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City Council Packet 2020 11-10-20 AGENDA CITY COUNCIL MEETING Tuesday, November 10, 2020 7:00 p.m. City Hall Council Chambers 800 Game Farm Road, Yorkville, IL Call to Order: Pledge of Allegiance: Roll Call by Clerk: WARD I WARD II WARD III WARD IV Ken Koch Jackie Milschewski Chris Funkhouser Seaver Tarulis Dan Transier Arden Joe Plocher Joel Frieders Jason Peterson Establishment of Quorum: Amendments to Agenda: Presentations: Public Hearings: 1. Tax Levy 2. Boundary Line Agreement between Yorkville and Plainfield Citizen Comments on Agenda Items: Consent Agenda: 1. Minutes of the Regular City Council – October 27, 2020 2. Bill Payments for Approval $ 259,167.68 (vendors) $ 297,716.50 (payroll period ending 10/30/20) $ 556,884.18 (total) Mayor’s Report: 1. CC 2020-83 Appointment of Freedom of Information Officer – Behr Pfizenmaier 2. CC 2020-84 Ordinance Authorizing the Appointment of Temporary Deputy Clerks 3. CC 2020-85 Ordinance Amending Title 3, Chapter 8 of the City Code (Tobacco Regulations) 4. CC 2020-86 Local CURE Economic Support Program United City of Yorkville 800 Game Farm Road Yorkville, Illinois 60560 Telephone: 630-553-4350 www.yorkville.il.us City Council Agenda November 10, 2020 Page 2 Mayor’s Report (cont’d): 5. CC 2020-87 Vacant Lot Purchase – Lot 2 Prairie Pointe Drive a. Ordinance Authorizing the Third Amendment to the Annual Budget for the Fiscal Year Commencing on May 1, 2020 and Ending on April 30, 2021 b. Ordinance Approving a Contract for the Purchase and Sale of Real Estate (Lot 2 Prairie Pointe Dr.) 6. CC 2020-88 Resolution Expressing Official Intent Regarding Certain Capital Expenditures to be Reimbursed from Proceeds of General Obligation Alternate Revenue Bonds to be Issued by the United City of Yorkville, Kendall County, Illinois. 7. CC 2020-89 Purchase of Ultraviolet Light System and Parks Dump Truck a. Resolution Authorizing the Expenditure for One 2019 Ford F-450 Truck and Plow through Morrow Brothers Ford, Greenfield, Illinois, in the amount not to exceed $60,000 b. Purchase of Ultraviolet Light System c. Ordinance Authorizing the Fourth Amendment to the Annual Budget for the Fiscal Year Commencing on May 1, 2020 and Ending on April 30, 2021 8. CC 2020-90 Prairie Pointe Building Programming Discussion Public Works Committee Report: Economic Development Committee Report: Public Safety Committee Report: Administration Committee Report: Park Board: Planning and Zoning Commission: City Council Report: City Clerk’s Report: Community and Liaison Report: Staff Report: Mayor’s Report (cont’d): 9. CC 2020-91 FY 21 Budget Update Additional Business: Citizen Comments: Executive Session: 1. For litigation, when an action against, affecting, or on behalf of the particular public body has been filed and is pending before a court or administrative tribunal, or when the public body finds that an action is probable or imminent. Adjournment: City Council Agenda November 10, 2020 Page 3 COMMITTEES, MEMBERS AND RESPONSIBILITIES ADMINISTRATION: November 18, 2020 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Funkhouser Finance Library Vice-Chairman: Alderman Transier Administration Committee: Alderman Plocher Committee: Alderman Peterson ECONOMIC DEVELOPMENT: December 1, 2020 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Milschewski Community Development Planning & Zoning Commission Vice-Chairman: Alderman Peterson Building Safety & Zoning Kendall Co. Plan Commission Committee: Alderman Koch Committee: Alderman Frieders PUBLIC SAFETY: TBD – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Tarulis Police School District Vice-Chairman: Alderman Frieders Committee: Alderman Milschewski Committee: Alderman Transier PUBLIC WORKS: November 17, 2020 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Plocher Public Works Park Board Vice-Chairman: Alderman Koch Engineering YBSD Committee: Alderman Funkhouser Parks and Recreation Committee: Alderman Tarulis UNITED CITY OF YORKVILLE WORKSHEET CITY COUNCIL Tuesday, November 10, 2020 7:00 PM CITY COUNCIL CHAMBERS ---------------------------------------------------------------------------------------------------------------------------------------- AMENDMENTS TO AGENDA: ---------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------------------- PUBLIC HEARINGS: ----------------------------------------------------------------------------------------------------------------------------------------- 1. Tax Levy 2. Boundary Line Agreement between Yorkville and Plainfield ----------------------------------------------------------------------------------------------------------------------------------------- CITIZEN COMMENTS ON AGENDA ITEMS: ----------------------------------------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------------------------------------------------------- CONSENT AGENDA: ----------------------------------------------------------------------------------------------------------------------------------------- 1. Minutes of the Regular City Council – October 27, 2020 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 2. Bill Payments for Approval □ Approved ________ □ As presented □ As amended □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- MAYOR’S REPORT: ----------------------------------------------------------------------------------------------------------------------------------------- 1. CC 2020-83 Appointment of Freedom of Information Officer – Behr Pfizenmaier □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes ___________________________________________________________________________ ___________________________________________________________________________________ ___________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 2. CC 2020-84 Ordinance Authorizing the Appointment of Temporary Deputy Clerks □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes ___________________________________________________________________________ ___________________________________________________________________________________ ___________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 3. CC 2020-85 Ordinance Amending Title 3, Chapter 8 of the City Code (Tobacco Regulations) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes ___________________________________________________________________________ ___________________________________________________________________________________ ___________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 4. CC 2020-86 Local CURE Economic Support Program □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes ___________________________________________________________________________ ___________________________________________________________________________________ ___________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 5. CC 2020-87 Vacant Lot Purchase – Lot 2 Prairie Pointe Drive a. Ordinance Authorizing the Third Amendment to the Annual Budget for the Fiscal Year Commencing on May 1, 2020 and Ending on April 30, 2021 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ b. Ordinance Approving a Contract for the Purchase and Sale of Real Estate (Lot 2 Prairie Pointe Dr.) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 6. CC 2020-88 Resolution Expressing Official Intent Regarding Certain Capital Expenditures to be Reimbursed from Proceeds of General Obligation Alternate Revenue Bonds to be Issued by the United City of Yorkville, Kendall County, Illinois. □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes ___________________________________________________________________________ ___________________________________________________________________________________ ___________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 7. CC 2020-89 Purchase of Ultraviolet Light System and Parks Dump Truck a. Resolution Authorizing the Expenditure for One 2019 Ford F-450 Truck and Plow through Morrow Brothers Ford, Greenfield, Illinois, in the amount not to exceed $60,000 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ b. Purchase of Ultraviolet Light System □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ c. Ordinance Authorizing the Fourth Amendment to the Annual Budget for the Fiscal Year Commencing on May 1, 2020 and Ending on April 30, 2021 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 8. CC 2020-90 Prairie Pointe Building Programming Discussion □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes ___________________________________________________________________________ ___________________________________________________________________________________ ___________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- MAYOR’S REPORT (CONT’D): ----------------------------------------------------------------------------------------------------------------------------------------- 9. CC 2020-91 FY 21 Budget Update □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- ADDITIONAL BUSINESS: ----------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------------------- CITIZEN COMMENTS: ----------------------------------------------------------------------------------------------------------------------------------------- Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Public Hearing #1 Tracking Number Tax Levy Public Hearing City Council – November 10, 2020 Majority Approval Please see attached memo. Rob Fredrickson Finance Name Department Summary Materials related to conducting a public hearing on the tax levy. Background This item was last discussed at the October 27th City Council meeting when the tax levy estimate was approved. The total tax levy estimate is $5,166,865 as shown in the attached public hearing notice (Exhibit H). As you may recall from the previous meeting, staff had recommended the approval of either Exhibit A-1 or Exhibit A-2. Exhibit A-1 showed the City’s levy increasing by new construction only, in the amount of $82,059 (based on Kendall County’s estimate for new construction EAV of $13,701,537 as of August 19, 2020) and set the Library’s levy at their ceiling rate of $0.15 per $100 of EAV for the purposes of setting a maximum levy amount for the public hearing, as approved by the Library Board. Exhibit A-2 used the same set of assumptions for the Library, but the estimated EAV on new construction for the City was increased to $18,701,537. This would generate an estimated $30,936 in additional property tax proceeds, for a total of $112,995; and would ensure that the City captures every dollar possible under the new construction increment of the tax levy. The initial plan for this option was once EAV for new construction had been finalized (likely somewhere between $13.7M and $18.7M) by the County in the Spring of 2021, the motion and intent would be to direct staff to instruct the County to adjust the City’s levy request accordingly to make sure that ONLY the appropriate increment (between $82,059 and $112,995) generated from new construction is captured and NONE of the inflation increment. Since the October 27th City Council meeting staff has been informed by the County Clerk that the option (Exhibit A-2) stipulated above for the City’s levy would not be permissible. Based on this new information, staff’s revised plan would be to contact the County Assessor around December 1st in order to get the most recent EAV estimate on new construction; and then revise the levy accordingly for the December 8th Council meeting (final meeting before the levy filing deadline of December 22nd) so that the City captures every dollar possible under the new construction increment of the tax levy and NOTHING MORE. As an example, Exhibit C-2 shows an updated new construction incremental property tax amount of $88,383, based on a revised new construction EAV estimate of $14,730,495 from the Kendall County Assessor’s Office as of October 29th. This estimated ~$1 million dollar increase in new construction EAV would generate and additional $6,324 in property taxes for the City. Memorandum To: City Council From: Rob Fredrickson, Finance Director Date: November 4, 2020 Subject: 2020 Tax Levy Public Hearing Recommendation Once the public hearing has passed, it is the recommendation of staff that the City Council wait until the final meeting of 2020 (December 8th) to formally approve the tax levy, in order to ensure that the most up to date new construction EAV figure can be taken into account. This would be the best option for the City if Council intends to capture every dollar possible under the new construction increment of the levy and NOTHING MORE. In addition, the City Council and Library Board retain the ability to change (i.e. reduce) their respective levies in any manner deemed appropriate, as long as the levy amounts presented at the public hearing are not exceeded. As mentioned previously, the tax levy estimate only sets the limit on the total amount of property taxes that can be levied. Individual sub-levies (corporate, police pension, etc.) can still be adjusted, provided they do not go over the maximum aggregate amount set by the tax levy estimate. Furthermore, staff recommends that the City instruct the County Clerk to once again, levy separately for the City and the Library, so that both entities are held to the same rules when it comes to growth Summary Approval of a 2020 tax levy estimate, for purposes of publishing a public notice for an upcoming public hearing. Background Each year, the first step of the tax levy process involves adopting a tax levy estimate for purposes of holding a public hearing (if required). The estimated tax levy for the City and Library operations (capped taxes) is $4,295,704, as shown on Exhibit A-1. The City’s levy request totals $3,419,922 and includes increment generated from new construction only. The Library operations levy is set at the max rate of $0.15 per $100 of EAV; however, due to the property tax extension limitation law (PTELL), staff would expect the actual Library tax levy to be lower. 2017 Tax Levy (FY 19) thru 2019 Tax Levy (FY 21 - current fiscal year) Beginning with the 2017 levy process, the City Council began to ease back into its past practice of marginally increasing the levy each year as allowed under PTELL. Pursuant to PTELL, two factors determine how much the City, as a non-home rule municipality, can increase its levy by each year: the equalized assessed valuation (EAV) of new construction and the year-over-year change in inflation (as measured by CPI). For the 2017 (collected in FY 19) and 2018 (collected in FY 20 – last fiscal year) levies the City Council chose to increase the levy by new construction only, thus foregoing the inflationary increment of the levy. For the 2019 levy (currently being collected in FY 21) the City Council decided to continue this practice, once again increasing the levy by new construction ($96,055) only; and again, forfeiting the inflationary increment of $61,591. As a result, most residents over the last three levy cycles should have seen the City portion of their property tax bill stay relatively the same or even decrease slightly, assuming that the change in EAV of their homes was less than the overall increase in EAV for all taxable property in the City. 2020 Tax Levy (FY 22 – next fiscal year) For this year’s levy new construction EAV is currently estimated by Kendall County at $13,701,537, which would generate additional property tax proceeds of $82,059 for the City. As shown on Exhibit D, after two consecutive years of low inflation (levy years 2015-2016), CPI returned to more of a historical norm in 2017 of 2.1%. After holding right around 2.0% in levy years 2018 and 2019, CPI for 2020 has increased by 21%, to 2.3%. This inflationary portion of the levy equates to a projected increment of $76,771, for an estimated grand total of $158,830 in additional property taxes that could be levied under PTELL. Memorandum To: City Council From: Rob Fredrickson, Finance Director Date: October 21, 2020 Subject: 2020 Tax Levy Estimate 1 Based on the information presented above, it is the recommendation of staff that the City increase its levy only by the amount of incremental property taxes generated from new construction; which is currently estimated at $82,059 (as shown on Exhibit C). While this will result in the City not levying approximately $76,771 (CPI portion) under PTELL (which means this amount is lost for subsequent levy years), staff believes that this is a balanced approach; as it allows the City to marginally expand its tax base with minimal impact on homeowners. Depending on how the City Council decides to levy, either including incremental property taxes from both CPI and new construction or new construction only, will result in the City’s portion of the levy either increasing by approximately 4.8% (Exhibit B) or 2.5% (Exhibit C). For the 2020 levy year the City’s contribution (i.e. actuarially determined funding policy contribution) for the Police Pension Fund is $1,334,771 (Exhibit D – page 1), as calculated by the City’s actuary, MWM Consulting Group. This is an increase of $104,167 (8.5%) over the 2019 contribution amount of $1,230,604. As mention at the previous City Council meeting, staff had initially used a placeholder of $1.275 million based off the actuary’s projections from a year ago. Now that the updated report has been received, staff has increased the City’s Police Pension contribution by $59,771, while decreasing the Corporate levy by the same amount to maintain parity in each of the exhibits (A thru C). The increase in the City’s pension is primarily due to: • A shrinking amortization period (i.e. as we get closer to the year 2040, there is less time to spread out the remaining costs associated with the unfunded liability). • Normal costs continue to increase, as each year of additional service by current employees generates additional pension benefits. • Strong equity returns in 2019 were stifled in the Spring of 2020, due to the onset of the COVID- 19 pandemic. As shown on page 4 of the valuation report, the actual return for the Fund was a negative 1.13% v. its benchmark of positive 7.0%. The current pension contribution amount of $1,334,771 is calculated based on the assumption of a 100% funding level by the year 2040, pursuant to the City’s pension funding policy. At this current funding level, this would result in the General Fund receiving $22,105 less in property taxes in FY 22 than it did in FY 21. The City does have some flexibility regarding the funding level it chooses, as long as it does not go below a target of 90% by 2040, per State Statute. A reduced funding target, somewhere in a range between 90 to 99%, may better allow the City to strike a balance between adequately funding the pension fund and addressing the operational needs of the General Fund. Below is a summary that shows several 2020 contribution amounts for certain levels of 2040 funding targets (between 90 to 99%) and the corresponding gain or loss in property tax revenues to the General Fund (GF). A complete presentation of 2020 pension contribution amounts resulting from various 2040 funding targets have been attached as Exhibit G. • 99% Funding Target - $1,317,815 Contribution Amount. Impact on GF P-Tax – ($5,150) • 95% Funding Target - $1,249,995 Contribution Amount. Impact on GF P-Tax - +$62,671 • 90% Fund Target - $1,165,219 Contribution Amount. Impact on GF P-Tax - +$147,446 The current funding level of the Police Pension Fund is 49.1% (as calculated by dividing the actuarial value of assets of $11,553,728 by the accrued liability of $23,533,723), which is up from last year’s funding level of 47.5%. 2 Looking back at the last four levy cycles, you may recall that a reoccurring policy question has been whether the City and Library levies should be combined or levied separately. In an effort to “level the playing field” by applying the same rules of property tax growth (lesser of CPI or 5%, plus new construction) to both entities, the City Council has chosen to levy the two entities separately since in 2016. Last year the 2019 Library Operations tax rate was capped at $0.134 per $100 of EAV, resulting in a property tax extension of $739,084 for library operations. This was an increase of $34,315 (4.9%) over the 2018 extended amount of $704,769. For the 2020 levy staff recommends that Council continue with the practice of levying separately for the City and the Library, which is currently estimated to yield property taxes for library operations in the amount of $774,251. This amount includes both CPI ($16,999) and new construction ($18,168) increments. Based on current EAV the library tax rate is estimated to be at $0.133 per $100 of EAV (max amount is $0.15 per $100 EAV) for the 2020 levy year, which is an increase of 4.8% ($35,167) over the 2019 extension. The levy amount for Library operations was formally approved by their Board on October 12th , in the amount $875,782. The Library has chosen to levy at their maximum rate of $0.15 per $100 of EAV in order to capture every new construction dollar possible under the tax cap. Nonetheless, once PTELL is applied to the Library (assuming Council continues with the past practice of instructing the County to levy the City and Library separately), the actual amount received will be right around the $774,251 amount mentioned above. The fiscal year 2021 (2019 levy) certification from the County Clerk is attached (Exhibit E). The first page contains all City (non-Library) taxes, and the second page contains Library taxes (operations and debt service for the 2006 & 2013 Refunding bonds). The breakdown of the sublevies is attached for your review. These do not need to be formally decided upon until the City passes its levy ordinance in late November or early December. The County’s current EAV estimate is $583,854,466, which is a 5.5% increase from last year. The abatement ordinances for the non-abated (uncapped) City property taxes should be voted on in December; however, the County will typically give an extension until late January/early February. Homeowner Impact The property tax bill lists the City and the Library as two distinct itemized charges. Assuming the City levies for the new construction increment only (Exhibits A & C), the City’s (capped and uncapped) estimated levy extension is projected to increase by 2.5% for the 2020 levy year (payable in 2021). The Library (capped and uncapped) levy is projected to be 3.1% higher than the 2019 levy year extension (payable in 2020). Based on these two statements, the amount that each property owner pays to the City should be approximately $13 higher than the prior year and the amount paid to the Library should be approximately $8 higher than the prior year’s tax bill, assuming that their individual property’s EAV increases by the same percentage as overall EAV in the City (currently projected at 5.5% by Kendall County). 3 Recommendation The preliminary staff recommendations for aggregate levy amounts are below. City Tax Levy 2019 Levy Extension 2020 Maximum Levy (Estimate) 2020 Levy Recommended Amount City Levy (Capped) $3,337,863 $3,496,692 $3,419,922 City Bonds (Uncapped) N / A N / A N / A Totals $3,337,863 $3,496,692 $3,419,922 Library Tax Levy 2019 Levy Extension 2020 Maximum Levy (Estimate) 2020 Levy Recommended Amount Library Operations (Capped) $739,084 $875,782 $875,782 Library Bonds (Uncapped) 827,103 840,225 840,225 Totals $1,566,187 $1,716,007 $1,716,007 In regard to the setting of a tax levy estimate, staff recommends the approval of either Exhibit A-1 or Exhibit A-2. Exhibit A-1 shows the City’s levy increasing by new construction only, in the amount of $82,059 (based on Kendall County’s current estimate for new construction EAV of $13,701,537) and sets the Library’s levy at their ceiling rate of $0.15 per $100 of EAV for the purposes of setting a maximum levy amount for the public hearing. Exhibit A-2 uses the same set of assumptions for the Library, but the estimated EAV on new construction for the City is increased to $18,701,537. This would generate an estimated $30,936 in additional property tax proceeds, for a total of $112,995; and would ensure that the City captures every dollar possible under the new construction increment of the tax levy. Should this option be chosen, once EAV for new construction has been finalized (likely somewhere between $13.7M and $18.7M) by the County in the Spring of 2021, the motion and intent would be to direct staff to instruct the County to adjust the City’s levy request accordingly to make sure that ONLY the appropriate increment (between $82,059 and $112,995) generated from new construction is captured and NONE of the inflation increment. Once the public hearing has passed, City Council and the Library Board will have the ability to change (i.e. reduce) their respective levies in any manner deemed appropriate, as long as the levy amounts presented at the public hearing are not exceeded. Exhibit B is an estimate of how much the City could levy under PTELL (includes increases for both new construction & CPI) for a total of $158,830 in additional property tax proceeds. Exhibit C, which is the staff recommended levy, proposes that the only enhancement to the City’s levy would be the estimated new construction increment of $82,059; hence foregoing the CPI increment of $76,771 in subsequent tax years. As mentioned above, the tax levy estimate only sets the limit on the total amount of property taxes that can be levied. Individual sub-levies (corporate, police pension, etc.) can still be adjusted, provided they do not go over the maximum aggregate amount set by the tax levy estimate. 4 Furthermore, staff recommends that the City instruct the County Clerk to once again, levy separately for the City and the Library, so that both entities are held to the same rules when it comes to growth. Staff would propose to hold the public hearing at the November 10th City Council meeting. Drafts of potential public hearing notices featuring both Exhibits A-1 and A-2, along with charts showing the percentage increase for the Library and City levies for all relevant sections, are presented immediately following this memo, for your review and consideration. 