e , ’ wh i c h st a t e s : It is a ge n e r a l an d un d i s p u t e d pr o p o s i t i o n of la w th a t a mu n i c i p a l co r p o r a t i o n po s s e s s e s an d ca n ex e r c i s e th e fo l l o w i n g po w e r s an d no t ot h e r s : Fi r s t , th o s e gr a n t e d in ex p r e s s wo r d s ; se c o n d , th o s e ne c e s s a r i l y or fa i r l y im p l i e d in or in c i d e n t to th e po w e r s ex p r e s s l y gr a n t e d ; th i r d , th o s e es s e n t i a l to th e ac c o m p l i s h m e n t of th e de c l a r e d ob j e c t s an d pu r p o s e s of th e co r p o r a t i o n . 1 Jo h n F. Di l l o n , MU N I C I P A L CO R P O R A T I O N S §2 3 7 , pp . 44 8 - 4 4 9 (5t h ed . 19 1 1 ) . Pe o p l e e. x re l . Ry a n v. Vi l l a g e o f Ha n o v e r Pa r / c , 31 1 Il l . A p p . 3 d 51 5 , 74 2 N. E . 2 d 13 2 , 24 3 Il l . D e c . 82 3 (1 9 9 9 ) . B. No n - h o m e ru l e un i t s st i l l op e r a t e un d e r th e re s t r i c t i o n s o f Di l l o n ’ s Ru l e . W i t h o u t st a t u t o r y au t h o r i t y to ac t , th e mu n i c i p a l i t y is fo r e c l o s e d fr o m ac t i n g at al l . C. Go v e r n m e n t a l po w e r s ar e na r r o w l y co n s t r u e d un d e r Di l l o n ’ s Ru l e , wi t h an y do u b t be i n g re s o l v e d ag a i n s t th e ex e r c i s e o f su c h po w e r . iv e s v. Ci t y o f Ch i c a g o , 30 Il l . 2 d 58 2 , 19 8 N. E . 2 d 51 8 (1 9 6 4 ) . D. Di l l o n ’ s Ru l e is ro o t e d in th e po p u l a r b e l i e f th a t lo c a l go v e r n m e n t a l le g i s l a t o r s ar e pr o n e to ab u s e th e i r po w e r to ta x . Pr i o r to th e 19 7 0 co n s t i t u t i o n , pr o p e r t y ta x li m i t a t i o n s ha d re a c h e d a po i n t at wh i c h th e y we r e so o v e r l a p p i n g an d co n f u s i n g th a t th e y we r e ba r e l y ca p a b l e of ju d i c i a l in t e r p r e t a t i o n , so m e t i m e s le a d i n g to im p l e m e n t a t i o n in an ar b i t r a r y an d ca p r i c i o u s fa s h i o n . In d e e d , Il l i n o i s st u d e n t s o f lo c a l go v e r n m e n t ro u t i n e l y at t r i b u t e Il l i n o i s ’ un u s u a l l y la r g e nu m b e r of lo c a l go v e r n m e n t s to th e ne e d to ev a d e st a t u t o r y re s t r i c t i o n s on m u n i c i p a l ta x i n g po w e r s so th a t se r v i c e s de m a n d e d by th e pu b l i c co u l d be p r o v i d e d . Ba n o v e t z , “I l l i n o i s Ho m e Ru l e : A Ca s e St u d y in Fi s c a l Re s p o n s i b i l i t y , ” J o u r n a l o f R e g i o n a l A n a l y s i s an d Po l i c y , 32 , p. 79 (2 0 0 2 ) . E. D e s p i t e th e st a t e ’ s hi s t o r y o f lo c a l go v e r n m e n t di s t r u s t , es p e c i a l l y fe a r s o f u n b r i d l e d p r o p e r t y ta x in c r e a s e s , ho m e ru l e ef f o r t s ul t i m a t e l y pr o v e d su c c e s s f u l w h e n v o t e r s ap p r o v e d th e 19 7 0 Il l i n o i s Co n s t i t u t i o n . Th a t co n s t i t u t i o n p r o v i d e d Il l i n o i s ci t i e s an d vi l l a g e s wi t h an op t i o n a l ho m e ru l e sy s t e m th a t Wi l l i a m N. Ca s s e l l a of th e N a t i o n a l Ci v i c Le a g u e ha s ca l l e d “t h e mo s t ad v a n c e d fo r m [o f go v e r n m e n t ] as fa r as a fl e x i b l e po w e r sy s t e m is co n c e r n e d . ” Ba n o v e t z , su p r a . II . C O N S T I T U T I O N A L H O M E RU L E PO W E R S A. A r t i c l e VI I , §6 ( a ) o f th e 19 7 0 Il l i n o i s C o n s t i t u t i o n pr o v i d e s as fo l l o w s : (a ) A Co u n t y wh i c h ha s a ch i e f ex e c u t i v e of f i c e r e l e c t e d by th e el e c t o r s o f th e co u n t y an d an y mu n i c i p a l i t y w h i c h ha s a p o p u l a t i o n o f mo r e th a n 2 5 , 0 0 0 ar e ho m e ru l e un i t s . Ot h e r m u n i c i p a l i t i e s ma y el e c t by re f e r e n d u m to be c o m e ho m e ru l e un i t s . Ex c e p t as li m i t e d by th i s Se c t i o n , a h o m e ru l e un i t ma y ex e r c i s e an y p o w e r an d pe r f o r m an y fu n c t i o n p e r t a i n i n g to it s g o v e r n m e n t an d af f a i r s in c l u d i n g , bu t no t li m i t e d to th e po w e r to re g u l a t e fo r th e pr o t e c t i o n o f th e p u b l i c he a l t h , sa f e t y , mo r a l s an d we l f a r e ; to li c e n s e ; to ta x ; an d to in c u r de b t . B. Th i s is th e ba s i c g r a n t of co n s t i t u t i o n a l ho m e ru l e po w e r s . It ex p r e s s l y st a t e s th a t a ho m e ru l e un i t m a y ex e r c i s e an y po w e r pe r t a i n i n g to it s go v e r n m e n t an d af f a i r s . 2 M o r e o v e r , Se c t i o n 6( m ) st a t e s th a t , “P o w e r s an d fu n c t i o n s of ho m e ru l e un i t s sh a l l be li b e r a l l y co n s t r u e d . ” Th i s la n g u a g e wa s in t e n d e d to re d u c e th e li k e l i h o o d of n a r r o w ju d i c i a l in t e r p r e t a t i o n s of ho m e ru l e po w e r s , wh i c h we r e in t e n d e d by th e dr a f t e r s to be ve r y ex p a n s i v e . C. In d e e d , th e dr a f t e r s of Ar t i c l e VI I , 6, of th e Il l i n o i s co n s t i t u t i o n cl e a r l y ex p r e s s e d th e i r in t e n t to re v e r s e th e tr a d i t i o n a l ap p l i c a t i o n of Di l l o n ’ s Ru l e . Du r i n g th e co u r s e of th e 19 7 0 co n s t i t u t i o n a l co n v e n t i o n , Jo h n Pa r k h u r s t , on e of th e dr a f t e r s , st a t e d , “S o we di d co m e to gr i p s wi t h Di l l o n ’ s Ru l e an d we di d tr y to tu r n it ar o u n d 18 0 de g r e e s [w i t h re s p e c t to ho m e ru l e un i t s . ] ” Se e R E C O R D OF PR O C E E D I N G S , SI X T H IL L I N O I S CO N S T I T U T I O N A L CO N V E N T I O N , p. 30 2 4 (1 9 7 2 ) . D. In ge n e r a l , th e co u r t s ha v e ad h e r e d to th e pr i n c i p l e th a t ho m e ru l e le g i s l a t i v e po w e r is to be in t e r p r e t e d ex p a n s i v e l y . Se e Ci t y o f Ev a n s t o n v. Cr e a t e , In c . , 85 11 1 . 2 d 10 1 , 42 1 N. E . 2 d 19 6 , 51 Il l . D e c . 68 8 (1 9 8 1 ) . Th e re v e r s a l of Di l l o n ’ s Ru l e , as ap p l i e d to ho m e ru l e un i t s , ha s be e n su b s t a n t i a t e d by a si g n i f i c a n t bo d y o f ca s e la w . Id . ; We b s t e r v. Ci t y o f Ch i c a g o , 13 2 Il l . A p p . 3 d 66 6 , 47 8 N. E . 2 d 44 6 , 88 II I . D e c . 13 1 (1 s t Di s t . 19 8 5 ) . Se e al s o Pe o p l e ex re t . B e r n a r d i v. Ci t y o f H i g h l a n d Pa r / c , 12 1 I1 1 . 2 d 1, 52 0 N. E . 2 d 31 6 , 11 7 Il l . D e c . 15 5 (1 9 8 8 ) , wh i c h re a f f i r m e d th e ab r o g a t i o n o f Di l l o n ’ s Ru l e wi t h re s p e c t to ho m e ru l e un i t s . II I . H O M E RU L E LE G I S L A T I V E AU T H O R I T Y . Wi t h th e ad v e n t of ho m e ru l e , th e le g a l an a l y s i s re g a r d i n g th e br e a d t h o f co r p o r a t e au t h o r i t i e s ’ le g i s l a t i v e au t h o r i t y mu s t be re v i s e d co m p l e t e l y . Th e ap p r o p r i a t e in q u i r y w i t h re s p e c t to ho m e ru l e le g i s l a t i o n is (a ) wh e t h e r th e or d i n a n c e re l a t e s to th e mu n i c i p a l i t y ’ s lo c a l go v e r n m e n t an d 3 af f a i r s an d ( b ) wh e t h e r th e ex e r c i s e of ho m e ru l e po w e r s ha s be e n su p e r s e d e d by ot h e r co n s t i t u t i o n a l pr o v i s i o n s or by ap p r o p r i a t e ac t i o n o f th e Ge n e r a l A s s e m b l y . Un l e s s so m e ty p e o f po s i t i v e pr o h i b i t i o n ex i s t s , th e co r p o r a t e au t h o r i t i e s of a ho m e ru l e un i t ha v e br o a d , di s c r e t i o n a r y po w e r s to en a c t le g i s l a t i o n . A. Ho m e ru l e un i t s ha v e al l th e po w e r s of a so v e r e i g n , li m i t e d on l y by th e co n s t i t u t i o n or by th e Ge n e r a l As s e m b l y in th e ma n n e r pr o v i d e d by th e c o n s t i t u t i o n . Co u r t s ca n in v a l i d a t e ho m e ru l e le g i s l a t i o n on l y on th e g r o u n d s th a t th e en a c t m e n t vi o l a t e s th e F e d e r a l or St a t e Co n s t i t u t i o n or vi o l a t e s a ma n d a t e im p o s e d by st a t e or fe d e r a l st a t u t e . Ci t y o f El g i n v. Co u n t y o f Co o k , 16 9 Il l . 2 d 53 , 66 0 N. E . 2 d 87 5 , 21 4 Il l . D e c . 16 8 (1 9 9 5 ) ; S t a h l v. Vi l l a g e o f Ho f f m a n Es t a t e s , 29 6 Il l . A p p . 3 d 55 0 , 69 4 N . E . 2 d 11 0 2 , 23 0 Il l . D e c . 82 4 (1 s t Di s t 19 9 8 ) . B. It sh o u l d be no t e d , ho w e v e r , th a t th e ac q u i s i t i o n o f ho m e ru l e au t h o r i t y do e s no t au t o m a t i c a l l y va l i d a t e pr e e x i s t i n g or d i n a n c e s . If an or d i n a n c e w a s en a c t e d be f o r e th e ac q u i s i t i o n of ho m e ru l e po w e r s , th e or d i n a n c e ’ s va l i d i t y is te s t e d un d e r th e mu n i c i p a l i t y ’ s pr i o r , no n - h o m e ru l e st a t u s . Ba n k o f El k Gr o v e v. Ci t y o f Jo l i e t , 17 1 Il l . A p p . 3 d 32 1 , 52 5 N. E . 2 d 56 9 , 12 1 Il l . D e c . 51 1 (3 d Di s t . 19 8 8 ) ; A p p l i c a t i o n o f Co u n t y C o l l e c t o r o f K a n e Co u n t y , 13 2 Il l . 2 d 64 , 54 7 N. E . 2 d 10 7 , 13 8 I l l . D e c . 