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City Council Packet 2004 10-26-04
United City of Yorkville 800 Game Farm Road Yorkville, IL 60560 AGENDA CITY COUNCIL MEETING CITY COUNCIL CHAMBERS 7:00 PM 2nd Revised: 10/22/04 Tuesday, October 26, 2004 Call to Order: 7:00 p.m. Pledge of Allegiance: Roll Call by Clerk: WARD I WARD II WARD III WARD IV Rich Sticka Valerie Burd Marty Munns Joe Besco Paul James Larry Kot Wanda Ohare Rose Ann Spears Establishment of Quorum: Introduction of Guests: Amendments to Agenda: Committee Meeting Dates: Public Works Committee Meeting: Ad-hoc: Technology Committee 7:00 p.m., Monday, November 22, 2004 To be announced Economic Development Committee: 7:00 p.m., Thursday, November 18, 2004 City Hall Conference Room Administration Committee Meeting: 6:30 p.m., Thursday, November 4, 2004 City Hall Conference Room Public Safety Committee Meeting: 6:30 p.m., Monday, November 15, 2004 City Hall Conference Room Public Hearings: 1. PC 2004-16 Saravanos Properties, LLC, Petitioner, request to annex to the United City of Yorkville and rezone from Kendall County A-1 Agricultural to United City of Yorkville B-3 Service Business District and for hearing as to the Annexation Agreement of Petitioner. The real property consists of approximately 2 acres at 7131 Route 47, Kendall Township, Kendall County, Illinois. City Council Meeting Agenda October 26,2004 Page 2 Citizen Comments: Presentations: None Consent Agenda 1. Resolution Declaring Official Intent for Rob Roy Interceptor- authorize Mayor and City Clerk to execute authorizing the issuance of bonds to finance this project in an amount not to exceed$20,000,000 2. Smith Engineering Proposal/Agreement for Traffic Impact & Intersection Design Study for Rt. 47& Wheaton Ave. - authorize Mayor to execute in an amount not to exceed$32,250 upon receiving deposit from FE Wheaton 3. 4th Annual Tri-City Challenge Sponsorship - authorize cash donation in an amount not to exceed$250, use of Park and Riverfront Shelter, and Public Relations/Media spots through the City's paid advertisements Plan Commission / Zoning Board of Appeals: Minutes for Approval (Corrections and Additions): Minutes of City Council - None Minutes of Committee of the Whole -July 20, 2004 and August 17, 2004 Bill payments for approval from the current Bill List (Corrections and Additions): Checks total these amounts: $ 1,714,393.49(vendors) $ 140,003.24(payroll period ending 10/02/04) $ 1,854,396.73 (total) Reports: Mayor's Report: 1. FY 03/04 Audit 2. PNA Sanitary Utility Easement Agreement 3. Conover/Fisher Sanitary Utility Easement Agreement 4. Finance Plan for Master Facilities Plan 5. Rt. 47 Resolution Attorney's Report: City Clerk's Report: City Treasurer's Report: City Council Meeting Agenda October 26, 2004 Page 3 Reports(con't): City Administrator's Report: Finance Director's Report: Director of Public Works Report: Chief of Police Report: Executive Director of Parks & Recreation Report: Community&Liaison Report: Committee Reports: Public Works Committee Report: 1. Heartland Circle - Johnson Street Watermain Sanitary Sewer - Reimbursement 2. Rob Roy Creek Interceptor- Results of Bid Opening Economic Development Committee Report: 1. Villas at the Preserve Annexation and PUD Agreement and Preliminary Plan a. Ordinance Authorizing the Execution b. Ordinance Annexing c. Consent to Creation of Special Service Tax Area d. Enabling Ordinance to Create Special Tax Service Area e. Ordinance Establishing Special Tax Service Area Public Safety Committee Report: 1. No Report. Administration Committee Report: 1. Recreation Supervisor New Hire 2. SSA 2004-104 Grande Reserve Central - Fixed Rate a. Bond Ordinance b. Trust Indenture 3. Intent Resolution for Raintree Village Phase II SSA City Council Meeting Agenda October 26, 2004 Page 4 Additional Business: Request for Executive Session for the purpose of purchasing or leasing of real property for the use of the public body. Adjournment: COMMIT FEES, MEMBERS AND RESPONSIBILITIES F/Y 2004 -2005 PUBLIC WORK Committee Departments Liaisons Chairman: Alderman Besco Water and Sewer Park Board Committee: Alderman Munns Streets and Alleys YBSD Committee: Alderman Sticka Sanitation and Waste Committee: Alderwoman Burd iCONOMIC DEVELOPMENT Committee Departments Liaisons Chairman: Alderman Sticka Planning& Building & Zoning Chamber of Commerce Committee: Alderwoman Burd Business & Economic Dev. Kendall County Econ. Dev. Committee: Alderwoman Spears Plan Commission Committee: Alderman Munns Bristol Plan Commission Yorkville Econ. Dev. Corp. Aurora Area Convention& Tourism Council Downtown Re-development PUBLIC SAFETY1 - — - Committee Departments Liaisons Chairman: Alderman Kot Police Human Resource Comm. Committee: Alderwoman Ohare Schools School District Committee: Alderwoman Spears Public Relations KenCom Committee: Alderman James IADIVIINISTRATION1 Committee Departments Liaisons Chairman: Alderman James Finance Metra Committee: Alderwoman Ohare Public Properties Library Committee: Alderman Kot Personnel Cable Consortium Committee: Alderman Besco IAD-HOC: TECHNOLOGY1 Committee Chairman: Alderman Munns Committee: Alderman Kot Committee: Alderman Sticka Committee: Alderwoman Ohare „ D GI p� J � � United City of Yorkville EST erl _..--„2._____123`183& County Seat of Kendall County 800 Game Farm Road t Ii';T. ` Yorkville, Illinois, 60560 9 «s°” =o Telephone: 630-553-4350 ' L ,vr. Fax: 630-553-7575 Website: www.yorkville.il.us AGENDA CITY COUNCIL MEETING CITY COUNCIL CHAMBERS 7:00 PM Revised: 10/22/04 Tuesday, October 26, 2004 Call to Order: 7:00 p.m. Pledge of Allegiance: Roll Call by Clerk: WARD I WARD II WARD III WARD IV Rich Sticka Valerie Burd Marty Munns Joe Besco Paul James Larry Kot Wanda Ohare Rose Ann Spears Establishment of Quorum: Introduction of Guests: Amendments to Agenda: Committee Meeting Dates: Public Works Committee Meeting: Ad-hoc: Technology Committee 7:00 p.m., Monday, November 22, 2004 To be announced Economic Development Committee: 7:00 p.m., Thursday, November 18, 2004 City Hall Conference Room Administration Committee Meeting: 6:30 p.m., Thursday,November 4, 2004 City Hall Conference Room Public Safety Committee Meeting: 6:30 p.m., Monday, November 15, 2004 City Hall Conference Room --- ----------- ----------------------------------------- --- ------ ---- - ----- Public Hearings: 1. PC 2004-16 Saravanos Properties, LLC, Petitioner, request to annex to the United City of Yorkville and rezone from Kendall County A-1 Agricultural to United City of Yorkville B-3 Service Business District and for hearing as to the Annexation Agreement of Petitioner. The real property consists of approximately 2 acres at 7131 Route 47, Kendall Township, Kendall County, Illinois. City Council Meeting Agenda October 26, 2004 Page 2 Citizen Comments: Presentations: None Consent Agenda 1. Resolution Declaring Official Intent for Rob Roy Interceptor-authorize Mayor and City Clerk to execute authorizing the issuance of bonds to finance this project in an amount not to exceed$20,000,000 2. Smith Engineering Proposal/Agreement for Traffic Impact & Intersection Design Study for Rt. 47& Wheaton Ave. -authorize Mayor to execute in an amount not to exceed$32,250 upon receiving deposit from FE Wheaton 3. 4th Annual Tri-City Challenge Sponsorship -authorize cash donation in an amount not to exceed$250, use of Park and Riverfront Shelter, and Public Relations/Media spots through the City's paid advertisements Plan Commission /Zoning Board of Appeals: Minutes for Approval (Corrections and Additions): Minutes of City Council - None Minutes of Committee of the Whole-July 20, 2004 and August 17, 2004 Bill payments for approval from the current Bill List(Corrections and Additions): Checks total these amounts: $ 1,714,393.49 (vendors) $ 140,003.24 (payroll period ending 10/02/04) $ 1,854,396.73 (total) Reports: Mayor's Report: 1. FY 03/04 Audit 2. PNA Sanitary Utility Easement Agreement 3. Conover/Fisher Sanitary Utility Easement Agreement 4. Finance Plan for Master Facilities Plan 5. Rt. 47 Resolution Attorney's Report: City Clerk's Report: City Treasurer's Report: City Council Meeting Agenda October 26, 2004 Page 3 Reports (con't): City Administrator's Report: Finance Director's Report: Director of Public Works Report: Chief of Police Report: Executive Director of Parks& Recreation Report: Community &Liaison Report: Committee Reports: Public Works Committee Report: 1. Heartland Circle - Johnson Street Watermain Sanitary Sewer - Reimbursement 2. Rob Roy Creek Interceptor- Results of Bid Opening Economic Development Committee Report: 1. Villas at the Preserve Annexation and PUD Agreement and Preliminary Plan a. Ordinance Authorizing the Execution b. Ordinance Annexing c. Consent to Creation of Special Service Tax Area d. Enabling Ordinance to Create Special Tax Service Area e. Ordinance Establishing Special Tax Service Area Public Safety Committee Report: 1. No Report. Administration Committee Report: 1. Recreation Supervisor New Hire 2. SSA 2004-104 Grande Reserve Central - Fixed Rate a. Bond Ordinance b. Trust Indenture 3. Intent Resolution for Raintree Village Phase II SSA Additional Business: Adjournment: City Council Meeting Agenda October 26, 2004 Page 4 COMMITTEES, MEMBERS AND RESPONSIBILITIES F/Y 2004—2005 PUBLIC WORKS Committee Departments Liaisons —� Chairman: Alderman Besco Water and Sewer Park Board Committee: Alderman Munns Streets and Alleys YBSD Committee: Alderman Sticka Sanitation and Waste Committee: Alderwoman Burd ECONOMIC DEVELOPMENT Committee Departments Liaisons Chairman: Alderman Sticka Planning&Building& Zoning Chamber of Commerce Committee: Alderwoman Burd Business&Economic Dev. Kendall County Econ. Dev. Committee: Alderwoman Spears Plan Commission Committee: Alderman Munns Bristol Plan Commission Yorkville Econ. Dev. Corp. Aurora Area Convention & Tourism Council Downtown Re-development PUBLIC SAFETY; Committee Departments Liaisons Chairman: Alderman Kot Police Human Resource Comm. Committee: Alderwoman Ohare Schools School District Committee: Alderwoman Spears Public Relations KenCom Committee: Alderman James ADMINISTRATION - ---- - --- --------- ---- ---- -- ---- ------ Committee Departments Liaisons Chairman: Alderman James Finance Metra Committee: Alderwoman Ohare Public Properties Library Committee: Alderman Kot Personnel Cable Consortium Committee: Alderman Besco AD-HOC: TECHNOLOGY; Committee Chairman: Alderman Munns Committee: Alderman Kot Committee: Alderman Sticka Committee: Alderwoman Ohare � United City of Yorkville EST.arti ' is3s County Seat of Kendall County .�� 800 Game Farm Road 4Yorkville, Illinois, 60560 O� �° AT Telephone: 630-553-4350 ���CE 114.)' Fax: 630-553-7575 Website: www.yorkville.il.us AGENDA CITY COUNCIL MEETING CITY COUNCIL CHAMBERS 7:00 PM Tuesday, October 26, 2004 Call to Order: 7:00 p.m. Pledge of Allegiance: Roll Call by Clerk: WARD I WARD II WARD III WARD IV Rich Sticka Valerie Burd Marty Munns Joe Besco Paul James Larry Kot Wanda Ohare Rose Ann Spears Establishment of Quorum: Introduction of Guests: Amendments to Agenda: Committee Meeting Dates: Public Works Committee Meeting: Ad-hoc: Technology Committee 7:00 p.m., Monday, November 22, 2004 To be announced Economic Development Committee: 7:00 p.m., Thursday, November 18, 2004 City Hall Conference Room Administration Committee Meeting: 6:30 p.m., Thursday, November 4, 2004 City Hall Conference Room Public Safety Committee Meeting: 6:30 p.m., Monday, November 15, 2004 City Hall Conference Room Public Hearings: 1. PC 2004-16 Saravanos Properties, LLC, Petitioner, request to annex to the United City of Yorkville and rezone from Kendall County A-1 Agricultural to United City of Yorkville B-3 Service Business District and for hearing as to the Annexation Agreement of Petitioner. The real property consists of approximately 2 acres at 7131 Route 47, Kendall Township, Kendall County, Illinois. City Council Meeting Agenda October 26, 2004 Page 4 COMMITTEES, MEMBERS AND RESPONSIBILITIES F/Y 2004—2005 PUBLIC WORKS Committee Departments Liaisons Chairman: Alderman Besco Water and Sewer Park Board Committee: Alderman Munns Streets and Alleys YBSD Committee: Alderman Sticka Sanitation and Waste Committee: Alderwoman Burd ECONOMIC DEVELOPMENT Committee Departments Liaisons Chairman: Alderman Sticka Planning& Building& Zoning Chamber of Commerce Committee: Alderwoman Burd Business & Economic Dev. Kendall County Econ. Dev. Committee: Alderwoman Spears Plan Commission Committee: Alderman Munns Bristol Plan Commission Yorkville Econ. Dev. Corp. Aurora Area Convention& Tourism Council Downtown Re-development PUBLIC SAFETY1 Committee Departments Liaisons Chairman: Alderman Kot Police Human Resource Comm. Committee: Alderwoman Ohare Schools School District Committee: Alderwoman Spears Public Relations KenCom Committee: Alderman James ADMINISTRATION, Committee Departments Liaisons Chairman: Alderman James Finance Metra Committee: Alderwoman Ohare Public Properties Library Committee: Alderman Kot Personnel Cable Consortium Committee: Alderman Besco AD-HOC: TECHNOLOGY1 Committee Chairman: Alderman Munns Committee: Alderman Kot Committee: Alderman Sticka Committee: Alderwoman Ohare 10/11/2004 13:44 FAX 630 553 5764 DANIEL J. KRAMER fJ002/010 United City of Yorkville _, ,. _� County Suet o/Kendall County EST.%. 1036 goo Game Farm Road 0 Yorkville,IMnois 60560 0 ' +Iq,c ‘, • p Phone;630-553-4350 '0 ,4..."' � Fax:630.553-7575 V October 11,2004 Attorney John Argoudelis Dinverno &Foltz, LLP 500 Park Blvd., Ste. 1400 Itasca, IL 60143-1272 VIA FAX: 775-1941 Re: United City of Yorkville/Saravanos Property Dear Mr, Argoudelis: Enclosed please find the proposed Annexation Agreement between the United City of Yorkville and Saravanos Properties, LLC. Please be advised that I have completed the corrections forwarded to my office in your October 8, 2004 correspondence. Please review the same with your clients and should you have any other questions or request any additional revisions, please feel free to contact me. Very truly yours, Kel A. Kramer Attorney at Law KAwlgc Encl. Cc United City of Yorkville 10/11/2004 13.44 FAX 830 553 5764 DANIEL J. KRAMER a 003/010 STATE OF ILLINOIS ) October 4, 2004 COUNTY OF KENDALL ) ANNEXATION AGREEMENT TO THE UNITED CITY OF YORKVILLE SARAVANOS PROPERTY THIS AGREEMENT is made and entered into this day of by and between THE UNITED CITY OF YORKVILLE,Yorkville, Illinois, a municipal corporation, located in Kendall County, Illinois (hereinafter referred to as "City"), and SARAVANOS PROPERTIES, L.L.C. an Illinois Limited Liability Company of the Village of Plainfield, Will County, Illinois (hereinafter referred to as "Owner/Developer"). WITNESSETH WHEREAS, Owner/Developer is the owner of real property which is the subject matter of said Agreement comprising approximately 2 acres,more or less, and is more particularly described in the attached Exhibit "A", which is incorporated herein by reference; and WHEREAS, the subject real property is located contiguous to the corporate boundaries of the CITY; and is not located within the corporate boundaries of any other municipality; nor is any portion thereof classified as flood plain; and WHEREAS, Owner/Developer desires to annex the said real property described into the City, its Plan commission has considered the Petition to Annex, and the City Council has heretofore both requested and approved the proposed land use and the zoning of the same at the request of Owner/Developer and the City; and 1 10/11/2004 13:44 FAX 630 553 5764 DANIEL J. KRAMER 004/010 WHEREAS, Owner/Developer has presented, and the City has considered, the tract, of real property herein described in the attached Exhibit"A"as B-3 Service Business District in order to make said real property a desirable addition to the City; and WHEREAS, all parties to this Agreement desire to set forth certain terms and conditions upon which the land heretofore described will be annexed to the City in an orderly manner, and WHEREAS, Owner/Developer and its representatives have discussed the proposed annexation and have had public meetings with the Plan Commission and the City Council, and prior to the execution hereof, notice was duly published and a public hearing was held to consider this Agreement, as required by the statutes of the State of Illinois in such case made and provided. WHEREAS, in accordance with the powers granted to the CITY by the provisions of 65 MCS 5/11-15.1-1 through 51.1-5, inclusive,relating to Annexation Agreements, the parties hereto wish to enter into a binding agreement with respect to the future annexation and zoning of the subject Property and to provide for various other matters related directly or indirectly to the annexation of the Property in the future, as authorized by, the provisions of said statutes; and WHEREAS, pursuant to due notice and publication in the manner provided by law,the appropriate zoning authorities of the CITY have and such public hearing and have taken all further action required by the provisions of 65 TLCS 5/11-15,1.3 and the ordinances of the CITY relating to the procedure for the authorization, approval and execution of this Annexation agreement by the CITY. —2— 10/11/2004 13: 45 FAX 630 553 5764 DANIEL J. KRAMER 0 005/010 NOW THEREFORE, for and in consideration of the mutual promises and covenants herein contained, the parties agree,under the terms and authority provided in 65 ILCS 5/11- 15.1-1 through 65 ILCS 5/11-15.1-5, as amended,as follows: 1. A. ANNEXATION AND ZONING. The City shall adopt an ordinance annexing to the City all of the real property described herein in the attached Exhibit"A"; and the City in said ordinance shall zone the real property designated in the attached Exhibit"A"subject to the further terms of this Agreement as B-3 Service Business District. Said zoning shall allow the uses, size, density, area, coverage, and maximum building heights as set forth on Exhibit"B"for the B-3 Service Business District. Said real property shall be used and developed in accordance with 65 ILCS 5/11-15.1-1 through 65 ILCS 5/11-15.1-5, and in accordance with the City Subdivision Control and Zoning Ordinances. B. The Owner/Developer, and successors,heirs, and assigns hereby agree that prior to issuance of a building permit on the subject parcel, a site development plan shall be submitted and approved by the City Council of the United City of Yorkville. 2. CITY'S AGREEMENTS. A. The City agrees that due to the nature of the non-residential use and zoning classification of said parcel, Owner/Developer has no obligation to pay School Transition Fees or Land-Cash Fees. (i) In the event, at a later date Owner/Developer seeks to modify the existing zoning to a Residential Class Zoning, Owner/Developer agrees to pay School Transition fees to the Yorkville School District and shall be paid per residential dwelling unit in said subdivision as required by City Ordinance at the time of a residential zoning —3— 10/11/2004 13: 45 FAX 630 553 5764 DANIEL J. KRAMER 0006/010 class being granted and Development fees per residential dwelling unit to the United City of Yorkville, and other fees to the United city of Yorkville in conformance with the City Ordinance or as modified herein. Said Transition, development, and other fees shall be paid on a per dwelling unit basis concurrent with and prior to the issuance of each respective subject residential building permit. Said fees are being paid voluntarily and with the consent of Owner/Developer based upon this contractual agreement voluntarily entered into between the parties after negotiation of this Agreement. Owner/Developer knowingly waives any claim or objection as to amount of the specific fees negotiated herein voluntarily. No School Transition fees,or School-Park Land Cash Fees shall be charged on any real property zoned for business, office, or manufacturing purposes under the terms of this Agreement. (ii) Owner/Developer substantially agrees to pay development fees in effect at the time of this Agreement for the benefit of Bristol-Kendall Fire Protection District for any buildings constructed on the subject property after the date of annexation. B. Owner/Developer shall be required by THE UNITED CITY OF YORKVILLE to hook-on to the city water or Sanitary Sewer System at the time of entering into this annexation Agreement. C. Upon annexation,the Owner will receive police protection, 911 service and library service as provided by City. D. The City will not require the Owner to annex to Yorkville Bristol Sanitary District or other applicable sanitary district, until platting or application for a building permit seeking to hook up to the City sewer system is sought by Owner. Property owner agrees to -4- 10/11/2004 13: 45 FAX 630 553 5764 DANIEL J. KRAMER 1007/010 cooperate with other entities to formulate a separate agreement to allow for contiguity of other properties to the Sanitary District if requested. 3. RIGHTS AND OBLIGATIONS OF SUCCESSORS AND ASSIGNS. It is specifically understood and agreed that Owner and its successors and assigns shall have the right to sell transfer, mortgage and assign all or any part of the subject property and the improvements thereon to other persons, trusts, partnerships, firms, or corporations, for investment,building, financing, developing and all such purposes, and that said persons, trusts, partnerships, firms, or corporations shall be entitled to the same rights and privileges and shall have the same obligations as Owner under this Agreement and upon such transfer, the obligations pertaining to the property transferred or sold shall be the sole obligations of the transferee, except for any performance bonds or guaranties posted by Owner on any subdivided or unimproved property for which an acceptable substitute performance bond or letter of credit has not been submitted to the City. 4. TIME OF THE ESSENCE. It is understood and agreed by the parties hereto that time is of the essence of this Agreement and that all of the parties will make every reasonable effort, including the calling of special meetings, to expedite the subject matter hereof It is further understood and agreed by the parties that the successful consummation of this Agreement requires their continued cooperation. 5. COVENANTS AND AGREEMENTS, The covenants and agreements contained in this Agreement shall be deemed to be covenants running with the land during the term of this Agreement shall inure to the benefit of and be binding upon the heirs, successors and assigns of the parties hereto, including the city, its corporate authorities and their successors in office, and is —5— 10/11/2004 13: 45 FAX 630 553 5764 DANIEL J. KRAMER 1008/010 enforceable by order of the court pursuant to its provisions and the applicable statutes of the State of Illinois. 6. BINDING EFFECT AND TERM. This Annexation Agreement shall be binding upon and inure to the benefit of the parties hereto, and their successors and owners of record of land which is the subject of this Agreement, assignee, lessees, and upon any successor municipal authorities of said city, so long as development is commenced within a period of twenty years from the date of execution of this Agreement by the City. 7. NOTICE. Any notices required hereunder shall be in writing and shall be served upon any other party in writing and shall be delivered personally or sent by registered or certified mail, return receipt requested,postage prepaid, addressed as follows: If to the City: City Clerk 800 Game Farm Road Yorkville, IL 60560 With a copy to: Daniel J. Kramer, City Attorney 1107A S. Bridge Street Yorkville, IL 60560 To Owner/Developer: Saravanos Properties, L.L.C. 15317 Dan Patch Dr. Plainfield,IL 60544 With a copy to: Attorney John F. Argoudelis Dinvemo &Foltz, L.L.P. 500 Park Boulevard, Suite 1400 Itasca, IL 60143-1272 or to such other addresses as any party way from time to time designate in a written notice to the other parties. —6— 10/11/2004 13: 45 FAX 630 553 5764 DANIEL J. KRAMER a 009/010 8. ENFORCEABILITY. This Agreement shall be enforceable in any court of competent jurisdiction by any of the parties hereto by an appropriate action of law or in equity to secure the performance of the covenants herein contained. In the event any portion of said agreement becomes unenforceable due to any change in Illinois Compiled Statutes or court decisions, said unenforceable portion of this Agreement shall be excised here from and the remaining portions thereof shall remain in full force and effect. 9. ENACTMENT OF ORDINANCES. The City agrees to adopt any ordinances which are required to give legal effect to the matters contained in this Agreement or to correct any technical defects which may arise after the execution of this Agreement. —7— 10/11/2004 13:45 FAX 630 553 5784 DANIEL J. KRAMER 12010/010 IN WITNESS WHEREOF,the undersigned have hereunto set their hands and seals this _day of , 2004. UNITED CITY OF YORKVILLE By: Arthur F. Prochaska, Jr., Mayor Attest: City Clerk OWNER/DEVELOPER: SARAVANOS PROPERTIES, L.L.C. By: Attest: Prepared by and Return to: Law Offices of Daniel J. Kramer 1107A S. Bridge Street Yorkville, Illinois 60560 630.553.9500 -8- Page 1of1 Lisa Pickering From: Jackie Milschewski (jzm60@worldnet.att.net] Sent: Wednesday, November 03,2004 5:04 PM To: Ipickering@yorkville.il.us Subject: Re: Minutes from March 16, 2004 Lisa, I amended the agenda at the beginning of the meeting to correct the date of the minutes to reflect March 16, 2004. I was working on two COW minutes and typed the wrong date on the original copy I sent you. They were approved with the amended date and no further action is needed. Thanks, Jackie ---Original Message--- From: To: Cc: Sent: Wednesday, November 03,2004 1:00 PM Subject: Minutes from March 16, 2004 Jackie, Per Tony's request, I am emailing you about the minutes from March 16, 2004. There is some confusion in regard to these minutes. Were the minutes approved with the corrected date? If they were approved with the original date listed on the agenda of August 17, 2004, then Tony would like them on the next City Council Agenda under City Clerk's Report. Thanks, Lisa 11/4/2004 Page 1 of 8 UNITED CITY OF YORKVILLE COMMITTEE OF THE WHOLE CITY HALL CONFERENCE ROOM MARCH 16,2004 7:00 P.M. ELECTED OFFICIALS PRESENT: Mayor Art Prochaska Alderman Wanda Ohare Alderman Joe Besco Alderman Rose Spears Alderman Valerie Burd Alderman Richard Sticka Alderman Larry Kot City Treasurer Bill Powell CITY STAFF PRESENT: City Administrator Tony Graff Public Works Director Eric Dhuse City Attorney Representative Kelly Kramer Director of Parks&Recreation Laura Brown Police Chief Harold Martin Finance Director Traci Pleckham(arrived 7:20) GUESTS: See attached list. DETAILED BOARD REPORT—BILL LIST Alderman Spears questioned the following items: o Page 1 - payment to Associated Technical Services for$586.00 for an emergency locate. Director of Public Works Eric Dhuse explained that the charge was for pinpointing a water main break. o Page 14 -payment to Motorola for$2303.50 for VRM850 and cable. Director Dhuse explained that the charge was for the radios used by the Public Works Department. o Page 19-payment to Schoppe Design for the new post office in the amount of$3,826.45. Mayor Prochaska explained that the fee was for the proposal to the United States Postal Service for a downtown Iocation for the new post office. Mr. Schoppe prepared the plan for the proposed site. o Page 21 - payment to Seyfarth, Shaw and Fairweather in the amount of$5,792.29. Police Chief Harold Martin explained that a portion of this was for personnel issues in the Police Department and City Administrator Tony Graff stated that the remainder was for work on the Employee Manual. o Page 25 - payment to Old Second Bank for the safety deposit rental in the amount of $100.00. Mayor Prochaska explained that the city rents a safety deposit box and has always had one;the City Clerk has the key. o Page 26 0-payment to Yorkville Self Storage in the amount of$150.00. Administrator Graff stated that the city is still renting two storage units and will probably still need to continue to rent one unit after the disposal of property because there is no other space for the items in the unit(equipment, desks, file cabinets, etc). Alderman Ohare questioned the following charge: o Page 11 -Kendall County Probation—Juvenile for$5,000.00. Chief Martin stated that the Police Department received a grant and as part of it,the department agreed to assist the County with its work. The Police Department received$30,000.00 and shared $5,000.00 for Functional Family Therapy services provided by Kendall County and Aunt Martha's. • Page 2 of 8 There were no further questions. The Detailed Bill list was placed on the March 23,2004 City Council regular agenda. ITEMS RECOMMENDED BY COMMITTEE FOR CONSENT AGENDA 1. Police Reports for January 2004 Alderman Kot stated that the reports were reviewed at the Public Safety Committee meeting and everything was in order. There were no questions or comments. This item was placed on the March 23, 2004 City Council consent agenda. MAYOR Coffee with the Mayor Mayor Prochaska reported that Coffee with the Mayor would be on Saturday, March 20, 2004 at Freeman's Sports from 9:00 A.M.to 11:00 A.M. Kendall County Trails and Greenway Plan Resolution Mayor Prochaska reported that the resolution was developed as a result of a Mayors and Managers Meeting. He turned the floor over to Executive Director of Parks&Recreation Laura Brown who explained that all the surrounding communities were involved in the master trail plan for Kendall County. The focus was on where Kane County trails ended and how Kendall County can connect both County and local trails to the system. The plan will allow for bike development grants to be pursued. Alderman Kot asked to see the plan before the resolution is voted on. Mayor Prochaska stated that it was available at the City offices for anyone interested in viewing it. This item was placed on the March 23,2004 City Council consent agenda. Approval of Historical Street Name List Mayor Prochaska presented the list of historical street names. Alderman Spears had a problem with the list because five people were pulled off the list by the Human Resource Commission. She recommended that one employee handle the project because too many people are involved and asked Administrator Graff to assign someone to it. There was discussion regarding the use of the names of people serving in the position for which they are being recommended for street names. Alderman Spears felt that the list had already been approved however Mayor Prochaska and Administrator Graff stated that neither the City Clerk nor the Deputy Clerk could find it in the minutes that it was approved. Alderman Spears asked that the Council receive a list of the street names and which development is using them. Mayor Prochaska recommended that the five names be removed and the list move ahead. He stated that if everything is clarified by March 26, 2004 this item will be placed on the March 23, 2004 City Council agenda. Salary Increases for the Next Fiscal Year Mayor Prochaska reported that he discussed the salary increase with staff and proposed a1.8% COLA(cost of living adjustment)along with merit raises of up to an additional 3.2%for a maximum 5% increase which has been worked into the budget. The Council discussed the increase and agreed to it. Page 4 of 8 Page 3 of 8 with these unused funds and next years budget or add the total amount to 1 FY 04/05 Budget Director Pleckham stated that there are funds in this year's budget under tl Mayor Prochaska presented the Fiscal Year 2004/2005 Proposed Budget. Finance Director Traci Equipment/Software(approximately$7000.00)and Contingency(about$ Pleckham went over the following line items indicated on her Budget Changes Summary: Administrator Graff stated that the Adhoc Technology chair, Alderman M General Fund: split funding. Mayor Prochaska suggested that how the funds will be split o Collection Fee-YBSD-was increased from$10,000.00 to$44,441.00. next COW meeting with a recommendation from Administrator Graff. Finance&Administration Expenses o Benefits—Health Insurance—decreased from 682,876.00 to$621,000.00. Alderman This item will be brought back to the next COW meeting for further discu Spears noted that it has been discussed in the past to have employees contribute toward Health Insurance. Mayor Prochaska asked if the Administration Committee had made a ECONOMIC DEVELOPMENT COMNIITTEI recommendation for this and Alderman Spears stated that it was not discussed further by the committee. Mayor Prochaska noted that there is still a month before the budget needs Tanglewood Trails 1 %2 Mile Review to be approved so this could still be investigated or this recommendation could be made Alderman Sticka reported that this development was reviewed by the Plan at the mid-year budget review. Economic Development Committee and both committees approved it. At o Contractual Service— increased from $18,000.00 to$37,300.00. Administrator Graff that there is language in the annexation agreement concerning a backup S noted that Contractual Services Fund was increased to factor in strategic planning with development will annex when they become contiguous. Until the propert; regards to the employee performance evaluations. SSA will apply to Kendall County. After annexation, it will apply to the t o Travel/Meals/Lodging—increased from$18,000.00 to$19,000.00. Director Pleckham The developer has also granted the city easements for the water line or an, noted that amounts allocated to each item in the account were adjusted. run along High Point Road. o Contingency-increased from$87,606.00 to$122,523.00. Alderman Spears asked what is allocated to this item. Administrator Graff explained that this fund is set aside for Mike Brandenburg with Tanglewood Homes gave a presentation on the d emergencies and any expenditure from the fund will have to be brought to the Mayor and indicated the layout of the trails, easements for water and sewer, low volt anything over$5,000.00 will still be approved by the Council. Lots range from 39,000 to 90,000 square feet. Bob Nelson with Tanglew Street Expenses: the landscaping and wet lands plans. o Street Rehab Projects—increased from$135,000.00 to$150,000.00 due to the Cornelis Road project with Kendall County The Council recommended approval to Kendall County subject to the exe Municipal Building: agreement. o Entry Way Signs— $3,600.00 has been added to the budget for signs. Nothing has previously been allocated for this. This item was placed on the March 23,2004 City Council meeting regula o Landscaping—Public Buildings-$5,000.00 has been added to the budget for attachments of the exhibits to the agreement and a review of the prelimitt landscaping. The staff recommended this item to the Mayor as funds for this have March 18, 2004. previously been taken out of the Parks General Fund. PARK BOARD Alderman Kot noted that further on the meeting agenda was an item to add a second K-9 unit for the Police Department. He asked if this was factored into the current budget. Chief Martin stated Park, Gazebo and Shelter Reservation Policy that the stipend for the K-9 unit will be out of the Contingency Fund. Any of the added expenses Director Brown reported that the Parks Department has been receiving re such as for the dog food should be covered by donations. Alderman Kot also noted that the parks for activities and they would like to have a policy in place as to hov Public Works Committee is in the process of doing salary review for the Public Works Director. and used. They have mirrored the athletic field's reservation policy and t He asked if this was also factored in or was a cushion for this possible increase included. Mayor develop a Park, Gazebo and Shelter Reservation Policy. Prochaska stated that it was not factored in because the dollar amount is unknown however the Contingency Fund can be used for this. The Council discussed the policy. A major concern was the use of the pa is reserved by a private group. It was suggested that the policy explain tli There was no further discussion on the budget. Mayor Prochaska recommended that it be to the public while it is being rented. Administrator Graff suggested prin published for viewing in the April 1, 2004 edition of the Record Newspaper. It was the parks indicating the areas of each park that can be reserved exclusively. l consensus of the Council to move ahead with publication. The public hearing for the budget this information back to the next COW meeting. The Council also discus would be April 13, 2004. notification,the affect to Hometown Days, rental categories,etc. ADHOC TECHNOLOGY This item will be brought back to the next COW meeting. RFP Technology Funding Options Administrator Graff stated that funding for upgrading to a T1 Line is being researched. He asked the Council if they wanted to expend unused dollars from the current budget, split the funding Page 1 of 11 DRAFT UNITED CITY OF YORKVILLE COMMITTEE OF THE WHOLE Council Chambers July 20,2004- 7:00 p.m. In Attendance: City Art Prochaska—Mayor Harold Martin—Chief of Police Wanda Ohare—Alderwoman Laura Brown—Exec. Director Parks&Recreation Rich Sticka—Alderman Eric Dhuse—Director of Public Works Paul James—Alderman Bill Powell—City Treasurer Rose Spears—Alderwoman Kelly Kramer— City Attorney Larry Kot—Alderman Tony Graff—City Administrator Joe Besco —Alderman Guests Don Peterson Jan Usilton(spelling?) Birgitt Peterson Georgia Krause Dan Waitt—Beacon News Bruce Sperling—Triangle Inv. Patrick Leit—Marker Ed Welch Derek Knight—Marathon Cara Behrens—Travel Services of Yorkville Cheryl Jones—Marathon Kathy Farren—Kendall County Record Clayton Marker—RMA Inc. Shannon Lee—Lighthouse Academy Gregg Ingemunson—Attorney The meeting was called to order by Mayor Prochaska at 7:02pm. MAYOR 1. Master Facility Plan The Mayor announced that the Master Facility Plan would be moved to the end of the meeting. 2. Intergovernmental Agreement With Forest Preserve This item was tabled since Attorney Dan Kramer had been in court during the week. 3. Greenspace—Countryside Property Owners A town meeting will be scheduled with residents to hear their opinions regarding the disposition of the open space. Attorney Kramer stated that the Forest Preserve will possibly take control of some of the area and the local residents may gain some of the property by adverse possession. Ms. Kramer noted that two residents had been maintaining some of the area by the pond and would possibly make a trade for ownership of part of the property by exchanging some for a Forest Preserve trail. Page 2 of 11 Mayor Prochaska suggested bringing this item back to the next C.O.W. meeting on August 3rd with some suggested dates for the town meeting. A possible location would be the church 4. Marathon Petroleum—Zoning Variance Request Mayor Prochaska reported that a new plat and landscaping plan had been submitted. Attorney Ingemunson reported that a variance for the trash bin is being withdrawn and that a 30 foot buffer would be needed for the landscape plan. The 24-hour operation is the main issue and Mayor Prochaska stated that Speedway can be open 24 hours. Now the remaining issue is the improvements. The Mayor opened the floor to discussion. Alderwoman Ohare noted that residents near the Oswego BP Amoco had protested the height of the lights. Derek Knight reported that lights would be minimal and would meet City standards. If it became a problem, it would be addressed by Marathon. Alderman Sticka asked if there was a city ordinance governing the brightness of the lights and he also commented that in the Zoning Board minutes, Speedway stated a willingness to maintain lower light levels. Mr. Knight reported that he thought the level was .5 foot-candles adjacent to residential. He also said Speedway would have flush mount lights with lights under the canopy, but not on the sides of the canopy. Ms. Krause asked if mounting a shield on the canopy was a possibility to which Mr. Knight replied the lights are already recessed. Free-standing lights will be erected over the tank area only. A suggestion was made by Alderman Kot to alter the exterior building facade to reflect an old-fashioned flavor as he considers this business to be an extension of the downtown area. Mr. Knight replied that Marathon has standard buildings; however, he said decorative lampposts could be considered to match those at the adjacent bank. Mayor Prochaska also suggested lintels for the building. The current color scheme is in split face architectural block, brick red and mocha brown in color with a blue tile band around the building. However, awnings may be a possibility for the building according to Mr. Knight. More suggestions from City staff were solicited by Mr. Ingemunson. The surrounding wall was then discussed. Alderman James stated that he did not want to see children/patrons having to walk around to Rt. 47 to gain access to the property. Mr. Knight stated that the sidewalk in the back could be extended on the west side of the building and due to the darkness of the sidewalk in the back, foot level lighting and cameras could be installed. Page 3 of 11 Alderman Sticka stated that residents' prime objection, as he understood it, was the 24-hour operation. Attorney Kramer interjected that the building was built in 1967 and there were no regulations in place at that time governing hours of operation. The Mayor summarized that even if variances are not granted and no improvements are made, Speedway may still elect to be open 24 hours. Ms. Jones added that no decision had been made as to the disposition of the building if variances aren't granted. Marathon also feels there is no flexibility possible for the 24 hour operation as they wish to stay competitive with other gas stations in town. Ms. Krause stated her objections to the hours and said her neighbors agreed. She also added that already there is trouble with people "picnicking"in the area. The possibility also exists that the building could be sold and another business would operate 24 hours a day. The possible regulation of operational hours of nearby businesses was discussed and Mayor Prochaska cautioned against regulating the hours of other businesses on a discriminatory basis. Attorney Kramer suggested this issue should be discussed at the next EDC. Alderman Kot said that he has received calls from residents in his ward and none of them are in favor of the 24-hour operation. He did not feel these hours are appropriate for this neighborhood and suggested midnight to 5 am as trial hours. Mr. Knight responded that Marathon has already compromised on many issues, but the 24-hour operation is not negotiable. Ms. Jones added that the 2-3 clerks on duty at night might actually assist in the "policing" of the property. She also said that the current hours of operation are 5am to l0pm and that some 24-hour stores have fewer hours in the colder months. It was recommended by Attorney Ingemunson that the plans be moved forward as submitted, except for possible facade changes. Mayor Prochaska reiterated that there would be plantings along the wall as requested by Ms. Krause and that a crosswalk is needed on Fox St. A prickly evergreen type planting was suggested by Ms. Krause to prevent people from climbing on the wall. This item will move to City Council(under Economic Development)with Attorney Ingemunson providing updates in writing so a vote can be taken. Mr. Knight also stated that as a condition of the permit, it could be written into the agreement that Marathon will meet the conditions of the city landscaper. S. Intergovernmental Agreement with School District This agreement had been drafted by an Ad Hoc committee and Mayor Prochaska asked to have this included on the agenda. Dr. Engler has reviewed this agreement and did not make any changes. The Mayor recommended one revision regarding point#2 - School Police Officer. After speaking with Dr. Brenart,both of them agreed to add to point b: "unless mutually agreed by both parties". Page 4 of 11 It was requested to have a revised copy available for all aldermen/women by Friday. Ms. Brown stated that the Park Board has already reviewed the agreement. Alderman James recapped the agreement noting that it seeks to avoid transfer of funds between the City and School and that the agreement will be reviewed after a year,though the agreement is for three years. Alderwoman Spears questioned why the C.O.W was receiving this document so late with the renewal date in one week. The Mayor pointed out that a representative of the Council was on the Ad Hoc committee, which drafted this new agreement. Mayor Prochaska stressed the importance of solidifying this agreement and he also stated the school schedules depend on the approval of the document. CITY TREASURER 1. Treasurer's Reports for February and March 2004 The February and March reports were presented. The amounts will increase when the real estate taxes are paid and the Mayor stated that sales taxes will be credited back as well. He said this is the first time Parks& Recreation and the Library have been included in treasurer's reports. Treasurer Powell also reported that he hoped to have the April report finished for the next C.O.W. meeting. Alderwoman Ohare complimented the Treasurer on the reports and Mr. Powell, in turn, credited Traci Pleckham for her work on these reports. This item moves forward to City Council consent agenda. (out of order-1sf item on agenda under Minutes for Approval) 1. Adhoc Tourism—January 12,2004 This item will be tabled until the next C.O.W. due to the absence of Alderwoman Burd who spearheaded the Ad Hoc committee. ECONOMIC DEVELOPMENT COMMITTEE 1. PC 2004-09 Richard Marker&Associates— Special Use Request for 708 E. Veterans Parkway This item came from the Plan Commission with a unanimous recommendation to approve a circular drive and add parking to a new daycare center. This item moves to the City Council under the Economic Development agenda. Page 5 of 11 2. PC 2004-10 Cara Behrens-Rezoning of 801 N. Bridge Street This item came from the Plan Commission with unanimous approval and a recommendation for a development agreement similar to the one for Accessible Living. Ms. Behrens and her attorney, Gregg Ingemunson,were asked to bring that agreement to the next C.O.W. meeting and deliver it to City Hall by July 29th. Ms. Behrens will be closing in mid-August on this house, located directly south of the new dentist office on Bridge Street. Landscaping and parking plans will need to be discussed when this item is brought back to C.O.W. on August 3rd. Administrator Graff requested Mr. Ingemunson to meet with him and Mike Schoppe after the next Plan Commission meeting. 