5 PUBLIC NOTICE OF PROPOSED PROPERTY TAX LEVY FOR THE UNITED CITY OF YORKVILLE I. A public hearing to approve a proposed property tax levy increase by THE UNITED CITY OF YORKVILLE for 2020 will be held November 10, 2020 at 7:00 P.M. at the City Council Chambers, 800 Game Farm Road, Yorkville, Illinois. Any person desiring to appear at the public hearing and present testimony to the taxing district may contact Bart Olson, City Administrator, or Lisa Pickering, City Clerk, 800 Game Farm Road, Yorkville, Illinois (630) 553-4350. II. The corporate and special purpose property taxes extended for 2019 were $4,076,947. The proposed corporate and special purpose property taxes to be levied for 2020 are $4,295,704. This represents a 5.37% increase over the previous year. (Exhibit A-1) $82,059 38% $136,698 62% II. City & Library PTELL Amounts City Library 2019 Extended 2020 Requested $ Change City $3,337,863 $3,419,922 $82,059 Library 739,084 875,782 136,698 Totals $4,076,947 $4,295,704 $218,757 6 III. The property taxes extended for debt service and public building commission leases for 2019 were $827,103. The estimated property taxes to be levied for debt service and public building commission leases for 2020 are $840,225. This represents a 1.59% increase over the previous year. (Exhibit A-1) $13,122 100% III. Debt Service Amounts City Library 2019 Extended 2020 Requested $ Change City $0 $0 $0 Library 827,103 840,225 13,122 Totals $827,103 $840,225 $13,122 7 IV. The total property taxes extended or abated for 2019 were $4,904,050. The estimated total property taxes to be levied for 2020 are $5,135,929. This represents a 4.73% increase over the previous year. (Exhibit A-1) $82,059 35% $149,820 65% VI. Total Property ‐Tax Amounts City Library 2019 Extended 2020 Requested $ Change City $3,337,863 $3,419,922 $82,059 Library 1,566,187 1,716,007 149,820 Totals $4,904,050 $5,135,929 $231,879 8 PUBLIC NOTICE OF PROPOSED PROPERTY TAX LEVY FOR THE UNITED CITY OF YORKVILLE I. A public hearing to approve a proposed property tax levy increase by THE UNITED CITY OF YORKVILLE for 2020 will be held November 10, 2020 at 7:00 P.M. at the City Council Chambers, 800 Game Farm Road, Yorkville, Illinois. Any person desiring to appear at the public hearing and present testimony to the taxing district may contact Bart Olson, City Administrator, or Lisa Pickering, City Clerk, 800 Game Farm Road, Yorkville, Illinois (630) 553-4350. II. The corporate and special purpose property taxes extended for 2019 were $4,076,947. The proposed corporate and special purpose property taxes to be levied for 2020 are $4,326,640. This represents a 6.12% increase over the previous year. (Exhibit A-2) $112,995 45% $136,698 55% II. City & Library PTELL Amounts City Library 2019 Extended 2020 Requested $ Change City $3,337,863 $3,450,858 $112,995 Library 739,084 875,782 136,698 Totals $4,076,947 $4,326,640 $249,693 9 III. The property taxes extended for debt service and public building commission leases for 2019 were $827,103. The estimated property taxes to be levied for debt service and public building commission leases for 2020 are $840,225. This represents a 1.59% increase over the previous year. (Exhibit A-2) $13,122 100% III. Debt Service Amounts City Library 2019 Extended 2020 Requested $ Change City $0 $0 $0 Library 827,103 840,225 13,122 Totals $827,103 $840,225 $13,122 10 IV. The total property taxes extended or abated for 2019 were $4,904,050. The estimated total property taxes to be levied for 2020 are $5,166,865. This represents a 5.36% increase over the previous year. (Exhibit A-2) $112,995 43% $149,820 57% VI. Total Property Tax Amounts City Library 2019 Extended 2020 Requested $ Change City $3,337,863 $3,450,858 $112,995 Library 1,566,187 1,716,007 149,820 Totals $4,904,050 $5,166,865 $262,815 11 2018 Rate Setting EAV % Change over Prior Yr EAV 2019 Rate Setting EAV % Change over Prior Yr EAV 2020 Estimated EAV % Change over Prior Yr EAV Farm 3,202,140$ 3.86%Farm 3,259,791$ 1.80%Farm 3,376,732$ 3.59% Residential 416,780,620 7.74%Residential 450,745,939 8.15%Residential 480,211,130 6.54% Commercial 83,874,064 -0.12%Commercial 83,974,878 0.12%Commercial 84,518,557 0.65% Industrial 15,386,433 0.24%Industrial 15,509,884 0.80%Industrial 15,659,043 0.96% State Railroad 60,243 247.66%State Railroad 89,004 47.74%State Railroad 89,004 0.00% Total 519,303,500$ 6.14%Total 553,579,496$ 6.60%Total 583,854,466$ 5.47% 2018 2018 2018 2019 2019 2019 % Change over $ Change over 2020 2020 % Change over $ Change over Rate Levy Request Levy Extension Rate Levy Request Levy Extension Prior Yr Ext.Prior Yr Ext.Rate Levy Request Prior Yr Ext.Prior Yr Ext. Corporate 0.19306 1,002,536$ 1,002,567$ 0.18111 1,002,536$ 1,002,588$ 0.00%20$ 0.16795 980,588$ -2.19%(22,000)$ Bonds & Interest 0.00000 - - 0.00000 - - - - 0.00000 - - - IMRF Pension 0.00000 - - 0.00000 - - - - 0.00000 - - - Police Protection 0.17093 887,637 887,645 0.15618 864,563 864,580 -2.60%(23,065) 0.14808 864,563 0.00%(17) Police Pension 0.21404 1,111,484 1,111,517 0.22230 1,230,604 1,230,607 10.71%119,090 0.22861 1,334,771 8.46%104,164 Audit 0.00574 29,800 29,808 0.00542 30,000 30,004 0.66%196 0.00514 30,000 -0.01%(4) Liability Insurance 0.00771 40,000 40,038 0.00723 40,000 40,024 -0.04%(15) 0.00685 40,000 -0.06%(24) Social Security 0.02889 150,000 150,027 0.02710 150,000 150,020 0.00%(7) 0.02569 150,000 -0.01%(20) School Crossing Guard 0.00386 20,000 20,045 0.00362 20,000 20,040 (0.00) (6) 0.00343 20,000 (0.00) (40) Unemployment Insurance 0.00000 - - 0.00000 - - - - 0.00000 - - - Subtotal City 0.62423 3,241,457$ 3,241,648$ 0.60296 3,337,703$ 3,337,863$ 2.97%96,215$ 0.58575 3,419,922$ 2.46%82,059 Library Operations 0.13573 725,000$ 704,769$ 0.13351 739,047$ 739,084$ 4.87%34,315$ 0.15000 875,782$ 18.50%136,698$ Library Bonds & Interest 0.15350 797,012 797,038 0.14941 827,088 827,103 3.77%30,065 0.14391 840,225 1.59%13,122 Subtotal Library 0.28923 1,522,012$ 1,501,807$ 0.28292 1,566,135$ 1,566,187$ 4.29%64,380$ 0.29391 1,716,007$ 9.57%149,820 - Total City (PTELL & Non-PTELL)0.91346 4,763,469$ 4,743,456$ 0.88588 4,903,838$ 4,904,050$ 3.39%160,595$ 0.87966 5,135,929$ 4.73%231,879$ less Bonds & Interest 0.15350 797,012 797,038 0.14941 827,088 827,103 3.77%30,065 0.14391 840,225 1.59%13,122 P-TELL Totals 0.75996 3,966,457$ 3,946,417$ 0.73647 4,076,750$ 4,076,947$ 3.31%130,530$ 0.73575 4,295,704$ 5.37%218,757$ 2020 Tax Levy - Public Hearing (Estimated New Construction at $13.7 million) (Limiting Rate Applied to City & Library) 1 % Inc(Dec) Over $ Inc(Dec) Over % Inc(Dec) Over $ Inc(Dec) Over 2018 Requested 2018 Extended 2019 Requested 2019 Extended Prior Yr Extended Prior Yr Extended 2020 Requested Prior Yr Extended Prior Yr Extended City 2,129,973$ 2,130,131$ City 2,107,099$ 2,107,256$ -1.08%(23,032)$ City 2,085,151$ -1.05%(22,105)$ Library 725,000 704,769 Library 739,047 739,084 4.86%34,278 Library 875,782 18.50%136,698 Police Pension 1,111,484 1,111,517 Police Pension 1,230,604 1,230,607 10.71%119,087 Police Pension 1,334,771 8.46%104,164 City Debt Service - - City Debt Service - - - - City Debt Service - - - Library Debt Service 797,012 797,038 Library Debt Service 827,088 827,103 3.77%30,050 Library Debt Service 840,225 1.59%13,122 Total 4,763,469$ 4,743,456$ Total 4,903,838$ 4,904,050$ 3.38%160,382$ Total 5,135,929$ 4.73%231,879$ less Bonds & Interest 797,012 797,038 less Bonds & Interest 827,088 827,103 3.77%30,050 less Bonds & Interest 840,225 1.59%13,122 PTELL Subtotal 3,966,457$ 3,946,417$ PTELL Subtotal 4,076,750$ 4,076,947$ 3.30%130,333$ PTELL Subtotal 4,295,704$ 5.37%218,757$ City (excluding Debt Service)3,241,457$3,241,648$City (excluding Debt Service)3,337,703$3,337,863$2.96%96,055$City (excluding Debt Service)3,419,922$2.46%82,059$ Lib (excluding Debt Service)725,000 704,769 Lib (excluding Debt Service)739,047 739,084 4.86%34,278 Lib (excluding Debt Service)875,782 18.50%136,698 2020 Tax Levy - Public Hearing (Estimated New Construction at $13.7 million) (Limiting Rate Applied to City & Library) 2 2018 Rate Setting EAV % Change over Prior Yr EAV 2019 Rate Setting EAV % Change over Prior Yr EAV 2020 Estimated EAV % Change over Prior Yr EAV Farm 3,202,140$ 3.86%Farm 3,259,791$ 1.80%Farm 3,376,732$ 3.59% Residential 416,780,620 7.74%Residential 450,745,939 8.15%Residential 480,211,130 6.54% Commercial 83,874,064 -0.12%Commercial 83,974,878 0.12%Commercial 84,518,557 0.65% Industrial 15,386,433 0.24%Industrial 15,509,884 0.80%Industrial 15,659,043 0.96% State Railroad 60,243 247.66%State Railroad 89,004 47.74%State Railroad 89,004 0.00% Total 519,303,500$ 6.14%Total 553,579,496$ 6.60%Total 583,854,466$ 5.47% 2018 2018 2018 2019 2019 2019 % Change over $ Change over 2020 2020 % Change over $ Change over Rate Levy Request Levy Extension Rate Levy Request Levy Extension Prior Yr Ext.Prior Yr Ext.Rate Levy Request Prior Yr Ext.Prior Yr Ext. Corporate 0.19306 1,002,536$ 1,002,567$ 0.18111 1,002,536$ 1,002,588$ 0.00%20$ 0.17325 1,011,524$ 0.89%8,936$ Bonds & Interest 0.00000 - - 0.00000 - - - - 0.00000 - - - IMRF Pension 0.00000 - - 0.00000 - - - - 0.00000 - - - Police Protection 0.17093 887,637 887,645 0.15618 864,563 864,580 -2.60%(23,065) 0.14808 864,563 0.00%(17) Police Pension 0.21404 1,111,484 1,111,517 0.22230 1,230,604 1,230,607 10.71%119,090 0.22861 1,334,771 8.46%104,164 Audit 0.00574 29,800 29,808 0.00542 30,000 30,004 0.66%196 0.00514 30,000 -0.01%(4) Liability Insurance 0.00771 40,000 40,038 0.00723 40,000 40,024 -0.04%(15) 0.00685 40,000 -0.06%(24) Social Security 0.02889 150,000 150,027 0.02710 150,000 150,020 0.00%(7) 0.02569 150,000 -0.01%(20) School Crossing Guard 0.00386 20,000 20,045 0.00362 20,000 20,040 (0.00) (6) 0.00343 20,000 (0.00) (40) Unemployment Insurance 0.00000 - - 0.00000 - - - - 0.00000 - - - Subtotal City 0.62423 3,241,457$ 3,241,648$ 0.60296 3,337,703$ 3,337,863$ 2.97%96,215$ 0.59105 3,450,858$ 3.39%112,995 Library Operations 0.13573 725,000$ 704,769$ 0.13351 739,047$ 739,084$ 4.87%34,315$ 0.15000 875,782$ 18.50%136,698$ Library Bonds & Interest 0.15350 797,012 797,038 0.14941 827,088 827,103 3.77%30,065 0.14391 840,225 1.59%13,122 Subtotal Library 0.28923 1,522,012$ 1,501,807$ 0.28292 1,566,135$ 1,566,187$ 4.29%64,380$ 0.29391 1,716,007$ 9.57%149,820 - Total City (PTELL & Non-PTELL)0.91346 4,763,469$ 4,743,456$ 0.88588 4,903,838$ 4,904,050$ 3.39%160,595$ 0.88496 5,166,865$ 5.36%262,815$ less Bonds & Interest 0.15350 797,012 797,038 0.14941 827,088 827,103 3.77%30,065 0.14391 840,225 1.59%13,122 P-TELL Totals 0.75996 3,966,457$ 3,946,417$ 0.73647 4,076,750$ 4,076,947$ 3.31%130,530$ 0.74105 4,326,640$ 6.12%249,693$ 2020 Tax Levy - Public Hearing (Estimated New Construction at $18.7 million) (Limiting Rate Applied to City & Library) 1 % Inc(Dec) Over $ Inc(Dec) Over % Inc(Dec) Over $ Inc(Dec) Over 2018 Requested 2018 Extended 2019 Requested 2019 Extended Prior Yr Extended Prior Yr Extended 2020 Requested Prior Yr Extended Prior Yr Extended City 2,129,973$ 2,130,131$ City 2,107,099$ 2,107,256$ -1.08%(23,032)$ City 2,116,087$ 0.42%8,831$ Library 725,000 704,769 Library 739,047 739,084 4.86%34,278 Library 875,782 18.50%136,698 Police Pension 1,111,484 1,111,517 Police Pension 1,230,604 1,230,607 10.71%119,087 Police Pension 1,334,771 8.46%104,164 City Debt Service - - City Debt Service - - - - City Debt Service - - - Library Debt Service 797,012 797,038 Library Debt Service 827,088 827,103 3.77%30,050 Library Debt Service 840,225 1.59%13,122 Total 4,763,469$ 4,743,456$ Total 4,903,838$ 4,904,050$ 3.38%160,382$ Total 5,166,865$ 5.36%262,815$ less Bonds & Interest 797,012 797,038 less Bonds & Interest 827,088 827,103 3.77%30,050 less Bonds & Interest 840,225 1.59%13,122 PTELL Subtotal 3,966,457$ 3,946,417$ PTELL Subtotal 4,076,750$ 4,076,947$ 3.30%130,333$ PTELL Subtotal 4,326,640$ 6.12%249,693$ City (excluding Debt Service)3,241,457$3,241,648$City (excluding Debt Service)3,337,703$3,337,863$2.96%96,055$City (excluding Debt Service)3,450,858$3.39%112,995$ Lib (excluding Debt Service)725,000 704,769 Lib (excluding Debt Service)739,047 739,084 4.86%34,278 Lib (excluding Debt Service)875,782 18.50%136,698 2020 Tax Levy - Public Hearing (Estimated New Construction at $18.7 million) (Limiting Rate Applied to City & Library) 2 2018 Rate Setting EAV % Change over Prior Yr EAV 2019 Rate Setting EAV % Change over Prior Yr EAV 2020 Estimated EAV % Change over Prior Yr EAV Farm 3,202,140$ 3.86%Farm 3,259,791$ 1.80%Farm 3,376,732$ 3.59% Residential 416,780,620 7.74%Residential 450,745,939 8.15%Residential 480,211,130 6.54% Commercial 83,874,064 -0.12%Commercial 83,974,878 0.12%Commercial 84,518,557 0.65% Industrial 15,386,433 0.24%Industrial 15,509,884 0.80%Industrial 15,659,043 0.96% State Railroad 60,243 247.66%State Railroad 89,004 47.74%State Railroad 89,004 0.00% Total 519,303,500$ 6.14%Total 553,579,496$ 6.60%Total 583,854,466$ 5.47% 2018 2018 2018 2019 2019 2019 2020 2020 % Change over $ Change over Rate Levy Request Levy Extension Rate Levy Request Levy Extension Rate Levy Request Prior Yr Ext.Prior Yr Ext. Corporate 0.19306 1,002,536$ 1,002,567$ 0.18111 1,002,536$ 1,002,588$ 0.18110 1,057,358$ 5.46%54,770$ Bonds & Interest 0.00000 - - 0.00000 - - 0.00000 - - - IMRF Pension 0.00000 - - 0.00000 - - 0.00000 - - - Police Protection 0.17093 887,637 887,645 0.15618 864,563 864,580 0.14808 864,563 0.00%(17) Police Pension 0.21404 1,111,484 1,111,517 0.22230 1,230,604 1,230,607 0.22861 1,334,771 8.46%104,164 Audit 0.00574 29,800 29,808 0.00542 30,000 30,004 0.00514 30,000 -0.01%(4) Liability Insurance 0.00771 40,000 40,038 0.00723 40,000 40,024 0.00685 40,000 -0.06%(24) Social Security 0.02889 150,000 150,027 0.02710 150,000 150,020 0.02569 150,000 -0.01%(20) School Crossing Guard 0.00386 20,000 20,045 0.00362 20,000 20,040 0.00343 20,000 (0.00) (40) Unemployment Insurance 0.00000 - - 0.00000 - - 0.00000 - - - Subtotal City 0.62423 3,241,457$ 3,241,648$ 0.60296 3,337,703$ 3,337,863$ 0.59890 3,496,692$ 4.76%158,829 Library Operations 0.13573 725,000$ 704,769$ 0.13351 739,047$ 739,084$ 0.13261 774,251$ 4.76%35,167$ Library Bonds & Interest 0.15350 797,012 797,038 0.14941 827,088 827,103 0.14391 840,225 1.59%13,122 Subtotal Library 0.28923 1,522,012$ 1,501,807$ 0.28292 1,566,135$ 1,566,187$ 0.27652 1,614,476$ 3.08%48,289 Total City (PTELL & Non-PTELL)0.91346 4,763,469$ 4,743,456$ 0.88588 4,903,838$ 4,904,050$ 0.87542 5,111,168$ 4.22%207,118$ less Bonds & Interest 0.15350 797,012 797,038 0.14941 827,088 827,103 0.14391 840,225 1.59%13,122 P-TELL Totals 0.75996 3,966,457$ 3,946,417$ 0.73647 4,076,750$ 4,076,947$ 0.73151 4,270,943$ 4.76%193,996$ 2020 Tax Levy - Estimated CPI and New Construction Increments (Limiting Rate Applied to City & Library) 1 % Inc(Dec) Over $ Inc(Dec) Over 2018 Requested 2018 Extended 2019 Requested 2019 Extended 2020 Requested Prior Yr Extended Prior Yr Extended City 2,129,973$2,130,131$City 2,107,099$2,107,256$City 2,161,921$2.59%54,665$ Library 725,000 704,769 Library 739,047 739,084 Library 774,251 4.76%35,167 Police Pension 1,111,484 1,111,517 Police Pension 1,230,604 1,230,607 Police Pension 1,334,771 8.46%104,164 City Debt Service - - City Debt Service - - City Debt Service - - - Library Debt Service 797,012 797,038 Library Debt Service 827,088 827,103 Library Debt Service 840,225 1.59%13,122 Total 4,763,469$4,743,456$Total 4,903,838$4,904,050$Total 5,111,168$4.22%207,118$ less Bonds & Interest 797,012 797,038 less Bonds & Interest 827,088 827,103 less Bonds & Interest 840,225 1.59%13,122 PTELL Subtotal 3,966,457$3,946,417$PTELL Subtotal 4,076,750$4,076,947$PTELL Subtotal 4,270,943$4.76%193,996$ City (excluding Debt Service)3,241,457$3,241,648$City (excluding Debt Service)3,337,703$3,337,863$City (excluding Debt Service)3,496,692$4.76%158,829$ Lib (excluding Debt Service)725,000 704,769 Lib (excluding Debt Service)739,047 739,084 Lib (excluding Debt Service)774,251 4.76%35,167 2020 Tax Levy - Estimated CPI and New Construction Increments (Limiting Rate Applied to City & Library) 2 2018 Rate Setting EAV % Change over Prior Yr EAV 2019 Rate Setting EAV % Change over Prior Yr EAV 2020 Estimated EAV % Change over Prior Yr EAV Farm 3,202,140$ 3.86%Farm 3,259,791$ 1.80%Farm 3,376,732$ 3.59% Residential 416,780,620 7.74%Residential 450,745,939 8.15%Residential 480,211,130 6.54% Commercial 83,874,064 -0.12%Commercial 83,974,878 0.12%Commercial 84,518,557 0.65% Industrial 15,386,433 0.24%Industrial 15,509,884 0.80%Industrial 15,659,043 0.96% State Railroad 60,243 247.66%State Railroad 89,004 47.74%State Railroad 89,004 0.00% Total 519,303,500$ 6.14%Total 553,579,496$ 6.60%Total 583,854,466$ 5.47% 2018 2018 2018 2019 2019 2019 2020 2020 % Change over $ Change over Rate Levy Request Levy Extension Rate Levy Request Levy Extension Rate Levy Request Prior Yr Ext.Prior Yr Ext. Corporate 0.19306 1,002,536$ 1,002,567$ 0.18111 1,002,536$ 1,002,588$ 0.16795 980,588$ -2.19%(22,000)$ Bonds & Interest 0.00000 - - 0.00000 - - 0.00000 - - - IMRF Pension 0.00000 - - 0.00000 - - 0.00000 - - - Police Protection 0.17093 887,637 887,645 0.15618 864,563 864,580 0.14808 864,563 0.00%(17) Police Pension 0.21404 1,111,484 1,111,517 0.22230 1,230,604 1,230,607 0.22861 1,334,771 8.46%104,164 Audit 0.00574 29,800 29,808 0.00542 30,000 30,004 0.00514 30,000 -0.01%(4) Liability Insurance 0.00771 40,000 40,038 0.00723 40,000 40,024 0.00685 40,000 -0.06%(24) Social Security 0.02889 150,000 150,027 0.02710 150,000 150,020 0.02569 150,000 -0.01%(20) School Crossing Guard 0.00386 20,000 20,045 0.00362 20,000 20,040 0.00343 20,000 (0.00) (40) Unemployment Insurance 0.00000 - - 0.00000 - - 0.00000 - - - Subtotal City 0.62423 3,241,457$ 3,241,648$ 0.60296 3,337,703$ 3,337,863$ 0.58575 3,419,922$ 2.46%82,059 Library Operations 0.13573 725,000$ 704,769$ 0.13351 739,047$ 739,084$ 0.12970 757,252$ 2.46%18,168$ Library Bonds & Interest 0.15350 797,012 797,038 0.14941 827,088 827,103 0.14391 840,225 1.59%13,122 Subtotal Library 0.28923 1,522,012$ 1,501,807$ 0.28292 1,566,135$ 1,566,187$ 0.27361 1,597,477$ 2.00%31,290 Total City (PTELL & Non-PTELL)0.91346 4,763,469$ 4,743,456$ 0.88588 4,903,838$ 4,904,050$ 0.85936 5,017,399$ 2.31%113,349$ less Bonds & Interest 0.15350 797,012 797,038 0.14941 827,088 827,103 0.14391 840,225 1.59%13,122 P-TELL Totals 0.75996 3,966,457$ 3,946,417$ 0.73647 4,076,750$ 4,076,947$ 0.71545 4,177,174$ 2.46%100,227$ 2020 Estimated Tax Levy - New Construction Increment Only (Limiting Rate Applied to City & Library) ** (Based on original new construction EAV estimate of $13,701,537 as of August 19, 2020) ** 1 % Inc(Dec) Over $ Inc(Dec) Over 2018 Requested 2018 Extended 2019 Requested 2019 Extended 2020 Requested Prior Yr Extended Prior Yr Extended City 2,129,973$ 2,130,131$ City 2,107,099$ 2,107,256$ City 2,085,151$ -1.05%(22,105)$ Library 725,000 704,769 Library 739,047 739,084 Library 757,252 2.46%18,168 Police Pension 1,111,484 1,111,517 Police Pension 1,230,604 1,230,607 Police Pension 1,334,771 8.46%104,164 City Debt Service - - City Debt Service - - City Debt Service - - - Library Debt Service 797,012 797,038 Library Debt Service 827,088 827,103 Library Debt Service 840,225 1.59%13,122 Total 4,763,469$ 4,743,456$ Total 4,903,838$ 4,904,050$ Total 5,017,399$ 2.31%113,349$ less Bonds & Interest 797,012 797,038 less Bonds & Interest 827,088 827,103 less Bonds & Interest 840,225 1.59%13,122 PTELL Subtotal 3,966,457$ 3,946,417$ PTELL Subtotal 4,076,750$ 4,076,947$ PTELL Subtotal 4,177,174$ 2.46%100,227$ City (excluding Debt Service)3,241,457$ 3,241,648$ City (excluding Debt Service)3,337,703$ 3,337,863$ City (excluding Debt Service)3,419,922$ 2.46%82,059$ Lib (excluding Debt Service)725,000 704,769 Lib (excluding Debt Service)739,047 739,084 Lib (excluding Debt Service)757,252 2.46%18,168 2020 Estimated Tax Levy - New Construction Increment Only (Limiting Rate Applied to City & Library) ** (Based on original new construction EAV estimate of $13,701,537 as of August 19, 2020) ** 2 2018 Rate Setting EAV % Change over Prior Yr EAV 2019 Rate Setting EAV % Change over Prior Yr EAV 2020 Estimated EAV % Change over Prior Yr EAV Farm 3,202,140$ 3.86%Farm 3,259,791$ 1.80%Farm 3,376,732$ 3.59% Residential 416,780,620 7.74%Residential 450,745,939 8.15%Residential 480,211,130 6.54% Commercial 83,874,064 -0.12%Commercial 83,974,878 0.12%Commercial 84,518,557 0.65% Industrial 15,386,433 0.24%Industrial 15,509,884 0.80%Industrial 15,659,043 0.96% State Railroad 60,243 247.66%State Railroad 89,004 47.74%State Railroad 89,004 0.00% Total 519,303,500$ 6.14%Total 553,579,496$ 6.60%Total 583,854,466$ 5.47% 2018 2018 2018 2019 2019 2019 2020 2020 % Change over $ Change over Rate Levy Request Levy Extension Rate Levy Request Levy Extension Rate Levy Request Prior Yr Ext.Prior Yr Ext. Corporate 0.19306 1,002,536$ 1,002,567$ 0.18111 1,002,536$ 1,002,588$ 0.16903 986,912$ -1.56%(15,676)$ Bonds & Interest 0.00000 - - 0.00000 - - 0.00000 - - - IMRF Pension 0.00000 - - 0.00000 - - 0.00000 - - - Police Protection 0.17093 887,637 887,645 0.15618 864,563 864,580 0.14808 864,563 0.00%(17) Police Pension 0.21404 1,111,484 1,111,517 0.22230 1,230,604 1,230,607 0.22861 1,334,771 8.46%104,164 Audit 0.00574 29,800 29,808 0.00542 30,000 30,004 0.00514 30,000 -0.01%(4) Liability Insurance 0.00771 40,000 40,038 0.00723 40,000 40,024 0.00685 40,000 -0.06%(24) Social Security 0.02889 150,000 150,027 0.02710 150,000 150,020 0.02569 150,000 -0.01%(20) School Crossing Guard 0.00386 20,000 20,045 0.00362 20,000 20,040 0.00343 20,000 (0.00) (40) Unemployment Insurance 0.00000 - - 0.00000 - - 0.00000 - - - Subtotal City 0.62423 3,241,457$ 3,241,648$ 0.60296 3,337,703$ 3,337,863$ 0.58683 3,426,246$ 2.65%88,383 Library Operations 0.13573 725,000$ 704,769$ 0.13351 739,047$ 739,084$ 0.12970 757,252$ 2.46%18,168$ Library Bonds & Interest 0.15350 797,012 797,038 0.14941 827,088 827,103 0.14391 840,225 1.59%13,122 Subtotal Library 0.28923 1,522,012$ 1,501,807$ 0.28292 1,566,135$ 1,566,187$ 0.27361 1,597,477$ 2.00%31,290 Total City (PTELL & Non-PTELL)0.91346 4,763,469$ 4,743,456$ 0.88588 4,903,838$ 4,904,050$ 0.86044 5,023,723$ 2.44%119,673$ less Bonds & Interest 0.15350 797,012 797,038 0.14941 827,088 827,103 0.14391 840,225 1.59%13,122 P-TELL Totals 0.75996 3,966,457$ 3,946,417$ 0.73647 4,076,750$ 4,076,947$ 0.71653 4,183,498$ 2.61%106,551$ 2020 Estimated Tax Levy - New Construction Increment Only (Limiting Rate Applied to City & Library) ** (Based on original new construction EAV estimate of $14,730,495 as of October 29, 2020) ** 1 % Inc(Dec) Over $ Inc(Dec) Over 2018 Requested 2018 Extended 2019 Requested 2019 Extended 2020 Requested Prior Yr Extended Prior Yr Extended City 2,129,973$2,130,131$City 2,107,099$2,107,256$City 2,091,475$-0.75%(15,781)$ Library 725,000 704,769 Library 739,047 739,084 Library 757,252 2.46%18,168 Police Pension 1,111,484 1,111,517 Police Pension 1,230,604 1,230,607 Police Pension 1,334,771 8.46%104,164 City Debt Service - - City Debt Service - - City Debt Service - - - Library Debt Service 797,012 797,038 Library Debt Service 827,088 827,103 Library Debt Service 840,225 1.59%13,122 Total 4,763,469$4,743,456$Total 4,903,838$4,904,050$Total 5,023,723$2.44%119,673$ less Bonds & Interest 797,012 797,038 less Bonds & Interest 827,088 827,103 less Bonds & Interest 840,225 1.59%13,122 PTELL Subtotal 3,966,457$3,946,417$PTELL Subtotal 4,076,750$4,076,947$PTELL Subtotal 4,183,498$2.61%106,551$ City (excluding Debt Service)3,241,457$3,241,648$City (excluding Debt Service)3,337,703$3,337,863$City (excluding Debt Service)3,426,246$2.65%88,383$ Lib (excluding Debt Service)725,000 704,769 Lib (excluding Debt Service)739,047 739,084 Lib (excluding Debt Service)757,252 2.46%18,168 2020 Estimated Tax Levy - New Construction Increment Only (Limiting Rate Applied to City & Library) ** (Based on original new construction EAV estimate of $14,730,495 as of October 29, 2020) ** 2 Illinois Dept. of Revenue History of CPI's Used for the PTELL 01/14/2020 % Change From December Previous % Use for Years Taxes Year CPI-U December PTELL Comments Levy Year Paid 1991 137.900 -- 1992 141.900 2.9%2.9%1993 1994 1993 145.800 2.7%2.7%(5 % for Cook)1994 1995 1994 149.700 2.7%2.7%1995 1996 1995 153.500 2.5%2.5%1996 1997 1996 158.960 3.6%3.6%1997 1998 1997 161.300 1.5%1.5%1998 1999 1998 163.900 1.6%1.6%1999 2000 1999 168.300 2.7%2.7%2000 2001 2000 174.000 3.4%3.4%2001 2002 2001 176.700 1.6%1.6%2002 2003 2002 180.900 2.4%2.4%2003 2004 2003 184.300 1.9%1.9%2004 2005 2004 190.300 3.3%3.3%2005 2006 2005 196.800 3.4%3.4%2006 2007 2006 201.800 2.5%2.5%2007 2008 2007 210.036 4.08%4.1%2008 2009 2008 210.228 0.1%0.1%2009 2010 2009 215.949 2.7%2.7%2010 2011 2010 219.179 1.5%1.5%2011 2012 2011 225.672 3.0%3.0%2012 2013 2012 229.601 1.7%1.7%2013 2014 2013 233.049 1.5%1.5%2014 2015 2014 234.812 0.8%0.8%2015 2016 2015 236.525 0.7%0.7%2016 2017 2016 241.432 2.1%2.1%2017 2018 2017 246.524 2.1%2.1%2018 2019 2018 251.233 1.9%1.9%2019 2020 2019 256.974 2.3%2.3%2020 2021 CPI History (R-01/20) Printed by the authority of the State of Illinois – web only, 1 copy Actuarial Valuation City of Yorkville Yorkville Police Pension Fund As of May 1, 2020 For the Year Ending April 30, 2021DRAFT SUMMARY OF PRINCIPAL VALUATION RESULTS Contributions..........................................................................................................................................1 Statutory Minimum Funding Cost Elements...........................................................................................1 Funding Policy Actuarially Determined Contribution Cost Elements.....................................................2 Contriubtion to Avoid Negative Funding................................................................................................2 Financial Thumbnail Ratios.....................................................................................................................2 Plan Maturity Measures.........................................................................................................................3 Participant Data Summary......................................................................................................................3 VALUATION RESULTS Significant Events, Risk Disclosures and Issues Influencing Valuation Results.......................................4 Actuarial Certification.............................................................................................................................6 FINANCIAL AND ACTUARIAL EXHIBITS Exhibit 1 - Statement of Market Assets Available for Benefits..............................................................7 Exhibit 2 - Statement of Changes in Net Assets Available for Benefits..................................................8 Exhibit 3 - Determination of the Actuarial Value of Assets....................................................................9 Exhibit 4 - Determination of Statutory Minimum Required Annual Contribution.................................10 Exhibit 5 - Determination of Funding Policy Annual Contribution.........................................................11 Exhibit 6 - Determination of Contribution Required to Prevent Negative Funding...............................11 Exhibit 7 - Summary of Participant Data as of May 1, 2020...................................................................12 SUMMARY OF PRINCIPAL PLAN PROVISIONS Definitions...............................................................................................................................................13 Pension (3-111).......................................................................................................................................13 Pension to Survivors (3-112)...................................................................................................................14 Disability Pension Line of Duty (3-114.1)................................................................................................15 Disability Pension Not on Duty (3-114.2)...............................................................................................15 Other Provisions......................................................................................................................................15 Glossary of Terms...................................................................................................................................16 SUMMARY OF ACTUARIAL ASSUMPTIONS AND COST METHODS Nature of Actuarial Calculations.............................................................................................................18 Assumptions............................................................................................................................................18 Asset Valuation Methods........................................................................................................................19 Actuarial Cost Methods..........................................................................................................................19 Table of Contents SECTION 1SECTION 2SECTION 3SECTION 4SECTION 5DRAFT CONTRIBUTIONS Current Prior Year Valuation Valuation as of 5/1/2020 as of 5/1/2019 Contribution Required To Prevent Negative Funding $1,310,260 (49.8%)$1,230,604 (50.2%) Actuarially Determined Funding Policy Contribution $1,334,771 (50.7%)$1,226,371 (50.1%) Statutory Minimum Contribution per 40 ILCS 5/3 Section 125 $1,128,201 (42.9%)$1,035,331 (42.3%) Current Prior Year Item Valuation Valuation as of 5/1/2020 as of 5/1/2019 Accrued Liability $ 22,452,270 $ 21,273,616 Market Value of Assets $ 10,864,983 $ 10,403,718 Actuarial (Smoothed) Value of Assets $ 11,553,728 $ 10,501,652 Normal Cost (employer) $ 454,684 $ 389,134 Amortization Amount $ 582,651 $ 562,586 Statutory Minimum Contribution $ 1,128,201 $ 1,035,331 MWM Consulting Group was retained to prepare an actuarial valuation as of May 1,2020 for the Yorkville Police Pension Fund.The purpose of the actuarial valuation was to determine the financial position and the annual actuarial requirements of the pension fund under Illinois statute 40 ILCS 5/3,Section 125,and to develop a recommended minimum contribution amount. For quick reference,some of the key results of the valuation,along with selected financial and demographic information for the year ending April 30,2021 are summarized in this overview section along with (for comparison) the results from the prior year. Illinois statues require employers to contribute at least the amount necessary such that assets will equal at least 90% of the accrued liability by 2040. The minimum amount is determined under the Projected Unit Credit funding method, with smoothed assets, and is equal to the normal cost plus the amortization amount. Section 1: Summary of Principal Valuation Results STATUTORY MINIMUM FUNDING COST ELEMENTS () amounts expressed as a percentage of payroll The plan sponsor must contribute at least the statutorily required minimum contribution under Illinois statutes equal to the normal cost plus the amount necessary to amortize the unfunded accrued liability such that by 2040, the liabilities will be 90% funded. Other contribution amounts are shown including Funding Policy Contribution and the contribution required to prevent negative funding. Item Page 1 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT Accrued Liability Market Value of Assets Actuarial (Smoothed) Value of Assets Normal Cost (employer) Amortization Amount Actuarially Determined Funding Policy Contribution Accrued Liability Market Value of Assets Actuarial (Smoothed) Value of Assets Normal Cost (employer) Amortization Amount Amount of Contribution Needed to Avoid Negative Funding FINANCIAL THUMBNAIL RATIOS Tests Liquidity Ratio (based upon year ended) Coverage Ratio (Market Value Assets) Annual Benefit Payments (expected) Annual Contributions (expected) Members City $ 11,553,728 $ 423,745 $ 806,646 $ 1,334,771 FUNDING POLICY CONTRIBUTION COST ELEMENTS Item The funding policy contribution amount is determined under the Entry Age Normal funding method, with smoothed assets, and is equal to the normal cost plus the amortization amount. 