13 8 (1 9 8 9 ) ( p r e ho m e ru l e or d i n a n c e re g a r d i n g or d i n a n c e pu b l i c a t i o n re q u i r e m e n t w a s bi n d i n g ) . A m u n i c i p a l i t y ne e d no t en a c t an or d i n a n c e to ex e c u t e it s ho m e ru l e p o w e r s . Be n e f i c i a l De v e l o p m e n t Co r p . v. Ci t y o f H i g h l a n d P a r k , 16 1 Il l . 2 d 32 1 , 64 1 N . E . 2 d 43 5 , 20 4 Il l . D e c . 21 1 (1 9 9 4 ) . C. Th e r e ar e ex p r e s s co n s t i t u t i o n a l li m i t a t i o n s un d e r Ar t i c l e VI I , S e c t i o n 6 th a t pr e c l u d e ho m e ru l e un i t s fr o m : 4 1. In c u r r i n g de b t in ex c e s s of 40 ye a r s 2. Ad o p t i n g or d i n a n c e s fo r th e pu n i s h m e n t of fe l o n i e s 3. Pr o v i d i n g fo r im p r i s o n m e n t of ov e r 6 mo n t h s 4. Li c e n s i n g fo r re v e n u e 5. Im p o s i n g ta x e s me a s u r e d by in c o m e or ea r n i n g s or up o n oc c u p a t i o n s 6. Pr o v i d i n g fo r it s of f i c e r s , th e i r ma n n e r of se l e c t i o n an d te r m s o f of f i c e ex c e p t as ap p r o v e d by re f e r e n d u m of ot h e r w i s e au t h o r i z e d by la w . IV . H O M E RU L E AN D LO C A L A F F A I R S Ho m e ru l e au t h o r i t y is ve r y br o a d , bu t th e r e ar e li m i t a t i o n s to it s ex e r c i s e . On e su c h li m i t a t i o n is th a t th e ho m e ru l e un i t ca n n o t le g i s l a t e wi t h re g a r d to ma t t e r s th a t ar e no t o f lo c a l co n c e r n . A. A ho m e ru l e un i t ’ s le g i s l a t i o n mu s t re l a t e to it s lo c a l af f a i r s or go v e r n m e n t . A ho m e ru l e un i t ’ s le g i s l a t i o n ca n re l a t e on l y to it s ow n le g i t i m a t e co n c e r n s , no t to th o s e of th e st a t e or na t i o n . Ci t y o f De s F l a m e s v. Ch i c a g o & No r t h We s t e r n Ry . , 65 Il l . 2 d 1, 35 7 N. E . 2 d 43 3 , 2 Il l . D e c . 26 6 (1 9 7 6 ) (r a i l r o a d no i s e re g u l a t i o n a m a t t e r o f st a t e w i d e , no t lo c a l , co n c e r n ) ; se e al s o Oa k P a r k Tr u s t & Sa v i n g s Ba n k v. Vi l l a g e o f Mt . Pr o s p e c t , 18 1 Il l . A p p . 3 d 10 , 53 6 N. E . 2 d 76 3 , 12 9 II l . D e c . 71 3 (1 s t Di s t . 19 8 9 ) (l i c e n s i n g of mu l t i f a m i l y dw e l l i n g un i t s is lo c a l co n c e r n ) ; Cr a m En t e r p r i s e s , In c . v. Mo u n d Ci t y , 18 9 I1 l . A p p . 3 d 13 0 , 54 4 N. E . 2 d 13 2 9 , 13 6 Il l . D e c . 55 4 (5 t h Di s t . 19 8 9 ) (v a c a t i o n of st r e e t s an d al l e y s is ma t t e r o f lo c a l co n c e r n ) ; Ka d z i e l a w s k i v. B o a r d o f F i r e & P o l i c e Co m m i s s i o n e r s , 19 4 Il l . A p p . 3 d 67 6 , 55 1 N. E . 2 d 33 1 , 14 1 Il l . D e c . 33 8 (1 s t Di s t . 19 9 0 ) (o r d i n a n c e cr e a t i n g im p o s i t i o n of fi n e s to di s c i p l i n e po l i c e an d fi r e em p l o y e e s ) ; Tr e t t e n e r o v. Ci v i l Se r v i c e Co m m i s s i o n o f Ci t y o f A u r o r a , 22 1 I1 l . A p p . 3 d 32 6 , 58 1 N. E . 2 d 85 7 , 16 3 Il l . D e c . 70 3 (2 n d Di s t . 19 9 1 ) (o r d i n a n c e de t e r m i n e s w h e n he a r i n g 5 be f o r e ci v i l se r v i c e co m m i s s i o n is wa r r a n t e d ) ; P a g e v. Ci t y o f Ch i c a g o , 29 11 l . A p p . 3 d 45 0 , 70 1 N. E . 2 d 21 8 , 23 3 Il l . D e c . 57 5 (1 9 9 8 ) (c i t y = s hu m a n ri g h t s or d i n a n c e ) . P r o p e r t y ta x le v i e s ar e ma t t e r s of lo c a l co n c e r n an d w i t h i n th e sc o p e of ho m e ru l e po w e r s . Tr u s t No . 11 5 v. Pe o p l e ex re l . Li t t l e , 32 8 Il l . A p p . 3 d 10 3 3 , 76 7 N. E . 2 d 93 3 , 26 3 Il l . D e c . 20 7 (2 0 0 2 ) ; Al p h a Ga m m a Rh o Al u m n i v. P e o p l e cx re L Bo t l a w , 32 2 Il l . A p p . 3 d 31 0 , 75 0 N. E . 2 d 28 2 , 25 5 Il l . D e c . 70 1 (2 0 0 1 ) . B. In K a l o d i m o s v. Vi l l a g e o f Mo r t o n Gr o v e , 10 3 Il 1 . 2 d 48 3 , 4 7 0 N. E . 2 d 26 6 , 83 Il l . D e c . 30 8 (1 9 8 4 ) , th e Su p r e m e Co u r t ad d r e s s e d th e is s u e of w h e t h e r a ho m e ru l e un i t ha d th e p o w e r to ba r th e po s s e s s i o n of ha n d g u n s . Th e co u r t ’ s an a l y s i s o f th e is s u e be g a n wi t h a d i s c u s s i o n of w h e t h e r th e ba n re l a t e d to th e vi l l a g e ’ s lo c a l p r o b l e m s . Th e co u r t fr a m e d th e ap p l i c a b l e le g a l te s t as fo l l o w s : W h e t h e r a p a r t i c u l a r pr o b l e m is of st a t e w i d e r a t h e r th a n lo c a l di m e n s i o n mu s t be de c i d e d no t on th e ba s i s of a s p e c i f i c fo r m u l a or li s t i n g se t fo r t h in th e Co n s t i t u t i o n bu t wi t h re g a r d fo r th e na t u r e an d ex t e n t o f th e pr o b l e m , th e un i t s of go v e r n m e n t w h i c h ha v e th e m o s t vi t a l in t e r e s t in it s so l u t i o n , an d th e ro l e tr a d i t i o n a l l y p l a y e d by lo c a l an d st a t e w i d e au t h o r i t i e s in de a l i n g wi t h it . 47 0 N. E . 2 d at 27 4 . Wh i l e re c o g n i z i n g th a t we a p o n s co n t r o l an d cr i m e p r e v e n t i o n we r e to so m e ex t e n t ma t t e r s o f st a t e w i d e co n c e r n , th e co u r t fo u n d th a t th e v i l l a g e ha d it s ow n ob v i o u s in t e r e s t in re d u c i n g th e po s s i b i l i t y of vi o l e n t cr i m e an d d o m e s t i c vi o l e n c e . Ha v i n g de t e r m i n e d th a t th e vi l l a g e ha d le g i s l a t e d wi t h i n an ar e a o f lo c a l co n c e r n , th e co u r t he l d th a t th e or d i n a n c e wa s wi t h i n th e sc o p e of it s ho m e ru l e p o w e r s . Ac c o r d , Ci t y o f C h i c a g o v. Ro m a n , 18 4 Il l . 2 d 50 4 , 70 5 N. E . 2 d 81 , 23 5 Il l . D e c . 46 8 (1 9 9 8 ) (h o m e ru l e or d i n a n c e m a n d a t i n g a mi n i m u m se n t e n c e o f 90 da y s = im p r i s o n m e n t w a s va l i d ) ; Ci t y o f C h a m p a i g n v. Si d e s , 34 9 Il l . A p p . 3 d 29 3 , 81 0 N . E . 2 d 28 7 , 28 4 Il l . D e c . 63 4 (2 0 0 4 ) (l o c a l pu b l i c in d e c e n c y or d i n a n c e up h e l d ) . 6 C. Th e c o u r t s ha v e he l d th a t ho m e ru l e un i t s ma y en a c t em i n e n t do m a i n or d i n a n c e s to e r a d i c a t e bl i g h t an d to st i m u l a t e ec o n o m i c de v e l o p m e n t in bu s i n e s s di s t r i c t s . Ci t y of W h e a t o n v. Sa n d b e r g , 21 5 I1 l . A p p . 3 d 22 0 , 57 4 N. E . 2 d . 69 7 , 15 8 Il l . D e c . 58 4 (2 d Di s t 19 9 1 ) ; Ci t y of Ca r b o n d a l e v. Ye h l i n g , 96 ll l . 2 d 49 5 , 45 1 N. E . 2 d 83 7 , 71 Il l . D e c . 68 3 (1 9 8 3 ) . D. H o w e v e r , di s c o n n e c t i o n of te r r i t o r y fr o m a mu n i c i p a l i t y is pr i m a r i l y a ma t t e r of st a t e w i d e co n c e r n an d th e r e f o r e no t wi t h i n th e sc o p e of ho m e ru l e po w e r s as a ma t t e r p e r t a i n i n g to “l o c a l go v e r n m e n t an d af f a i r s . ” La S a li e N a t i o n a l Tr u s t , NA . v. Vi l l a g e o f M e t t a w a , 24 9 Il l . A p p . 3 d 55 0 , 61 6 N. E . 2 d 12 9 7 , 18 6 I1 1 . D e c . 66 5 (2 d Di s t 19 9 3 ) ; JL R In v e s t m e n t s , In c . v. Vi l l a g e of B a r r i n g t o n Hi l l s , 35 5 Il l . A p p . 3 d 66 1 , 82 8 N. E . 2 d 11 9 3 , 29 3 Il l . D e c . 69 5 (2 0 0 5 ) ; Ci t y of Ch i c a g o v. Vi l l a g e o f El k Gr o v e Vi l l a g e , 31 4 Il l . A p p . 3 d 42 3 , 82 0 N. E . 2 d 11 5 8 , 29 0 ff l . D e c . 91 (2 0 0 4 ) . V. LI M I T A T I O N ON HO M E RU L E PO W E R / E X T R A T E R R I T O R I A L E F F E C T A. Wh e n a ho m e ru l e un i t ha s at t e m p t e d to ex e r c i s e it s so v e r e i g n t y in a m a n n e r th a t ha s a cl e a r ex t r a t e r r i t o r i a l im p a c t , th e ac t i o n us u a l l y ha s be e n st r u c k do w n by th e co u r t s . Ci t y o f D e s P l a i n e s v. Ch i c a g o & No r t h We s t e r n Ry . , 65 Il l . 2 d 1, 35 7 N. E . 2 d 43 3 , 2 Il l . D e c . 26 6 (1 9 7 6 ) (c i t y ’ s no i s e ab a t e m e n t or d i n a n c e ha d ex t r a t e r r i t o r i a l ef f e c t ) ; Co m m e r c i a l N a t i o n a l B a n k v. Ci t y o f Ch i c a g o , 89 Il l . 2 d 45 , 43 2 N. E . 2 d 22 7 , 59 Il l . D e c . 64 3 (1 9 8 2 ) (C i t y o f Ch i c a g o ’ s se r v i c e ta x or d i n a n c e he l d to be in c o m p a t i b l e wi t h te r r i t o r i a l li m i t a t i o n s pl a c e d on ho m e ru l e un i t s ) . B. Ob v i o u s l y , if a st a t e st a t u t e au t h o r i z e s ex t r a t e r r i t o r i a l le g i s l a t i o n , a ho m e ru l e un i t ca n us e th a t st a t u t o r y gr a n t o f po w e r . Ci t y o f C a r b o n d a l e v. Va n Na t t a , 61 Il l . 2 d 48 3 , 33 8 N. E . 2 d . 19 (1 9 7 5 ) (e x t r a t e r r i t o r i a l z o n i n g au t h o r i t y ) . In ad d i t i o n , a ho m e ru l e un i t ca n 7 p e r f o r m ex t r a t e r r i t o r i a l ac t s th a t ar e pr o p r i e t a r y , as di s t i n g u i s h e d fr o m go v e r n m e n t a l , in c h a r a c t e r . Pe o p l e re t . Ci t y o f Sa l e m v. Mc M a c k i n , 53 II l . 2 d 34 7 , 29 1 N . E . 2 d 80 7 (1 9 7 2 ) ; M a r s h a l l Fi e l d & Co . v. Vi l l a g e o f So u t h Ba r r i n g t o n , 92 Il l . A p p . 3 d 36 0 , 41 5 N . E . 2 d 12 7 7 , 47 Jl l . D e c . 96 4 (1 s t Di s t . 