3. PC 2004-02 Cornerstone—Preliminary final Plat The Plan Commission unanimously recommended this plat for approval, subject to any recommendations by the staff. Cornerstone is putting a conservation easement on the west edge of the property similar to the one at Prairie Gardens. Mr. Graff noted that a resolution would be needed to approve the plat. The Mayor reminded the committee that this is a development at Greenbriar and Rt. 47 with commercial at the front of the property and 41 lots for residential use. This item will move forward to City Council if all paperwork is completed on time. Mayor Prochaska then opened the floor to two guests, Birgitt and Don Peterson of 3025 Bristol Ridge Road. Ms. Peterson stated the following. On June 22 she appeared before the City Council with a request to modify or amend the noise control ordinance 2001-10 (construction noise). One month has passed and she has not had communication with any of the elected body regarding this request. She asked if she needed to appear before any other city committee. In addition, she stated there are 52 homes in the River Ridge subdivision and she would like to have a construction schedule implemented from approximately 7am to 6pm during the week and 7am to 2pm on Saturday that would be agreeable to all the residents of those 52 homes. She checked with Oswego to ascertain their construction decibel level, which she found to be similar to Yorkville's level. She also said that Oswego has annexation agreements with developers that spell out the permissible work hours. She asked the City Council to please consider a limitation on construction hours. Mayor Prochaska stated that the annexation agreement is already in place for the construction area near the Petersons,however, he stated future agreements could be negotiated with future developers. Mr. Don Peterson then spoke. He thanked the City for their cooperation in obtaining documents he requested, but noted there was one document he had not yet received. He had requested the C.O.W. minutes of January 20, which are not yet Page 6 of 11 complete. His attorney has asked for them since the Bristol Ridge Road construction was specifically discussed in that meeting. Mayor Prochaska asked that the City Clerk be notified that the completion of these minutes should be made a priority. Mr. Peterson wished to clarify what he feels are the main issues concerning the Bristol Ridge Road reconstruction. He said that safety and the esthetics of the road are the important issues. He further stated that the City had agreed not to place curbs on the outside of the road,but then moved them to the center of the road instead. Mr. Peterson has been unable to find any other median on a 2-lane road in the County. If medians must be constructed,he suggested a 4-lane road. He also stressed that it was his understanding that all future expansion would be taken from the east side of the road rather than taking property from the existing homeowners on the west side. The 300 foot median is also a potential snow collector according to Mr. Peterson. Mayor Prochaska then took the floor. He said he had a conversation with the engineer regarding removal of medians in Boulder HilL Those medians were being removed due to people driving over them since the medians were in front of the driveways. The Mayor also asked the engineer about the shoulders of Bristol Ridge Road. They are about 6-8 feet wide and could be made wider, but would require the reshaping of the swale. The Mayor stressed that the shoulders will be wider than on most roads,however, they will only be wider where the medians are present. He also said that photos of possible landscaping vegetation will be obtained. Alderman Kot asked if EEI had drawings regarding the medians and said he would like to review them. Mr. Peterson stressed that the medians on a 2-lane road are not safe and stated that safety is the issue. He again asked where any other medians have been built in the county. Ms. Birgitt Peterson further stated they do not wish to lose their 45-year old trees. Mayor Prochaska assured them no construction would go past the ditch and the intent is to maintain a rural flavor on Bristol Ridge Road. Mr. Peterson said there was an inconsistency is keeping it a rural road, yet putting medians with street lights on them. In conclusion, Mr. Peterson strongly urged the committee to please reconsider the median issue. The Petersons thanked the committee for their time. PUBLIC WORKS COMMITTEE L Agreement with YBSD for Rob Roy Creek Interceptor Attorney Kramer stated that the agreement is acceptable as written. This item proceeds to the City Council consent agenda. Page 7of11 2. Engineering Agreement for North Branch of Rob Roy Creek Interceptor and.. 3. Engineering Agreement for East Branch of Rob Roy Creek Interceptor Mr. Graff stated that there are two agreements for the two tributary lines from the east and west side of the interceptor. One developer, Westbury, was asked to front- fund the fees. Centex is already front-funding their fees and requested approval subject to payment of their fees. Pulte will be developing the north branch. Since Pulte is going to meet with Deuchler and Associates, it was recommended to bring this item back to the committee. These agreements will move forward to the consent agenda, subject to fee payment. ADMINISTRATION COMMITTEE 1. Fund Balance Reserve Contingency Fund Policy Mr. Powell reported this item has been worked on for some time as the auditors had recommended such a policy--currently there is no such policy. Input for the policy was also received from other City personnel: Traci Pleckham, Tony Gram Mayor Prochaska and the Administration Committee. This policy was brought to the Committee of the Whole for approval Paul James, Chairman of the Administration Committee, gave a positive recommendation from Administration. Mayor Prochaska reported that statutes mandate that a policy is needed or excess funds are to be expended for capital purchases. This will set a policy on the amount that can be saved. Mr. James said the policy is needed now with all the new growth and will provide a reserve of cash in less prosperous years. There are two funds that fall under this policy: 1. Contingency Fund(similar to a personal checkbook, used for day to day expenses) 2. Fund Balance (for emergencies to fund City expenses for a 3-month period and would require City Council approval to move money from this fund). Mr. Graff stated that the City now has a little over$1 million dollars in this fund. Alderman Sticka said he has always felt cities should not having savings accounts, however, the Mayor pointed out that having these types of funds is fiscally responsible. He further stated these funds are needed in the event of an economic crisis or reduction/cessation of certain state funding. Mr.Powell explained that if the funds grow excessively, some would be returned to the General Fund. The City has also benefited by gaining a higher bond rating from Standard and Poor of"A+" which is an excellent rating for a small community. Page 8 of 11 Alderman Sticka asked where the funds originate for the Contingency Fund. This is a line item. A special meeting would be called and a vote taken,to use funds from the Contingency Fund. An example of such a use would be for broken equipment like the recent Public Works repairs. Any expense over$5,000 would require action by the Council. Attorney Kramer pointed out that use of this money does not require an emergency, it can be an item that would be practical to complete at a given time. Alderman Kot stated that he appreciated the Treasurer drafting this policy and thought it was a very sound policy. This item moves forward to the City Council consent agenda. 2. Records Disposal Service Several items on the Shred-Co contract were questioned by Alderman Besco. 1. Item 5 states"see below" - this is unclear. 2. Item 8 stated a 4% increase is allowed annually per shredding service. He questioned if this means annually or per each service. 3. The bottom of the contract,point#2, indicates$17.00 for each additional console. Alderman Besco felt that no additional console bags would be needed outside of the initial service agreement. Clarification on this wording will be obtained. Alderwoman Ohare mentioned that no total cost is actually shown and that clarification is needed on the breakdown of costs. This service will be monitored and Administrator Graff pointed out that this contract allows for termination after 30 days, if the service is not satisfactory. It was noted that several segments of the contract deal with termination of services, which lead to some confusion. In concluding this discussion, it was agreed that several parts of the contract need clarification This item will be brought back to C.O.W. DETAIL BILL LIST (Out of Order from Agenda) The following items on the bill list were questioned: 1. Page 20—Nelson Enterprises annual events: advertising for car show, Farmer's Market, Riverfront festival etc. Alderwoman Spears suggested the City use the cable station as well, to advertise events. 2. Page 11 —AOL for Recreation listed twice: 2 months worth of service 3. Page 11 —Item#17 Rees Frisbee Golf: purchase of equipment to test level of interest for this item. If popular,this event will be set up for Riverfront Festival. .__........ Page 9 of 11 4. Page 2—AT&T expenses long distance calls, also p. 26,long distance, large amount of bill was questioned: Eric Dhuse explained that Public Works has 4-5 lines dedicated for the wells and Mr. Graff also stated many calls are made to Springfield as well. Alderwoman Spears requested a copy of the calls to Springfield. 5. Page 27—Aerial photography on Game Farm Road: for the school 6. Page 3—Camera vault: repair for VCR for squad car vault 7. Page 3—City Tech public salary surveys: City has subscription to this agency for job descriptions, salary surveys 8. Page 11—GFOA Conference: Traci Pleckham's conference in Milwaukee 9. Page 20—Nicor utilities relocation: money was reimbursed from Grande Reserve The bill list will moved to the City Council consent agenda. MAYOR(agenda item out of order) 1. Master Facility Plan Mr. Graff reported that the respective planners had been reviewed and were rated on downtown development. BCA was well qualified because they finished under budget, worked well with City Council and used a local engineer. He also stated that joint pre-conferences were done with all three planners to review the City's needs. It was noted that Williams was highly rated for recreation and parks. Alderwoman Spears reminded the committee that there were some difficulties with BCA in the construction of City Hall. She requested a summary of how/why the recommendations were made. The Mayor asked Mr. Graff to assemble a listing of the specific issues upon which the ratings were based. Alderman Sticka also asked for opinions from other clients who used these planners. It was noted that not all of the required money for this project, is currently in the budget. Mayor Prochaska suggested that the committee members review all the materials concerning this item and it would be discussed again at the next C.O.W. on August 3''. ADDITIONAL BUSINESS Alderman Spears asked at what salary the receptionist was hired. The salary was set at $10.50 per hour. Alderman Spears also asked how the backlog of meeting notes was being addressed. Mayor Prochaska reported that City Clerk Jackie Milschewski is working on some Page 10 of 11 of the backlog herself and is working with Minute Taker Gail Denton to finish her backlog of minutes. A new minute taker has also been hired. Ms. Spears suggested working with Aurora University to hire some additional help. A suggestion was also made by Mayor Prochaska to advertise this on the cable station. A Park Tour will be held on the coming Saturday with the public and press invited. It was questioned if a School Ad Hoc committee would be held the following night. The Mayor said it would most likely be cancelled. Alderwoman Spears asked if joint funding would be done with the County for the Blackberry Creek watershed. The Mayor reported the County had not commented yet. Alderwoman Ohare reported a real estate person had noted that Riverfront Park was superior. Ms. Brown noted that a shelter will be constructed this summer. Mr. Powell said that the Police Pension Board has hired a consultant to do calculations, which will affect tax levys in the future. Chief Martin stated that a meeting had been held with RICP (Regional Institute of Community Policing) regarding the city disaster plan and they will award the City $10,000 to be used towards the plan. They will meet again on August 11. Mayor Prochaska reported he had met with the village of Montgomery President Michelini, their Administrator, Yorkville's two attorneys and Administrator Graff. Items discussed were: • Boundaries • Transportation issues • Road alignment • Regional stormwater • Development at Rte. 47&30 • Property east and west of Dickson Road • Joint projects such as Blackberry Creek watershed • Possible joint Council meeting at a later date They will meet again on August 17th. The Mayor asked for input from the committee members before that date. Page 11 of 11 EXECUTIVE SESSION At this point in the meeting, Mayor Prochaska asked for a motion to proceed to an Executive Session to discuss the purchase or lease of real property for the use of the public body. He requested the following people to also be present: City Attorney, Minute Taker, City Administrator and the Treasurer. Alderman Kot moved and Alderwoman Ohare seconded a motion to move into Executive Session. Roll call was taken by the Minute Taker and the following committee members were present and approved the motion: Larry Kot-aye Joe Besco-aye Rose Spears-aye Paul James-aye Wanda Ohare-aye Rich Sticka-aye Motion carried unanimously. The main portion of the C.O.W. meeting concluded at 9:35pm and a short break was taken before the Executive Session. The Executive Session commenced at 9:45 and concluded at 10:25pm. (Minutes for these respective sessions are transcribed on separate documents). No formal action was taken in regard to these discussions. Mayor Prochaska adjourned the C.O.W. meeting at 10:25pm Respectfully submitted by Marlys Young, Minute Taker Page 1 of 8 UNITED CITY OF YORKVILLE DRAFT COMMITTEE OF 1'HE WHOLE CITY HALL CONFERENCE ROOM AUGUST 17,2004 7:00 P.M. ELECTED OFFICIALS PRESENT: Mayor Art Prochaska Alderman Wanda Ohare Alderman Joe Besco Alderman Rose Spears Alderman Valerie Burd Alderman Richard Sticka Alderman Larry Kot City Treasurer Bill Powell CITY STAFF PRESENT: City Administrator Tony Graff Public Works Director Eric Dhuse City Attorney Representative Kelly Kramer Director of Parks&Recreation Laura Brown Police Chief Harold Martin Finance Director Traci Pleckham (arrived 7:20) GUESTS: See attached list. DETAILED BOARD REPORT—BILL LIST Alderman Spears questioned the following items: o Page 1 -payment to Associated Technical Services for$586.00 for an emergency locate. Director of Public Works Eric Dhuse explained that the charge was for pinpointing a water main break. o Page 14-payment to Motorola for$2303.50 for VRM850 and cable. Director Dhuse explained that the charge was for the radios used by the Public Works Department. o Page 19 -payment to Schoppe Design for the new post office in the amount of$3,826.45. Mayor Prochaska explained that the fee was for the proposal to the United States Postal Service for a downtown location for the new post office. Mr. Schoppe prepared the plan for the proposed site. o Page 21 -payment to Seyfarth, Shaw and Fairweather in the amount of$5,792.29. Police Chief Harold Martin explained that a portion of this was for personnel issues in the Police Department and City Administrator Tony Graff stated that the remainder was for work on the Employee Manual. o Page 25 -payment to Old Second Bank for the safety deposit rental in the amount of $100.00. Mayor Prochaska explained that the city rents a safety deposit box and has always had one;the City Clerk has the key. o Page 26 0-payment to Yorkville Self Storage in the amount of$150.00. Administrator Graff stated that the city is still renting two storage units and will probably still need to continue to rent one unit after the disposal of property because there is no other space for the items in the unit(equipment, desks, file cabinets, etc). Alderman Ohare questioned the following charge: o Page 11 -Kendall County Probation—Juvenile for$5,000.00. Chief Martin stated that the Police Department received a grant and as part of it,the department agreed to assist the County with its work. The Police Department received $30,000.00 and shared $5,000.00 for Functional Family Therapy services provided by Kendall County and Aunt Martha's. Page 2 of 8 There were no further questions. The Detailed Bill list was placed on the March 23, 2004 City Council regular agenda. ITEMS RECOMMENDED BY COMMITTEE FOR CONSENT AGENDA 1. Police Reports for January 2004 Alderman Kot stated that the reports were reviewed at the Public Safety Committee meeting and everything was in order. There were no questions or comments. This item was placed on the March 23, 2004 City Council consent agenda. MAYOR Coffee with the Mayor Mayor Prochaska reported that Coffee with the Mayor would be on Saturday, March 20, 2004 at Freeman's Sports from 9:00 A.M. to 11:00 A.M. Kendall County Trails and Greenway Plan Resolution Mayor Prochaska reported that the resolution was developed as a result of a Mayors and Managers Meeting. He turned the floor over to Executive Director of Parks &Recreation Laura Brown who explained that all the surrounding communities were involved in the master trail plan for Kendall County. The focus was on where Kane County trails ended and how Kendall County can connect both County and local trails to the system. The plan will allow for bike development grants to be pursued. Alderman Kot asked to see the plan before the resolution is voted on. Mayor Prochaska stated that it was available at the City offices for anyone interested in viewing it. This item was placed on the March 23, 2004 City Council consent agenda. Approval of Historical Street Name List Mayor Prochaska presented the list of historical street names. Alderman Spears had a problem with the list because five people were pulled off the list by the Human Resource Commission. She recommended that one employee handle the project because too many peole are involved and asked Administrator Graff to assign someone to it. There was discussion regarding the use of the names of people serving in the position for which they are being recommended for street names. Alderman Spears felt that the list had already been approved however Mayor Prochaska and Administrator Graff stated that neither the City Clerk nor the Deputy Clerk could find it in the minutes that it was approved. Spears Alderman S ears asked that the Council receive a list of the street names and which development is using them. Mayor Prochaska recommended that the five names be removed and the list move ahead.He stated that if everything is clarified by March 26, 2004 this item will be placed on the March 23, 2004 City Council agenda. Salary Increases for the Next Fiscal Year Mayor Prochaska reported that he discussed the salary increase with staff and proposed al.8 % COLA(cost of living adjustment) along with merit raises of up to an additional 3.2% for a maximum 5% increase which has been worked into the budget. The Council discussed the increase and agreed to it. Page 3 of 8 FY 04/05 Budget Mayor Prochaska presented the Fiscal Year 2004/2005 Proposed Budget. Finance Director Traci Pleckham went over the following line items indicated on her Budget Changes Summary: General Fund: o Collection Fee-YBSD -was increased from $10,000.00 to$44,441.00. Finance&Administration Expenses o Benefits—Health Insurance—decreased from 682,876.00 to $621,000.00. Alderman Spears noted that it has been discussed in the past to have employees contribute toward Health Insurance. Mayor Prochaska asked if the Administration Committee had made a recommendation for this and Alderman Spears stated that it was not discussed further by the committee. Mayor Prochaska noted that there is still a month before the budget needs to be approved so this could still be investigated or this recommendation could be made at the mid-year budget review. o Contractual Service—increased from $18,000.00 to $37,300.00. Administrator Graff noted that Contractual Services Fund was increased to factor in strategic planning with regards to the employee performance evaluations. o Travel/Meals/Lodging—increased from $18,000.00 to$19,000.00. Director Pleckham noted that amounts allocated to each item in the account were adjusted. o Contingency- increased from $87,606.00 to $122,523.00. Alderman Spears asked what is allocated to this item. Administrator Graff explained that this fund is set aside for emergencies and any expenditure from the fund will have to be brought to the Mayor and anything over $5,000.00 will still be approved by the Council. Street Expenses: o Street Rehab Projects—increased from $135,000.00 to $150,000.00 due to the Comeils Road project with Kendall County Municipal Building: o Entry Way Signs—$3,600.00 has been added to the budget for signs. Nothing has previously been allocated for this. o Landscaping—Public Buildings- $5,000.00 has been added to the budget for landscaping. The staff recommended this item to the Mayor as funds for this have previously been taken out of the Parks General Fund. Alderman Kot noted that further on the meeting agenda was an item to add a second K-9 unit for the Police Department. He asked if this was factored into the current budget. Chief Martin stated that the stipend for the K-9 unit will be out of the Contingency Fund. Any of the added expenses such as for the dog food should be covered by donations. Alderman Kot also noted that the Public Works Committee is in the process of doing salary review for the Public Works Director. He asked if this was also factored in or was a cushion for this possible increase included. Mayor Prochaska stated that it was not factored in because the dollar amount is unknown however the Contingency Fund can be used for this. There was no further discussion on the budget. Mayor Prochaska recommended that it be published for viewing in the April 1, 2004 edition of the Record Newspaper. It was the consensus of the Council to move ahead with publication. The public hearing for the budget would be April 13, 2004. ADHOC TECHNOLOGY RFP Technology Funding Options Administrator Graff stated that funding for upgrading to a Ti Line is being researched. He asked the Council if they wanted to expend unused dollars from the current budget, split the funding Page 4 of 8 with these unused funds and next years budget or add the total amount to next years budget. Director Pleckham stated that there are funds in this year's budget under the Computer Equipment/Software(approximately$7000.00) and Contingency(about$50,000.00). Administrator Graff stated that the Adhoc Technology chair,Alderman Munns, suggested the split funding. Mayor Prochaska suggested that how the funds will be split be presented at the next COW meeting with a recommendation from Administrator Graff. This item will be brought back to the next COW meeting for further discussion. ECONOMIC DEVELOPMENT COMMITTEE Tanglewood Trails 1 1/2 Mile Review Alderman Sticka reported that this development was reviewed by the Plan Commission and the Economic Development Committee and both committees approved it. Attorney Kramer stated that there is language in the annexation agreement concerning a backup SSA and stating that the development will annex when they become contiguous. Until the property is annexed,the backup SSA will apply to Kendall County. After annexation, it will apply to the United City of Yorkville. The developer has also granted the city easements for the water line or any other utilities that will run along High Point Road. Mike Brandenburg with Tanglewood Homes gave a presentation on the development. He indicated the layout of the trails, easements for water and sewer, low voltage street lights, etc. Lots range from 39,000 to 90,000 square feet. Bob Nelson with Tanglewood Homes went over the landscaping and wet lands plans. The Council recommended approval to Kendall County subject to the execution of the annexation agreement. This item was placed on the March 23, 2004 City Council meeting regular agenda pending the attachments of the exhibits to the agreement and a review of the preliminary engineering by March 18, 2004. PARK BOARD Park, Gazebo and Shelter Reservation Policy Director Brown reported that the Parks Department has been receiving requests to reserve the parks for activities and they would like to have a policy in place as to how they can be reserved and used. They have mirrored the athletic field's reservation policy and used the same criteria to develop a Park, Gazebo and Shelter Reservation Policy. The Council discussed the policy. A major concern was the use of the park by the public while it is reserved by a private group. It was suggested that the policy explain that the park is still open to the public while it is being rented. Administrator Graff suggested printing out maps of the parks indicating the areas of each park that can be reserved exclusively. He suggested bringing this information back to the next COW meeting. The Council also discussed the rules, police notification,the affect to Hometown Days, rental categories, etc. This item will be brought back to the next COW meeting. Page 5 of 8 Proposed FY 2004-2005 Athletic Field Reservation Fees Director Brown presented both the 2004/2005 and 2003/2004 fees. The Park Board is recommending that the fees for the new fiscal year not increase because the reservation policy was first adopted in December, 2003. There were no questions or concerns. This item was placed on the March 23, 2004 City Council consent agenda. Part-time and Seasonal Staff—Position Titles and Pay Scales Director Brown reported that every year the pay scale for seasonal help is adjusted and set. She presented the hourly pay scale for these employees. The Council discussed the instructor's length of service with the Parks Department. There were no further questions or concerns. This item was placed on the March 23,2004 City Council consent agenda. PUBLIC WORKS COMMITTEE Water Conservation Ordinance Attorney Kramer stated that there has already been a public hearing for the ordinance at a City Council meeting. Administrator Graff stated that after the public hearing there was clarification of the language regarding the water permit and providing water from another source other than the municipal water source from July 1 through August 31 for new sod or plantings. The Council discussed how the ordinance applied to individual homeowner's who might be doing a small lawn project; the permit is required if a resident wants to water everyday during the restricted period. There were no further questions or concerns. This item was placed on the March 23, 2004 City Council consent agenda. Floodplain Ordinance Administrator Graff reported that the Illinois Department of Natural Resources (IDNR)has recommended that the city adopt a new ordinance to reflect new state regulations and administrative changes. The city's previous ordinance was passed in 1990. The new ordinance uses the 500-year floodplain as determined in 1989 and keeps the requirement that a developer needs to obtain IDNR approval of their floodplain study when developing in unmapped floodplains. Boy Scout Property Administrator Graff reported that City Planner Mike Schoppe is proposing technical assistance for preparing a land use plan for the Boy Scout property. This plan will assist the city in obtaining grants for the property and is needed to develop the Intergovernmental Agreement with the Forest Preserve District. The cost for the services will range from $8,000.00 to $10,000.00. The funds still have to be identified in this year's budget or in next year's. The use of Land Cash Funds for the study was discussed. Administrator Graff explained that it was recommended that the Intergovernmental Agreement be developed by June 1, 2004 because the Boy Scouts have exclusive use of the property until August 31, 2004. After this time, both entities can begin to use the property. Mayor Prochaska suggested that the funding not be held until the next year's budget. There were no further questions or concerns. This item was placed on the March 23, 2004 City Council consent agenda subject to the clarification of the use of Land Cash Funds. Page 6 of 8 Fox Hill SSA Alderman Besco stated that the Fox Hill SSA was discussed by the Public Works Committee and they recommend it move forward. Attorney Kramer stated that the yearly cost per home for the SSA is $241.87. The next step is to publish for the public hearing at the May 11, 2004 City Council meeting. The public hearing for the SSA was placed on the May 11, 2004 City Council meeting agenda. USGS Study of Area Groundwater Alderman Besco reported that this study will determine the capacity and quality of the area's aquifers. The cost of the study is $11,000.00 however the United City of Yorkville's portion of the study is $1,860.00. The cost will be split between the United States Geological Survey (USGS),Kendall County, Oswego, Montgomery,Plano Plainfield, Joliet,Minooka Lisbon, Sandwich,Millbrook,Newark and Millington. The funds for the study are in this year's budget. This item,not to exceed$1,860.00, was placed on the March 23, 2004 City Council consent agenda. Bruell Street Pump Station—Results of Bid Opening Administrator Graff stated that he was waiting for the actual bid review of all the documents received so this was pulled off the last Public Works Committee meeting agenda. The list the Council received in their packets is the actual bid evaluation by Deuchler and Associates who recommended the bid be awarded to Seagren Construction in the amount not to exceed $541,400.00. The bid is good for 60 days. Administrator Graff recommended giving notice to proceed upon the receipt of all easements. The Council discussed the city's liability if the project falls through or takes longer than planned. Mayor Prochaska questioned the project have to be rebid if obtaining the easements takes longer than 60 days. Administrator Graff stated that most bids have a provision to extend the award date if necessary. Attorney Kramer stated she would verify if this language was in the bid. This item was placed on the March 23, 2004 City Council regular agenda pending a legal opinion regarding the extension of the bid and notice to proceed. Bruell Street Forcemain and Sanitary Sewer-Results of Bid Opening Administrator Graff reported that this item did not go to the Public Works Committee meeting. Bids were received and the lowest was from H. Linden& Sons Sewer&Water,Inc. at $1,511,895.00. The Council discussed the two bids that were non-responsive and Attorney Dan Kramer recommended that they be rejected. His letter regarding this was not distributed to the Council as it contained confidential information. This item was placed on the March 23, 2004 City Council regular agenda subject to notice to proceed. Game Farm Road and Somonauk Roadway Improvements Alderman Besco reported that the Kane County Council of Mayors(KCCM)will fund 50% of the Phase 2 Engineering for this project and 75%of the construction and Phase 3 Engineering. The United City of Yorkville is required to fund 100% of the Phase 1 Engineering and Motor Fuel Tax(MFT)funds can be used. Page 7 of 8 Alderman Kot noted that it was discussed by the Public Works Committee that the City may want to get RFPs(Request for Proposals)to verify if Smith Engineering's quote was the best price. Administrator Graff stated that City Engineer Joe Wywrot had the KCCM review Smith's proposal and they told Mr. Wywrot that the price was within the normal bid range for this scope of work. Alderman Sticka agreed with Alderman Kot's suggestion to get RFPs for the study. Administrator Graff stated that since Smith Engineering was identified by the City as its transportation engineers, staff went straight to them for this study. He noted that EEI does the City's water engineering and Deuchler does the sanitary sewers. There was further discussion on the legalities of RFPs,the use of engineering firms,the periodic re-qualification of the firms, state statute as it applies to bids,negotiating the cost for services and the timeline for the project. Administrator Graff stated that Mr. Wywrot could ask Smith Engineering for justification of the cost. Mayor Prochaska asked that this be done and the information be brought back to the next COW meeting. This item will return to the April 6, 2004 COW meeting. South Comprehensive Plan Amendment The Council went over the hourly breakdown provided by City Planner Mike Schoppe for the Comprehensive Plan Update proposal. Mayor Prochaska suggested that the cost for the proposal have a"not to exceed"provision. If the cost is more than anticipated, the increase will come before the Council for review. As the funds for the update are in the next year's budget, approval of the service will be subject to approval of the 2004/2005 budget. The Council had a brief discussion on Mr. Schoppe's role as City Planner and other work he has competently performed for the City. This item was placed on the March 23, 2004 City Council consent agenda. PUBLIC SAFETY COMMITTEE Request for Second K-9 for Department Alderman Kot reported that the City has an opportunity with Officer Jeleniewski to obtain the services of his certified police K-9, Sammy. When Officer Jeleniewski left the South Holland Police Department, they turned over the dog to him. The only expenses for the dog would be a $3,000.00 stipend for Officer Jeleniewski along with food, medical care, etc. for the dog. Alderman Kot noted that donations for the K-9 officer's care have already been received. He also noted that there is no cost to the City regarding obtaining the dog and training. Chief Martin noted that K-9 Jumbo cost$8,000.00 for the dog alone; training was additional. He stated that this was discussed by the Public Safety Committee and they positively recommended moving forward with the request. Mayor Prochaska asked that the $3,000.00 stipend be added to the 2004/2005 budget. The Council suggested approving the hiring of K-9 Sammy and suggested he be sworn in at the City Council meeting. This item was placed on the March 23, 2004 City Council regular agenda. ADMINSTRATION COMMITTEE No report. Page 8 of 8 ADDITIONAL BUSINESS Aurora Area Convention and Visitors Bureau (AACVB)Breakfast Alderman Burd and Mayor Prochaska reported that there will be a tourism summit breakfast held at Pheasant Run on March 22, 2004 from 7:30 A.M. to 9:00 A.M. Anyone interested is invited to attend. Stray Dog Alderman Burd thanked Chief Martin for handling a stray dog incident in her ward. She stated that the resident was very happy and that he did a good job. Nextel Charges Alderman Spears asked if the City received the charges for radio-only Nextel radios. Director Pleckham stated she had the information however did not have a chance to review it. Administrator Graff stated that he briefly looked at the information and will be reviewing it closer. The Council discussed locking out the phones and having them be radio-only. Senator Fitzgerald Mayor Prochaska reported that Senator Fitzgerald's traveling office is coming to Yorkville on Tuesday,March 23, 2004 from 9:00 A.M. to 10:00 A.M. and his staff will be available in the City Council Chambers for anyone who wishes to speak to them. Golf Outing Director Brown reminded everyone that he City Golf Outing is May 7, 2004. She stated that Director Pleckham and Lynn Dubajic with the Yorkville Economic Development Corporation (YEDC)need support because they have volunteered for the Caddy Auction. She stated she is still recruiting caddies so anyone interested should see her. Deputy Valerius Chief Martin reported that Kendall County Deputy Allen Valerius, age 28,passed away on March 16, 2004 after a battle with cancer. He will be waked Friday at Larson Funeral Home in Yorkville from 2:00 to 8:00 P.M. Funeral services will be Saturday at 10:00 A.M. Illinois Law Enforcement Alarm System Chief Martin reported that he will be in Springfield, Illinois April 4-6,2004. He will be attending the Illinois Law Enforcement Alarm System which deals with homeland security. He stated that funding for homeland security will be discussed and noted that Kendall County received a homeland security grant to obtain a command vehicle. Thank You Director Pleckham thanked everyone for their well wishes and concern for her husband, Police Officer Dan Pleckham, who underwent surgery. She reported that he is doing wonderfully. There was no further additional business. The meeting was adjourned at 9:25 P.M. Minute taker Gail Denton Transcribed by Jackie Milschewski, City Clerk UNITED CITY OF YORKVILLE EMPLOYEES SALARIES CASH BASIS FISCAL YEAR 2003-2004 ELECTED OFFICIALS Mayor Arthur Prochaska $8,500.00 City Clerk Jacquelyn Milschewski $3,600.00 City Treasurer William Powell $3,600.00 Alderman Joseph Besco $3,600.00 Alderman Valerie Burd $3,600.00 Alderman Paul James $3,600.00 Alderman Larry Kot $3,600.00 Alderman Martin Munns $3,600.00 Alderman Wanda Ohare $3,600.00 Alderman Rose Spears $3,600.00 Alderman Richard Sticka $3,600.00 EMPLOYEES EARNINGS UNDER$25,000 Ament, Beverly Felton, Dan Manning, Barbara Schillinger, Kati Arentsen, Dale Forss, Robert Martin, Bethany Schoolfield, Matthew Axelson, Guadalupe Freeman, Phillip Matlock, Joanne Sebek, Rachel Bahr, Lorrie Gardner, Mary Jo McKinney, John Simmons, Sharon Baker, Holly Goss, Virginia Miller, Heather Sleezer, Dorothy Baker, Steven Hills, Susan Milshchewski, Jacquelyn Smith, Larry Battle, Bettye Hissong, James Minor, Allan Snider, Aaron Bazan, Jean Holman, William Mizera, Mary Spears, Cherese Behrens, Cara Hosey, Theresa Mohler, Debi Sperling, Mark Beth, Goss Hufstetler, Trent Nowlin, Jerry Sprain, Barbara Bivens, Tabitha Hughes, Ryan O'Leary, Martin Stockwell, Brandy Bradstreet, Patricia Huzevka, Natasha O'Malley, Kimberly Swithin, Kate Brejcha, Karen lwanski, Sharyl Olah, Merry Thomas, Gary Brophy, Mary Jahp, Margaret Olson, Bart Thurow, Melissa Browman, Brett Jeleniewski, Andrew Page, Dale Thwaites, Lynnette Brown, Andrew Jiardina, Christina Pickering, Lisa Turner, Ryan Cantely, Robert Johnson, Bethany Podschweit, George Underwood Alyse Collins, Donna Johnson, Matthew Poole, Jennifer Van Vliet, Denise Conn, Karen Kanan, Leann Preston, Dwight Vogus, Marilyn Cool, Robert Kepka, Greg Redmon, Lori Wackerlin, Amy Coomes, Gregory Koehler, Joan Reisinger, Amy White, Kenneth D'Anna, Alyssa Kolar, Elizabeth Reisinger, Lisa White, Nathan Davis, Patricia Kramer, Daniel Rhodes, Gail Williams, Chris Davison, Stephen Lamantia, Jeanine Robinson, Anthony Willis, Ricky Debord, Dixie Larsen, Connie Robinson, Matthew Wirtz, Tabetha Diehl, Amanda Larson, Ellen Rodriguez, Deborah Wolf, Tood Drew, Mike Lawrentz, Kevin Rollins, Ben Yabsley, Frank Drew, Patrick Leedy, Staci Rollins, Jordan Yabsley, Jenna Essex, Janet Leifeit, Jeanne Scheberl, Rebecca Zarate, Patricia Feltes, Rita Lynn, Jeannette Schierbaum, Dee Dee Zuk, Jesse UNITED CITY OF YORKVILLE EMPLOYEES SALARIES CASH BASIS FISCAL YEAR 2003-2004 EMPLOYEES EARNINGS$25,000 TO $49,999.99 Ackland, Jeffery Helland, Jonathon Barkley, William Hopkins, Shamim Batterson, Molly Houle, Anthony Behrens, Brett Jakson, Jamie Behrens, David Johnson, Jeffrey Bonesz, Zachary King, Kimberly Cernekee, Patricia Pfister, Michaeleen Cernekee, Sarah Presnak, James Collins Jr, Albert Reisinger, Barbara D'Anna Elizabeth Robinson, Michael Dyon, Judy Seng, Matthew Enlow, John Stroup, Samuel Hart, Robbie Williams, Annette Hebreard, Daniel Woodrick, Jennifer EMPLOYEE'S EARNINGS$50,000.00 TO$74,999.99 Brown, Larua Moore, Joe Calvert, Glenn Pleckham, Daniel Delaney, David Pleckham, Traci Dhuse, Eric Schwartzkopf, Donald Diederich, Ronald Sibenaller, Gregory Friddle, Stacey Sleezer, John Groesch, Barry Sleezer, Scott Hart, Richard Sorensen, Brian Hilt, Larry Swithin Susan Klingel, Terry Wywrot, Joseph EMPLOYEE'S EARNINGS $75,000.00 TO$99,999.99 Martin, Harold EMPLOYEE'S EARNINGS $100,000.00 TO$124,999.99 Graff, Anton TOTAL SALARIES $2,922,987.21 UNITED CITY OF YORKVILLE, ILLINOIS FINANCIAL STATEMENTS FOR THE YEAR ENDED Apar UNITED CITY OF YORKVILLE, ILLINOIS TABLE OF CONTENTS APRIL 30, 2004 REFERENCE PAGE Independent Auditor's Report 1 General Purpose Financial Statements (Combined Statements - Overview) Combined Balance Sheet - All Fund Types and Account Groups STATEMENT 1 3 Combined Statement of Revenues, Expenditures and Changes in Fund Balances - All Governmental Fund Types STATEMENT 2 5 Combined Statement of Revenues, Expenditures and Changes in Fund Balances - Budget (Budgetary Basis) and Actual - All Governmental Fund Types With Legally Adopted Budgets STATEMENT 3 6 Combined Statement of Revenues, Expenses and Changes in Retained Earnings/Fund Balance - Proprietary Fund Type and Non-Expendable Trust Fund STATEMENT 4 8 Statement of Changes in Plan Net Assets— Pension Trust Fund STATEMENT 5 9 Combined Statement of Cash Flows - Proprietary Fund Type and Nonexpendable Trust Fund STATEMENT 6 10 Notes to Financial Statements 11 Required Supplementary Information: IMRF— Schedule of Funding Progress 31 IMRF — Schedule of Employer Contributions 32 Police Pension— Schedule of Funding Progress and Schedule of Employer Contributions 33 Combining and Individual Fund Financial Statements and Schedules General Fund Balance Sheet EXHIBIT 1 34 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget (Budgetary Basis) and Actual EXHIBIT 2 35 Schedule of Revenues - Budget (Budgetary Basis) and Actual EXHIBIT 3 36 Schedule of Expenditures - Budget(Budgetary Basis) and Actual EXHIBIT 4 38 UNITED CITY OF YORKVILLE, ILLINOIS TABLE OF CONTENTS APRIL 30, 2004 REFERENCE PAGE Combining and Individual Fund Financial Statements and Schedules (Continued) Special Revenue Funds All Funds Combining Balance Sheet EXHIBIT 5 42 Combining Statement of Revenues, Expenditures and Changes in Fund Balances EXHIBIT 6 44 Library Fund Schedule of Revenues, Expenditures and Changes in Fund Balance —Budget(Budgetary Basis) and Actual EXHIBIT 7 46 Motor Fuel Tax Fund Schedule of Revenues, Expenditures and Changes in Fund Balance —Budget (Budgetary Basis) and Actual EXHIBIT 8 48 Parks and Recreation Fund Schedule of Revenues, Expenditures and Changes in Fund Balance —Budget (Budgetary Basis) and Actual EXHIBIT 9 49 Land Cash Fund Schedule of Revenues, Expenditures and Changes in Fund Balance—Budget(Budgetary Basis) and Actual EXHIBIT 10 51 Sewer Maintenance Fund Schedule of Revenues, Expenditures and Changes in Fund Balance—Budget (Budgetary Basis) and Actual EXHIBIT 11 52 Land Acquisition Fund Schedule of Revenues, Expenditures and Changes in Fund Balance —Budget(Budgetary Basis) and Actual EXHIBIT 12 53 Parks and Recreation Equipment Capital Fund Schedule of Revenues, Expenditures and Changes in Fund Balance—Budget (Budgetary Basis) and Actual EXHIBIT 13 54 UNITED CITY OF YORKVILLE, ILLINOIS TABLE OF CONTENTS APRIL 30,2004 REFERENCE PAGE Combining and Individual Fund Financial Statements and Schedules (Continued) Special Revenue Funds (Continued) Public Works Equipment Capital Fund Schedule of Revenues, Expenditures and Changes in Fund Balance—Budget (Budgetary Basis) and Actual EXHIBIT 14 55 Police Equipment Capital Fund Schedule of Revenues, Expenditures and Changes in Fund Balance—Budget (Budgetary basis) and Actual EXHIBIT 15 56 Fox Industrial Fund Schedule of Revenues, Expenditures and Changes in Fund Balance—Budget (Budgetary basis) and Actual EXHIBIT 16 57 Capital Projects Funds All Funds Combining Balance Sheet EXHIBIT 17 58 Combining Statement of Revenues, Expenditures and Changes in Fund Balances EXHTBIT 18 59 Municipal Building Fund Schedule of Revenues, Expenditures and Changes in Fund Balance—Budget (Budgetary Basis) and Actual EXHIBIT 19 60 Sanitary Improvement Expansion Fund Schedule of Revenues, Expenditures and Changes in Fund Balance—Budget (Budgetary Basis) and Actual EXHIBIT 20 61 UNITED CITY OF YORKVILLE, ILLINOIS TABLE OF CONTENTS APRIL 30, 2004 REFERENCE PAGE Combining and Individual Fund Financial Statements and Schedules (Continued) Capital Projects Funds (Continued) Water Improvement Expansion Fund Schedule of Revenues, Expenditures and Changes in Fund Balance—Budget (Budgetary Basis) and Actual EXHIBIT 21 62 Enterprise Fund Water Operating Fund Schedule of Revenues and Expenses—Budget (Budgetary Basis) and Actual EXHIBIT 22 63 Fiduciary Funds All Funds Combining Balance Sheet EXHIBIT 23 65 Non-Expendable Trust Fund Statement of Revenues, Expenditures and Changes in Fund Balance EXHIBIT 24 66 Agency Fund Statement of Changes in Assets and Liabilities EXHIBIT 25 67 Supplemental Schedule Schedule of Assessed Valuations, Tax Rates, Tax Extensions and Tax Collections SCHEDULE 1 68 INDEPENDENT AUDITOR'S REPORT To the Honorable Mayor and City Council United City of Yorkville Yorkville, Illinois We have audited the accompanying general purpose financial statements of the United City of Yorkville, Illinois, as of April 30, 2004, and for the year then ended, as listed in the table of contents. These general purpose financial statements are the responsibility of the United City of Yorkville's management. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. An audit includes examining,on a test basis,evidence supporting the amounts and disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall general purpose financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion,the general purpose financial statements referred to in the first paragraph present fairly,in all material respects,the financial position of the United City of Yorkville,Illinois,as of April 30,2004,and the results of its operations and cash flows of its proprietary and similar trust funds for the year then ended in conformity with accounting principles generally accepted in the United States of America. As described in Note 1.k.to the general purpose financial statements,the United City of Yorkville is required to adopt the provisions of GASB Statement No. 34, Basic Financial Statements - and Management's Discussion and Analysis -for State and Local Governments, GASB Statement No. 37, Basic Financial Statements - and Management's Discussion and Analysis -for State and Local Governments: Omnibus; GASB Statement No. 38, Certain Financial Statement Note Disclosures and GASB Interpretation No. 6, Recognition and Measurement of Certain Liabilities and Expenditures in Governmental Fund Financial Statements, as of May 1, 2004. This will result in a change to the format and content of the United City of Yorkville's basic financial statements for the year ended April 30, 2005, and thereafter. Our audit was conducted for the purpose of forming an opinion on the general purpose financial statements taken as a whole. The combining and individual fund financial statements and schedules and supplemental schedule listed in the table of contents are presented for purposes of additional analysis and are not a required part of the general purpose financial statements of the United City of Yorkville, Illinois. Such infoimation has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the general purpose financial statements taken as a whole. 1 The required supplementary information listed in the table of contents is not a required part of the basic financial statements but is supplementary information required by the Governmental Accounting Standards Board. We have applied certain limited procedures,which consisted principally of inquiries of management regarding the methods of measurement and presentation of the supplementary information. However, we did not audit the information and do not express an opinion on it. DRAFT PTW & Co. Oak Brook, Illinois September 16, 2004 2 (This page left blank intentionally) UNITED CITY OF YORKVILLE, ILLINOIS COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS APRIL 30, 2004 GOVERNMENTAL FUND TYPES • GENERAL SPECIAL DEBT CAPITAL FUND REVENUE FUNDS SERVICE FUND PROJECTS FUND ASSETS AND OTHER DEBITS Assets: Cash $ 1,571,385 $ 2,132,213 $ 15,540 $ 12,721,700 Investments - - - Accrued Interest - - - - Property Taxes Receivable 1,290,414 301,915 - - Intergovernmental Receivable 719,677 - - - Accounts Receivable 84,715 118,099 - - Interfund Receivable 497,213 413,502 - - Other Assets 75,387 18,853 - - Property, Plant & Equipment (Net of Accumulated Depreciation) - - - - Other Debits: Amount Available in Debt Service - - - - Amount to be Provided for Retirement of Long-Term Debt - - - - TOTAL ASSETS AND OTHER DEBITS $ 4,238,791 $ 2,984,582 $ 15,540 $ 12,721,700 LIABILITIES, FUND EQUITY AND OTHER CREDITS LIABILITIES Accounts Payable $ 426,932 $ 63,349 $ - $ 877,629 Accrued Payroll 71,762 27,329 - - Interfund Payable 648,952 164,515 - 377,766 Other Payable 147,774 - - - Other Liabilities - 27,605 - - Bonds Payable - - - - Loan Payable - - - - Debt Certificates Payable - - - - Deferred Revenue 1,450,746 301,915 - - Compensated Absences 49,323 17,137 - - TOTAL LIABILITIES 2,795,489 601,850 - 1,255,395 FUND EQUITY AND OTHER CREDITS Fund Equity: Contributed Capital - - - - Retained Earnings - Unreserved - - - - Fund Balance - Unrestricted 1,367,915 1,105,776 15,540 (380,747) Fund Balance - Reserved for Prepaid Items 75,387 - - - Fund Balance - Reserved for Pension Benefits - - - - Fund Balance - Reserved for Capital Purposes - 1,276,956 - - Fund Balance - Reserved for System Improvements - - - 11,847,052 Other Credits: Investment in General Fixed Assets - - - - TOTAL FUND EQUITY AND OTHER CREDITS 1,443,302 2,382,732 15,540 11,466,305 TOTAL LIABILITIES, FUND EQUITY AND OTHER CREDITS $ 4,238,791 $ 2,984,582 $ 15,540 $ 12,721,700 The accompanying notes to the financial statements are an integral part of this statement. STATEMENT 1 PROPRIETARY FIDUCIARY FUND TYPE FUND TYPES ACCOUNT GROUPS ENTERPRISE TRUST AND GENERAL GENERAL TOTAL FUND AGENCY FUNDS FIXED ASSETS LONG-TERM DEBT (MEMORANDUM ONLY) $ 419,881 $ 312,999 $ - $ - $ 17,173,718 - 768,211 - - 768,211 - 6,364 - - 6,364 - - - - 1,592,329 - - - - 719,677 186,033 474,295 - - 863,142 280,518 - - - 1,191,233 - - - - 94,240 3,163,019 - 6,962,965 - 10,125,984 - - - 15,540 15,540 - - - 18,848,065 18,848,065 $ 4,049,451 $ 1,561,869 $ 6,962,965 $ 18,863,605 $ 51,398,503 $ 37,744 $ 653,961 $ - $ - $ 2,059,615 6,967 - - - 106,058 - - - - 1,191,233 - - - - 147,774 - - - 1,890 29,495 - - - 4,075,000 4,075,000 - - - 1,756,872 1,756,872 - - - 12,806,859 12,806,859 - - - - 1,752,661 5,107 - - 222,984 294,551 49,818 653,961 - 18,863,605 24,220,118 655,124 - - - 655,124 3,344,509 - - - 3,344,509 - 111,569 - - 2,220,053 - - - - 75,387 - 796,339 - - 796,339 - - - - 1,276,956 - - - - 11,847,052 - - 6,962,965 - 6,962,965 3,999,633 907,908 6,962,965 - 27,178,385 $ 4,049,451 $ 1,561,869 $ 6,962,965 $ 18,863,605 $ 51,398,503 4 STATEMENT 2 UNITED CITY OF YORKVILLE, ILLINOIS COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES ALL GOVERNMENTAL FUND TYPES For the Year Ended April 30, 2004 GENERAL SPECIAL DEBT CAPITAL TOTAL FUND REVENUE FUNDS SERVICE FUND PROJECTS FUND (MEMORANDUM ONLY) REVENUES Property Taxes $ 1,292,378 $ 267,876 $ - $ - $ 1,560,254 Sales Tax 1,892,287 - - - 1,892,287 Income Tax 408,429 - - - 408,429 Motor Fuel Tax - 199,973 - - 199,973 Utility Tax 459,677 - - - 459,677 Other Taxes 506,481 - - - 506,481 Sewer Maintenance Fees - 370,229 - - 370,229 Licenses, Permits & Fees 1,776,546 694,901 - 641,305 3,112,752 Fines 70,808 3,237 - - 74,045 Fees for Services - 237,580 - - 237,580 Deviation Fees - 336,700 - - 336,700 Investment Income 8,161 10,897 - 60,550 79,608 Other Revenue 8,396 232,195 147,752 - 388,343 Contributions - 12,988 - - 12,988 Connection Fees - 88,040 - 3,290,453 3,378,493 Grants 63,610 236,793 - - 300,403 TOTAL REVENUES 6,486,773 2,691,409 147,752 3,992,308 13,318,242 EXPENDITURES Current: General Government 2,759,717 - - 1,149,732 3,909,449 Public Safety 1,754,666 - - - 1,754,666 Streets & Sanitation 1,237,686 108,558 - 4,621,296 5,967,540 Culture & Recreation - 1,120,823 - - 1,120,823 Sewer Maintenance - 159,441 - - 159,441 Capital Outlay - 446,255 - - 446,255 Land Acquisition - 351,928 - - 351,928 Debt Service: Principal - 50,000 593,337 - 643,337 Interest - 25,042 165,433 - 190,475 TOTAL EXPENDITURES 5,752,069 2,262,047 758,770 5,771,028 14,543,914 Excess (deficiency) of revenues over expenditures 734,704 429,362 (611,018) (1,778,720) (1,225,672) OTHER FINANCING SOURCES (USES) Debt Proceeds - 46,000 - 11,935,000 11,981,000 Accrued Interest on Bonds - - - 9,732 9,732 Premium on Bonds - - - 80,400 80,400 Operating Transfers In 598,178 869,855 618,115 254,874 2,341,022 Proceeds from Sale of Assets - - - 140,410 140,410 Operating Transfers Out (906,028) (242,907) - (2,309,695) (3,458,630) TOTAL OTHER FINANCING SOURCES (USES) (307,850) 672,948 618,115 10,110,721 11,093,934 r Excess (deficiency) of revenues over expenditures and other sources (uses) 426,854 1,102,310 7,097 8,332,001 9,868,262 Fund Balances at beginning of year 1,016,448 1,280,422 8,443 3,134,304 5,439,617 Fund Balances at end of year $ 1,443,302 $ 2,382,732 $ 15,540 $ 11,466,305 $ 15,307,879 The accompanying notes to the financial statements are an integral part of this statement. c (This page left blank intentionally) UNITED CITY OF YORKVILLE, ILLINOIS COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET (BUDGETARY BASIS) AND ACTUAL ALL GOVERNMENTAL FUND TYPES WITH LEGALLY ADOPTED BUDGETS For the Year Ended April 30, 2004 GENERAL SPECIAL FUND REVENUE FUNDS Variance Variance Favorable Favorable Budget Actual (Unfavorable) Budget Actual (Unfavorable) REVENUES Property Taxes $ 1,295,170 $ 1,292,378 $ (2,792) $ 268,944 $ 267,876 $ (1,068) Sales Tax 1,805,000 1,892,287 87,287 - - - Income Tax 362,057 408,429 46,372 - - - Motor Fuel Tax - - - 177,005 199,973 22,968 Utility Tax 500,000 459,677 (40,323) - - - Other Taxes 342,373 506,481 164,108 - - - Sewer Maintenance Fees - - - 318,060 370,229 52,169 Licenses, Permits & Fees 1,610,516 1,776,546 166,030 1,059,589 694,901 (364,688) Fines 70,000 70,808 808 2,000 3,237 1,237 Fees for Services - - - 205,150 237,580 32,430 Deviation Fees - - - 292,500 336,700 44,200 Investment Income 6,500 8,161 1,661 17,750 10,897 (6,853) Other Revenue 14,000 8,396 (5,604) 190,800 232,195 41,395 Contributions - - - 4,900 12,988 8,088 Connection Fees - - - 60,000 88,040 28,040 Grants 75,136 63,610 (11,526) 214,941 236,793 21,852 Carry Over - - - 703,187 196,998 (506,189) TOTAL REVENUES 6,080,752 6,486,773 406,021 3,514,826 2,888,407 (626,419) EXPENDITURES Current: General Government 2,802,196 2,759,717 42,479 - - - Public Safety 1,728,119 1,754,666 (26,547) - - - Streets & Sanitation 1,242,587 1,237,686 4,901 520,502 108,558 411,944 Culture & Recreation - - - 1,234,799 1,120,823 113,976 Sewer Maintenance - - - 319,882 159,441 160,441 Capital Outlay - - - 762,841 446,255 316,586 Land Acquisition - - - 1,286,853 351,928 934,925 Debt Service: Principal - - - 50,000 50,000 - Interest - - - 12,897 25,042 (12,145) TOTAL EXPENDITURES 5,772,902 5,752,069 20,833 4,187,774 2,262,047 1,925,727 Excess (deficiency) of revenues over expenditures 307,850 734,704 426,854 (672,948) 626,360 1,299,308 OTHER FINANCING SOURCES (USES) Debt Proceeds - - - 46,000 46,000 - Accrual Interest on Bonds - - - - - - Premium on Bonds - - - - - - Operating Transfers In 598,178 598,178 - 969,855 869,855 (100,000) Proceeds from Sale of Assets - - - - - - Operating Transfers Out (906,028) (906,028) - (342,907) (242,907) 100,000 TOTAL OTHER FINANCING SOURCES (USES) (307,850) (307,850) - 672,948 672,948 - Excess (deficiency) of revenues over expenditures and other sources (uses) $ - 426,854 $ 426,854 $ - 1,299,308 $ 1,299,308 Fund Balances at beginning of year 1,016,448 1,280,422 Budgeted Carry Over Expended - (196,998) Fund Balances at end of year $ 1,443,302 $ 2,382,732 The accompanying notes to the financial statements are an integral part of this statement. 6 STATEMENT 3 DEBT CAPITAL SERVICE FUND PROJECTS FUND Variance Variance Favorable Favorable Budget Actual (Unfavorable) Budget Actual (Unfavorable) $ - $ - $ - $ - $ - $ - - - - 1,471,200 641,305 (829,895) 11,000 60,550 49,550 90,000 147,752 57,752 - - - - - - 7,436,750 3,290,453 (4,146,297) 950,000 - (950,000) 8,443 - (8,443) 2,117,339 49,475 (2,067,864) 98,443 147,752 49,309 11,986,289 4,041,783 (7,944,506) - - - 848,875 1,149,732 (300,857) - - - 27,182,370 4,621,296 22,561,074 621,975 593,336 28,639 - - - 94,583 165,434 (70,851) - - - 716,558 758,770 (42,212) 28,031,245 5,771,028 22,260,217 (618,115) (611,018) 7,097 (16,044,956) (1,729,245) 14,315,711 - - - 16,571,085 11,935,000 (4,636,085) - - - - 9,732 9,732 - - - - 80,400 80,400 618,115 618,115 - 254,874 254,874 - - - - 140,410 140,410 - - - - (921,413) (2,299,021) (1,377,608) 618,115 618,115 - 16,044,956 10,121,395 (5,923,561) $ - 7,097 $ 7,097 $ - 8,392,150 $ 8,392,150 8,443 3,123,630 - (49,475) $ 15,540 $ 11,466,305 7 STATEMENT 4 UNITED CITY OF YORKVILLE, ILLINOIS COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS/FUND BALANCE ALL PROPRIETARY FUND TYPE AND SIMILAR TRUST FUND For The Year Ended April 30, 2004 ENTERPRISE NON-EXPENDABLE TOTAL FUND TRUST FUND (MEMORANDUM ONLY) OPERATING REVENUES Other Revenue $ 144,766 $ - $ 144,766 Water Fees 902,508 - 902,508 Total operating revenues 1,047,274 - 1,047,274 OPERATING EXPENSES Cost of Sales & Services 570,187 - 570,187 Administration 60,360 - 60,360 Depreciation 56,395 - 56,395 Total operating expenses 686,942 - 686,942 Operating income 360,332 - 360,332 NONOPERATING REVENUES (EXPENSES) Investment Income 5,166 - 5,166 Other Revenue 917 - 917 Total Nonoperating revenues (expenses) 6,083 - 6,083 Income before operating transfers 366,415 - 366,415 OPERATING TRANSFERS Operating Transfers In 1,377,608 - 1,377,608 Operating Transfers Out (260,000) - (260,000) Total operating transfers 1,117,608 - 1,117,608 Net Income 1,484,023 - 1,484,023 Retained Earnings at beginning of year 1,860,486 111,569 1,972,055 Retained Earnings at end of year $ 3,344,509 $ 111,569 $ 3,456,078 1 The accompanying notes to the financial statements are an integral part of this statement. 8 STATEMENT 5 UNITED CITY OF YORKVILLE,ILLINOIS STATEMENT OF CHANGES IN PLAN NET ASSETS PENSION TRUST FUND For the Year Ended April 30,2004 Police Pension Trust Fund ADDITIONS Contributions Employer $ 183,411 Plan Members 101,550 Total Contributions 284,961 Net Investment Income (3,416) Total Additions 281,545 DEDUCTIONS Administrative Expenses 3,100 Total Deductions 3,100 Increase(Decrease)in plan net assets 278,445 Plan Net assets at Beginning of Year 517,894 Plan Net assets at End of Year $ 796,339 The accompanying notes to the financial statements are an integral part of this statement. 9 STATEMENT 6 UNITED CITY OF YORKVILLE, ILLINOIS COMBINED STATEMENT OF CASH FLOWS PROPRIETARY FUND TYPE AND NONEXPENDABLE TRUST FUND For The Year Ended April 30, 2004 PROPRIETARY NONEXPENDABLE FUND TYPE TRUST FUND WATER WORKING TOTAL FUND CASH FUND (MEMORANDUM ONLY) Cash Flows from Operating Activities Cash Received from Customers $ 1,026,941 $ - S 1,026,941 Cash Payments to Suppliers (382,657) - (382,657) Cash Payments to Employees (231,656) - (231,656) Net Cash Provided by (Used In) Operating Activities 412,628 - 412,628 Cash Flows from Noncapital Financing Activities Operating Transfers 1,117,608 - 1,117,608 Net Cash Provided by (Used in) Noncapital Financing Activities 1,117,608 - 1,117,608 Cash Flows from Capital and Related Financing Activities Purchase of Fixed Assets (1,377,608) - (1,377,608) Net Cash Provided by (used in) Capital and Related Financing Activities (1,377,608) - (1,377,608) Cash Flows from Investing Activities Interest on Investments 5,166 - 5,166 Net Cash Provided by (Used in) Investing Activities 5,166 - 5,166 Net Increase (Decrease) in Cash 157,794 - 157,794 Cash and Cash Equivalents, May 1, 2003 262,087 111,569 373,656 Cash and Cash Equivalents, April 30, 2004 $ 419,881 $ 111,569 $ 531,450 Reconciliation of Operating Income to Net Cash Provided by Operating Activities Operating Income (Loss) S 360,332 $ - $ 360,332 Adjustments to Reconcile Operating Income to Net Cash Provided by Operating Activities: Depreciation 56,395 - 56,395 Non-Operating Revenues 917 - 917 Decrease (Increase) in Receivables (21,250) - (21,250) (Decrease) Increase in Accounts Payable 17,871 - 17,871 (Decrease) Increase in Compensated Absences (4,219) - (4,219) (Decrease) Increase in Accrued Payroll 2,582 - 2,582 Total Adjustments 52,296 - 52,296 Net Cash Provided from Operating Activities S 412,628 $ - $ 412,628 The accompanying notes to the financial statements are an integral part of this statement. • 10 UNITED CITY OF YORKVILLE, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30,2004 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The United City of Yorkville(City)is an Illinois unit of local government. This fmancial statement includes all functions,programs and activities under control of the City Council. The City's major operations include public safety, highways and streets, sanitation, health, culture and recreation, public improvements and general administrative services. The City Council has oversight responsibility for the City,the Public Library and the Recreation Board. Oversight responsibility includes designation of management and all other control over operations of these entities. The following is a summary of the significant accounting policies of the City of Yorkville. a. Reporting Entity The City of Yorkville has adopted the provision of Government Accounting Standards Board (GASB) Statement No. 14, "The Financial Reporting Entity," under which the financial statements include all the organizations, activities, functions and component units for which the City of Yorkville is financially accountable. Financial accountability is defined as the appointment of a voting majority of the component units board, and either(1)the City of Yorkville's ability to impose its will over the component unit, or (2) the possibility that the component unit will provide a financial benefit to or impose a financial burden on the City of Yorkville. Included within the reporting entity as part of the primary government: City of Yorkville Public Library The Board of the City of Yorkville Public Library is appointed by the City's Mayor and the appointment approved by the City Council. Although the Library Board has taxing authority, its levy request must be included with the City's overall tax levy and is not considered legally separate from the City. City of Yorkville Park Board The City of Yorkville Park Board is appointed by the City's Mayor and the appointment approved by the City Council and is not considered legally separate from the City. Police Pension Fund The City established a Police Pension Fund during fiscal year 2002,in accordance with State Statutes,which requires such a fund for municipalities with populations in excess of 5,000. Credits which were earned by police employees in the IMRF plan were transferred to the fund. The Police Pension Employees Retirement System (PPERS) functions for the benefit of these employees and is governed by a five member pension board. Two members are appointed by the Mayor, one is elected from pension beneficiaries and two are elected from active police employees. The City and PPERS participants are obligated to fund all PPERS costs based upon actuarial valuations. The City's contribution will be funded through an annual property tax levy. The State of Illinois is authorized to establish benefit levels and the City is authorized to approve the actuarial assumptions used in the determination of contribution levels. Although it is legally separate from the City,the PPERS is reported as if it were part of the City because its sole purpose is to provide retirement benefits for the City's police employees. The PPERS is reported as a pension trust fund. 11 UNITED CITY OF YORKVILLE, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30,2004 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) b. Basis of Presentation The accounts of the City are organized on the basis of funds or account groups,each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self- balancing accounts that comprise its assets,liabilities,equities,revenues and expenditures or expenses. The various funds are grouped by type in the fmancial statements. The following fund types and account groups are used by the City: Governmental Funds General Fund - The General Fund is the general operating fund of the City. It is used to account for all financial resources, except those required to be accounted for in another fund. Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue sources requiring separate accounting because of legal or regulatory provisions or administrative action. Debt Service Funds -The Debt Service Fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest and related costs. Capital Projects Funds-The Capital Projects Funds are used to account for financial resources segregated for the acquisition or construction of major capital facilities other than those financed by enterprise operations. Proprietary Fund-Enterprise Fund—The Enterprise Fund is used to account for operations that provide a service to citizens financed primarily by a user charge for the provision of that service and activities in which the periodic measurement of net income is deemed appropriate for capital maintenance,public policy, management control, accountability or other purposes. Fiduciary Funds -Trust and Agency Funds—The Fiduciary Funds are used to account for the assets held by a governmental unit as a trustee or agent for individuals,private organizations and/or governmental units. Account Groups General Fixed Assets - This account group is established to account for all fixed assets of the City other than those accounted for in the Enterprise Fund. General Long Term Debt-This account group is established to account for all noncurrent debts of the City other than those accounted for in the Enterprise Fund. 12 UNITED CITY OF YORKVILLE,ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 2004 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) b. Basis of Accounting (Continued) The accounting and fmancial reporting treatment applied to a fund is determined by its measurement focus. All funds except the Proprietary Fund and the Nonexpendable Trust Fund are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities are generally included on the balance sheet. Operating statements of these funds present increases (i.e.,revenues and other financing sources)and decreases(i.e.,expenditures and other financing uses)in net current assets. The modified accrual basis of accounting is followed by the all funds except the Proprietary Fund and the Nonexpendable Trust Fund which is in conformity with accounting principles generally accepted in the United States of America(GAAP). Under the modified accrual basis of accounting,revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period (60 days). Expenditures are recognized under the modified accrual basis of accounting when the related fund liability is incurred,with the exception of principal and interest on long-term debt,which are reported as expenditures when due. Nonexchange transactions, in which the City receives value without directly giving equal value in return, include property taxes,replacement taxes,grants,entitlements and donations.Revenue from property taxes is recognized in the fiscal year for which the taxes are levied.Revenue from replacement taxes is recognized when collected by the state, prior to disbursement to the City. Revenue from grants, entitlements and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied.Eligibility requirements include timing requirements,which specify the year when the resources are required to be used or the year when use is first permitted, matching requirements, in which the City must provide local resources to be used for a specified purpose, and expenditure requirements, in which the resources are provided to the City on a reimbursement basis. Revenue from nonexchange transactions must also be available before it can be recognized. Charges for services and miscellaneous revenues are recorded as revenues when received in cash because they are generally not measurable until actually received. The financial statements for the Proprietary Fund,Nonexpendable Trust Fund and the Police Pension Fund reflect the accrual basis of accounting. Revenue is recognized when earned and expenses are recognized when the liability is incurred. c. Fixed Assets 1. Governmental Fund Type Operations (General Fixed Assets) Fixed assets used in governmental fund type operations (general fixed assets) are recorded as expenditures at the time of purchase and accounted for in the General Fixed Assets Account Group, rather than in the governmental funds. Public domain ("infrastructure") general fixed assets such as roads and bridges, etc. which are immovable and of value only to the governmental unit are not capitalized along with other general fixed assets. No depreciation has been provided on general fixed assets. All fixed assets are valued at historical cost or estimated historical cost if actual historical cost is not available. 13 UNITED CITY OF YORKVILLE, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 2004 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) c. Fixed Assets (Continued) 2. Proprietary Fund (Enterprise Fund) Fixed assets in the Enterprise Fund acquired prior to 1959 have not been capitalized within the fund. Also,contributions made to the City by developers have not been recorded. The net book value of these assets are immaterial at April 30, 2004. Fixed assets acquired by the Enterprise Fund after 1959 are capitalized at cost within the fund. Depreciation is being computed on the straight-line method over each asset's estimated useful life. d. Investments Investments are recorded at fair value. e. Allowance for Uncollectible Taxes No provision for uncollectible taxes on the current year's levy has been provided for based on the City's • collection experience. The City's policy is to write-off uncollected taxes receivable of prior years. f. Estimates Management uses estimates and assumptions in preparing financial statements. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenditures. Actual results could differ from those estimates. g. Compensated Absences Vested or accumulated vacation leave that is expected to be liquidated with expendable available financial resources is reported as an expenditure and fund liability of the governmental fund that will pay it. Amounts of vested or accumulated vacation leave that are not expected to be liquidated with expendable financial resources are reported in the general long-term debt account group. Vested or accumulated vacation leave of proprietary funds is recorded as an expense and liability of those funds as the benefits accrue to employees. In addition, an accrual for sick time has been made in the long term debt account group for eligible employees. The City's policy allows employees who have been employed by the City for ten years or more to receive payment for 50% of their unused accumulated sick time at retirement. h. Total Columns on Combined Statements Total columns on the Combined Statements are captioned Memorandum Only to indicate that they are presented only to facilitate financial analysis. Data in these columns does not present financial position, results of operations, or changes in financial position in conformity with accounting principles generally accepted in the United States of America. Neither is such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data. 14 UNITED CITY OF YORKVILLE, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30,2004 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) i. Budgets and Budgetary Accounting Budgets are adopted on a basis consistent with generally accepted accounting principles, except for budgeted carry overs in governmental funds and depreciation expense in its proprietary fund. Certain governmental funds include carry overs as a revenue item, which represent a budgeted reduction of prior years' accumulations of fund equity. This presentation is not consistent with GAAP. Actual amounts are included in these funds to the extent that expenditures and other fmancing sources/(uses)exceeded revenues and there is sufficient fund equity to cover the budgeted amount and current year deficit. The City does not budget for depreciation expense in its proprietary fund. Annual budgets are adopted for the General, Library, Motor Fuel Tax, Land Cash, Sewer Maintenance, Land Acquisition, Debt Service, Parks and Recreation Equipment Capital, Public Works Equipment Capital, Police Equipment Capital, Parks and Recreation, Municipal Building, Fox Industrial, Sanitary Improvement Expansion, Water Improvement Expansion and Water Operating. All annual appropriations lapse at fiscal year end. The City follows these procedures in establishing the budgetary data reflected in the financial statements: 1. Prior to May 1, the Mayor submits to the City Council the proposed budget for the fiscal year commencing the following May 1. The operating budget includes proposed expenditures and the means of financing them. 2. Public hearings are conducted at the City Offices to obtain taxpayer comments. 3. Prior to May 1, the budget is legally adopted by a vote of the City Council through passage of an ordinance. 4. Formal budgetary integration is employed as a management control device during the year for the General Fund, Special Revenue Funds, Debt Service Fund and Capital Projects Funds. 5. The budget officer is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that alter the total expenditures of any fund must be approved by the City Council. Supplementary appropriations were approved throughout the year as follows: Original Final Budget Amendments Budget General Fund Revenues $ 5,671,433 $ 409,319 $ 6,080,752 Expenditures 5,187,919 584,983 5,772,902 Other Financing Sources 414,132 184,046 598,178 Other Financing Uses 897,646 8,382 906,028 Motor Fuel Tax Fund Revenues 236,410 236,270 472,680 Expenditures 178,417 294,263 472,680 Other Financing Uses 57,993 (57,993) - Sewer Maintenance Fees Fund Revenues 388,060 - 388,060 Expenditures 336,418 (16,536) 319,882 Other Financing Uses 51,642 16,536 68,178 Municipal Building Fund Revenues 664,000 160,675 824,675 Expenditures 688,200 160,675 848,875 15 UNITED CITY OF YORKVILLE, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 2004 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) i. Budgets and Budgetary Accounting (Continued) Original Final Budget Amendments Budget Sanitary Improvement Expansion Fund Revenues $ 2,225,000 $ 4,612,000 $ 6,837,000 Expenditures 6,501,620 7,289,858 13,791,478 Other Financing Sources 4,650,000 2,911,154 7,561,154 Other Financing Uses 373,380 233,296 606,676 Water Improvement Expansion Fund Revenues 1,260,000 3,064,614 4,324,614 Expenditures 13,644,803 (253,911) 13,390,892 Other Financing Sources 12,634,540 (3,253,525) 9,381,015 Other Financing Uses 249,737 65,000 314,737 Debt Service Fund Revenues 90,000 8,443 98,443 Expenditures 533,262 183,296 716,558 Other Financing Sources 443,262 174,853 618,115 Public Works Equipment Capital Fund Revenues 180,000 235,814 415,814 Expenditures 240,000 235,814 475,814 Other Financing Sources - 60,000 60,000 Police Equipment Capital Fund Revenues 48,500 112,451 160,951 Expenditures 62,661 102,059 164,720 Other Financing Sources 96,154 (10,392) 85,762 Water Operating Fund Operating Revenues 1,526,500 1,434,807 2,961,307 Operating Expenses 1,319,010 1,382,297 2,701,307 Other Financing Uses 207,490 52,510 260,000 Land Cash Fund Revenues 599,824 459,765 1,059,589 Expenditures 370,564 596,289 966,853 Other Financing Uses 229,260 (136,524) 92,736 Parks and Recreation Capital Fund Revenues - 56,991 56,991 Expenditures 91,938 30,369 122,307 Other Financing Sources 91,938 (26,622) 65,316 Land Acquisition Fund Revenues 74,137 73,127 147,264 Expenditures 176,412 143,588 320,000 Other Financing Sources 102,275 70,461 172,736 Parks and Recreation Fund Revenues 255,600 9,226 264,826 Expenditures 845,424 (62,982) 782,442 Other Financing Sources 589,824 27,792 617,616 Other Financing Uses - 100,000 100,000 j Library Revenues 338,777 99,155 437,932 Expenditures 338,777 113,580 452,357 j Other Financing Sources - 14,425 14,425 Fox Industrial Revenues 49,000 61,719 110,719 Expenditures 106,993 3,726 110,719 Other Financing Sources 57,993 (57,993) - 16 UNITED CITY OF YORKVILLE, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30,2004 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) j. Cash and Cash Equivalents For purposes of reporting cash flows,cash and cash equivalents include cash on hand,demand deposits,and time deposits with maturities of less than three months. k. Future Reporting Standards The City will be required to implement new accounting standards beginning May 1,2004 for its fiscal year ending April 30,2005.These standards include GASB Statement No.34,Basic Financial Statements-and Management's Discussion and Analysis-for State and Local Governments; GASB Statement No.37,Basic Financial Statements - and Management's Discussion and Analysis -for State and Local Governments: Omnibus;GASB Statement No. 38,Certain Financial Statement Note Disclosures and GASB Interpretation No. 6, Recognition and Measurement of Certain Liabilities and Expenditures in Governmental Fund Financial Statements. The standards establish new financial reporting requirements for state and local governments throughout the United States. When implemented, they will require new information and restructure much of the information that governments have presented in the past. Comparability with reports issued in all prior years will be affected. The City has not yet determined the full impact that adoption of these standards will have on the financial statements. 1. Accounting For Proprietary Fund Activities The City has chosen the option to apply all applicable GASB pronouncements and all FASB Statements and Interpretations,Accounting Principles Board (APB) Opinions and Accounting Research Bulletins (ARB) issued on or before November 30, 1989, unless they conflict with or contradict GASB pronouncements to the proprietary fund activities. 2. CHANGES IN LONG-TERM DEBT The following is a summary of changes in the general long-term debt account group of the City for the year ended April 30, 2004: Balance Balance May 1,2003 Additions Reductions April 30,2004 Conover Sewer Recapture $ 1,890 $ - $ - $ 1,890 Compensated Absences 75,583 147,401 - 222,984 IEPA Loan L17-013000 325,244 - 27,581 297,663 Kendall County EDC Loan 68,227 - 68,227 - YNB Loan 116,908 - 116,908 - Castle Bank Loan 178,367 - 178,367 - IEPA Loan L17-115300 1,426,082 - 70,073 1,356,009 YNB Loan—Two 2001 Squad Cars 31,381 - 31,381 - 2002 G.O.Bonds(Alternate Revenue Source) 625,000 - 50,000 575,000 YNB Loan—Four 2003 Squad Cars 113,000 - 55,800 57,200 2002 Capital Appreciation Debt Certificates* 2,992,684 144,175 - 3,136,859 2002A Refunding Debt Certificates 1,280,000 - 45,000 1,235,000 YNB Loan-Two 2004 Squad Cars - 46,000 - 46,000 2003 IRBB-Bruell Street - 2,035,000 - 2,035,000 2003 Debt Certificates - 4,800,000 - 4,800,000 2004A Debt Certificates - 1,600,000 - 1,600,000 2004B G.O. Bonds(Alternate Revenue Source) - 3,500,000 - 3,500,000 $ 7,234,366 $ 12,272,576 $ 643,337 $ 18,863,605 *Note: $144,175 of the additions for this bond represents the accretion of interest. 17 UNITED CITY OF YORKVILLE, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 2004 2. CHANGES IN LONG-TERM DEBT (Continued) Conover Sewer Recapture $1,890 owed to John Conover as reimbursement for sewer extensions. $ 1,890 Compensated Absences Vested or accumulated vacation leave that is not expected to be paid in the upcoming Fiscal Year. $ 222,984 IEPA Loan L17-013000 $549,081 debt to the Illinois Environmental Protection Agency for Sewer Construction assistance at 3.58% interest maturing January, 2013 $ 297,663 IEPA Loan L17-115300 $1,656,809 debt to Illinois Environmental Protection Agency for Sewer Construction Assistance at 2.625% interest maturing September, 2019 $ 1,356,009 Series 2002 G.O. Bonds (Alternate Revenue Source) $625,000 payable to BNY Midwest Trust Company at an interest rate ranging from 3.00% to 4.75% and maturing December, 2012. $ 575,000 YNB Loan —Four 2003 Squad Cars and Equipment $113,000 debt to Yorkville National Bank at 2.69% interest maturing May, 2004 $ 57,200 Series 2002A Refunding Debt Certificates $1,280,000 payable to BNY Midwest Trust Company at an interest rate ranging from 2.15% to 5.15% and maturing January, 2022. During fiscal year 2003,the City defeased Installment Contract Certificates, Series 1999 by placing the proceeds of the Series 2002A Debt Certificates in an irrevocable trust to provide for all future debt service payments on the old certificates. Accordingly,the trust account assets and the liability for the defeased certificates are not included in the City's financial statements. At April 30, 2004, $1,188,000 of certificates outstanding are considered defeased. $ 1,235,000 18 UNITED CITY OF YORKVILLE, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 2004 2. CHANGES IN LONG-TERM DEBT (Continued) Series 2002 Capital Appreciation Debt Certificates During fiscal year 2003,the City issued$2,899,365 in capital appreciation debt certificates. The Series 2002 Certificates outstanding as of April 30, 2004 totaling $3,136,859 bear interest ranging from 2.5%to 5.4%.Interest is not paid but rather accretes to principal each May 1. The principal matures May 1, 2004 - May 1, 2021 in accreted values totaling $5,420,000. $ 3,136,859 The debt payment schedule to maturity for the Capital Appreciation Debt Certificates is as follows: Series 2002 Capital Fiscal Year Appreciation Debt Certificates Ending Principal April 30, Accretion Repayment 2005 $ 150,569 $ 25,000 2006 157,166 25,000 2007 164,025 25,000 2008 170,796 35,000 2009-2013 879,669 1,070,000 2014-2018 619,246 2,340,000 2019-2022 141,670 1,900,000 Totals $ 2,283,141 $ 5,420,000 Accreted value at April 30,2004 $ 3,136,859 Series 2003 Illinois Rural Bond Bank $2,035,000 payable to U.S. Bank National Association at an interest rate ranging from 1.60% to 5.20% and maturing February 1, 2023. $ 2,035,000 Series 2003 Debt Certificates $4,800,000 payable to BNY Midwest Trust Company at an interest rate ranging from 3.80% to 5.00 % and maturing December 15, 2022. The Series 2003 Debt Certificates are being issued to finance improvements to the City's water system. $ 4,800,000 Series 2004A Debt Certificates $1,600,000 payable to BNY Midwest Trust Company at an interest rate ranging from 1.40% to 3.60% and maturing December 30,2014. The Series 2004A Debt Certificates are being issued to provide funds to extend sanitary sewer services. $ 1,600,000 YNB Loan—Two 2004 Squad Cars $46,000 debt to Yorkville National Bank at 3.15% interest maturing July, 2005. $ 46,000 19 UNITED CITY OF YORKVILLE,ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 2004 2. CHANGES IN LONG-TERM DEBT (Continued) Series 2004B G.O. Bonds (Alternate Revenue Service) $3,500,000 payable to BNY Midwest Trust Company for improvements to the Waterworks and Sewerage System of the City. The Series 2004B G.O.Bonds bear interest ranging from 2.50% to 4.00%. The principal matures December 30, 2018. $ 3,500,000 The debt payment schedule to maturity including interest for the above debt excluding the Capital Appreciation Debt Certificates is as follows: Conover Compen- Sewer sated IEPA Loan IEPA Loan Series 2002 Due in Recapture Absences L17-013000 L17-115300 G.O.Bonds(Alt.Rev.Source) Fiscal Year Principal Principal Principal Interest Principal Interest Principal Interest 2005 $ - $ - $ 28,577 $ 10,403 $ 71,924 $ 35,127 $ 55,000 $ 24,293 2006 - - 29,609 9,371 73,825 33,226 55,000 22,450 2007 - - 30,679 8,301 75,775 31,276 60,000 20,415 2008 - - 31,787 7,193 77,778 29,273 60,000 17,793 2009 - - 32,936 6,044 79,833 27,218 65,000 15,556 2010-14 - - 144,075 11,845 431,939 103,312 280,000 33,290 2015-19 - - - - 492,100 43,151 - - 2020-23 1,890 222,984 - - 52,835 693 - - Totals $ 1,890 $ 222,984 $ 297,663 $ 53,157 $ 1,356,009 $ 303,276 $ 575,000 $ 133,797 Yorkville Nat.Bank Loan Series 2002A Refunding Series 2003 Series 2003 Due in Four 2003 Squad Cars Debt Certificates Illinos Rural Bonds Debt Certificates Fiscal Year Principal Interest Principal Interest Principal Interest Principal Interest 2005 $ 57,200 $ 1,564 $ 50,000 $ 54,998 $ 80,000 $ 86,716 $ - $ 339,363 2006 50,000 53,923 80,000 85,436 - 233,150 2007 - - 50,000 52,423 80,000 83,796 - 233,150 2008 - - 50,000 50,923 80,000 81,796 - 233,150 2009 - - 55,000 48,902 85,000 79,476 - 233,150 2010-14 - - 305,000 208,974 470,000 348,802 100,000 1,165,750 2015-19 - - 390,000 131,743 580,000 236,798 700,000 1,106,600 2020-23 - - 285,000 29,734 580,000 76,288 4,000,000 500,000 Totals $ 57,200 $ 1,564 $ 1,235,000 $ 631,620 $ 2,035,000 $ 1,079,108 $ 4,800,000 $ 4,044,313 Series 2004A Series 2004B Yorkville Nat.Bank Loan Due in Debt Certificates G.O.Bond(Alt.Rev.Source) Two 2004 Squad Cars Total Fiscal Year Principal Interest Principal Interest Principal Interest Principal Interest 2005 $ - $ 35,895 $ - $ 100,196 $ 23,000 $ 1,110 $ 365,701 $ 689,665 2006 135,000 43,218 120,000 120,638 23,000 1,110 566,434 602,522 2007 140,000 41,328 125,000 117,638 - - 561,454 588,327 2008 145,000 38,948 135,000 114,512 - - 579,565 573,588 2009 150,000 35,976 140,000 111,138 - - 607,769 557,460 2010-14 840,000 116,978 910,000 491,838 - - 3,481,014 2,480,789 2015-19 190,000 6,840 2,070,000 250,576 - - 4,422,100 1,775,708 2020-23 - - - - - - 5,142,709 606,715 Totals $ 1,600,000 $ 319,183 $ 3,500,000 $ 1,306,536 $ 46,000 $ 2,220 $ 15,726,746 $ 7,874,774 1 20 UNITED CITY OF YORKVILLE, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 2004 3. FIXED ASSETS The following is a summary of changes in the general fixed assets account group during the fiscal year: Balance Balance April 30, May 1, 2003 Additions Deletions 2004 Land $ 118,715 $ 198,757 $ - $ 317,472 Land Improvements 316,520 - - 316,520 Building and Building Improvements 2,786,509 935,303 - 3,721,812 Vehicles and Moveable Equipment 2,213,798 393,363 - 2,607,161 Total $ 5,435,542 $ 1,527,423 $ - $ 6,962,965 The following is a summary of proprietary-fund type fixed assets at April 30, 2004. Enterprise Fund Current Balance Balance Year April30, May 1, 2003 Activity 2004 Water Distribution System $ 2,559,872 $ 1,465,900 $ 4,025,772 Equipment 75,174 - 75,174 Construction in Progress 228,702 (228,702) - Less: Accumulated Depreciation (1,021,942) 84,015 (937,927) Net Fixed Assets $ 1.841,806 $ 1,321,213 $ 3,163,019 4. DEFINED BENEFIT PENSION PLANS Illinois Municipal Retirement Fund The City's defined benefit pension plan, Illinois Municipal Retirement (IMRF) provides retirement, disability, annual cost of living adjustments and death benefits to plan members and beneficiaries. IMRF is an agent multiple employer pension plan that acts as a common investment and administrative agent for local Governments and school districts in Illinois. The Illinois Pension Code establishes the benefit provisions of the plan that can only be amended by the Illinois General Assembly. IMRF issues a publicly available financial report that includes financial statements and required supplementary information. That report may be obtained by writing to the Illinois Municipal Retirement Fund, 2211 York Road, Suite 500, Oak Brook, Illinois 60523. Employees participating in IMRF are required to contribute 4.50 percent of their annual covered salary. The member rate is established by state statute. The City is required to contribute at an actuarially determined rate. The employer rate for calendar year 2003 was 9.26 percent of payroll. The employer contribution requirements are established and may be amended by the IMRF Board of Trustees. IMRF's unfunded actuarial accrued liability is being amortized as a level percentage of projected payroll on a closed basis. The remaining amortization period at December 31, 2003 was 29 years. 