100% of the unfunded liability is amortized as a level percentage of pay on a closed basis over 20 years. Current Valuation as of 5/1/2020 $ 23,533,723 $ 10,864,983 Prior Year Valuation as of 5/1/2019 $ 22,102,523 $ 10,403,718 $ 10,501,652 $ 375,283 $ 754,979 $ 1,226,371 $ 812,061 $ 1,310,260 $ 1,230,604 47.07% $ 868,094 $ 746,128 $ 23,533,723 $ 22,102,523 The statutory minimum contribution amortization amount is based upon a percentage of increasing payroll and, in the early years of funding, may not be sufficient to cover the interest cost on the unfunded liability. In order to avoid an increase in the unfunded liability (known as negative funding), the minimum amortization amount must be adjusted to be at least equal to the interest on the unfunded liability. The amount shown in the table as “Contribution to Avoid Negative Funding” provides for interest on 100% of the unfunded liability. $ 10,864,983 $ 10,403,718 $ 11,553,728 $ 10,501,652 $ 423,745 $ 375,283 $ 838,600 AMOUNT REQUIRED TO AVOID NEGATIVE FUNDING Item Current Prior Year Valuation Valuation as of 5/1/2020 as of 5/1/2019 This chart summarizes traditional financial ratios as applied to the pension plan. This liquidity ratio relates the cash flow position of the Fund by comparing the investment income plus employer and employee contributions to the annual benefit payments. Maintaining a ratio well above 100% prevents the liquidation of assets to cover benefit payments. The increase in benefits paid over the years is generally a result of the maturing of the pension plan. Coverage of the Accrued Liabilities by the Assets is the Coverage Ratio and is one indication of the long term funding progress of the plan. $ 260,748 $ 242,717 $ 1,334,771 $ 1,226,371 5/1/2020 Valuation 5/1/2019 Valuation 158%304% 46.17% Page 2 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT PLAN MATURITY MEASURES Tests Ratio of Market Value of Assets to Active Participant Payroll is a measure of volatility risk associated with asset losses Ratio of Accrued Liability to Payroll is a measure of volatility risk associated with changes in assumptions Ratio of retired life Actuarial Accrued Liability to total Actuarial Accrued Liability Percentage of Contributions less Benefit Payments to Market Value of Assets Ratio of Benefit Payments to Contributions Support Ratio: Ratio of Active Participants to Retired Participants Tier 1 Tier 2 Total Tier 1 Tier 2 Total Active Members Vested 14 2 16 16 0 16 Non-Vested 0 14 14 0 12 12 Total Active 14 16 30 16 12 28 Terminated entitled to future benefits 4 3 7 3 3 6 Retired 11 0 11 10 0 10 Surviving Spouse 0 0 0 0 0 0 Minor Dependent 0 0 0 0 0 0 Disabled 0 0 0 0 0 0 Total 29 19 48 29 15 44 0.61 0.54 5/1/2020 Valuation 5/1/2019 Valuation 4.13 4.25 8.94 9.02 as of 5/1/2019as of 5/1/2020 Item This chart includes financial relationship measures which are meant to help understand the risks associated with the plan. The ratio of Market Value of Assets to Active Payroll is measure of volatility risk associated with asset losses. The higher the ratio, the greater the volatility in contribution risks. The Ratio of Accrued Liability to Payroll is a measure of the volatility risk associated with assumption or other changes in liabilities. The higher the ratio, the greater the volatility in contribution risks. The Ratio of retired life actuarial accrued liability to total actuarial accrued liability is a measure of the maturity of the Plan. A mature plan will have a ratio above 60%. The Support Ratio (Actives: Retirees). A number less than 1 indicates a more mature plan. PARTICIPANT DATA SUMMARY The Actuarial Valuation takes into account demographic and benefit information for active employees, vested former employees, and retired pensioners and beneficiaries. The statistics for the past two years are compared in the chart. Prior Year Valuation Valuation 5.77%6.71% 0.57 0.49 1.67 1.75 Current Year Page 3 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT SECTION 2: VALUATION RESULTS Significant Events, Disclosure Risks and Issues Influencing Valuation Results Actuarial valuations are snapshot calculations which incorporate and reflect the experience and events of the past year such as changes in the demographics of the plan participants,gains and losses in the plan assets, changes in actuarial assumptions about future experience and outside influences such as legislation.Some of the more significant issues affecting the Plan’s contribution level are described here. Asset Performance for yearend 4/30/2020 The approximate -1.13%return (not time weighted)on net assets was below the actuarial assumption of 7.00% in effect for the 2019/2020 year. Change in Assumptions Funded Status The funded ratio measurement presented in the Actuarial Valuation Report for the Fund is the ratio of the actuarial value of fund assets available for benefits compared to the actuarial accrued liability.By monitoring changes in the funding ratio each year,one can determine whether or not funding progress is being made. Please understand that: • The funded ratio measurement is dependent upon the actuarial cost method which, in combination with the plan’s amortization policy, affects the timing and amounts of future contributions. The amounts of future contributions will most certainly differ from those assumed in this report due to future actual experience differing from assumed experience based upon the actuarial assumptions. Attainment of a funded status measurement in the Actuarial Valuation of 90% or 100% is not synonymous with no required future annual contributions. Even if the funded status attained is 100%, the plan would still require future normal cost contributions (i.e., contributions to cover the annual cost of the active membership accruing an additional year of service credit). • The funded ratio measurement is a different result depending upon whether the market value of assets or the actuarial value of assets is used. The fully generational mortality projection scale was updated from MP2018 to MP2019. 7.06%5.46%8.02% -1.13% 7.00% -5.00% 0.00% 5.00% 10.00% 2016 2017 2018 2019 2020 Historical Rates of Return Rate of Return on Assets Assumed Rate of Return 0.00% 25.00% 50.00% 75.00% 100.00% 2016 2017 2018 2019 2020 Funded Percentages Funded Ratios - Market Assets Funded Ratios - Smoothed Assets Page 4 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT Since the Funding Policy percentage of payroll amortization is less than the negative funding amount,at this point,the dollar value of the interest on the unfunded liability is not completely covered,and adds to the unfunded liability. Assuming the Funding Policy Contributions are received (and the actuarial assumptions are met)each year through 2040,the Fund’s funded ratio is projected to increase to 100%by 2040.If only the Minimum Statutory contributions are made,the Fund’s funded ratio would be projected to increase to 90%by 2040 and would require steeper contributions in years closer to 2040. The ability of the fund to reach 100%is heavily dependent on the City contributing the Funding Policy Employer Contribution each and every year.Actuarial standards do not require the actuary to evaluate the ability of the City or other contributing entity to make such required contributions to the Fund when due.Such an evaluation is not within the actuary’s domain of expertise.Consequently,the actuary performed no such evaluation. The articulated Funding Policy amortizes 100%the unfunded amount based upon a level percentage of pay. The statutory funding required amortization method develops dollar amounts which also increase as payroll increases.The dollar amounts towards the end of the closed amortization period are necessarily much larger, and if payroll does not increase as expected,the amortization amount can dramatically increase the contribution as a percentage of payroll. The employer contribution is expected to be paid according to the funding policy, which exceeds the required statutory minimum amount. An additional funding contribution amount is included which determines the amount necessary to prevent negative funding. Employer Contributions Negative Funding The current Funding Policy amortizes the unfunded amount based upon a level percentage of payroll.This amortization method develops dollar amounts which increase as payroll increases.The dollar amounts under this amortization method in the early years are less than the interest on the unfunded liability.For 2020,the interest on the unfunded is $838,600,whereas the funding policy amortization is $806,646.(See exhibits 5 and 6 on page 11).The dollar amounts towards the end of the closed amortization period are necessarily much larger,and if payroll does not increase as expected,the amortization amount can dramatically increase the contribution as a percentage of payroll. Page 5 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT ACTUARIAL CERTIFICATION MWM CONSULTING GROUP Kathleen E Manning, FSA Karl K. Oman, ASA Date Managing Principal & Consulting Actuary Consulting Actuary MWM Consulting Group MWM Consulting Group The results shown in this report have been calculated under the supervisions of a qualified Actuary as defined in appropriate State statutes.All results are based upon demographic data submitted by the Fund /City,financial data submitted by the Fund, applications of actuarial assumptions, and generally accepted actuarial methods. This valuation report has been prepared at the request of City of Yorkville to assist in administering the Plan and meeting specified financial and accounting requirements.This valuation report may not otherwise be copied or reproduced in any form without the consent of the Fund sponsor and may only be provided to other parties in its entirety.The information and valuation results shown in this report are prepared with reliance upon information and data provided to us, which we believe to the best of our knowledge to be complete and accurate and include: • Employee census data submitted by the City of Yorkville. This data was not audited by us but appears to be consistent with prior information, and sufficient and reliable for purposes of this report. We believe the assumptions and methods used are within the range of possible assumptions that are reasonable and appropriate for the purposes for which they have been used.In our opinion,all methods,assumptions and calculations are in accordance with requirements and the procedures followed and presentation of results are in conformity with generally accepted actuarial principles and practices.The undersigned actuary meets the Qualification Standards of the American Academy of Actuaries to render the actuarial opinions contained herein. There is no relationship between the City of Yorkville and MWM Consulting Group that impacts our objectivity.I certify that the results presented in this report are accurate and correct to the best of my knowledge. This is to certify that MWM Consulting Group has prepared an Actuarial Valuation of the Plan as of May 1,2020 for the purposes of determining statutory contribution requirements for the Fund in accordance with the requirements of 40 ILCS 5/3,Section 125,of determining the funding policy contribution amount (the Actuarially Determined Contribution).The funding policy is selected by the City.The contributions determined are net of contributions made by active member police officers during the year. The measurements shown in this actuarial valuation may not be applicable for other purposes.Actuarial valuations involve calculations that require assumptions about future events.Certain of the assumptions or methods are mandated for specific purposes.Future actuarial measurements may differ significantly from the current measurements presented in the report due to such factors as experience that deviates from the assumptions, changes in assumptions,increases or decreases expected as part of the natural operation of the methodology used for these measurements (such as the end of an amortization period,or additional cost or contributions based on the Plan’s funded status)and changes in plan provisions or applicable law.This report does not include an analysis of the potential range of such future measurements. • Financial data submitted by the City of Yorkville. Page 6 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT Exhibit 1 - Statement of Market Value of Assets 4/30/2020 4/30/2019 1. Investments at Fair Value: a. Cash and Cash equivalents $ 0 $ 0 b. Money Market Mutual Funds 508,401 218,695 c. Municipal Bonds 837,353 488,526 d. Certificates of Deposit 0 0 e. US Government and Agency Bonds 3,039,164 3,020,656 f. Common and Preferred Stocks 3,149,663 3,251,008 g. Insurance Contracts (at contract value): 0 0 h. Mutual Funds 3,309,914 3,402,045 i. Accrued Interest and receivables 22,950 25,362 j. Other 0 0 k. Subtotal Assets (a + b + c + d + e + f + g + h + i +j) $ 10,867,445 $ 10,406,292 2. Liabilities: a. Expenses Payable $ 2,462 $ 2,574 b. Liability for benefits due and unpaid 0 0 c. Other Liabilities 0 0 d. Total Liabilities $ 2,462 $ 2,574 3. Net Market Value of Assets Available for Benefits: (1k – 2d) $ 10,864,983 $ 10,403,718 Item Plan Year Ending SECTION 3 - FINANCIAL AND ACTUARIAL EXHIBITS Page 7 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT 4/30/2020 4/30/2019 Additions Contributions Employer $ 1,111,484 $ 963,361 Plan Member 269,903 243,941 Other (adjustment to beginning of year market value) 0 (243) Total Contributions $ 1,381,387 $ 1,207,059 Investment Income Realized and Unrealized Gains/(Losses) $ (540,057) $ 523,223 Interest 337,334 100,715 Dividends 76,811 79,268 Other Income 48,314 48,314 Investment Expenses (43,563) 0 Net Investment Income (121,161) 751,520 Total additions $ 1,260,226 $ 1,958,579 Deductions Benefits $ 781,425 $ 597,064 Refunds 5,947 0 Administrative Expenses 11,589 47,142 Total deductions $ 798,961 $ 644,206 Total increase (decrease) $ 461,265 $ 1,314,373 Net Market Value of Assets Available for Benefits: Beginning of year $ 10,403,718 $ 9,089,345 End of year $ 10,864,983 $ 10,403,718 Item Plan Year Ending Exhibit 2 - Statement of Change in Net Assets Page 8 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT 1. Expected Return on Assets a. Market Value of Assets as of Beginning of Year 10,403,718$ b. Income and Disbursements During the year i. Contributions Received (weighted 50%)690,694$ ii. Benefit Payments and Expenses (weighted 50%)399,481 iii. Weighted net income (other than investment income) (i) – (ii)291,213 c. Market Value adjusted for income and disbursements 10,694,931$ d. Expected Return on Assets at assumed rate of 7.00%748,645$ 2. Actual Return on Assets for year a. Market Value of Assets (Beginning of Year)10,403,718$ b. Income (less investment income)1,381,387 c. Disbursements 798,961 d. Market Value of Assets (End of Year)10,864,983 e. Actual Return on Assets (d) – (a) – (b) + (c)(121,161) f. Investment Gain/(Loss) for year: 2(e) - 1(d) (869,806)$ 3. Actuarial Value of Assets a. Market Value of Assets as of End of Year 10,864,983$ b. Deferred Investment gains/(losses) i. 80% of 2020 loss of $(869,806)695,845 ii. 60% of 2019 gain of $95,566 (57,340) iii. 40% of 2018 loss of $(127,661)51,064 iv. 20% of 2017 gain of $4,122 (824) v. Total 688,745 c. Actuarial Value of Assets for statutory funding 3(a) + 3(b)(v)11,553,728$ The Chart Below shows the comparison of smoothed to market asseets over the past five years Under 40 ILCS 5/3,the statutory minimum required contribution is to be determined based upon Actuarial Value of Assets,which are asset values which have been smoothed over a five-year period,beginning with the year 2011.The Actuarial Value of Assets has been calculated below based upon the market value of assets at May 1,2020 with adjustments for the preceding year’s gains/losses,which are reflected at the rate of 20%per year. Exhibit 3 – Actuarial Value of Assets $6,000,000 $8,000,000 $10,000,000 $12,000,000 2016 2017 2018 2019 2020 Smoothed vs Market Assets Market Value of Assets Actuarial (Smoothed) Value of Assets Page 9 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT Present Value of Benefits as of 5/1/2020 Projected Unit Credit (PUC) Normal Cost as of 5/1/2020 PUC Actuarial Accrued Liability as of 5/1/2020 1. Active Officers a) Normal & Early Retirement 13,908,994$ 531,541$ 6,452,086$ b) Vested Withdrawal 1,010,784 60,453 619,395 c) Pre-Retirement Death 372,817 23,553 187,322 d) Disability 1,559,643 99,885 756,121 e) Total Active Police Officers 16,852,238$ 715,432$ 8,014,924$ 2. Inactive Police Officers and Survivors: a) Normal Retirees 13,490,596$ 13,490,596$ b) Widows (survivors)0 0 c) Deferred Vested 946,750 946,750 d) Disabled 0 0 e) Total - Nonactive 14,437,346$ 14,437,346$ 3. Total – All 31,289,584$ 22,452,270$ Amount 2,631,165$ 454,684 260,748 22,452,270 20,207,043 11,553,728 8,653,315 582,651 90,866 $1,128,201 (42.9%) *() amount as a percent of payroll 10. Minimum statutory tax levy contribution per 40 ILCS 5/3 – (2) + (8) + (9) Under 40 ILCS 5/3,the statutory minimum required contribution is to be determined based upon the Projected Unit Credit actuarial funding method,where the unfunded liability is amortized such that 90%of the liability will be funded as of 2040.Under the statute,90%of the unfunded liability is to be amortized as a level percentage of payroll over the period through 2040.The mandated funding method,the Projected Unit Credit funding method,requires the annual cost of the plan to be developed in two parts:that attributable to benefits allocated to the current year (the normal cost); and that allocated to benefits attributable to prior service (the accrued liability). Funding Elements for 40 ILCS 5/3 Minimum Statutory Contribution under 40 ILCS 5/3 Item 1. Annual Payroll 2. Normal Cost (net of employee/member contributions) 3. Employee Contributions (expected) 4. Funding Actuarial Liability 5. 90% of Funding Actuarial Liability Exhibit 4- Determination of the Statutory Minimum Required Contribution 6. Actuarial Value of Assets (Exhibit 3) 7. Unfunded Actuarial Balance 8. Amortization of Unfunded Balance over 20 years as a level percentage of payroll 9. Interest on (2), (3) and (8) Page 10 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT Present Value of Benefits as of 5/1/2020 Entry Age Normal Cost as of 5/1/2020 Entry Age Accrued Liability as of 5/1/2020 1. Active Officers a) Normal & Early Retirement 13,908,994$ 519,267$ 8,048,275$ b) Vested Withdrawal 1,010,784 60,642 304,805 c) Pre-Retirement Death 372,817 18,682 161,036 d) Disability 1,559,643 85,902 582,261 e) Total Active Police Officers 16,852,238$ 684,493$ 9,096,377$ 2. Inactive Police Officers and Survivors: a) Normal Retirees 13,490,596$ 13,490,596$ b) Widows (survivors)0 0 c) Deferred Vested 946,750 946,750 d) Disabled 0 0 e) Total - Nonactive 14,437,346$ 14,437,346$ 3. Total – All 31,289,584$ 23,533,723$ Amount 423,745$ 260,748 23,533,723 23,533,723 11,553,728 11,979,995 806,646 104,380 $1,334,771 (50.7%) Amount 423,745$ 260,748 23,533,723 11,553,728 11,979,995 838,600 47,915 $1,310,260 (49.8%) Exhibit 5- Determination of the Funding Policy Contribution Funding Elements for Funding Policy Contribution The Tax Levy amount based upon the articulated funding policy is the actuarially determined contribution,rather than the amount determined as the minimum under 40 ILCS 5/3.The funding policy contribution is developed below,based upon the Entry Age Normal Funding Method,with 100%of the unfunded accrued liability amortized as a level percentage of payroll over the 20 years through FYE 2040.The contribution is then the sum of the Normal Cost (developed under the entry age method,but where the total normal cost is not less than 17.5%)plus the amortization payment. Also shown is the contribution amount necessary to prevent negative funding. 1. Normal Cost (net of employee/member contributions) Actuarially Determined Funding Policy Contribution for Tax Levy Item 6. Unfunded Actuarial Balance 7. Amortization of Unfunded Balance over 20 years as a level percentage of payroll 8. Interest on (1), (2) and (7) 9. Actuarially Determined Funding Policy Contribution for Tax Levy (1) + (7) + (8) 2. Employee Contributions (expected) 3. Funding Actuarial Liability 4. 100% of Funding Actuarial Liability 5. Actuarial Value of Assets (Exhibit 3) Exhibit 6- Contribution Necessary to Prevent Negative Funding Item 1. Normal Cost (net of employee/member contributions) 2. Employee Contributions (expected) 3. 100% of Funding Actuarial Liability 4. Actuarial Value of Assets (Exhibit 3) 5. Unfunded Actuarial Balance 6. Interest on Unfunded Liability 7. Interest on (1), (2) 8. Contribution Necessary to Prevent Negative Funding (1) + (6) + (7) Page 11 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT Tier 1 Tier 2 Total 14 2 16 0 14 14 14 16 30 4 3 7 11 0 11 0 0 0 0 0 0 0 0 0 29 19 48 0 - 4 5 - 9 10 - 14 15 - 19 20 - 24 25 - 29 30 - 34 35 - 39 40+ Under 20 0 20 - 24 2 2 25 - 29 3 1 4 30 - 34 4 3 1 8 35 - 39 5 5 40 - 44 2 1 4 7 45 - 49 1 1 2 50 - 54 1 1 2 55 - 59 0 60 - 64 0 65 & Over 0 Total 10 6 7 6 1 0 0 0 0 30 Average Length of Service: Participant Data Exhibit 7 – Summary of Participant Data as of May 1, 2020 36.6 years 9.3 years Active Employee Participants AGE AND SERVICE DISTRIBUTION AS OF MAY 1, 2020 Average Age: Age Group Service Total Item As of 5/1/2020 Active Members Total Actives Retired Members Minor Dependents Disabled Participants Total Vested Non-Vested Terminated Members entitled to future benefits Surviving Spouses Page 12 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT SECTION 4 - SUMMARY OF PRINCIPAL PLAN PROVISIONS This summary provides a general description of the major eligibility and benefit provisions of the pension fund upon which this valuation has been based.It is not intended to be,nor should it be interpreted as,a complete statement of all provisions Definitions Tier 1 – For Police Officers first entering Article 3 prior to January 1, 2011 Tier 2 – For Police Officers first entering Article 3 after December 31, 2010 Police Officer (3-106):Any person appointed to the police force and sworn and commissioned to perform police duties. Persons excluded from Fund (3-109):Part-time officers,special police officer,night watchmen,traffic guards,clerks and civilian employees of the department.Also,police officers who fail to pay the required fund contributions or who elect the Self-Managed Plan option. Creditable Service (3-110):Time served by a police officer,excluding furloughs in excess of 30 days,but including leaves of absences for illness or accident and periods of disability where no disability pension payments have been received and also including up to 3 years during which disability payments have been received provided contributions are made. Pension (3-111) Normal Pension Age Tier 1 - Age 50 with 20 or more years of creditable service. Tier 2 - Age 55 with 10 or more years of creditable service. Normal Pension Amount Tier 1 -50%of the greater of the annual salary held in the year preceding retirement or the annual salary held on the last day of service, plus 2½% of such annual salary for service from 20 to 30 year (maximum 25%)]. Tier 2 -2½%of Final Average salary for each year of service.Final Average Salary is the highest salary based on the highest consecutive 48 months of the final 60 months of service Early Retirement at age 50 with 10 or more years of service but with a penalty of ½%for each month prior to age 55. Annual Salary capped at $106,800 increased yearly by the lesser of the Consumer Price Index-Urban (CPI-U)or 3%. The Salary cap for valuations beginning in 2020 is $115,929. Minimum Monthly Benefit: $1,000 Maximum Benefit Percentage: 75% of salary Page 13 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT Termination Retirement Pension Date Separation of service after completion of between 8 and 20 years of creditable service. Termination Pension Amount Commencing at age 60,2½%of annual salary held in the year preceding termination times years of creditable service or refund of contributions,or for persons terminating on or after July 1,1987,2½%of annual salary held on the last day of service times years of credible service, whichever is greater. Pension Increase Non-Disabled Tier 1 -3%increase of the original pension amount after attainment of age 55 for each year elapsed since retirement,followed by an additional 3%of the original pension amount on each May 1 thereafter.Effective July 1, 1993,3%of the amount of pension payable at the time of the increase including increases previously granted, rather than 3% of the originally granted pension amount. Tier 2 -The lesser of ½of the Consumer Price Index-Urban (CPI-U)or 3%increase of the original pension amount after attainment of age 60 and an additional such increase of the original pension amount on each May 1 thereafter. Disabled 3%increase of the original pension amount after attainment of age 60 for each year he or she received pension payments, followed by an additional 3% of the original pension amount in each May 1 thereafter. Pension to Survivors (3-112 ) Death of Retired Member Tier 1 - 100% of pension amount to surviving spouse (or dependent children). Tier 2 -66 2/3%of pension amount to surviving spouse (or dependent children),subject to the following increase: The lesser of ½of the Consumer Price Index-Urban (CPI-U)or 3%increase of the original pension amount after attainment of age 60 and an additional such increase of the original pension amount on each May 1 thereafter. Death While in Service (Not in line of duty) With 20 years of creditable service, the pension amount earned as of the date of death. With less than 20 years of creditable service,50%of the salary attached to the rank for the year prior to the date of death. Death in Line of Duty 100% of the salary attached to the rank for the last day of service year prior to date of death. Minimum Survivor Pension $1,000 per month to all surviving spouses. Page 14 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT Disability Pension - Line of Duty (3-114.1) Eligibility Suspension or retirement from police service due to sickness, accident or injury while on duty. Pension Greater of 65%of salary attached to rank at date of suspension or retirement and the retirement pension available. Minimum $1,000 per month. Disability Pension - Not on Duty (3-114.2) Eligibility Suspension or retirement from police service for any cause other than while on duty. Pension 50% of salary attached to rank at date of suspension or retirement. Minimum $1,000 per month. Other Provisions Marriage after Retirement (3-120) No surviving spouse benefit available. Refund (3-124) At termination with less than 20 years of service, contributions are refunded upon request. Contributions by Police Officers (3-125.1) Beginning May 1,2001,9.91%of salary including longevity,but excluding overtime pay,holiday pay,bonus pay, merit pay or other cash benefit. Page 15 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT GLOSSARY Actuarial Accrued Liability See Entry Age Normal Cost Method and Projected Unit Credit Cost Method. Actuarial Assumptions The economic and demographic predictions used to estimate the present value of the plan’s future obligations. They include estimates of investment earnings,salary increases,mortality,withdrawal and other related items. The Actuarial Assumptions are used in connection with the Actuarial Cost Method to allocate plan costs over the working lifetimes of plan participants. Actuarial Cost Method The method used to allocate the projected obligations of the plan over the working lifetimes of the plan participants. Also referred to as an Actuarial Funding Method. Actuarial Funding Method See Actuarial Cost Method Actuarial Gain (Loss) The excess of the actual Unfunded Actuarial Accrued Liability over the expected Unfunded Actuarial Accrued Liability represents an Actuarial Loss.If the expected Unfunded Actuarial Accrued Liability is greater,an Actuarial Gain has occurred. Actuarial Present Value The value of an amount or series of amounts payable or receivable at various times,determined as of a given