19 8 1 ) (i s s u a n c e of in d u s t r i a l re v e n u e bo n d s to fi n a n c e de v e l o p m e n t ou t s i d e m u n i c i p a l bo u n d a r i e s ) . VI . L I M I T A T I O N S ON HO M E RU L E P O W E R ; C O - E Q U A L BR A N C H O F G O V E R N M E N T A ho m e ru l e un i t ma y no t en a c t le g i s l a t i o n th a t wo u l d fr u s t r a t e or in h i b i t th e ex e r c i s e o f au t h o r i t y by ot h e r co e q u a l br a n c h e s o f go v e r n m e n t wi t h i n th e mu n i c i p a l bo u n d a r i e s . Th i s li m i t a t i o n is an o t h e r va r i a t i o n of th e “l o c a l go v e r n m e n t an d af f a i r s ” co n s t i t u t i o n a l re s t r i c t i o n . A On e o f th e fi r s t ca s e s to de a l wi t h th i s is s u e wa s Am p e r s a n d , In c . v. Fi n l e y , 61 Il l . 2 d 53 7 , 33 8 N. E . 2 d 15 (1 9 7 5 ) . Al t h o u g h th e ca s e in v o l v e d an or d i n a n c e o f a ho m e ru l e co u n t y , it s te a c h i n g s ar e eq u a l l y ap p l i c a b l e to ho m e ru l e m u n i c i p a l i t i e s . Th e co u n t y ha d p a s s e d an or d i n a n c e th a t im p o s e d a fi l i n g fe e on bo t h pl a i n t i f f s an d d e f e n d a n t s in al l ci v i l ca s e s . Th e fe e wa s to be co n t r i b u t e d to th e la w li b r a r y fu n d . Th e co u r t s t r u c k do w n th e or d i n a n c e , fi n d i n g th a t it in t e r f e r e d wi t h tr a d i t i o n a l ac c e s s o f li t i g a n t s to th e st a t e ’ s co u r t s an d wa s th e r e f o r e be y o n d th e po w e r s o f a ho m e ru l e un i t . B. Wi t h re s p e c t to ma t t e r s of ju d i c i a l re v i e w an d pr o c e d u r e in pa r t i c u l a r , ho m e ru l e un i t s ha v e no au t h o r i t y to re g u l a t e o r co n t r o l th e s e es s e n t i a l co u r t p r o c e s s e s . Se e P a p e r Su p p l y Co . v. Ci t y of Ch i c a g o , 57 Il l . 2 d 55 3 , 31 7 N. E . 2 d 3 (1 9 7 4 ) (c i t y ha d no au t h o r i t y to re q u i r e th a t re v i e w of m u n i c i p a l ad m i n i s t r a t i v e de c i s i o n s be m a d e un d e r Ad m i n i s t r a t i v e Re v i e w Ac t ) ; C i t y o f C a r b o n d a l e v. Ye h l i n g , 96 Il l . 2 d 49 5 , 45 1 N. E . 2 d 83 7 , 71 Il l . D e c . 68 3 (1 9 8 3 ) (o r d i n a n c e at t e m p t i n g to re g u l a t e e m i n e n t do m a i n pr o c e d u r e ) . A ho m e ru l e un i t ma y no t re q u i r e a co u r t to or d e r th e pa y m e n t of th e 8 mu n i c i p a l i t y ’ s at t o r n e y ’ s fe e s , ev e n wh e r e th e mu n i c i p a l i t y is th e pr e v a i l i n g pa r t y in th e li t i g a t i o n . Vi l l a g e of Gl e n i ’ i e w v. Zw i c k , 35 6 ll l . A p p . 3 d 63 0 , 82 6 N. E . 2 d 11 7 1 , 29 2 1I l . D e c . 73 5 (2 0 0 5 ) . C. If re g u l a t o r y au t h o r i t y ha s be e n gi v e n to an o t h e r br a n c h of th e st a t e or fe d e r a l go v e r n m e n t , it is mo r e li k e l y th a t th e re g u l a t e d ac t i v i t y wi l l be fo u n d to be no n - l o c a l in ch a r a c t e r . Pe o p l e cx re l . Li g n o u l v. Ci t y o f Ch i c a g o , 67 Il l . 2 d 48 0 , 36 8 N. E . 2 d 10 0 , 10 Il l . D e c . 61 4 (1 9 7 7 ) (c i t y ’ s or d i n a n c e th a t ef f e c t i v e l y al l o w e d br a n c h ba n k i n g wi t h i n ci t y ’ s bo u n d a r i e s he l d in v a l i d ) ; M e t r o p o l i t a n Sa n i t a r y D i s t r i c t v. Ci t y o f De s Fl a m e s , 63 Il l . 2 d 25 6 , 34 7 N. E . 2 d 71 6 (1 9 7 6 ) (o r d i n a n c e th a t at t e m p t e d to re g u l a t e co n s t r u c t i o n o f wa s t e w a t e r tr e a t m e n t pl a n t lo c a t e d in ci t y he l d in v a l i d ) ; Br i d g m a n v. Ko r z e n , 54 Il l . 2 d 74 , 29 5 N. E . 2 d 9 (1 9 7 2 ) (t a x co l l e c t i o n or d i n a n c e he l d in v a l i d ) ; Ci t y o f C h i c a g o v. B o a r d o f Tr u s t e e s of th e Un i v e r s i t y o f Il l i n o i s , 29 3 II l . A p p . 3 d 89 7 , 68 9 N. E . 2 d 12 5 , 22 8 Il l . D e c . 25 3 (1 s t Di s t . 19 9 7 ) (u n i v e r s i t y co u l d no t be re q u i r e d to co l l e c t an d re m i t pa r k i n g an d am u s e m e n t ta x e s to ci t y un d e r ho m e ru l e or d i n a n c e ) . D. Wh e r e st a t e ag e n c i e s ar e ac t i v e l y in v o l v e d in pe r f o r m i n g st a t u t o r y or re g u l a t o r y du t i e s th a t co u l d be im p a c t e d by th e ho m e ru l e or d i n a n c e , co u r t s ha v e no t be e n he s i t a n t to st r i k e do w n th e or d i n a n c e . 1. In Pe o p l e cx re l . B e r n a r d i v. Ci t y o f H i g h l a n d Pa r k , 12 1 1 1 1 . 2 d 1, 52 0 N . E . 2 d 31 6 , 1 1 7 Il l . D e c . 15 5 (1 9 8 8 ) , th e Su p r e m e Co u r t he l d th a t pr e v a i l i n g wa g e s fo r mu n i c i p a l co n s t r u c t i o n pr o j e c t s we r e a ma t t e r of st a t e w i d e co n c e r n su b j e c t to re g u l a t i o n by th e De p a r t m e n t o f La b o r , an d th e mu n i c i p a l i t y ’ s ac t i o n s w e r e be y o n d it s ho m e ru l e au t h o r i t y . 9 2. In Ki r w i n v. Pe o p l e s Ga s Li g h t & Co k e Co . , 17 3 1l l . A p p . 3 d 69 9 , 52 8 N. E . 2 d 20 1 , 12 3 Il l . D e c . 65 6 (1 s t Di s t . 19 8 8 ) th e co u r t he l d th a t ho m e ru l e m u n i c i p a l i t i e s la c k au t h o r i t y to re g u l a t e pu b l i c u t i l i t i e s th a t ar e un d e r ju r i s d i c t i o n of Il l i n o i s Co m m e r c e Co m m i s s i o n . Bu t se e Vi l l a g e o f Bo l i n g b r o o k v. Ci t i z e n s Ut i l i t i e s Co m p a n y o f Il l i n o i s , 15 8 Il l . 2 d 13 3 , 63 2 N. E . 2 d 10 0 0 , 19 8 Il l . D e c . 38 9 (1 9 9 4 ) (h o m e ru l e un i t ’ s an t i p o l l u t i o n or d i n a n c e s we r e en f o r c e a b l e ag a i n s t ut i l i t y re g u l a t e d by Il l i n o i s Co m m e r c e Co m m i s s i o n ) . 3. In Hu t c h c r a f i Va n Se r v i c e s In c . v. Ur b a n a H u m a n R e l a t i o n s Co m m i s s i o n , 10 4 Il l . A p p . 3 d 81 7 , 43 3 N. E . 2 d 32 9 , 60 Il l . D e c . 53 2 (4 t h D i s t . 19 8 2 ) , th e Ci t y en a c t e d an or d i n a n c e p r o h i b i t i n g di s c r i m i n a t i o n ag a i n s t p e r s o n s fo r a br o a d va r i e t y of re a s o n s . Th e or d i n a n c e wa s ch a l l e n g e d as b e i n g be y o n d th e sc o p e of th e Ci t y ’ s h o m e ru l e p o w e r s . In p a r t i c u l a r , th e p l a i n t i f f p o i n t e d to th e e x t e n s i v e b o d y o f st a t e an d fe d e r a l la w p r o h i b i t i n g d i s c r i m i n a t i o n an d th e p o w e r s o f re g u l a t o r y a g e n c i e s to e n f o r c e th o s e la w s . Th e e x i s t e n c e o f an i n d e p e n d e n t st a t e ag e n c y to e n f o r c e th e la w s r e g a r d i n g d i s c r i m i n a t i o n w a s fo u n d to be v e r y pe r s u a s i v e by th e co u r t . 43 3 N. E . 2 d at 33 3 - 3 3 4 . Th e co u r t th e r e f o r e he l d th a t th e Ci t y ’ s or d i n a n c e wa s “p r e e m p t e d ” by st a t e la w . C o m p a r e P a g e v. Ci t y o f Ch i c a g o , 29 9 I1 l . A p p . 3 d 45 0 , 70 1 N. E . 2 d 21 8 , 23 3 Il l . D e c . 57 5 (1 s t Di s t . 19 9 8 ) ; se e al s o Vi l l a g e o f Do / t o n re l . Wi n t e r v. CF X T r a n s p o r t a t i o n , In c . , 19 6 Il l . A p p . 3 d 56 4 , 55 4 N . E . 2 d 44 0 , 14 3 I1 1 . D e c . 50 5 (1 s t D i s t . 19 9 0 ) . 4. In Ci t y o f Jo l i e t v. Sn y d e r , 31 7 Il l . A p p . 3 d 9 4 0 , 74 1 N . E . 2 d 10 5 1 , 25 1 Il l . D e c . 87 3 (2 0 0 0 ) , th e co u r t he l d th a t th e ho u s i n g o f se x u a l l y da n g e r o u s p e r s o n s by a st a t e ag e n c y wa s no t a m a t t e r o f lo c a l co n c e r n . 10 5. Th e s e ca s e s ar e ex a m p l e s of th e te s t , as ar t i c u l a t e d by th e Su p r e m e Co u r t in Ka l o d i m o s v. Vi l l a g e o f Mo r t o n Gr o v e , 10 3 1l l . 2 d 48 3 , 47 0 N. E . 2 d 26 6 , 83 Il l . D e c . 30 8 (1 9 8 4 ) , th a t re q u i r e s th e co u r t to de t e r m i n e if a ho m e ru l e or d i n a n c e ha s ve n t u r e d to o fa r in t o ar e a s tr a d i t i o n a l l y re s e r v e d to ot h e r un i t s o f lo c a l , st a t e , or fe d e r a l go v e r n m e n t . In sh o r t , it ap p e a r s fr o m a re v i e w o f cu r r e n t pr e c e d e n t th a t a ho m e ru l e un i t ’ s le g i s l a t i v e au t h o r i t y ma y be cu r t a i l e d w h e n it in t e r f e r e s wi t h es s e n t i a l fu n c t i o n s or du t i e s th a t ha v e be e n de l e g a t e d to o t h e r go v e r n m e n t a l bo d i e s . VI I . L I M I T A T I O N ON HO M E RU L E AU T H O R I T Y / S T A T U T O R Y P R E E M P T I O N A. Th e me r e ex i s t e n c e of a st a t e st a t u t o r y sc h e m e do e s no t re s t r i c t a ho m e ru l e un i t ’ s au t h o r i t y to ad o p t or d i n a n c e s th a t co n c u r r e n t l y re g u l a t e or ev e n co n f l i c t w i t h st a t e la w . In Ci t y o f Ev a n s t o n v. Cr e a t e , In c . , 85 Il l . 2 d 10 1 , 42 1 N. E . 2 d 19 6 , 51 Il I . D e c . 68 8 (1 9 8 1 ) , th e Su p r e m e Co u r t th o r o u g h l y ex a m i n e d a ho m e ru l e un i t ’ s au t h o r i t y to re g u l a t e la n d l o r d - t e n a n t re l a t i o n s in li g h t of th e p r e e x i s t i n g st a t e st a t u t e th a t al s o de a l t wi t h th i s ar e a (s e e 76 5 IL C S 73 0 / 0 . 