21 UNITED CITY OF YORKVILLE,ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30,2004 4. DEFINED BENEFIT PENSION PLANS (Continued) Illinois Municipal Retirement Fund (Continued) For December 31, 2003, the City's annual pension cost of$131,995 was equal to City's required and actual contributions. The required contribution was determined as part of the December 31, 2000 q actuarial valuation using the entrya e actuarial cost method. The actuarial assumptions included (a) 7.50% investment rate of return (net of administrative expenses), (b) projected salary increases of 4.00% a year attributable to inflation, (c) additional projected salary increases ranging from 0.4% to 11.6% per year depending on age and service, attributable to seniority/merit, and (d) post-retirement benefit increases of 3%annually. The actuarial value of TMRF assets was determined using techniques that smooth the effects of short-term volatility in the market value of investments over a five-year period. The 2002 and 2003 actuarial valuation information shown on the Schedule of Funding Progress is based on the assumptions derived from 1999—2001 Experience Study. TREND INFORMATION Actuarial Percentage Valuation Annual Pension Of APC Net Pension Date Cost(APC) Contributed Obligation 12/31/03 $ 131,995 100% $0 12/31/02 66,662 100% 0 12/31/01 105,124 100% 0 12/31/00 120,515 100% 0 12/31/99 121,714 100% 0 12/31/98 120,377 100% 0 12/31/97 119,648 100% 0 12/31/96 94,581 100% 0 Police Pension During fiscal year 2002,the City's police force began making contributions to the newly formed Police Pension Fund. As of April 30, 2004, $796,339 had been deposited into the fund. The following is a description of the plan: 22 UNITED CITY OF YORKVILLE, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 2004 4. DEFINED BENEFIT PENSION PLANS (Continued) Police Pension (Continued) 1. Plan Description: Police sworn personnel are covered by the Police Pension Fund, which is a defined benefit single- employer pension plan. Although this is a single-employer pension plan, the defined benefits and employee and employer contributions levels are governed by Illinois Compiled Statutes(40 ILCS 5/3) and may be amended only by the Illinois legislature. The City accounts for the plan as a pension trust fund. At April 30, 2004, the Police Pension Fund membership consisted of: Retirees and Beneficiaries Currently Receiving Benefits and Terminated Employees Entitled to Benefits but not yet receiving them - Current Employees Vested 7 Nonvested 10 TOTAL 17 The following is a summary of the Police Pension Fund as provided for in Illinois Compiled Statutes. The Police Pension Fund provides retirement benefits as well as death and disability benefits. Employees attaining the age of 50 or more with 20 or more years of creditable service are entitled to receive an annual retirement benefit of one-half of the salary attached to the rank held on the last day of service,or for one year prior to the last day,whichever is greater. The pension shall be increased by 2% of such salary for each additional year of service over 20 years up to 30 years, and 1% of such salary for each additional year of service over 30 years, to a maximum of 75% of such salary. Employees with at least 8 years but less than 20 years of credited service may retire at or after age 60 and receive a reduced benefit. The monthly pension of a police officer who retired with 20 or more years of service after January 1, 1977, shall be increased annually, following the first anniversary date of retirement and be paid upon reaching the age of at least 55 years, by 3% of the original pension and 3% simple interest annually thereafter. 23 UNITED CITY OF YORKVILLE, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30,2004 4. DEFINED BENEFIT PENSION PLANS (Continued) Police Pension (Continued) 2. Summary of Significant Accounting Policies and Plan Asset Matters: Basis of Accounting The financial statements are prepared using the cash basis of accounting. Employee contributions are recognized as additions in the period in which employee services are performed. Method Used to Value Investments Investments are reported at fair value. Short-term investments are reported at cost,which approximates fair value. Investment income is recognized when earned. Gains and losses on sales and exchanges of fixed-income securities are recognized on the transaction date. 3. Contributions: Covered employees are required to contribute 9.91%of their base salary to the Police Pension Fund. If an employee leaves covered employment with less than 20 years of service, accumulated employee contributions may be refunded without accumulated interest. The City is required to contribute the remaining amounts necessary to finance the plan as actuarially determined by an enrolled actuary at the Illinois Department of Insurance. Future administrative costs are expected to be financed through investment earnings. 4. Concentrations of Investments: The Police Pension Fund had no other investments, other than those issued or guaranteed by the U.S. Government, which represent 5% or more of net assets. 24 UNITED CITY OF YORKVILLE,ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30,2004 5. INTERFUND RECEIVABLES AND PAYABLES Individual fund receivable and payable balances at April 30, 2004 are as follows: Interfund Interfund Receivables Payables General Municipal Building $ 377,766 $ - Library 46,887 - Parks and Recreation 72,560 - Motor Fuel Tax - 60,000 Sewer Maintenance Fees - 353,502 Water Operations - 235,450 Total 497,213 648,952 Sewer Maintenance General 353,502 - Water Operating - 45,068 Total 353,502 45,068 Parks and Recreation General - 72,560 Total - 72,560 Library General - 46,887 Total - 46,887 Municipal Building General - 377,766 Total - 377,766 Motor Fuel General 60,000 - Total 60,000 - Water Operating General 235,450 - Sewer Maintenance Fees 45,068 - Total 280,518 - Total all funds $ 1}191,233 $ 1,191,233 25 UNITED CITY OF YORKVILLE, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 2004 6. PROPERTY TAX CALENDAR The following information gives significant dates on the property tax calendar of the City. - The property tax lien date is January 1; - The annual tax levy ordinance for 2003 was passed on December 23, 2003. - Property taxes are due to the County Collector in two installments, June 2 and September 1; - Property taxes for the 2003 levy are normally received monthly beginning in June and generally ending in September, 2004. Property tax revenue recorded during the current fiscal year represents receipts of the 2002 tax levy.The entire 2003 property tax levy has been reflected as deferred revenue even though a portion of the levy was collected prior to April 30, as it is the City's policy to recognize this revenue as available for the 2004-05 fiscal year. 7. DEPOSITS AND INVESTMENTS The Government maintains a cash pool that is available for use by most funds. Each fund type's portion of this pool is displayed on the combined balance sheet as "cash". Cash on hand in the amount of$ 375 has been excluded from the amounts shown below. The following are the cash/deposit balances at year end: Book Balance $ 17,173,343 Bank Balance $ 18,598,077 Bank Balance Category 1 - Deposits covered by depository insurance or collateral held by the City or its agent in the City name. $ 18,598,007 Category 2 - Deposits covered by collateral held by a financial institution's trust department or by its agent in the City name. - Category 3 - Deposits which are uninsured and uncollateralized. - TOTAL $ 18,598,007 26 UNITED CITY OF YORKVILLE,ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30,2004 7. DEPOSITS AND INVESTMENTS (Continued) The Government is authorized by State statute and their own local ordinances to invest in the following: - Certificates of Deposit - Money Markets - Illinois Funds -Deposit Account - Saving Accounts Investments are categorized into these three categories of credit risk: (1) Insured or registered, or securities held by the City or its agent in the governments name. (2) Uninsured and unregistered, with securities held by the counterparty's trust department or agent in the City's name. (2) Uninsured and unregistered,with securities held by the counterparty, or by its trust department or agent but not in the City's name. At year end, the City's investment balances were as follows: Category Carrying Fair 1 2 3 Amount Value Certificate of Deposit $ 298,240 $ - $ - $ 298,240 $ 298,240 U.S. Government Securities - - 397,326 397,326 397,326 $ 298,240 $ - $ 397,326 695,566 695,566 Investments not subject to categorization: Mutual funds 72,645 72,645 Total investments $ 768,211 $ 768,211 8. FUND EQUITY The following adjustments were made to beginning Fund Balances: General Fund Ending Fund Balance as reported, April 30, 2003 $ 1,023,672 Correct prior year accounts payable (7,224) Beginning Fund Balance as reported, April 30, 2004 $ 1,016,448 27 UNITED CITY OF YORKVILLE, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30,2004 9. OPERATING TRANSFERS Transfer Out Transfer In General Water Operating $ - $ 160,000 Sewer Maintenance Fees - 38,178 Water Improvement - 200,000 Sanitary Improvement Expansion 150,000 200,000 Police Equipment Capital 39,762 - Library 14,425 - Parks and Recreation 617,616 - Debt Service 14,709 - Parks and Recreation Equipment Capital 45,316 Municipal Building 24,200 Total 906,028 598,178 Municipal Building General - 24,200 Total - 24,200 Police Equipment Capital General - 39,762 Debt Service 81,993 - Total 81,993 39,762 Public Works Equipment Capital Water Operating - 30,000 Sewer Maintenance Fees - 30,000 Total - 60,000 Parks and Recreation Equipment Capital Land Cash - 20,000 General - 45,316 Total - 65,316 Sanitary Improvement Expansion General 200,000 150,000 Debt Service 406,676 - Water Operating 470,293 - South Sewer - 10,674 Total 1,076,969 160,674 Water Improvement Expansion Water Operating 907,315 70,000 Debt Service 114,737 - General 200,000 - Total 1,222,052 70,000 Debt Service General - 14,709 Water Improvement Expansion - 114,737 Sanitary Improvement Expansion - 406,676 Police Equipment Capital - 81,993 Total - 618,115 28 UNITED CITY OF YORKVILLE, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30,2004 9. OPERATING TRANSFERS (Continued) Transfer Out Transfer In Water Operating Water Improvement Expansion $ 70,000 $ 907,315 General 160,000 - Public Works Equipment Capital 30,000 - Sanitary Improvement Expansion - 470,293 Total 260,000 1,377,608 Sewer Maintenance General 38,178 - Public Works Equipment Capital 30,000 - Total 68,178 - Land Cash Parks and Recreation Equipment Capital 20,000 - Land Acquisition 72,736 - Total 92,736 - Land Acquisition Land Cash - 72,736 Total - 72.736 Parks and Recreation General - 617,616 Total - 617,616 South Sewer Sanitary Improvement Expansion 10,674 - Total 10,674 - Library General - 14,425 Total - 14,425 TOTAL ALL FUNDS $ 3,718,630 $ 3,718,630 10. SEGMENT INFORMATION The City maintains an Enterprise Fund and segment information for the year ended is as follows: Water Operating Fund Operating Revenues $ 1,047,274 Depreciation, Depletion and Amortization Expense 56,395 Operating Income (Loss) 360,332 Operating Transfers: In 1,377,608 Out 260,000 Net Income (Loss) 1,484,023 Plant, Property and Equipment: Additions 1,377,608 Net Working Capital 836,614 Total Assets 4,049,451 Total Equity 3,999,633 29 UNITED CITY OF YORKVILLE,ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 2004 11. RISK MANAGEMENT The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions;injuries to employees; and natural disasters. These risks are covered by commercial insurance purchased from independent third parties. The City also purchased its employee health and accident insurance from commercial carriers. Settled claims from these risks have not exceeded commercial insurance coverage for the past three years. There were no significant reductions in insurance coverage during the fiscal year ended April 30, 2004. 12. EXPENDITURES OVER BUDGET The following funds had an excess of expenditures over budget: Parks and Recreation $ 4,104 Municipal Building 114,047 Debt Service 42,212 13. SUBSEQUENT EVENT In July 2004, the City received a grant from the Environmental Protection Agency in the amount of $950,000. 30 UNITED CITY OF YORKVILLE, ILLINOIS REQUIRED SUPPLEMENTARY INFORMATION IMRF SCHEDULE OF FUNDING PROGRESS APRIL 30, 2004 Actuarial Actuarial Accrued Unfunded UAAL as a Actuarial Value of Liability (AAL) AAL Funded Covered Percentage of Valuation Assets Entry Age (UAAL) Ratio Payroll Covered Payroll Date (a) (b) (b-a) (a/b) (c) ((b-a)/c) 12/31/2003 $ 2,915,820 $ 2,694,940 $ (220,880) 108.20% $ 1,425,431 0.00% 12/31/2002 2,634,906 2,415,010 (219,896) 109.11% 1,194,657 0.00% 12/31/2001 3,530,307 3,819,354 289,047 92.43% 1,757,922 16.44% 12/31/2000 3,771,735 3,348,239 (423,496) 112.65% 1,545,071 0.00% 12/31/1999 3,369,675 3,074,106 (295,569) 109.61% 1,440,412 0.00% 12/31/1998 2,746,240 2,664,737 (81,503) 103.06% 1,377,309 0.00% 12/31/1997 2,390,369 2,465,227 74,858 96.96% 1,304,648 5.74% 12/31/1996 1,974,950 2,088,963 114,013 94.54% 1,143,666 9.97% 12/31/1995 1,701,060 1,920,271 219,211 88.58% 1,008,568 21.73% On a market value basis, the actuarial value of assets as of December 31, 2003 is $2,606,670. On a market basis, the funded ratio would be 96.72%. *Digest of Changes 2003 Assumptions The actuarial assumptions used to determine the actuarial accrued liability for 2003 are based on the 1999-2001 Experience Study. The principal changes were: - Fewer members are expected to take refunds early in their career. - For Regular members, fewer normal and early retirements are expected to occur. 31 UNITED CITY OF YORKVILLE, ILLINOIS REQUIRED SUPPLEMENTARY INFORMATION IMRF SCHEDULE OF EMPLOYER CONTRIBUTIONS APRIL 30, 2004 Actuarial Annual Valuation Employer Required Percent Date Contributions Contribution Contributed 12/31/2003 $ 131,995 $ 131,995 100% 12/31/2002 66,662 66,662 100% 12/31/2001 105,124 105,124 100% 12/31/2000 120,515 120,515 100% 12/31/1999 121,714 121,714 100% 12/31/1998 120,377 120,377 100% 12/31/1997 119,648 119,648 100% 12/31/1996 94,581 94,581 100% 12/31/1995 85,442 85,442 100% 32 UNITED CITY OF YORKVILLE, ILLINOIS REQUIRED SUPPLEMENTARY INFORMATION POLICE PENSION FUND SCHEDULE OF FUNDING PROGRESS APRIL 30, 2004 Actuarial Actuarial Accrued Unfunded UAAL as a Actuarial Value of Liability (AAL) AAL Funded Covered Percentage of Valuation Assets Entry Age (UAAL) Ratio Payroll Covered Payroll Date (a) (b) (b-a) (a/b) (c) _ ((b-a)/c) 04/30/03 $ 517,894 $ 3,418,034 $ 2,900,140 15.20% $ 789,173 367.50% 04/30/02 NA NA NA NA NA NA 04/30/01 NA NA NA NA NA NA NA - The pension fund was formed during fiscal year 2002, as such, no actuarial study was complete at the time of this report. POLICE PENSION FUND SCHEDULE OF EMPLOYER CONTRIBUTIONS APRIL 30, 2004 Actuarial Annual Valuation Employer Required Percent Date Contributions Contribution Contributed 04/30/03 $ 117,713 $ 117,713 100.00% 04/30/02 NA NA NA 04/30/01 NA NA NA NA- The pension fund was formed during fiscal year 2002, as such, no actuarial study was complete at the time of this report. 33 EXHIBIT 1 UNITED CITY OF YORKVILLE, ILLINOIS GENERAL FUND BALANCE SHEET APRIL 30, 2004 ASSETS Cash and Investments $ 1,571,385 Property Taxes Receivable 1,290,414 Intergovernmental Receivable 719,677 Accounts Receivable 84,715 Interfund Receivable 497,213 Other Assets 75,387 TOTAL ASSETS $ 4,238,791 LIABILITIES AND FUND BALANCE LIABILITIES Accounts Payable $ 426,932 Accrued Payroll 71,762 Interfund Payable 648,952 Other Payable 147,774 Deferred Revenue 1,450,746 Compensated Absences 49,323 TOTAL LIABILITIES 2,795,489 FUND BALANCE Unrestricted 1,367,915 Reserved for Prepaid Items 75,387 TOTAL FUND BALANCE 1,443,302 TOTAL LIABILITIES AND FUND BALANCE $ 4,238,791 34 EXHIBIT 2 UNITED CITY OF YORKVILLE, ILLINOIS GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET (BUDGETARY BASIS) AND ACTUAL For The Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) REVENUES Property Taxes S 1,295,170 $ 1,292,378 $ (2,792) Sales Tax 1,805,000 1,892,287 87,287 Income Tax 362,057 408,429 46,372 Utility Tax 500,000 459,677 (40,323) Other Taxes 342,373 506,481 164,108 Licenses, Permits & Fees 1,610,516 1,776,546 166,030 Fines 70,000 70,808 808 Investment Income 6,500 8,161 1,661 Other Revenue 14,000 8,396 (5,604) Grants 75,136 63,610 (11,526) TOTAL REVENUES 6,080,752 6,486,773 406,021 EXPENDITURES Current: General Government 2,802,196 2,759,717 42,479 Public Safety 1,728,119 1,754,666 (26,547) Streets & Sanitation 1,242,587 1,237,686 4,901 TOTAL EXPENDITURES 5,772,902 5,752,069 20,833 Excess (deficiency) of revenues over expenditures 307,850 734,704 426,854 OTHER FINANCING SOURCES (USES) Operating Transfers In 598,178 598,178 - Operating Transfers Out (906,028) (906,028) - TOTAL OTHER FINANCING SOURCES (USES) (307,850) (307,850) - Excess (deficiency) of revenues over expenditures and other sources (uses) S - 426,854 S 426,854 Fund Balance at beginning of year 1,016,448 Fund Balance at end of year S 1,443,302 35 EXHIBIT 3 UNITED CITY OF YORKVILLE, ILLINOIS GENERAL FUND SCHEDULE OF REVENUES - BUDGET (BUDGETARY BASIS) AND ACTUAL For the Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) REVENUES Property Taxes Real Estate Taxes $ 1,194,170 $ 1,190,539 $ (3,631) Personal Property Replacement Taxes 10,000 11,151 1,151 Township Road & Bridge Taxes 91,000 90,688 (312) Total Property Taxes 1,295,170 1,292,378 (2,792) Sales Tax Municipal Sales Taxes 1,805,000 1,892,287 87,287 Income Tax Illinois State Income Taxes 362,057 408,429 46,372 Utility Tax Municipal Utility Taxes 500,000 459,677 (40,323) Other Taxes NICOR Franchise Fees 15,000 75,072 60,072 Use Tax 55,701 67,219 11,518 Cable TV Franchise Taxes 40,000 55,377 15,377 Telephone Franchise Taxes 200,000 283,022 83,022 Hotel Taxes 19,000 18,072 (928) Reimbursements - Other Governments 5,472 672 (4,800) Reimbursements - Police School 4,700 4,695 (5) Reimbursements - Police Protection 2,500 2,352 (148) Total Other Taxes 342,373 506,481 164,108 Licenses, Permits & Fees Development Fees - Public Works 600,000 754,458 154,458 Liquor Licenses 20,000 20,600 600 Other Licenses 3,500 3,292 (208) Building Permits 775,000 800,569 25,569 Filing Fees 24,000 8,349 (15,651) Garbage Surcharge 145,516 154,376 8,860 Collection Fees - YBSD 10,000 10,000 - Engineering Capital Fee 22,500 20,200 (2,300) Ordinance Fees 5,000 505 (4,495) Sidewalk Construction 5,000 4,197 (803) Total Licenses, Permits & Fees 1,610,516 1,776,546 166,030 Fines Traffic Fines 70,000 70,808 808 Investment Income Investment Income 6,500 8,161 1,661 36 EXHIBIT 3 (CONTINUED) UNITED CITY OF YORKVILLE, ILLINOIS GENERAL FUND SCHEDULE OF REVENUES — BUDGET (BUDGETARY BASIS) AND ACTUAL For the Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) Other Revenue Miscellaneous Income $ 13,000 $ 8,396 $ (4,604) DARE Donations 1,000 - (1,000) Total Other Revenue 14,000 8,396 (5,604) Grants Police Grant 41,667 40,282 (1,385) ICJIA - Juvenile 18,484 18,484 - Cops Grant IV - Vests 2,985 4,844 1,859 Grant- Rob Roy Creek Flood Study 12,000 - (12,000) Total Grants 75,136 63,610 (11,526) TOTAL REVENUES $ 6,080,752 $ 6,486,773 $ 406,021 37 EXHIBIT 4 UNITED CITY OF YORKVILLE, ILLINOIS GENERAL FUND SCHEDULE OF EXPENDITURES - BUDGET (BUDGETARY BASIS) AND ACTUAL For the Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) EXPENDITURES General Government Finance Overtime $ 1,500 $ 446 $ 1,054 Employee Salary - Part-Time 29,850 20,884 8,966 City Attorney Salary 11,500 11,590 (90) Mayor Salary 7,500 7,500 - Liquor Commissioner Salary 1,000 1,000 - City Clerk Salary 3,600 3,600 - City Treasurer Salary 3,600 3,600 - Alderman Salary 28,800 28,800 - NICOR Gas 12,000 31,735 (19,735) Social Security Tax 30,928 38,134 (7,206) City Share - IMRF 34,673 39,022 (4,349) Unemployment Compensation Tax 11,600 7,548 4,052 Group Health Insurance 400,000 425,174 (25,174) Group Life Insurance 16,000 17,842 (1,842) Vision & Dental Assistance 40,000 36,208 3,792 Marketing (Hotel Tax) 19,000 16,471 2,529 General Liability Insurance 113,080 107,162 5,918 Bonding 1,500 1,107 393 Audit Fees & Expenses 14,230 14,230 - Legal Services 20,000 40,718 (20,718) Maintenance - Computers 5,000 4,698 302 Maintenance - Photocopiers 15,000 16,579 (1,579) Maintenance - Telephone System 5,000 2,474 2,526 Contractual Services 22,000 23,190 (1,190) Dues 4,000 4,045 (45) Illinois Municipal League Dues 550 551 (1) Training & Conferences 6,000 4,478 1,522 Travel Expenses 19,000 17,456 1,544 Publishing/Advertising 2,000 3,485 (1,485) Printing/Copying 5,000 9,888 (4,888) Subscriptions 200 279 (79) Codification 5,000 3,232 1,768 Accounting Assistance 5,000 6,257 (1,257) Accounting System Review 9,930 9,930 - Postage/Shipping 8,500 8,233 267 Telephone 22,000 24,143 (2,143) Office Supplies 10,500 12,723 (2,223) Operating Supplies 7,500 8,802 (1,302) Computer Supplies 20,000 19,541 459 Employee Assistance 4,000 4,044 (44) Wearing Apparel 813 812 1 Cellular Phones 5,500 5,695 (195) Miscellaneous 100 1,589 (1,489) Contingency 58,508 13,802 44,706 Office Equipment 4,000 2,361 1,639 Facade Program 20,000 - 20,000 City Tax Rebate 1,200 563 637 GASB34 7,000 1,474 5,526 38 EXHIBIT 4 (CONTINUED) UNITED CITY OF YORKVILLE, ILLINOIS GENERAL FUND SCHEDULE OF EXPENDITURES - BUDGET (BUDGETARY BASIS) AND ACTUAL For the Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) Cable Consortium Fee $ 17,400 $ 33,779 $ (16,379) Reserve - Moser 104,302 - 104,302 Public Relations 10,000 10,965 (965) Sales Tax Rebate 305,000 252,972 52,028 Accounting Software Service Fee 4,270 4,270 - Office Cleaning 20,000 24,507 (4,507) Administrative Salaries 361,436 399,240 (37,804) Building Inspections 580,000 640,971 (60,970) Maintenance Office Equipment 500 148 352 Special Census 28,000 29,134 (1,134) Total Finance 2,504,570 2,459,080 45,490 Engineering Employee Salaries 178,543 189,701 (11,158) Overtime 1,000 - 1,000 Social Security Tax 13,735 13,891 (156) City Share - IMRF 16,626 16,715 (89) Maintenance - Office Equipment 500 362 138 Maintenance - Vehicles 4,500 2,761 1,739 Contractual Services 40,000 52,747 (12,747) Dues 300 413 (113) Training & Conferences 2,500 1,056 1,444 Travel Expenses 1,000 436 564 Printing/Copying 1,200 1,742 (542) Pick-Up Truck 20,000 - 20,000 Office Supplies 1,500 2,405 (905) Wearing Apparel 522 679 (157) Books and Maps 200 220 (20) Maintenance - Computers 1,500 1,595 (95) Engineering Supplies 2,000 2,216 (216) Rob Roy Creek Flood Study 12,000 13,698 (1,698) Total Engineering 297,626 300,637 (3,011) Total General Government 2,802,196 2,759,717 42,479 Public Safety Police Department Employee Salaries 405,510 425,779 (20,269) Crossing Guard Salaries 9,600 9,481 119 Overtime 50,000 41,314 8,686 Employee Salary - Part-Time 41,760 36,179 5,581 COPS Salaries 167,164 162,494 4,670 Lieutenant/Sergeants 410,892 446,389 (35,497) Tuition Reimbursement 14,000 13,264 736 Clerk Salaries 84,090 84,687 (597) SRT Fee 2,000 2,000 - Bike Patrol 2,000 1,956 44 Police Commission 10,000 9,971 29 Social Security Tax 89,430 91,078 (1,648) City Share - IMRF 7,787 7,400 387 I 39 EXHIBIT 4 (CONTINUED) UNITED CITY OF YORKVILLE, ILLINOIS GENERAL FUND SCHEDULE OF EXPENDITURES - BUDGET (BUDGETARY BASIS) AND ACTUAL For the Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) Maintenance - Office Equipment $ 2,500 $ 2,498 $ 2 Cops Grant IV - Vests 2,000 1,616 384 Clasy Grant 4,000 4,000 - ICJIA 23,484 23,484 - Laboratory Fees 1,000 862 138 Maintenance - Equipment 8,000 7,735 265 Maintenance - Vehicles 21,000 21,364 (364) Dues 2,250 1,659 591 Training & Conferences 13,660 13,835 (175) Travel Expenses 8,500 8,092 408 Publishing/Advertising 945 5 940 Printing/Copying 2,300 2,962 (662) Subscriptions 300 131 169 Postage/Shipping 2,500 1,791 709 Telephone 16,535 21,487 (4,952) Shooting Range Fees 625 639 (14) Office Supplies 6,300 5,990 310 Operating Supplies 15,750 14,354 1,396 Gasoline 29,000 28,804 196 Police Recruiting Academy 3,500 3,699 (199) Wearing Apparel 26,575 26,883 (308) Ammunition 6,825 6,847 (22) Psychological Services 1,250 750 500 Health Service 3,000 920 2,080 Legal Service 6,000 10,187 (4,187) Maintenance - Computers 2,000 2,747 (747) Cellular Phones 7,000 8,077 (1,077) Pagers 1,600 717 883 Community Relations 5,000 5,015 (15) MTD - Alerts Fee 2,300 2,112 188 Contingency 1,959 1,210 749 Computers/Software 5,775 4,179 1,596 Pension Contributions 184,453 183,411 1,042 Weather Warning Siren 16,000 4,612 11,388 Total Public Safety 1,728,119 1,754,666 • (26,547) Streets & Sanitation Streets & Alley Employee Salaries 135,564 133,832 1,732 Overtime 13,125 11,659 1,466 Employee Salary - Part-Time 5,000 5,406 (406) Gravel 4,000 1,251 2,749 Social Security Tax 11,757 11,272 485 City Share - IMRF 13,769 13,547 222 Maintenance - Traffic Signals 10,000 5,886 4,114 Maintenance - Equipment 20,000 14,868 5,132 Maintenance - Street Lights 19,365 22,295 (2,930) Maintenance - Vehicles 17,805 14,646 3,159 Maintenance - Storm Sewer 8,000 2,419 5,581 Contractual Services 2,000 1,731 269 Engineering 48,500 45,630 2,870 Electricity 44,000 48,494 (4,494) 40 EXHIBIT 4 (CONTINUED) UNITED CITY OF YORKVILLE, ILLINOIS GENERAL FUND SCHEDULE OF EXPENDITURES - BUDGET (BUDGETARY BASIS) AND ACTUAL For the Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) Training & Conferences $ 2,000 $ 192 $ 1,808 Inspections and Licenses 100 41 59 Rental Equipment 1,000 165 835 Street Lighting 6,000 311 5,689 Sidewalk Construction 35,000 35,187 (187) Operating Supplies 9,000 7,040 1,960 Gasoline 14,864 18,773 (3,909) Hand Tools 1,000 926 74 Wearing Apparel 5,800 3,075 2,725 Safety Equipment 1,000 2,392 (1,392) Maintenance Supplies - Streets 14,250 11,719 2,531 Cellular Phones 4,360 2,133 2,227 Asphalt Pavement Rehab - 37,109 (37,109) Tree Stump Removal 21,510 15,363 6,147 Mosquito Control 18,805 29,808 (11,003) GIS System 15,000 15,000 - Street Rehab Projects 145,000 139,602 5,398 Total Streets & Alley 647,574 651,772 (4,198) Health & Sanitation Garbage Service 392,613 410,631 (18,018) Leaf Pickup 4,000 1,200 2,800 Total Health & Sanitation 396,613 411,831 (15,218) Building & Zoning Legal Services 10,000 13,911 (3,911) Contractual Services 100,000 56,111 43,889 Dues 200 150 50 Publishing/Advertising 8,000 7,003 997 Printing/Copying 700 823 (123) Economic Development Costs 45,000 45,000 - Planning Consultant Fees 33,000 49,708 (16,708) Operating Supplies 1,000 1,242 (242) Books and Maps 500 135 365 Total Building & Zoning 198,400 174,083 24,317 Total Streets & Sanitation 1,242,587 1,237,686 4,901 . TOTAL EXPENDITURES $ 5,772,902 $ 5,752,069 $ 20,833 41 (This page left blank intentionally) UNITED CITY OF YORKVILLE, ILLINOIS ALL SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET APRIL 30, 2004 LIBRARY MOTOR FUEL PARKS AND LAND SEWER FUND TAX FUND RECREATION FUND CASH FUND MAINTENANCE FUND ASSETS Cash and Investments $ 328,681 $ 398,064 $ 170,431 $ 693,912 $ 103,662 Property Taxes Receivable 301,915 - - - - Accounts Receivable - 43,803 - - 74,296 Interfund Receivable - 60,000 - - 353,502 Other Assets - - 18,853 - - TOTAL ASSETS $ 630,596 $ 501,867 $ 189,284 $ 693,912 $ 531,460 LIABILITIES AND FUND BALANCE LIABILITIES Accounts Payable $ 12,619 $ 1,064 $ 32,837 $ - $ 1,792 Accrued Payroll 5,645 - 18,637 3,047 Interfund Payable 46,887 - 72,560 - 45,068 Other Liabilities - - 27,605 - - Deferred Revenue 301,915 - - - - Compensated Absences 2,302 - 11,788 - 3,047 TOTAL LIABILITIES 369,368 1,064 163,427 - 52,954 FUND BALANCE Unrestricted 65,758 500,803 25,857 - 478,506 Reserved for Capital Purposes 195,470 - - 693,912 - TOTAL FUND BALANCE 261,228 500,803 25,857 693,912 478,506 TOTAL LIABILITIES AND FUND BALANCE $ 630,596 $ 501,867 $ 189,284 $ 693,912 $ 531,460 i i I 42 EXHIBIT 5 PARK AND RECREATION PUBLIC FOX LAND EQUIPMENT WORKS EQUIPMENT POLICE EQUIPMENT INDUSTRIAL TOTAL ACQUISITION FUND CAPITAL FUND CAPITAL FUND CAPITAL FUND FUND CURRENT YEAR $ 14,178 $ 24,624 $ 272,054 $ 79,609 $ 46,998 $ 2,132,213 - - - - - 301,915 - - - - - 118,099 - - - - - 413,502 - - - - - 18,853 S 14,178 $ 24,624 $ 272,054 $ 79,609 $ 46,998 $ 2,984,582 $ - $ - $ - $ 2,891 $ 12,146 $ 63,349 - - - - - 27,329 - - - - - 164,515 - - - - - 27,605 - - - - - 301,915 - - - - - 17,137 - - - 2,891 12,146 601,850 - - - - 34,852 1,105,776 14,178 24,624 272,054 76,718 - 1,276,956 14,178 24,624 272,054 76,718 34,852 2,382,732 $ 14,178 $ 24,624 $ 272,054 $ 79,609 $ 46,998 $ 2,984,582 43 UNITED CITY OF YORKVILLE, ILLINOIS ALL SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES For the Year Ended April 30, 2004 LIBRARY MOTOR FUEL PARKS AND LAND SEWER FUND TAX FUND RECREATION FUND CASH FUND MAINTENANCE FUND REVENUES Property Taxes $ 237,215 $ - $ - $ - $ - Motor Fuel Tax - 199,973 - - - Sewer Maintenance Fees - - - - 370,229 Licenses, Permits & Fees - - - 694,901 - Fines 3,237 - - - - Fees for Services 1,295 - 100,485 - - Deviation Fees - - - - - Investment Income 1,538 2,131 1,214 - 5,285 Other Revenue 171,133 - 61,062 - - Contributions 7,977 - - - - Connection Fees - - - - 88,040 Grants 7,736 183,867 3,000 - - TOTAL REVENUES 430,131 385,971 165,761 694,901 463,554 EXPENDITURES Current: Streets & Sanitation - 108,343 - - - Culture & Recreation 334,277 - 786,546 - - Sewer Maintenance - - - - 159,441 Capital Outlay - - - - - Land Acquisition - - - 146,106 - Debt Service: Principal - - - - - Interest - - - - - TOTAL EXPENDITURES 334,277 108,343 786,546 146,106 159,441 Excess (deficiency) of revenues over expenditures 95,854 277,628 (620,785) 548,795 304,113 OTHER FINANCING SOURCES (USES) Debt Proceeds - - - - - Operating Transfers In 14,425 - 617,616 - - Operating Transfers Out - - - (92,736) (68,178) TOTAL OTHER FINANCING SOURCES (USES) 14,425 - 617,616 (92,736) (68,178) Excess (deficiency) of revenues over expenditures and other sources (uses) 110,279 277,628 (3,169) 456,059 235,935 Fund Balances at beginning of year 150,949 223,175 29,026 237,853 242,571 Fund Balances at end of year $ 261,228 $ 500,803 $ 25,857 $ 693,912 $ 478,506 44 EXHIBIT 6 PARK AND RECREATION PUBLIC FOX LAND EQUIPMENT WORKS EQUIPMENT POLICE EQUIPMENT INDUSTRIAL TOTAL ACQUISITION FUND CAPITAL FUND CAPITAL FUND CAPITAL FUND FUND CURRENT YEAR $ - $ - $ - $ - $ 30,661 $ 267,876 - - - - - 199,973 - - - - 370,229 - - - - - 694,901 - - - - - 3,237 - 10,100 - 125,700 - 237,580 - - 336,700 - - 336,700 - - - - 729 10,897 - - - - - 232,195 - - - 5,011 - 12,988 - - - - - 88,040 - - - 42,190 - 236,793 - 10,100 336,700 172,901 31,390 2,691,409 - - - - 215 108,558 - - - - - 1,120,823 - - - - 159,441 - 92,292 247,960 106,003 - 446,255 205,822 - - - - 351,928 - - - - 50,000 50,000 - - - 25,042 25,042 205,822 92,292 247,960 106,003 75,257 2,262,047 (205,822) (82,192) 88,740 66,898 (43,867) 429,362 - - - 46,000 - 46,000 72,736 65,316 60,000 39,762 - 869,855 - - - (81,993) - (242,907) 72,736 65,316 60,000 3,769 - 672,948 (133,086) (16,876) 148,740 70,667 (43,867) 1,102,310 147,264 41,500 123,314 6,051 78,719 1,280,422 S 14,178 $ 24,624 $ 272,054 $ 76,718 $ 34,852 $ 2,382,732 45 EXHIBIT 7 UNITED CITY OF YORKVILLE, ILLINOIS LIBRARY FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET (BUDGETARY BASIS) AND ACTUAL For The Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) REVENUES Property Taxes Real Estate Taxes $ 234,944 $ 234,087 $ (857) Personal Property Replacement Taxes 3,000 3,128 128 Total Property Taxes 237,944 237,215 (729) Fines Library Fines 2,000 3,237 1,237 Fees for Services Photocopier 900 1,295 395 Investment Income 2,750 1,538 (1,212) Other Revenue Sales of Books 500 996 496 Rental Income 1,000 1,012 12 Subscription Cards 6,000 10,825 4,825 Developer Fees 67,000 79,150 12,150 Development Fees - Books 67,000 79,150 12,150 Total Other Revenue 141,500 171,133 29,633 Contributions Memorials 1,000 7,977 6,977 Grants Library Per Capita Grant 7,700 7,736 36 Carry Over 44,138 - (44,138) TOTAL REVENUES 437,932 430,131 (7,801) EXPENDITURES Culture & Recreation Employee Salaries 168,000 136,592 31,408 Books - Development Fees 67,000 21,504 45,496 Social Security Tax 12,600 10,153 2,447 City Share - IMRF 7,500 8,048 (548) Health Insurance 35,000 28,917 6,083 Group Life 1,500 1,025 475 Vision and Dental Assistance 3,800 3,171 629 Bonding 1,300 1,395 (95) Maintenance 4,000 3,587 413 Maintenance - Copier 1,500 129 1,371 Training & Conference 500 405 95 Publishing/Advertising 300 37 263 Subscriptions 2,300 1,922 378 Telephone 1,700 1,241 459 Attorney 1,500 195 1,305 Postage/Shipping 900 703 197 Electricity 2,500 1,238 1,262 46 EXHIBIT 7 (CONTINUED) UNITED CITY OF YORKVILLE, ILLINOIS LIBRARY FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET (BUDGETARY BASIS) AND ACTUAL For The Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) Library Supplies $ 5,500 $ 5,682 $ (182) Custodial Supplies 3,000 2,712 288 Library Programming 6,500 5,702 798 Memorials and Gifts 1,000 2,615 (1,615) Public Relations 600 434 166 Library Board 250 - 250 Developer Fees 68,250 48,705 19,545 Contingency 1,357 314 1,043 Automation 18,000 14,687 3,313 Mileage - Library 500 594 (94) Employee Recognition 1,000 972 28 Alarm Monitoring 900 581 319 Books - Adult 8,700 8,064 636 Books - Juvenile 8,700 9,029 (329) Books - Audio 3,700 1,717 1,983 Books - Reference 8,700 8,297 403 Videos 800 801 (1) Maintenance - Office Equipment 3,000 3,109 (109) TOTAL EXPENDITURES 452,357 334,277 118,080 Excess (deficiency) of revenues over expenditures (14,425) 95,854 110,279 OTHER FINANCING SOURCES (USES) Operating Transfers In 14,425 14,425 - TOTAL OTHER FINANCING SOURCES (USES) 14,425 14,425 - Excess (deficiency) of revenues over expenditures and other sources (uses) $ - 110,279 $ 110,279 Fund Balance at beginning of year 150,949 Fund Balance at end of year $ 261,228 47 EXHIBIT 8 UNITED CITY OF YORKVILLE, ILLINOIS MOTOR FUEL TAX FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET (BUDGETARY BASIS) AND ACTUAL For The Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) REVENUES Motor Fuel Tax $ 177,005 $ 199,973 $ 22,968 Investment Income 2,500 2,131 (369) Grants 60,000 183,867 123,867 Carry Over 233,175 - (233,175) • TOTAL REVENUES 472,680 385,971 (86,709) EXPENDITURES Streets & Sanitation Signs 10,000 8,603 1,397 Contingency 338,247 - 338,247 Salt 36,750 35,348 1,402 Crack Filling 26,683 23,598 3,085 Construction Engineering 50,000 36,986 13,014 Cold Patch 4,000 3,217 783 Hot Patch 7,000 591 6,409 TOTAL EXPENDITURES 472,680 108,343 364,337 Excess (deficiency) of revenues over expenditures $ - 277,628 $ 277,628 Fund Balance at beginning of year 223,175 Fund Balance at end of year • $ 500,803 11 48 EXHIBIT 9 UNITED CITY OF YORKVILLE, ILLINOIS PARKS AND RECREATION FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET (BUDGETARY BASIS) AND ACTUAL For The Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) REVENUES Fees for Services Fees for Programs $ 75,000 $ 92,460 $ 17,460 Trips - Days 1,000 991 (9) Youth Activities 7,000 7,034 34 Total Fees for Services 83,000 100,485 17,485 Investment Income 1,500 1,214 (286) Other Revenue Rental Income 6,300 7,807 1,507 Donations 9,200 15,675 6,475 Concessions 2,000 1,695 (305) Miscellaneous Income 200 - (200) Vending Machine Income 400 714 314 Golf Outing 23,700 24,716 1,016 Beecher Expense 6,000 10,065 4,065 Farmer's Market Revenue 500 390 (110) Total Other Revenue 48,300 61,062 12,762 Grants 103,000 3,000 (100,000) Carry Over 29,026 3,169 (25,857) TOTAL REVENUES 264,826 168,930 (95,896) EXPENDITURES Culture & Recreation Park Operations Employee Salaries 207,325 204,745 2,580 Overtime 19,642 14,738 4,904 Employee Salary - Part-Time 37,900 38,781 (881) Social Security Tax 20,262 18,855 1,407 City Share - IMRF 21,017 19,584 1,433 Maintenance - Equipment 4,500 5,820 (1,320) Travel Expenses 1,300 712 588 Subscriptions 1,460 968 492 Continuing Education 2,086 1,245 841 Rental Equipment 1,000 426 574 Office Supplies 500 676 (176) Operating Supplies 15,000 16,037 (1,037) Gasoline 3,000 104 2,896 Hand Tools 1,335 1,504 (169) Wearing Apparel 4,500 3,571 929 Legal Service 5,000 - 5,000 Cellular Phones 4,000 4,323 (323) Developer Fees 10,000 - 10,000 Public Decorations 1,000 1,696 (696) Office Equipment 600 428 172 Maintenance - Parks 25,000 32,056 (7,056) Park Contractual 9,000 9,013 (13) Flowers/Trees 4,500 3,469 1,031 Christmas Decorations 1,000 4,702 (3,702) Master Plan 8,000 7,952 48 Total Park Operations 408,927 391,405 17,522 49 EXHIBIT 9 (CONTINUED) UNITED CITY OF YORKVILLE, ILLINOIS PARKS AND RECREATION FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET (BUDGETARY BASIS) AND ACTUAL For The Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) Recreation Employee Salaries $ 178,522 $ 180,610 $ (2,088) Instructor Salary 25,000 44,741 (19,741) Recording Secretary 1,750 1,795 (45) Social Security Tax 13,791 16,630 (2,839) City Share - IMRF 16,531 17,405 (874) Maintenance - Office Equipment 2,000 2,063 (63) Maintenance 6,500 5,349 1,151 Maintenance - Vehicles 500 34 466 Dues 2,000 1,264 736 Travel Expenses 1,800 435 1,365 Publishing/Advertising 20,000 23,433 (3,433) Subscriptions 4,500 4,029 471 Postage/Shipping 5,000 5,348 (348) Telephone 1,500 1,141 359 Office Supplies 6,000 5,534 466 Operating Supplies 4,000 4,037 (37) Gasoline 800 382 418 Books and Maps 500 278 222 Cellular Phones 4,650 3,623 1,027 Equipment 2,000 2,113 (113) Computers/Software 5,000 4,604 396 Recreation Research 6,000 6,592 (592) Youth Services 2,000 4,238 (2,238) Portable Toilets 4,500 3,341 1,159 Beecher Deposit Refund 6,000 9,020 (3,020) Tournament Fees 800 300 500 Program Supplies 16,000 15,405 595 Mileage 500 852 (352) Golf Outing 15,471 14,193 1,278 Concessions 2,100 2,482 (382) Skate Park 1,300 1,285 15 Youth/Special Events 9,000 5,130 3,870 Day Trip Expenses 1,500 1,144 356 Scholarships/Prog Refunds 6,000 6,311 (311) Total Recreation 373,515 395,141 (21,626) TOTAL EXPENDITURES 782,442 786,546 (4,104) Excess (deficiency) of revenues over expenditures (517,616) (617,616) (100,000) OTHER FINANCING SOURCES (USES) Operating Transfers In 617,616 617,616 - Operating Transfers Out (100,000) - 100,000 TOTAL OTHER FINANCING SOURCES (USES) 517,616 617,616 100,000 Excess (deficiency) of revenues over expenditures and other sources (uses) $ - - $ - Fund Balance at beginning of year 29,026 Budgeted Carry Over Expended (3,169) 1 Fund Balance at end of year $ 25,857 i 50 EXHIBIT 10 UNITED CITY OF YORKVILLE, ILLINOIS LAND CASH FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET (BUDGETARY BASIS) AND ACTUAL For The Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) REVENUES Licenses, Permits & Fees Land Cash - Cannonball Hill $ 14,751 $ - $ (14,751) Land Cash - Wildwood 4,590 1,836 (2,754) Land Cash - Country Hill 36,841 13,162 (23,679) Land Cash - Greenbriar 105,802 12,996 (92,806) Land Cash - White Oak 13,700 5,444 (8,256) Land Cash - Cimnaron Ridge 1,786 - (1,786) Land Cash - Woodworth 5,355 2,142 (3,213) Land Cash - Fox Highlands 39,090 48,309 9,219 Land Cash - Sunflower 22,679 8,664 (14,015) Land Cash - Montalband Homes 47,790 50,976 3,186 Land Cash - Raintree Village 320,102 320,102 - Land Cash - Klyn's Crossing 24,930 44,874 19,944 Land Cash - Countryside #9 1,840 - (1,840) Land Cash - Rivers Edge 147,262 31,537 (115,725) Land Cash - Foxfield 3,376 1,688 (1,688) Land Cash - Reserve at the Fox 115,266 115,266 - Land Cash - Other - 12,000 12,000 Land Cash - Comnonball Estates 76,895 785 (76,110) Land Cash - Heartland 40,679 10,000 (30,679) Land Cash - Prairie Garden 36,855 15,120 (21,735) TOTAL REVENUES 1,059,589 694,901 (364,688) EXPENDITURES Land Acquisition Reserve 571,771 39,510 532,261 Beecher Expense 60,000 22,590 37,410 Riverfront Park Expense 40,000 1,920 38,080 Town Square Park Expense 6,000 - 6,000 Greenbriar Expense 6,000 - 6,000 Fox Hill Expense 10,000 9,474 526 Other Park Expense 7,000 6,953 47 Countryhills Expense 100,000 41,405 58,595 Corlands Expense 4,082 16,290 (12,208) Rivers Edge Expense 149,000 - 149,000 Van Emmon Expense 13,000 7,964 5,036 TOTAL EXPENDITURES 966,853 146,106 820,747 Excess (deficiency) of revenues over expenditures 92,736 548,795 456,059 OTHER FINANCING SOURCES (USES) Operating Transfers Out (92,736) (92,736) - TOTAL OTHER FINANCING SOURCES (USES) (92,736) (92,736) - Excess (deficiency) of revenues over expenditures and other sources (uses) $ - 456,059 $ 456,059 Fund Balance at beginning of year 237,853 Fund Balance at end of year $ 693,912 51 EXHIBIT 11 UNITED CITY OF YORKVILLE, ILLINOIS SEWER MAINTENANCE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET (BUDGETARY BASIS) AND ACTUAL For The Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) REVENUES Sewer Maintenance Fees $ 318,060 $ 370,229 $ 52,169 Investment Income 10,000 5,285 (4,715) Connection Fees 60,000 88,040 28,040 TOTAL REVENUES 388,060 463,554 75,494 EXPENDITURES Sewer Maintenance Employee Salaries 82,073 83,949 (1,876) Overtime 12,402 4,642 7,760 Salaries - Part-Time 8,000 7,995 5 Sewer Chemicals 15,000 4,010 10,990 Social Security Tax 7,839 7,165 674 City Share - IMRF 8,748 8,143 605 Legal (Filing) Fees 200 - 200 Maintenance - Sanitary Sewer 13,500 5,131 8,369 Maintenance - Equipment 8,500 2,267 6,233 Contractual Services 2,000 785 1,215 Training & Conference 1,000 65 935 Rental Equipment 1,000 297 703 Electricity 8,500 - 8,500 Cellular Phones 4,400 1,467 2,933 Office Supplies 1,000 1,651 (651) Operating Supplies 8,000 2,578 5,422 Gasoline 5,316 4,949 367 Hand Tools 1,000 246 754 Wearing Apparel 3,500 2,653 847 Lift Station Maintenance 23,300 10,826 12,474 Safety Equipment 2,000 356 1,644 Contingency 25,124 5,000 20,124 Computer & Software 2,500 3,161 (661) Reserve 72,480 - 72,480 Gravel 1,000 623 377 Shop Supplies 1,500 1,482 18 TOTAL EXPENDITURES 319,882 159,441 160,441 Excess (deficiency) of revenues over expenditures 68,178 304,113 235,935 OTHER FINANCING SOURCES (USES) Operating Transfers Out (68,178) (68,178) - TOTAL OTHER FINANCING SOURCES (USES) (68,178) (68,178) - Excess (deficiency) of revenues over expenditures and other sources (uses) $ - 235,935 $ 235,935 Fund Balance at beginning of year 242,571 Fund Balance at end of year $ 478,506 52 EXHIBIT 12 UNITED CITY OF YORKVILLE, ILLINOIS LAND ACQUISITION FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET (BUDGETARY BASIS) AND ACTUAL For The Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) REVENUES Carry Over S 147,264 $ 133,086 $ (14,178) TOTAL REVENUES 147,264 133,086 (14,178) EXPENDITURES Land Acquisition 320,000 205,822 114,178 TOTAL EXPENDITURES 320,000 205,822 114,178 Excess (deficiency) of revenues over expenditures (172,736) (72,736) 100,000 OTHER FINANCING SOURCES (USES) Operating Transfers In 172,736 72,736 (100,000) TOTAL OTHER FINANCING SOURCES (USES) 172,736 72,736 (100,000) Excess (deficiency) of revenues over expenditures and other sources (uses) S - - $ - Fund Balance at beginning of year 147,264 Budgeted Carry Over Expended (133,086) Fund Balance at end of year S 14,178 53 EXHIBIT 13 UNITED CITY OF YORKVILLE, ILLINOIS PARK AND RECREATION EQUIPMENT CAPITAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET (BUDGETARY BASIS) AND ACTUAL For The Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) REVENUES Fees for Services $ 11,250 $ 10,100 $ (1,150) Grants 4,241 (4,241) Carry Over 41,500 16,876 (24,624) TOTAL REVENUES 56,991 26,976 (30,015) EXPENDITURES Capital Outlay Park Equipment 107,307 92,292 15,015 Beecher Pathway 15,000 - 15,000 Total Capital Outlay 122,307 92,292 30,015 TOTAL EXPENDITURES 122,307 92,292 30,015 Excess (deficiency) of revenues over expenditures (65,316) (65,316) - OTHER FINANCING SOURCES (USES) Operating Transfers In 65,316 65,316 - TOTAL OTHER FINANCING SOURCES (USES) 65,316 65,316 - Excess (deficiency) of revenues over expenditures and other sources (uses) $ - - $ - Fund Balance at beginning of year 41,500 Budgeted Carry Over Expended (16,876) Fund Balance at end of year $ 24,624 54 EXHIBIT 14 UNITED CITY OF YORKVILLE, ILLINOIS PUBLIC WORKS EQUIPMENT CAPITAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET (BUDGETARY BASIS) AND ACTUAL For The Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) REVENUES Deviation Fees $ 292,500 $ 336,700 $ 44,200 Carry Over 123,314 - (123,314) TOTAL