date by the application of a particular set of Actuarial Assumptions . Actuarial Value of Assets The asset value derived by using the plan’s Asset Valuation Method. Asset Valuation Method A valuation method designed to smooth random fluctuations in asset values.The objective underlying the use of an asset valuation method is to provide for the long-term stability of employer contributions. Employee Retirement Income Security Act of 1974 (ERISA) The primary federal legislative act establishing funding,participation,vesting,benefit accrual,reporting, and disclosure standards for pension and welfare plans. Entry Age Normal Cost Method One of the standard actuarial funding methods in which the Present Value of Projected Plan Benefits of each individual included in the Actuarial Valuation is allocated on a level basis over the earnings of the individual between entry age and assumed exit age(s).The portion of this Actuarial Present Value allocated to a valuation year is called the Normal Cost .The portion of this Actuarial Present Value not provided for at a valuation date by the Actuarial Present Value of future Normal Costs is called the Actuarial Accrued Liability . Page 16 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT GLOSSARY (Continued) Normal Cost The portion of the Present Value of Projected Plan Benefits that is allocated to a particular plan year by the Actuarial Cost Method .See Entry Age Normal Cost Method for a description of the Normal Cost under the Entry Age Normal Cost Method.See Projected Unit Credit Cost Method for a description of the Normal Cost under the Projected Unit Credit Cost Method. Present Value of Future Normal Costs The present value of future normal costs determined based on the Actuarial Cost Method for the plan.Under the Entry Age Normal Cost Method ,this amount is equal to the excess of the Present Value of Projected Plan Benefits over the sum of the Actuarial Value of Assets and Unfunded Actuarial Accrued Liability. Present Value of Projected Plan Benefits The present value of future plan benefits reflecting projected credited service and salaries.The present value is determined based on the plan’s actuarial assumptions. Projected Unit Credit Cost Method One of the standard actuarial funding methods in which the Present Value of Projected Plan Benefits of each individual included in the Actuarial Valuation is allocated by a consistent formula to valuation years.The Actuarial Present Value allocated to a valuation year is called the Normal Cost .The Actuarial Present Value of benefits allocated to all periods prior to a valuation year is called the Actuarial Accrued Liability . Unfunded Actuarial Accrued Liability The excess of the Actuarial Accrued Liability over the Actuarial Value of Assets. Page 17 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT Mortality Retirement Tier 1 Age Age Age Age 50 15.00%61 25.00%50 15.00%61 25.00% 51 15.00%62 25.00%51 15.00%62 25.00% 52 20.00%63 25.00%52 20.00%63 25.00% 53 20.00%64 25.00%53 20.00%64 25.00% 54 20.00%65 100%54 20.00%65 100% 55 25.00%66 100%55 25.00%66 100% 56 25.00%67 100%56 25.00%67 100% 57 25.00%68 100%57 25.00%68 100% 58 25.00%69 100%58 25.00%69 100% 59 25.00%70 100%59 25.00%70 100% 60 25.00%60 25.00% Tier 2 Age Age Age Age 50 5.00%61 25.00%50 5.00%61 25.00% 51 5.00%62 25.00%51 5.00%62 25.00% 52 5.00%63 25.00%52 5.00%63 25.00% 53 5.00%64 25.00%53 5.00%64 25.00% 54 5.00%65 100%54 5.00%65 100% 55 40.00%66 100%55 40.00%66 100% 56 25.00%67 100%56 25.00%67 100% 57 25.00%68 100%57 25.00%68 100% 58 25.00%69 100%58 25.00%69 100% 59 25.00%70 100%59 25.00%70 100% 60 25.00%60 25.00% Withdrawal Age Age 25 10.40%25 10.40% 40 1.90%40 1.90% 50 1.50%50 1.50% 55 1.50%55 1.50% SECTION 5 - SUMMARY OF ACTUARIAL ASSUMPTIONS AND COST METHODS Annual Actuarial Valuation Funding Policy Amount for Tax Levy Annual Actuarial Valuation Statutory Minimum Actuarial Assumption Interest 7.00% per annum 7.00% per annum The results documented in this report are estimates based on data that may be imperfect and on assumptions about future events,some of which are mandated assumptions.Certain provisions may be approximated or deemed immaterial and therefore are not valued.Assumptions may be made about participant data or other factors.A range of results,different from those presented in this report could be considered reasonable.The numbers are not rounded,but this is for convenience and should not imply precisions, which is not inherent in actuarial calculations. Nature of Actuarial Calculations RP2014 Healthy Annuitant with Blue Collar Adjustments Projected Generationally from 2013 with Scale MP2019 RP2014 Healthy Annuitant with Blue Collar Adjustments Projected Generationally from 2013 with Scale MP2019 Rates of retirement for all ages are: Rates of termination are based upon age only. Sample rates for selected ages are: Rates of retirement for all ages are: Tier 1 Tier 2 Rates of termination are based upon age only. Sample rates for selected ages are: Page 18 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT Disability Age Age 25 0.03%25 0.03% 40 0.42%40 0.42% 50 0.71%50 0.71% 55 0.90%55 0.90% Salary Increase This method projects benefits from entry age to retirement age and attributes costs over total service, as a level percentage of pay. Amounts attributable to past service have been amortized over 20 years on a closed basis as a level percentage of pay. Assets are valued at fair market value and smoothed over three years, reflecting gains and losses at 20% per year. Projected Unit Credit Cost Method 80% are married, females are assumed to be 3 years younger 80% are married, females are assumed to be 3 years younger Annual Actuarial Valuation Funding Policy Amount for Tax Levy Actuarial Assumption Item Annual Actuarial Valuation Statutory Minimum Rates of disability are based upon age only. Sample rates for selected ages are: Payroll Growth Entry Age Normal Cost Method Percentage Married Asset Valuation Method Actuarial Cost Methods This is the mandated actuarial method to be used in determining the statutory contribution requirements and under PA 096-1495. This method determines the present value of projected benefits and prorates the projected benefit by service to date to determine the accrued liability. Amounts attributable to past service are amortized as a level percentage of pay with the goal of reaching 90% of the accrued liability by 2040. Rates of disability are based upon age only. Sample rates for selected ages are: 60%of disablities are assumed to occur in the line of duty 60%of disablities are assumed to occur in the line of duty Assets are valued at fair market value and smoothed over five years, reflecting gains and losses at 20% per year. 3.50% per annum 3.50% per annum 5% per annum 5% per annum Page 19 City of Yorkville Police Pension Fund Actuarial Valuation as of May 1, 2020DRAFT 2020 Levy - Police Pension Contribution Amounts at Various Funding Levels Funding Level 100%99%98%97%96%95%94%93%92%91%90% (1) Normal Cost 423,745 423,745 423,745 423,745 423,745 423,745 423,745 423,745 423,745 423,745 423,745 (2) Employee Contributions (Est.)260,748 260,748 260,748 260,748 260,748 260,748 260,748 260,748 260,748 260,748 260,748 Accrued Liability 23,533,723 23,298,386 23,063,049 22,827,711 22,592,374 22,357,037 22,121,700 21,886,362 21,651,025 21,415,688 21,180,351 Actuarial Value of Assets (11,553,728) (11,553,728) (11,553,728) (11,553,728) (11,553,728) (11,553,728) (11,553,728) (11,553,728) (11,553,728) (11,553,728) (11,553,728) Unfunded Actuarial Liability 11,979,995 11,744,658 11,509,321 11,273,983 11,038,646 10,803,309 10,567,972 10,332,634 10,097,297 9,861,960 9,626,623 (3) End of Year Amort of Unfunded Liability 863,111 846,156 829,201 812,245 795,290 778,335 761,380 744,425 727,470 710,515 693,560 (4) 7% Interest on (1) and (2)47,915 47,915 47,915 47,915 47,915 47,915 47,915 47,915 47,915 47,915 47,915 Actuarial Determined Contribution 1,334,770$ 1,317,815$ 1,300,860$ 1,283,905$ 1,266,950$ 1,249,995$ 1,233,040$ 1,216,084$ 1,199,129$ 1,182,174$ 1,165,219$ $ Change from 100% Funding Level (16,955) (33,910) (50,865) (67,820) (84,776) (101,731) (118,686) (135,641) (152,596) (169,551) % Change from 100% Fund Level -1.27%-2.54%-3.81%-5.08%-6.35%-7.62%-8.89%-10.16%-11.43%-12.70% PUBLIC NOTICE OF PROPOSED PROPERTY TAX LEVY FOR THE UNITED CITY OF YORKVILLE I. A public hearing to approve a proposed property tax levy increase by THE UNITED CITY OF YORKVILLE for 2020 will be held November 10, 2020 at 7:00 P.M. at the City Council Chambers, 800 Game Farm Road, Yorkville, Illinois. Any person desiring to appear at the public hearing and present testimony to the taxing district may contact Bart Olson, City Administrator, or Lisa Pickering, City Clerk, 800 Game Farm Road, Yorkville, Illinois (630) 553-4350. II. The corporate and special purpose property taxes extended for 2019 were $4,076,947. The proposed corporate and special purpose property taxes to be levied for 2020 are $4,326,640. This represents a 6.12% increase over the previous year. III. The property taxes extended for debt service and public building commission leases for 2019 were $827,103. The estimated property taxes to be levied for debt service and public building commission leases for 2020 are $840,225. This represents a 1.59% increase over the previous year. IV. The total property taxes extended or abated for 2019 were $4,904,050. The estimated total property taxes to be levied for 2020 are $5,166,865. This represents a 5.36% increase over the previous year. Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Public Hearing #2 Tracking Number Village of Plainfield Boundary Agreement Extension City Council – November 10, 2020 EDC 10-6-20 Moved forward to CC Public Hearing. EDC 2020-47 Update and extension of existing boundary. Krysti J. Barksdale-Noble Community Development Name Department 1 Summary Per the 2016 Comprehensive Plan Update, a short-term goal of the City is to pursue new and extend existing boundary agreements with neighboring communities in an effort to promote and implement effective growth management practices. The proposed boundary agreement extension with the Village of Plainfield, which expires on January 30, 2021, would now expire in the year 2041 and is the third of several existing agreements that are up for renewal and will be presented to the City Council for reconsideration. The City previously approved similar boundary agreement extensions with the municipalities of Sugar Grove in 2016 and the Plano in 2019. Background Illinois statute allows municipalities with adopted official plans (comprehensive plans) to enter into a boundary agreement when unincorporated territory is within 1½ miles of the boundaries of two or more corporate authorities. The United City of Yorkville has current boundary agreements with Montgomery, Oswego, Plano, Plainfield and Sugar Grove (refer to attached map). Other municipalities currently overlapping 1½ mile jurisdiction with Yorkville with whom the City does not have boundary agreements with include Millbrook and Newark. Municipalities that are beyond the contiguous 1½ mile jurisdiction with Yorkville, but likely to encroach this jurisdiction based on their current future planning areas, include Joliet, Lisbon, Millington and Plattville. The intent of the boundary agreement is to delineate a line which shall mark the boundaries of the respective jurisdiction and agree not to annex any unincorporated land which lies within the jurisdiction of the other municipality as established by such line. Further, Illinois statute requires boundary agreements to: • Consider the natural flow of storm water drainage of the area; • Include the entire area of a single tract having common ownership within one jurisdiction, when practical. • Not exceed a term of 20 years, however, following the expiration of the term it may be extended, renewed, or revised as the parties agree. Advantages and Disadvantages Boundary agreements create the opportunity for meaningful future land planning and establish proposed locations of different types of land uses. In addition, boundary agreements can specify infrastructure needs and responsibilities between corporate authorities so that development within the area between each municipality is orderly and efficient. However, there are other advantages and disadvantages to be considered. Memorandum To: Economic Development Committee From: Krysti J. Barksdale-Noble, Community Development Director CC: Bart Olson, City Administrator Date: September 8, 2020 Subject: Village of Plainfield Boundary Agreement – Update and Extension 2 The advantages of entering into boundary agreements include: - Eliminating the risk of developers/property owners’ ability to obtain concessions from a municipality by pitting neighboring communities against one another; - Allowing for better land use and infrastructure planning for the area. A determined boundary prevents a municipality from over or undersizing water and sewer lines, for example; - Reducing negative aspects of ‘competing’ with neighboring municipalities for territory; - Allowing for proactive verses reactive planning. While annexation and incorporation put communities in a reactive mode (reacting to a petition from a developer/property owner), cooperative boundary agreements enable communities to proactively guide their future. Potential disadvantages to Boundary Agreements include: - Agreement obligates future City Council officials to abide by the terms set forth in the boundary agreement for a period of up to twenty (20) years. As witnessed in this region, many changes have occurred over the last 20 years with population growth in the late 1990’s early 2000’s and then the economic/housing crisis in the mid 2000’s, both of which could not have been foreseen by city leaders during either time period. - Limitation and restriction of property owner’s choices as a result of boundary agreements. As stated above, one of the main purposes of entering into an agreement is to prevent property owners from ‘pitting’ municipalities against one another, however, this also means determining in the agreement what jurisdiction the territory will ultimately be annexed to – thus eliminating the property owners’ choice of community. - Level of compromise. Some concessions may need to be given in order to ‘compromise’ with a neighboring community in a boundary agreement. Original Village of Plainfield Boundary Agreement The original boundary agreement between the United City of Yorkville and the Village of Plainfield, was executed on January 25, 2001 (agreement recorded in February 2001 and ordinance recorded in January 2006), established the following considerations for future development for the unincorporated area between the two communities: - The agreed upon boundary between Yorkville and Plainfield would be Grove Road (see attached map). o The boundary line basically runs north/south beginning at the northern limits of Na- Au-Say Township continuing down the centerline of Grove Road and terminating at Van Dyke Road. o This approximately seven (7) mile boundary has primarily agriculture/farm land with some scattered residential homes on both the Plainfield and Yorkville sides of the boundary. A majority of the land is identified as having a future land use designation of “Agricultural Zone (AZ)” and “Estate/Conservation Residential (ECR)” in Yorkville’s 2016 Comprehensive Plan Update. 3 - The agreement does not limit or adversely affect either municipality from filing a statutory objection to a proposed rezoning within one and one-half mile (1½) of its corporate boundary. o Since this agreement’s execution, staff is not aware of any 1.5-mile reviews that Yorkville or Plainfield has statutorily objected to as part of either’s extraterritorial jurisdictional authority. - In the event that the Village of Plainfield or the City of Yorkville is better able to provide municipal water or sewer service to a particular parcel or land lying outside its City limits, and annexed or to be annexed to the other City, the municipality better able to provide service shall not refuse service simply because the parcel is not within its City limits and shall not require annexation, but shall, subject to availability and capacity, allow connection to and service from its utility system, subject at all times to the ordinances, fees and charges (uniformly applied) applicable to the providing of services to lands outside of the municipality. o Neither the City of Yorkville nor the Village of Plainfield have utilized this option, but we intend to keep this provision. - Both municipalities agree to not file any formal objection with the Chicago Metropolitan Agency for Planning (CMAP – formally Northern Illinois Planning Commission), or other governing body, relative to Facility Planning Area Amendments as long as the proposed amendment does not contradict the Boundary established in the agreement. o Neither the City of Yorkville nor the Village of Plainfield have utilized this option, it is not anticipated that this would be applicable to this agreement since there are few, if any, facility planning area plans that overlap the two (2) municipalities. - Both municipalities shall adopt appropriate Ordinances for the protection of well sites and ground water. o Yorkville has adopted numerous ordinances related to the protection of well sites and ground water since the adoption of the boundary agreement in 2001. Those have included:  Community Well Protection Ordinance (Ord. 2001-6)  Soil Erosion and Sediment Control Ordinance (Ord. 2003-19)  Wetland Protection Regulations for Water Quality and Stormwater Management (Ord. 2008-01)  Ordinance Prohibiting the Use of Groundwater within the Corporate Limits by the Installation or Drilling of Wells (Ord. 2008-78)  Fox River Watershed Ordinance (2009-48)  Ordinance Regulating the Illicit Discharge and Connections to the Municipal Separate Storm Sewer System (Ord. 2010-05)  Stormwater Management Program Plan (Ord. 2010-13)  Blackberry Creek Watershed Ordinance (Res. 2012-17)  Stormwater Management Ordinance (Res. 2012-30) o It is staff’s recommendation that this provision can be deleted in its entirety. 4 - Design and future maintenance of Grove Road. o Language within the boundary agreement stated the City of Yorkville and the Village of Plainfield would require full improvements to Grove Road as development occurs adjacent to the right-of-way via recapture agreements on a front-foot basis with the property’s developers. Additionally, each municipality would coordinate review and design of the roadway. o Major repairs or maintenance of Grove Road to which both municipalities are contiguous are the time of repair would be on a 50%/50% cost sharing basis.  Kendall County has jurisdiction over Grove Road (County Highway 2). According to the Kendall County Highway Department’s 2019-2039 Long Range Plan, “it assumes financial cooperation of future developments for capacity improvements of several roadways, including Grove Road. These funds are anticipated through county/municipal cooperation during the annexation phase and can generally be described as development fees. It is the general belief that municipalities will begin to require developers to set aside funds for the future improvement of county transportation corridors that will affect their developments, or they will simply require developers to actually construct the improvements to the County Highway System.”1  According to the Kendall County Highway Department’s 2019-2039 Long Range Plan, the County has estimated $6 million in improvements to Grove Road which includes: IMPROVEMENT EST. COST STATUS Bridge Replacement south of Van Dyke $3,000,000 Ongoing (est. completion 2020) Intersection Improvement at IL Route 126 (traffic signal) $500,000 Programmed for 2023 Intersection Improvement at U.S. Route 52 (turning lanes and traffic signals) $1,000,000 Planned to Let in 2021 Intersection Improvement as Reservation with Realignment $1,500,000 Programmed for 2024  Of the approved planned improvements to Grove Road in the Kendall County Highway Department’s 2019-2039 Long Range Plan, only IL Route 126 is within the proposed boundary agreement’s scope.  Both the City of Yorkville and the Village of Plainfield agree this provision can be removed from the agreement, as annexation agreements would dictate the contribution towards roadway improvements or construction of required improvements would be completed by developer. 1 https://www.co.kendall.il.us/Home/ShowDocument?id=599 5 Proposed New Plainfield Boundary Agreement The proposed updated boundary agreement between the City of Yorkville and the Village of Plainfield would be extended for another twenty (2 0) year term, or until 2041, and continue most of the same provisions of the exiting agreement. The following are revisions to the current boundary agreement that have been made under the proposed new agreement: • Paragraph #1 of Original Agreement – Proposed revision states in the new boundary line will extend south from the northernly limit of Na-Au-Say Township, Kendall County, Illinois to Van Dyke Road. This is approximately 0.35 miles south of the previous boundary limits of Chicago Road. This proposed extension of the boundary line’s terminus is to remain consistent with the established Oswego/Yorkville boundary line. • Paragraph #4 of Original Agreement– Proposed revision proposes to remove this section in its entirety, as it is not anticipated that this would be applicable to this agreement since there are few, if any, facility planning area plans that overlap the two (2) municipalities. • Paragraph #6 of Original Agreement – Proposed revision removes this section in its entirety, as both municipalities have adopted appropriate well sites and groundwater protection ordinances. • Paragraph #8 and #9 of Original Agreement – Proposed deletion of these paragraphs in their entirety regarding Grove Road as both municipalities’ annexation agreements would dictate the contribution towards roadway improvements or construction of required improvements would be completed by developer. Staff Comments & Recommendation Staff recommends adoption of the proposed Village of Plainfield Boundary Agreement extension for a period of twenty (20) years, or until 2041. This is consistent with the goals of the Comprehensive Plan Update and sound planning practices. Per the Illinois Statutes, both corporate authorities are required to provide a public notice of the proposed boundary agreement for no less than 15 days at the location where notices are posted for any village board or city council meetings as well as publication within the local newspaper. Staff anticipates publishing a notice in the October 16th edition of the Beacon News for a public hearing at the November 10th City Council meeting. Staff is looking forward to getting the EDC’s feedback on this matter and answering any questions at Tuesday night’s meeting. PROPOSED BOUNDARYGrove RdWalker Rd Route 126 Route 71 Ashley RdSchlapp RdCaton Farm Rd Wheeler RdMinkler RdCollins Rd Pl a i n f i e l d R d Helmar Rd Cherry Rd Ament Rd Douglas RdWoolley Rd Brisbin RdChurch RdArbeiter RdHopkins RdRoute 34 Reservation Rd Chicag o Rd Johnson Rd Roth RdKennedy Rd Simons Rd Wolf Rd Penman RdHillto p R d Fields DrTuma RdMain StOrchard RdSundo w n L n B r i s t o l R i d g e R d Stonehill RdVan Dyke Rd Van Emmon R d Mckanna RdGr a n d e T r l Count r y R d Wa s h i n g t o n S t Peterson RdFairway DrArbor LnPrairieview DrAdams StLinden Dr Gates Ln Colchester DrMonroe StRickard DrOsage Ct Andover Dr Driveway Stephens RdWest DrBlock Rd 2005-33841Stagecoach TrlStation DrWildspri n g P k w yAudrey AveSpring StSouthb ury Bl v d Isleview DrDouglas StClark AveSouthfield LnTheodore St Cl u b h o u s e D rMclellan Blvd Pleasantvie w D r Tyl e r S t Be n t o n S t E Veterans Pkwy Waterbury DrChippewa DrJac k s o n S t Hunt Club Dr Park S t Arboretum Way Oak Creek D r Wren RdRivervi e w Ct Fitkins DrDanbury DrParadise PkwyExit Dr L i l l i a n L n Lewis St Entr a n c e D r Hampt o n Ln Preston LnLeisure LnCherry DrSienna DrJustice DrKi n g m o o r L n Pa r kw a y D r Mclaren Dr Finley RdAlden AveOak St Hal f Round RdLakeview DrWi n d i n g C r e e k R d Wil s o n P l Windsor DrBurr StWeaver StLiszka Ln Oswego Plains DrOld Glory Dr Coop Ave Quinsey Ln Prairie Crossing Dr Madison StRoute 31 Hayden Dr Deerfield Dr W 127th St Salato Ln Lake Side S c h o o l h o u s e R d Whitetail Ridge Dr Gar f ie ld S t Seel e y S t Specie G r o v e T r l Hemlock LnForest AveOld Reserve Rd Polk S t Jeff e r s o n S t Schofield Dr Ravine CtA s h c r o f t L n Tallgrass Ln Foxtail LnFranklin StTaft DrCreek Sid e Settlers LnChestnut DrSunset StMadeline DrMatlock DrRober ts D r Creek L n Tomaha w k T r l Templeton Dr Carnation Dr Butler St Wing RdDella LnBuckingham RdDanielle LnTerrace LnLitc h f i e l d W a y Whitekirk LnParkside Ln Trumbull AveGreywall BlvdMorgan Valley Dr South St Wellington DrJeter StVista DrAmy DrA m h e r s t C i r Ro u t e 1 2 6 Goldenrod DrHackney Ln Heart l a n d D r Vinca LnRood StJuniper StPlum StForest CtClear w a t e r D r Pennman RdCryder WayWinthro p Dr Birchwood DrKate Dr Ponderos a D rGrace DrSchmidt LnHillt o p Canton D r Bower Ln Crestview Dr Royal Oak s D r Charles St Van B u r e n S t Marty LnGrove StTi t u s D r Sudbury Cir Edythe St E m i l y C t Dorest Ave Rose Hill LnOld Grove RdRichmond AveHarrison StClubhouse PkwyRoyce DrPark Dr Providenc e W a yRiverside StTheodore Dr Farm C t Westford PlRoberts CtAcorn LnBurkhart Dr E x i t R d Reagan DrO l i v e L n Ma n s f i e l d W a y Abbeyfeale DrChippewa CtCenter DrSable Ridge DrEllsworth DrBentson St Shadow Creek L n Do v e r C t Overhill Steam Mill Ct L i l a c W a y Laughton AveTimberlake TrlHobbs LnRiverwood Dr Wild Rose TrlFindley RdGran t S t Oak Hill DrCannonball TrlWaakeesha D rCranston CirSpruce CtGilda CtRosebush Ln Red Hawk DrWi n c h e s t e r C tSquire CirIde n t a R d Frontier StHickory LnPfund CtFox Ln T h o r n h i l l C tLinden AveRuby Dr Bloomfield Cir Ottawa Ct T a u s C i r Ironwoo d Ct Eisenhower DrConstitution Way Am e r i c a n W a y Norway PlRi v e r s i d e D r Co u n t r y v i e w D r Goldfinch AveWilmette Ave Northgate Dr Legacy Cir Golfview CtWhite Pines LnDivision StLocust St Hawk Hollow DrB e n t g r a s s C i r Willington W a y Woodland WayPinehurst LnFreedom Pl Eagle View LnEva AveJoyce CtClaridge Dr Southerland DrWhite Oak DrBuell RdPlank DrLyncliff DrL y m a n L o o p C h r i s t y L n Lakeshore DrHer ren LnCanyon CtCanary AveC o u n t r y s i d e P k w y Truman DrHickory St Liber ty C t Championship Ct Col e C t Naausay Ct Creek D r Camden CirOxford WayCheyenne Ct Circle Dr M a p l e S t Jennifer CtGreenwood Pl Shetland LnTimber TrlSlate CtViolet Ct Iris Ct M o r g a n C t Oak Ln Central Dr Bednarcik CtS o u t h R i v e r D r Blossom Ct Whitetail Rid g e C tWalnut Creek LnFaro Ct Hedgerow LnBriarwoo d L n M a n s f i e l d C t Clari o n C t Whitetail Pkwy Hawthorne DrColony Ct Ri v e r O a k s D rWood TrlBl u e j a y D r Abingdon Dr Riverwo o d Ct N o r t h w e s t P a s s Sequoia CtObrien WaySavanna CtPatriot CtRedding Ct Regal Oa k C t Fox Sedge CtMustang WayCarlisle Ct Keierleber Rd Arrowhead DrArbor Ct Cobalt DrS h a d o w C t Cherry Rd Schoolh o u s e R dPark DrWeaver St Findley Rd Rout e 1 2 6 Mad i s o n S t Minkler RdChicago R d DrivewayE Veterans Pkwy Lewis St DrivewayDrivewayDrivewayDrivewayDrivewayRoute 34 Route 34 Juniper StDrivewayDriveway DrivewayDriveway Chicago R d Parkside Ln Van Dyke RdGrove RdPLAINFIELDJOLIET PLATTVILLE OSWEGO YORKVILLEYORKVILLE United City of Yorkville, Illinois PROPOSED YORKVILLE/PLAINFIELD BOUNDARY AGREEMENT ADDRESS: 800 Game Farm Road, Yorkville Illinois DATA: All permit data and geographic data are property of the United City of Yorkville LOCATION: (I:)//Community Development/Boundary Agreements/Plano Boundary Map DATE: June 30, 2020 JURISDICTIONAL BOUNDARY LINE AGREEMENT BETWEEN THE VILLAGE OF PLAINFIELD AND THE UNITED CITY OF YORKVILLE, WILL AND KENDALL COUNTIES, ILLINOIS WHEREAS, the Village of Plainfield, Will and Kendall Counties, Illinois (“Plainfield”) is a home-rule municipality pursuant to Article VII, Section 6(a) of the Constitution of the State of Illinois of 1970 (the “Constitution”) and the United City of Yorkville, Kendall County, Illinois (the “Yorkville”) is a non-home rule municipality pursuant to the Constitution and the laws of the State of Illinois; and, WHEREAS, both Plainfield and Yorkville, being units of local government, have the authority to enter into agreements among themselves to obtain or share services and to exercise, combine or transfer any power or function in any manner not prohibited by law or ordinances pursuant to Article VII, Section 10 of the Constitution; and, WHEREAS, pursuant to the Constitutional authority as aforesaid, Plainfield and Yorkville entered into a Jurisdictional Boundary Line Agreement, dated January 31, 2001, which recognized that the land lying between their present municipal boundaries is a rapidly developing area in which problems related to open space preservation, flood control, population density, ecological and economic impact and multi-purpose developments are ever increasing both in number and complexity and there is a need and desirability to provide for logical municipal boundaries and areas of municipal authority between these respective municipalities in order to plan effectively and efficiently for the growth and potential development between their communities; and, WHEREAS, Plainfield and Yorkville desire to renew their agreement because the land lying between their present boundaries continue to rapidly develop and cooperation between the municipalities is necessary to address the demands which accompany development for transportation services, utility services and policing; and, WHEREAS, Plainfield and Yorkville have entered into this Agreement as an exercise of their intergovernmental cooperation authority under the Constitution. NOW, THEREFORE, upon the consideration of the mutual promises contained herein and upon the further consideration of the recitals hereinabove set forth, it is hereby agreed between Plainfield and Yorkville, as follows: 1. Plainfield and Yorkville agree that in the unincorporated area lying between the two municipalities, the boundary line for municipal government planning, subdivision control, official map, ordinances, and other municipal purposes shall be as follows: The centerline of Grove Road from Van Dyke Road, Kendall County, Illinois, extending north beyond Cherry Road, a distance of approximately 7.24 miles (the “Jurisdictional Boundary Line”) as depicted on the map attached hereto and made a part hereof. 