0 1 , et se q . , an d 73 5 IL C S 5/ 9 - 1 0 1 , et se q . ) . Th e co u r t ’ s an a l y s i s in Cr e a t e , In c . is hi g h l y si g n i f i c a n t be c a u s e it se t s fo r t h in a cl e a r an d co n c i s e ma n n e r th e ci r c u m s t a n c e s u n d e r wh i c h pr e e m p t i o n wi l l oc c u r . B. Th e r e ar e tw o pr o n g s of th e co n s t i t u t i o n a l pr e e m p t i o n do c t r i n e . Cr e a t e , In c . , su p r a , 42 1 N. E . 2 d at 19 9 . Fi r s t , un d e r ‘6 ( g ) of A r t i c l e VI I o f th e Il l i n o i s co n s t i t u t i o n , th e Ge n e r a l As s e m b l y , by a th r e e - f i f t h s ma j o r i t y vo t e , ma y de n y or li m i t ho m e ru l e p o w e r s . Se c o n d , un d e r ‘6 ( h ) o f Ar t i c l e VI I , th e Ge n e r a l As s e m b l y m a y sp e c i f i c a l l y p r o v i d e fo r th e ex c l u s i v e ex e r c i s e by th e st a t e of an y p o w e r or fu n c t i o n o f a ho m e ru l e un i t . 11 Wi t h re s p e c t to st a t u t e s en a c t e d af t e r th e ef f e c t i v e da t e o f th e 19 7 0 Co n s t i t u t i o n , th e r e mu s t be an ex p r e s s st a t e m e n t th a t th e Ge n e r a l A s s e m b l y in t e n d s to di v e s t ho m e ru l e un i t s of th e i r po w e r s in a sp e c i f i e d ar e a . Cr e a t e , In c . , su p r a , 42 1 N. E . 2 d at 19 9 ; Le c h v. Mi c h a e l s o n , 12 9 ll 1 . A p p . 3 d 59 3 , 47 2 N . E . 2 d 11 6 6 , 84 ll l . D e c . 77 0 (1 s t Di s t . 19 8 4 ) , af f = d in pa r t s re v = d in p a r t on ot h e r gr o u n d s , 11 1 Il l . 2 d 52 3 (1 9 8 6 ) ; St r y k e r v. Vi l l a g e o f Oa k P a r / c 62 I1 1 . 2 d 52 3 , 34 3 N. E . 2 d 91 9 (1 9 7 6 ) ; Ci t y o f Ch i c a g o v. Ha w o r t h , 30 3 Il l . A p p . 3 d 45 1 , 70 8 N. E . 2 d 42 5 , 23 6 Il l . D e c . 83 9 (1 s t Di s t . 19 9 9 ) (C i t y = s re g u l a t i o n of pr i v a t e de t e c t i v e s ha d be e n pr e e m p t e d ) Du e to th e co n f u s i o n su r r o u n d i n g th e ev o l u t i o n o f th e ho m e ru l e pr e e m p t i o n do c t r i n e , th e Ge n e r a l A s s e m b l y ad d e d a ne w pr o v i s i o n to th e St a t u t e on St a t u t e s (5 IL C S 70 / 7 ) to re q u i r e ex p r e s s p r e e m p t i v e la n g u a g e . Th a t se c t i o n pr o v i d e s : No la w en a c t e d af t e r Ja n u a r y 12 , 19 7 7 , d e n i e s or li m i t s an y po w e r or fu n c t i o n o f a ho m e ru l e un i t , p u r s u a n t to p a r a g r a p h s (g ) , (h ) , (i ) , (j ) , or (k ) o f Se c t i o n 6 o f A r t i c l e VI I o f th e Il l i n o i s Co n s t i t u t i o n , un l e s s th e r e is sp e c i f i c la n g u a g e li m i t i n g or d e n y i n g th e po w e r or fu n c t i o n an th e la n g u a g e sp e c i f i c a l l y se t s fo r t h in wh a t ma n n e r an d to wh a t ex t e n t it is a li m i t a t i o n on or de n i a l o f th e po w e r or fu n c t i o n of a ho m e ru l e un i t . 2. Wi t h re s p e c t to st a t u t e s th a t we r e in ex i s t e n c e be f o r e th e ef f e c t i v e da t e o f th e Co n s t i t u t i o n , an or d i n a n c e o f a ho m e ru l e un i t s u p e r s e d e s an y su c h co n f l i c t i n g st a t e st a t u t e . Cr e a t e , In c . , su p r a , 42 1 N. E . 2 d at 19 9 . Se e a l s o Co u n t y o f Co o k v. Jo h n Se x t o n C o n t r a c t o r s Co . , 75 Il l . 2 d 49 4 , 38 9 N . E . 2 d 55 3 , 55 9 , 27 I1 1 . D e c . 48 9 (1 9 7 9 ) ; To w n o f Ci c e r o v. Fo x Va l l e y Tr o t t i n g Cl u b , In c . , 65 fl l . 2 d 10 , 35 7 N. E . 2 d 11 1 8 , 11 2 1 , 2 Il l . D e c . 67 5 (1 9 7 6 ) ; St r y k e r v. Vi l l a g e o f Oa k P a r / c su p r a , 34 3 N. E . 2 d at 92 2 ; P a g l i n i v. Po l i c e B o a r d o f C h i c a g o , 61 Il l . 2 d 23 3 , 33 5 12 N. E . 2 d 48 0 , 48 2 (1 9 7 5 ) ; Mu l l i g a n v. Du n n e , 61 l1 1 . 2 d 54 4 , 33 8 N. E . 2 d 6, 10 - 1 1 ( 1 9 7 5 ) ; P e t e r s v Ci t y of Sp r i n g f i e l d , 57 ll L 2 d 14 2 , 31 1 N. E . 2 d 10 7 , 10 9 (1 9 7 4 ) ; C l a r k e v. Vi l l a g e o f Ar l i n g t o n He i g h t s , 57 1l l . 2 d 50 , 30 9 N. E . 2 d 57 6 , 57 9 (1 9 7 4 ) ; Pe o p l e cx re t . H a n r a h a n v. Be c k , 54 ll l . 2 d 56 1 , 30 1 N. E . 2 d 28 1 , 28 3 (1 9 7 3 ) ; Ka n e l l o s v. Co u n t y o f Co o k , 53 Jf l . 2 d 16 1 , 29 0 N. E . 2 d 24 0 , 24 3 - 24 4 (1 9 7 2 ) ; Ko t t e v. No r m a l B o a r d o f F i r e an d Po l i c e , 26 9 Il l . A p p . 3 d 51 7 , 64 6 N. E . 2 d 29 2 , 20 6 Il l . D e c . 92 5 (4 t h Di s t . 19 9 5 ) . C. Cr e a t e , In c . is si g n i f i c a n t be c a u s e th e Ci t y ’ s or d i n a n c e cr e a t e d ce r t a i n le g a l re m e d i e s (e s p e c i a l l y fo r th e te n a n t ) th a t di d no t ex i s t un d e r st a t e la w . 42 1 N. E . 2 d at 19 8 . Th e co u r t he l d th a t th e cr e a t i o n o f ne w le g a l re m e d i e s by ho m e ru l e or d i n a n c e di d no t in t e r f e r e wi t h th e st a t e ju d i c i a r y sy s t e m or th e ad m i n i s t r a t i o n o f ju s t i c e by th e co u r t s . Se e a l s o Ci t y o f Sp r i n g f i e l d v. Us h m a n , 71 Il l . A p p . 3 d 11 2 , 38 8 N . E . 2 d 13 5 7 , 27 Ji L D e c . 30 8 (4 t h Di s t . 19 7 9 ) (h o m e ru l e or d i n a n c e pr o v i d i n g fo r fi n e s up to $1 0 0 0 ) . D. Th e Pu b l i c Ut i l i t i e s Ac t do e s no t im p l i e d l y pr e e m p t a ho m e ru l e mu n i c i p a l i t y ’ s or d i n a n c e s wh i c h au t h o r i z e a fi n e fo r th e un l a w f u l di s c h a r g e o f wa s t e . Vi l l a g e o f Bo l i n g b r o o k v. Ci t i z e n s Ut i l i t i e s Co m p a n y o f Il l i n o i s , 15 8 Il l . 2 d 13 3 , 63 2 N. E . 2 D 10 0 0 , 19 8 Il L D e c . 38 9 (1 9 9 4 ) . Se e C o n g r e s s C a r e Ce n t e r A s s o c i a t e s v. C h i c a g o D e p a r t m e n t o f He a l t h , 26 0 Jl l . A p p . 3 d 58 6 , 63 2 N. E . 2 d 26 6 , 19 8 Il l . D e c . 10 7 (1 s t Di s t . 19 9 4 ) (w h e r e th e co u r t he l d th a t th e ci t y ’ s ho m e ru l e au t h o r i t y wa s no t p r e e m p t e d by th e Nu r s i n g Ho m e Ca r e Ac t ) . Se e a l s o Ci t y o f Ch i c a g o v. Kr i s j o n C o n s t r u c t i o n Co . , 24 6 Il l . A p p . 3 d 95 0 , 61 7 N. E . 2 d 21 , 18 6 ll l . D e c . 78 2 (1 s t Di s t . 19 9 3 ) (o p e n du m p i n g of wa s t e ) . E. Th u s , ab s e n t ex p r e s s pr e e m p t i v e la n g u a g e in th e st a t u t e , th e p r e e m p t i o n do c t r i n e is li m i t e d in it s sc o p e an d ef f e c t . Th e me r e ex i s t e n c e of a st a t e st a t u t o r y pr o g r a m de a l i n g 13 wi t h a pa r t i c u l a r is s u e do e s no t wo r k a pe r se pr e e m p t i o n of ho m e ru l e po w e r s . Vi l l a g e o f B o l i n g b r o o k v, Ci t i z e n s Ut i l i t i e s Co . , 15 8 ll l . 2 d 13 3 , 63 2 N. E . 2 d 10 0 0 , 19 8 Il l . D e c . 38 9 (1 9 9 4 ) ; Ci t y of Ch i c a g o v. Ro m a n , 29 2 Il l . A p p . 3 d 54 6 , 68 5 N. E . 2 d 96 7 , 22 6 Il l . D e c . 51 2 (1 s t Di s t . 19 9 7 ) . Th i s ru l e wa s ap p l i e d by th e Su p r e m e Co u r t in Sc a d r o n v. Ci t y o f De s , Pl a i n e s , 15 3 ll l . 2 d 16 4 , 60 6 N. E . 2 d 11 5 4 , 18 0 ll l . D e c . 77 (1 9 9 2 ) , in wh i c h th e Co u r t he l d th a t a ho m e ru l e or d i n a n c e th a t to t a l l y ba n n e d ou t d o o r ad v e r t i s i n g si g n s vi e w a b l e fr o m li m i t e d ac c e s s hi g h w a y s wa s no t pr e e m p t e d by th e Il l i n o i s H i g h w a y Ad v e r t i s i n g Co n t r o l Ac t . F. If a st a t u t e th a t ha d pr e e m p t e d ho m e ru l e or d i n a n c e s is am e n d e d to re m o v e th e pr e e m p t i o n , th e n th e ho m e ru l e or d i n a n c e is re i n s t a t e d wi t h o u t th e ne c e s s i t y of ex p r e s s re e n a c t m e n t . Ci t y o f Bu r b a n k v. Cz a j a , 33 1 Il l . A p p . 3 d 36 9 , 76 9 N. E . 2 d 10 4 5 , 26 4 Il l . D e c . 20 8 (1 s t Di s t . 2 0 0 2 ) . G. A ho m e ru l e pr e e m p t i o n pr o v i s i o n , ap p l i c a b l e on l y to th e Il l i n o i s Mu n i c i p a l Co d e , do e s no t ap p l y to a ho m e ru l e un i t th a t do e s no t us e th a t pa r t i c u l a r Co d e pr o v i s i o n . Fo r ex a m p l e , Ch i c a g o ha s ad o p t e d it s ow n pe r s o n n e l or d i n a n c e an d no lo n g e r op e r a t e s un d e r Ar t i c l e 10 o f th e Mu n i c i p a l Co d e wi t h re s p e c t to pe r s o n n e l ma t t e r s . Pr e e m p t i o n of ho m e ru l e au t h o r i t y un d e r Ar t i c l e 10 , th e r e f o r e , do e s no t ap p l y to Ch i c a g o . Di n e e n v. Ci t y o f Ch i c a g o , 12 5 I1 1 . 2 d 24 8 , 53 1 N. E . 2 d 34 7 , 12 6 Il l . D e c . 52 (1 9 8 8 ) . H. Th e Ge n e r a l As s e m b l y ha s th e au t h o r i t y to pr e e m p t ho m e ru l e au t h o r i t y o f ce r t a i n ho m e ru l e mu n i c i p a l i t i e s ba s e d on po p u l a t i o n . Vi l l a g e o f Sc h a u m b u r g v. Do y l e , 27 7 Il l . A p p . 3 d 83 2 , 66 1 N. E . 2 d 49 6 , 21 4 Il l . D e c . 64 2 (1 s t Di s t . 19 9 6 ) ; D e s F l a m e s F i r e m e n = s As s o c i a t i o n v. Ci t y o f D e s Fl a m e s , 26 7 Il l . A p p . 3 d 92 0 , 64 2 N. E . 2 d 73 2 , 20 4 Il l . D e c . 83 1 (1 s t Di s t . 19 9 4 ) . 