REVENUES 415,814 336,700 (79,114) EXPENDITURES Capital Outlay Streets & Alley Skidsteer/Snowblower 7,000 6,212 788 Public Works Equipment Vehicles 78,200 78,272 (72) Leaf Chopper/Vacuum 35,000 - 35,000 I Ton Dump Truck 40,000 - 40,000 Truck Accessories 9,500 5,902 3,598 Reserve 144,114 953 143,161 5 YD Dump Truck 81,000 76,235 4,765 Bobcat Exchange 3,500 3,500 - F150 Pick Up 32,000 31,812 188 Water Dept Pick Up 36,500 36,499 1 Power Breaker 9,000 8,575 425 TOTAL EXPENDITURES 475,814 247,960 227,854 Excess (deficiency) of revenues over expenditures (60,000) 88,740 148,740 OTHER FINANCING SOURCES (USES) Operating Transfers In 60,000 60,000 - TOTAL OTHER FINANCING SOURCES (USES) 60,000 60,000 - Excess (deficiency) of revenues over expenditures and other sources (uses) $ - 148,740 $ 148,740 Fund Balance at beginning of year 123,314 Fund Balance at end of year $ 272,054 55 EXHIBIT 15 UNITED CITY OF YORKVILLE, ILLINOIS POLICE EQUIPMENT CAPITAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET (BUDGETARY BASIS) AND ACTUAL For The Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) REVENUES Fees for Services Police Development Fees $ 110,000 $ 125,700 $ 15,700 Other Revenue Sale of Assets 1,000 - (1,000) Contributions Miscellaneous Income 1,400 1,400 - K-9 Donations 500 500 - In-car Video Donations 2,000 3,111 1,111 Total Contributions 3,900 5,011 1,111 Grants Illinois First Grant 40,000 42,190 2,190 Carry Over 6,051 - (6,051) TOTAL REVENUES 160,951 172,901 11,950 EXPENDITURES Capital Outlay Police Equipment Lethal & Non Lethal Weapons 6,500 6,463 37 Equipment 7,350 5,086 2,264 Vehicles - Police 106,659 91,962 14,697 Reserve 4,211 2,492 1,719 Weather Warning Siren 40,000 - 40,000 TOTAL EXPENDITURES 164,720 106,003 58,717 Excess (deficiency) of revenues over expenditures (3,769) 66,898 70,667 OTHER FINANCING SOURCES (USES) Debt Proceeds 46,000 46,000 - Operating Transfers In 39,762 39,762 - Operating Transfers Out (81,993) (81,993) - TOTAL OTHER FINANCING SOURCES (USES) 3,769 3,769 - Excess (deficiency) of revenues over expenditures and other sources (uses) $ - 70,667 $ 70,667 Fund Balance at beginning of year 6,051 Fund Balance at end of year $ 76,718 56 EXHIBIT 16 UNITED CITY OF YORKVILLE, ILLINOIS FOX INDUSTRIAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET (BUDGETARY BASIS) AND ACTUAL For The Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) REVENUES Property Taxes S 31,000 $ 30,661 $ (339) Investment Income 1,000 729 (271) Carry Over 78,719 43,867 (34,852) TOTAL REVENUES 110,719 75,257 (35,462) EXPENDITURES Streets & Sanitation Fox Industrial Park 30,000 - 30,000 Fox Industrial - Non MFT 1,000 - 1,000 Other 200 215 (15) Reserve 16,622 - 16,622 Debt Service Principal 50,000 50,000 - Interest 12,897 25,042 (12,145) TOTAL EXPENDITURES 110,719 75,257 35,462 Excess (deficiency) of revenues over expenditures S - - $ - Fund Balance at beginning of year 78,719 Budgeted Carry Over Expended (43,867) Fund Balance at end of year S 34,852 57 EXHIBIT 17 UNITED CITY OF YORKVILLE, ILLINOIS CAPITAL PROJECTS FUNDS COMBINING BALANCE SHEET APRIL 30, 2004 SANITARY MUNICIPAL IMPROVEMENT WATER IMPROVEMENT SOUTH TOTAL BUILDING FUND EXPANSION FUND EXPANSION FUND SEWER FUND CURRENT YEAR ASSETS Cash and Investments $ - $ 9,783,806 $ 2,937,894 $ - $ 12,721,700 TOTAL ASSETS $ - $ 9,783,806 $ 2,937,894 $ - $ 12,721,700 LIABILITIES AND FUND BALANCE LIABILITIES Accounts Payable $ 2,981 $ 323,997 $ 550,651 $ $ 877,629 Interfund Payable 377,766 - - - 377,766 TOTAL LIABILITIES 380,747 323,997 550,651 - 1,255,395 FUND BALANCE Unrestricted (380,747) - - - (380,747) Reserved for System Improvements - 9,459,809 2,387,243 - 11,847,052 TOTAL FUND BALANCE (380,747) 9,459,809 2,387,243 - 11,466,305 TOTAL LIABILITIES AND FUND BALANCE $ - $ 9,783,806 $ 2,937,894 $ - $ 12,721,700 58 mow EXHIBIT 18 UNITED CITY OF YORKVILLE, ILLINOIS CAPITAL PROJECTS FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE For the Year Ended April 30, 2004 SANITARY MUNICIPAL IMPROVEMENT WATER IMPROVEMENT SOUTH TOTAL BUILDING FUND EXPANSION FUND EXPANSION FUND SEWER FUND CURRENT YEAR REVENUES Licenses, Permits & Fees $ 508,500 $ 132,805 $ - $ - $ 641,305 Investment Income - 16,738 43,812 - 60,550 Connection Fees - 2,658,503 631,950 - 3,290,453 TOTAL REVENUES 508,500 2,808,046 675,762 - 3,992,308 EXPENDITURES Current: General Government 962,922 55,490 131,320 - 1,149,732 Streets & Sanitation - 522,294 4,099,002 - 4,621,296 TOTAL EXPENDITURES 962,922 577,784 4,230,322 - 5,771,028 Excess (deficiency) of revenues over expenditures (454,422) 2,230,262 (3,554,560) - (1,778,720) OTHER FINANCING SOURCES (USES) Debt Proceeds - 7,135,000 4,800,000 - 11,935,000 Accrued Interest on Bonds - 4,551 5,181 - 9,732 Premium on Bonds - - 80,400 - 80,400 Operating Transfers In 24,200 160,674 70,000 - 254,874 Proceeds from Sale of Assets - - 140,410 - 140,410 Operating Transfers Out - (1,076,969) (1,222,052) (10,674) (2,309,695) TOTAL OTHER FINANCING SOURCES (USES) 24,200 6,223,256 3,873,939 (10,674) 10,110,721 Excess (deficiency) of revenues over expenditures and other sources (uses) (430,222) 8,453,518 319,379 (10,674) 8,332,001 Fund Balances at beginning of year 49,475 1,006,291 2,067,864 10,674 3,134,304 Fund Balances at end of year $ (380,747) $ 9,459,809 $ 2,387,243 $ - $ 11,466,305 59 EXHIBIT 19 UNITED CITY OF YORKVILLE, ILLINOIS MUNICIPAL BUILDING FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET (BUDGETARY BASIS) AND ACTUAL For The Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) REVENUES Licenses, Permits & Fees Building Development Fee S 775,200 $ 508,500 $ (266,700) Carry Over 49,475 49,475 - TOTAL REVENUES 824,675 557,975 (266,700) EXPENDITURES General Government Maintenance - Building 4,000 7,998 (3,998) Reserve 14,375 - 14,375 Building Improvements - Beecher 10,000 9,947 53 Building Improvements - Library 4,000 3,875 125 Building Improvements - Public Works 12,000 13,036 (1,036) General Maintenance 5,000 6,127 (1,127) Building Improvements - City Hall 795,000 917,439 (122,439) Entry Way Signs 4,500 4,500 - TOTAL EXPENDITURES 848,875 962,922 (114,047) Excess (deficiency) of revenues over expenditures (24,200) (404,947) (380,747) OTHER FINANCING SOURCES (USES) Operating Transfers In 24,200 24,200 - TOTAL OTHER FINANCING SOURCES (USES) 24,200 24,200 - Excess (deficiency) of revenues over expenditures and other sources (uses) S - (380,747) $ (380,747) Fund Balance at beginning of year 49,475 Budgeted Carry Over Expended (49,475) Fund Balance at end of year S (380,747) 60 EXHIBIT 20 UNITED CITY OF YORKVILLE, ILLINOIS SANITARY IMPROVEMENT EXPANSION FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET (BUDGETARY BASIS) AND ACTUAL For The Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) REVENUES Licenses, Permits & Fees Connection Fees $ 6,140,000 $ 2,658,503 $ (3,481,497) River Crossing Fees 126,000 132,805 6,805 Rob Creek Sanitary 570,000 - (570,000) Total Licenses, Permits & Fees 6,836,000 2,791,308 (4,044,692) Investment Income 1,000 16,738 15,738 TOTAL REVENUES 6,837,000 2,808,046 (4,028,954) EXPENDITURES General Government Bank Charges - 55,490 (55,490) Streets & Sanitation Engineering 1,921,915 472,312 1,449,603 Contingency 2,450,998 525 2,450,473 Contractual Services 40,000 38,342 1,658 Lift Station 1,509,830 - 1,509,830 Rob Creek Sanitary 570,000 - 570,000 GIS System 30,000 - 30,000 Interceptors 7,268,735 11,115 7,257,620 Total Streets & Sanitation 13,791,478 522,294 13,269,184 TOTAL EXPENDITURES 13,791,478 577,784 13,213,694 Excess (deficiency) of revenues over expenditures (6,954,478) 2,230,262 9,184,740 OTHER FINANCING SOURCES (USES) Debt Proceeds 7,400,480 7,135,000 (265,480) Accrued Interest on Bonds - 4,551 4,551 Operating Transfers In 160,674 160,674 - Operating Transfers Out (606,676) (1,076,969) (470,293) TOTAL OTHER FINANCING SOURCES (USES) 6,954,478 6,223,256 (731,222) Excess (deficiency) of revenues over expenditures and other sources (uses) $ - 8,453,518 $ 8,453,518 Fund Balance at beginning of year 1,006,291 Fund Balance at end of year $ 9,459,809 61 EXHIBIT 21 UNITED CITY OF YORKVILLE, ILLINOIS WATER IMPROVEMENT EXPANSION FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET (BUDGETARY BASIS) AND ACTUAL For The Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) REVENUES Investment Income $ 10,000 $ 43,812 $ 33,812 . Connection Fees 1,296,750 631,950 (664,800) Grants 950,000 - (950,000) Carry Over 2,067,864 - (2,067,864) TOTAL REVENUES 4,324,614 675,762 (3,648,852) EXPENDITURES General Government Signs - 85,581 (85,581) Bank Charges - 45,739 (45,739) Total General Government - 131,320 (131,320) Streets & Sanitation Engineering 634,104 562,233 71,871 Contingency 379,908 12,168 367,740 Legal Services 10,000 17,405 (7,405) Radium Engineering 476,155 207,265 268,890 Radium Compliance 3,662,730 - 3,662,730 Professional Services 378,928 26,511 352,417 Central Zone-Water Improvements 5,696,344 3,201,592 2,494,752 GIS System 30,000 29,333 667 Debt Certificate Expenses 16,344 - 16,344 North Water Tower 2,067,864 3,980 2,063,884 Appletree Court 38,515 38,515 - Total Streets & Sanitation 13,390,892 4,099,002 9,291,890 TOTAL EXPENDITURES 13,390,892 4,230,322 9,160,570 Excess (deficiency) of revenues over expenditures (9,066,278) (3,554,560) 5,511,718 OTHER FINANCING SOURCES (USES) Debt Proceeds 9,170,605 4,800,000 (4,370,605) Accrued Interest on Bonds - 5,181 5,181 Premium on Bonds - 80,400 80,400 Operating Transfers In 70,000 70,000 - Proceeds from Sale of Assets 140,410 140,410 - Operating Transfers Out (314,737) (1,222,052) (907,315) TOTAL OTHER FINANCING SOURCES (USES) 9,066,278 3,873,939 (5,192,339) Excess (deficiency) of revenues over expenditures and other sources (uses) $ - 319,379 $ 319,379 Fund Balance at beginning of year 2,067,864 Fund Balance at end of year $ 2,387,243 62 EXHIBIT 22 UNITED CITY OF YORKVILLE, ILLINOIS WATER OPERATING FUND SCHEDULE OF REVENUES AND EXPENSES BUDGET (BUDGETARY BASIS) AND ACTUAL For The Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) OPERATING REVENUES Other Revenue Water Meters $ 117,500 $ 144,766 $ 27,266 Water Fees Water Sales 920,000 896,046 (23,954) Bulk Water Sales 5,000 6,462 1,462 Total Water Fees 925,000 902,508 (22,492) Carry Over 1,912,307 - (1,912,307) Total operating revenues 2,954,807 1,047,274 (1,907,533) OPERATING EXPENSES Cost of Sales & Services Employee Salaries 193,835 163,812 30,023 Overtime 25,811 16,850 8,961 Salaries - Part-Time 12,000 15,347 (3,347) Social Security Tax 18,287 15,451 2,836 City Share - IMRF 20,339 17,304 3,035 Maintenance - Computers 6,000 - 6,000 Maintenance - Equipment 4,250 1,499 2,751 Maintenance - Control System 4,000 - 4,000 Meter Reading Services 7,400 4,341 3,059 Engineering 1,000 - 1,000 Electricity 85,000 89,876 (4,876) Cathodic Protection 2,462 2,463 (1) Water Samples 15,000 10,689 4,311 Maintenance - Water Tower 7,000 - 7,000 Operating Supplies 41,300 38,304 2,996 Gasoline 6,610 9,538 (2,928) Hand Tools 1,200 304 896 Wearing Apparel 4,500 3,134 1,366 Safety Equipment 5,000 1,618 3,382 Rental Equipment 1,000 - 1,000 Chlorine 4,372 4,112 260 Fluoride 1,500 339 1,161 Meters & Parts 125,280 168,188 (42,908) Refunds 500 1,974 (1,474) Reserve 1,500,000 - 1,500,000 Hydrants Replacement 4,000 190 3,810 Gravel 4,000 4,854 (854) Total Cost of Sales & Services 2,101,646 570,187 1,531,459 Administration Legal (Filing) Fees 2,000 2,281 (281) Contractual Services 4,000 3,548 452 Dues 750 123 627 Training & Conference 3,600 689 2,911 Travel Expenses 2,000 788 1,212 63 EXHIBIT 22 (CONTINUED) UNITED CITY OF YORKVILLE, ILLINOIS WATER OPERATING FUND SCHEDULE OF REVENUES AND EXPENSES BUDGET (BUDGETARY BASIS) AND ACTUAL For The Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) Publishing/Advertising $ 1,500 $ - $ 1,500 Printing/Copying 5,000 6,087 (1,087) Subscriptions 250 57 193 Postage/Shipping 11,300 11,565 (265) Telephone 18,336 23,336 (5,000) Cellular Phones 4,400 4,439 (39) JULIE Service 5,000 4,985 15 Contingency 538,525 295 538,230 Computer & Software 3,000 2,167 833 Total Administration 599,661 60,360 539,301 Total operating expenses 2,701,307 630,547 2,070,760 Operating income 253,500 416,727 163,227 NONOPERATING REVENUES (EXPENSES) Investment Income 6,000 5,166 (834) Other Revenue 500 917 417 Total Nonoperating revenues (expenses) 6,500 6,083 (417) Income before operating transfers 260,000 422,810 162,810 OPERATING TRANSFERS Operating Transfers In - 1,377,608 1,377,608 Operating Transfers Out (260,000) (260,000) - Total operating transfers (260,000) 1,117,608 1,377,608 Net Income $ - $ 1,540,418 $ 1,540,418 64 EXHIBIT 23 UNITED CITY OF YORKVILLE, ILLINOIS FIDUCIARY FUNDS COMBINING BALANCE SHEET APRIL 30, 2004 NON-EXPENDABLE PENSION TRUST FUND AGENCY FUND TRUST FUND WORKING COLLECTION POLICE TOTAL CASH FUND FUND PENSION FUND CURRENT YEAR ASSETS Cash $ 111,569 $ 179,666 $ 21,764 $ 312,999 Investments - - 768,211 768,211 Accrued Interest - - 6,364 6,364 Accounts Receivable - 474,295 - 474,295 TOTAL ASSETS $ 111,569 $ 653,961 $ 796,339 $ 1,561,869 LIABILITIES AND FUND BALANCE LIABILITIES Accounts Payable $ - $ 653,961 $ - $ 653,961 TOTAL LIABILITIES - 653,961 - 653,961 FUND BALANCE Fund Balance - Unrestricted 111,569 - - 111,569 Fund Balance - Reserved for Pension Benefits - - 796,339 796,339 TOTAL FUND BALANCE 111,569 - 796,339 907,908 TOTAL LIABILITIES AND FUND BALANCE $ 111,569 $ 653,961 $ 796,339 $ 1,561,869 65 EXHIBIT 24 UNITED CITY OF YORKVILLE, ILLINOIS NON—EXENDABLE TRUST FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE For the Year Ended April 30, 2004 OPERATING REVENUES $ - OPERATING EXPENSES - Net Income - Fund Balance at beginning of year 111,569 Fund Balance at end of year $ 111,569 66 EXHIBIT 25 UNITED CITY OF YORKVILLE, ILLINOIS STATEMENT OF CHANGES IN ASSETS AND LIABILITIES - AGENCY FUND FOR THE YEAR ENDED APRIL 30, 2004 Balance Balance May 1, April 30, COLLECTION FUND 2003 Additions Deductions 2004 Assets Cash $ - $ 2,704,928 $ 2,525,262 $ 179,666 Accounts Receivable- Customers 437,870 1,658,437 1,622,012 474,295 Total Assets $ 437,870 $ 4,363,365 $ 4,147,274 $ 653,961 Liabilities Due to Other Funds $ 380,661 $ - $ 380,661 $ - Accounts Payable 57,209 3,113,220 2,516,468 653,961 Total Liabilities $ 437,870 $ 3,113,220 $ 2,897,129 $ 653,961 67 SCHEDULE 1 UNITED CITY OF YORKVILLE, ILLINOIS SCHEDULE OF ASSESSED VALUATIONS, TAX RATES, TAX EXTENSIONS AND TAX COLLECTIONS APRIL 30, 2004 Tax Years 2003 2002 2001 2000 1999 1998 Assessed Valuations Farm $ 1,128,633 $ 700,520 $ 815,985 $ 768,854 $ 692,281 $ 636,939 Real Estate Lots 200,663,326 164,461,506 134,511,183 116,881,878 109,711,442 104,124,981 Railroads 18,084 12,718 10,966 12,995 8,345 6,702 Total Assessed Valuations $201,810,043 $165,174,744 $135,338,134 $117,663,727 $110,412,068 $104,768,622 Tax Rates General Fund: General Corporate 0.1012 0.1990 0.2205 0.3155 0.2893 0.2964 Garbage 0.1228 0.1151 0.1211 0.1411 0.1504 0.1498 Police Protection 0.0750 0.0713 0.0750 0.0750 0.0748 0.0742 Crossing Guard 0.0047 0.0034 0.0035 0.0036 0.0037 0.0045 Illinois Municipal Retirement Fund and Social Security 0.1612 0.1462 0.1451 0.1961 0.2208 0.2195 Liability Insurance 0.0562 0.0613 0.0520 0.0551 0.0662 0.0514 Audit 0.0098 0.0113 0.0119 0.0128 0.0150 0.0158 Unemployment Tax 0.0058 0.0089 0.0093 0.0115 0.0118 0.0125 Police Pension 0.1028 0.1083 0.1302 - - - Total General Fund 0.6395 0.7248 0.7686 0.8107 0.8320 0.8241 Library Fund 0.1500 0.1426 0.1600 0.1606 0.1497 0.1565 Total Tax Rates 0.7895 0.8674 0.9286 0.9713 0.9817 0.9806 Tax Extensions General Fund $ 1,287,453 $ 1,194,170 $ 1,039,162 $ 953,902 $ 918,630 $ 864,401 Library Fund 301,915 234,944 216,323 188,967 165,287 162,962 Total Tax Extensions $ 1,589,368 $ 1,429,114 $ 1,255,485 $ 1,142,869 $ 1,083,917 $ 1,027,363 Tax Collections-All Funds Collected to April 30,2004 $ 1,424,544 $ 1,251,975 $ 1,144,706 $ 1,087,444 $ 1,021,520 (Cash Basis) Percentage of Extensions Collected 99.68% 99.72% 100.16% 100.33% 99.43% 68 `,�tio car® United City of Yorkville Memorandum • , J 1414 E 800 Game Farm Road ESTE, _ 1836 Yorkville, Illinois, 60560 -c s, Telephone: 630-553-4350 °'�� � ° Fax: 630-553-7575 �`CE 0V� Date: October 22, 2004 To: Mayor & City Council From: Traci Pleckham - Finance Director CC: Department Heads Subject: Revised Audit Pages Attached please find revised pages for the 2003-2004 Audit prepared by PTW. Please note I have underlined the revisions. A full copy of the draft audit report, including the attached revised pages & the Park & Recreation revised pages (distributed at the 10/19/04 COW meeting) will be available prior to Tuesday night's City Council Meeting. 0 Should you have any questions on the revisions, please give me a call. • Accountants&Management Consultants • PT PTW&Co. Phone:630574.1040 2221 Camden Court,Suite 300 fax:630.574.8313 Oak Brook,Illinois 60523 Web:www.piwco.com October 21, 2004 United City of Yorkville 800 Game Farm Road Yorkville, IL 60560 Dear Traci: Enclosed you will find the revised pages .for the draft as you requested. These pages were affected by the changes that were made. If you have any further questions, please call me. Sincerely "1#7,"). Christypher Webber • In-charge Accountant 1111 C-hicnoo•Oak Brook•Sorinofield•New York•Indiana STATEMENT 1 i PROPRIETARY FIDUCIARY FUND TYPE FUND TYPES ACCOUNT GROUPS ENTERPRISE TRUST AND GENERAL GENERAL TOTAL FUND AGENCY FUNDS FIXED ASSETS LONG-TERM DEBT (MEMORANDUM ONLY) $ 419,881 $ 312,999 $ - $ - $ 17,173,718 - 768,211 - - 768,211 - 6,364 - - 6,364 - - - - 1,592,329 - - - - 719,677 186,033 474,295 - - 863,142 280,518 - - - 1,191,233 - - - - 94,240 3,163,019 - 6,962,965 - 10,125,984 - - - 15,540 15,540 - - - 18,848,065 18,848,065 $ 4,049,451 $ 1,561,869 $ 6,962,965 $ 18,863,605 $ 51,398,503 . - 37,744 $ 653,961 $ - $ - $ 2,059,615 6,967 - - - 106,058 - - - - 1,191,233 - - - - 147,774 - - - 1,890 29,495 - - - 4,075,000 4,075,000 - - - 1,756,872 1,756,872 - - - 12,806,859 12,806,859 - - - - 1,752,661 5,107 - - 222,984 294,551 49,818 653,961 - 18,863,605 24,220,118 655,124 - - - 655,124 3,344,509 - - - 3,344,509 - 111,569 - - 2,220,053 - - - - 75,387 - 796,339 - - 796,339 - - - - 1,276,956 - - - - 11,847,052 - - 6,962,965 - 6,962,965 0 3,999,633 907,908 6,962,965 - 27,178,385 $ 4,049,451 $ 1,561,869 $ 6,962,965 $ 18,863,605 $ ,1,1521_,3.5.0.3 STATEMENT 2 UNITED CITY OF YORKVILLE, ILLINOIS • COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES ALL GOVERNMENTAL FUND TYPES For the Year Ended April 30, 2004 GENERAL SPECIAL DEBT CAPITAL TOTAL FUND REVENUE FUNDS SERVICE FUND PROJECTS FUND (MEMORANDUM ONLY) REVENUES Property Taxes $ 1,292,378 $ 267,876 $ - $ - $ 1,560,254 Sates Tax 1,892,287 - - - 1,892,287 Income Tax 408,429 - - 408,429 Motor Fuel Tax - 199,973 - - 199,973 Utility Tax 459,677 - - - 459,677 Other Taxes 506,481 - - - 506,481 Sewer Maintenance Fees - 370,229 - - 370,229 Licenses, Permits & Fees 1,776,546 694,901 - 641,305 3,112,752 Fines 70,808 3,237 - - 74,045 Fees for Services - 237,580 - - 237,580 Deviation Fees - 336,700 - - 336,700 Investment Income 8,161 10,897 - 60,550 79,608 Other Revenue 8,396 232,195 147,752 - 388,343 Contributions - 12,988 - - 12,988 Connection Fees - 88,0403,290,453 3,378,493 Grants 63,610 236,793 - - 300,403 TOTAL REVENUES 6,486,773 2,691,409 147,752 3,992,306 13,318,242 EXPENDITURES • Current: General Government 2,759,717 1,149,732 3,909,449 Public Safety 1,754,666 - - - 1,754,666 Streets & Sanitation 1,237,686 108,558 - 4,621,296 5,967,540 Culture & Recreation - 1,120,823 - - 1,120,823 Sewer Maintenance - 159,441 - - 159,441 Capital Outlay - 446,255 - - 446,255 Land Acquisition - 351,928 - - 351,928 Debt Service: Principal - 50,000 593,337 - 643,337 Interest - 25,042 165,433 - 190,475 TOTAL EXPENDITURES 5,752,069 2,262,047 758,770 5,771,028 14,543,914 Excess (deficiency) of revenues over expenditures 734,704 429,362 (611,018) (1,778,720) (1,225,672) OTHER FINANCING SOURCES (USES) Debt Proceeds - 46,000 - 11,935,000 11,981,000 Accrued Interest on Bonds - - - 9,732 9,732 Premium on Bonds - - 80,400 80,400 Operating Transfers In 598,178 869,855 618,115 254,874 2,341,022 Proceeds from Sale of Assets - - - 140,410 140,410 Operating Transfers Out (906,028) (242,907) - (2,309,695) (3,458,630) TOTAL OTHER FINANCING SOURCES (USES) (307,850) 672,948 618,115 10,110,721 11,093,934 Excess (deficiency) of revenues over • expenditures and other sources (uses) 426,854 1,102,310 7,097 8,332,001 9,868,262 Fund Balances at beginning of year 1,016,448 1,280,422 8,443 3,134,304 5,439,617 Fund Balances at end of year $ 1,443,302 $ 2,382,732 $ 15,540 $ 11,466,305 $ 15,307,879 The accompanying notes to the financial statements are an integral part of this statement. STATEMENT 3 • DEBT CAPITAL SERVICE FUND PROJECTS FUND Variance Variance Favorable Favorable Budget Actual (Unfavorable) Budget Actual (Unfavorable) $ - $ - $ - $ - $ - $ - 0 0 - SJ (��� VCJiSi - '� l - - - 7,6117200 641,305 (6;964;895-) Sac1 �8�1 c ,---c-e- c-cf., - - - 11,000 60,550 49,550 90,000 147,752 57,752 - - - - - - 7,g3(pS0 - - - - 3-296--5`7 9- 3, 9,453 1-993;783- (Lc 1` � 9-q 1) - - - X950,000 - (9' 0,000) 8,443 - (8,443) 2,117,339 49,475 (2,067,864) 0 98,443 147,752 49,309 11,986,289 4,041,783 (7,944,506) - - - 848,875 1,149,732 (300,857) - - - 27,182,370 4,621,296 22,561,074 621,975 593,336 28,639 - - - 94,583 165,434 (70,851) - - - 716,558 758,770 (42,212) 28,031,245 5,771,028 22,260,217 (618,115) (611,018) 7,097 (16,044,956) (1,729,245) 14,315,711 - - - 16,571,085 11,935,000 (4,636,085) - - - - 9,732 9,732 - - - - 80,400 80,400 618,115 618,115 - 254,874 254,874 - - - - 140,410 140,410 - - - - (921,413) (2,299,021) (1,377,608) 618,115 618,115 - 16,044,956 10,121,395 (5,923,561) • $ - 7,097 $ 7,097 $ - 8,392,150 $ 8,392,150 8,443 3,123,630 (49,475) $ 15,540 $ 11,466,305 UNITED CITY OF YORKVILLE, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS • APRIL 30, 2004 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) c. Fixed Assets (Continued) 2. Proprietary Fund (Enterprise Fund) Fixed assets in the Enterprise Fund acquired prior to 1959 have not been capitalized within the fund. Also,contributions made to the City by developers have not been recorded. The net book value of these assets are immaterial at April 30, 2004. Fixed assets acquired by the Enterprise Fund after 1959 are capitalized at cost within the fund. Depreciation is being computed on the straight-line method over each asset's estimated useful life. d. Investments Investments are recorded at fair value. e. Allowance for Uncollectible Taxes No provision for uncollectible taxes on the current year's levy has been provided for based on the City's Ill collection experience. The City's policy is to write-off uncollected taxes receivable of prior years. f. Estimates Management uses estimates and assumptions in preparing financial statements. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenditures. Actual results could differ from those estimates. g. Compensated Absences Vested or accumulated vacation leave that is expected to be liquidated with expendable available financial resources is reported as an expenditure and fund liability of the governmental fund that will pay it. Amounts of vested or accumulated vacation leave that are not expected to be liquidated with expendable financial resources are reported in the general long-term debt account group. Vested or accumulated vacation leave of proprietary funds is recorded as an expense and liability of those funds as the benefits accrue to employees. In addition, an accrual for sick time has been made in the long term debt account group for eligible employees. The City's policy allows employees who have been employed by the City for tears or more to receive payment for 50% of their unused accumulated sick time at retirement. h. Total Columns on Combined Statements Total columns on the Combined Statements are captioned Memorandum Only to indicate that they are III presented only to facilitate financial analysis. Data in these columns does not present financial position, results of operations, or changes in financial position in conformity with accounting principles generally accepted in the United States of America. Neither is such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data. 14 UNITED CITY OF YORKVILLE, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS 1111 APRIL 30,2004 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) i. Budgets and Budgetary Accounting Budgets are adopted on a basis consistent with generally accepted accounting principles, except for budgeted carry overs in governmental funds and depreciation expense in its proprietary fund. Certain governmental funds include carry overs as a revenue item, which represent a budgeted reduction of prior years' accumulations of fund equity. This presentation is not consistent with GAAP. Actual amounts are included in these funds to the extent that expenditures and other financing sources/(uses)exceeded revenues and there is sufficient fund equity to cover the budgeted amount and current year deficit. The City does not budget for depreciation expense in its proprietary fund. Annual budgets are adopted for the General, Library, Motor Fuel Tax, Land Cash, Sewer Maintenance, Land Acquisition, Debt Service, Parks and Recreation Equipment Capital, Public Works Equipment Capital, Police Equipment Capital, Parks and Recreation, Municipal Building, Fox Industrial, Sanitary Improvement Expansion, Water Improvement Expansion and Water Operating. All annual appropriations lapse at fiscal year end. The City follows these procedures in establishing the budgetary data reflected in the financial statements: 1. Prior to May 1, the Mayor submits to the City Council the proposed budget for the fiscal year commencing the following May 1. The operating budget includes proposed expenditures and the means of financing them. 2. Public hearings are conducted at the City Offices to obtain taxpayer comments. • 3. Prior to May 1, the budget is legally adopted by a vote of the City Council through passage of an ordinance. 4. Fonnal budgetary integration is employed as a management control device during the year for the General Fund, Special Revenue Funds,Debt Service Fund and Capital Projects Funds. 5. The budget officer is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that alter the total expenditures of any fund must be approved by the City Council. Supplementary appropriations were approved throughout the year as follows: Original Final Budget Amendments Budget General Fund Revenues $ 5,671,433 $ 409,319 $ 6,080,752 Expenditures 5,187,919 584,983 5,772,902 Other Financing Sources 414,132 184,046 598,178 Other Financing Uses 897,646 8,382 906,028 Motor Fuel Tax Fund Revenues 236,410 236,270 472,680 Expenditures 178,417 294,263 472,680 Other Financing Uses 57,993 (57,993) - Sewer Maintenance Fees Fund • Revenues 388,060 388,060 Expenditures 336,418 (16,536) 319,882 Other Financing Uses 51,642 16,536 68,178 Municipal Building Fund Revenues 664,000 160,675 824,675 Expenditures 688,200 160,675 848,875 pi1�¢r F�vc v\j fou ✓Lts-1�e led 15 UNITED CITY OF YORKVILLE,ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 2004 •. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) i. Budgets and Budgetary Accounting (Continued) Original Final Budget Amendments Budget Sanitary Improvement Expansion Fund Revenues $ 2,225,000 $ 4,612,000 $ 6,837,000 Expenditures 6,501,620 7,289,858 13,791,478 Other Financing Sources 4,650,000 2,911,154 7,561,154 Other Financing Uses 373,380 233,296 606,676 Water Improvement Expansion Fund Revenues 1,260,000 3,064,614 4,324,614 Expenditures 13,644,803 (253,911) 13,390,892 Other Financing Sources 12,634,540 (3,253,525) 9,381,015 Other Financing Uses 249,737 65,000 314,737 Debt Service Fund Revenues 90,000 8,443 98,443 Expenditures 533,262 183,296 716,558 Other Financing Sources 443,262 174,853 618,115 Public Works Equipment Capital Fund Revenues 180,000 235,814 415,814 Expenditures 240,000 235,814 475,814 - Other Financing Sources - 60,000 60,000 Police Equipment Capital Fund - = Revenues 48,500 112,451 160,951 III ' Expenditures 62,661 102,059 164,720 Other Financing Sources 96,154 (10,392) 85,762 Water Operating Fund Operating Revenues 1,526,500 1,434,807 2,961,307 Operating Expenses 1,319,010 1,382,297 2,701,307 Other Financing Uses 207,490 52,510 260,000 Land Cash Fund Revenues 599,824 459,765 1,059,589 Expenditures 370,564 596,289 966,853 Other Financing Uses 229,260 (136,524) 92,736 Parks and Recreation Capital Fund Revenues - 56,991 56,991 Expenditures 91,938 3 0,3 69 122,307 Other Financing Sources 91,938 (26,622) 65,316 Land Acquisition Fund Revenues 74,137 73,127 147,264 Expenditures 176,412 143,588 320,000 Other Financing Sources 102,275 70,461 172,736 Parks and Recreation Fund Revenues 255,600 9,226 264,826 Expenditures 845,424 (62,982) 782,442 Other Financing Sources 589,824 27,792 617,616 Other Financing Uses - 100,000 100,000 Library Revenues 338,777 99,155 437,932 Expenditures 338,777 113,580 452,357 • Other Financing Sources - 14,425 14,425 Fox Industrial Revenues 49,000 61,719 110,719 Expenditures 106,993 3,726 110,719 Other Financing Sources 57,993 (57,993) - 16 UNITED CITY OF YORKVILLE, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 2004 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) j. Cash and Cash Equivalents For purposes of reporting cash flows,cash and cash equivalents include cash on hand,demand deposits,and time deposits with maturities of less than three months. k.. Future Reporting Standards The City will be required to implement new accounting standards beginning May 1, 2004 for its fiscal year ending April 30,2005. These standards include GASB Statement No. 34,Basic Financial Statements-and Management's Discussion and Analysis-for State and Local Governments;GASB StatementNo.37,Basic Financial Statements - and Management's Discussion and Analysis -for State and Local Governments: Omnibus; GASB Statement No. 38, Certain Financial Statement Note Disclosures and GASB Interpretation No. 6, Recognition and Measurement of Certain Liabilities and Expenditures in Governmental Fund Financial Statements. The standards establish new financial reporting requirements for state and local governments throughout the United States. When implemented, they will require new information and restructure much of the information that governments have presented in the past. Comparability with reports issued in all prior years will be affected. The City has not yet determined the full impact that adoption of these standards will have on the financial statements. • 1. Accounting For Proprietary Fund Activities The City has chosen the option to apply all applicable GASB pronouncements and all FASB Statements and Interpretations, Accounting Principles Board(APB) Opinions and Accounting Research Bulletins (ARB) issued on or before November 30, 1989,unless they conflict with or contradict GASB pronouncements to the proprietary fund activities. 2. CHANGES IN LONG-TERM DEBT The following is a summary of changes in the general long-term debt account group of the City for the year ended April 30, 2004: Balance Balance May 1,2003 Additions Reductions April 30,2004 Conover Sewer Recapture $ 1,890 $ - $ - $ 1,890 Compensated Absences 75,583 147,401 - 222,984 IEPA Loan L17-013000 325,244 Nesizsz. 27,581 29'776-61 Kendall County EDC Loan 68,227 - 68,227 - YNB Loan 116,908 - 116,908 - Castle Bank Loan 178,367 - 178,367 - IEPA Loan L17-115300 1,426,082 - 70,073 1,356,009 YNB Loan—Two 2001 Squad Cars 31,381 - 31,381 - 2002 G.O.Bonds(Alternate Revenue Source) 625,000 - 50,000 575,000 YNB Loan—Four 2003 Squad Cars 113,000 - 55,800 57,200 2002 Capital Appreciation Debt Certificates* 2,992,684 144,175 - 3,136,859 2002A Refunding Debt Certificates 1,280,000 - 45,000 1,235,000 YNB Loan-Two 2004 Squad Cars - 46,000 - 46,000 2003 IRBB-Bruell Street - 2,035,000 - 2,035,000 2003 Debt Certificates 4,800,000 4,800,000 2004A Debt Certificates 1,600,000 1,600,000 2004B G.O.Bonds(Alternate Revenue Source) - 3,500.000 - 3,500,000 $ 7,234,366 $ 12.272.576 $ 643,337 $ 18,863.605 *Note: $144,175 of the additions for this bond represents the accretion of interest. 17 UNITED CITY OF YORKVILLE, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS • APRIL 30, 2004 2. CHANGES IN LONG-TERM DEBT (Continued) Conover Sewer Recapture $1,890 owed to John Conover as reimbursement for sewer extensions. $ 1.890 Compensated Absences Vested or accumulated vacation leave that is not expected to be paid in the upcoming Fiscal Year. $ 222.984 IEPA Loan L17-013000 $549,081 debt to the Illinois Environmental Protection Agency for Sewer Construction assistance at 3.58% interest maturing January, 2013 $ 297.663 TEPA Loan L17-115300 $1,656,809 debt to Illinois Environmental Protection Agency for Sewer Construction Assistance at 2.625% interest maturing September, 2019 $ 1.356.009 1111 Series 2002 G.O. Bonds (Alternate Revenue Source) $625,000 payable to BNY Midwest Trust Company at an interest rate ranging from 3.00%to 4.75% and maturing December, 2012. $ 575,000 YNB Loan—Four 2003 Squad Cars and Equipment $113,000 debt to Yorkville National Bank at 2.69% interest maturing May, 2004 $ 57,200 Series 2002A Refunding Debt Certificates $1,280,000 payable to BNY Midwest Trust Company at an interest rate ranging from 2.15% to 5.15% and maturing January, 2022. During fiscal year 2003,the City defeased Installment Contract Certificates, Series 1999 by placing the proceeds of the Series 2002A Debt Certificates in an irrevocable trust to provide for all future debt service payments on the old certificates. Accordingly,the trust account assets and the liability for the defeased certificates are not included in the City's financial statements. At April 30, 2004, $1,188,000 of certificates outstanding are considered defeased. $ 1.235,000 18 UNITED CITY OF YORKVILLE, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS III APRIL 30, 2004 2. CHANGES IN LONG-TERM DEBT (Continued) Series 2004B G.O. Bonds (Alternate Revenue Service) $3,500,000 payable to BNY Midwest Trust Company for improvements to the Waterworks and Sewerage System of the City. The Series 2004B G.O.Bonds bear interest ranging from 2.50%to 4.00%. The principal matures December 30, 2018. $ 3.500.000 The debt payment schedule to maturity including interest for the above debt excluding the Capital Appreciation Debt Certificates is as follows: Conover Compen- Sewer sated [EPA Loan IEPA Loan Series 2002 Due in Recapture Absences L17-013000 L17-115300 G.O.Bonds(Alt.Rev. Source) Fiscal Year Principal Principal Principal Interest Principal Interest Principal Interest 2005 $ - $ - $ 28,577 $ 10,403 $ 71,924 $ 35,127 $ 55,000 $ 24,293 2006 - - 29,609 9,371 73,825 33,226 55,000 22,450 2007 - - 30,679 8,301 75,775 31,276 60,000 20,415 2008 - - 31,787 7,193 77,778 29,273 60,000 17,793 2009 - - 32,936 6,044 79,833 27,218 65,000 15,556 2010-14 - - 144,075 11,845 431,939 103,312 280,000 33,290 2015-19 - - - - 492,100 43,151 - - 2020-23 1,890 222,984 - - 52,835 693 - - • Totals $ 1,890 $ 222,984 $ 297,663 $ 53,157 $ 1,356,009 $ 303,276 $ 575,000 $ 133,797 Yorkville Nat.Bank Loan Series 2002A Refunding Series 2003 Series 2003 Due in Four 2003 Squad Cars Debt Certificates Illinos Rural Bonds Debt Certificates Fiscal Year Principal Interest Principal Interest Principal Interest Principal Interest 2005 $ 57,200 $ 1,564 $ 50,000 $ 54,998 $ 80,000 $ 86,716 $ - $ 339,363 2006 50,000 53,923 80,000 85,436 - 233,150 2007 - - 50,000 52,423 80,000 83,796 - 233,150 2008 - - 50,000 50,923 80,000 81,796 - 233,150 2009 - - 55,000 48,902 85,000 79,476 - 233,150 2010-14 - - 305,000 208,974 470,000 348,802 100,000 1,165,750 2015-19 - - 390,000 131,743 580,000 236,798 700,000 1,106,600 2020-23 - - 285,000 29,734 580,000 76,288 4,000,000 500,000 Totals $ 57,200 $ 1,564 $ 1,235,000 $ 631,620 $ 2,035,000 $ 1,079,108 $ 4,800,000 $ 4,044,313 Series 2004A Series 2004B Yorkville Nat.Bank Loan Due in Debt Certificates G.O.Bond(Alt.Rev.Source) Two 2004 Squad Cars Total Fiscal Year Principal Interest Principal Interest Principal Interest Principal Interest 2005 $ - $ 35,895 $ - $ 100,196 $ 23,000 $ 1,110 $ 365,701 $ 689,665 2006 135,000 43,218 120,000 120,638 23,000 1,110 566,434 602,522 2007 140,000 41,328 125,000 117,638 - - 561,454 588,327 2008 145,000 38,948 135,000 114,512 - - 579,565 573,588 2009 150,000 35,976 140,000 111,138 - - 607,769 557,460 2010-14 840,000 116,978 910,000 491,838 - - 3,481,014 2,480,789 • 2015-19 190,000 6,840 2,070,000 250,576 - - 4,422,100 1,775,708 2020-23 5,142,709 606,715 Totals $ 1,600,000 $ 319,183 $ 3,500,000 $ 1,306,536 $ 46,000 $ 2,220 $ 15,726,746 $ 7,874,774 20 UNITED CITY OF YORKVILLE, ILLINOIS NOTES TO THE FINANCIAL STATEMENTS APRIL 30, 2004 9. OPERATING TRANSFERS Transfer Out Transfer In General Water Operating $ - $ 160,000 Sewer Maintenance Fees - 38,178 Water Improvement - 200,000 Sanitary Improvement Expansion 150,000 200,000 Police Equipment Capital 39,762 - Library 14,425 - Parks and Recreation 617,616 - Debt Service 14,709 - Parks and Recreation Equipment Capital 45,316 - Municipal Building 24.200 Total 906,028 598,178 Municipal Building General - 24,200 Total - 24.200 Police Equipment Capital General - 39,762 Debt Service 81.993 - • Total 81,993 39.762 Public Works Equipment Capital Water Operating - 30,000 Sewer Maintenance Fees - 30.000 Total - 60,000 Parks and Recreation Equipment Capital Land Cash - 20,000 *-General - 45.316 Total - 65,316 Sanitary Improvement Expansion General 200,000 150,000 Debt Service 406,676 - Water Operating 470,293 - South Sewer - 10,674 Total 1.076,969 160,674 Water Improvement Expansion Water Operating 907,315 70,000 Debt Service 114,737 - General 200,000 - Total 1,222,052 70,000 Debt Service 411 General 14,709 Water Improvement Expansion 114,737 Sanitary Improvement Expansion - 406,676 Police Equipment Capital - 81,993 Total - 618.115 �Q EXHIBIT 4 • (CONTINUED) UNITED CITY OF YORKVILLE, ILLINOIS GENERAL FUND SCHEDULE OF EXPENDITURES - BUDGET (BUDGETARY BASIS) AND ACTUAL For the Year Ended April 30, 2004 Variance Favorable Budget Actual (Unfavorable) �,- -o i cn Cable Consortium Fee $ 17,400 $ 33,779 $ (16,379) t � ,0)(,=Rg` Reserve - Moser 104,302 - 104,302 Public Relations 10,000 10,965 (965) Sales Tax Rebate 305,000 252,972 52,028 Accounting Software Service Fee 4,270 4,270 - Office Cleaning 20,000 24,507 (4,507) Administrative Salaries 361,436 399,240 (37,804) Building Inspections 580,000 640,971 (60,970) Maintenance Office Equipment 500 148 352 Special Census 28,000 29,134 (1,134) Total Finance 2,504,570 2,459,080 45,490 Engineering Employee Salaries 178,543 189,701 (11,158) Overtime 1,000 - 1,000 Social Security Tax 13,735 13,891 (156) City Share - IMRF 16,626 16,715 (89) Maintenance - Office Equipment 500 362 138 • Maintenance - Vehicles 4,500 2,761 1,739 Contractual Services 40,000 52,747 (12,747) Dues 300 413 (113) Training & Conferences 2,500 1,056 1,444 Travel Expenses 1,000 436 564 Printing/Copying 1,200 1,742 (542) Pick-Up Truck 20,000 - 20,000 Office Supplies 1,500 2,405 (905) Wearing Apparel 522 679 (157) Books and Maps 200 220 (20) Maintenance - Computers 1,500 1,595 (95) Engineering Supplies 2,000 2,216 (216) Rob Roy Creek Flood Study 12,000 13,698 (1,698) Total Engineering 297,626 300,637 (3,011) Total General Government 2,802,196 2,759,717 42,479 Public Safety Police Department Employee Salaries 405,510 425,779 (20,269) Crossing Guard Salaries 9,60D 9,481 119 Overtime 50,000 41,314 8,686 Employee Salary - Part-Time 41,760 36,179 5,581 COPS Salaries 167,164 162,494 4,670 Lieutenant/Sergeants 410,892 446,389 (35,497) Tuition Reimbursement 14,000 13,264 736 Clerk Salaries 84,090 84,687 (597) • SRT Fee 2,000 2,000 - Bike Patrol 2,000 1,956 44 Police Commission 10,000 9,971 29 Social Security Tax 89,430 91,078 (1,648) City Share - IMRF 7,787 7,400 387 '39 EXHIBIT 18 • UNITED CITY OF YORKVILLE, ILLINOIS CAPITAL PROJECTS FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE For the Year Ended April 30, 2004 SANITARY MUNICIPAL IMPROVEMENT WATER IMPROVEMENT SOUTH TOTAL BUILDING FUND EXPANSION FUND EXPANSION FUND SEWER FUND CURRENT YEAR REVENUES Licenses, Permits & Fees $ 508,500 $ 132,805 $ - $ - $ 641,305 Investment Income - 16,738 43,812 - +60,550 Connection Fees - 2,658,503 631,950 - 3,290,453 TOTAL REVENUES 508,500 2,808,046 675,762 - 3,992,308 EXPENDITURES Current: General Government 962,922 55,490 131,320 - 1,149,732 Streets & Sanitation - 522,294 4,099,002 - 4,621,296 TOTAL EXPENDITURES 962,922 577,784 4,230,322 - 5,771,028 Excess (deficiency) of revenues over expenditures (454,422) 2,230,262 (3,554,560) - (1,778,720) OTHER FINANCING SOURCES (USES) Debt Proceeds 1111 - 7,135,000 4,800,000 - 11,935,000 Accrued Interest on Bonds 4,551 5,181 9,732 Premium on Bonds 80,400 80,400 Operating Transfers In 24,200 160,674 70,000 - 254,874 Proceeds from Sate of Assets - - 140,410 - 140,410 Operating Transfers Out - (1,076,969) (1,222,052) (10,674) (2,309,695) TOTAL OTHER FINANCING SOURCES (USES) 24,200 6,223,256 3,873,939 (10,674) 10,110,721 Excess (deficiency) of revenues over expenditures and other sources (uses) (430,222) 8,453,518 319,379 (10,674) 8,332,001 Fund Balances at beginning of year 49,475 1,006,291 2,067,864 10,674 3,134,304 Fund Balances at end of year $ (380,747) $ 9,459,809 $ 2,387,243 $ - $ 11,466,305 • P.52 on or J,tea.,\ �- 'r 59 10/14/2004 09. 22 FAX 630 553 5764 DANIEL J KRAMER EA002/024 4c.D Cl = o� United City of Yorkville ,� .� County Sear of Kendall County ECM "; 10 • 800 Game Farm Road j y Yorkville,Illinois 60560 O �171, -"„ , O Phone!830-553-4350 '9 •'.. `? Fax:630-553-7575 v 'ft 41.E ‘.. October 13, 2004 Liz D'Anna, Deputy Clerk United City of Yorkville 800 Game Farm Rd. Yorkville, IL 60560 VIA FAX: 553-7575 Re: PNA Dear Liz: Please be advised that the following documents are for the acquisition of the PNA Easements. Please place them on the October 26, 2004 City Council agenda. Also, I have enclosed a copy of page 2 from the Grant of Sanitary Sewer Easement Agreement with an amount circled. This represents the amount we will need for this acquisition. Should you have any questio,•,please feel free to contact me. Very . A yours, Daniel J. Kr. - Attorney at Law DJK/lgc Encl. 10/14/2004 09 22 FAX 630 553 5764 DANIEL J. KRAMER a 003/024 NOW,THEREFORE,for and in consideration often and 00/00 dollars($10.00)in hand paid, and other good and valuable consideration,the receipt and sufficiency of which are hereby acknowledged, the parties agree as follows: 1. That the foregoing recitals and exhibits are incorporated as if fully set forth herein. 2. In consideration for execution of said Grantof:Easemen - • • the permanent ease '- contained therein the CITY agrees to pay GRANTOR the sum of o e and 00/00 dollars($1.00) per square foot for the 158,976.6 square feet for the sam ewer easement. 3. a. The GRANTOR shall be entitled to connect any and all structures existing on the property as of the date of this agreement to the sanitary sewer free of charge, b. GRANTEE agrees to permit connection to its sanitary sewer main, even if GRANTOR has not annexed to the CITY, if GRANTOR is able to construct the said improvement as a Kendall County development. 4. The GRANTOR shall be entitled to construct a 15 unit motel on the property pursuant to the terms of the Easement Contract recorded with the Kendall County Recorder of Deeds as Document Number 74-726. 5. The CITY shall reimburse the GRANTOR the amount costs incurred not to exceed fifty thousand and 00/00 dollars($50,000.00) to reconstruct the entrance canopy located on the aforementioned property. 6. The GRANTEE and GRANTOR shall indemnify and hold CITY harmless and defend them, and each of them, from and against any and all claims, actions, 2 10/14/2004 09:22 FAX 630 553 5764 DANIEL J. KRAMER a 005/024 Revised October 13,2004 STATE OF ILLINOIS ) )ss COUNTY OF KENDALL ) GRANT OF SANITARY SEWER EASEMENT AGREEMENT THIS AGREEMENT is entered into this day of , 2004 by and between YOUTH CAMP ASSOCIATION OF DISTRICT 12 AND 13 POLISH NATIONAL ALLIANCES of the City of Chicago, County of Cook, State of Illinois(hereinafter collectively referred to as the"GRANTOR"), YORKVILLE-BRISTOL SANITARY DISTRICT, a body corporate and politic, of Bristol Township, County of Kendall, State of Illinois (hereinafter collectively referred to as the"GRANTEE") and THE UNITED CITY OF YORKVILLE, an Illinois Municipal Corporation (hereinafter referred to as the"CITY") WITNESSETH: WHEREAS, GRANTOR and GRANTEE have negotiated a Grant of Easement a copy of which is attached hereto and incorporated herein by reference as Exhibit "A" (hereinafter referred to as the "SUBJECT PROPERTY"); and WHEREAS, the CITY, GRANTOR and GRANTEE have agreed to assume certain obligations and responsibilities in relation to this grant of easement, which are detailed herein and in the attached Exhibit "A". 