2. With respect to the property lying westerly of the aforesaid line, Yorkville agrees, and with respect to the property lying easterly of the aforesaid line, Plainfield agrees, that it shall not annex any unincorporated territory nor shall it exercise or attempt to exercise or enforce any zoning subdivision control, official map, or other municipal authority or ordinances, except as may be hereinafter provided in this Agreement. 3. In the event that either Plainfield or Yorkville is better able to provide municipal water or sewer service to a particular parcel of land lying outside its boundaries, and annexed or to be annexed to the other municipality (as to Plainfield lying east of the Jurisdictional Boundary Line, and as to Yorkville, a parcel lying west of the Jurisdictional Boundary Line), the municipality better able to provide service shall not refuse service simply because the parcel is not within its boundaries limits and shall not require annexation, but shall, subject to availability and capacity, allow connection to and service from its utility system, subject at all times to the ordinances, fees and charges (uniformly applied) applicable to the providing of service to lands outside of the municipality. 4. In the event that either municipality’s subdivision control authority cannot be exercised on its side of the said Jurisdictional Boundary Line because such municipality is not located within one and one-half (1 ½) miles of a proposed subdivision, and if the other municipality is located within one and one-half miles of said subdivision, then, in those events, each municipality hereby transfers its subdivision control authority to the other municipality pursuant to Section 10, Article VII of the Constitution so that subdivision control can be effected within the subject area as defined herein. In the event that any court of law shall find that the transfer of subdivision control power between units of local government is prohibited by law, then if either municipality cannot exercise its subdivision control on its side of the said boundary because it is not located within one and one-half (1 ½) miles of a proposed subdivision, and if the other municipality is located within one and one-half (1 ½) miles of said subdivision, then the latter municipality shall exercise subdivision control notwithstanding the boundaries established by this Agreement. 5. Neither Plainfield nor Yorkville shall either directly or indirectly seek any modification to this Agreement through court action and this Agreement shall remain in full force and effect until amended or changed by the mutual agreement of both respective corporate authorities. 6. If any provisions of the Agreement shall be declared invalid for any reason, such invalidation shall not affect other provisions of the Agreement, which can be given effect without the invalid provisions, and to this end the provisions of this Agreement are too severable. 7. Plainfield and Yorkville agree to jointly cooperate with other agencies such as the Forest Preserve, State Agencies, Federal Agencies and others in an effort to set aside open space in order to retain the rural atmosphere of Kendall County. 8. The provisions of this Agreement shall not apply to property owned or under contract to purchase by either Plainfield or Yorkville during the time of said ownership or purchase agreement. 9. This Agreement shall be in full force and effect for a period of twenty (20) years from the date hereof and for such further and additional time as the parties hereto may hereafter agree by amendment to this Agreement. 10. This Agreement shall be construed in accordance with the laws or the State of Illinois and shall be published by the respective municipalities and recorded or filed with appropriate County recorders, County Clerks, and others as their interest may appear. IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed by their duly authorized officers on the above date at Yorkville, Illinois. United City of Yorkville, Kendall County, Illinois, a municipal corporation By: __________________________________ Mayor Attest: _______________________________ City Clerk Village of Plainfield, Will County, Illinois a municipal corporation By: ___________________________________ Mayor Attest: _____________________________ Village Clerk Ordinance No. 2020-____ Page 1 Ordinance No. 2020-_____ AN ORDINANCE AUTHORIZING A JURISDICTIONAL BOUNDARY LINE AGREEMENT BETWEEN THE UNITED CITY OF YORKVILLE AND THE VILLAGE OF PLAINFIELD WHEREAS, the United City of Yorkville (the “City”) is a duly organized and validly existing non home-rule municipality created in accordance with the constitution of the State of Illinois of 1970 and the laws of the State of Illinois; and, WHEREAS, there is unincorporated territory lying between the City and the Village of Plainfield (“Plainfield”) that was the subject of a previous Jurisdictional Boundary Line Agreement (“Boundary Agreement”) entered into between the City and Plainfield and it is the desire of each to update and extend the terms of that Boundary Agreement for an additional twenty years; and, WHEREAS, the Section 11-12-9 of the Illinois Municipal Code (65 ILCS 5/11-12- 9) provides for the entering into jurisdictional boundary line agreements after notice and hearing; and, WHEREAS, The City and Plainfield have negotiated a new Boundary Agreement to establish a jurisdictional boundary line in order to enable each municipality to plan the orderly growth and development of their communities by the exercise of their planning, annexation, zoning and subdivision authority on its side of the boundary line. NOW THEREFORE, BE IT ORDAINED, by the Mayor and City Council of the United City of Yorkville, Kendall County, State of Illinois, as follows: Section 1: That the JURISDICTIONAL BOUNDARY LINE AGREEMENT BETWEEN VILLAGE OF PLAINFIELD, KENDALL AND WILL COUNTIES AND THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, between the United City of Yorkville and the Village of Plainfield, a copy of which is attached hereto and made a part hereof as Exhibit A, be and the same is hereby approved and the Mayor and City Clerk be and are hereby authorized and directed to execute the Agreement on behalf of the United City of Yorkville. Section 2: This Ordinance shall be in full force and effect upon its passage and approval according to law. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this ____ day of __________________, A.D. 2020. ______________________________ CITY CLERK Ordinance No. 2020-____ Page 2 KEN KOCH _________ DAN TRANSIER _________ JACKIE MILSCHEWSKI _________ ARDEN JOE PLOCHER _________ CHRIS FUNKHOUSER _________ JOEL FRIEDERS _________ SEAVER TARULIS _________ JASON PETERSON _________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois this ____ day of __________________, A.D. 2020. ______________________________ MAYOR Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Consent Agenda #1 Tracking Number Minutes of the Regular City Council – October 27, 2020 City Council – November 10, 2020 Majority Approval Approval of Minutes Lisa Pickering Administration Name Department DRAFT MINUTES OF THE REGULAR MEETING OF THE CITY COUNCIL OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, HELD IN THE CITY COUNCIL CHAMBERS, 800 GAME FARM ROAD ON TUESDAY, OCTOBER 27, 2020 Mayor Purcell called the meeting to order at 7:01 p.m. and led the Council in the Pledge of Allegiance. ROLL CALL City Clerk Pickering called the roll. Ward I Koch Present Transier Present Ward II Milschewski Present Plocher Present Ward III Funkhouser Present Frieders Present Ward IV Tarulis Present Peterson Present Staff in attendance at city hall: City Administrator Olson, City Clerk Pickering, Chief of Police Jensen, Deputy Chief Pfizenmaier, Public Works Director Dhuse, and Attorney Orr. Staff in attendance electronically: Community Development Director Barksdale-Noble, Finance Director Fredrickson, Parks and Recreation Director Evans, Assistant City Administrator Willrett, and EEI Engineer Sanderson. Clerk’s Note: Due to COVID-19, in accordance with Public Act 101-0640 and Gubernatorial Disaster Proclamation issued by Governor Pritzker pursuant to the powers vested in the Governor under the Illinois Emergency Management Act, the United City of Yorkville encouraged social distancing by allowing remote attendance to the City Council meeting. Members of the public were able to attend this meeting in person while practicing social distancing as well as being able to access the meeting remotely via Zoom which allowed for video, audio and telephonic participation. A meeting notice was posted on the city’s website on the agenda, minutes and packets webpage with instructions regarding remote meeting access and a link was included for the public to participate in the meeting remotely: https://us02web.zoom.us/j/86121981677?pwd=dmgxek1hQWNpTGhYYnV6WnQ0NVl4Zz09. The Zoom meeting ID was 861 2198 1677. QUORUM A quorum was established. AMENDMENTS TO THE AGENDA None. PRESENTATIONS Fiscal Year 2020 Audit Report Brad Porter from Lauterbach & Amen, LLP was in attendance electronically and he gave an overview of the city’s fiscal year 2020 financial statement audit. He said there were a few items that he wanted to go over. The first item is known as the SAS 114 letter. This statement on auditing standards 114 document requires the auditor to communicate any disagreements or difficulties that the auditor has encountered over the course of their audit testing. Mr. Porter was happy to report that there were not any difficulties or disagreements. The second item he mentioned was that the City was once again awarded a Certificate of Achievement for Excellence in Financial Reporting, issued by the Government Finance Officers Association. This award represents the highest form of financial reporting excellence that is issued across the industry. In the Independent Auditor’s Report, Mr. Porter stated that the auditor has issued an unmodified opinion for fiscal year 2020. This opinion represents that the auditor feels that the financial statements are free from any material misstatement and that there are sound internal controls over the financial reporting function. Within the Comprehensive Annual Financial Report (CAFR) document, under the section titled “Management’s Discussion and Analysis”, Mr. Porter pointed out that the city’s general fund had a The Minutes of the Regular Meeting of the City Council – October 27, 2020 – Page 2 of 6 positive operating income of $3.2 million dollars this year. He also mentioned the water and sewer fund income statements which showed 8%, and 4% increases respectively. Additionally, Mr. Porter mentioned a significant decrease in the IMRF net pension liability for calendar year 2019 of approximately $1.1 million dollars. Regarding the police pension fund, the city experienced in an increase in net pension liability of approximately $1 million dollars. Mr. Porter also mentioned the Management Letter. The primary purpose of this letter is for the auditor to convey any internal control recommendations or best practices that they see across the industry. He reported that there were not any new recommendations as a result of their fiscal year 2020 audit procedures. City Administrator Olson gave a brief overview of the fiscal year 2020 audit (see attached). PUBLIC HEARINGS None. CITIZEN COMMENTS ON AGENDA ITEMS None. CONSENT AGENDA 1. Minutes of the Regular City Council – October 13, 2020 2. Bill Payments for Approval $ 754,830.76 (vendors) $ 312,643.74 (payroll period ending 10/16/20) $ 1,067,474.50 (total) 3. Treasurer’s Report for September 2020 (ADM 2020-59) 4. Resolution 2020-71 Authorizing the Closure of the Illinois Funds Motor Fuel Tax Account – authorize the Mayor and City Clerk to execute (ADM 2020-63) Mayor Purcell entertained a motion to approve the consent agenda. So moved by Alderman Peterson; seconded by Alderman Milschewski. Motion approved by a roll call vote. Ayes-8 Nays-0 Koch-aye, Milschewski-aye, Funkhouser-aye, Tarulis-aye, Transier-aye, Plocher-aye, Frieders-aye, Peterson-aye REPORTS MAYOR’S REPORT Halloween Mayor Purcell reminded everyone that Trick or Treating will be held on Halloween from 3:00 p.m. until 7:00 p.m. CURES Funding Mayor Purcell mentioned that the city was approved to receive $784,000 in CURES funding through the state of Illinois. This funding reimburses the city for COVID related expenses. Poppy Days Proclamation (CC 2020-79) Mayor Purcell proclaimed November 4 – 11, 2020 as “Poppy Awareness Days” in the United City of Yorkville (see attached). Appointments of Freedom of Information Officer – Nicole Collum (CC 2020-80) Mayor Purcell entertained a motion to approve the appointment of Nicole Collum as a Freedom of Information officer. So moved by Alderman Milschewski; seconded by Alderman Koch. Motion unanimously approved by a viva voce vote. ITEP Applications (PW 2020-63) Administrator Olson explained that the council had previously authorized staff to submit an ITEP application for the Fox Road project. There are two options presented to council in the packet for the terminus of the path on the east end. Assistant Administrator Willrett explained that Option A will take the path from Hoover Forest Preserve east all the way to Route 47. Option B will take the path from The Minutes of the Regular Meeting of the City Council – October 27, 2020 – Page 3 of 6 Hoover Forest Preserve east to Morgan Street and then on-road bike path signage would be used from Morgan Street to Route 126 to the crossing at Route 126 and Route 47. The application is due on Monday, November 2nd. Discussion centered around the difference in cost between Option A and Option B. The local share for Option A is estimated at a little over $1 million dollars. The local share for Option B is estimated at $850,000. It was mentioned that it was unknown if the county would be participating. Discussion also took place that it would be nice to have the multi-use trail extend the entire way to Route 47, instead of having to use an on-street option from Morgan to the intersection of 47/126. It was asked how long the project would take. Engineer Sanderson explained that this project will involve federal funds, which means the project could take 4-6 years before it is completed. Mayor Purcell entertained a motion to authorize staff to proceed with the Fox Road Multi-Use Trail application with Option A. So moved by Alderman Frieders; seconded by Alderman Transier. Motion approved by a roll call vote. Ayes-7 Nays-1 Funkhouser-nay, Tarulis-aye, Transier-aye, Plocher-aye, Frieders-aye, Peterson-aye, Koch-aye, Milschewski-aye 651 Prairie Pointe Acquisition Ordinance 2020-47 Authorizing the Second Amendment to the Annual Budget for the Fiscal Year Commencing on May 1, 2020 and Ending on April 30, 2021 Ordinance 2020-48 Approving a Contract for the Purchase and Sale of Real Estate (651 Prairie Pointe Drive) (CC 2020-83) Mayor Purcell entertained a motion to approve an Ordinance Authorizing the Second Amendment to the Annual Budget for the Fiscal Year Commencing on May 1, 2020 and Ending on April 30, 2021 and to approve an Ordinance Approving a Contract for the Purchase and Sale of Real Estate (651 Prairie Pointe Drive). So moved by Alderman Tarulis; seconded by Alderman Transier. Mayor Purcell explained that the plan is to buy the building and pay for it out of the general fund. The city would then finance the purchase through a bank or the sale of bonds which would allow for the building to be paid for over a period of twenty years. He said that the building will also require renovations which would be financed along with the building purchase. It is estimated that bond payments would be approximately $350,000 per year for twenty years. It was discussed that council members felt that the building is suited to be used for a city hall and police station. It was further discussed that the building is large enough that it will serve the citizens for many years at an affordable cost. A concern that was mentioned was that the cost of the renovations was unknown. With the proposed closing date in December, there will not be time to find out how much the renovations will cost prior to the purchase being completed. Motion approved by a roll call vote. Ayes-7 Nays-1 Tarulis-aye, Transier-aye, Plocher-aye, Frieders-aye, Peterson-aye, Koch-aye, Milschewski-aye, Funkhouser-nay PUBLIC WORKS COMMITTEE REPORT Resolution 2020-72 Authorizing the Purchase of Two Vehicles from Bob Ridings Ford, Taylorville, Illinois in the Amount Not to Exceed $102,568. (PW 2020-58) Alderman Plocher made a motion to approve a Resolution Authorizing the Purchase of Two Vehicles from Bob Ridings Ford, Taylorville, Illinois in the amount not to exceed $102,568 and authorize the Mayor and City Clerk to execute; seconded by Alderman Frieders. Motion approved by a roll call vote. Ayes-8 Nays-0 Transier-aye, Plocher-aye, Frieders-aye, Peterson-aye, Koch-aye, Milschewski-aye, Funkhouser-aye, Tarulis-aye Gas-N-Wash Public Improvement Acceptance (PW 2020-59) Alderman Plocher made a motion to accept the public improvements (sanitary sewer and sidewalk) as described in the Bill of Sale for ownership and maintenance by the City and authorize a reduction to the performance guarantee resulting in a performance guarantee in the amount of $4,728.00 to cover the one- The Minutes of the Regular Meeting of the City Council – October 27, 2020 – Page 4 of 6 year maintenance period, subject to verification that the developer has no outstanding debt owed to the City for this project and subject to receipt of a signed Bill of Sale; seconded by Alderman Milschewski. Motion unanimously approved by a viva voce vote Kendall Marketplace Single Family Residential Improvement Acceptance (PW 2020-60) Alderman Plocher made a motion to accept the public improvements (water main, sanitary sewer, storm sewer, paving, sidewalk, street lighting and parkway trees) as described in the Bill of Sale for ownership and maintenance by the City and authorize a reduction to the performance guarantee resulting in a performance guarantee in the amount of $35,265.20 to cover the one-year maintenance period, subject to: verification that the developer has no outstanding debt owed to the City for this project; receipt of a signed Bill of Sale; and the developer posting a separate security at the expiration of the maintenance period for all incomplete sidewalks on vacant parcels which will remain in place until such time the sidewalks are installed; seconded by Alderman Milschewski. Motion unanimously approved by a viva voce vote. 2021 Road to Better Roads Engineering Agreement (PW 2020-61) Alderman Plocher made a motion to approve the 2021 Road to Better Roads Program Professional Services Agreement for Design Engineering and authorize the Mayor and City Clerk to execute; seconded by Alderman Funkhouser. Motion approved by a roll call vote. Ayes-8 Nays-0 Peterson-aye, Koch-aye, Milschewski-aye, Funkhouser-aye, Tarulis-aye, Transier-aye, Plocher-aye, Frieders-aye Fox Hill Roadway Improvements (Rebuild Illinois) Engineering Agreement (PW 2020-62) Alderman Plocher made a motion to approve the Fox Hill Roadway Improvements – Rebuild Illinois Professional Services Agreement for Design Engineering and authorize the Mayor and City Clerk to execute; seconded by Alderman Transier. Motion approved by a roll call vote. Ayes-8 Nays-0 Koch-aye, Milschewski-aye, Funkhouser-aye, Tarulis-aye, Transier-aye, Plocher-aye, Frieders-aye, Peterson-aye ECONOMIC DEVELOPMENT COMMITTEE REPORT No report. PUBLIC SAFETY COMMITTEE REPORT No report. ADMINISTRATION COMMITTEE REPORT Tax Levy Estimate (ADM 2020-56) Alderman Funkhouser made a motion to approve a tax levy estimate for 2020, to be used for the purposes of conducting a public hearing on the tax levy in the amount of $4,326,640; seconded by Alderman Transier. Administrator Olson said that the motion that is on the table for the tax levy estimate includes new construction, plus a levy amount of $30,000 additional. Per the discussion at the last meeting, staff came up with an amount above new construction. By including an amount over the new construction, the city can capture every new construction dollar and not leave anything on the table. Administrator Olson reiterated that all the tax levy estimate does is to set the ceiling on the amount the city is able to levy. In the past ten years, the highest amount that the city has left on the table regarding new construction dollars is approximately $13,000.00. Staff felt that including an additional $30,000.00 would allow the city to capture all the new construction once the city has the final dollar amount. Motion approved by a roll call vote. Ayes-8 Nays-0 Milschewski-aye, Funkhouser-aye, Tarulis-aye, Transier-aye, Plocher-aye, Frieders-aye, Peterson-aye, Koch-aye The Minutes of the Regular Meeting of the City Council – October 27, 2020 – Page 5 of 6 Annual Treasurer’s Report (ADM 2020-61) Alderman Funkhouser made a motion to approve the annual Treasurer’s Report; seconded by Alderman Peterson. Motion unanimously approved by a viva voce vote. City Liability Insurance and Workman’s Comp Insurance Renewal (ADM 2020-62) Alderman Funkhouser made a motion to authorize entering into a one year insurance agreement with the National Union of Pittsburgh PA (AIG) - (Glatfelter) for property/casualty insurance in an amount not to exceed $192,389; to authorize entering into a one year insurance agreement with the Illinois Public Risk Fund for worker’s compensation insurance in an amount not to exceed $184,125; and to authorize entering into a one year agreement with Alliant-Mesirow Insurance Services for brokerage services in an amount not to exceed $19,000; seconded by Alderman Milschewski. Motion approved by a roll call vote. Ayes-8 Nays-0 Tarulis-aye, Transier-aye, Plocher-aye, Frieders-aye, Peterson-aye, Koch-aye, Milschewski-aye, Funkhouser-aye PARK BOARD No report. PLANNING AND ZONING COMMISSION No report. CITY COUNCIL REPORT National Suicide Prevention + Action Month Proclamation Project Alderman Frieders reported that he spoke last week at the Oswego Suicide Prevention Organization. He did a full presentation on the origin of the National Suicide Prevention + Action Month proclamation project, as well as the current and future status of the project. CITY CLERK’S REPORT No report. COMMUNITY & LIAISON REPORT No report. STAFF REPORT No report. MAYOR’S REPORT (cont’d) FY 21 Budget Update (CC 2020-81) Administrator Olson gave a brief presentation on the budget (see attached). He said that council has been given budget update memos at every council meeting during the past six months. He went over a timeline of events; i.e., revenues, cut lists, and COVID expenditures. He said that at the next meeting the council can review the goals that were set in October 2019 and can decide if they want to set new goals. He stated that the FY 21 budget was created from the goals that the council had set in October. The FY 21 budget was released at the beginning of March with the pandemic shutdown occurring in the middle of March. At that point, the city did not know what the revenue impacts of the shut down would be. At the end of April, staff created a list of budget cutbacks of approximately $1.4 million dollars and everything has been monitored by staff since then. As staff monitored revenues each month, some items that were on the cut list were reinstated. Administrator Olson gave an overview of general fund revenues, including income and sales taxes. It was asked what the city is going to do with the CURES funding that it is going to receive. Administrator Olson said that initially this money will go into the general fund as it is a reimbursement for money that the city has already spent. PRESENTATION (cont’d) Water Study Sustainable Water Supply Planning (CC 2020-82) The Minutes of the Regular Meeting of the City Council – October 27, 2020 – Page 6 of 6 Jeffrey Freeman, from Engineering Enterprises, Inc., gave a presentation on sustainable water supply planning options for the city (see attached). He mentioned that while it could be a couple of decades before the city needs additional water sources, any change in long-term water sources will take approximately eight to ten years for the city to implement. Options for water sources include Lake Michigan water via either the DuPage Water Commission or the City of Joliet or the Fox River. The city’s existing wells will be used for a backup water supply. If Lake Michigan water is used, the city will need to store two days’ worth of water. If the Fox River is used as a water source, then the city will most likely need to store one days’ worth of water. Water quality was also discussed, and it was mentioned that all water sources will be similar to what the city currently has; however, there may be a difference in taste. It also mentioned that a sustainable long-term water source will be very expensive. When it comes to the capital costs, if the Fox River is chosen, there would be some savings if the city were to form a partnership with Oswego and Montgomery to share some of the costs. It was asked how much residents could expect the cost of water to increase. Mr. Freeman said that while a full analysis has not been completed yet, it was thought that rates would increase 2-3 times over what residents are currently paying based on studies that Joliet has done. ADDITIONAL BUSINESS None. CITIZEN COMMENTS None. EXECUTIVE SESSION Mayor Purcell entertained a motion to go into executive session for the following:  For litigation, when an action against, affecting, or on behalf of the particular public body has been filed and is pending before a court or administrative tribunal, or when the public body finds that an action is probable or imminent. So moved by Alderman Transier; seconded by Alderman Peterson. Motion approved by a roll call vote. Ayes-8 Nays-0 Koch-aye, Milschewski-aye, Funkhouser-aye, Tarulis-aye, Transier-aye, Plocher-aye, Frieders-aye, Peterson-aye Mayor Purcell announced that no action would be taken after executive session. The City Council entered executive session at 10:04 p.m. The City Council returned to regular session at 10:26 p.m. ADJOURNMENT Mayor Purcell entertained a motion to adjourn the City Council meeting. So moved by Alderman Milschewski; seconded by Alderman Koch. Motion unanimously approved by a viva voce vote. Meeting adjourned at 10:26 p.m. Minutes submitted by: Lisa Pickering, City Clerk, City of Yorkville, Illinois Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Consent Agenda #2 Tracking Number Bills for Payment City Council – November 10, 2020 Majority Approval Amy Simmons Finance Name Department 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533644 AACVB AURORA AREA CONVENTION7/20-HOLIDAY10/22/20 01 HOLIDAY INN HOTEL TAX-JULY 