14 I. Ba s e d on es t a b l i s h e d pr e c e d e n t , it is cl e a r th a t th e ex e r c i s e of le g i s l a t i v e au t h o r i t y by a ho m e ru l e un i t is pr e s u m p t i v e l y va l i d un l e s s th e st a t e ha s ex p r e s s l y pr e e m p t e d th e fi e l d . Th e m e r e ex i s t e n c e of a co n c u r r e n t st a t e st a t u t o r y sc h e m e is no t su f f i c i e n t in an d o f it s e l f to ov e r c o m e th a t pr e s u m p t i o n . A li s t i n g of se l e c t e d st a t u t e s th a t co n t a i n ex p r e s s pr e e m p t i v e la n g u a g e ca n be fo u n d at I. I . C . L . E . M u n i c i p a l La w a n d P r a c t i c e in Il l i n o i s , ch . 29 , §2 9 . 5 4 (2 0 0 0 ) . VI I I . H O M E RU L E AU T H O R I T Y TO AB A T E RE A L ES T A T E TA X E S AN D SA L E S TA X E S Ho m e ru l e u n i t s of go v e r n m e n t ar e no t re s t r i c t e d by st a t u t o r y li m i t a t i o n s on ab a t e m e n t s an d re b a t e s . A r t i c l e 7, §6 ( a ) , of th e Il l i n o i s co n s t i t u t i o n pr o v i d e s th a t “[ e l x c e p t as li m i t e d by th i s Se c t i o n , a ho m e ru l e un i t ma y ex e r c i s e an y po w e r an d pe r f o r m an y fu n c t i o n p e r t a i n i n g to it go v e r n m e n t an d af f a i r s in c l u d i n g , bu t li m i t e d to , th e po w e r to . . .t a x . ” A. Il l i n o i s co u r t s ha v e co n s t r u e d th e ta x a t i o n po w e r s o f ho m e ru l e un i t s br o a d l y , al l o w i n g th o s e un i t s to “e x e r c i s e th e s e po w e r s un l e s s re s t r i c t e d by a co n s t i t u t i o n a l pr o v i s i o n or ap p r o p r i a t e le g i s l a t i o n . ” S t a h l v. Vi l l a g e o f Ho f f m a n Es t a t e s , 29 6 Il l . A p p . 3 d 55 0 , 69 4 N. E . 2 d 11 0 2 , 11 0 5 , 23 0 Il l . D e c . 82 4 (1 s t Di s t . 19 9 8 ) (u p h o l d i n g co n s t i t u t i o n a l i t y of ho m e ru l e un i t ’ s im p o s i t i o n of ex e m p t i o n s fr o m es t a t e tr a n s f e r ta x e s ) . B. Ho m e ru l e un i t s ha v e co n s t r u e d th e s e an d si m i l a r au t h o r i t i e s to re l i e v e th e m fr o m th e st a t u t o r y re s t r i c t i o n s on re a l es t a t e ta x ab a t e m e n t s an d sa l e s ta x re b a t e s . Th i s po w e r pr o v i d e s ho m e ru l e un i t s wi t h a di s t i n c t ad v a n t a g e o v e r no n - h o m e ru l e un i t s . Ho m e ru l e un i t s ca n ab a t e or re b a t e th e ta x e s th e y le v y w i t h o u t li m i t a t i o n on th e am o u n t or du r a t i o n of th e in c e n t i v e . C. Se c t i o n 18 - 1 8 0 of th e Pr o p e r t y Ta x Co d e pr o v i d e s ho m e ru l e m u n i c i p a l i t i e s wi t h ad d i t i o n a l au t h o r i t y to ab a t e al l re a l es t a t e ta x e s le v i e d ag a i n s t ce r t a i n re s i d e n t i a l 15 pr o p e r t i e s lo c a t e d in ar e a s of ur b a n de c a y un d e r li m i t e d ci r c u m s t a n c e s . 35 IL C S 2 0 0 / 1 8 - 1 8 0 . Se c t i o n 18 - 1 8 0 al l o w s th e ho m e ru l e mu n i c i p a l i t y to ex t e n d th e ab a t e m e n t to ow n e r - o c c u p i e d si n g l e - f a m i l y or du p l e x re s i d e n t i a l dw e l l i n g un i t s lo c a t e d w i t h i n th e m u n i c i p a l i t y an d in an ar e a of ur b a n de c a y . Co n d i t i o n s m a k i n g an ar e a su b j e c t to ur b a n de c a y ar e si m i l a r to th o s e th a t wo u l d qu a l i f y an ar e a as “b l i g h t e d ” fo r ta x in c r e m e n t fi n a n c i n g pu r p o s e s . Se c t i o n 18 - 1 8 0 al l o w s th e ho m e ru l e m u n i c i p a l i t y to ab a t e no t on l y a pe r c e n t a g e of th e re a l es t a t e ta x e s it le v i e d ag a i n s t qu a l i f y i n g p r o p e r t i e s b u t al s o ta x e s le v i e d ag a i n s t th o s e pr o p e r t i e s by ot h e r ta x i n g di s t r i c t s , su b j e c t to ce r t a i n pr o c e d u r e s . D. H o m e ru l e un i t s ma y al s o ab a t e sa l e s ta x e s to st i m u l a t e co m m e r c i a l d e v e l o p m e n t . Th e ho m e ru l e un i t is no t li m i t e d by th e re s t r i c t i o n s pl a c e d on no n - h o m e ru l e m u n i c i p a l i t i e s by 65 IL C S 5/ 8 - 1 1 - 2 0 . E. A n y re b a t e of sa l e s or pr o p e r t y ta x e s mu s t co m p l y wi t h th e “p u b l i c p u r p o s e te s t ’ T o f Ar t i c l e 8, §1 ( a ) , of th e Il l i n o i s co n s t i t u t i o n , wh i c h pr o v i d e s th a t “[ p j u b l i c fu n d s , p r o p e r t y or cr e d i t sh a l l on l y be us e d fo r pu b l i c pu r p o s e s . ” C o u r t s c o n s t r u i n g th i s li m i t a t i o n ha v e em p l o y e d an “e x p a n d i n g co n c e p t o f pu b l i c pu r p o s e ’ in th e ar e a of ec o n o m i c we l f a r e , ” up h o l d i n g th e pr o v i s i o n of pu b l i c fu n d s to pr i v a t e en t i t i e s fo r th e pu r p o s e of en c o u r a g i n g de v e l o p m e n t . Pe o p l e ex re l . Ci t y o f Sa l e m v. Mc M a c k i n , 53 Il l . 2 d 34 7 , 29 1 N. E . 2 d 80 7 , 81 3 (1 9 7 2 ) . IX . HO M E RU L E PO W E R S TO TA X Ar t i c l e VI I , Se c t i o n 6( a ) o f th e Il l i n o i s co n s t i t u t i o n af f o r d s ho m e ru l e u n i t s br o a d au t h o r i t y to ta x tr a n s a c t i o n s wi t h i n th e i r bo u n d a r i e s . So m e of th e tr a n s a c t i o n s th a t ho m e ru l e un i t s ma y ta x ar e : 16 A. A m u s e m e n t s . Se e K e r a s o t e s Ri a l t o Th e a t e r Co r p . v. Ci t y o f P e o r i a , 77 ll l . 2 d 49 1 , 32 9 7 NE . 2 d 7 9 0 , 3 4 ll l . D e c . 11 8 (1 9 7 9 ) . B. Re a l es t a t e tr a n s f e r s 1. Se e St a h l v. Vi l l a g e o f Ho f f m a n Es t a t e s , 29 6 ll l . A p p . 3 d 55 0 , 69 4 N. E . 2 d 11 0 2 , 23 0 Il l . D e c . 82 4 (1 9 9 8 ) . 2. A ho m e ru l e un i t ’ s po w e r to en a c t re a l es t a t e tr a n s f e r ta x e s ha s be e n li m i t e d si n c e Ja n u a r y 19 9 7 un d e r 65 IL C S 5/ 8 - 3 - 1 9 . A re f e r e n d u m is no w re q u i r e d fo r al l tr a n s f e r ta x e s en a c t e d af t e r th a t da t e . Ho w e v e r , pr e v i o u s l y en a c t e d tr a n s f e r ta x or d i n a n c e s re m a i n va l i d , an d no ne w re f e r e n d u m is re q u i r e d . C. Sa l e s ta x e s 1. Ho m e ru l e un i t s m a y im p o s e sa l e s ta x e s in ex c e s s o f th e ra t e av a i l a b l e to no n - ho m e ru l e un i t s . Se e 65 IL C S 5/ 8 - 1 1 - 1 , 8- 1 1 - 5 an d 8- 1 1 - 6 . 2. Un d e r 65 IL C S 8- 1 1 -6 a , ho m e ru l e un i t s ar e no t pr e e m p t e d fr o m ex a c t i n g sa l e s ta x e s wi t h re s p e c t to th e fo l l o w i n g tr a n s a c t i o n s : a. A ta x on al c o h o l i c be v e r a g e s , wh e t h e r ba s e d on gr o s s re c e i p t s , vo l u m e so l d , or an y ot h e r me a s u r e m e n t . b. A ta x ba s e d on th e nu m b e r of un i t s o f ci g a r e t t e s or to b a c c o pr o d u c t s (p r o v i d e d , ho w e v e r , th a t a ho m e ru l e m u n i c i p a l i t y th a t ha s no t im p o s e d a ta x ba s e d on th e nu m b e r o f un i t of ci g a r e t t e s or to b a c c o p r o d u c t s be f o r e Ju l y 1, 19 9 3 , sh a l l no t im p o s e su c h a ta x af t e r th a t da t e ) . c. A ta x , ho w e v e r me a s u r e d , on th e us e of a ho t e l or mo t e l ro o m or si m i l a r fa c i l i t y . d. A ta x , ho w e v e r m e a s u r e d , on th e sa l e or tr a n s f e r o f re a l pr o p e r t y . 17 e. A ta x , ho w e v e r me a s u r e d , on ‘e a s e re c e i p t s . f. A ta x on fo o d pr e p a r e d fo r im m e d i a t e co n s u m p t i o n an d on al c o h o l i c be v e r a g e s so l d by a bu s i n e s s wh i c h p r o v i d e s fo r on pr e m i s e s co n s u m p t i o n of sa i d fo o d or al c o h o l i c be v e r a g e s . g. Ot h e r ta x e s no t ba s e d on th e se l l i n g or pu r c h a s e pr i c e or gr o s s re c e i p t s fr o m th e us e , sa l e or pu r c h a s e o f ta n g i b l e p e r s o n a l pr o p e r t y . D. Zo n i n g 1. Ho m e ru l e un i t s do no t re l y on en a b l i n g st a t u t e s (s e e 65 IL C S 5 / 1 1 - 1 3 - l e t se q . ) as th e so u r c e o f th e i r zo n i n g po w e r . Zo n i n g is in t r i n s i c a l l y a ma t t e r o f lo c a l co n c e r n . . Ca i n v. Am e r i c a n N a t i o n a l B a n k & T r u s t Co m p a n y o f Ch i c a g o , 26 Tl l . A p p 3 d 57 4 , 32 5 N. E . 2 d 79 9 , 80 5 (1 s t Di s t . 19 7 5 ) ; Th o m p s o n v. Co o k Co u n t y B o a r d o f Ap p e a l s , 96 1l 1 . A p p . 3 d 56 1 , 42 1 N. E . 2 d 28 5 , 29 2 , 51 I1 1 . D e c . 77 7 (1 s t Di s t . 19 8 1 ) ; L a n d m a r k s Pr e s e r v a t i o n Co u n c i l o f Il l i n o i s v. Ch i c a g o , 12 5 Il l . 2 d 16 4 , 53 1 N. E . 2 d 9, 15 , 12 5 ll l . D e c . 83 0 (1 9 8 8 ) . 2. A ho m e ru l e un i t ’ s p o w e r to zo n e is li m i t e d to th e te r r i t o r i a l bo u n d a r i e s of th e mu n i c i p a l i t y . Co u n t y o f Wi l l v. Ci t y o f N a p e r v i l l e , 22 6 II l . A p p . 3 d 66 2 , 58 9 N. E . 2 d 10 9 0 , 10 9 3 , 16 8 Il 1 . D e c . 69 0 (3 d Di s t 19 9 2 ) (c i t y m a y no t zo n e pr o p e r t y it ow n s th a t li e s ou t s i d e th e ci t y ’ s co r p o r a t e li m i t s , an d it is th e pr e r o g a t i v e o f th e co u n t y to zo n e su c h pr o p e r t y ) ; se e al s o Ci t y o f E v a n s t o n v. R e g i o n a l Tr a n s p o r t a t i o n Au t h o r i t y , 20 2 Il l . A p p . 3 d 26 5 , 55 9 N. E . 2 d 89 9 , 90 5 , 14 7 ll l . D e c . 55 9 (1 s t Di s t . 