1 10/14/2004 09: 22 FAX 530 553 5754 DANIEL J. KRAMER a 000/024 NOW,THEREFORE, for and in consideration of ten and 00/00 dollars ($10.00)in hand paid, and other good and valuable consideration,the receipt and sufficiency of which are hereby acknowledged, the parties agree as follows: 1. That the foregoing recitals and exhibits are incorporated as if fully set forth herein. 2. in consideration for execution of said Grant of Easement the granting of the permanent easement contained therein the CITY agrees to pay GRANTOR the sum of one and 00/00 dollars($1.00)per square foot for the 158,976.6 square feet for the sanitary sewer easement. 3. a. The GRANTOR shall be entitled to connect any and all structures existing on the property as of the date of this agreement to the sanitary sewer free of charge. b. GRANTEE agrees to permit connection to its sanitary sewer main, even if GRANTOR has not annexed to the CITY, if GRANTOR is able to construct the said improvement as a Kendall County development. 4. The GRANTOR shall be entitled to construct a 15 unit motel on the property pursuant to the terms of the Easement Contract recorded with the Kendall County Recorder of Deeds as Document Number 74-726. 5. The CITY shall reimburse the GRANTOR the amount costs incurred not to exceed fifty thousand and 00/00 dollars($50,000.00) to reconstruct the entrance canopy located on the aforementioned property. 6. The GRANTEE and GRANTOR shall indemnify and hold CITY harmless and defend them, and each of them, from and against any and all claims, actions, 2 10/14/2004 09'22 FAX 630 553 5764 DANIEL J. KRAMER 1007/024 damages, liability, losses, expenses and liens, including (but not limited to) reasonable attorneys and other professional fees, arising out of any occurrence causing injury or damage to any person(s) or property, whomsoever and wheresoever, and resulting from or caused by any acts or admissions of grantees, their employees, agents, licensees, contractors, successors and assigns in exercising any of the rights and privileges granted herein. GRANTOR: YOUTH CAMP ASSOCIATION OF DISTRICT 12 AND 13 POLISH NATIONAL ALLIANCES BY: Attest: Date: 3 10/14/2004 09:22 FAX 630 553 5764 DANIEL J. KRAMER 1008/024 CITY: THE UNITED CITY OF YORKVILLE BY: Attest: Date: 4 10/14/2004 09: 22 FAX 630 553 5764 DANIEL J. KRAMER a009/024 GRANTEE: YORKVILLE-BRISTOL SANITARY DISTRICT BY: Attest: Date: Prepared by and Return to: Law Offices of Daniel J. Kramer 1107A S. Bridge St. Yorkville, IL 60560 (630) 553-9500 5 10/14/2004 09. 22 FAX 630 553 5764 DANIEL J. KRAMER Z004/024 tO CST • 0 United City of Yorkville County Seat of Kendall County �y EST' � 500 Game Farm Road U) Yorkville,Illinois 60560 t Q Phone:630-553.4350 9 ` �� Fax:630-553-7575 SLE \V October 13,2004 Attorney Christopher Nowotarski Stone,Pogrund &Korey 221 N. LaSalle St.,32" Floor Chicago, IL 60601 Re: PNA Dear Mr, Nowotarski: Enclosed please find four(4)of the following documents: 1) Grant of Sanitary Sewer Easement Agreement 2) Grant of Sanitary Sewer Easement to the Yorkville-Bristol Sanitary District from Youth Camp Association of District 12 and 13 Polish National Alliances I would ask that you have the appropriate authorities from the PNA sign all eight(8)documents and return all eight (8) originals to my office for counter-signature by the Sanitary District and the City. Please be advised that I will get a check from the City right away. Thank you for your cooperation in this matter. Should you have any questions,please feel free to contact me. Very truly yours, Daniel J.Kramer Attorney at Law DJK/lgc Encl. Cc United City of Yorkville 10/14/2004 09:22 FAX 630 553 5764 DANIEL J. KRAMER Z010/024 GRANT OF SANITARY SEWER EASEMENT TO THE YORKVILLE-BRISTOL SANITARY DISTRICT FROM YOUTH CAMP ASSOCIATION OF DISTRICT 12 AND 13 POLISH NATIONAL ALLIANCES DOCUMENT PREPARED BY: Walter E. Deuchler Associates, Inc. 230 Woodlawn Avenue Aurora, IL 60506 RETURN RECORDED DOCUMENT TO: Law Offices of Dallas C. Ingemunson, P C P.O. Box 578, 226 S. Bridge Street Yorkville, IL 60560 10/14/2004 09.23 FAX 630 553 5764 DANIEL J. KRAMER 0 011/024 GRANT OF EASEMENT TO THE YORKVILLE-BRISTOL SANITARY DISTRICT PLAT OF EASEMENT TO ACCOMPANY GRANT OF EASEMENT AS PREPARED BY WALTER E. DEUCHLER ASSOCIATES, INC. AND ATTACHED HEREWITH AS EXHIBIT A: THE GRANTORS, Youth Camp Association of Districts 12 and 13 Polish National Alliances of the City of Chicago, County of Cook, State of Illinois, for and in consideration of the sum of Ten Dollars and other good and valuable consideration, in hand paid, receipt whereof is hereby acknowledged, do hereby grant and convey to Grantee, YORKVILLE-BRISTOL SANITARY DISTRICT, a body corporate and politic, of Bristol Township, Kendall County, Illinois, an exclusive easement to construct, operate, maintain, inspect, remove, replace and reconstruct sanitary sewer pipeline, together with such equipment and appurtenances as may be necessary or convenient in connection with the property functioning of such sewerpipeline, over, along,upon,across and under the strip of real estate legally described on Exhibit A attached hereto and made a part hereof as TRACT B. Further, the Grantors grant to Grantee the right of ingress and egress to and from the easement for all purposes incidental to the Grantee's exercise of the easement rights herein granted. Finally, Grantors grants to Grantee a temporary construction easement over, along, upon, across and under the tract of real estate legally described on Exhibit A attached hereto and made a part hereof as TRACT C-1 and TRACT C-2. The Grantor makes the grant of the aforesaid rights and easements to the Grantee as and from the date hereof subject to the following terms and conditions: 1. The Grantee intends to construct improvements within the easement tracts to serve the Grantor's lands and other lands with sanitary sewer. The lands that shall have the benefit of the sanitary sewer easement(the so-called dominant estate)shall be all real property owned or served by the Grantee, including, but not necessarily limited to: A part of the Southeast Quarter of Section 29,Township 37 North;Range 7 East of the Third Principal Meridian, and a part of the Northeast Quarter of Section 32, Township and Range aforesaid, commencing at the center of the south line of Block 18 in the original Town of Bristol; thence southerly along the extension of the centerline of said Block 18, 66.00 feet to the southerly line of Main Street; thence westerly along the southerly line of Main Street, and along said line extended westerly, 221.10 feet to a point, said point being the point of beginning in the description of the property described in a deed from the State of Illinois,Department of Conservation, to the Yorkville-Bristol Sanitary District, dated January 26, 1956 and recorded in Deed Record Book, 114,page 436 of the records of the Recorder of Kendall County, Illinois; thence North 44° 00' West, 153.12 feet; thence North 51° 00' West, 127.38 feet; thence North 53°00' West, 177.54 feet; thence North 62°00' West, 80.52 feet; thence North 66.00 feet; thence North 74° 30' West, 180.18 feet; thence North 69° 15' West, 252.12 feet; thence North 66° 00' West, 495.00 feet; ..I_ 10/14/2004 09: 23 FAX 630 553 5764 DANIEL J. KRAMER Z012/024 thence South 16° 33' East, 106.65 feet to the point of beginning from said point of beginning; thence South 16°33'East, 170.20 feet;thence South 47° 15'East, 363,09 feet; thence North 64°30' East, 328.68 feet; thence North 66° 20' West, 667.93 feet to the point of beginning. 2. The Grantor shall have the right to connect to said Interceptor free of charge, all existing facilities located on the premises now owned by the Grantor and also a 15- unit motel with clubhouse to be constructed in the future. 3. The Grantee shall demolish at its own expense an existing dwelling located at the southwest corner of the PNA camp. 4. The Grantee shall be allowed removal of the existing brick canopy and associated structures located at the entrance to the PNA camp. Grantor shall be responsible for • the reconstruction of the canopy outside of the permanent construction easement area. 5. Grantee shall install the sewer pipeline and all appurtenances and facilities in the easement tracts at a depth not less than five (5) feet. Depth of sanitary manhole covers will vary depending on locations. In the course of installing the pipeline the Grantee shall undertake topsoil replacement procedures as follows: The actual depth of the topsoil will first be stripped from the area to be excavated for the sewer pipeline. All subsoil material which is removed from the trench will be placed in a second stockpile that is separate fro the topsoil stockpile. In backfilling the trench, the stockpiled subsoil material will be placed back into the trench first, and the topsoil replaced next. The topsoil must be replaced within the trench so that after settling occurs,the topsoil's original depth and contour(with an allowance for settling) will be achieved. In no instance will the topsoil materials be used for any other purpose. 6. If Grantor's underground drainage tile is damaged by the sewer pipeline installation, Grantee will repair the damaged tile line in a manner that assures the tile line's proper operation at the point of repair. 7, Grantee shall remove all construction related debris and material which is not an integral part of the sewer pipeline, including, without limitation, all litter generated by the construction crew. Following construction, Grantee shall restore the right of way to its pre-construction elevation and contour as soon as practical should uneven settling or surface drainage problems develop, Grantee shall cure all substantial ruts left after the pipeline construction. • -2- 10/14/2004 09' 23 FAX 630 553 5764 DANIEL J KRAMER 013/024 8. Grantee shall be liable to Grantors for any crop losses as a result of construction of the sewer pipeline at$400.00 per acre. Grantee shall also be liable to compensate for any crop losses by the Grantee's need to go upon the easement tracts to do maintenance, repair or replacement of the sewer improvements once such improvements are installed at the same rate of$400.00 per acre. Grantee shall have the right to go upon the easement tracts from time to time to cut,trim or remove any trees, shrubs, or other plants growing within the easement tracts when Grantee reasonably believes that such trees or shrubs or other plants do interfere with the purposes of the easement. Grantee agrees to reimburse Grantor for said crop loss for a period of up to three (3) crop seasons, so long as fanning operations take place on the area disturbed by the temporary or permanent sanitary sewer easement. The area so damaged shall be certified to Grantee within thirty days of the removal of the crop, and Grantee shall reimburse Grantor for said crop damage within thirty(30)days of the receipt of said certification. 9. The easement hereby granted shall be an exclusive perpetual easement, The Grantor shall have the right fully to use and enjoy the said premises except as the same may be necessary,convenient or incidental to the purposes herein granted to the Grantee and except as otherwise specifically provided as follows: a) Grantor reserves the right to construct roads, streets, sidewalks and utilities across the easement tracts at right angles, but Grantors must notify Grantee, in writing,at least thirty(30)days in advance, of any,such construction. Said advance written notice shall include engineering plans for such construction. Grantee reserves the right to review said engineering plans and request any modifications to them that is in accordance with the then current, industry acceptable, engineering standards necessary to protect the integrity of the sewer pipeline facilities. Grantee's review of said engineering plans shall be completed in a timely manner and Grantee's approval for such construction shall not be unreasonably withheld. b) Grantor shall not materially alter the grade of the easement tracts without the prior, express written consent of the Grantee. c) Grantor shall not excavate, drill, install and erect, or permit to be excavated, drilled, installed or erected on, over, under or across the said easement tracts any pit, well, foundation, or other similar permanent structure without Grantee's prior, express written consent. d) Grantor reserves the right to dedicate public right of way to any governmental governing entity across the easement tract, subject to the easement rights hereby granted. Grantee's consent shall not be required for the dedication of Grantor's land for said public right-of-way purposes. -3- 10/14/2004 09:23 FAX 630 553 5764 DANIEL J. KRAMER 1014/024 e) Grantor reserves the right to construct a normally dry storm water retention facility over the easement tracts, provided, however, that the following restrictions shall apply: 1. No regrading of said easement areas to a slope in excess of 6%shall be permitted without prior approval by the Grantee. 2. The rim elevations of all sanitary sewer manholes within the retention area shall be adjusted to be a minimum of 1 foot above the retention facility design high water elevation. 3. The design of all such retention facilities shall be subject to the review and approval of the Grantee. 4. The easement rights hereby granted shall not preclude the granting of easement rights to parties responsible for the operation and maintenance of said storm water retention facilities, however, such parties shall be bound by restrictions contained herein. f) The Grantors may allow easements for other utilities purposes to cross the easement tracts hereby granted, provided, however, that each other utility easement may cross only at a right angles and no electrical transformers, nor switching equipment, nor junction boxes, nor other electrical system appurtenances shall be allowed within the easement tracts in any case. 10. The Grantee agrees that upon obtaining all necessary easements and government agencies permits that it will immediately advertise for bids, award the contract to start construction, and complete the installation of the sanitary sewer in a timely fashion. 11. Grantee shall indemnify and hold Grantors and Grantor's successors and assigns harmless from and against all claims, injuries, suits, damages, costs, losses, and reasonable expenses resulting from or arising out of the laying, maintenance, removal, repairs, use, or existence of the sewer pipeline, including damage to such pipeline or any of its appurtenances and the leaking of its contents,•:except where the claims,injuries,suits,damages,costs,losses,and expenses arise out of the negligence or intentional acts of the Grantor and Grantor's agents, successors or assigns, 12, The grant of easement is made and executed by the Grantor subject to any and all easements and covenants, conditions and restrictions of record. -4- 10/14/2004 09 23 FAX 630 553 5764 DANIEL J KRAMER Z 015/024 13. The temporary construction easement hereby granted shall be for the purpose of temporary construction activity that the Grantee deems necessary or desirable for the proper installation of the sewer line improvements. The temporary construction easement shall terminate automatically on the date when the Grantee makes final acceptance and approval of the construction of the permanent improvements. Upon termination Grantee will return the lands affected by the temporary construction easement in a condition as nearly as is possible and practical to the condition that existed just prior to the commencement of construction. 14. Grantee represents that it has determined that its sewer line facilities,based on 8 P.E. per acre, do have sufficient capacity to serve adequately the needs of Grantors' real estate tracts(which tracts are legally described on Exhibit B attached hereto)should such tracts eventually be developed for either commercial or residential purposes. 15. Until such time as Grantor or Grantor's successors or assigns shall seek to attach service mains to the sewer pipeline in order to service Grantor's real estate tracts, Grantee shall have no right to obtain from Grantor the payment of money or any other form of consideration as and for a connection fee or otherwise. Grantee shall not levy a special assessment against Grantors on account of the installation of the sewer line improvements on Grantor's real estate. No provision herein shall be regarded as Grantee's waiver of Grantee's right to collect said sanitary sewer service area fees as required under Grantee's ordinances from time to time. Grantee's fees charged to builders and users within the Grantor's property as set forth in this document shall be at a rate no higher than those current rates charged to other builders and users within the same sanitary sewer service area. 16. The laws of the State of Illinois shall govern the validity, performance and enforcement of this agreement. Enforcement shall be by an appropriate action or actions to secure the specific performance of this agreement, or to secure any and all other remedies available at law or in equity in connection with the covenants, agreement, conditions, and obligations contained herein, Venue for any action is in the Circuit Court of Kendall County, Illinois. 17. The failure of the parties to insist upon the strict and prompt performance of the terms,covenants,agreements,and conditions herein contained,or any of them,upon any other party imposed shall not constitute or be construed as a waiver or relinquishment of any party's right thereafter to enforce any such term, covenant, agreement, or condition, but the same shall continue in full force and effect. 18. This agreement supersedes all prior agreement and negotiations between the parties and sets forth all promises, inducements,agreements, conditions,and understanding between and among the parties relative to the subject matter hereof. There are no -5- 10/14/2004 09.23 FAX 630 553 5764 DANIEL J. KRAMER UJ016/024 promises,agreements,conditions,or understanding,either oral or written,express or implied, between or among them, other than are herein set forth. Except the rights and agreements benefiting both Grantor and Grantee hereunder contained in a written document attached hereto and incorporated herein as Exhibit C, entitled Grant of Sanitary Sewer Easement Agreement which has been entered into and executed by Youth Camp Association of District 12 and 13 Polish National Alliances and the United City of Yorkville, as well as Grantee providing for payment of the cost of acquisition of said easements. That Agreement taken together with the subject Grant of Sanitary Sewer Easement Agreement and Plat of Easement attached hereto constitutes the entire agreement between the parties hereto. 19. Except as herein otherwise provided, no subsequent alteration, amendment, change, or addition to this agreement shall be binding upon the parties unless reduced to writing and signed by them or their successor in interest or their assigns. 20, Should any provision of this agreement or application thereof to any party or circumstance be held invalid and such invalidity does not affect other provisions or applications of this agreement which can be given effect without the invalid 'application or provision,then all remaining provisions shall remain in full force and effect. 21. All notices,elections and other communications between the parties hereto shall be in writing and shall be mailed by certified mail, return receipt requested, postage prepaid, or delivered personally,to the parties at the following addresses, or at such other address as the parties may,by notice,designate: If to the Grantee: Yorkville-Bristol Sanitary District P.O. Box 27 Yorkville, IL 60560 If to the Grantor: Youth Camp Association of Districts 12 and 13 Polish National Alliance 6100 N. Cicero Avenue Chicago, IL 60646 -6- 10/14/2004 09:24 FAX 630 553 5764 DANIEL J. KRAMER 0017/024 Notices shall be deemed received on the third business day following deposit in the U.S. Mail, if given by certified mail as aforesaid, and upon receipt, if personally delivered. 22. This agreement,including all the covenants and conditions herein contained,shall be construed as creating a right of way and easement appurtenant to property owned by the Grantors, and shall extend to, be binding upon and inure to the benefit of the heirs,executors,administrators,successors in title,agents and assigns of the Grantor and Grantee respectively. IN WITNESS WHEREOF, the undersigned have executed this agreement the _day of 2004. GRANTOR: Attest: Youth Camp Association of Districts 12 and 13 Polish National Alliance By: President ACKNOWLEDGMENT State of Illinois ) )ss County of ) I, , a Notary Public in and for said County, in the State aforesaid, DO HEREBY CERTIFY that personally known to me to be the same person whose name is subscribed to the foregoing instrument appeared before me this day in person and acknowledged that he signed and delivered said instrument as his own free and voluntary act for the uses and purposes therein set forth. • Given under my hand and notarial seal this day of 2004. Notary Public -7- 10/14/2004 09:24 FAX 630 553 5764 DANIEL J. KRAMER Z018/024 GRANTEE: Yorkville-Bristol Sanitary District By: (SEAL) Attest: ACKNOWLEDGMENT State of Illinois ) )ss County of Kendall ) I, , a notary public in and for said County in the State aforesaid, DO HEREBY CERTIFY THAT , President of YORKVILLE-BRISTOL SANITARY DISTRICT, and , Clerk of YORKVILLE-BRISTOL SANITARY DISTRICT,personally known to me to be the same persons whose names are subscribed to the foregoing instrument as such President and Clerk appeared before me this day in person and acknowledged that they signed and delivered said instrument as their own free and voluntary act as such President and Clerk for the uses and purposes therein set forth, GIVEN under my hand and notarial seal this day of ,2004. Notary Public G:\788\04050-00\EASEMENTS\Y-CAMP-EASEMENT.wpd -8- 10/14/2004 09: 24 FAX 630 553 5764 DANIEL J. KRAMER 0019/024 LIST OF EXHIBITS EXHIBIT A - LEGAL DESCRIPTIONS • • - . TRACT A PARENT TRACT TRACT B' PERPETUAL EASEMENT TRACTS C-1 & C-2 TEMPORARY CONSTRUCTION EASEMENT EXHIBIT B - PLAT TO ACCOMPANY EASEMENT 10/14/2004 09: 24 FAX 630 553 5764 DANIEL J KRAMER Z020/024 TRACT A PARENT TRACT 09 20104 PARCEL 1: THAT PART OF THE NORTHEAST FRACTIONAL QUARTER AND THAT PART OF THE NORTHWEST FRACTIONAL QUARTER(NORTH OF FOX RIVER)OF SECTION 32.TOWNSHIP 37 NORTH,RANGE 7 EAST OF THE THIRD PRINCIPAL MERIDIAN, DESCRIBED AS FOLLOWS: • BEGINNING 20 CHAINS EAST OF THE NORTHWEST CORNER OF THE NORTHWEST FRACTIONAL QUARTER OF SAID SECTION 32 IN TOWNSHIP AND RANGE AFORESAID;THENCE EAST ON THE NORTH LINE OF SAW SECTION, 24.33 CHAINS;THENCE SOUTH 17°15'EAST,4.15 CHAINS;THENCE SOUTH 63°50'EAST,5.86 CHAINS;THENCE SOUTH 2°40'EAST,5.55 CHAINS;THENCE SOUTH 51°40'EAST,6.89 CHAINS;THENCE • SOUTH 4° 15'WEST,8.33 CHAINS TO THE NORTH BANK OF FOX RIVER;THENCE WESTERLY ALONG SAID RIVERBANK TO THE EAST LINE OF THE WEST HALF OF THE NORTHWEST FRACTIONAL QUARTER;THENCE NORTH ON SAID LINE,6.50 CHAINS TO THE POINT OF BEGINNING, (EXCEPT THAT PART SOUTH OF THE CENTERLINE OF RIVER ROAD) IN KENDALL COUNTY, ILLINOIS, PARCEL 2: THAT PART OF THE NORTH HALF OF SECTION 32,TOWNSHIP 37 NORTH, RANGE 7 EAST OF THE THIRD PRINCIPAL MERIDIAN,DESCRIBED AS FOLLOWS; COMMENCING AT AN IRON STAKE ON THE CENTERLINE OF RIVER ROAD WHICH MONUMENTS THE WEST , LINE OF ATRACT OF LAND CONVEYED TO THE STATE OF ILLINOIS BY DEED FROM CLARENCE S.WILLIAMS AND MARY WILLIAMS RECORDED IN BOOK 76 ON PAGE 350;THENCE NORTH 70° 13' 29"WEST ALONG SAID CENTERLINE, 985.57 FEET;THENCE NORTHWESTERLY ALONG SAID CENTERLINE, BEING ALONG A ' TANGENTIAL CURVE TO THE LEFT HAVING A RADIUS OF 1850.0 FEET.AN ARC DISTANCE DF 493.61 FEET; THENCE NORTH 85° 30' 44" WEST ALONG'SAID CENTERLINE, 70.82 FEET FOR A POINT OF BEGINNING; THENCE SOUTH 4° 29' 16" WEST, 409.56 FEET TO THE NORTHERLY BANK OF THE FOX RIVER; THENCE WESTERLY ALONG SAID NORTHERLY BANK TO THE EASTERLY LINE OF MYERS SUBDIVISION, BRISTOL TOWNSHIP, KENDALL COUNTY, ILLINOIS; THENCE NORTHERLY ALONG SAID EASTERLY LINE TO SAID CENTERLINE OF RIVER ROAD;THENCE NORTH 86°35' 30" EAST ALONG SAID CENTERLINE, 761.94 FEET; THENCE NORTH 87' 27' 42" EAST ALONG SAID CENTERLINE, 473.18 FEET;THENCE NORTH 88° 59' 04" EAST ALONG SAID CENTERLINE,278,40 FEET;THENCE EASTERLY ALONG SAID CENTERLINE,BEING ALONG A TANGENTIAL CURVE TO THE RIGHT HAVING A RADIUS OF 2500.00 FEET, AN ARC DISTANCE OF 240.13 FEET; THENCE SOUTH 85° 30' 44" EAST ALONG SAID CENTERLINE, 198.55. FEET TO THE POINT OF BEGINNING.. • EXHIBIT A LEGAL DESCRIPTIONS Page 1 of 5 10/14/2004 09:24 FAX 630 553 5764 DANIEL J KRAMER Z021/024 PARCEL 3: . THAT PART OF SECTION 29,TOWNSHIP 37 NORTH, RANGE 7 EAST, DESCRIBED AS FOLLOWS: COMMENCING B CHAINS NORTH FROM THE SOUTHWEST CORNER OF SAID SECTION 29,RUNNING NORTH ON THE WEST LINE OF SAID SECTION 43.25 CHAINS TO THE SOUTH LINE OFT.SPENCER'S FARM;THENCE EAST ON SAID FARM LINE,31.12 CHAINS;THENCE SOUTH 12°EAST,B CHAINS;THENCE SOUTH 11°WEST, 3.43 CHAINS;THENCE SOUTH 22.112°WEST, 10.23 CHAINS;THENCE SOUTH 62.112°EAST, 1.58 CHAINS TO CENTER OF BLACKBERRY CREEK;THENCE SOUTHERLY ALONG THE CENTER OF BLACKBERRY CREEK TO THE EAST LINE OF THE SOUTHWEST QUARTER OF SAID SECTION 29 AT A POINT 8 CHAINS NORTH OF THE SOUTHEAST CORNER OF SAID SECTION 29;THENCE WEST 40 CHAINS TO POINT OF BEGINNING IN KENDALL COUNTY, ILLINOIS, PARCEL 4: • A PART OF SECTION.29 AND 32, TOWNSHIP 37 NORTH, RANGE 7 EAST OF. THE THIRD PRINCIPAL MERIDIAN, BOUNDED BY A LINE DESCRIBED AS FOLLOWS: BEGINNING AT THE SOUTHEAST CORNER OF THE SOUTHWEST QUARTER OF SECTION 29;THENCE WEST 20 CHAINS;THENCE SOUTH 6 CHAINS TO THE FOX RIVER;THENCE WEST,10.80 CHAINS ALONG THE FOX • RIVER TO A POINT 9 CHAINS EAST OF THE WEST LINE OF SECTION 32;,THENCE NORTH 9.10 CHAINS; THENCE WEST 2.65 CHAINS;THENCE NORTH 3.50 CHAINS;THENCE WEST 6.40 CHAINS;THENCE NORTH 4.50 CHAINS;THENCE EAST 40 CHAINS;THENCE SOUTH 8 CHAINS TO THE POINT OF BEGINNING,ALL IN TOWNSHIP 37 NORTH, RANGE 7 EAST OF THE THIRD PRINCIPAL MERIDIAN(EXCEPT THAT PART OF THE NORTHWEST QUARTER DF SECTION 32 AND PART OF THE SOUTHWEST QUARTER OF SECTION 29, • . • TOWNSHIP 37 NORTH, RANGE 7 EAST OF THE THIRD PRINCIPAL MERIDIAN, DESCRIBED AS FOLLOWS; • BEGINNING AT THE NORTHEAST CORNER OF LOT 3 IN KLIMEK'S SUBDIVISION AFORESAID; THENCE SOUTHEASTERLY ALONG THE EAST LINE OF SAID LOT 3 AND THE EAST LINE OF SAID LOT 3 EXTENDED TO THE FOX RIVER;THENCE WEST ALONG THE FOX RIVER TO ITS INTERSECTION WITH A LINE 9 CHAINS EAST OF AND PARALLEL WITH THE WEST LINE OF SAID SECTION 32; THENCE NORTH ALONG LAST DESCRIBED PARALLEL LINE TO THE POINT OF BEGINNING OF THIS EXCEPTION ALSO EXCEPT THAT PART SOUTH OF THE CENTERLINE OF RIVER ROAD AND ALSO EXCEPT THAT PART NORTH OF THE CENTERLINE OF BLACKBERRY CREEK), IN THE TOWNSHIP OF BRISTOL, KENDALL COUNTY, ILLINOIS. • EXHIBIT A LEGAL DESCRIPTIONS Page 2 of 5 10/14/2004 09 24 FAX 630 553 5764 DANIEL J. KRAMER Z022/024 TRACT B PERPETUAL EASEMENT 09120104 THAT PART OF THE SOUTHWEST QUARTER OF SECTION 29 AND NORTH FRACTIONAL HALF OF SECTION 32 (LYING NORTHERLY OF THE FOX RIVER) IN TOWNSHIP 37 NORTH, RANGE 7 EAST OF THE THIRD PRINCIPAL MERIDIAN, DESCRIBED AS FOLLOWS: • • BEGINNING AT THE NORTHWEST CORNER OF LOT 1 OF KLEMEI( SUBDIVISION, BRISTOL TOWNSHIP, KENDALL COUNTY,ILLINOIS,AS RECORDED APRIL 16, 1979 AS DOCUMENT 79.1831;THENCE NORTH 87° 08'05"EAST ALONG THE NORTH LINE OF SAID SUBDIVISION,422.47 FEET TO A NORTHEAST CORNER OF' SAID SUBDIVISION;THENCE SOUTH 01°41'59"EAST ALONG AN EASTERLY LINE THEREOF, 161.04 FEET; THENCE NORTH 87°08'05"EAST ALONG A NORTHERLY LINE THEREOF,177.73 FEET;THENCE SOUTH 12° 15'17"EAST ALONG AN EASTERLY LINETHEREOF,291.23 FEET;THENCE NORTH 86°18'46"EAST,766.71 FEET; THENCE NORTH 86' 53' 01" EAST. BEING PARALLEL WITH AND 26.FEET NORTHERLY OF THE CENTERLINE OF RIVER ROAD, 473.18 FEET; THENCE'NORTH 88° 07' 13" EAST, 400.60 FEET; THENCE SOUTH B4°55'.09" EAST, 390.95 FEET TO THE BEGINNING OF A NON•TANGENT CURVE TO THE RIGHT, HAVING A RADIUS OF 1870 FEET,SAID CURVE BEING 20 FEET NORTHERLY OF, AND CONCENTRIC WITH, THE CENTERLINE OF RIVER ROAD;THENCE EASTERLY ALONG SAID CURVE FOR AN ARC DISTANCE OF • 454.56 FEET(CHORD 453.44 FEET,BEARING SOUTH 79°07'35" EAST);.THENCE NORTH 17°50'14"EAST, RADIAL TO THE LAST DESCRIBED CURVE,55.00 FEET TO A POINT ON A CURVE CONSTRUCTED 75.00 FEET NORTHERLY OF. AND CONCENTRIC WITH, SAID CENTERLINE; THENCE EASTERLY ALONG SAID CURVE, • HAVING A RADIUS OF 1925.00 FEET FOR 467.93 FEET TO A POINT OF TANGENCY;THENCE NORTH 86°05' 25" WEST, BEING PARALLEL WITH AND 75 FEET NORTHERLY OF SAID CENTERLINE, 269.37 FEET TO A POINT OF CURVATURE;THENCE EASTERLY'ALONG A CURVE TO THE LEFT,HAVING A RADIUS OF 2575.00 FEET,BEING 75 FEET NORTHERLY OF,AND CONCENTRIC.WITH SAID CENTERLINE,247.33 FEETTO A POINT OF TANGENCY;THENCE NORTH 88°24' 23"EAST, BEING PARALLEL WITH AND 75.00 FEET NORTHERLY OF SAID CENTERLINE,279.38 FEET;THENCE SOUTH 86'53'01"WEST,BEING PARALLEL WITH AND 75.00 FEET NORTHERLY OF SAID CENTERLINE,474.74 FEET;THENCE SOUTH 86°00'49"WEST,BEING PARALLEL WITH AND 75,00 FEET NORTHERLY OF SAID CENTERLINE,727.94 FEET TO THE POINT OF INTERSECTION WITH A LINE CONSTRUCTED 45.00 FEET EASTERLY Of,AND PARALLEL WITH,THE EASTERLY LINE OF SAID KLIMEK SUBDIVISION;THENCE NORTH 12° 15'17"WEST.PARALLEL WITH SAID EAST LINE,275.26 FEET TO THE POINT OF INTERSECTION WITH A LINE 30 FEET NORTHERLY OF, AND PARALLEL WITH, A NORTHERLY LINE OF SAID SUBDIVISION;THENCE SOUTH 87°08'05"WEST ALONG SAID PARALLEL LINE, 87.77 FEET TO THE POINT OF INTERSECTION WITH A LINE CONSTRUCTED 30.00 FEET EASTERLY OF,AND PARALLEL WITH, AN EASTERLY LINE OF SAID SUBDIVISION;THENCE NORTH 01°41' 59" WEST ALONG SAID PARALLEL LINE, 161.04 FEET TO THE POINT OF INTERSECTION WITH A LINE CONSTRUCTED 30.00 FEET NORTHERLY OF,AND PARALLEL WITH,THE NORTH LINE OF SAID SUBDIVISION;THENCE SOUTH 87° • 08' 05" WEST ALONG SAID PARALLEL LINE, 452.23 FEET TO THE WEST LINE OF SAID SOUTHWEST QUARTER OF SECTION 29;THENCE SOUTH 01°14' 17"EAST ALONG SAID WEST LINE 30.01 FEET TO THE POINT OF BEGINNING, CONTAINING 3.6496 ACRES,IN KENDALL COUNTY, ILLINOIS. • EXHIBIT A LEGAL DESCRIPTIONS Page 3 of 5 10/14/2004 09:24 FAX 630 553 5764 DANIEL J. KRAMER U1023/024 TRACT C-1 TEMPORARY CONSTRUCTION EASEMENT 09120104 • THAT PART OF THE SOUTHWEST QUARTER DF SECTION 29AND THE NORTH FRACTIONAL HALF OF SECTION 32(LYING NORTHERLY OF THE FOX RIVER),TOWNSHIP 37 NORTH,RANGE 7 EAST OF THE THIRD PRINCIPAL MERIDIAN, DESCRIBED AS FOLLOWS: . BEGINNING AT THE POINT OF INTERSECTION OF THE WEST LINE OF SAID SOUTHWEST QUARTER WITH ALINE CONSTRUCTED 30 FEET NORTHERLY OF, AND PARALLEL WITH, THE NORTH LINE OF KLEMEK SUBDIVISION AS RECORDED APRIL 16, 1979 AS DOCUMENT 79.1831 IN KENDALL COUNTY, ILLINOIS; THENCE NORTH 87° 08' 05' EAST ALONG SAID PARALLEL LINE, 452.23 FEET TO THE POINT OF INTERSECTION WITH A LINE CONSTRUCTED 30.00 FEET EASTERLY OF, AND PARALLEL WITH, AN , EASTERLY LINE OF SAID SUBDIVISION;THENCE SOUTH 01°41' 59' EAST ALONG SAID PARALLEL LINE. 161.04 FEET TO THE POINT OF INTERSECTION WITH A LINE CONSTRUCTED 30.00 FEET NORTHERLY OF, AND PARALLEL WITH,A NORTHERLY LINE OF SAID SUBDIVISION;THENCE NORTH B7°08'05"EAST ALONG SAID PARALLEL LINE; 187.77 FEET TO THE POINT OF INTERSECTION WITH A LINE CONSTRUCTED 45.00 - FEET EASTERLY OF,AND PARALLEL WITH,THE EAST LINE OF SAID SUBDIVISION;THENCE SOUTH 12°15' 17" EAST ALONG SAID PARALLEL LINE, 275.26 FEET TO THE POINT OF INTERSECTION WITH A LINE CONSTRUCTED 75.00 FEET NORTHERLY OF, AND PARALLEL WITH, THE CENTERLINE OF RIVER ROAD;. THENCE NORTH 86° 00' 49' EAST ALONG SAID PARALLEL LINE, 727.94 FEET TO THE POINT OF INTERSECTION WITH A,LINE CONSTRUCTED 75.00 FEET NORTHERLY OF, AND PARALLEL WITH, THE CENTERLINE OF RIVER ROAD;THENCE NORTH 86°53'01"EAST ALONG SAID PARALLEL LINE,474.74 FEET TO THE POINT OF INTERSECTION WITH A LINE CONSTRUCTED 75,0 FEET NORTHERLY OF,AND PARALLEL WITH,THE CENTERLINE OF RIVER ROAD;THENCE SOUTH 8B°24'23"EAST ALONG SAID PARALLEL LINE, 279.38 FEET TO A POINT OF CURVATURE;THENCE EASTERLY ALONG A CURVE TO THE RIGHT,HAVING A RADIUS OF 2575.00 FEET, BEING 75.00 FEET NORTHERLY OF AND CONCENTRIC WITH THE CENTERLINE OF RIVER ROAD, 247.33 FEET TO A POINT OF TANGENCY AND THE POINT OF INTERSECTION WITH A LINE CONSTRUCTED 75.00 FEET NORTHERLY OF, AND PARALLEL WITH,THE CENTERLINE OF RIVER ROAD; THENCE SOUTH 86°05'25"EAST ALONG SAID PARALLEL LINE,269.37 FEET TO A POINT OF CURVATURE; THENCE EASTERLY ALONG A CURVETO THE RIGHT,HAVING A RADIUS OF 1925.00 FEET,BEING 75.00 FEET NORTHERLY OF, AND CONCENTRIC WITH,THE CENTERLINE OF RIVER ROAD FOR 467.93 FEET;THENCE NORTH 40° DO' 01" WEST, 134.43 FEET TO THE NON-TANGENT BEGINNING OF A CURVE TO THE LEFT, HAVING A RADIUS OF 20,000-00 FEET AND 150.00 FEET NORTHERLY OF AND CONCENTRIC WITH THE CENTERLINE OF RIVER ROAD;THENCE EASTERLY ALONG SAID CURVE,372.01 FEET(CHORD 371.47 FEET BEARING NORTH 80°45'42" WEST)TO A POINT OF TANGENCY AT THE POINT OF INTERSECTION WITH A LINE CONSTRUCTED 150.00 FEET NORTHERLY OF, AND PARALLEL WITH, THE CENTERLINE OF RIVER ROAD; THENCE NORTH 86° 05' 25" WEST ALONG SAID PARALLEL LINE, 269.37 FEET TO A POINT OF CURVATURE: THENCE WESTERLY ALONG A CURVE TO THE LEFT, HAVING A RADIUS OF 2650.00 FEET, BEING 150.0 FEET NORTHERLY OF AND CONCENTRIC WITH THE CENTERLINE OF RIVER ROAD FOR 254.53 FEET TO A POINT OF TANGENCY AT THE POINT OF INTERSECTION WITH A LINE CONSTRUCTED 150.00 FEET NORTHERLY OF,AND PARALLEL WITH,THE CENTERLINE OF RIVER ROAD;THENCE NORTH 88°24'23" WEST ALONG SAID PARALLEL LINE, 280.39 FEET TO THE POINT OF INTERSECTION WITH A LINE CONSTRUCTED 150.00 FEET NORTHERLY OF, AND PARALLEL WITH, THE CENTERLINE FO RIVER ROAD; EXHIBIT A LEGAL DESCRIPTIONS Page 4 of 5 10/14/2004 09:25 FAX 630 553 5764 DANIEL J. KRAMER Z024/024 THENCE SOUTH 86° 53' 01" WEST ALONG SAID PARALLEL LINE, 473.31 FEET TO THE POINT OF INTERSECTION WITH A LINE CONSTRUCTED 150.00 FEET NORTHERLY OF, AND PARALLEL WITH, THE CENTERLINE OF RIVER ROAD;THENCE SOUTH 86°00'49"WEST ALONG SAW PARALLEL LINE,663.61 FEET TO THE POINT OF INTERSECTION WITH A LINE CONSTRUCTED 120.00 FEET EASTERLY OF,AND PARALLEL WITH,THE EAST LINE OF KLIMEK SU BDIVISION;THENCE NORTH 12°15'17"WEST ALONG SAID PARALLEL LINE,273.99 FEETTO THE POINT OF INTERSECTION WITH A LINE CONSTRUCTED 105.00 FEET NORTHERLY OF,AND PARALLEL WITH,A NORTHERLY LINE OF SAID KLEMEK SUBDIVISION;THENCE SOUTH 87°08'05" WEST ALONG SAID PARALLEL LINE, 174.84 FEET TO THE POINT OF INTERSECTION WITH A LINE ' CONSTRUCTED 105.00 FEET EASTERLY OF, AND PARALLEL WITH,AN EASTERLY LINE OF SAID KLEMEK SUBDIVISION;THENCE NORTH 01°41'59"WEST ALONG SAID PARALLEL LINE, 161,04 FEET TO THE POINT OF INTERSECTION WITH A LINE CONSTRUCTED 105.0 FEET NORTHERLY OF THE NORTH LINE OF SAID KLEMEK SUBDIVISION;THENCE SOUTH 87°08'05".WEST ALONG SAID PARALLEL LINE,501.64 FEET TO THE POINT OF INTERSECTION WITH A LINE CONSTRUCTED 25.00 FEET EASTERLY OF, AND PARALLEL • WITH,THE WEST LINE OF SAID SOUTHWEST QUARTER OF SECTION 29;THENCE NORTH 01°14'17"WEST ALONG SAID PARALLEL LINE,1819.34 FEET TO THE POINT OF INTERSECTION WITH A LINE DRAWN SOUTH 88° 45' 41' WEST FROM A POINT ON SAID WEST LINE LOCATED 2148.14 FEET NORTHERLY OF THE SOUTHWEST CORNER OF SAID SOUTHWEST QUARTER OF SECTION 29(AS MEASURED ALONG SAID WEST LINE);THENCE SOUTH 88°45' 41" WEST, 25.00 FEET TO SAID WEST LINE;THENCE SOUTH 01° 14'.17" ' . EAST ALONG SAID WEST LINE, 1895.08 FEET TO THE POINT OF BEGINNING CONTAINING 7,0656 ACRES IN KENDALL COUNTY, ILLINOIS. . TRACT C-2 . TEMPORARY CONSTRUCTION EASEMENT 09)20)04 THAT PART OF THE WEST HALF OF SECTION 29,TOWNSHIP 37 NORTH. RANGE 7 EAST OF THE THIRD , PRINCIPAL MERIDIAN, DESCRIBED AS FOLLOWS: BEGINNING AT A POINT ON THE WEST LINE OF SAID WEST HALF OF SECTION AT A POINT LOCATED 2148.14 FEET.NORTHERLY OF THE SOUTHWEST CORNER OF SAID WEST HALF OF SECTION 29 (AS . MEASURED ALONG SAID WEST LINE);THENCE NORTH 01°14'17"WEST ALONG SAID WEST LINE,,1241.43 FEET TO THE FORMER SOUTH LINE OFT.SPENCER'S FARM;THENCE NORTH 88°30'06"EAST,25.00 FEET TO THE POINT OF INTERSECTION WITH A LINE CONSTRUCTED 25.00 FEET WESTERLY OF,AND PARALLEL WITH, SAID WEST LINE;THENCE SOUTH 01° 14' 17" EAST ALONG SAID PARALLEL LINE, 1241.55 FEET; THENCE SOUTH 88°45' 55"WEST TO THE POINT OF BEGINNING,CONTAINING 0.7125 ACRES IN KENDALL COUNTY, ILLINOIS. • EXHIBIT A LEGAL DESCRIPTIONS Page 5 of 5 e.,,,:,, „:., v ! , `yak_ rim ____ • eo United City of Yorkville --, County Seat of Kendall County EST. 1936 800 Gams Farm Rodd ,� N Yorkville,Illinois 60560 p ! R '. p' Phone:630.553-4350 11 ..`w''' 4Z Fax:630.553-7575 4L-E Nov October 13, 2004 Liz D'Anna,Deputy Clerk United City of Yorkville 800 Game Farm Rd. Yorkville, IL 60560 VIA FAX: 553-7575 Re: Conover family Dear Liz: Please be advised that the following documents are for the acquisition of the Conover family Easements. Please place them on the October 26, 2004 City Council agenda. Also, I have enclosed a copy of page 2 from the Grant of Sanitary Sewer Easement Agreement with an amount circled. This represents the amount we will need for this acquisition. Should you have any questions, please feel free to contact me. Very yours, /11____________" Daniel J. Kr. ,' Attorney at Law DJK/1gc End. ZZ0/Z000 83NV6A F 13INVO U3L5 ESS O69 XVJ SZ 60 G00Z/bl/0l NOW,THEREFORE, for and in consideration of ten and 00/00 dollars ($10.00) in hand paid, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged,the parties agree as follows: 1. That the foregoing recitals and exhibits are incorporated as if fully set forth herein. 2. In consideration for execution of said Grant of Easement the granting of the permanent easement and temporary construction easement as contained in the written Easement to which this document is appended, the . Y agrees o pay GRANTOR the sum of one and 00/00 dollars ($1.00)per square f,,ot for the 152,733 square feet for the permanent easement acqui ' '. . 3. The GRANTORS shall be - • • • connect the existing lots and houses located on Conover Lane in Bristol Township, Kendall County, Illinois, not to exceed eight(8) hook ups upon execution of this Agreement. In the event GRANTORS request hook up to the CITY sanitary sewer system, the CITY agrees to advance to the GRANTEE on behalf of the GRANTORS,all fees due the GRANTEE for the annexation, infrastructure, and hook up fees owed to the GRANTEE. The GRANTEE agrees that if the CITY advances those fees it will be at the rate charged at the date of execution of this Agreement. 4. The GRANTEE and GRANTORS shall indemnify and hold CITY harmless and defend them, and each of them, from and against any and all claims, actions, damages, liability, losses, expenses and liens, including (but not limited to) reasonable attorneys and other professional fees, arising out of any occurrence causing injury or damage to any person(s)or property, whomsoever and 2 ZZo/coo[A83IVD r 13INV0 179LS 699 O69 XV3 SZ 60 GOOZ/Gl/ol �`4 .0 circ a 90 United City of Yorkville 1 � , `` County Seal of Kendall County EST,/ . ,::,wog HOS B00 Game Farm Road rm. t.;,, Q Yorkville,Illinois 60560 0�cu,►?r'',10 Q Phone:630.553-4350 9 j?'ts ♦r Fax:63.0-553-7575 kkIE v October 13,2004 Gail Fisher 501 Conover Ln. Yorkville,IL 60560 Re: Conover family Dear Carol: Enclosed please find four(4) of the following documents; 1) Grant of Sanitary Sewer Easement Agreement 2) Grant of Sanitary Sewer Easement to the Yorkville-Bristol Sanitary District from Gary L. Conover, Delores C. Lies, Gail C. Fisher, and Diane 3. Conover Please be advised that I did forward copies of these documents to Attorney Hem for his review. If they are acceptable with you, I would ask that you and your other family members sign all eight(8)documents and return all eight(8) originals to my office for counter-signature by the Sanitary District and the City. Please be advised that I will get a check from the City right away. Thank you for your cooperation in this matter. Should you have any questions,please feel free to contact me. Very truly yours, Daniel J. Kramer Attorney at Law D.TK/lgc Encl. Cc United City of Yorkville No/v000 83WVJI f 13INV0 09ZS ESS O€5 XV3 9Z 60 VOOZ/tl/Ol Revised October 13, 2004 STATE OF ILLINOIS ) )ss COUNTY OF KENDALL ) GRANT OF SANITARY SEWER EASEMENT AGREEMENT THIS AGREEMENT is entered into this day of , 2004 by and between GARY L. CONOVER, DELORES C. LIES, GAIL C. FISHER, and DIANE J. CONOVER, County of Kendall, State of Illinois (hereinafter collectively referred to as the "GRANTORS"),YORKVILLE-BRISTOL SANITARY DISTRICT, a body corporate and politic, of Bristol Township, County of Kendall, State of Illinois (hereinafter referred to as the "GRANTEE") and THE UNITED CITY OF YORKVILLE, an Illinois Municipal Corporation (hereinafter referred to as the"CITY") WITNESSETH: WHEREAS, GRANTORS and GRANTEE have negotiated a Grant of Easement a copy of which is attached hereto and incorporated herein by reference as Exhibit "A" (hereinafter referred to as the"SUBJECT PROPERTY"); and WHEREAS, the CITY, GRANTORS and GRANTEE have agreed to assume certain obligations and responsibilities in relation to this grant of easement, which are detailed herein and in the attached Exhibit "A". 1 _ _ hOJC 4CC APQ VW4 97.AO b007/bL/ol NOW,THEREFORE, for and in consideration of ten and 00/00 dollars ($10.00)in hand paid, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties agree as follows: 1. That the foregoing recitals and exhibits are incorporated as if fully set forth herein. 2. In consideration for execution of said Grant of Easement the granting of the permanent easement and temporary construction easement as contained in the written Grant of Easement to which this document is appended, the CITY agrees to pay GRANTOR the sum of one and 00/00 dollars ($1.00) per square foot for the 152,733 square feet for the permanent easement acquisition. 3. The GRANTORS shall be entitled to connect the existing lots and houses located on Conover Lane in Bristol Township,Kendall County, Illinois, not to exceed eight(8)hook ups upon execution of this Agreement, In the event GRANTORS request hook up to the CITY sanitary sewer system,the CITY agrees to advance to the GRANTEE on behalf of the GRANTORS, all fees due the GRANTEE for the annexation, infrastructure, and hook up fees owed to the GRANTEE, The GRANTEE agrees that if the CITY advances those fees it will be at the rate charged at the date of execution of this Agreement. 4. The GRANTEE and GRANTORS shall indemnify and hold CITY harmless and defend them, and each of them, from and against any and all claims, actions, damages, liability, losses, expenses and liens, including (but not limited to) reasonable attorneys and other professional fees, arising out of any occurrence causing injury or damage to any person(s) or property, whomsoever and 2 - Tuun 4,a i c ccc nco VW J 97 PC) bnn7./bL/OL wheresoever, and resulting from or caused by any acts or admissions of grantees, their employees, agents, licensees, contractors, successors and assigns in exercising any of the rights and privileges granted herein. GRANTORS: GARY L. CONOVER DELORES C. LIES GAIL C. FISHER DIANE J. CONOVER Date: 3 --.,“, -„ , me ADO vu.1 a7'pn brIn2/hi /nl CITY; THE UNITED CITY OF YORKVILLE BY: Attest: Date: 4 �T. hair. OGG nca 1/474 97.'Rfl bao•/bl/OL GRANTEE: YORKVILLE-BRISTOL SANITARY DISTRICT BY: Attest: Date: Prepared by and Return to: Law Offices of Daniel J. Kramer 1107A S, Bridge St. Yorkville, IL 60560 (630) 553-9500 5 --- •-- .... ,- ..nr .,nn vuI o7'en hnn7/hi /(11 GRANT OF SANITARY SEWER EASEMENT TO THE YORKVILLE-BRISTOL SANITARY DISTRICT FROM GARY L. CONOVER, DELORES C. LIES, GAIL C. FISHER, AND DIANE J. CONOVER • DOCUMENT PREPARED BY: Wafter E.Deuchler Associates, Inc. 230 Woodlawn Avenue Aurora, IL 60506 RETURN RECORDED DOCUMENT TO: Law Offices of Dallas C. Ingemunson, P C P.O. Box 578, 226 S. Bridge Street Yorkville, IL 60560 7711/ninl3i NIwvHN •r 13INV0 V9L9 699 069 XV3 9Z 60 VOOZ/U1/01 GRANT OF EASEMENT TO THE YORKVILLE-BRISTOL SANITARY DISTRICT PLAT OF EASEMENT TO ACCOMPANY GRANT OF EASEMENT AS PREPARED BY WALTER E. DEUCHLER ASSOCIATES, INC. AND ATTACHED HEREWITH AS EXHIBIT A: THE GRANTORS,Gary L.Conover,Delores C.Lies,Gail C.Fisher and Diane J.Conover, each to an undivided one fourth interest, County of Kendall, State of Illinois, for and in consideration of the sum of Ten Dollars and other good and valuable consideration,in hand paid, receipt whereof is hereby acknowledged, do hereby grant and convey to Grantee, YORKVILLE- BRISTOL SANITARY DISTRICT, a body corporate and politic, of Bristol Township, Kendall County,Illinois,an exclusive easement to construct,operate,maintain,inspect,remove,replace and reconstruct sanitary sewer pipeline, together with such equipment and appurtenances as may be necessary or convenient in connection with the property functioning of such sewer pipeline, over, along,upon, across and under the strip of real estate legally described on Exhibit A attached hereto and made a part hereof as TRACT B. Further, the Grantors grant to Grantee the right of ingress and egress to and from the easement for all purposes incidental to the Grantee's exercise of the easement rights herein granted, Finally, Grantors grants to Grantee a temporary construction easement over, along, upon, across and under the tract of real estate legally described on Exhibit A attached hereto and made a part hereof as TRACT C. The Grantor makes the grant of the aforesaid rights and easements to the Grantee as and from the date hereof subject to the following terms and conditions: 1. The Grantee intends to construct improvements within the easement tracts to serve the Grantor's lands and other lands with sanitary sewer. The lands that shall have the benefit of the sanitary sewer easement(the so-called dominant estate)shall be all real property owned or served by the Grantee, including, but not necessarily limited to: A part of the Southeast Quarter of Section 29, Township 37 North, Range 7 East of the Third Principal Meridian, and a part of the Northeast Quarter of Section 32, Township and Range aforesaid, commencing at the center of the south line of Block 18 in the original Town of Bristol; thence southerly along the extension of the centerline of said Block 18, 66.00 feet to the southerly line of Main Street; thence westerly along the southerly line of Main Street, and along said line extended westerly, 221.10 feet to a point, said point being the point of beginning in the description of the property described in a deed from the State of Illinois,Department of Conservation, to the Yorkville-Bristol Sanitary District, dated January 26, 1956 and recorded in Deed Record Book, 114, page 436 of the records of the Recorder of Kendall County, Illinois; thence North 44° 00' West, 153.12 feet; thence North 51° 00' West, 127.38 feet; thence North 53° 00' West, 177.54 feet; thence North 62° 00' West, 80.52 feet; thence North 66.00 feet; thence North 74° 30' West, 180.18 feet; thence North 69° 15' West, 252.12 feet; thence North 66° 00' West, 495.00 feet; 4- 77n/II 1-77n/II Ara NaWb'NN 'r 13INVO O9ZS cc9 OE9 XV3 9Z :60 1700Z/bl/OL thence South 16° 33' East, 106.65 feet to the point of beginning from said point of beginning; thence South 16°33' East, 170.20 feet; thence South 47° 15'East, 363.09 feet; thence North 64° 30' East, 328.68 feet; thence North 66°20' West, 667.93 feet to the point of beginning. 