01-640-54-00-54812,532.1102 2020** COMMENT **INVOICE TOTAL:2,532.11 *8/20-HOLIDAY10/22/20 01 HOLIDAY INN HOTEL TAX-AUG 2020 01-640-54-00-54812,706.19INVOICE TOTAL:2,706.19 *9/20-ALL SEASON10/14/20 01 ALL SEASON HOTEL TAX-SEPT 2020 01-640-54-00-548120.55INVOICE TOTAL:20.55 *9/20-HOLIDAY10/22/20 01 HOLIDAY INN HOTEL TAX-SEPT 01-640-54-00-54812,400.9802 2020** COMMENT **INVOICE TOTAL:2,400.98 *9/20-SUNSET10/22/20 01 SUNSET HOTEL TAX-SEPT 2020 01-640-54-00-548146.80INVOICE TOTAL:46.80 *9/20-SUPER10/22/20 01 SUPER 8 HOTEL TAX-SEPT 2020 01-640-54-00-5481972.39INVOICE TOTAL:972.39 *CHECK TOTAL:8,679.02 533645 ALVARADA ALEX ALVARADO10172010/17/20 01 UMPIRE79-795-54-00-546280.00INVOICE TOTAL:80.00 *CHECK TOTAL:80.00 533646 BFCONSTR B&F CONSTRUCTION CODE SERVICES1353210/15/20 01 SEPT 2020 INSPECTIONS01-220-54-00-54597,600.00INVOICE TOTAL:7,600.00 *CHECK TOTAL:7,600.00Page 1 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533647 BOULEA ANTHONY BOULEOCT 12-OCT 2511/01/20 01 UMPIRE79-795-54-00-5462140.00INVOICE TOTAL:140.00 *CHECK TOTAL:140.00D001830 BROWND DAVID BROWN11012011/01/20 01 OCT 2020 MOBILE EMAIL51-510-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00 533648 BULLINGJ JOSLYN T. BULLINGTONOCT 12-OCT 2511/01/20 01 UMPIRE79-795-54-00-546235.00INVOICE TOTAL:35.00 *CHECK TOTAL:35.00 533649 CALLONE UNITED COMMUNICATION SYSTEMS33138110/15/20 01 10/15-11/14 ADMIN LINES01-110-54-00-5440513.4902 10/15-11/14 CITY HALL NORTEL 01-110-54-00-5440188.2903 10/15-11/14 POLICE LINES01-210-54-00-5440487.8804 10/15-11/14 CITY HALL FIRE 01-210-54-00-5440642.1205 10/15-11/14 PUBLIC WORKS LINES 51-510-54-00-54402,077.4406 10/15-11/14 SEWER LINES52-520-54-00-5440591.6807 10/15-11/14 TRAFFIC SIGNAL 01-410-54-00-543556.2508 MAINTENANCE** COMMENT **09 10/15-11/14 PARK LINES79-790-54-00-544077.2610 10/15-11/14 RECREATION LINES 79-795-54-00-5440330.6211 10/15-11/14 CITY HALL NORTEL 01-210-54-00-5440188.2912 10/15-11/14 CITY HALL NORTEL 51-510-54-00-5440188.29Page 2 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533649 CALLONE UNITED COMMUNICATION SYSTEMS33138110/15/20 13 10/15-11/14 CITY HALL FIRE 01-110-54-00-5440642.12INVOICE TOTAL:5,983.73 *CHECK TOTAL:5,983.73 533650 CAMBRIA CAMBRIA SALES COMPANY INC.4202610/26/20 01 PAPER TOWEL, TOILET TISSUE 01-110-56-00-5610212.94INVOICE TOTAL:212.94 *CHECK TOTAL:212.94 533651 CENTRALL CENTRAL LIMESTONE COMPANY, INC2303809/21/20 01 GRAVEL72-720-60-00-6047275.6002 GRAVEL72-720-60-00-6013275.60INVOICE TOTAL:551.20 *2315709/28/20 01 GRAVEL25-225-60-00-6062143.26INVOICE TOTAL:143.26 *CHECK TOTAL:694.46 533652 CINTASFP CINTAS CORPORATION FIRE 6365250F9405029509/30/20 01 FIRE ALARM REPAIR AT 3299 51-510-54-00-5445484.7602 LEHMAN CROSSING** COMMENT **INVOICE TOTAL:484.76 *CHECK TOTAL:484.76D001831 CONARDR RYAN CONARD11012011/01/20 01 OCT 2020 MOBILE EMAIL51-510-54-00-544045.00Page 3 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------D001831 CONARDR RYAN CONARD11012011/01/20 02 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00 533653 COREMAIN CORE & MAIN LPN09684910/13/20 01 BACKFLOW METERS, COUPLING 51-510-56-00-5664554.71INVOICE TOTAL:554.71 *N14618410/09/20 01 GUIDEBAR, POWERGRIT CHAIN 51-510-56-00-5630885.33INVOICE TOTAL:885.33 *N15984810/12/20 01 COUPLING51-510-56-00-5664264.25INVOICE TOTAL:264.25 *N18681210/16/20 01 BACKFLOW METERS, COUPLING 51-510-56-00-56645,253.00INVOICE TOTAL:5,253.00 *N20807810/20/20 01 METER COUPLING51-510-56-00-5664515.83INVOICE TOTAL:515.83 *CHECK TOTAL:7,473.12 533654 DELAGE DLL FINANCIAL SERVICES INC6992310310/17/20 01 DEC 2020 COPIER LEASE01-110-54-00-5485113.4602 DEC 2020 COPIER LEASE01-120-54-00-548575.6403 DEC 2020 COPIER LEASE01-220-54-00-5485189.1004 DEC 2020 COPIER LEASE01-210-54-00-5485299.1005 DEC 2020 COPIER LEASE01-410-54-00-548544.6706 DEC 2020 COPIER LEASE51-510-54-00-548544.6707 DEC 2020 COPIER LEASE52-520-54-00-548544.6608 DEC 2020 COPIER LEASE79-790-54-00-548594.55Page 4 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533654 DELAGE DLL FINANCIAL SERVICES INC6992310310/17/20 09 DEC 2020 COPIER LEASE79-795-54-00-548594.55INVOICE TOTAL:1,000.40 *6992319110/17/20 01 DEC 2020 MANAGED PRINT01-110-54-00-5485112.3302 SERVICES** COMMENT **03 DEC 2020 MANAGED PRINT01-120-54-00-548537.4404 SERVICES** COMMENT **05 DEC 2020 MANAGED PRINT01-210-54-00-5485112.3306 SERVICES** COMMENT **07 DEC 2020 MANAGED PRINT51-510-54-00-548550.1808 SERVICES** COMMENT **09 DEC 2020 MANAGED PRINT52-520-54-00-548512.3610 SERVICES** COMMENT **11 DEC 2020 MANAGED PRINT01-410-54-00-548512.3612 SERVICES** COMMENT **INVOICE TOTAL:337.00 *CHECK TOTAL:1,337.40D001832 DHUSEE DHUSE, ERIC11012011/01/20 01 OCT 2020 MOBILE EMAIL51-510-54-00-544015.0002 REIMBURSEMENT** COMMENT **03 OCT 2020 MOBILE EMAIL01-410-54-00-544015.0004 REIMBURSEMENT** COMMENT **05 OCT 2020 MOBILE EMAIL52-520-54-00-544015.0006 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00 533655 DIRENRGY DIRECT ENERGY BUSINESS1704707-202950043678 10/21/20 01 9/18-10/19 KENNEDY RD23-230-54-00-5482991.65INVOICE TOTAL:991.65 *Page 5 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533655 DIRENRGY DIRECT ENERGY BUSINESS1704711-202870043603 10/13/20 01 9/10-10/9 KENNEDY RD23-230-54-00-5482183.27INVOICE TOTAL:183.27 *1704712-202950043678 10/21/20 01 9/18-10/19 421 POPLAR23-230-54-00-54824,602.12INVOICE TOTAL:4,602.12 *1704713-202880043619 10/14/20 01 8/21-9/22 FOX & PAVILLION 23-230-54-00-5482138.43INVOICE TOTAL:138.43 *1704715-202950043678 10/21/20 01 9/18-10/19 998 WHITE PLAINS 23-230-54-00-54828.39INVOICE TOTAL:8.39 *1704717-202870043603 10/13/20 01 9/10-10/8 RT 47 & ROSENWINKLE 23-230-54-00-548225.17INVOICE TOTAL:25.17 *1704718-202860043588 10/12/20 01 9/8-10/7 RT34 & CANNONBALL 23-230-54-00-548216.54INVOICE TOTAL:16.54 *1704724-202950043678 10/21/20 01 9/15-10/13 3299 LEHMAN CR. 51-510-54-00-54802,688.70INVOICE TOTAL:2,688.70 *CHECK TOTAL:8,654.27D001833 DLKDLK, LLC21710/29/20 01 OCT 2020 ECONOMIC DEVELOPMENT 01-640-54-00-54869,425.0002 HOURS** COMMENT **INVOICE TOTAL:9,425.00 *22310/26/20 01 REIMBURSEMENT FOR WHEATLAND 23-216-60-00-60112,850.0002 TITLE TITLE SEARCH AND** COMMENT **03 APPRAISAL FOR 651 PRAIRIE** COMMENT **04 POINT DR.** COMMENT **INVOICE TOTAL:2,850.00 *DIRECT DEPOSIT TOTAL:12,275.00Page 6 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533656 DUYSDUY'S COMFORT SHOES2004359010/23/20 01 WORK BOOTS - S. SLEEZER79-790-56-00-5600178.50INVOICE TOTAL:178.50 *CHECK TOTAL:178.50 533657 DYNEGY DYNEGY ENERGY SERVICES38664352010110/29/20 01 8/26-9/24 420 FAIRHAVEN52-520-54-00-5480100.9802 8/27-9/27 6780 RT4751-510-54-00-548054.9903 9/24-10/25 453 KENNEDY RD 51-510-54-00-548033.0304 9/23-10/22 1107 PRAIRIE LIFT 52-520-54-00-548090.1505 8/28-9/28 FOXHILL LIFT52-520-54-00-548066.3906 9/23-10/22 872 PRAIRIE R79-795-54-00-548060.5007 9/10-10/08 BRIDGE TANK51-510-54-00-548034.6808 9/23-10/22 1908 RAINTREE RD 51-510-54-00-5480216.8209 9/24-10/25 PRESTWICK LIFT 52-520-54-00-548097.3510 9/24-10/25 1991 CANNONBALL TR 51-510-54-00-5480129.8311 8/26-9/24 610 TOWER LN51-510-54-00-5480131.0212 8/26-9/24 101 BRUELL ST52-520-54-00-5480260.7913 9/24-10/25 276 WINDHAM CR 52-520-54-00-5480128.5314 8/26-9/24 1975 BRIDGE LIFT 52-520-54-00-5480217.1915 9/24-10/25 133 E HYDRAULIC 79-795-54-00-5480108.9716 9/10-10/08 9257 GALENA PARK 79-795-54-00-548040.3617 9/24-10/25 301 E HYDRAULIC 79-795-54-00-548050.43INVOICE TOTAL:1,822.01 *CHECK TOTAL:1,822.01 533658 EEIENGINEERING ENTERPRISES, INC.7004910/28/20 01 UTILITY PERMIT REVIEWS01-640-54-00-5465543.75INVOICE TOTAL:543.75 *7005010/28/20 01 KENDALLWOOD ESTATES PUNCHLIST 01-640-54-00-5465208.00INVOICE TOTAL:208.00 *Page 7 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533658 EEIENGINEERING ENTERPRISES, INC.7005110/28/20 01 GRANDE RESERVE-AVANTI01-640-54-00-5465208.00INVOICE TOTAL:208.00 *7005310/28/20 01 CAPITAL IMPROVEMENT PROGRAM 01-640-54-00-5465153.00INVOICE TOTAL:153.00 *7005410/28/20 01 YORKVILLE CHRISTIAN SCHOOL 90-055-55-00-0111461.75INVOICE TOTAL:461.75 *7005510/28/20 01 METRONET90-132-00-00-0111382.50INVOICE TOTAL:382.50 *7005610/28/20 01 SUB REGIONAL WATER51-510-54-00-5465331.7502 COORDINATION** COMMENT **INVOICE TOTAL:331.75 *7005710/28/20 01 KENDALL MARKETPLACE01-640-54-00-5465312.0002 RESIDENTIAL** COMMENT **INVOICE TOTAL:312.00 *7005810/28/20 01 GRANDE RESERVE-UNIT 2301-640-54-00-54651,584.00INVOICE TOTAL:1,584.00 *7005910/28/20 01 HOLIDAY INN EXPRESS & SUITES 90-108-00-00-0111299.00INVOICE TOTAL:299.00 *7006010/28/20 01 GRANDE RESERVE-UNIT 801-640-54-00-5465407.50INVOICE TOTAL:407.50 *7006110/28/20 01 STORM WATER BASIN INSPECTIONS 01-640-54-00-5465864.75INVOICE TOTAL:864.75 *CHECK TOTAL:5,756.00 533659 EEIENGINEERING ENTERPRISES, INC.Page 8 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533659 EEIENGINEERING ENTERPRISES, INC.7006210/28/20 01 RAINTREE VILLAGE-LENNAR01-640-54-00-5465854.50INVOICE TOTAL:854.50 *CHECK TOTAL:854.50 533660 EEIENGINEERING ENTERPRISES, INC.7006310/28/20 01 WELLS 8 & 9 WATER TREATMENT 51-510-60-00-6081638.7502 PLANT CATION EXCHANGE MEDIA ** COMMENT **03 REPLACEMENT** COMMENT **INVOICE TOTAL:638.75 *7006410/28/20 01 GRANDE RESERVE UNIT 8-ENG 01-640-54-00-5465200.0002 INSPECTIONS** COMMENT **INVOICE TOTAL:200.00 *7006510/28/20 01 CALEDONIA PHASE 1-ENG01-640-54-00-5465200.0002 INSPECTIONS** COMMENT **INVOICE TOTAL:200.00 *7006610/28/20 01 BLACKBERRY WOODS PHASE B-ENG 01-640-54-00-5465100.0002 INSPECTIONS** COMMENT **INVOICE TOTAL:100.00 *7006710/28/20 01 KENDALL MARKETPLACE-ENG01-640-54-00-5465100.0002 INSPECTIONS** COMMENT **INVOICE TOTAL:100.00 *7006810/28/20 01 PRESTWICK-ENG INSPECTIONS 01-640-54-00-5465700.00INVOICE TOTAL:700.00 *7006910/28/20 01 GRANDE RESERVE UNIT 3-ENG 01-640-54-00-5465200.0002 INSPECTIONS** COMMENT **INVOICE TOTAL:200.00 *CHECK TOTAL:2,138.75Page 9 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533661 EEIENGINEERING ENTERPRISES, INC.7007010/28/20 01 RIVERFRONT PARK BOAT LAUNCH 25-225-60-00-60202,376.00INVOICE TOTAL:2,376.00 *CHECK TOTAL:2,376.00 533662 EEIENGINEERING ENTERPRISES, INC.7007110/28/20 01 GAS-N-WASH90-144-00-00-01111,202.75INVOICE TOTAL:1,202.75 *7007210/28/20 01 GRANDE RESERVE-UNITS 26 & 27 90-147-00-00-01111,311.50INVOICE TOTAL:1,311.50 *7007310/28/20 01 2020 ROAD PROGRAM23-230-60-00-6025597.25INVOICE TOTAL:597.25 *7007410/28/20 01 LOT 103, KENDALL MARKETPLACE 90-153-00-00-0111359.25INVOICE TOTAL:359.25 *7007510/28/20 01 CITY OF YORKVILLE-GENERAL 01-640-54-00-54651,350.25INVOICE TOTAL:1,350.25 *7007610/28/20 01 NUMICIPAL ENGINEERING SERVICES 01-640-54-00-54651,900.00INVOICE TOTAL:1,900.00 *7007710/28/20 01 KENDALL MARKETPLACE-LOT 52 90-154-00-00-01113,953.75INVOICE TOTAL:3,953.75 *7007810/28/20 01 BEAVER ST PUMP STATION51-510-60-00-60601,387.0802 IMPROVEMENTS** COMMENT **INVOICE TOTAL:1,387.08 *7007910/28/20 01 POPEYES90-156-00-00-0111890.25INVOICE TOTAL:890.25 *Page 10 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533662 EEIENGINEERING ENTERPRISES, INC.7008010/28/20 01 2020 PAVEMENT STRIPING PROGRAM 23-230-54-00-54651,382.50INVOICE TOTAL:1,382.50 *7008110/28/20 01 2020 NPDES MS4 INSPECTIONS 01-640-54-00-54651,674.5002 AND ANNUAL REPORT** COMMENT **INVOICE TOTAL:1,674.50 *7008210/28/20 01 WHITE OKA ESTATES-ENG01-640-54-00-5465100.0002 INSPECTIONS** COMMENT **INVOICE TOTAL:100.00 *7008310/28/20 01 SMOOTHIE KING90-158-00-00-01111,134.25INVOICE TOTAL:1,134.25 *7008410/28/20 01 RAINTREE VILLAGE UNIT 5-ENG 01-640-54-00-5465100.0002 INSPECTIONS** COMMENT **INVOICE TOTAL:100.00 *7008510/28/20 01 CANNONBALL TRAIL SPEED STUDY 01-640-54-00-5465386.00INVOICE TOTAL:386.00 *7008610/28/20 01 FY 2022 BUDGET01-640-54-00-54651,769.00INVOICE TOTAL:1,769.00 *7008710/28/20 01 RAINTREE VILLAGE UNIT 1-ENG 01-640-54-00-5465100.0002 INSPECTIONS** COMMENT **INVOICE TOTAL:100.00 *CHECK TOTAL:19,598.33 533663 EEIENGINEERING ENTERPRISES, INC.7008810/28/20 01 PRAIRIE POINT INVESTIGATION 23-216-60-00-6011312.00INVOICE TOTAL:312.00 *CHECK TOTAL:312.00Page 11 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533664 EEIENGINEERING ENTERPRISES, INC.7008910/28/20 01 2020 ITEP APPLICATIONS01-640-54-00-5465824.00INVOICE TOTAL:824.00 *7009010/28/20 01 CORELBERRY CT DRAINAGE01-640-54-00-5465469.0002 INVESTIGATION** COMMENT **INVOICE TOTAL:469.00 *7009110/28/20 01 GRANDE RESERVE-UNITS 15 & 22 01-640-54-00-5465180.50INVOICE TOTAL:180.50 *7009210/28/20 01 RAINTREE VILLAGE UNIT 3-ENG 01-640-54-00-5465400.0002 INSPECTIONS** COMMENT **INVOICE TOTAL:400.00 *CHECK TOTAL:1,873.50 533665 EJEQUIP EJ EQUIPMENTW1033010/19/20 01 INSTALL VACUUM COMPRESSOR 52-520-54-00-549027,184.90INVOICE TOTAL:27,184.90 *CHECK TOTAL:27,184.90 533666 ELENJORY JORY ELENBAAS10172011/01/20 01 UMPIRE79-795-54-00-546280.00INVOICE TOTAL:80.00 *CHECK TOTAL:80.00 533667 EVANSR RYAN EVANSOCT 12-OCT 2511/01/20 01 UMPIRE79-795-54-00-546220.00INVOICE TOTAL:20.00 *CHECK TOTAL:20.00Page 12 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------D001834 EVANST TIM EVANS11012011/01/20 01 OCT 2020 MOBILE EMAIL79-790-54-00-544022.5002 REIMBURSEMENT** COMMENT **03 OCT 2020 MOBILE EMAIL79-795-54-00-544022.5004 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00 533668 FARMFLEE BLAIN'S FARM & FLEET1805-T. SCOTT10/13/20 01 BIBS, CAP, HAT, GLOVES79-790-56-00-5600149.36INVOICE TOTAL:149.36 *1873-N. HERNANDEZ 10/14/20 01 PANTS79-790-56-00-560075.58INVOICE TOTAL:75.58 *1939-L. GARCIA10/15/20 01 PANTS, GLOVES, SHIRT51-510-56-00-560096.17INVOICE TOTAL:96.17 *2088-D.SMITH10/17/20 01 HOODIES79-790-56-00-560089.98INVOICE TOTAL:89.98 *2773-R. CONRAD10/14/20 01 PANTS51-510-56-00-5600113.37INVOICE TOTAL:113.37 *CHECK TOTAL:524.46 533669 FOXRIDGE FOX RIDGE STONE363609/19/20 01 WASHED PEA GRAVEL25-225-60-00-6020131.34INVOICE TOTAL:131.34 *CHECK TOTAL:131.34D001835 FREDRICR ROB FREDRICKSONPage 13 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------D001835 FREDRICR ROB FREDRICKSON11012011/01/20 01 OCT 2020 MOBILE EMAIL01-120-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00D001836 GALAUNEJ JAKE GALAUNER11012011/01/20 01 OCT 2020 MOBILE EMAIL79-795-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00D001837 GARCIAL LUIS GARCIA11012011/01/20 01 OCT 2020 MOBILE EMAIL51-510-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00 533670 GARDKOCH GARDINER KOCH & WEISBERGH-2364C-80510/19/20 01 KIMBALL HILL I MATTER01-640-54-00-5461670.50INVOICE TOTAL:670.50 *H-3586C-80610/19/20 01 NICHOLSON MATTER01-640-54-00-5461396.00INVOICE TOTAL:396.00 *H-3995C-80710/19/20 01 YMCA MATTER01-640-54-00-5461158.30INVOICE TOTAL:158.30 *H-4412C-80810/19/20 01 GREEN ORGANICS MATTER01-640-54-00-5461264.00INVOICE TOTAL:264.00 *CHECK TOTAL:1,488.80Page 14 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533671 GOLDSMIR RYAN GOLDSMITH102920-TUITION10/29/20 01 PUBLIC FINANCE & BUDGETING 01-210-54-00-54101,206.0002 TUITION REIMBURSEMENT** COMMENT **INVOICE TOTAL:1,206.00 *CHECK TOTAL:1,206.00 533672 GOLINSKA ANDREW GOLINSKIOCT 12-OCT 2511/01/20 01 UMPIRE79-795-54-00-546240.00INVOICE TOTAL:40.00 *CHECK TOTAL:40.00 533673 GOLINSKS SAM GOLINSKIOCT 12-OCT 2511/01/20 01 UMPIRE79-795-54-00-5462180.00INVOICE TOTAL:180.00 *CHECK TOTAL:180.00 533674 GROUND GROUND EFFECTS INC.444202-00009/25/20 01 GRASS SEED01-410-56-00-5640114.11INVOICE TOTAL:114.11 *445721-00010/19/20 01 DIRT01-410-56-00-5620226.50INVOICE TOTAL:226.50 *CHECK TOTAL:340.61D001838 HARMANR RHIANNON HARMON11012011/01/20 01 OCT 2020 MOBILE EMAIL79-795-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00Page 15 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533675 HARRIS HARRIS COMPUTER SYSTEMSXT0000732410/30/20 01 MYGOVHUB FEES - OCT 202001-120-54-00-546286.9102 MYGOVHUB FEES - OCT 202051-510-54-00-5462131.1703 MYGOVHUB FEES - OCT 202052-520-54-00-546237.85INVOICE TOTAL:255.93 *CHECK TOTAL:255.93 533676 HAUSLG GLENN HAUSLOCT 12-OCT 2511/01/20 01 UMPIRE79-795-54-00-546255.00INVOICE TOTAL:55.00 *CHECK TOTAL:55.00D001839 HENNED DURK HENNE11012011/01/20 01 OCT 2020 MOBILE EMAIL01-410-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00D001840 HERNANDA ADAM HERNANDEZ11012011/01/20 01 OCT 2020 MOBILE EMAIL79-790-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00 533677 HERNANDN NOAH HERNANDEZ11012011/01/20 01 OCT 2020 MOBILE EMAIL79-790-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *CHECK TOTAL:45.00Page 16 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533678 HOMEDEPO HOME DEPOT911385010/25/20 01 FILTERS01-410-54-00-5435308.60INVOICE TOTAL:308.60 *CHECK TOTAL:308.60D001841 HORNERR RYAN HORNER11012011/01/20 01 OCT 2020 MOBILE EMAIL79-790-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00D001842 HOULEA ANTHONY HOULE11012011/01/20 01 OCT 2020 MOBILE EMAIL79-790-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00 533679 IACEIACE2021 MBRSHP10/02/20 01 2021 MEMBERSHIP DUE01-220-54-00-546040.0002 RENEWAL-HASTINGS** COMMENT **INVOICE TOTAL:40.00 *CHECK TOTAL:40.00 533680 ILPD4778 ILLINOIS STATE POLICEFEB 2020-4790-LIQ 02/29/20 01 LIQUOR LICENSE BACKGROUND 01-210-54-00-546284.7502 CHECKS** COMMENT **INVOICE TOTAL:84.75 *Page 17 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533680 ILPD4778 ILLINOIS STATE POLICEJAN 2020-4790-SOL/LI 01/31/20 01 1 SOLICITOR AND 2 LIQUOR01-110-54-00-546284.7502 LICENSE BACKGROUND CHECKS** COMMENT **INVOICE TOTAL:84.75 *JULY 2020-4790-LIQ 07/31/20 01 LIQUOR BACKGROUND CHECKS01-110-54-00-546228.25INVOICE TOTAL:28.25 *JUNE 2020-4790-LIQ 06/30/20 01 LIQUOR BACKGROUND CHECKS01-110-54-00-546256.50INVOICE TOTAL:56.50 *MAR 2020-4790-LIQ 03/31/20 01 LIQUOR LICENSE BACKGROUND 01-110-54-00-546228.2502 CHECK** COMMENT **INVOICE TOTAL:28.25 *CHECK TOTAL:282.50 533681 ILPD4811 ILLINOIS STATE POLICE013120-4811-MISC 01/31/20 01 SOLICITOR BACKGROUND CHECKS 01-110-54-00-546284.7502 EMPLOYMENT BACKGROUND CHECK 82-820-54-00-546228.25INVOICE TOTAL:113.00 *022820-4811-MISC 02/29/20 01 SOLICITOR BACKGROUND CHECKS 01-110-54-00-5462113.0002 COACHING BACKGROUND CHECKS 79-795-54-00-546256.50INVOICE TOTAL:169.50 *JULY 2020-4811-MISC 07/31/20 01 BACKGROUND CHECK82-820-54-00-546228.2502 BACKGROUND CHECKS79-795-54-00-5462423.75INVOICE TOTAL:452.00 *JUNE 2020-4811-SOL 06/30/20 01 SOLICITOR BACKGROUND CHECKS 01-110-54-00-5462508.50INVOICE TOTAL:508.50 *CHECK TOTAL:1,243.00Page 18 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533682 ILTREASU STATE OF ILLINOIS TREASURER9811/01/20 01 RT 47 EXPANSION PYMT #9815-155-60-00-60796,148.8902 RT 47 EXPANSION PYMT #9851-510-60-00-60793,780.9803 RT 47 EXPANSION PYMT #9852-520-60-00-60791,873.4804 RT 47 EXPANSION PYMT #9888-880-60-00-6079624.01INVOICE TOTAL:12,427.36 *CHECK TOTAL:12,427.36 533683 ILTRUCK ILLINOIS TRUCK MAINTENANCE, IN02907510/20/20 01 TIGHTEN HOSE CLAMPS, CHANGE 01-410-54-00-5490625.0602 OIL, FILTERS, LUBE CHASSIS & ** COMMENT **03 INSPECTION** COMMENT **INVOICE TOTAL:625.06 *02907610/20/20 01 REPLACE RIGHT FRONT & RIGHT 01-410-54-00-5490416.0202 REAR COMPLETE BRAKE CHAMBERS ** COMMENT **INVOICE TOTAL:416.02 *CHECK TOTAL:1,041.08 533684 IPRFILLINOIS PUBLIC RISK FUND6221010/13/20 01 DEC 2020 WORK COMP INS01-640-52-00-523110,695.7102 DEC 2020 WORK COMP INS-PR 01-640-52-00-52312,096.5303 DEC 2020 WORK COMP INS51-510-52-00-52311,184.3704 DEC 2020 WORK COMP INS52-520-52-00-5231574.0205 DEC 2020 WORK COMP INS82-820-52-00-5231992.37INVOICE TOTAL:15,543.00 *CHECK TOTAL:15,543.00 533685 IRVINGS STEPHEN IRVINGOCT 12-OCT 2511/01/20 01 UMPIRE79-795-54-00-5462280.00INVOICE TOTAL:280.00 *CHECK TOTAL:280.00Page 19 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533686 ITRON ITRON57039010/12/20 01 NOV 2020 READS51-510-54-00-5462624.33INVOICE TOTAL:624.33 *CHECK TOTAL:624.33D001843 JACKSONJ JAMIE JACKSON11012011/01/20 01 OCT 2020 MOBILE EMAIL52-520-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00 533687 JIMSTRCK JIM'S TRUCK INSPECTION LLC18321209/04/20 01 TRUCK INSPECTION01-410-54-00-549037.00INVOICE TOTAL:37.00 *18369610/12/20 01 TRUCK INSPECTION01-410-54-00-549037.00INVOICE TOTAL:37.00 *18370110/12/20 01 TRUCK INSPECTION01-410-54-00-549037.00INVOICE TOTAL:37.00 *CHECK TOTAL:111.00 533688 JOHNSONG GREGORY JOHNSON11012011/01/20 01 OCT 2020 MOBILE EMAIL51-510-54-00-544022.5002 REIMBURSEMENT** COMMENT **03 OCT 2020 MOBILE EMAIL52-520-54-00-544022.5004 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *CHECK TOTAL:45.00Page 20 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533689 JUSTSAFE JUST SAFETY, LTD35236 10/14/20 01 FIRST AID SUPPLIES 52-520-56-00-5620 57.45INVOICE TOTAL:57.45 *CHECK TOTAL:57.45 533690 KCSHERIF KENDALL CO. SHERIFF'S OFFICESEPT 2020-KENDALL 10/19/20 01 KENDALL COUNTY FTA BOND FEE 01-000-24-00-2412140.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:140.00 *CHECK TOTAL:140.00 533691 KENDCROS KENDALL CROSSING, LLCAMU REBATE 9/2010/26/20 01 SEPT 2020 NCG AMUSEMENT TAX 01-640-54-00-5439549.6302 REBATE** COMMENT **INVOICE TOTAL:549.63 *CHECK TOTAL:549.63 533692 KINGE EDSON KING JR10222010/24/20 01 UMPIRE79-795-54-00-5462120.00INVOICE TOTAL:120.00 *CHECK TOTAL:120.00D001844 KLEEFISG GLENN KLEEFISCH11012011/01/20 01 OCT 2020 MOBILE EMAIL79-790-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00Page 21 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533693 KWIATKOJ JOESEPH KWIATKOWSKIOCT 12-OCT 2511/01/20 01 UMPIRE79-795-54-00-5462105.00INVOICE TOTAL:105.00 *CHECK TOTAL:105.00 533694 LOHERG GAVIN DANIEL LOHEROCT 12-OCT 2511/01/20 01 UMPIRE79-795-54-00-546280.00INVOICE TOTAL:80.00 *CHECK TOTAL:80.00 533695 MCCURDYK KYLE DEAN MCCURDYOCT 12-OCT 2511/01/20 01 UMPIRE79-795-54-00-5462105.00INVOICE TOTAL:105.00 *CHECK TOTAL:105.00 533696 MEADOWBR MEADOWBROOK BUILDERS LLC1032 CARLY CR10/15/20 01 SECURITY GUARANTEE REFUND 01-000-24-00-241510,500.00INVOICE TOTAL:10,500.00 *CHECK TOTAL:10,500.00 533697 MEDINAR ROMAN MEDINA10152010/15/20 01 UMPIRE79-795-54-00-546240.00INVOICE TOTAL:40.00 *CHECK TOTAL:40.00 533698 MENLAND MENARDS - YORKVILLEPage 22 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533698 MENLAND MENARDS - YORKVILLE8421905/21/20 01 LIGHTBULBS01-210-56-00-56203.97INVOICE TOTAL:3.97 *9644910/02/20 01 MARKING PAINT, CONTRACTOR BAGS 79-790-56-00-562035.72INVOICE TOTAL:35.72 *9676510/05/20 01 GLAD STORAGE BAGS79-790-56-00-56202.79INVOICE TOTAL:2.79 *9702910/08/20 01 CONTRACTOR BAGS79-790-56-00-5620219.80INVOICE TOTAL:219.80 *9703910/08/20 01 CANDY FOR NATIONAL NIGHT OUT 79-795-56-00-56064.68INVOICE TOTAL:4.68 *9709110/09/20 01 TORCH MAP, IMPACT BIT SET, 01-410-56-00-563074.1502 CASING NAIL** COMMENT **INVOICE TOTAL:74.15 *9711410/09/20 01 RESTROOM SIGN FOR BEECHER 79-795-56-00-56406.9802 BATHROOM** COMMENT **INVOICE TOTAL:6.98 *9711510/09/20 01 UTILITY SACK51-510-56-00-562011.18INVOICE TOTAL:11.18 *9738510/12/20 01 PVC01-410-56-00-56205.99INVOICE TOTAL:5.99 *9741110/12/20 01 RAID52-520-56-00-562014.80INVOICE TOTAL:14.80 *9756510/14/20 01 AIRWICK REFIL52-520-56-00-56204.88INVOICE TOTAL:4.88 *Page 23 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533698 MENLAND MENARDS - YORKVILLE9759010/14/20 01 BATTERIES, E RING01-410-56-00-562015.28INVOICE TOTAL:15.28 *9760610/14/20 01 BATTERIES01-410-56-00-562014.99INVOICE TOTAL:14.99 *9765010/15/20 01 CLR, GARBAGE BAGS52-520-56-00-561042.88INVOICE TOTAL:42.88 *9765710/15/20 01 SPLITBOLTS23-230-56-00-564219.13INVOICE TOTAL:19.13 *9766110/15/20 01 GORILLA TAPE01-410-56-00-562011.68INVOICE TOTAL:11.68 *9777010/16/20 01 TRUCK SIDE BOARD01-410-56-00-5628121.44INVOICE TOTAL:121.44 *98037-2010/19/20 01 FLOOR CLEANER52-520-56-00-562019.97INVOICE TOTAL:19.97 *9819810/21/20 01 HEDGE SHEAR52-520-56-00-563017.99INVOICE TOTAL:17.99 *CHECK TOTAL:648.30 533699 METIND METROPOLITAN INDUSTRIES, INC.INV02186910/15/20 01 METRO CLOUD DATA SERVICE FOR 52-520-54-00-544045.0002 BLACKBERRY CREEK LIFT** COMMENT **INVOICE TOTAL:45.00 *CHECK TOTAL:45.00 533700 METLIFE METLIFE SMALL BUSINESS CENTERPage 24 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533700 METLIFE METLIFE SMALL BUSINESS CENTER10162010/16/20 01 NOV 2020 DENTAL INS01-110-52-00-5223590.7702 NOV 2020 DENTAL INS01-120-52-00-5223383.6703 NOV 2020 DENTAL INS01-210-52-00-52233,145.7404 NOV 2020 DENTAL INS01-220-52-00-5223542.1005 NOV 2020 DENTAL INS01-410-52-00-5223610.2306 NOV 2020 DENTAL INS01-640-52-00-52411,174.9207 NOV 2020 DENTAL INS79-790-52-00-5223809.0308 NOV 2020 DENTAL INS79-795-52-00-5223525.6709 NOV 2020 DENTAL INS51-510-52-00-5223606.4810 NOV 2020 DENTAL INS52-520-52-00-5223418.3911 NOV 2020 DENTAL INS82-820-52-00-5223526.83INVOICE TOTAL:9,333.83 *CHECK TOTAL:9,333.83 533701 MIDAM MID AMERICAN WATER181173A10/07/20 01 DUCTILE IRON PUSH, PIPE JOINT 51-510-56-00-5640804.00INVOICE TOTAL:804.00 *CHECK TOTAL:804.00 533702 MIDWSALT MIDWEST SALTP45347310/21/20 01 BULK ROCK SALT51-510-56-00-56382,775.08INVOICE TOTAL:2,775.08 *CHECK TOTAL:2,775.08 533703 MODAFFJ JACK MODAFFOCT 12-OCT 2511/01/20 01 UMPIRE79-795-54-00-5462110.00INVOICE TOTAL:110.00 *CHECK TOTAL:110.00Page 25 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533704 MORRICKB BRUCE MORRICKOCT 12-OCT 2511/01/20 01 UMPIRE79-795-54-00-546255.00INVOICE TOTAL:55.00 *CHECK TOTAL:55.00 533705 NEENAH NEENAH FOUNDRY CO.38952010/06/20 01 BEEHIVE GRATE01-410-56-00-5640374.00INVOICE TOTAL:374.00 *CHECK TOTAL:374.00D001845 NELCONT TYLER NELSON11012011/01/20 01 OCT 2020 MOBILE EMAIL79-795-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00 533706 NEMSICKB BRAD NEMSICKOCT 12-OCT 2511/01/20 01 UMPIRE79-795-54-00-546250.00INVOICE TOTAL:50.00 *CHECK TOTAL:50.00 533707 NICOR NICOR GAS16-00-27-3553 4-0920 10/12/20 01 9/11-10/11 1301 CAROLYN CT 01-110-54-00-548039.47INVOICE TOTAL:39.47 *45-12-25-4081 3-0920 10/12/20 01 9/8-10/9 201 W HYDRAULIC01-110-54-00-548046.22INVOICE TOTAL:46.22 *CHECK TOTAL:85.69Page 26 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:5281,7('&,7<2)<25.9,//(&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533708 OLEARYC CYNTHIA O'LEARYSOCCER 202010/17/20 01 SOCCER OFFICAL ASSIGNING FEE 79-795-54-00-5462200.00INVOICE TOTAL:200.00 *CHECK TOTAL:200.00 533709 OMALLEY O'MALLEY WELDING & FABRICATING1949009/11/20 01 LAMP POST BASE REPAIR WELDING 79-790-54-00-549555.00INVOICE TOTAL:55.00 *CHECK TOTAL:55.00 533710 PFIZENMB BEHR PFIZENMAIER102720-TUITION10/27/20 01 FALL TUITION REIMBURSEMENT 01-210-54-00-54101,206.00INVOICE TOTAL:1,206.00 *CHECK TOTAL:1,206.00D001846 PIAZZA AMY SIMMONS11012011/01/20 01 OCT 2020 MOBILE EMAIL01-120-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00 533711 PUERAM MICHAEL PUERAOCT 12-OCT 2511/01/20 01 UMPIRE79-795-54-00-5462320.00INVOICE TOTAL:320.00 *CHECK TOTAL:320.00 533712 PURCELLJ JOHN PURCELLPage 27 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:5281,7('&,7<2)<25.9,//(&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533712 PURCELLJ JOHN PURCELL11012011/01/20 01 OCT 2020 MOBILE EMAIL01-110-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *CHECK TOTAL:45.00 533713 R0000616 RHONDA MCKEEVERPKWY RFND10/15/20 01 REFUND FOR PARKWAY TREE01-000-24-00-2426250.0002 REPLACEMENT PROGRAM** COMMENT **INVOICE TOTAL:250.00 *CHECK TOTAL:250.00 533714 R0001975 RYAN HOMES303 FONTANA10/15/20 01 SECURITY GUARANTEE REFUND 01-000-24-00-24157,500.00INVOICE TOTAL:7,500.00 *CHECK TOTAL:7,500.00 533715 RAGIWAVE RAGING WAVES2020-REBATE10/28/20 01 2020 ADMISSIONS TAX REFUND 01-640-54-00-549458,105.33INVOICE TOTAL:58,105.33 *CHECK TOTAL:58,105.33D001847 RATOSP PETE RATOS11012011/01/20 01 OCT 2020 MOBILE EMAIL01-220-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00Page 28 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:5281,7('&,7<2)<25.9,//(&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------D001848 REDMONST STEVE REDMON11012011/01/20 01 OCT 2020 MOBILE EMAIL79-795-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00 533716 RIETZR ROBERT L. RIETZ JR.OCT 12-OCT 2511/01/20 01 UMPIRE79-795-54-00-5462320.00INVOICE TOTAL:320.00 *CHECK TOTAL:320.00D001849 ROSBOROS SHAY REMUS11012011/01/20 01 OCT 2020 MOBILE EMAIL79-795-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00 533717 RUNDUEE EDWIN A RUNDLEOCT 12- OCT 2511/01/20 01 UMPIRE79-795-54-00-5462240.00INVOICE TOTAL:240.00 *CHECK TOTAL:240.00D001850 SCODROP PETER SCODRO11012011/01/20 01 OCT 2020 MOBILE EMAIL51-510-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00Page 29 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:5281,7('&,7<2)<25.9,//(&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533718 SCOTTT THOMAS R SCOTTOCT 12-OCT 2511/01/20 01 UMPIRE79-795-54-00-546225.00INVOICE TOTAL:25.00 *CHECK TOTAL:25.00D001851 SCOTTTR TREVOR SCOTT11012011/01/20 01 OCT 2020 MOBILE EMAIL79-790-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00 533719 SECSTATE SECRETARY OF STATE101620-NOTARY10/16/20 01 NOTARY APP FEE-PICKERING01-110-54-00-546210.00INVOICE TOTAL:10.00 *CHECK TOTAL:10.00 533720 SECSTATE SECRETARY OF STATENOTARY-STROUP10/27/20 01 NOTARY RENEWAL-STROUP01-210-54-00-546210.00INVOICE TOTAL:10.00 *CHECK TOTAL:10.00D001852 SENGM MATT SENG11012011/01/20 01 OCT 2020 MOBILE EMAIL01-410-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00Page 30 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:5281,7('&,7<2)<25.9,//(&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------D001853 SLEEZERJ JOHN SLEEZER11012011/01/20 01 OCT 2020 MOBILE EMAIL01-410-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00D001854 SLEEZERS SCOTT SLEEZER11012011/01/20 01 OCT 2020 MOBILE EMAIL79-790-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00D001855 SMITHD DOUG SMITH11012011/01/20 01 OCT 2020 MOBILE EMAIL79-790-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00D001856 SOELKET TOM SOELKE11012011/01/20 01 OCT 2020 MOBILE EMAIL52-520-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00 533721 STANDARD STANDARD & ASSOCIATES, INC.SA00004520710/22/20 01 2020 ENTRY-LEVEL POLICE01-210-54-00-5411131.7502 OFFICER TESTING** COMMENT **INVOICE TOTAL:131.75 *CHECK TOTAL:131.75Page 31 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:5281,7('&,7<2)<25.9,//(&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------D001857 STEFFANG GEORGE A STEFFENS11012011/01/20 01 OCT 2020 MOBILE EMAIL52-520-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00 533722 STEVENS STEVEN'S SILKSCREENING1782110/09/20 01 STAFF SHIRTS79-790-56-00-5600830.00INVOICE TOTAL:830.00 *CHECK TOTAL:830.00 533723 TAEUBERP PAUL TAEUBER10202010/24/20 01 UMPIRE79-795-54-00-546280.00INVOICE TOTAL:80.00 *CHECK TOTAL:80.00 533724 TAGGARTN NATHANIEL TAGGARTOCT 12-OCT 2511/01/20 01 UMPIRE79-795-54-00-5462135.00INVOICE TOTAL:135.00 *CHECK TOTAL:135.00 533725 VAUGHNJ JAEDON VAUGHNOCT 12-OCT 2511/01/20 01 UMPIRE79-795-54-00-546240.00INVOICE TOTAL:40.00 *CHECK TOTAL:40.00 533726 VITOSH CHRISTINE M. VITOSHPage 32 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:5281,7('&,7<2)<25.9,//(&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533726 VITOSH CHRISTINE M. VITOSHCMV 199710/27/20 01 LICENSE HEARING FOR FANHUA 01-110-54-00-5462164.0002 DEVELOPMENT** COMMENT **INVOICE TOTAL:164.00 *CMV 199810/27/20 01 OCT 2020 ADMIN HEARING01-210-54-00-5467400.00INVOICE TOTAL:400.00 *CHECK TOTAL:564.00 533727 WALTERSJ JULIA MARGARET WALTERSOCT 12-OCT 2511/01/20 01 UMPIRE79-795-54-00-546270.00INVOICE TOTAL:70.00 *CHECK TOTAL:70.00 533728 WATERSYS WATER SOLUTIONS UNLIMITED, INC3896910/12/20 01 CHEMICALS51-510-56-00-56383,393.00INVOICE TOTAL:3,393.00 *CHECK TOTAL:3,393.00D001858 WEBERR ROBERT WEBER11012011/01/20 01 OCT 2020 MOBILE EMAIL01-410-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00 533729 WEXWEX BANK6841282110/31/20 01 OCT 2020 GASOLINE01-210-56-00-56953,719.39Page 33 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:5281,7('&,7<2)<25.9,//(&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533729 WEX WEX BANK68412821 10/31/20 02 OCT 2020 GASOLINE 01-220-56-00-5695 387.7703 OCT 2020 GASOLINE51-510-56-00-569534.3604 OCT 2020 GASOLINE01-410-56-00-569534.3605 OCT 2020 GASOLINE52-520-56-00-569538.34INVOICE TOTAL:4,214.22 *CHECK TOTAL:4,214.22D001859 WILLRETE ERIN WILLRETT11012011/01/20 01 OCT 2020 MOBILE EMAIL01-110-54-00-544045.