19 9 0 ) (a p p l i c a t i o n o f a ci t y z o n i n g or d i n a n c e to a re g i o n a l bu s fa c i l i t y wa s no t w i t h i n th e gr a n t o f ho m e ru l e p o w e r b e c a u s e th e fa c i l i t y wa s re g i o n a l ) . 18 E. G o v e r n m e n t a l em p l o y m e n t 1. In th e ab s e n c e of a co l l e c t i v e ba r g a i n i n g ag r e e m e n t , a ho m e ru l e un i t ha s br o a d po w e r s to hi r e , fi r e or di s c i p l i n e em p l o y e e s . St r y k e r v. Vi l l a g e o f O a k P a r / c 62 ll l . 2 d 52 3 , 34 3 N. E . 2 d 91 9 (1 9 7 6 ) ; Ka d z i e l a w s k i v. B o a r d o f F i r e a n d P o l i c e Co m m i s s i o n e r s o f th e Vi l l a g e o f Sk o k i e , 19 4 Il l . A p p . 3 d 67 6 , 55 1 N. E . 2 d 33 1 , 14 1 II l . D e c . 33 8 (1 9 9 0 ) . 2. A ho m e ru l e un i t ma y ad o p t or d i n a n c e s th a t di f f e r fr o m st a t e la w wi t h re s p e c t to po l i c e an d fi r e pe r s o n n e l ma t t e r s . Ka d z i e l a w s k i , s u p r a ; D i a m o n d v. B o a r d o f F i r e a n d P o l i c e Co m ’ r s o f th e Vi l l a g e o f E l k Gr o v e Vi l l a g e , 11 5 Il l . A p p . 3 d 43 7 , 50 N. E . 2 d 87 9 , 71 Il l . D e c . 19 1 (1 9 8 3 ) ; M a n d a r i n o v. Vi l l a g e o f L o m b a r d , 92 Il l . A p p . 3 d 78 , 41 4 N. E . 2 d 50 8 , 46 Il l . D e c . 62 4 (1 9 8 0 ) . F. H u m a n ri g h t s 1. Ho m e ru l e un i t s ma y en a c t th e i r ow n or d i n a n c e s re g u l a t i n g be h a v i o r in th e wo r k p l a c e , no t w i t h s t a n d i n g th e ex i s t e n c e o f a st a t e st a t u t e . In P a g e v. Ci t y o f Ch i c a g o , 29 9 Il l . A p p . 3 d 45 0 , 70 1 N. E . 2 d 21 8 , 23 3 Il l . D e c . 57 5 ( 1 Di s t . 19 9 8 ) , th e co u r t he l d th a t a ci t y hu m a n ri g h t s or d i n a n c e th a t pr o h i b i t e d ac t s o f se x u a l ha r a s s m e n t an d di s c r i m i n a t i o n by sm a l l em p l o y e r s th a t we r e no t co v e r e d by th e Il l i n o i s Hu m a n Ri g h t s Ac t , 77 5 IL C S 5/ 7 - 1 0 8 ( A ) , wa s a p r o p e r ex e r c i s e o f ho m e ru l e au t h o r i t y . 2. In C r a w f o r d v. Ci t y o f Ch i c a g o , 3 0 4 Il l . A p p . 3 d 81 8 , 71 0 N . E . 2 d 91 , 23 7 Il l . D e c . 66 8 (1 s t Di s t . 19 9 9 ) , th e co u r t up h e l d an or d i n a n c e m a k i n g qu a l i f i e d sa m e - s e x do m e s t i c pa r t n e r s or ci t y em p l o y e e s el i g i b l e fo r th e sa m e be n e f i t s av a i l a b l e to em p l o y e e sp o u s e s . 19 G. He a l t h an d sa f e t y re g u l a t i o n s 1. In Vi l l a g e o f Mu n d e l e i n v. F r a n c o , 31 7 Il l . A p p . 3 d 51 2 , 74 0 N. E . 2 d 80 1 , 25 1 Il l . D e c . 51 5 (2 d Di s t . 20 0 0 ) , th e ap p e l l a t e co u r t up h e l d lo c a l or d i n a n c e s th a t al l o w e d po l i c e of f i c e r s to st o p ve h i c l e s so l e l y be c a u s e th e oc c u p a n t s we r e no t we a r i n g se a t be l t s . 2. In Ci t y o f Ch i c a g o v. Ta y l o r , 33 2 Il l . A p p . 3 d 58 3 , 77 4 N . E . 2 d 22 , 26 6 Il l . D e c . 24 4 (1 s t Di s t . 20 0 2 ) , th e ap p e l l a t e co u r t he l d or d i n a n c e s b a n n i n g ce r t a i n ca t e g o r i e s o f fi r e a r m s an d re q u i r i n g al l fi r e a r m s to be re g i s t e r e d we r e pe r m i s s i b l e ex e r c i s e s o f ho m e ru l e po w e r s . H. Re a l pr o p e r t y ta x e s 1. Ho m e ru l e un i t s ar e no t li m i t e d wi t h re s p e c t to re a l p r o p e r t y ta x ra t e s no r by cl a i m s th a t th e mu n i c i p a l i t y ha s ac c u m u l a t e d su r p l u s fu n d s . A l p h a G a m m a Rh o Al u m n i v. Pe o p l e , 32 2 Il l . A p p . 3 d 31 0 , 75 0 N. E . 2 d 28 2 , 25 5 Il l . D e c . 70 1 (2 0 0 1 ) . 2. Re f u s a l to pl a c e a p r o p o s i t i o n on th e ba l l o t to lo w e r m a x i m u m pr o p e r t y ta x in a ho m e ru l e un i t wa s up h e l d by th e Il l i n o i s Su p r e m e C o u r t in So m m e r v. Vi l l a g e o f Gl e n v i e w , 79 Il l . 2 d 38 3 , 40 3 N. E . 2 d 25 8 , 38 Il l . D e c . 17 0 (1 9 8 0 ) . B o n d s Ho m e ru l e un i t s ar e no t su b j e c t to li m i t a t i o n s on bo n d i n g a u t h o r i t y se t fo r t h in th e Il l i n o i s M u n i c i p a l Co d e (6 5 IL C S 5/ 1 - 1 - 1 et se q . ) . T h e on l y li m i t a t i o n s ar e co n s t i t u t i o n a l . Se e Jl l . C o n s t . ar t . 7, §6 ( e ) (4 0 - y e a r li m i t a t i o n on ce r t a i n de b t . 20 X. H O M E R U L E RE F E R E N D A W h i l e m u n i c i p a l i t i e s wi t h po p u l a t i o n s of 25 , 0 0 0 or mo r e au t o m a t i c a l l y ha v e ho m e ru l e st a t u s in Il l i n o i s , o t h e r mu n i c i p a l i t i e s ma y el e c t to be c o m e ho m e ru l e by re f e r e n d u m . A ho m e ru l e un i t ma y al s o el e c t by re f e r e n d u m no t to be a ho m e ru l e un i t . A. A d o p t i n g ho m e ru l e 1. A r t i c l e 7, §6 ( a ) o f th e Il l i n o i s co n s t i t u t i o n pr o v i d e s th a t m u n i c i p a l i t i e s “ . . . m a y el e c t by re f e r e n d u m to be c o m e ho m e ru l e un i t s . ” 2. Ar t i c l e 7, §1 1 of th e Il l i n o i s co n s t i t u t i o n se t s fo r t h th e ge n e r a l pr o c e d u r e s fo r re f e r e n d a wi t h re s p e c t to ho m e ru l e st a t u s : . (a ) Pr o p o s a l s fo r ac t i o n s wh i c h ar e au t h o r i z e d by th i s Ar t i c l e or by la w an d wh i c h re q u i r e ap p r o v a l by re f e r e n d u m ma y be in i t i a t e d an d su b m i t t e d to th e el e c t o r s by re s o l u t i o n o f th e go v e r n i n g bo a r d of a un i t o f lo c a l go v e r n m e n t or by pe t i t i o n of el e c t o r s in th e ma n n e r pr o v i d e d by la w . (b ) Re f e r e n d a re q u i r e d by th i s Ar t i c l e sh a l l be he l d at ge n e r a l el e c t i o n s , ex c e p t as ot h e r w i s e pr o v i d e d by la w . Qu e s t i o n s su b m i t t e d to re f e r e n d u m sh a l l be ad o p t e d if ap p r o v e d by a ma j o r i t y of th o s e vo t i n g on th e qu e s t i o n un l e s s a di f f e r e n t re q u i r e m e n t is sp e c i f i e d in th i s Ar t i c l e . 3. Th e r e is le g i s l a t i o n wi t h re s p e c t to mu n i c i p a l ho m e ru l e re f e r e n d a in pa r t i c u l a r . Un d e r 10 IL C S 5/ 2 8 - 7 , a mu n i c i p a l ho m e ru l e re f e r e n d u m ma y be in i t i a t e d by re s o l u t i o n of a mu n i c i p a l i t y ’ s go v e r n i n g bo a r d or by fi l i n g wi t h th e mu n i c i p a l cl e r k a pe t i t i o n si g n e d by qu a l i f i e d vo t e r s eq u a l in nu m b e r to 10 pe r c e n t o f th e nu m b e r of re g i s t e r e d vo t e r s in th e mu n i c i p a l i t y . Th e mu n i c i p a l cl e r k th e n m u s t ce r t i f y th e ho m e ru l e ad o p t i o n qu e s t i o n to th e co u n t y cl e r k or ot h e r el e c t i o n au t h o r i t y at le a s t 61 da y s be f o r e th e el e c t i o n . Th e re f e r e n d u m is vo t e d on at th e ne x t “r e g u l a r ” el e c t i o n . Se e 10 IL C S 5/ 1 - 3 . 21 4. A ho m e ru l e ad o p t i n g re f e r e n d u m (a n d a re f e r e n d u m to op t ou t o f ho m e ru l e re q u i r e s th e mu n i c i p a l cl e r k to ma k e tw o fi l i n g s wi t h th e Se c r e t a r y o f St a t e ) . At le a s t 20 da y s be f o r e th e re f e r e n d u m , th e cl e r k mu s t fi l e a ce r t i f i e d st a t e m e n t in d i c a t i n g wh e n th e re f e r e n d u m wi l l be he l d . Wi t h i n 30 da y s a f t e r th e re f e r e n d u m , th e cl e r k mu s t fi l e a ce r t i f i e d st a t e m e n t sh o w i n g th e re s u l t s o f th e re f e r e n d u m an d th e st a t u s of th e m u n i c i p a l i t y as a ho m e ru l e or n o n - h o m e ru l e un i t . 5. No re f e r e n d u m wi t h re g a r d to ad o p t i n g ho m e ru l e st a t u s ma y be su b m i t t e d to th e vo t e r s mo r e th a n on c e in an y 23 - m o n t h pe r i o d . B. O p t i n g ou t of ho m e ru l e Ar t i c l e 7, §6 ( b ) of th e Il l i n o i s co n s t i t u t i o n pr o v i d e s th a t , “A ho m e ru l e un i t by re f e r e n d u m ma y el e c t no t to be a ho m e ru l e un i t . 1. Th e sa m e pr o c e d u r e s th a t go v e r n re f e r e n d a to ad o p t ho m e ru l e st a t u s ap p l y to re f e r e n d a to op t ou t o f ho m e ru l e st a t u s . Se e 10 IL C S 5/ 2 8 - 7 . 2. A re f e r e n d u m to op t ou t of ho m e ru l e st a t u s ma y be he l d on l y on c e in an y 47 - mo n t h pe r i o d . C. A su r v e y o f ho m e ru l e ad o p t i o n re f e r e n d a (S o u r c e : Ja m e s M. B a n o v e t z , “H o m e Ru l e Ci t i e s an d th e Vo t e r s , ” Il l i n o i s M u n i c i p a l Re v i e w , De c e m b e r 20 0 2 ) . 1. As o f De c e m b e r 20 0 2 , th e r e ha d be e n 15 8 m u n i c i p a l re f e r e n d a w i t h re s p e c t to th e qu e s t i o n of ad o p t i n g ho m e ru l e st a t u s . In th o s e el e c t i o n s 77 co m m u n i t i e s (o r 49 % ) ch o s e to ad o p t ho m e ru l e . 2. Vo t e r s tu r n e d do w n ho m e ru l e in 81 el e c t i o n s . In fi v e c o m m u n i t i e s vo t e r s re j e c t e d ho m e ru l e in mo r e th a n on e el e c t i o n . In fi v e o t h e r s , v o t e r s re j e c t e d 22 ho m e ru l e wh e n it wa s fi r s t pu t on th e ba l l o t , th e n ad o p t e d ho m e ru l e in a la t e r el e c t i o n . In Li n c o i n w o o d an d Oa k b r o o k Te r r a c e , vo t e r s re j e c t e d ho m e ru l e tw i c e be f o r e fi n a l l y ad o p t i n g it in a th i r d el e c t i o n . 