2. Grantee shall install the sewer pipeline and all appurtenances and facilities in the easement tracts at a depth not less than three (3) feet, Depth of sanitary manhole covers will vary depending on locations. In the course of installing the pipeline the Grantee shall undertake topsoil replacement procedures as follows: The actual depth of the topsoil will first be stripped from the area to be excavated for the sewer pipeline. All subsoil material which is removed from the trench will be placed in a second stockpile that is separate fro the topsoil stockpile. In backfilling the trench, the stockpiled subsoil material will be placed back into the trench first, and the topsoil replaced next. The topsoil must be replaced within the trench so that after settling occurs, the topsoil's original depth and contour(with an allowance for settling) will be achieved. In no instance will the topsoil materials be used for any other purpose. 3. If Grantor's underground drainage tile is damaged by the sewer pipeline installation, Grantee will repair the damaged tile line in a manner that assures the tile line's proper operation at the point of repair. 4. Grantee shall remove all construction related debris and material which is not an • integral part of the sewer pipeline, including, without limitation, all litter generated by the construction crew. Following construction, Grantee shall restore the right of way to its pre-construction elevation and contour as soon as practical should uneven settling or surface drainage problems develop. Grantee shall cure all substantial ruts left after the pipeline construction. 5. Grantee shall be liable to Grantors for a period of 3 years for any crop losses as a result of construction of the sewer pipeline at $400.00 per acre/per year. Grantee shall also be liable to compensate for any crop losses by the Grantee's need to go upon the easement tracts to do maintenance, repair or replacement of the sewer improvements once such improvements are installed at the same rate of$400.00 per acre. Grantee shall have the right to go upon the easement tracts from time to time to cut,trim or remove any trees,shrubs, or other plants growing within the easement tracts when Grantee reasonably believes that such trees or shrubs or other plants do interfere with the purposes of the easement. -2- uawkuv 'r lqI N+dn VSLS ESS 0E9 XV9 9Z 60 b003/Vl/Ol 6. The easement hereby granted shall be an exclusive perpetual easement. The Grantor shall have the right fully to use and enjoy the said premises except as the same may be necessary, convenient or incidental to the purposes herein granted to the Grantee and except as otherwise specifically provided as follows: a) Grantor reserves the right to construct roads, streets, sidewalks and utilities across the easement tracts at right angles, but Grantors must notify Grantee, in writing,at least thirty(30)days in advance,of any such construction. Said advance written notice shall include engineering plans for such construction. Grantee reserves the right to review said engineering plans and request any modifications to them that is in accordance with the then current, industry acceptable, engineering standards necessary to protect the integrity of the sewer pipeline facilities. Grantee's review of said engineering plans shall be completed in a timely manner and Grantee's approval for such construction shall not be unreasonably withheld. b) Grantor shall not materially alter the grade of the easement tracts without the prior, express written consent of the Grantee. c) Grantor shall not excavate, drill, install and erect, or permit to be excavated, drilled, installed or erected on, over, under or across the said easement tracts any pit, well, foundation, or other similar permanent structure without Grantee's prior, express written consent. d) Grantor reserves the right to dedicate public right of way to any governmental governing entity across the easement tract, subject to the easement rights hereby granted. Grantee's consent shall not be required for the dedication of Grantor's land for said public right-of-way purposes. e) Grantor reserves the right to construct a normally dry storm water retention facility over the easement tracts, provided, however, that the following restrictions shall apply: 1, No regrading of said easement areas to a slope in excess of 6%shall be permitted without prior approval by the Grantee.. 2. The rim elevations of all sanitary sewer manholes within the retention area shall be adjusted to be a minimum of 1 foot above the retention facility design high water elevation. 3, The design of all such retention facilities shall be subject to the review and approval of the Grantee. -3- __ 3-__ ,� “ntduu, r 11Tuun ho1C CCC f1pq ei4 17An b(1f7JbL/OL 4. The easement rights hereby granted shall not preclude the granting of easement rights to parties responsible for the operation and maintenance of said storm water retention facilities, however, such parties shall be bound by restrictions contained herein. f) The Grantors may allow easements for other utilities purposes to cross the easement tracts hereby granted, provided, however, that each other utility easement may cross only at a right angles and no electrical transformers, nor switching equipment, nor junction boxes, nor other electrical system appurtenances shall be allowed within the easement tracts in any case. 7. The Grantee agrees that upon obtaining all necessary easements and government agencies permits that it will immediately advertise for bids, award the contract to start construction, and complete the installation of the sanitary sewer in a timely fashion. 8. Grantee shall indemnify and hold Grantors and Grantor's successors and assigns harmless from and against all claims, injuries, suits, damages, costs, losses, and reasonable expenses resulting from or arising out of the laying, maintenance, removal, repairs, use, or existence of the sewer pipeline, including damage to such pipeline or any of its appurtenances and the leaking of its contents,except where the claims,injuries,suits,damages,costs,losses,and expenses arise out of the negligence or intentional acts of the Grantor and Grantor's agents, successors or assigns. The area so damaged shall be certified to Grantee within thirty(30) days of the removal of the crop, and Grantee shall reimburse Grantor for said crop damage within thirty (30) days of the receipt of said certification. Grantee agrees to repair any cut, crushed, or otherwise disturbed farm tile lines encountered during the construction process. Grantee further agrees to restore the surface to a condition that will permit Grantors to continue farming operations thereon, or if the subject real property were developed,to the use of the surface rights to said property for parking lot, dry detention, or landscape and set back areas. 9. The grant of easement is made and executed by the Grantor subject to any and all easements and covenants, conditions and restrictions of record. 10. The temporary construction easement hereby granted shall be for the purpose of temporary construction activity that the Grantee deems necessary or desirable for the proper installation of the sewer line improvements. The temporary construction easement shall terminate automatically on the date when the Grantee makes final acceptance and approval of the construction of the permanent improvements. Upon termination Grantee will return the lands affected by the temporary construction easement in a condition as nearly as is possible and practical to the condition that a- u�WW4' r 1aTuxn b91G Egg 0E9 XVd LZ 60 bOOZ/bl/OL existed just prior to the commencement of construction. 11. Grantee represents that it has determined that its sewer line facilities,based on 8 P.E. per acre, do have sufficient capacity to serve adequately the needs of Grantors' real estate tracts should such tracts eventually be developed for either commercial or residential purposes. 12. Until such time as Grantor or Grantor's successors or assigns shall seek to attach service mains to the sewer pipeline in order to service Grantor's real estate tracts, Grantee shall have no right to obtain from Grantor the payment of money or any other form of consideration as and for a connection fee or otherwise. Grantee shall not levy a special assessment against Grantors on account of the installation of the sewer line improvements on Grantor's real estate. No provision herein shall be regarded as Grantee's waiver of Grantee's right to collect said sanitary sewer service area fees as required under Grantee's ordinances from time to time. Grantee's fees charged to builders and users within the Grantor's property as set forth in this document shall be at a rate no higher than those current rates charged to other builders and users within the same sanitary sewer service area. 13. The laws of the State of Illinois shall govern the validity, performance and enforcement of this agreement. Enforcement shall be by an appropriate action or actions to secure the specific performance of this agreement, or to secure any and all other remedies available at law or in equity in connection with the covenants, agreement, conditions, and obligations contained herein. Venue for any action is in the Circuit Court of Kendall County, Illinois. 14. The failure of the parties to insist upon the strict and prompt performance of the terms,covenants,agreements,and conditions herein contained,or any of them,upon any other party imposed shall not constitute or be construed as a waiver or relinquishment of any party's right thereafter to enforce any such term, covenant, agreement, or condition,but the same shall continue in full force and effect. 15. This agreement supersedes all prior agreement and negotiations between the parties and sets forth all promises,inducements, agreements,conditions, and understanding between and among the parties relative to the subject matter hereof. There are no promises,agreements,conditions,or understanding,either oral or written,express or implied, between or among them, other than are herein set forth. Except the rights and agreements benefiting both Grantor and Grantee hereunder contained in a written document attached hereto and incorporated herein as Exhibit C, entitled Grant of Sanitary Sewer Easement Agreement which has been entered into and executed by Gary L. Conover, Delores C. Lies, Gail C. Fisher, and Diane J. Conover and the United City of Yorkville, as well as Grantee providing for payment of the cost of -5- 77A /!`I AMII s 1IJW.1v 'r 11TNxn b9ic ESS 069 XVd LZ 60 VO0E/UL/OL acquisition of said easements. That Agreement taken together with the subject Grant of Sanitary Sewer Easement Agreement and Plat of Easement attached hereto constitutes the entire agreement between the parties hereto. 16. Except as herein otherwise provided,no subsequent alteration, amendment, change, or addition to this agreement shall be binding upon the parties unless reduced to writing and signed by them or their successor in interest or their assigns. 17. Should any provision of this agreement or application thereof to any party or circumstance be held invalid and such invalidity does not affect other provisions or applications of this agreement which can be given effect without the invalid application or provision,then all remaining provisions shall remain in full force and effect. 18. All notices, elections and other communications between the parties hereto shall be in writing and shall be mailed by certified mail, return receipt requested, postage prepaid, or delivered personally, to the parties at the following addresses, or at such other address as the parties may, by notice, designate: If to the Grantee: Yorkville-Bristol Sanitary District P.O. Box 27 Yorkville, IL 60560 If to the Grantors: • Attorney Ronald M. Hem Downers Place Executive Center 1961 W. Downer Place Aurora, IL 60560-4384 Notices shall be deemed received on the third business day following deposit in the U.S. Mail, if given by certified mail as aforesaid, and upon receipt, if personally delivered. 19. This agreement,including all the covenants and conditions herein contained,shall be construed as creating a right of way and easement appurtenant to property owned by the Grantors, and shall extend to, be binding upon and inure to the benefit of the -6- HawVH`A r 11TNVn DSL ESS 0Es XVd LZ 60 GOOZ/VL/Ol heirs, executors,administrators,successors in title, agents and assigns of the Grantor and Grantee respectively. IN WITNESS WHEREOF, the undersigned have executed this agreement the day of 2004, GRANTORS: Gary L. Conover Delores C. Lies Gail C. Fisher Diane J. Conover ACKNOWLEDGMENT State of Illinois ) )ss County of ) I, , a Notary Public in and for said County, in the State aforesaid, DO HEREBY CERTIFY that personally known to me to be the same persons whose names are subscribed to the foregoing instrument appeared before me this day in person and acknowledged that they signed and delivered said instrument as their own free and voluntary act for the uses and purposes therein set forth. Given under my hand and notarial seal this day of , 2004. Notary Public -7- 1q41‘4}-n1 'r 1-Tion 09LS 699 069 XVJ LZ 60 0002/GL/OG GRANTEE: Yorkville-Bristol Sanitary District By: (SEAL) Attest: ACKNOWLEDGMENT • State of Illinois ) )ss County of Kendall ) I, , a notary public in and for said County in the State aforesaid, DO HEREBY CERTIFY THAT , President of YORKVILLE-BRISTOL SANITARY DISTRICT, and , Clerk of YORKVILLE-BRISTOL SANITARY DISTRICT,personally known to me to be the same persons whose names are subscribed to the foregoing instrument as such President and Clerk appeared before me this day in person and acknowledged that they signed and delivered said instrument as their own free and voluntary act as such President and Clerk for the uses and purposes therein set forth. GIVEN under my hand and notarial seal this day of ,2004. Notary Public G:\788\04050-00\EASEMEN S\2-CONOVER-EASEMENT.wpd -8- uTwwrr 71T'Jun b91G EGG OE9 XV LZ 60 V00Z/Vl/0l • PLAT TO ACCOMPANY EASEMENT /'`\ ROB ROY CREEK INTERCEPTOR 1 © i SCALE: 1"=1000' 79.20 ' JO 29 • US ROure NO. Jo---_....=_:_z --._ __ -.0r--30. PERPETUAL EASEMENT 1I II (TRACT 8) � ' 1 \' _ I►- 3 TEMPORARY CONSTR. EASEMENT • W 1� ( C) 4 . • W I, C:C II , kl '01•?' • P pR � C� P') 1, i L.'‘‘'' 1 , I J . ,k ill , in. 'LIti I. J0.19 (E(C Priav) I ,t)) 11 �iIV ? O h � • i!i LMIEK SUB rone 79-18J1 454' ; j 401.95 __ _:5, 1./ORrN F1✓£R RpAO j 'N 00'SJ'£ ?JjClsBY � • '''^ y -Ye. V.":",f7,„ •6}26, 6 N' . � EXHIBIT A WALTER E. DEUCHLER ASSOCIATES, INC, SHEET Consulting Engineers - Aurora, Illinois Df 4 - REviSi0N5 — CAD DWG: \YV\0a0S0\CONOVER.DWC PLAT TO ACCOMPANY EASEMENT DESIGNED DHS APPR0vE0 OHS BOOK 955 JOB NUMBER R06 ROY CREEK INTERCEPTING SEWER DRAWN OHS f DATE 09/26/04 +SCALE 1'=1000' Tae 04050 DD CONOVER PROPERTY .i,.„ tioIr cr.c nco 1014 17'Rn bnn7./bt/0[ TRACT A 09/27/04 THAT PART OF THE EAST HALF OF THE EAST HALF OF SECTION 30 LYING SOUTHERLY OF THE SOUTHERLY LINE OF U.S. ROUTE NO. 34 IN TOWNSHIP 37 NORTH, RANGE 7 EAST OF THE THIRD PRINCIPAL MERIDIAN, AND PART OF THE EAST HALF OF THE NORTHEAST FRACTIONAL QUARTER(NORTH OF THE FOX RIVER)OF SECTION 31,SAID TOWNSHIP AND RANGE, LYING NORTHERLY OF THE CENTERLINE OF RIVER ROAD,(EXCEPTING THEREFROM ANY PART OF SAID SECTIONS 30 AND 31 FALLING WITHIN TILE FOLLOWING DESCRIBED PROPERTY: COMMENCING AT THE NORTHEAST CORNER OF SAID SECTION 31; THENCE SOUTH ALONG THE EAST LINE OF SAID SECTION 31, 277.6 FEET TO THE CENTERLINE OF NORTH RIVER ROAD;THENCE SOUTH 86°06' 00" WEST ALONG SAID CENTERLINE, 746.6 FEET; THENCE SOUTH 84°36' 00" WEST ALONG SAID CENTERLINE, 292.35 FEET FOR THE POINT OF BEGINNING; THENCE NORTH 00° 53' 00" EAST, 403.95 FEET; THENCE NORTH 87°12' 00'WEST,295.1 FEET TO THE WEST LINE OF THE EAST HALF OF THE SOUTHEAST QUARTER OF SAID SECTION 30; THENCE SOUTH 00° 53' 00" WEST ALONG SAID WEST LINE AND THE WEST LINE OF THE EAST HALF OF THE NORTHEAST QUARTER OF SECTION 31, 454 FEET TO SAID CENTERLINE OF NORTH RIVER ROAD; THENCE NORTH 82° 46' 00" EAST ALONG SAID CENTERLINE, 202.65 FEET; THENCE NORTH 84° 23' 00" EAST ALONG SAID CENTERLINE, 93.7 FEET TO THE POINT OF BEGINNING), IN THE TOWNSHIP OF BRISTOL, KENDALL COUNTY, ILLINOIS. TRACT B PERPETUAL EASEMENT 09/27/04 THE EASTERLY 30 FEET OF THE FOLLOWING DESCRIBED LANDS: THAT PART OF THE EAST HALF OF THE EAST HALF OF SECTION 30 LYING SOUTHERLY OF THE SOUTHERLY LINE OF U.S. ROUTE NO. 34 IN TOWNSHIP 37 NORTH, RANGE 7 EAST OF THE THIRD PRINCIPAL MERIDIAN, AND PART OF THE EAST HALF OF THE NORTHEAST FRACTIONAL QUARTER(NORTH OF THE FOX RIVER)OF SECTION 31,SAID TOWNSHIP AND RANGE, LYING NORTHERLY OF THE CENTERLINE OF RIVER ROAD,(EXCEPTING THEREFROM ANY PART OF SAID SECTIONS 30 AND 31 FALLING WITHIN THE FOLLOWING DESCRIBED PROPERTY: SHEET 2 OF 4 CONOVER PROPERTY „, no° 1VJ 17 'Rn bnn7/bl /(1L COMMENCING AT THE NORTHEAST CORNER OF SAID SECTION 31; THENCE SOUTH ALONG THE EAST LINE OF SAID SECTION 31, 277.6 FEET TO THE CENTERLINE OF NORTH RIVER ROAD; THENCE SOUTH 86°06' 00" WEST ALONG SAID CENTERLINE, 746.6 FEET; THENCE SOUTH 84°36' 00" WEST ALONG SAID CENTERLINE, 292435 FEET FOR THE POINT OF BEGINNING; THENCE NORTH 00° 53' 00" EAST, 403.95 FEET; THENCE NORTH 87°12'00'WEST,295.1 FEET TO THE WEST LINE OF THE EAST HALF OF THE SOUTHEAST QUARTER OF SAID SECTION 30; THENCE SOUTH 00° 53' 00" WEST ALONG SAID WEST LINE AND THE WEST LINE OF THE EAST HALF OF THE NORTHEAST QUARTER OF SECTION 31, 454 FEET TO SAID CENTERLINE OF NORTH RIVER ROAD; THENCE NORTH 82° 46' 00" EAST ALONG SAID CENTERLINE, 202.65 FEET; THENCE NORTH 84°23' 00" EAST ALONG SAID CENTERLINE, 93.7 FEET TO THE POINT OF BEGINNING), CONTAINING 152,733 SQUARE FEET, IN THE TOWNSHIP OF BRISTOL, KENDALL COUNTY,ILLINOIS. TRACT C TEMPORARY CONSTRUCTION EASEMENT 09/27/04 THE WESTERLY 75 FEET OF THE EASTERLY 105 FEET OF THAT PORTION OF THE FOLLOWING DESCRIBED LANDS LYING NORTHERLY OF A LINE CONSTRUCTED 50 FEET SOUTHERLY OF, AND PARALLEL WITH, THE MOST NORTHERLY LINE OF KLIMEK SUBDIVISION,RECORDED APRIL 16, 1979 AS DOCUMENT 79-1831 IN KENDALL COUNTY,ILLINOIS. THAT PART OF THE EAST HALF OF THE EAST HALF OF SECTION 30 LYING SOUTHERLY OF THE SOUTHERLY LINE OF U.S. ROUTE NO. 34 IN TOWNSHIP 37 NORTH, RANGE 7 EAST OF THE THIRD PRINCIPAL MERIDIAN, AND PART OF THE EAST HALF OF THE NORTHEAST FRACTIONAL QUARTER(NORTH OF THE FOX RIVER)OF SECTION 31,SAID TOWNSHIP AND RANGE, LYING NORTHERLY OF THE CENTERLINE OF RIVER ROAD,(EXCEPTING THEREFROM ANY PART OF SAID SECTIONS 30 AND 31 FALLING WITHIN THE FOLLOWING DESCRIBED PROPERTY: SHEET 3 OF 4 CONOVER PROPERTY COMMENCING AT TEE NORTHEAST CORNER OF SAID SECTION 31; THENCE SOUTH ALONG THE EAST LINE OF SAID SECTION 31, 277.6 FEET TO THE CENTERLINE OF NORTH RIVER ROAD; THENCE SOUTH 86°06' 00" WEST ALONG SAID CENTERLINE, 746.6 FEET; THENCE SOUTH 84° 36' 00" • . WEST ALONG SAID CENTERLINE, 292,35 FEET FOR THE POINT OF $EGINNING; THENCE NORTH 00° 53' 00" EAST, 403.95 .FEET; THENCE NORTH 87°12' 00' WEST,295.1 FEET TO THE WEST LINE OF THE EAST HALF OF THE SOUTHEAST QUARTER OF SAID SECTION 30; THENCE SOUTH 00° 53' 00" WEST ALONG SAID WEST LINE AND THE WEST LINE OF THE EAST HALF OF THE NORTHEAST QUARTER OF SECTION 31, 454 FEET TO SAID CENTERLINE OF NORTH RIVER ROAD; THENCE NORTH 82° 46' 00" EAST • ALONG SAID CENTERLINE, 202.65 FEET; THENCE NORTH 84°23' 00" EAST ALONG SAID CENTERLINE, 93.7 FEET TO THE POINT OF BEGINNING), IN THE TOWNSHIP OF BRISTOL, KENDALL COUNTY, ILLINOIS. THIS IS TO CERTIFY THAT THE PLAT HEREON WAS PREPARED BY WALTER E. DEUCHLER ASSOCIATES, INC_, AN ILLINOIS PROFESSIONAL DESIGN FIRM CORPORATION FOR THE PURPOSE OF ILLUSTRATING A PROPOSED EASEMENT. IT IS FURTHER CERTIFIED THAT SAID PLAT WAS PREPARED FROM EXISTING RECORDS AND THAT NO FIELD LAND SURVEY WAS PERFORMED. DATED AT AUR i ' • ILLINOIS, THIS Z517DAY OF ,';,s„ � , 2004, • re�.00 ,�► i'�1//flip/� 1WALTER E. 'EU LER ASSOCIATES, INC. axriory ; nILLI OTS PROFESSIONAL DESIGN srkrz or c CORPORATION NO, 1830 X "-'zlo • NR°RA S 41%m nI..0400„si SHEET 4 OF 4 CON OVER PROPERTY 7.7.017.7.0 rA • ® United City of Yorkville Memorandum jift800 Game Farm Road EST. 1836 Yorkville, Illinois, 60560 Telephone: 630-553-4350 °� p m s �`�° Fax: 630-553-7575 4LE NN' Date: October 22, 2004 _./ To: Mayor & City Council W ) From: Traci Pleckham - Finance Director CC: Bill Powell - City Treasurer Tony Graff - City Administrator Subject: Yas/Fischel Payment Schedule Upon review of Yas/Fischel letter dated 10/20/04, the payment schedule would allow the City to fund the current fiscal year project costs ($60,000) through one of the following recommended mechanisms: • To the extent possible, fund the current fiscal year project costs through current revenue sources. (Current revenue sources would be identified through the revised budget process, which will begin in November.) • If current revenue sources cannot be identified, the project costs can be funded through excess fund balance reserve dollars. (As Treasurer Powell mentioned at the 10/19/04 COW meeting, his initial assessment determined that the General Fund has fund balance reserves in excess of the stated 25% goal noted in the Fund Balance Reserve Policy.) The final payment/balance due May 15, 2005 (per the contract - up to $56,732 and up to $3,300 for reimbursable expenses) would be included in the 2005/2006 Budget. Y A S / F I S C H E L PARTNERSHIP T ( R L + I' a 13 \ \ 1) r: SIGN 1603 ORRI \ GTO \ A \" F: \ 1' I 1 `, \ \ 5 'I O \ ILLI \ OIS I' SA 60 ? 01 - 3841 20 October 2004 Faxed and mailed this date to 630.553.7575 Mr. Anton Graff City Administrator United City of Yorkville 800 Game Farm Road Yorkville, Illinois 60560 Re: Yorkville Master Facilities and Vision Plan Cash Flow Dear Tony: Pursuant to our recent discussions, we have agreed to the following payment schedule for the above referenced project: 1. Initial Payment#1 -$20,000—Due 15 November 2004 a. Note: We will start by working on the data collection phase of work. 2. Progress Payment#2 - $20,000—Due 31 January 2005 a. Note: By this date, it is anticipated that the data collection phase should almost be complete. Two town listening sessions should have been held. The municipal facilities conceptual design options will be in progress. The downtown redevelopment plan will be in progress. 3. Progress Payment#3 - $20,000—Due 15 March 2005 a. Note: Both the municipal facilities master plan and the downtown redevelopment plan should be complete. 4. Final Payment #4—Balance—Due 15 May 2005 a. Note: Final reports for each plan should be complete. If the final reports are not complete by this date,then 5% of the final balance will be held. Tony, we would like to start the data collection phase on or about 1 November 2004 due to the good weather and the many site reconnaissance photographs we need in order to start the project. T c 1 . 8 4 7 . 4 7 5 . (1 5 0 0 F a x . 8 4 7 . 4 7 5 . 1 5 0 1 Letter to: Anton Graff Date: 20 October 2004 Page: 2 of 2 We are very excited to start the project and assist Yorkville in planning for generations to come. With Best Regards, /1 1 Or Stephen Yas,AIA,RIBA Partner Cc: Jonathan L. Fischel, AIA Yfp081PRJIYorkville-(United City of)Municipal Fac MP+Downtown RPIDocs\ContractlTGraff2004-10-20.doc J 1, 1 \a i. 1'^y t' Y.,, STATE OF ILLINOIS ) )ss COUNTY OF KENDALL ) RESOLUTION NO: RESOLUTION TO THE ILLINOIS DEPARTMENT OF TRANSPORTATION CONCERNING ILLINOIS STATE ROUTE 47 Whereas, the Mayor and City Council of the United City of Yorkville have determined that there is a need to widen and upgrade Illinois State Route 47, also known as Bridge Street, to maintain a safe and efficient flow of traffic through the City; and Whereas the City recognizes that the issue of the redesign, reconstruction and/or removal of the retaining wall located adjacent to Route 47 in Downtown Yorkville needs to be addressed by the Illinois Department of Transportation; and Whereas the ever increasing use of Route 47 by large and heavy vehicles has caused concern for public safety with the congestion caused by these slower moving vehicles and the lack of hard shoulder in many areas to provide a place for said vehicles to move to in order to allow for the passing of emergency vehicles; and Whereas Route 47 provides the only river crossing within the City making this route very important for the normal movement through the City by its citizens, its public safety personnel, its public works personnel, other city staff and officials, the Fire District and the School District; and Whereas because Route 47 as a major collector and conduit for moving local, regional, intrastate and interstate traffic, continues to experience traffic increases at rates beyond that created by Yorkville's own growth; and Whereas the City has determined that it is also imperative to the economic development of Yorkville to keep traffic flowing efficiently on Rt. 47; and Whereas the City has identified that the improvement of Rt. 47 is imperative to keep traffic flowing efficiently, which is critical to continue attracting the industrial and commercial development required for creating new jobs, retaining existing jobs, and generally strengthening the tax base of the City; and Whereas IDOT has also recognized the need to widen and upgrade Rt. 47, is in the process of completing Phase I engineering for the section of the highway from just south of IL Rt. 71 to just north of Countryside Parkway within Yorkville, and has begun Phase II engineering on that same section; and Whereas the City has concerns that with the amount of traffic already present on Rt. 47 that any further delay in completing said project could have a devastating effect on local businesses and public safety during the construction period and cause major disruption of basic movement though the City: Now therefore be it resolved that the Mayor and City Council of the United City of Yorkville strongly recommend and request that IDOT and the State of Illinois use all resources available to expedite the current Rt. 47 project planned in Yorkville to complete construction as soon as possible and work with the City to minimize the impact of said project on local citizens and businesses. Furthermore, the Mayor and City Council strongly recommend and request that IDOT immediately begin the necessary engineering and then construction of widening and upgrading Rt. 47 both north and south of the present project through Kendall County and beyond to I-80 to the south and I-88 to the north. This resolution passed by the City Council of the United City of Yorkville and authorized by the Mayor this day of October, 2004. PASSED AND APPROVED this day of , 2004. WANDA OHARE JOSEPH BESCO VALERIE BURD PAUL JAMES LARRY KOT MARTY MUNNS ROSE SPEARS RICHARD STICKA _ MAYOR ATTEST: CITY CLERK UNITED CITY OF YORKVILLE To: Tony Graff, City Administrator From: Joe Wywrot, City Engineer Subject: Heartland Circle—Johnson Watermain Reimbursement Date: September 27, 2004 The developer has provided copies of invoices that correspond to the final waivers of lien for the work related to the Johnson Street watermain. I have reviewed them and found them to be acceptable. The only issue remaining, therefore, is the 7.5%premium added by Richard Marker Associates for coordinating this work. The City Council needs to determine if we should pay the 7.5% add-on charge from Richard Marker Associates. This item is scheduled for the Committee of the Whole agenda of October 5, 2004 for discussion. If you have any questions regarding this matter, please see me. Cc: Traci Pleckham, Director of Finance Liz D'Anna, Deputy City Clerk -Revised: 1 I/25/02 STATE OF ILLINOIS ) COUNTY OF KENDALL ) COPY ANNEXATION AND PLANNED UNIT DEVELOPMENT AGREEMENT BETWEEN THE UNITED CITY OF YORKVILLE AND RICHARD MARKER ASSOCIATES, INC. DEVELOPER AND FRANK VICTOR TAUS AND ELIZABETH TAUS, AS CO-TRUSTEES UNDER THE PROVISIONS OF A TRUST AGREEMENT DATED APRIL 22, 1991 AND KNOWN AS TAUS TRUST, OWNER OF RECORD (HEARTLAND CIRCLE SUBDIVISION) NOW COMES, DEVELOPER, RICHARD MARKER ASSOCIATES, an Illinois Corporation, and FRANK VICTOR TAUS AND ELIZABETH TAUS, AS CO-TRUSTEES UNDER THE PROVISIONS OF A TRUST AGREEMENT DATED APRIL 22, 1991 AND KNOWN AS TAUS TRUST, Owners of record of certain real property described in the attached Exhibit " A ", and the UNITED CITY OF YORKVILLE, an Illinois Municipal Corporation, (hereinafter "CITY") who hereby enter into this Annexation and Planned Unit Development Agreement to supplement and in addition to the Petition for Zoning and proposed Final Plats of Subdivision and drawings submitted therewith, including the approved Preliminary Plan of Subdivision and proposed Final Plats of Subdivision to be approved by the CITY upon the following tenis and conditions and in consideration of the various agreements made between the parties they agree as follows: 1. WHEREAS, each party agrees that it is in the best interests of the OWNERS and DEVELOPER and the CITY to.annex and develop the subject property described in the attached Exhibit " A " (Subject Property) as a Planned Unit Development establishing a unique open space character and to provide for the orderly flow of traffic in the development and to adjoining property; and 54220/6 1 J1t dwelling unit to the City, and other fees to the United City of Yorkville in confoiniance with \ City Ordinances or as modified herein. Said transition, development, and other fees shall be paid per single family residence concurrent with and prior to the issuance of each respective single-family building peunit. Said fees are being paid voluntarily and with the consent of DEVELOPER based upon this contractual Agreement voluntarily entered into between the parties after negotiation of this Agreement. DEVELOPER knowingly waives any claim or objection as to amount of the specific fees negotiated herein voluntarily. No School Transition Fees, or School-Park Land Cash Fees shall be charged on any property zoned for business purposes under the teiius of this Agreement.• H. OWNERS/DEVELOPER and CITY agree that easements are necessary for off-site improvements to serve said property with utility and municipal services. The United City of Yorkville agrees to use its best efforts to assist the DEVELOPER in the acquisition of any easements or permission to use existing easements granted to Bristol Township, Kendall County and/or the State of Illinois. The actual cost of acquisition of any easement shall be at the expense of DEVELOPER. That on-site infrastructure construction and engineering shall be governed by the standards contained in the City Subdivision Control Ordinance and other applicable Ordinances unless specifically addressed in the following, in which case this Agreement shall control: 1. Roadway right-of-ways, widths of streets, and roadway construction standards shall comply with the requirements as set out on the approved preliminary Plat and each phase of the Final Plat. 2. In the event the CITY requires DEVELOPER to oversize water mains, sanitary sewer mains, or stoiin sewer lines, the parties shall enter into a written agreement 54220)6 1 7 specifically providing that said costs shall be reimbursed by the CITY, or be the subject of a Recapture Agreement and Recapture ordinance in favor of DEVELOPER before DEVELOPER is required to perfoini any oversizing. 3. Any storm water detention facility constructed on-site shall comply with the requirements as set out on the approved Preliminary Plan, Preliminary and Final Engineering Plans approved by the City Engineer. J. That off-site improvements for the provision of water, sanitary sewer and other utility and infrastructure services shall be provided by DEVELOPER according to the City Subdivision Control Ordinance. After the installation of improvements by DEVELOPER, the CITY shall deliver to the subdivision site potable water characterized by such minimum flows and pressures as required by the Illinois Environmental Protection Agency. In the event that the CITY desires to extend the Johnson Street wateiniain in the Woodworth Estates Subdivision to eliminate the existing dead-end line, the DEVELOPER agrees to design engineer, survey and construct the wateimain extension and connect it to the Heartland Circle wateilnain system. All costs, including engineering for the design and construction of said extension shall be paid by the CITY within thirty (30) days after completion, acceptance and invoicing for any such costs, which acceptance shall not be unreasonably withheld. Should the CITY elect to construct, or cause to have constructed, a "Regional Sanitary Sewer" improvement that would serve areas other than the Heartland and Heartland Circle projects, including a wastewater pumping station and forcemain, the DEVELOPER's obligation to contribute to such an improvement shall be as follows: If the CITY proceeds with the construction of the "Regional Sanitary Sewer and Pump Station" within three (3) 54220/6 1 3 IN WITNESS WHEREOF,the undersigned have hereunto set their hands and seals this day ofT\c1. , 2002. UNITED CITY OF YORKVILLE, Kendall County,J11inois By: - - MAYOR / Atter ' o r CI'\ CLERK OWNERS: FRANK VICTOR TAUS AND ELIZABETH TAUS, AS CO-TRUSTEES UNDER THE PROVISIONS OF A TRUST AGREEMENT DATED APRIL 22, 1991 AND KNOWN AS TAUS TRUST By: itAk (-Q,LA By: 411, - Dated: Dated: 2_J/ � . Dated l ( � /Q 1 DEVELOPER: RICHARD MARKER ASSOCIAT S, INC., an Illinois Corporation By: '/ " .�- . Richard arker, President Attest: Secretary Dated: -/- /-2/ 2- Prepared Prepared by: John F. Philipchuck, Esq. Dommermuth, Brestal, Cobine & West, Ltd. 123 Water Street Naperville, IL 60540 54220/6 17 5/8/03,5127/03,7/7/03,7/18/03C(II)JI ( j DEVELOPMENT AGREEMENT AN AGREEMENT RELATING TO THE APPROVAL OF THE FINAL PLAT OF SUBDIVISION FOR HEARTLAND CIRCLE, YORKVILLE, ILLINOIS WHEREAS, the United City of Yorkville, hereinafter "City", after proper petition therefore, adopted an ordinance annexing the property legally described on Exhibit A, the plat of annexation, attached to this agreement and made a part hereof; and WHEREAS, the City granted a rezoning of the property to R-2 One-Family Residence District with a Special Use for a Planned Unit Development; and WHEREAS, FRANK VICTOR TAUS AND ELIZABETH TAUS, AS CO-TRUSTEES UNDER THE PROVISIONS OF A TRUST AGREEMENT DATED APRIL 22, 1991 AND KNOWN AS TAUS TRUST, and RICHARD MARKER ASSOCIATES, INC. an Illinois Corporation, agreed to provide certain improvements and various amenities for the City in the Annexation and Planned Unit Development Agreement; and WHEREAS, Richard Marker Associates, Inc., has now acquired title to the Subject Property and shall continue to be the Developer herein; and 1 58939/6 WHEREAS, the Developer/Owner freely, knowingly and voluntarily agree to waive any and all rights to attack and/or challenge this Development Agreement. . NOW, THEREFORE, in consideration of the premises and of the mutual covenants and agreements herein contained, together with the annexation of the property to the United City of Yorkville, the parties agree as follows: 1. Preambles. That the preambles of this Agreement are a material part hereof and, by this reference, are incorporated as part of this Agreement. 2. Park Land. The Developer shall convey lot 318 consisting of approximately five (5) acres to the City for a public park in partial satisfaction of the City's School/Park land/cash ordinance. Conveyance of lot 318 shall take place by a Special Warranty Deed. Lot 318 shall be graded to a minimum slope of 2% and a maximum of 4%. Maintenance of the park site shall be the responsibility of the Developer until the establishment of a unifoini stand of grass, which has no bare spots that are greater than 025 square feet. A ten (10) foot wide asphalt path shall be constructed around the perimeter of the park by the Developer as shown on the, approved final engineering plans prepared by Roake and Associates dated 3/21/03. Any manholes within the park shall be buried a minimum of 8" to 16" below finished grade. Construction of the park site, including all underground improvements, grading, asphalt path, and turf establishment shall be completed within eighteen (18) months of the approval of the Final Plat for Unit Three. 3. Traffic Management Plan. Developer agrees to prepare.a construction traffic management plan for approval by the City. Developer agrees to pay the City for the cost the City incurs in preparing, installing and maintaining appropriate signage. The City agrees to erect 2 58939/6 and maintain construction traffic routing signs according to the management plan during the development of the Subject Property. 4. Johnson Street Watesmain. Developer agrees to install at the City's expense, including costs for design and engineering, a wateiniain connection from the wateiivain system in Heartland Circle to the existing dead-end watermain in Johnson Street. Invoices shall be paid _by the City within thirty (30) days of receipt of the invoice and adequate waivers of lien. City agrees to notify adjacent landowners of the work to be perfoinned within existing City easements and right-of-way and to obtain any additional easements and/or licenses necessary to allow for said wateithain installation. City shall also be responsible for all restoration work and costs upon completion of the watermain installation within the parkway and residential lots while the Developer shall restore the street and curb for the City. 5. Storm sewer. City agrees to allow the Developer, at no cost, to install a stoini sewer outlet pipe within the 30 foot permanent utility easement that the City will obtain from the property owner to the south of the Subject Property (PIN 02-33-227-001). Developer agrees to participate in the cost for any re-grading of the outlot ditch and installation of any erosion/sediment control measures as part of the City's sanitary sewer installation as outlined in Joe Wyrot's letter to Roake and Associates dated July 16, 2003.. 6. Regional Sanitary Sewer and Puma Station. City agrees to sign any "Construct, Own and Operate" IEPA permits requested by the Developer for the proposed temporary sanitary sewer pump station and force main proposed to serve the Heartland Circle Subdivision that have been approved by the City Engineer or consulting engineers. Developer agrees not to construct any temporary facilities unless mutually agreed to by the City. In the event that the 3 58939/6 City does not have its proposed regional sanitary sewer and pump station operational by the time that sanitary sewer service is needed for the Subject Property, the City agrees to allow the Developer to pump sewerage on an as needed basis from the deepest manhole and transport any sewerage to the Yorkville-Bristol Sanitary District Plant for processing. Developer agrees to pay any extra costs incurred for treating said sewerage. Building permits for up to fifty (50) homes shall be available for the subdivision prior to the operation of the Regional Pump Station or a temporary pumping station. However, only thirty -four (34) homes will be issued occupancy peimits and be allowed to discharge sewage into the system for temporary disposal as set forth above. No building penults shall be issued for Lots 71-72, 172-180, 193-195 and 220- 221 until the regional pump station or a temporary pumping station is operation. Developer agrees to hold the City harmless from any actions that may be brought against the City for not having the regional pumping station operational at the time that Certificates of Occupancy are requested. Developer shall be responsible for dismantling and removing the existing pump station in the Heartland Subdivision after the regional pump station is operational. City shall be responsible for all costs of connecting to and abandoning the Gowne Lane and Woodworth lift stations. The Developer shall be responsible for the cost of connecting to and abandoning the Heartland Lift Station. Developer shall be responsible for paying up to 32.6% of the cost of the regional pump station, forcemain and the sanitary sewer line connecting the Heartland Circle Subdivision and the regional pump station. The City shall be responsible for all other costs including, but not limited to, the cost of the sanitary sewer connecting the existing Heartland Subdivision with the 4 58939/6 sanitary sewer system in the Heartland Circle Subdivision. Pursuant to the annexation agreement, if the Yorkville-Bristol Sanitary District participates in the Regional Sanitary Sewer and Pump Station Costs, the Developer shall be reimbursed by the City up to the percentage paid to the Yorkville-Bristol Sanitary District by the Developer, but not to exceed the total amount of the IPF fees paid by the Developer to the District. IN WITNESS WHEREOF, the parties have hereunto set their hands on the day and year first written above. United City of Yorkville an Illinois Municipal Corporation By: rI'� Y' , M. or 2 Attest: �%} " WO `-�- • I, 6 City Cler' / OWNERIDEVELOPER: RICHARD MARKER ASSOCIATES, INC. By: Attest: 44111111 Prepared by: John F. Philipchuck, Esq. Dommeilnuth, Brestal, Cobine & West, Ltd. 123 Water Street Naperville, IL 60540 (630) 355-5800 5 58939/6 DOMMERMUTH, BRESTAL, COBINE & WEST, LTD. ATTORNEYS AT LAW WILLARD F.BRESTAL C QpyCFFRCE CRAIG J.COBWE TREET KATHLEEN C-WEST POST OFFICE BOX 565 ROBERT G.GIBSON EDWARD J.WELCH NAPERVILLE,iLLiNUis 60566-0565 KEVIN M.GENSLER (630)355-5800 JOHN E PHILIPCHUCK STEPHEN J.RHOADES FAX(630)355-5976 KEVIN M.GALLAHER ROBERT C.J.REILLY,JR. AURORA OFFICE CHARLES J.CORRIGAN OLD SECOND NATIONAL BANK BLDG 'DONALD E.LYNN 111 WEST DOWNER PLACE ALBIN DOMMERMUTH SUITE 300 1910-1998 C� 1., 'Licensed In New York only September 2, 2004 AURORA,ILLINOIS 60506 (630)892-5700 Mr. Anton Graff, City Administrator United City of Yorkville 800 Game Farm Road Yorkville, IL 60560 RE: Heartland Circle in Yorkville—Reimbursement for Improvements Dear Tony: Per our conversation regarding the reimbursement to my client, Richard Marker, I have enclosed the original Final Waivers of Lien for the deep sanitary sewer for $914,792.80 and the Johnson Street water main for 838,944.16. It is our hopes that you can make this reimbursement in an expeditious manner. Thank you for your kind attention. Very truly yours, 1.1 „/ John F. Philipchu JFP:rmb Enclosures cc: Richard Marker Joe Wyrot Daniel J. Kramer, Esq. 109776/2 FINAL WAIVER OF LIEN /ATE OF ILLINOIS }55 Gty# /COUNTY OF KENDALL } Escrow# TO WHOM IT MAY CONCERN: WHEREAS the undersigned has been employed by RICHARD MARKER ASSOCIATES,INC to furnish JOHNSON STREET WATERMAIN ONLY, NO OTHER WORK INCLUDED for the premises known as HEARTLAND CIRCLE SUBDIVISION,YORKVILLE,ILLINOIS of which RICHARD MARKER ASSOCIATES,INC is the owner. THE undersigned, for and in consideration of TWENTY-EIGHT THOUSAND FIVE HUNDRED EIGHT AND 75/100 ($28,508.75) Dollars,and other good and valuable considerations,the receipt whereof is.hereby acknowledged, do(es) hereby waive and release any and all lien or claim of,or right to, lien,under the statutes of the State of ILLINOIS relating to mechanics' liens, with respect to and on said above-described premises, and the improvements thereon,and on the material, fixtures, apparatus or machinery furnished,and on the moneys, funds or other considerations due or to become due from the owner,on account of labor, services material,fixtures,apparatus or machinery,heretofore furnished,or which may may be furnished at any time hereafter, by the undersigned for the above described premises, INCLUDING EXTRAS.