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00 533730 WR000041 RONALD MOLCHANOV101220 RFND10/12/20 01 REFUND OVERPAYMENT ON FINAL 01-000-13-00-1371372.8402 BILL FOR ACCT#0102853780-01 ** COMMENT **INVOICE TOTAL:372.84 *CHECK TOTAL:372.84 533731 WTRPRD WATER PRODUCTS, INC.029885110/08/20 01 HYMAX GRIP51-510-56-00-56401,345.16INVOICE TOTAL:1,345.16 *CHECK TOTAL:1,345.16 533732 YORKACE YORKVILLE ACE & RADIO SHACK17209810/26/20 01 SHREDDER, OIL01-410-56-00-5630296.95INVOICE TOTAL:296.95 *CHECK TOTAL:296.95Page 34 of 37 01-110ADMINISTRATION11-111FOXHILLSSA25-225PARKS&RECCAPITAL82-820LIBRARYOPERATIONS01-120FINANCE12-112SUNFLOWERESTATES42-420DEBTSERVICE84-840LIBRARYCAPITAL01-210POLICE15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-216MUNICIPALBUILDING52-520SEWEROPERATIONS88-880DOWNTOWNTIF01-410STREETOPERATIONS23-230CITY-WIDECAPITAL72-720LANDCASH89-890DOWNTOWNTIFII01-540HEALTH&SANITATION25-205POLICECAPITAL79-790PARKSDEPARTMENT90-XXXDEVELOPERESCROW01-640ADMINISTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPARTMENT95-XXXESCROWDEPOSITDATE: 11/03/20TIME: 12:57:52UNITED CITY OF YORKVILLE&+(&.5(*,67(5ID: AP211001.W0WINVOICES DUE ON/BEFORE 11/10/2020CHECK # VENDOR # INVOICE ITEMINVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 533733 YOUNGM MARLYS J. YOUNG100620 10/18/20 01 10/6/20 EDC MEETING MINUTES 01-110-54-00-5462 68.25INVOICE TOTAL:68.25 *CHECK TOTAL:68.25245,587.6813,580.00TOTAL CHECKS PAID:TOTAL ',5(&7DEPOSITS PAID:TOTAL AMOUNT PAID:259,167.68Page 35 of 37 REGULAR OVERTIME TOTAL IMRF FICA TOTALSADMINISTRATION19,610.11$ -$19,610.11 2,190.44$ 1,068.44$ 22,868.99$ FINANCE10,703.46 -10,703.46 1,195.57 813.09 12,712.12$ POLICE112,421.50 2,575.88 114,997.38 703.01 8,748.65 124,449.04$ COMMUNITY DEV.19,119.69 -19,119.69 2,135.67 1,439.56 22,694.92$ STREETS16,339.60 -16,339.60 1,751.62 1,242.60 19,333.82$ WATER16,534.36 179.08 16,713.44 1,767.02 1,267.55 19,748.01$ SEWER9,798.89 -9,798.89 1,010.76 749.62 11,559.27$ PARKS22,114.23 99.45 22,213.68 2,481.26 1,699.33 26,394.27$ RECREATION16,005.90 -16,005.90 1,511.74 1,224.51 18,742.15$ LIBRARY16,722.67 -16,722.67 1,211.94 1,279.30 19,213.91$ TOTALS259,370.41$ 2,854.41$ 262,224.82$ 15,959.03$ 19,532.65$ 297,716.50$ TOTAL PAYROLL297,716.50$ UNITED CITY OF YORKVILLEPAYROLL SUMMARYOctober 30, 2020Page 36 of 37 ACCOUNTS PAYABLE DATE City Check Register (Pages 1 - 35)11/10/2020 259,167.68 SUB-TOTAL:$259,167.68 Bi - Weekly (Page 36)10/30/2020 297,716.50$ SUB-TOTAL:297,716.50$ TOTAL DISBURSEMENTS:556,884.18$ UNITED CITY OF YORKVILLE BILL LIST SUMMARY Tuesday, November 10, 2020 PAYROLL Page 37 of 37 Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Mayor’s Report #1 Tracking Number CC 2020-83 Appointment of Freedom of Information Officer – Behr Pfizenmaier City Council – November 10, 2020 Majority Approval Appointment of an additional FOIA Officer for the Police Department. James Jensen Police Name Department Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Mayor’s Report #2 Tracking Number CC 2020-84 Appointment of Temporary Deputy Clerks City Council – November 10, 2020 Majority Approval Erin Willrett Administration Name Department Summary Consideration to appoint temporary Deputy City Clerks. Background Due to the current pandemic and the upcoming election season, staff felt it was prudent to have various back-ups if the Clerk was unavailable. The attached ordinance proposes the appointment of Bart Olson, Erin Willrett and Jori Behland as temporary Deputy City Clerks through the end of this fiscal year. Per the current code, the Mayor may appoint a Deputy City Clerk annually along with his other appointments at the beginning of the fiscal year. Recommendation Staff recommends approval of the attached ordinance. Memorandum To: Administration Committee From: Erin Willrett, Assistant City Administrator CC: Bart Olson, City Administrator Date: November 10, 2020 Subject: Appointment of Temporary Deputy City Clerks Ordinance No. 2020-____ Page 1 Ordinance No. 2020-______ AN ORDINANCE OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS AUTHORIZING THE APPOINTMENT OF TEMPORARY DEPUTY CLERKS WHEREAS, the United City of Yorkville, Kendall County, Illinois (the “City”) is a duly organized and validly existing non-home rule municipality of the State of Illinois pursuant to the 1970 Illinois Constitution and the laws of the State; and, WHEREAS, the Illinois Municipal Code, specifically Section 3.1-30-10 (65 ILCS 3.1-30- 10) the City Clerk may appoint a number of deputy clerks when authorized by the Mayor and City Council of the City (the “Corporate Authorities”); and, WHEREAS, the City Clerk has recommended the appointment of Bart Olson, Erin Willrett and Jori Behland to act as deputy city clerks for terms to expire on April 30, 2021; and, WHEREAS, the Corporate Authorities have determined it is in the best interests of the City and its residents to provide uninterrupted services to its residents, visitors and businesses and therefore is prepared to authorize the City Clerk to make the aforesaid appointments for the term to expire April 30, 2021. NOW, THEREFORE, BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, that the City Clerk of the United City of Yorkville is hereby authorized to appoint Bart Olson, Erin Willrett and Jori Behland to serve as Deputy Clerks of the United City of Yorkville for a term commencing on this date and terminating April 30, 2021. This Ordinance shall be in full force and effect immediately from and after its passage and approval according to law. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this ______ day of _______________, 2020. Ordinance No. 2020-____ Page 2 KEN KOCH ________ DAN TRANSIER ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ JASON PETERSON ________ Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this ______ day of _______________, 2020. ______________________________ Mayor Attest: ___________________________ City Clerk Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Mayor’s Report #3 Tracking Number CC 2020-85 Ordinance Amending the City Code regarding Tobacco Regulations City Council – November 10, 2020 Majority Approval Proposed amendment to the tobacco regulations. Lisa Pickering Administration Name Department Summary Consideration of an amendment to the tobacco code in order to clearly define where a tobacco business can operate. Background The Clerk’s Office has received two separate inquiries for tobacco licenses that propose that tobacco sales/delivery would potentially occur outside of a business district. The first inquiry came from a gentleman that asked if he could operate a mobile tobacco business that he compared to being similar to the operations of a mobile food truck; with the exception that he would be selling tobacco products instead of food. The second inquiry came from a gentleman who asked if he could take online orders at his house for tobacco sales and then he would deliver the tobacco items. After receiving these inquiries, staff reviewed the city’s tobacco license regulations and discussed the proposal of a code amendment to provide clarification as to the location that tobacco sales/delivery can occur. In order to help ensure compliance that city and state regulations are being followed regarding tobacco, tobacco products, alternative nicotine products, and electronic cigarettes, staff is proposing that tobacco sales/delivery shall occur only in a building located within a business district. The city attorney has prepared a draft ordinance which adds the following to Title 3, Chapter 8, Section 3 of the city’s tobacco code: “N. The sale, give away, or delivery of tobacco, tobacco products, alternative nicotine products or electronic cigarettes by an authorized licensee pursuant to this Chapter shall occur only in a building located within a Business District as established in Title 10, Chapter 6, Section 10-6-0, Table 10.06.03: Business Uses.” Recommendation Staff recommends approval of the attached ordinance. Memorandum To: Mayor and City Council From: Lisa Pickering, City Clerk CC: Bart Olson, City Administrator Date: October 30, 2020 Subject: Tobacco Code Amendment Ordinance No. 2020-____ Page 1 Ordinance No. 2020-____ AN ORDINANCE OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, AMENDING TITLE 3, CHAPTER 8 OF THE YORKVILLE CITY CODE WHEREAS, the United City of Yorkville, Kendall County, Illinois (the “City”) is a duly organized and validly existing non-home rule municipality of the State of Illinois pursuant to the 1970 Illinois Constitution and the laws of the State; and, WHEREAS, it is the responsibility and goal of the Mayor and City Council (the “Corporate Authorities”) to provide for the health and welfare of its residents, visitors and businesses and regulate the sale of certain products which question their safety; and, WHEREAS, in furtherance thereof, the Corporate Authorities have determined it to be in the best interests of the City to amend the Yorkville City Code to include specific regulations on the sale of tobacco, tobacco product, alternative nicotine products and electronic cigarettes as hereinafter provided. NOW, THEREFORE, BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, that the Yorkville City Code is hereby amended to add the following new paragraph N to Section 3-8-3, Chapter 8 to Title 3 thereof: “N. The sale, give away, or delivery of tobacco, tobacco products, alternative nicotine products or electronic cigarettes by an authorized licensee pursuant to this Chapter shall occur only in a building located within a Business District as established in Title 10, Chapter 6, Section 10-6-0, Table 10-06-03: Business Uses.” This Ordinance shall be in full force and effect immediately from and after its passage and approval according to law. Ordinance No. 2020-____ Page 2 Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this ______ day of _______________, 2020. ______________________________ City Clerk KEN KOCH ________ DAN TRANSIER ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ JASON PETERSON ________ Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this ______ day of _______________, 2020. ______________________________ Mayor Attest: ___________________________ City Clerk CHAPTER 8 TOBACCO DEALERS AND REGULATIONS SECTION: 3-8-1: Definitions 3-8-2: License Required 3-8-3: Regulations 3-8-4: Agent And Employee Responsibility 3-8-5: License Suspension Or Revocation 3-8-6: Use Of Premises After Revocation 3-8-7: Effective Date 3-8-1: DEFINITIONS: For the purposes of this chapter, the following words and phrases shall have these meanings: ALTERNATIVE NICOTINE PRODUCT: Means a product or device not consisting of or containing tobacco that provides for the ingestion into the body of nicotine, whether by chewing, smoking, absorbing, dissolving, inhaling, snorting, sniffing, or by any other means. "Alternative nicotine product" does not include; cigarettes as defined in section 1 of the Cigarette Tax Act and tobacco products as defined in this section; or any product approved by the United States Food and Drug Administration for sale as a tobacco cessation product, as a tobacco dependence product, or for other medical purposes, and is being marketed and sold solely for that approved purpose. ELECTRONIC CIGARETTES: Means: A. Any device that employs a battery or other mechanism to heat a solution or substance to produce a vapor or aerosol intended for inhalation; B. Any cartridge or container of a solution or substance intended to be used with or in the device or to refill the device; or C. Any solution or substance, whether or not it contains nicotine intended for use in the device. "Electronic cigarette" includes, but is not limited to, any electronic nicotine delivery system, electronic cigar, electronic cigarillo, electronic pipe, electronic hookah, vape pen, or similar product or device, and any components or parts that can be used to build the product or device. "Electronic cigarette" does not include: cigarettes as defined in section 1 of the Cigarette Tax Act and tobacco products as defined in section 10-5 of the Tobacco Products Tax Act of 1995; tobacco product and alternative nicotine product as defined in this section; any product approved by the United States Food and Drug Administration for sale as a tobacco cessation product, as a tobacco dependence product, or for other medical purposes, and is being marketed and sold solely for that approved purpose; any asthma inhaler prescribed by a physician for that condition and is being marketed and sold solely for that approved purpose; or any therapeutic product approved for use under the Compassionate Use of Medical Cannabis Pilot Program Act. NICOTINE: Means any form of the chemical nicotine, including any salt or complex, regardless of whether the chemical is naturally or synthetically derived. TOBACCO PRODUCTS: Means any product containing or made from tobacco that is intended for human consumption, whether smoked, heated, chewed, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any other means, including, but not limited to, cigarettes, cigars, little cigars, chewing tobacco, pipe tobacco, snuff, snus, and any other smokeless tobacco product which contains tobacco that is finely cut, ground, powdered, or leaf and intended to be placed in the oral cavity. "Tobacco product" includes any component, part, or accessory of a tobacco product, whether or not sold separately. "Tobacco product" does not include: an electronic cigarette and alternative nicotine product as defined in this section; or any product that has been approved by the United States Food and Drug Administration for sale as a tobacco cessation product, as a tobacco dependence product, or for other medical purposes, and is being marketed and sold solely for that approved purpose. VENDING MACHINES: Any mechanical or electrical, self-service devices which, upon insertion of money or tokens, dispense products. (Ord. 2019-33, 6-11-2019, eff. 7-1-2019) 3-8-2: LICENSE REQUIRED: A. License Required; Additional Licenses: It shall be unlawful to sell or to offer for sale at retail, to give away, deliver or to keep with the intention of selling at retail, giving away or delivering, tobacco products within the City without first obtaining a tobacco dealer's license pursuant to this chapter. Such license shall be in addition to any other license required by this Code. B. Application For License; Fee: Application for a license shall be made in writing to the City Clerk and shall be processed according to this title. The initial application fee shall be fifty dollars ($50.00). C. License Term; Renewal Fee: The license shall be for a term of one year beginning May 1st and ending April 30th with an annual fee of five dollars ($5.00). All existing licenses without a term shall expire April 30, 2020 and new or renewal licenses issued before April 30, 2020 shall be issued with a fee of five dollars ($5.00) from the date of issuance through the license term from May 1, 2020 through April 30, 2021. (Ord. 2019-33, 6-11-2019, eff. 7-1-2019) 3-8-3: REGULATIONS: A. Buying While Underage: No person under twenty one (21) years of age shall buy any tobacco product, electronic cigarette or alternative nicotine product. B. Sale To Underage Persons: No person shall sell, buy for, distribute samples of or furnish any tobacco product, electronic cigarette, or any alternative nicotine product to any person under twenty one (21) years of age. C. Employment Of Underage Persons: No person under eighteen (18) years of age may sell any tobacco product, electronic cigarette, or alternative nicotine product at a retail establishment selling tobacco products, electronic cigarettes, or alternative nicotine products. This subsection does not apply to a sales clerk in a family-owned business which can prove that the sales clerk is in fact a son or daughter of the owner. D. Age Verification: Before selling, offering for sale, giving, or furnishing a tobacco product, electronic cigarette, or alternative nicotine product to another person, the person selling, offering for sale, giving, or furnishing the tobacco product, electronic cigarette, or alternative nicotine product shall verify that the person is at least twenty one (21) years of age by: 1. Examining from any person that appears to be under thirty (30) years of age a government-issued photographic identification that establishes the person to be twenty one (21) years of age or older; or 2. For sales of tobacco products, electronic cigarettes, or alternative nicotine products made through the internet or other remote sales methods, performing an age verification through an independent, third party age verification service that compares information available for public records to the personal information entered by the person during the ordering process that establishes the person is twenty one (21) years of age or older. E. Misrepresenting Age: No person under twenty one (21) years of age in the furtherance of facilitation of obtaining any tobacco product, electronic cigarette, or alternative nicotine product shall display or use a false or forged identification card or transfer, alter, or deface an identification card. F. Possession By Underage Persons: No person under twenty one (21) years of age shall possess any tobacco product, electronic cigarette or alternative nicotine product. G. Samples: No person shall distribute without charge samples of any tobacco product, electronic cigarettes or alternative nicotine products except in any adult-only facility as defined in the Prevention of Tobacco Use by Minors and Sale and Distribution of Tobacco Products Act. H. Vending Machines: Tobacco products, electronic cigarettes, and alternative nicotine products may be sold through a vending machine only if such tobacco products, electronic cigarettes, and alternative nicotine products are not placed together with any non-tobacco product, other than matches, in the vending machine and the vending machine is in any of the following locations: 1) places to which persons under twenty one (21) years of age are not permitted access at any time or 2) places where alcoholic beverages are sold and consumed on the premises and vending machine operation is under the direct supervision of the owner or manager. I. Exception: It is not a violation of this section for a person under twenty one (21) years of age to purchase a tobacco product, electronic cigarette or alternative nicotine product if part of an enforcement action conducted by the City Police Department. J. Posting Of Signs: Signs informing the public of the age restrictions provided for herein shall be posted by every licensee at or near every display of tobacco products and on or upon every vending machine which offers any tobacco product, electronic cigarette or alternative nicotine product. Each sign shall state: THE SALE OF ANY TOBACCO PRODUCT, ELECTRONIC CIGARETTE OR ALTERNATIVE NICOTINE PRODUCT TO PERSONS UNDER TWENTY-ONE YEARS OF AGE IS PROHIBITED BY LAW. The letters of said sign shall be a minimum of one inch (1.0") high. K. Sale Near Church Or School: It shall be unlawful for any person to sell, offer for sale, give away or deliver any tobacco product, electronic cigarette or alternative nicotine product within one hundred feet (100') of any church, school, childcare facility, or other building used for education or recreational programs for persons under eighteen (18) years of age. L. Gift Of Tobacco Products On City, School Or Park Property: It shall be unlawful for any licensee or any person in the business of selling or otherwise distributing, promoting or advertising any tobacco product, electronic cigarette or alternative nicotine product, or any employee or agent of any such licensee or person, in the course of such licensee's or person's business, to distribute, give away or deliver tobacco products free of charge to any person on any right-of-way, park, playground or other property owned by the City, any school district, any park district or any public library. M. Tobacco Accessories And Smoking Herbs: No person shall knowingly sell, barter, exchange, deliver or give away or cause or permit or procure to be sold, bartered, exchanged, delivered or given away tobacco accessories or smoking herbs to any person under twenty one (21) years of age. Tobacco accessories and smoking herbs shall be defined as stated in the Tobacco Accessories and Smoking Herbs Control Act 1 . (Ord. 2019-33, 6-11-2019, eff. 7-1-2019) Notes 1 1. 720 ILCS 685/1 et seq. 3-8-4: AGENT AND EMPLOYEE RESPONSIBILITY: Every act or omission of whatsoever nature, constituting a violation of any of the provisions of this chapter by any officer, director, manager or other agent or employee of any licensee shall be deemed and held to be the act of such licensee; and such licensee shall be punishable in the same manner as if such act or omission had been done or omitted by the licensee personally. (Ord. 1993-23, 8-12-1993) 3-8-5: LICENSE SUSPENSION OR REVOCATION: A. Determination By Mayor; Hearing: 1. The Mayor shall be charged with the administration of this chapter. The Mayor may suspend or revoke any license issued under the provision of this chapter, if he determines that the licensee has violated any of the provisions of this chapter. In lieu of suspension or revocation of a license, the Mayor may instead levy a fine not to exceed two hundred fifty dollars ($250.00) for each violation. Each day on which a violation continues shall constitute a separate violation. 2. However, no such license shall be suspended or revoked and no licensee shall be fined except after public hearing in front of the Mayor and City Council. The licensee shall be given seven (7) days' written notice of said opportunity to appear and defend against the charges contained in the notice. The seven (7) day notice period shall begin to run the day after delivery of the notice. 3. The Mayor shall, within ten (10) days after the hearing, state the reason for any suspension, revocation or fine, in a written order, together with the amount of the fine, the time of the suspension or that the license has been revoked. A copy of the order shall be served upon the licensee within seven (7) days of the decision. B. Payment Of Fine: Any licensee determined by the Mayor to have violated any of the provisions of this chapter shall pay to the City any fine levied by the Mayor within fourteen (14) days of the notice of the order of said Mayor setting forth the amount of the fine. C. Failure To Pay Fine: Failure of any licensee to pay said fine within fourteen (14) days of notice of said order shall be cause for license suspension or revocation. (Ord. 1993-23, 8-12-1993) 3-8-6: USE OF PREMISES AFTER REVOCATION: When any license shall have been revoked for any reason, no license shall be granted to the licensee for a period of four (4) months thereafter for the conduct of business of selling "tobacco products" as defined in this chapter in the premises described on such revoked license. (Ord. 1993-23, 8-12-1993) 3-8-7: EFFECTIVE DATE: The provisions of this chapter shall be enforced from and after September 1, 1993. (Ord. 1993-23, 8-12-1993) Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Mayor’s Report #4 Tracking Number CC 2020-86 IL DCEO’s Local CURE’s Economic Support Payments Grant Program City Council – November 10, 2020 N/A Majority Approval Consideration of a state funded and authorized, locally administered economic support program for Yorkville businesses. Erin Willrett Administration Name Department Summary Consideration of a state funded and authorized, locally administered economic support program for Yorkville businesses. Background The Economic Support Payments Grant Program (ES) is authorized by Public Act 101-636, Public Act 101-637 and Title 14 Illinois Administrative Code Part 700 (14 Ill. Admin. Code Part 700) to reimburse Local Governments for economic support payments made to qualified businesses within their jurisdictions that have experienced interruption of business attributable to the COVID-19 public health emergency. The ES Program will assist Local Governments that have provided or will provide financial assistance to businesses that have experienced significant disruption or temporary closure of their business attributable to COVID-19. Financial assistance to qualified businesses for the cost of business interruption shall be advanced by the Local Government and may only be in the form of grants, expense reimbursements or subsidies. The ES Program is reimbursement to the local governments from the state. Local Governments that have a state authorized grant program may be reimbursed for grants sent from the local government to the businesses for costs incurred by the qualifying businesses from the period March 1, 2020 through December 30, 2020. Staff has prepared the attached narrative for the program that Yorkville is proposing to roll-out to the businesses if this grant is awarded. This is based largely from what the Village of Oswego submitted. The program establishes administrative procedures, including application guidelines and other accountability measures that will be imposed upon recipients of funds under the program to ensure only eligible businesses receive financial support. The process for the creation of this grant program is: 1) The City Council approves the creation of the local program. The narrative outlines the details of the program. 2) The City submits the narrative along with the grant application to the state for review and approval. Staff is seeking $200,000 from the state for the initial program. 3) Once, the City gets approval from the state for the grant award, the City willthen solicit for grant applications from Yorkville businesses. 4) The City then reviews the grant applications and awards grants to eligible businesses within the guidelines in the narrative, already approved by the state. 5) The City will then provide the monies to the approved, eligible businesses. 