3. In 20 0 4 , vo t e r s in th e Ci t y of Wa r r e n v i l l e ap p r o v e d th e ad o p t i o n of ho m e ru l e . D. A su r v e y of ho m e ru l e re t e n t i o n el e c t i o n s (S o u r c e : Ba n o v e t z , s u p r a ) 1. Th e r e ha v e be e n 31 el e c t i o n s in wh i c h vo t e r s we r e as k e d w h e t h e r or no t th e y wi s h e d to ke e p th e ho m e ru l e po w e r s al r e a d y pr o v i d e d to th e i r co m m u n i t y . Vo t e r s ch o s e in 27 of th e s e el e c t i o n s , or 87 pe r c e n t , to re t a i n th e i r ho m e ru l e po w e r s . 2. Re t e n t i o n el e c t i o n s oc c u r fo r ei t h e r of tw o re a s o n s : (a ) vo t e r s di s s a t i s f i e d wi t h th e i r co m m u n i t y ’ s us e of ho m e ru l e po w e r s ma y pe t i t i o n th e co u r t fo r a re t e n t i o n el e c t i o n — t h i s ha s ha p p e n e d 25 ti m e s ; or (b ) a co m m u n i t y wh i c h ga i n s ho m e ru l e po w e r s by po p u l a t i o n is re q u i r e d by la w to ho l d a re t e n t i o n el e c t i o n if it s po p u l a t i o n la t e r fa l l s un d e r th e 25 , 0 0 0 ce i l i n g — t h i s ha s ha p p e n e d si x ti m e s . 3. Of th e 25 re t e n t i o n el e c t i o n s he l d in re s p o n s e to vo t e r pe t i t i o n s , ho m e ru l e wa s re t a i n e d in 21 , or 84 pe r c e n t , of th e el e c t i o n s . Ho m e ru l e wa s re t a i n e d in al l 6 of th e re t e n t i o n el e c t i o n s he l d be c a u s e a co m m u n i t y ’ s po p u l a t i o n ha d fa l l e n un d e r 25 , 0 0 0 . In th e ag g r e g a t e , vo t e r s in re t e n t i o n el e c t i o n s ch o s e , by a m a r g i n of gr e a t e r th a n 2- 1 , to re t a i n ho m e ru l e po w e r s . 4. Fo u r co m m u n i t i e s ha v e lo s t ho m e ru l e st a t u s by vi r t u e o f re t e n t i o n el e c t i o n s : Li s l e , Vi l l a Pa r k , Lo m b a r d an d Ro c k f o r d . 93 5 7 4 \ R E v 8 / 2 4 1 0 5 23 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 OB #1 Tracking Number ADM 2014-89 Aurora Area Convention and Visitors Bureau Membership Administration Committee – June 15, 2016 N / A Majority Approval Discussion of long-term options for use of hotel taxes Bart Olson Administration Name Department Summary Review of the City’s options for tourism services. Background This item was last discussed at the May Administration Committee meeting. At that meeting, the committee reviewed the materials from the HCCVB and discussed tourism consultant proposals. Dan DiSanto and I are scheduled to meet on Friday to discuss the attached proposals from SMG Consulting. They have drafted the proposal as either two separate studies or one combined. I expect to have a verbal update for the committee on Wednesday. Recommendation This is an informational item. Memorandum To: Administration Committee From: Bart Olson, City Administrator CC: Date: June 9, 2016 Subject: Tourism                         SMG Consulting  SEO Services for Yorkville + Oswego Destination  Marketing Organization Analysis                             “Solutions and Ideas for your competitive world”  SMG Consulting  2 | Page      Yorkville Proposal  Project Goal:   To assist the United City of Yorkville in evaluating alternatives for tourism promotion that will result in  increased visitation, employment, and local tax revenue.  Project Objectives:   To review existing information available on current marketing programs and evaluate the  current needs of Yorkville given the available resources.  To make specific recommendations how to most effectively allocate the Yorkville tourism  promotion funds.  To recommend effective program measurements that can assist in evaluating marketing  programs and refining future promotional decisions. Project Scope & Methodology  Project Scope  In an effort to achieve the project goal and objectives SMG proposes the following project scope:      Phase 1 – Information Collection  Implement data and information collection process.  Phase 2 – Information & Data Analysis and Synthesis  Review collected information and analyze it with an eye toward synthesizing the data and  crafting a final recommendation and report.  Phase 3 – Final Report    SMG Consulting will develop a final report.  Phase 1 Information &  Data Collection Phase 2 Information &  Data Analysis Phase 3 Final Report &  Presentation SMG Consulting  3 | Page    Methodology  SMG is proposing the following methodology for consideration.  Phase 1 – Data Collection  Task 1.1 Review current information on current marketing efforts  ‐ Review EnjoyAurora.com’s Google analytics including the trend and the number of referrals to  Yorkville.  ‐ Review Yorkville lodging trend.  ‐ Review Yorkville marketplace and current market situation.    Task 1.2 Interview Stakeholders  ‐ Interview ‐5‐7 stakeholders as recommended by the client. Interviews to be conducted via  phone or Skype.    Task 1.3 Goal Setting  ‐ Identify goals and desired outcomes from the tourism promotion investment.    Task 1.4 Review client marketing organizational capacity  ‐ How are/will current stakeholders be engaged? Who will actually implement marketing  programs? What capacity exists within the City structure and what outside services will be  needed?    Phase 2 – Information Analysis    Task 2.1 Collected information will be integrated into a report that identifies the following:  ‐ Current market and tourism situation in Yorkville.  ‐ Goals and desired outcomes.   ‐ Strategies and marketing programs designed to achieve the identified goals.  ‐ Those measurements needed to assess the performance of the marketing programs.     Note(s):  1.  SMG Consulting will review the current $60,000/year investment from the perspective of a three year  $180,000 investment with annual available funds of $60,000.  2. SMG Consulting will consider the need to develop marketing systems that can be built on as  additional tourism investment funds become available.    SMG Consulting  4 | Page    Phase 3 – Final Report Development   Task 3.1 Provide a timely final report.  ‐ SMG Consulting will provide a draft report for review and comment and then a final report.    Project Timeline  We anticipate this project to be approximately 4‐6 weeks depending on the pace of interviews.  We will  need assistance from the City of Yorkville in the following areas:  ‐ Obtaining related marketing information needed to complete the project  ‐ List of stakeholders to be interviewed (5‐7)  ‐ Initial email contact with the interview list  ‐ Other TBD    Project Fees  The cost to provide the services identified in this proposal include the following:  Phase 1: Data and Information Collection    10 hours  ‐ Includes information collection, phone interviews etc.  Phase 2: Information Analysis        5 hours  Phase 3: Final Report Development                                                        10 hours      Total (Not to exceed)       $4,200                    SMG Consulting  5 | Page    Oswego Proposal  Project Goal:   To assist the Oswego in evaluating alternatives for tourism promotion that will result in increased  visitation, employment, and local tax revenue.  Project Objectives:   To review existing information available on current marketing programs and evaluate the  current needs of Oswego given the available resources.  To make specific recommendations how to most effectively allocate the Oswego tourism  promotion funds.  To recommend effective program measurements that can assist in evaluating marketing  programs and refining future promotional decisions. Project Scope & Methodology  Project Scope  In an effort to achieve the project goal and objectives SMG proposes the following project scope:      Phase 1 – Information Collection  Implement data and information collection process.  Phase 2 – Information & Data Analysis and Synthesis  Review collected information and analyze it with an eye toward synthesizing the data and  crafting a final recommendation and report.  Phase 3 – Final Report    SMG Consulting will develop a final report.  Phase 1 Information &  Data Collection Phase 2 Information &  Data Analysis Phase 3 Final Report &  Presentation SMG Consulting  6 | Page    Methodology  SMG is proposing the following methodology for consideration.  Phase 1 – Data Collection  Task 1.1 Review current information on current marketing efforts  ‐ Review EnjoyAurora.com’s Google analytics including the trend and the number of referrals to  Oswego.  ‐ Review Oswego lodging trend.  ‐ Review Oswego marketplace and current market situation.    Task 1.2 Interview Stakeholders  ‐ Interview ‐5‐7 stakeholders as recommended by the client. Interviews to be conducted via  phone or Skype.    Task 1.3 Goal Setting  ‐ Identify goals and desired outcomes from the tourism promotion investment.    Task 1.4 Review client marketing organizational capacity  ‐ How are/will current stakeholders be engaged? Who will actually implement marketing  programs? What capacity exists within the City structure and what outside services will be  needed?    