* DATE: AUGUST 26, 2004 COMPANY NAME: J& 5 CONSTRUCTION SEWER& WATER INC. /DDDRESS: P. 0 BOX 760 OSWEGO,IL 60543-0760 Q SIGNATURE AND TITLE: amu ! ��f,a CONTROLLER -EXTRAS INCLUDE BUT ARE NOT LIMITED TD C ANGE ORDERS, BOTH ORAL AND WRITTEN,TO THE CONTRACT CONTRACTOR'S AFFIDAVIT STATE OF ILLINOIS }SS COUNTY OF KENDALL } . TO WHOM IT MAY CONCERN: THE UNDERSIGNED,(NAME) JACK MILLER BEING DULY SWORN, DEPOSES AND SAYS THAT HE OR SHE IS (POSITION) CONTROLLER OF (COMPANY NAME) J & 5 CONSTRUCTION SEWER&WATER INC. WHO IS THE CONTRACTOR FURNISHING JOHNSON STREET WATERMAIN ONLY,NO OTHER WORK INCLUDED WORK ON THE BUILDING LOCATED AT HEARTLAND CIRCLE SUBDIVISION,YORKVILLE,ILLINOIS OWNED BY RICHARD MARKER ASSOCIATES,INC That the total amount of the contract including extras* is $28,508.75 on which he or she has received payment of $0.00 prior to this payment. That all waivers are true, correct and genuine and delivered unconditionally and that there is no claim either legal or equitable to defeat the validity of said waivers. That the following are the names and addresses of all parties who have furnished material or labor,or both, for said work and all parties having contracts or sub contracts for specific portions of said work or for material entering into the construciton thereof and the amount due or to,become due to each,and that the items mentioned include all labaor and material required to complete said work according to plan's and specifications: CONTRACT PRICE AMOUNT THIS BALANCE NAMES AND ADDRESSES WHAT FOR INCLUDE EXTRAS* PAID PAYMENT DUE J & S CONSTRUCTION LABOR&MATERIALS $28,508.75 $0.00 $28,508.75 $0.00 P. 0. BOX 760 OSWEGO,IL 60543 TOTAL LABOR AND MATERIAL INCLUDING EXTRAS* TO COMPLETE $28,508.75 $0.00 $28,508.75 $0.00 That there are no other contracts for said work outstanding,and that there is nothing due or to become due to any person for material, labor or other work of any kind done or to be done upon or in connection with said work othe tha above .'red. DATE: AUGUST 26, 2004 SIGNATURE: ,(/ • SUBSCRIBED AND SWORN TO BEFORE ME TH. b6 F I AU LJ,ST, 2004 . / CANDACE AHLRMSSTRONG t 'EXTRAS INCLUDE BUT ARE NOT LIMITED T C}{�tTICA PUBLIC-STATE OF ILLINOIS NOTARY PUBLIC ORDERS, BOTH ORAL AND WRITTEN,TO THE ONtIk@`MISSION EXPIRES:O2/07/07P,1 CONTRACTOR ' S AFFIDAVIT tate of Illinois SSS ounty�of DuPage ) • he undersigned, being duly sworn, deposes- and says that he is the CEO of ROAKE AND SSOCIATES, INC. who is the contractor for the 'Engineering Services for Johnson Street Jatermain work on the property known as Heartland Circle owned by Richard Marker Associates, ic.. That the total amount of the contract including extras is $3,293.38 on which he has received ayment of $0.00 prior to this payment. That all waivers are true, correct and genuine and delivered nconditionally and there is no claim either legal or equitable to defeat the validity of said waivers. -hat the following are the names of all parties who have furnished material or labor, or both, for said vork and all parties having contracts or sub-contracts for specific portions of said work or for material ;ntering into the construction thereof and the amount due or to become due to each, and that the terns mentioned include all labor and material required to complete said work according to plans and specifications: NONE. That there are no other contracts for said work outstanding, and that there is lothing due or to become due to any personfor material, labor or other work of any kind done or to }e done upon or in connection with said work other than above stated. Signed this 25tr. "ay of: _ 004. —moo i— Subscribed and sworn to before me this 25th day of August, 2004. "OFFICIAL SEAL" • ( ' LARAINE J. STRAKA IL NOTARYPUBLIC,STATE OF ILLINOIS t�,Y �ui��s�loSlO,d EXPIRES D21051D5 4 rte" FINAL WAIVER OF LIEN FINAL WAIVER OF LIEN STATE OF ILLINOIS Gty# COUNTY OF Kendall Escrow# 23125319002 TO WHOM IT MAY CONCERN: WHEREAS the undersigned has been employed by Richard Marker Associates,.Inc. to furnish Johnson Street Watermain - General Contracting Costs for the premises known as Heartland Circle Subdivision of which Richard Marker Associates, Inc. is the owner. THE undersigned, for and in consideration of Two thousand seven hundred seventeen dollars and 03/100 ($2,717.03) Dollars, and other good and valuable considerations,the receipt whereof is hereby acknowledged, do(es) hereby waive and release any and all lien or claim of, or right to, lien, under the statutes•of the State of Illinois,relating to mechanics' liens, with respect to and on said above-described premises, and the improvements thereon, and on the material, fixtures, apparatus or machinery furnished, and on the moneys, funds or other considerations due or to become due from the owner, on account of all labor, services, material, fixtures, apparatus or machinery, heretofore furnished, or which may be furnished at any time hereafter,by the undersigned for the above-described premises, INCLUDING EXTRAS.* DATE 8/30/04 COMPANY NAME : '0'and Mar-er Associates, Inc. ADDRESS 654 , .- ons Dr i`�,�/ ork le, IL 60560 SIGNATURE AND TITLE *EXTRAS INCLUDE BUT ARE NOT LIMITED TO CHANGE ORDERS,BOTH ORAL AND WRITTEN,TO THE CONTRACT CONTRACTOR'S AFFIDAVIT STATE OF ILLINOIS COUNTY OF Kendall TO WHOM IT MAY CONCERN: THE UNDERSIGNED, (NAME)Richard Marker BEING DULY SWORN, DEPOSES AND SAYS THAT HE OR SHE IS (POSITION)President OF (COMPANY NAME) Richard Marker Associates, Inc. WHO IS THE CONTRACTOR FURNISHING Johnson Street Watermain-General Contracting Costs WORK ON THE BUILDING LOCATED AT Heartland Circle Subdivision, Yorkville, Illinois OWNED BY Richard Marker Associates, Inc. That the total amount of the contract including extras* is $2,717.03 on which he or she has received payment of $ -0- prior to this payment. That all waivers are true, correct and genuine and delivered unconditionally and that there is no claim either legal or equitable to defeat the validity of said waivers. That the following are the names and addresses of all parties who have furnished material or labor, or both, for said work and all parties having contracts or sub contracts for specific portions of said work or for material entering into the construction thereof and the amount due or to become due to each, and that the items mentioned include all labor and material required to complete said work according to plans and specifications: CONTRACT PRICE AMOUNT THIS BALANCE NAMES AND ADDRESSES WHAT FOR INCI.DO ExTRAs� PAID PAYMENT DUE M imp ' s ‘-,21-,renfrom grid delivere lu the Jobs e in our trucks. Ali labor paid in full_ TOTAL LABOR AND MATERIAL INCLUDING EXTRAS`TO COMPLETE. That there are no other contracts for said work outstanding, and that there is nothing due or to become due to any person for material, labor or other work of any kind done or to be done upon or in connection:with s r- • o„-r t�h,fi above stated. DATE 67' SIGNATURE: SUBSCRIBED AND SWORN TO BEFORE ME THIS 3/ id- DAY OF I0� 'EXTRAS INCLUDE BUT ARE NOT LIMITED TO CHANGE "OFFICIAI.SEM." ORDERS,BOTH ORAL AND WRITTEN,TO THE CONTRACT. TAMI C.TEA'M;rl NOTARY PUBLIC Notary Public,Stale of Illinois . 4 My Commis on Expires 03/14/06 F.3870 R5/96 Provided by pany FINAL WAIVER OF LIEN ,- . STATE OF ILLINOIS0 Gty# COUNTY OF Kendall Escrow# 23125319002 TO WHOM IT MAY CONCERN: WHEREAS the undersigned has been employed by Richard Marker Associates,.Inc. to furnish Johnson Street Wate main - Misc. Work for the premises known as Heartland Circle Subdivision of which Richard Marker Associates, Inc. is the owner. THE undersigned, for and in consideration of Four thousand four hundred twenty five dollars and 00/100 (54,425.00)Dollars, and other good and valuable considerations, the receipt whereof is hereby acknowledged, do(es) . hereby waive and release any and all lien or claim of, or right to, lien, under the statutes of the State of Illinois, relating to mechanics' liens, with respect to and on said above-described premises, and the improvements thereon, and on the material, fixtures, apparatus or machinery furnished, and on the moneys, funds or other considerations due or to become due from the owner, on account of all labor, services, material, fixtures, apparatus or machinery, heretofore furnished, or which may be furnished at any time hereafter, by the undersigned for the above-described premises, ,, LUDING EXTRAS.* DATE 8/30/04 COMPANY NAME Richa :, rker Asso 'ates, Inc. ADDRESS 654 Hea ii V, v , .` 'ire, I0560�� SIGNATURE AND TITLE L e— ' *EXTRAS INCLUDE BUT ARE NOT LIMITED TO CHANGE ORDERS,BOTH ORAL AND WRITTEN,TO THE CONTRACT CONTRACTOR'S AFFIDAVIT STATE OF ILLINOIS COUNTY OF Kendall TO WHOM IT MAY CONCERN: THE UNDERSIGNED, (NAME)Richard Marker BEING DULY SWORN, DEPOSES AND SAYS THAT HE OR SHE IS (POSITION)President OF (COMPANY NAME) Richard Marker Associates, Inc. WHO IS THE CONTRACTOR FURNISHING Johnson Street Watermain-Misc. WORK ON THE BUILDING LOCATED AT Heartland Circle Subdivision, Yorkville, Illinois OWNED BY Richard Marker Associates, Inc. That the total amount of the contract including extras* is 54,425.00 on which he or she has received payment of 5 -0- prior to this payment. That all waivers are true,correct and genuine and delivered unconditionally and that there is no claim either legal or equitable to defeat the validity of said waivers. That the following are the names and addresses of all parties who have furnished material or labor, or both, for said work and all parties having contracts or sub contracts for specific portions of said work or for material entering into the construction thereof and the amount due or to become due to each, and that the items mentioned include all labor and material required to complete said work according to plans and specifications: NAMES AND ADDRESSES WHAT FOR CONTRACT PRICE AMOUNT THIS BALANCE INCLDG EXTRAS' PAID PAYMENT DUE AA mmtedRls taksn from fully mid stock and delivered to the obs'ste ;n our trucks. An iaDor pa d in Lull. _ 1 TOTAL LABOR AND MATERIAL INCLUDING EXTRAS*TO COMPLETE. 1 That there are no other contracts for said work outstanding, and that there is nothing due or to become due to any person for material, labor or other work of any kind done or to be done upon or in connection with said other an a ve stated. DATE 4,/,...57A4z SIGNATURE: SUBSCRIBED AND SWORN TO BEFORE ME THIS 3/6)i— DAY OF *EXTRAS INCLUDE BUT ARE NOT LIMITED TO CHANGE a OFFiCIAI.SEAL. �_ Z, TAMI C.TE.ACHMAN NOTARY PUBLIC ORDERS,BOTH ORAL AND WRITTEN,TO THE CONTRACT, Notary public,State of Illinois / My Commission Expires 03/14/06 7 F.3870 R5/96 Provided by Chrc-a'rrfft StirYfirer"Trpany FINAL WAIVER OF LIEN STATE OF ILLINOIS Gty R COUNTY OF Kendall Escrow 4 23125319002 TO WHOM IT MAY CONCERN: WHEREAS the undersigned has been employed by Richard Marker Associates;Inc. to furnish Johnson Street Watermain for the premises known as Heartland Circle Subdivision of which Richard Marker Associates, Inc. is the owner. THE undersigned, for and in consideration of Thirty eight thousand nine hundred forty four and 16/100 (538,944.16)Dollars, and other good and valuable considerations, the receipt whereof is hereby acknowledged, do(es) hereby waive and release any and all lien or claim of, or right to, lien, under the statutes of the State of Illinois, relating to mechanics' liens, with respect to and on said above-described premises, and the improvements thereon, and on the material, fixtures, apparatus or machinery furnished, and on the moneys, funds or other considerations due or to become due from the owner, on account of all labor, services, material, fixtures, apparatus or machinery, heretofore furnished, or which may be furnished at any time hereafter, by the undersigned for the above-described premises, INCLUDING EXTRAS.* DATE 8/30/04 COMPANY NAME Ri rd Marker Associates, Inc. ADDRESS 654 He ' ri - or e, IL 60560 SIGNATURE AND TITLE � � *EXTRAS INCLUDE BUT ARE NOT LIMITED TO CHANGE ORDERS,BOTH ORAL AND WRITTEN,TO THE CONTRACT ' CONTRACTOR'S AFFIDAVIT STATE OF ILLINOIS COUNTY OF Kendall TO WHOM IT MAY CONCERN: THE UNDERSIGNED, (NAME)Richard Marker BEING DULY SWORN, DEPOSES AND SAYS THAT HE OR SHE IS (POSITION) President OF (COMPANY NAME)Richard Marker Associates, Inc. WHO IS THE CONTRACTOR FURNISHING Johnson Street Watermain WORK ON THE BUILDING LOCATED AT Heartland Circle Subdivision, Yorkville, Illinois OWNED BY Richard Marker Associates, Inc. That the total amount of the contract including extras* is $38,944.16 on which he or she has received payment of $ -0- prior to this payment. That all waivers are true, correct and genuine and delivered unconditionally and that there is no claim either legal or equitable to defeat the validity of said waivers. That the following are the names and addresses of all parties who have furnished material or labor, or both, for said work and all parties having contracts or sub contracts for specific portions of said work or for material entering into the construction thereof and the amount due or to become due to each, and that the items mentioned include all labor and material required to complete said work according to plans and specifications: CONTRACT PRICE AMOUNT THIS BALANCE NAMES AND ADDRESSES WHAT FOR INCLDc EXTRAS PAID PAYMENT DUE A!! rrutlerLis taken from fully stock and delivered to the IObsite 61� our trucks. All labor paid in `ul TOTAL LABOR AND MATERIAL INCLUDING EXTRAS* TO COMPLETE. That there are no other contracts for said work outstanding, and that there is nothing due or to become due to any person for material, labor or other work of any kind done or to be done upon or in connection with sai. • . oth han ..ove stated. DATE SIGNATURE: /e2#' SUBSCRIBED AND SWORN TO BEFORE ME THIS 3! DAY OF 9 __ *EXTRAS INCLUDE BUT ARE NOT LIMITED TO CHANGE "7F1l171 A. . .F l." V, r ORDERS,BOTH ORAL AND WRITTEN,TO THE CONTRACT. TAMi c. NOTARY PUBLIC Notary Public,State of IIIL,c:is ,: 6 My Commission Expires 03/14/06 F.3870 R5/96 Provided by pany JT \f f WALTER E. DEUCHLER ASSOCIATES INC. Consulting Engineers 230 WOODLAWN AVENUE • TELEPHONE (630) 897-4651 • FAX (630) 897-5696 AURORA, ILLINOIS 60506 October 15, 2004 Mr. Joe Wywrot City Engineer City of Yorkville 800 Game Farm Road Yorkville, IL 60560 RE: Rob Rov Creek Interceptor; Contract 1 Bid Results City of Yorkville W.E.D.A. Job #788-04050-00 Dear Joe: Glenbrook Excavating&Concrete,Inc. (Glenbrook)of Prairie View;Illinois is the low bidder for the above referenced project in the amount of$981,236.00. The second lowest bidder was D. Construction, Inc. of Coal City,Illinois in the amount of$1,093,827.24 and the third lowest bidder was H. Linden &Sons Sewer &Water,Inc. of Yorkville,Illinois in the amount of$1,111,198.00. The Engineer's estimate for this project was $1,200,000 and the tabulation sheets are attached herein for your review. Based on similar and satisfactory work performed by Glenbrook for the Fox Metro Water Reclamation District in the past, we recommend that the City of Yorkville award this project to Glenbrook Excavating & Concrete, Inc. As a side note, the Contract Documents called for an alternate bid for the supply of pipes on this project. As you are aware, the YBSD will own this interceptor once it is completed by Glenbrook. The YBSD's Standard Specifications only allow for PVC DR 25 sanitary sewers. Since there is little to no competition between manufacturers of large diameter PVC pipes (36, 42 and 48 inch), we allowed (with YBSD's approval) a fiberglass pipe manufacturer(Hobas)to bid this work under the same specifications as the PVC pipes. Results of the alternate bid item lA revealed that Hobas pipes are slightly less expensive than the PVC pipes ($7.00 per lineal foot or $24,654.00 for the 3522 linear feet interceptor length). Despite this potential savings to the City we recommend the use of the PVC pipe for the YBSD. All interceptors and sewers presently owned and maintained by the YBSD are made of PVC, except for the Blackberry Creek Interceptor which is made of concrete and was installed in the 70's prior to the use of PVC pipe material. We strongly believe that having only one type of pipe material such as PVC is in the best interest of the sanitary district from an operation and maintenance standpoint.We also strongly believe that PVC is a more forgiving material than fiberglass since the entire cross section of the pipe is made of the same material. Finally,when we calculated the infrastructure fee to be used by the District to pay for those interceptors,we stated in all of our cost estimates the use of PVC pipes. It is therefore our opinion that the infrastructure fee, to be paid by the developers, will adequately cover the cost of utilizing PVC pipes. • Water Works and Sewerage • Buildings and Structures • Design and Construction • Streets and Street Lighting • Investigations and Reports • Project Financing Mr. Joe Wywrot City of Yorkville October 15, 2004 Page 2 It is therefore our recommendation that the City award the Rob Roy Creek Interceptor - Contract No. 1 to Glenbrook in the amount of$981,236.00. Should you have any questions, please do not hesitate to call me. Very truly yours, WALTER . DEUCHLER ASSOCIATES, INC. � � y ...�y ; ,--- Philippe Moreau, P.E. PFM/mw Encl. cc: Tony Graff, w/Encl. Dan Kramer, w/Encl. Ralph Pfister, w/Encl. Dallas Ingemunson, w/Encl. WALTER_E. I)EIJCIILT;R ASSOCIATES, INC., CONSULTING ENGINEERS,230 S. WOODLAWN AVE., AURORA,IL 60506 Tabulation Slice) Glenbrook Excavating& D.Construction,Inc. 1488 II. Linden & Sons Sewer & Trine Construction Corp., Anderson Underground, Concrete,Inc.,20389 S.Broadway,Coal City,IL Water, Inc., P.O. Box 344, 1S 420 Shaffner Rd., 1202IpsenRd., Belvidere, II. ROB IWY CREEK INTERCEPTOR, Weiland Rd.,Prairie View, 60416 Yorkville,II,60560 Wheaton,IL 61008 CONTRACT 1,YORKVILLE,ILLINOIS Quantity II,60069 5% 5% 5% 5% ill!)DATE OCTOBER 15,204;11:00 A.M. 5% Unit Total Unit Total Unit Total Unit Total Unit Total 1. 36"PVC DR 25 Sanitary Sewer 3522 Lin.Ft. $ 202.00 $ 711,444.00 $ 239.22 $ 842,532.84 $ 242.00 $ 852,324.00 $ 163.40 $ 575,494.80 $ 285.00 $ 1,003,770.00 2. 24" PVC DR 25 Sanitary Sewer 40 lin. Ft. $ 162.00 $ 6,480.00 $ 106.00 $ 4,240.00 $ 175.00 $ 7,000.00 $ 157.10 $ 6,284.00 $ 240.00 $ 9,600.00 3. Connection Existing Manhole, Core Drill 1 Each $30,000.00 $ 30,000.00 $ 5,000.00 $ 5,000.00 $ 24,850.00 $ 24,850.00 920,750.00 $ 20,750.00 $ 16,000.00 $ 16,000.00 4. Di Manhole,4'1)ia. 1 Each $10,000.00 $ 10,000.00 $22,500.00 $ 22,500.00 $ 20,000.00 $ 20,000.00 $28,795.00 $ 28,795.00 $ 18,000.00 $ 18,000.00 5. Drop Manhole 6'Dia. 1 Each $ 11,000.00 $ 11,000.00 $ 8,500.00 $ 8,500.00 $ 22,000.00 $ 22,000.00 524,680.00 $ 24,680.0(1 $20,000.00 $ 20,000.00 --4 6. Manhole,Type A,5'Dia. 6 Each $ 8,500.00 $ 51,000.00 $ 5,000.00 $ 30,000.00 $ 5,500.00 $ 33,000.00 $22,040.00 $ 132,240.00 $ 6,500.00 $ 39,000.00 7. Manhole,Type A,7'Dia. 5 Each $12,000.00 $ 60,0(10.00 $ 10,000.00 $ 50,000.00 $ 6,500.00 $ 32,500.00 $26,195.00 $ 130,975.00 $ 9,000.00 $ 45,000.00 8. Demolition of Existing Building & Permit 1 L.Sum $ 18,000.00 $ 18,000.00 $ ,18,000.00 ,$ 18,000.00 $ 35,000.00 $ 35,000.00 V0,000.00 $ 20,000.00 $ 5,000.00 $ 5,000.00 9. Removal&Disposal of Entry Gate 1 L.Sum $ 6,000.00 $ 6,000.00 $ 6,000.00 $ 6,000.00 $ 7,300.00 $ 7,300.00 $ 5,000.00 $ 5,000.00 $ 10,000.00 $ 10,000.00 10. Sewer Televising 3562 Lin.Ft. $ 1.00 $ 3,562.00 $ 1.20 $ 4,274.40 $ 2.00 . $ 7,124.00 $ 1.60 $ 5,699.20 $ 1.50 $ 5,343.00 11. Unstable Soil Removal & Replacement with Crushed Stone(12" thick) 3000 Lin.Ft. $ 1.00 $ 3,000.00 $ 0.01 $ 30.00 $ 1.00 $ 3,000.00 $ 5.55 $ 16,650.00 $ 0.01 $ 30.00 12. Dandy Pipe Sock,5'Long&Disposal of Silt &Sock 10 Each $ 200.00 $ 2,000.00 $ 100.00 $ 1,000.00 $ 10.00 $ 100.00 $ 359.50 $ 33,595.00 $ 100.00 $ 1,000.00 13. Dandy Dewatering Bag 10' x 15' & Disposal of Silt&Bag 10 Each $ 500.00 $ 5,000.00 $ 500.00 $ 5,000.00 $ 100.00 $ 1,000.00 $ 495.00 $ 4,950.00 $ 300.00 $ 3,000.00 14. 'Traffic Control 1 I,.Stun $ 5,000.00 $ 5,000.00 $ 10,000.00 $ 10,000.00 $ 500.00 $ 500.00 959,712.00 $ 59,712.00 $ 2,000.00 $ 2,000.00 15. Rock Excavation 250 Cu.Yd. $ 25.00 $ 6,250.00 $ 200.00 $ 50,000.00 $ 10.00 $ 2,500.00 $ 187.50 $ 46,875.00 $ 100.00 $ 25,000.00 Tabulation Sheet Glenbr oak Excavalir g& I).Construction,Inc.1488 I7. Linden & Sons Sewer & Trine Construction Corp., Anderson Underground, Ine., Loner etc,Inc.,20389 S.Broadway,Coal C'By,IL Water, Inc., P.O. Box 344, 1S 420 Shaffner Rd., 1202 Ipsen Rd., Belvidere, IL ROIL ROY CREEK INTERCEPTOR, Weiland Rd.,Prairie View, 60416 Yorkville,IL 60560 Wheaton,IL 61008 CONTRACT 1,YORKVILLF,ILLINOIS Quantity IL 60069 5% 5% 5% 5% 111DDA"1'E OCTOBER 013ER 15,204;11:00 A.M. 5% Unit Total Unit Total Unit Total Unit Total Unit Total 16. Sod (80' wide along South Side of Soccer Fields East&West of Entrance Road) 10,500 Sq.Yd. $ 5.0(1 $ 52,500.00 $ 3.50 $ 36,750.00 $ 6.00 $ 63,000.00 $ 6.00 $ 63,000.00 $ 6.00 S 63,000.00 TOTAi.A111ODUN"t'OF 1111) - $ 981,236.00 $1,093,827.24 $ 1,111,198.00 $ 1,144,700.00 $ 1,265,743.00 ALTERNA'T'E BIT)ITEM: IA. 36" ('CFRI'M Class PN50-SN129 Sanitary Sewer 3522 Lin.Ft. $ 195.00 $ 686,790.00 $ 236.22 $ 831,966.84 $ 292.00 $ 1,028,424.00 $ 157.95 $ 556,299.90 $ 310.00 $ 1,091,820.00 • WALTER E. DEUCIELER ASSOCIATES,INC., CONSULTING ENGINEERS, 230 S. WOODLAWN AVE.,AURORA,IL 60506 Tabulation Sheet Swallow Construction Comstock Earthmoving, Corp.,4250 Lacey Old,. Inc.,15W700 N.Frontage ROB ROY CREEK INTERCEPTOR, Downers Grove,IL 60515 Rd.,Burr Ridge,IL 60527 CONTRACT 1,YORKVII,LE,ILLINOIS Quantity 5% 5% BID DATE OCTOBER 15,204;11:00A.M. Unit Total Unit Total Unit Total Unit Total Unit Total I. 36"I'VC OR 25 Sanitary Sewer 3522 Lin.FL $ 277.00 $ 975,594.00 $ 271.50 $ 956,223.00 2. 24" PVC DR 25 S:uritary Sewer 40 Lin.Ft. $ 215.00 $ 8,600.00 $ 258.50 $ 10,340.00 3. Connection Existing Manhole, Core Drill 1 Each $ 10,500.00 $ 10,500.00 $ 7,728.00 $ 7,728.00 4. Drop Manhole,4'Dia. 1 Each $ 10,274.00 $ 10,274.00 $14,028.00 $ 14,028.00 5. Drop Manhole 6'1)ia. 1 Each $ 12,456.00 $ 12,456.00 $ 15,078.00 $ 15,078.00 6. Manhole,Type A,5'Dia. 6 Earl, $ 8,744.00 $ 52,644.00 $ 5,964.00 $ 35,784.00 7. Manhole,Type A,7'Dia. 5 Each $ 12,368.00 $ 61,840.00 $ 7,014.00 $ 35,070.00 • 8. Demolition of Existing Building & Permit 1 L.Sum $ 55,000.00 $ 55,000.00 $ 25,000.00 $ 25,000.00 9. Removal&Disposal of Entry Gate 1 L.Sum $ 4,500.00 $ 4,500.00 $ 29,000.00 $ 29,000.00 10. Sewer Televising 3562 Lin.Ft. $ 3.00 $ 10,686.00 $ 6.40 $ 22,796.80 11. Unstable Soil Removal & Replacement with Crushed Stone(12" thick) 3000 Lin.Ft. $ 10.00 $ 30,000.00 $ 61.70 $ 185,100.00 12. Dandy Pipe Sock,5'Long&Disposal of Silt&Sock 10 Each $ 220.00 $ 2,200.00 $ 1,500.00 $ _ 15,000.00 13. Dandy Dewatering ltag 10' x 15' & Disposal of Silt &Bag 10 Each $ 230.00 $ 2,300.00 $ 1,700.00 $ 17,000.00 14. 'Traffic Control I L.Sum $ 10,000.00 $ 10,000.00 $ 3,000.00 $ 3,000.00 15. Rock Excavation 250 Cu.Yd. $ 55.00 $ 13,750.00 $ 175.00 $ 43,750.00 fabulation Sheet Swallow Construction Comstock Earthmoving, Corp.,4250 Lacey Rd,. Inc., 15W700 N.Frontage 1100 ROY CIZEEK INI'ERCF,I'TOlt, Downers Grove,IL 60515 Rd.,Burr Ridge,IL 60527 CONTRACT I,YORKVILLE,ILLINOIS Quantity 5% 5% IIID DATE OCTOBER 15,204;11:00 A.M. Unit Total Unit Total Unit Total Unit Total Unit Total 16. Sod (80' wide along South Side of Soccer Fields East&West of Entrance Road) 10,500 Sq.Yrl. $ 7.00 $ 73,500.00 $ 18.00 $ 189,000.00 "TOTAL AMOUNT OF B11)- $1,333,844.00 $1,603,897.80 ALTERNATE IIID ITEM: IA. 36" CCFRPM Class l'N50-SN 129 Sanitary Sewer 3522 Lin.Ft. $ 272.00 $ 957,984.00 $ 292.50 $1,030,185.00 10/22/2004 14 :21 FAX 630 553 5764 DANIEL J. KRAMER [2002/016 r (- \��p..C,r`s United City of Yorkville , • ti County Seat of Kendall County EST. � 1838 �� 800 Game Farm Road ACV) Yorkville,Illinois 60560 0 ' 0 Phone;630-553-4350 Fax;630-553.7575 -r'J'�•' SLE • i.er 22, 2004 Attorney Gary L. Taylor Rathje &Woodward 300 E. Roosevelt Rd. Wheaton, IL 60187 VIA FAX: 668-9218 Re: Villas at the Preserve Dear Gary: Obviously you have the direction for final revisions to the Planned Unit Development Agreement from City Council at the COW meeting of October 19, 2004. We would need four (4)signed originals of the Annexation/Planned Unit Development Agreement prior to the City Council meeting on Tuesday evening. If you could get those ovemighted to me so have them by sometime early Monday, that would be satisfactory. In addition I am enclosing at this time the Consent to Creation of the dormant or back-up Special SSAs for maintenance purposes which would needed to be executed by the owners of record. If you could please get that document executed and back to me at the same time, we should be fine. We are forwarding to the City t e proposed Ordinances Annexing and Authorizing Execution of the Agreement for the Tuesda , October 26,2004 City Council meeting at 7:00 p.m. Should you have any questions, please f- -1 free to contact me. Very tr curs, P, iel J. Kramer Attorney at Law DJK/lgc Encl. Cc Liz D'Anna 10/22/2004 14.23 FAX 630 553 5764 DANIEL J. KRAMER 016/018 _! \ - STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) ORDINANCE NO. 2004- AN ORDINANCE AUTHORIZING THE EXECUTION OF AN ANNEXATION AND PLANNED UNIT DEVELOPMENT AGREEMENT OF BURNSIDE CONSTRUCTION COMPANY (THE VILLAS AT THE PRESERVE SUBDIVISION) WHEREAS, it is in the best interest of the UNITED CITY OF YORKVILLE, Kendall County,Illinois,that a certain Annexation and Planned Unit Development Agreement pertaining to the annexation and development of the real estate described on Exhibit"A"attached hereto and made a part hereof entered into by the UNITED CITY OF YORKVILLE; and WHEREAS, said Annexation and Planned Unit Development Agreement has been drafted and has been considered by the City Council; and WHEREAS, the legal owners of record of the territory which is the subject of said Agreement are ready,willing and able to enter into said Agreement and to perform the obligations as required hereunder; and WHEREAS,the statutory procedures provided in 65 ILCS 5/11-15.1-1,as amended,for the execution of said Annexation and Planned Unit Development Agreement has been fully complied with; and WHEREAS,the property is contiguous to the City,and is not located within the boundaries 1 10/22/2004 14 .23 FAX 630 553 5764 DANIEL J. KRAMER Q1017/018 of any other Illinois Municipality. NOW THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE UNITED CITY OF YOR.KVILLE,KENDALL COUNTY, ILLINOIS, AS FOLLOWS: Section 1:That the Mayor and City Clerk are herewith authorized and directed to execute,on behalf of the City, an Annexation and Planned Unit Development Agreement concerning the annexation and development of the real estate described therein, a copy of which Annexation and Planned Unit Development Agreement is attached hereto and made a part hereof. Section 2: That this Ordinance shall be in full force and effect from and after its passage and approval as provided by law. WANDA OHARE JOSEPH BESCO VALERIE BURD PAUL JAMES LARRY KOT MARTY MUNNS ROSE SPEARS RICHARD STICKA APPROVED by me,as Mayor of the United City of Yorkville,Kendall County,Illinois,this day of , A.D. 20 MAYOR 2 10/22/2004 14:23 FAX 630 553 5764 DANIEL J. KRAMER (1018/018 PASSED by the City Council of the United City of Yorkville,Kendall County,Illinois this day of ,A.D. 20� Attest: CITY CLERK Prepared by: Law Offices of Daniel J. Kramer 1107A S. Bridge St. Yorkville,IL 60560 630.553.9500 3 10/22/2004 14 : 22 FAX 630 553 5764 DANIEL J. KRAMER i 013/016 EOL STATE OF ILLINOIS ) ) ss COUNTY OF KENDALL ) ORDINANCE NO. 2004- ORDINANCE ANNEXING PROPERTIES OF CONIFER GROUP, LLC (BURNSIDE CONSTRUCTION COMPANY— THE VILLAS AT THE PRESERVE SUBDIVISION) TO THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS WHEREAS, CONIFER GROUP, LLC, as record owner in fee simple of a tract of land contiguous to THE UNITED CITY OF YORKVILLE, have heretofore submitted a Petition for Annexation of said property; and WHEREAS, the development and annexation of said land have been considered by THE UNITED CITY OF YORKVILLE; and WHEREAS, THE UNITED CITY OF YORKVILLE deems it to be in its best interests to annex the said land described in said Petition for Annexation to THE UNITED CITY OF YORKVILLE; and WHEREAS, the Petitioner is the Owner of Record of said property and no electors reside thereon; and WHEREAS, said Petition is under oath requesting the annexation of said property to THE 1 10/22/2004 14 23 FAX 630 553 5764 DANIEL J. KRAMER Z014/018 UNITED CITY OF YORKVILLE, Kendall County, Illinois and in all respects is presented in accordance with the provisions of Section 7-1-8 of the Illinois Municipal Code,being 65 ILCS 5/11- 15.1-1 et. seq. WHEREAS,said property is contiguous to THE UNITED CITY OF YORKVILLE and not within the corporate limits of any municipality; and WHEREAS,the statutes provide that upon property affirmative vote of a majority of the City Council, contiguous property can be annexed to THE UNITED CITY OF YORKVILLE,Kendall County, Illinois. BE IT ORDAINED by the City Council of THE UNITED CITY OF YORKVILLE,Kendall County, Illinois: Section 1: That the property legally described as follows be and the same is hereby annexed to THE UNITED CITY OF YORKVILLE,Kendall County, Illinois: See Attached Legal Description Section 2: That the City Limits of THE UNITED CITY OF YORKVILLE be, and they are hereby,extended to include the territory hereby annexed to THE UNITED CITY OF YORKVILLE, Kendall County,Illinois. Section 3: That the City Clerk of THE UNITED CITY OF YORKVILLE be, and is hereby, authorized and directed to record with the Recorder of Deeds of Kendall County,Illinois,a certified copy of this Ordinance,together with an accurate map of the territory annexed,which map shall be certified as to its correctness. Section 4: That the property described in Exhibit "A" is hereby annexed and zoned as follows: R-2 Duplex Two-Family Residence District Planned Unit Development. 2 10/22/2004 14 23 FAX 630 553 5764 DANIEL J. KRAMER l 015/01B Section 5: That all Ordinances or portion of Ordinances in conflict herewith be,and they are hereby repealed insofar as such conflict exists. Section 6: That this Ordinance shall take effect and be in full force and effect upon and after its final passage and signing by the mayor and the recording by the Recorder of Deeds of Kendall County, Illinois, as herein provided, this day of , 2004. WANDA OHARE JOSEPH BESCO VALERIE BURD PAUL JAMES LARRY KOT MARTY MUNNS ROSE SPEARS RICHARD STICKA APPROVED by me,as Mayor of the United City of Yorkville,Kendall County,Illinois,this day of , A.D. 20 . MAYOR PASSED by the City Council of the United City of Yorkville,Kendall County,Illinois this day of , A.D. 20 . Attest: CITY CLERK Prepared by: Law Offices of Daniel J. Kramer 1107A S. Bridge St. Yorkville, IL 60560 630.553.9500 3 10/22/2004 14:22 FAX 630 553 5764 DANIEL J. KRAMER 003/01B r' • tr I • STATE OF ILLINOIS ) ) SS. COUNTY OF KENDALL ) THE VILLAS AT THE PRESERVE SUBDIVISION CONSENT TO CREATION OF SPECIAL SERVICE TAX AREA NOW COMES, CONIFER GROUP, LLC, the Owner of 100% of the real property, and BURNSIDE CONSTRUCTION COMPANY,the Developer of the real property of The Villas at the Preserve Subdivision who do hereby irrevocably consent and agree to the creation of a Special Tax Service Tax Area pursuant to 35 ILCS 200/27-5 (2002) et. seq. and do further waive notice of all right to hearings and publications thereof. The undersigned further waive notice and consent to imposition of said Special Tax Service Area as a back-up funding mechanism for said improvements and maintenance on the real property described in the attached Exhibit"A". This waiver and consents shall be binding upon Owners and their successors, heirs, and assigns. 1 10/22/2004 14 22 FAX 630 553 5764 DANIEL J. KRAMER a004/018 OWNER: DEVELOPER: CONIFER GROUP, LLC BURNSIDE CONSTRUCTION COMPANY By: By: Attest: Attest: Prepared by: Law Offices of Daniel J. Kramer 1107A S. Bridge Street Yorkville, Illinois 60560 630.553.9500 2 10/22/2004 14 :22 FAX 830 553 5764 DANIEL J. KRAMER ?]005/018 EriC STATE OF ILLINOIS ) ) ss. COUNTY OF KENDALL ) ORDINANCE NO, 2004- ENABLING ORDINANCE TO CREATE SPECIAL SERVICE AREA 2004- FOR CONIFER GROUP,LLC, AN ILLINOIS LIMITED LIABILITY COMPANY (THE VILLAS AT THE PRESERVE SUBDIVISION) NOW COMES, CONIFER GROUP,LLC,an Illinois Limited Liability Company,the Owner of 100% real property, and BURNSIDE CONSTRUCTION COMPANY, the Developer of THE VILLAS AT THE PRESERVE SUBDIVISOIN and the UNITED CITY OF YORKVILLE herein after referred to as"CITY"who agree to create a Special Service area upon the following terms and conditions: WHEREAS,CONIFER GROUP,LLC,wishes to provide additional security to the UNITED CITY OF YORKVILLE for purposes of guaranteeing unique and special municipal services to The Villas at the Preserve Subdivision; and WHEREAS, the owners of 100% of the subject real property hereinafter described in the attached Exhibit"A"have entered into a Declaration of Covenant and Restrictions for The Villas at the Preserve Homeowners' Association dated providing for repair and maintenance of monuments,signage,landscaping,other common area maintenance responsibilities, 1 10/22/2004 14 :22 FAX 630 553 5764 DANIEL J. KRAMER Uj006/018 and administrative expenses for said Development; and WHEREAS, the Declaration of Covenants and Restrictions of record dated have provided a primary duty with the Homeowners'Association of The Villas at the Preserve Subdivision to have maintenance and repair responsibility for the above specified purposes; and WHEREAS, the CITY is desirous of providing a back-up mechanism providing for the payment of any cost of maintenance and repair of the above-described purposes as well as any common elements, and subdivision entrance monumentation and signage to The Villas at the Preserve Subdivision and if the Homeowners'Association of The Villas at the Preserve Subdivision does not satisfactorily,in the opinion of the CITY,maintain those items above listed up to a safe and passable standard for the residents of The Villas at the Preserve Subdivision that a mechanism be established in order to provide that services are provided,which shall not become a tax burden on the general citizenry of the CITY; and WHEREAS, pursuant to 35 ILCS 200\27-5 (2002) et. seq. provides for the creation of Special Service Area for the provision of municipal responsibility to be assessed to a given area to finance those maintenance and improvements to the specifically designated area,providing unique and special services contained in said Service Area; and NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE UNITED CITY OF YORKVILLE AS FOLLOWS: SECTION I That a Special Service Area is created for tax purposes in The Villas at the Preserve Subdivision covering all platted lots within said SUBDIVISION, known as "The Villas at the 2 10/22/2004 14.22 FAX 630 553 5764 DANIEL J. KRAMER a 007/016 Preserve Subdivision". That the area designated for coverage by said Special Service Area is as set out in the attached Exhibit"A" to this Ordinance. SECTION ll That said Special Service Area is being created as a secondary source of financing to provide for any maintenance and repair of landscaping, subdivision entrance monumentation, and signage within common areas not carried out by The Villas at the Preserve Homeowners'Association as well as the associated administrative expenses incurred by the CITY. SECTION III That prior to the imposition of any levy of taxes pursuant to an act creating a Special Service Area Tax Act, 35 ILCS 200\27-5 (2002) et seq., a hearing shall be held in accordance with said Statute providing for the amount of taxes to be levied,the purposes for which said taxes are levied, and the necessity of levying said tax against The Villas at the Preserve Subdivision only in the event that the Homeowners' Association of said Subdivision does not maintain the above specified improvements, as well as common areas,subdivision entrance monumentation and signage of said Subdivision in a safe and passable manner. SECTION IV That any tax so levied shall be levied based on the assessed value of each of the taxable units located within said Subdivision. Notification of said levy shall be given in accordance with said Statute above cited in conformance with Illinois Compiled Statutes as to each individual dwelling unit owner on any platted lot in said Subdivision. SECTION V 3 10/22/2004 14 22 FAX R30 553 5764 DANIEL J. KRAMER I j008/018 The UNITED CITY OF YORKVILLE shall have power to issue Bonds pursuant to said Special Service Area Tax Act to complete said work and to levy repayment on an annual real estate tax bill basis against each dwelling unit within The Villas at the Preserve Subdivision. THIS ORDINANCE SHALL BE IN FULL FORCE AND EFFECT UPON ITS PASSAGE AND APPROVAL. WANDA OHARE JOSEPH BESCO VALERIE SURD PAUL JAMES LARRY KOT MARTY MUNNS ROSE SPEARS RICHARD STICKA APPROVED by me,as Mayor of the United City of Yorkville,Kendall County,Illinois,this day of , A,D. 20 . MAYOR PASSED by the City Council of the United City of Yorkville,Kendall County,Illinois this day of , A.D. 20 . Attest; CITY CLERK Prepared by&Return to: Law Offices of Daniel J. Kramer 1107A S. Bridge Street Yorkville, Illinois 60560 630.553.9500 4 10/22/2004 14:22 FAX 830 553 5784 DANIEL J. KRAMER 0009/01B HITril, .7* - STATE OF ILLINOIS ) ) SS. COUNTY OF KENDALL ) ORDINANCE 2004- AN ORDINANCE ESTABLISHING SPECIAL TAX SERVICE AREA NUMBER 2004- FOR THE VILLAS AT THE PRESERVE SUBDIVISION BE IT ORDAINED BY THE CITY COUNCIL OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, AS FOLLOWS: SECTION 1: Authority to Establish Special Service Area. Special Service Areas are established pursuant to Article VII, Section 7,of the Constitution of the State of Illinois, in force July 1, 1971, which provides: "Counties and municipalities which are not home-rule units shall have only powers granted to them by law and the powers...(6)to levy or impose additional taxes upon areas within their boundaries 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." and are established pursuant to the provisions of an Act to provide the manner of levying or imposing taxes for the provision of special services to areas within the boundaries of home-rule units and non-home-rule municipalities and counties and pursuant to the Revenue Act of 1939. 1 10/22/2004 14 22 FAX 830 553 3764 DANIEL J. KRAMER a 010/016 SECTION 2: Findings. A. The question of the establishment of the Special Tax Service Area hereinafter described as a Special Tax Service Area is considered by the City Council pursuant to an Ordinance entitled "Enabling Ordinance to Create Special Service Area 2004- for The Villas at the Preserve Subdivision",in the United City of Yorkville,and pursuant to a waiver and consent to the imposition of a Special Tax Service Area executed by the owner of 100% interest in said subdivision,without the necessity of any public hearing,or period for objection pursuant to 35 ILCS 200/27-5 (2002). B. The special tax shall be levied and shall be assessed as follows on all of the real property included in the special service area: A maximum of (percent of assessed valuation), i.e.; 5.50 per $100.00 of equalized assessed valuation. Said assessments may be made at any time by City Ordinance for an indefinite period of time;or for a time determined in said Ordinance after all required public hearings. At the hearing,all persons affected will be given an opportunity to be heard. The assessment made at said hearing will only be for the purpose of accomplishing extraordinary and unique repairs and maintenance as set out above in said subdivision. It is necessary to provide a back-up method to insure that monuments, signage,and landscaping within the common areas of The Villas at the Preserve Subdivision,as well as any other common areas designated in the Declaration of Covenants and Restrictions dated and Final Plats of The Villas at the Preserve Subdivision,to the Recorder of the United City of Yorkville a source of funding in the event said Homeowner's Association fails to maintain and repair said facilities in a safe and useable condition as is determined by the City Council of the United City of Yorkville. The United City of Yorkville shall further be reimbursed 2 10/22/2004 14: 22 FAX 630 553 5764 DANIEL J. KRAMER a 011/01B for any administrative costs incurred if any assessment is necessary to be made. This program is necessary for public safety and is in the best interest of maintaining real property values within The Villas at the Preserve Subdivision as described in the attached Exhibit"A". C. Prior to the assessments being made for any part of the work done listed above,the United City of Yorkville shall give the persons affected advance notice of a Public Hearing as per Illinois Compiled Statutes governing Special Tax Service Areas to be held so that input may be had as to said assessment SECTION 3 This Special Tax Services Area shall run for an indefinite period of time. SECTION 4: All Ordinances or parts of Ordinances in conflict with these provisions are repealed. SECTION 5: This Ordinance shall become effective from and after its passage, approval, and publication in pamphlet form in the manner prescribed by law. WANDA OHARE JOSEPH BESCO VALERIE BURR PAUL JAMES LARRY KOT MARTY MUNNS ROSE SPEARS RICHARD STICKA APPROVED by me,as Mayor of the United City of Yorkville,Kendall County,Illinois,this day of , A.D. 20 MAYOR 3 10/22/2004 14.22 FAX 630 553 5764 DANIEL J. KRAMER 0012/018 PASSED by the City Council of the United City of Yorkville,Kendall County,Illinois this day of , A,D. 20 Attest: _ CITY CLERK Prepared by: Law Offices of Daniel J, Kramer 1107A S. Bridge St. Yorkville, IL 60560 630.553.9500 4 i") t, i/ RESOLUTION 2004- RESOLUTION DECLARING OFFICIAL INTENT OF THE UNITED CITY OF YORKVILLE KENDALL COUNTY, ILLINOIS WHEREAS, the United City of Yorkville, Kendall County, Illinois (the "City") wishes to design, acquire, construct and install special services within the City's Special Service Area Number 2004-107 (Raintree Village II) (the "Special Service Area") and the City wishes to issue its special tax bonds to finance said special services; and WHEREAS, the City hereby finds and deteiinines that the financing of the special services described below by the City will serve the public purposes of the Special Service Area. NOW, THEREFORE, BE IT RESOLVED by the City Council of the United City of Yorkville, Kendall County, Illinois as follows: 1. The City intends to issue obligations (the "Bonds") for the purpose of financing the design, acquisition, construction and installation of special services consisting of engineering, soil testing and appurtenant work, mass grading and demolition, storm water management facilities, storm drainage systems and storm sewers, site clearing and tree removal, public water facilities, sanitary sewer facilities, erosion control measures, roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, and equipment and materials necessary for the maintenance thereof, landscaping, wetland mitigation and tree installation, costs for land and easement acquisitions relating to any of the foregoing improvements, required tap-on and related fees for water or sanitary sewer services and other eligible costs (the "Project"). The total amount which the City intends to borrow through the issuance of the Bonds for the Project will not exceed $ 2. Certain costs will be incurred by the City in connection with the Project prior to the issuance of the Bonds. The City reasonably expects to reimburse such costs with proceeds of the Bonds. 3. This Resolution constitutes a declaration of official intent under Treasury Regulation Section 1.150-2. 4. This Resolution shall be in full force and effect from and after its passage, approval and publication in pamphlet form, as provided by law. PAUL JAMES MARTY Mi_7NNS RICHARD STICKA WANDA OHARE VALERIE BURD ROSE SPEARS LARRY KOT JOSEPH BESCO PASSED AND APPROVED this day of , 2004 Mayor ATTEST: [SEAL] City Clerk