Phase 2 – Information Analysis  Task 2.1 Collected information will be integrated into a report that identifies the following:  ‐ Current market and tourism situation in Oswego.  ‐ Goals and desired outcomes.   ‐ Strategies and marketing programs designed to achieve the identified goals.  ‐ Those measurements needed to assess the performance of the marketing programs.     Note(s):  1.  SMG Consulting will review the current $80,000/year investment from the perspective of a three year  $240,000 investment with annual available funds of $80,000.  2. SMG Consulting will consider the need to develop marketing systems that can be built on as  additional tourism investment funds become available.      SMG Consulting  7 | Page    Phase 3 – Final Report Development   Task 3.1 Provide a timely final report.  ‐ SMG Consulting will provide a draft report for review and comment and then a final report.    Project Timeline  We anticipate this project to be approximately 4‐6 weeks depending on the pace of interviews.  We will  need assistance from the Oswego in the following areas:  ‐ Obtaining related marketing information needed to complete the project  ‐ List of stakeholders to be interviewed (5‐7)  ‐ Initial email contact with the interview list  ‐ Other TBD    Project Fees  The cost to provide the services identified in this proposal include the following:  Phase 1: Data and Information Collection    10 hours  ‐ Includes information collection, phone interviews etc.  Phase 2: Information Analysis        5 hours  Phase 3: Final Report Development                                                        10 hours      Total (Not to exceed)       $4,200                    SMG Consulting  8 | Page    Yorkville+ Oswego Proposal  This proposal seeks to merge the efforts of Yorkville and Oswego in a focused effort to generate tourism  to the two adjacent destination. It is assumed that both municipalities would contribute funding of  approximately $140,000 annually and that both would have representation in the management and  expenditures of those funds.  Project Goal:   To assist Yorkville+ Oswego in evaluating alternatives for tourism promotion that will result in increased  visitation, employment, and local tax revenue.  Project Objectives:   To review existing information available on current marketing programs and evaluate the  current needs of Yorkville + Oswego given the available resources.  To make specific recommendations how to most effectively allocate the Yorkville + Oswego  tourism promotion funds.  To recommend effective program measurements that can assist in evaluating marketing  programs and refining future promotional decisions. Project Scope & Methodology  Project Scope  In an effort to achieve the project goal and objectives SMG proposes the following project scope:      Phase 1 – Information Collection  Implement data and information collection process.  Phase 2 – Information & Data Analysis and Synthesis  Review collected information and analyze it with an eye toward synthesizing the data and  crafting a final recommendation and report.  Phase 1 Information &  Data Collection Phase 2 Information &  Data Analysis Phase 3 Final Report &  Presentation SMG Consulting  9 | Page    Phase 3 – Final Report    SMG Consulting will develop a final report.  Methodology  SMG is proposing the following methodology for consideration.  Phase 1 – Data Collection  Task 1.1 Review current information on current marketing efforts  ‐ Review EnjoyAurora.com’s Google analytics including the trend and the number of referrals to  Oswego.  ‐ Review Yorkville + Oswego lodging trend.  ‐ Review Yorkville + Oswego marketplace and current market situation.    Task 1.2 Interview Stakeholders  ‐ Interview 12‐14 stakeholders (an equal amount from both municipalities) as recommended by  the client. Interviews to be conducted via phone or Skype.    Task 1.3 Goal Setting  ‐ Identify goals and desired outcomes from the tourism promotion investment.    Task 1.4 Review client marketing organizational capacity  ‐ How are/will current stakeholders be engaged? Who will actually implement marketing  programs? What capacity exists within the existing municipal structure(s) of Yorkville and  Oswego and what outside services will be needed?  ‐ Develop the appropriate structure to meet the needs of both municipalities including the  potential of a representative (both municipalities) advisory committee/board to make marketing  funding recommendations and oversee program implementation.      Phase 2 – Information Analysis  Task 2.1 Collected information will be integrated into a report that identifies the following:  ‐ Current market and tourism situation in Yorkville + Oswego.  ‐ Goals and desired outcomes.   ‐ Strategies and marketing programs designed to achieve the identified goals.  ‐ Those measurements needed to assess the performance of the marketing programs.         SMG Consulting  10 | Page    Note(s):  1.  SMG Consulting will review the potential $140,000/year investment from the two municipalities of a  three year $420,000 investment with annual available funds of $140,000.  2. SMG Consulting will consider the need to develop marketing systems that can be built on as  additional tourism investment funds become available.  Phase 3 – Final Report Development   Task 3.1 Provide a timely final report.  ‐ SMG Consulting will provide a draft report for review and comment and then a final report.    Project Timeline  We anticipate this project to be approximately 6‐8 weeks depending on the pace of interviews.  We will  need assistance from the Yorkville + Oswego in the following areas:  ‐ Obtaining related marketing information needed to complete the project  ‐ List of stakeholders to be interviewed (5‐7)  ‐ Initial email contact with the interview list  ‐ Other TBD    Project Fees  The cost to provide the services identified in this proposal include the following:  Phase 1: Data and Information Collection    20 hours  ‐ Includes information collection, phone interviews etc.  Phase 2: Information Analysis        7 hours  Phase 3: Final Report Development                                                         20 hours      Total (Not to exceed)       $7,990.00            SMG Consulting  11 | Page    About SMG  SMG Consulting is a marketing advisory firm specializing in providing marketing research, strategic  planning, and strategy development services for the tourism and recreation industries.  SMG prides itself on providing its clients with insights and solutions for effective marketing strategies.   We view ourselves as strategists that assist our clients by understanding bigger issues necessary for their  success.  SMG has access to a wide variety of tourism industry/marketing research resources to help ensure our  clients receive state‐of‐the‐art solutions. The firm has attracted a roster of blue chip public and private  sector clients including visitor and convention bureaus, hotels, lodging management companies, casinos,  ski resorts, economic development agencies and chambers of commerce.  SMG brings a wealth of skills, experience and knowledge relevant to this project, including the following:   Extensive experience in marketing research, economic analysis and its application in tourism.   Extensive experience in working with Destination Marketing organizations and promotion  efforts.   Specific experience with and a thorough understanding of the impact of the lodging and  recreation segments within tourist destinations.   Extensive experience in working with public sector tourism organizations.   Appreciation and commitment for balancing tourism with the protection of the environment  and the local community’s values and needs.    Expansive knowledge and experience in dealing with a variety of marketing and political issues.   Extensive experience in developing tourism impact and ROI planning models.   A thorough understanding of national economy, travel trends, and impacts.    Consultant Profile  Carl Ribaudo ‐ Project Director  Carl is a strategic thinker, thought leader and innovator in the tourism industry.  As the founder and  president of SMG Consulting Carl has developed a wide range of services including marketing research,  marketing strategy and planning, tourism economic analysis, measurement, and organizational change  management. Carl is a trusted advisor to a number of CEOs and senior executives throughout the  industry.     SMG Consulting  12 | Page    Carl is also a writer and speaker. He authors a monthly op‐ed page for the local newspaper, has  published a number of marketing strategy, tourism and motorcycle touring related articles, and is a  familiar face at industry conferences, including ESTO and Mountain Travel Symposium, where he  regularly serves as a guest speaker and panelist. Carl also serves as an advisor to the Recreation, Parks  and Tourism Department at San Francisco State University and was recently appointed to the Visit  California Research & ROI Committee.  Carl obtained a Bachelor of Science degree from California State University at Northridge.  He received  his Master’s degree in Business Administration (MBA) from San Francisco State University Graduate  School of Business. He recently completed a certificate program at Cornell University in Organizational  Change Leadership.  He enjoys riding his BMW motorcycle on two lane roads throughout the west, trap shooting, and golf.  SMG Consulting  13 | Page