6) The City will then submit for reimbursement for the check amount to the state. The reimbursement monies from the state will replenish the general fund where the award to the businesses was taken from. Memorandum To: City Council From: Erin Willrett, Assistant City Administrator CC: Bart Olson, City Administrator Date: November 10, 2020 Subject: IL DCEO’s Local CURE’s Economic Support Payments Grant Program 7) Once all monies that have been approved through the program has been awarded to the local businesses, the grant program will close. There may be an opportunity to apply for a second round of funding, depending on how many programs the state awards. Yorkville’s proposed program requires the businesses to submit an application documenting their business need, including receipts of eligible purchases and/or proof of revenue impact. The businesses would be asked to certify that they meet the eligibility criteria set forth in the CARES Act, and the Local CURE Economic Support program. The narrative also includes a draft timeline. Eligible businesses can apply based on the below program options, they can apply for all where they meet the criteria: • Rent Assistance: The Rent Assistance Program will grant up to $5,000 to businesses that shut down or reduced operations. Businesses can apply for up to 50% of their monthly lease for two months with a maximum grant of $5,000, or for one month with a maximum grant of $2,500. • Restart Grants: The Restart Grant Program will provide businesses up to $5,000 each to reimburse for costs associated with ramping up operations after businesses had to close or substantially reduce their operations as a result of COVID-19. The grant funds would be used to reimburse expenditures related to payroll costs, physical space improvements necessary to comply with DCEO or IDPH guidelines not reimbursed through other sources, and other expenses businesses are likely to incur to reopen. • Restaurant Operations Grant: The Restaurant Operations Grant will reimburse restaurants up to $5,000 for costs associated with continuing operations in accordance with the DCEO guidance. Examples of reimbursable expenditures include costs associated with expanding outdoor dining, establishing carry-out procedures, promotion expenses, investment in technology necessary to facilitate contact-less ordering, increased cost of carry-out supplies, and similar expenditures. • Business Support Grant: The Business Support Program aims to support businesses whose revenues have been impacted by COVID-19. The program would provide grants of up to $10,000 to replace revenues lost through business closure and reduced operations. The business must show operating losses in excess of $10,000 that are not otherwise offset by other grant programs outlined above. The funds received under this program must be used to support continued operations, employment of personnel or otherwise reinvested into the business. Priority will be given to business independently owned and operated with a primary place of business located in the corporate limits of the United City of Yorkville, and that meet the SBA criteria for small business. Recommendation Staff recommends approval to move forward with creation of the program and submittal to the state. Illinois Department of Commerce and Economic Opportunity Local CURE’s Economic Support Payments Grant Program NOFO ID: 2433-1681 Agency-specific Content for the Notice of Funding Opportunity A. Program Description The State of Illinois Department of Commerce and Economic Opportunity (“DCEO” or the “Department”) welcomes applications from Illinois municipalities and counties located outside of Cook, DuPage, Kane, Lake, and Will counties (collectively, “Local Governments” or individually, a “Local Government”) for Local CURE’s Economic Support Payments Grant Program (“ES Program”) administered by DCEO through the Local Coronavirus Urgent Remediation Emergency Support Program (“Local CURE Program”). The Local CURE Program administers federal funds from the Coronavirus Relief Fund provided to the State of Illinois pursuant to section 5001 of the federal Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) by providing financial support to units of local government. The ES Program is authorized by Public Act 101-636, Public Act 101-637 and Title 14 Illinois Administrative Code Part 700 (14 Ill. Admin. Code Part 700) to reimburse Local Governments for economic support payments made to qualified businesses within their jurisdictions that have experienced interruption of business attributable to the COVID-19 public health emergency. The ES Program will assist Local Governments that have provided or will provide financial assistance to businesses that have experienced significant disruption or temporary closure (a “business interruption”) of their business attributable to the COVID-19 public health emergency. Financial assistance to qualified businesses for the cost of business interruption shall be advanced by the Local Government and may only be in the form of grants, expense reimbursements or subsidies. In the application, Local Governments must provide a narrative and documentation of established administrative procedures for the program, including any application guidelines or procedures, agreements, certifications, and other accountability measures that may be imposed upon recipients of funds under the program to ensure only eligible businesses receive financial support. The ES Program is reimbursement only. Local Governments that receive grants may be reimbursed for costs incurred by the qualifying businesses from the period March 1, 2020 through December 30, 2020. Local Governments may apply for reimbursement for economic support programs initiated prior to this NOFO from the period of March 1, 2020 through December 30, 2020. Programs initiated prior to this NOFO must meet eligibility criteria and accountability requirements identified in this NOFO. Funds provided to business participants by Local Governments for the cost of business interruption shall be advanced by the Local Governments from a source other than direct federal funds or federal pass-through funds, including, but not limited to, any portion of the allotments received through the Local CURE Program (see 14 Ill. Admin. Code 700.80(a)). DCEO will then reimburse the Local Governments for subawards incurred through an Economic Support Payments Grant. Local Governments cannot use amounts received from an allotment provided by 14 Ill. Admin. Code 700.80(a) of Local CURE to fund the economic support payments component of the ES Program. Local CURE’s Economic Support Payments Grant Program NOFO ID: 2433-1681 2 To be funded under the ES Program, a Local Government must have an approved application and executed grant agreement with DCEO. The grant agreement will include a repayment obligation by Local Governments if financial support issued to businesses are found ineligible. Up to $15 million has been appropriated to the initial round of the ES Program. Additional funds may be allotted for the purpose of this NOFO, per the Local CURE administrative rules. This allotment is established by 14 Ill. Admin. Code 700.80(e)(1). Awards will be given on a rolling basis until funds from the NOFO are depleted. Awardees will be identified in the windows, as defined below. • If an applicant misses an awarding window they may apply for a subsequent window, which opens immediately after the previous window expires. • If an application is unsuccessful in one awarding window, the applicant may apply in a following awarding window. • If an application is funded through a grant agreement but is not funded at 100% of the application’s request, the grant award amount may be increased during a subsequent funding window through a “Grant Modification.” o Grant Modifications to increase an award do not need to be requested through this NOFO. A formal written request to increase the grant award via a Grant Modification will be accepted and reviewed by DCEO’s Grant Manager and will be entertained only if: 1) funding within the ES Program awarding window is available and 2) the Grantee has drawn or provided documentation proving the Grantee will draw 100% of the existing grant award. • Only one application per unit of local government per funding window will be accepted. If multiple applications are submitted, the Department will accept the first application submitted within the window. Application Window Open Application Window Close September 29, 2020 October 16, 2020 October 17, 2020 October 30, 2020 October 31, 2020 November 13, 2020 November 14, 2020 November 30, 2020 December 1, 2020 December 11, 2020 December 12, 2020 December 28, 2020 December 29, 2020 *January 8, 2021 January 9, 2021 *January 15, 2021 *Applications received under the January windows may only fund existing & previously concluded economic support programs. All financial assistance provided through the ES Program must be reimbursable by the federal Coronavirus Relief Fund in accordance with Section 5001 of the federal CARES Act and any related federal guidance issued by the U.S. Department of the Treasury. B. Funding Information This grant program is utilizing federal pass-through funds. Funds for the ES Program will come from the Local Coronavirus Urgent Remediation Emergency Fund using federal Coronavirus Relief Fund dollars (CFDA #: 21.019). 14 Ill. Admin. Code 700.120 permits eligible municipalities and counties that meet the criteria set forth in 14 Ill. Admin. Code 700.40(b) to apply. Local CURE’s Economic Support Payments Grant Program NOFO ID: 2433-1681 3 The current amount of grant funds available for this funding opportunity is $15,000,000. An additional amount of funds, up to $15,000,000, may be allocated to this program on or after December 1. Award winners of the first $15,000,000 allotment may be eligible for modifications to increase the grant award and will receive a preference if additional ES Program funds become available. Any unexhausted funds will then be used to award new grants through the remaining application windows set forth in this NOFO. Grants will be awarded to Local Governments following a merit review of the Local Government’s proposed economic support payments program, including its due diligence procedures and adherence to the requirements of this NOFO and the ES Program administrative rules (14 Ill. Admin. Code §§ 700.60(b); 700.120). If a Local Government applicant meets the eligibility criteria set forth in this NOFO, the Local Government applicant shall receive a grant up to the maximum amount of eligible grant funds as set forth in section E.2, until the allotted funds are exhausted in the applicable Restore Region, per the Funding Allocation Table. Any funds awarded in a Restore Region that are not used by December 1, and for which the grantee indicates will not be expended by the end of the grant term will be re-allocated into the pool of available funds in the grantee's Restore Region for use by other grantees or applicants. If a Restore Region's allotted share of funds has not been awarded in full by December 1, 2020, the Department may reallocate funds to other Restore Regions for which there remains a need for ES Program funds. Local CURE’s Economic Support Payments Grant Program “Funding Allocation Table” Restore Region LGDF1 Population % Basis ES NOFO Allotment 1 North 704,954 14.541% $2,181,150 2 North-Central 1,280,130 26.405% $3,960,750 3 West-Central 581,432 11.993% $1,798,950 4 Metro East 685,018 14.129% $2,119,350 5 Southern 424,810 8.762% $1,314,300 6 East-Central 746,270 15.393% $2,308,950 7: Local governments in Kankakee County only 113,449 2.340% $351,000 9: Local governments in McHenry County only 312,066 6.437% $965,550 4,848,129 100.000% $15,000,000 1LGDF Population means the population data most recently used by the Illinois Department of Revenue to determine funding under the Local Government Distributive Fund (LGDF) formula. Applicants must submit a project narrative that describes in detail the proposed project activities (i.e., how the applicant intends to execute the award). The project narrative should include outreach to minorities and non- or limited English-speaking business owners. The project narrative must include enough information for DCEO to understand the scope of the project including project administration and any additional necessary detail to enable DCEO to manage the grant agreement activity against planned project performance. A detailed breakdown of the project tasks and the project timeline is also required. The Project Narrative must additionally include descriptions of how the applicant’s project would meet the criteria as defined in Section E.1, below. The release of this NOFO does not obligate the Department to make an award. Local CURE’s Economic Support Payments Grant Program NOFO ID: 2433-1681 4 C. Eligibility Information An entity may not apply for a grant until the entity has registered and pre-qualified through the Grant Accountability and Transparency Act (GATA) website / Grantee Portal, found at www.grants.illinois.gov under the Grantee Links tab. During pre-qualification, verifications are performed including a check of the federal Debarred and Suspended list and of the applicant’s status on the Illinois Stop Payment List. The GATA Grantee Portal will verify that the entity: • Has a valid FEIN number; • Has a valid DUNS number; • Has a current SAM.gov account; • Is not on the Federal Excluded Parties List; • Is in Good Standing with the Illinois Secretary of State, as applicable; • Is not on the Illinois Stop Payment list; and • Is not on the Department of Healthcare and Family Services Provider Sanctions list. An automated email notification to the entity alerts them of “qualified” status or informs how to remediate a negative verification (e.g., inactive DUNS, not in good standing with the Secretary of State). A federal Debarred and Suspended status cannot be remediated. Pursuant to the policy of the Illinois Office of the Comptroller, to receive grant funds from the State of Illinois, a grantee must be considered a regarded entity by the IRS for federal income tax purposes. Disregarded entities will not be eligible to receive grant funds. 1. Eligible Applicants include: Local Governments that are either a municipality or county within the State of Illinois, except for Local Governments, or portions thereof, located within the five counties of Cook, Lake, Will, Kane and DuPage. The Department complies with all applicable provisions of state and federal laws and regulations pertaining to nondiscrimination, sexual harassment and equal employment opportunity including, but not limited to: The Illinois Human Rights Act (775 ILCS 5/1-101 et seq.), The Public Works Employment Discrimination Act (775 ILCS 10/1 et seq.), The United States Civil Rights Act of 1964 (as amended) (42 USC 2000a-and 2000H-6), Section 504 of the Rehabilitation Act of 1973 (29 USC 794), The Americans with Disabilities Act of 1990 (42 USC 12101 et seq.), and The Age Discrimination Act (42 USC 6101 et seq.). 2. Cost Sharing or Matching. Cost sharing and /or matching is not required. 3. Indirect Cost Rate. 14 Ill. Admin. Code §§ 700.60(b)((4)(H) and 700.120(c) state that Local Governments are not permitted to receive reimbursement for indirect costs. Local CURE’s Economic Support Payments Grant Program NOFO ID: 2433-1681 5 4. Other, if applicable. Pre-Award Costs The program will reimburse for pre-award costs. Costs must have been incurred between March 1, 2020 and December 30, 2020. Definitions of Terms used in this NOFO The following definitions are applicable to the ES Program and this NOFO: "Business" means a for-profit enterprise or non-profit organization lawfully conducting business in Illinois. This term does not include any business that is prohibited from receiving funds under section 5001(b) of the CARES Act. "Business Interruption Grant Program" or "BIG Program" means the financial assistance program funding opportunities administered by the Department and implemented in 14 Ill. Admin. Code Part 690. (See 20 ILCS 605/605-1050.) "Business participant" means the business that receives financial assistance under the ES Program. "Cost of business interruption" means: • decreases in revenue caused by closing or limiting access to the business establishment to comply with COVID-19 prevention directives or to otherwise prevent the spread of COVID-19 within the business establishment; • decreases in revenue caused by decreased customer demand as a result of the COVID-19 emergency; or • other revenue reductions approved for reimbursement from the Coronavirus Relief Fund by the U.S. Department of the Treasury. "COVID-19" means the novel coronavirus disease deemed COVID-19 by the World Health Organization on February 11, 2020. "Incurred" in relation to costs or expenses means expenditures by the Local Government associated with economic support in connection with the COVID-19 public health emergency. In reference to businesses, “incurred” means the cost of business interruption due to the COVID-19 public health emergency. "Non-profit organization" means an organization that is registered as a non-profit corporation with the Illinois Secretary of State. "Qualifying business" means a business or organization that experienced or is experiencing business interruption due to the COVID-19 public health emergency and for which provision of financial assistance under the ES Program is eligible for reimbursement as prescribed by section 601(a) of the Social Security Act (42 USC) as added by section 5001 of the CARES Act, or other federal legislation addressing the COVID-19 emergency. A qualifying business includes self-employed individuals and independent contractors. Business Types Excluded from Financial Support under the ES Program (financial support to these entities would be disallowed) • a private club or business that limits membership for reasons other than capacity; Local CURE’s Economic Support Payments Grant Program NOFO ID: 2433-1681 6 • a government-owned business entity (except for businesses owned or controlled by a Native American tribe); • a business that derives at least 33% of its gross annual revenue from legal gambling activities, unless, subject to the Department's approval, the business is a restaurant with gaming terminals; • a business engaged in pyramid sales, in which a participant's primary incentive is based on the sales made by an ever-increasing number of participants; and • payday lenders. Ineligible Businesses (financial support to these entities would be disallowed) A business shall be ineligible to receive financial support through an ES Program grant if it: • is delinquent on payment of any State of Illinois tax obligation; • is engaged in a business that is unlawful under Illinois or federal law; • has already received assistance, or notice of award of assistance, under the BIG Program; (list of businesses can be accessed here) • is on the federal System for Award Management excluded parties list; or • does not meet any other eligibility criteria established in a financial assistance application. Eligible Incurred Expenditures Eligible incurred expenses by a Local Government for the ES Program must meet the restrictions on the use of Local CURE Program funds (see 14 Ill. Admin. Code 700.50) and reimburse the cost of business interruption. 14 Ill. Admin. Code 700.50 provides that Local CURE Program funds may only be used to cover costs that: 1. Are necessary expenditures incurred due to the public health emergency with respect to COVID- 19; 2. Were not accounted for in the budget most recently approved as of March 27, 2020 (the date of enactment of the CARES Act) for the Local Government; and 3. Were incurred during the period that begins on March 1, 2020 and ends December 30, 2020. Ineligible Expenditures (financial support for these expenditures would be disallowed) • expenses that have been or will be reimbursed under any State, local, or federal program, such as expenses or losses that were reimbursed by a loan forgiven under the CARES Act's Paycheck Protection Program; • damages covered by insurance; • expenditures prohibited by section 5001(b) of the CARES Act; Local CURE’s Economic Support Payments Grant Program NOFO ID: 2433-1681 7 • reimbursement to donors for donated items or services; • workforce bonuses other than hazard pay or overtime; • severance pay; • legal settlements; • Indirect costs of the Local Government; and • any other expense not reasonably incurred due to the COVID-19 emergency. D. Application and Submission Information 5. Address to Request Application Package. Grant application forms are available at the web link provided in the “Grant Application Link” field of this announcement or by contacting the Program Manager: Tammy Harter e-mail: CEO.CURE@illinois.gov 6. Content and Form of Application Submission. A standard application package must be submitted and reviewed by DCEO. Each package must contain the following items: • Uniform Grant Application in fillable PDF format (print, sign, and scan the signature page with submission) • Uniform Budget utilizing the template provided by DCEO for this project (print, sign, and scan the signature page with submission) • Conflict of Interest Disclosure • Mandatory Disclosure • Project Narrative – The project narrative must be a maximum of 3 pages, font size must be 11 points or larger (smaller text in figures, graphs, diagrams and charts is acceptable as long as it is legible), paper size no larger than standard letter paper size (8.5’’ x 11’’). The Project Narrative must include a description of the following: • The types of businesses or industries that will be served by the program • The method of selecting business participants • A summary of how the proposed grant program adheres to the U.S. Department of the Treasury’s Coronavirus Relief Fund guidance • How the program passes the “reimbursable expenditure test” as outlined on DCEO’s Local CURE webpage. o The expense is connected to the COVID-19 public health emergency Local CURE’s Economic Support Payments Grant Program NOFO ID: 2433-1681 8 o The expense is “necessary” as defined by the U.S. Department of the Treasury guidance o The expense is not filling a shortfall in government revenues o The expenses were not accounted for in the budget most recently approved by the Local Government o The expense is not being reimbursed through a different emergency response program o The expense would not exist without the COVID-19 public health emergency or would be for a substantially different use o The expense was incurred between March 1, 2020 and December 30, 2020 • The form of financial assistance being provided to businesses (e.g., grants, subsidies, expense reimbursement) • Documentation of established administrative procedures for the program, including any application guidelines or procedures, agreements, certifications, and other accountability measures that may be imposed upon recipients of funds under the program to ensure only eligible businesses receive financial support. • A narrative about the due diligence procedures and controls the Local Government will implement to ensure funds are expended within the parameters of the ES Program, the CARES Act and the U.S. Department of the Treasury guidance o The Local Government must receive a certification from all businesses participating in the program, executed as part of the application for or receipt of financial assistance, attesting that it is an eligible business as defined in 14 Ill. Admin. Code 700.60(b) and this NOFO, and to its obligation to comply with the requirements of the ES Program and the related administrative rules at 14 Ill. Admin. Code Part 700. A sample of the certification used in the DCEO Business Interruption Grant (BIG) Program is attached as a reference. • The source of funding and amount for which the Local Government has local funds available to advance as economic support payments of the program The project narrative must be a maximum of 3 pages, font size must be 11 points or larger (smaller text in figures, graphs, diagrams and charts is acceptable as long as it is legible), paper size no larger than standard letter paper size (8.5’’ x 11’’). 7. Dun and Bradstreet Universal Numbering System (DUNS) Number and System for Award Management (SAM). Each applicant (unless the applicant is an individual or Federal or State awarding agency that is exempt from those requirements under 2 CFR § 25.110(b) or (c), or has an exception approved by the Federal or State awarding agency under 2 CFR § 25.110(d)) is required to: (i) Be registered in SAM before submitting its application. To establish a SAM registration, go to www.SAM.gov and/or utilize this instructional link: How to Register in SAM from the www.grants.illinois.gov Resource Links tab. (ii) Provide a valid DUNS number in its application, which matches the DUNS number used in both the applicant entity’s SAM registration and its GATA registration; and (iii) Continue to maintain an active SAM registration with current information at all times Local CURE’s Economic Support Payments Grant Program NOFO ID: 2433-1681 9 during which it has an active Federal, Federal pass-through or State award or an application or plan under consideration by a Federal or State awarding agency. The Department will not make a Federal pass-through or State award to an applicant until the applicant has complied with all applicable DUNS and SAM requirements and, if an applicant has not fully complied with the requirements by the time the Department is ready to make a Federal pass-through or State award, the Department may determine that the applicant is not qualified to receive a Federal pass-through or State award and use that determination as a basis for making a Federal pass- through or State award to another applicant. 8. Submission Dates and Times. Application packets must be received in whole by the end of the day (11:59 pm Central Time) on the “Application Window Close” date. Application Window Open Application Window Close September 29, 2020 October 16, 2020 October 17, 2020 October 30, 2020 October 31, 2020 November 13, 2020 November 14, 2020 November 30, 2020 December 1, 2020 December 11, 2020 December 12, 2020 December 28, 2020 December 29, 2020 *January 8, 2021 January 9, 2021 *January 15, 2021 *Applications received under the January windows may only fund existing & previously concluded economic support programs. Respondents should submit one electronic copy to CEO.CURE@illinois.gov. The email should be labeled “Economic Support Payments Grant Program NOFO Application” in the subject line. Late applications will be reviewed with the next funding round or may not be reviewed or considered, upon Department discretion. 9. Intergovernmental Review, if applicable. N/A 10. Funding Restrictions. All financial assistance provided through the ES Program must be reimbursable by the Federal Coronavirus Relief Fund in accordance with Section 5001 of the federal CARES Act, any related federal guidance, and the Local CURE Program as authorized by 20 ILCS 605/605-1045 and 14 Ill. Admin. Code Part 700. Pursuant to 14 Ill. Admin. Code 700.60, administrative costs are not allowed under this program. However, with proper documentation administrative costs of this grant opportunity may be charged to allotments received from 14 Ill. Admin. Code 700.80(a). Local CURE’s Economic Support Payments Grant Program NOFO ID: 2433-1681 10 11. Other Submission Requirements. Files containing Application packets and supporting documents that are too large to send via standard email may be shared using the CMS data sharing link (https://filet.illinois.gov/filet/pimupload.asp). This link provides a secure platform to transfer large files to Illinois employees. Respondents must confirm receipt of the application and documents by contacting the program contact listed in this NOFO. Electronic submissions including links to documents stored in Google Docs or other cloud-based servers are not allowed. E. Application Review Information 1. Criteria. Grants will be awarded to Local Governments following a merit review of the Local Government’s proposed economic support payments program, including its due diligence procedures and adherence to the requirements of this NOFO and the ES Program administrative rules (14 Ill. Admin. Code §§ 700.60(b); 700.120) to determine if the applicant meets the eligibility criteria set forth in this NOFO. Grant proposals will be reviewed and scored on a 100-point scale. DCEO will award the full point allotment in each section if the applicant can demonstrate the following criteria: Capacity (50pts): The applicant demonstrates the ability to execute a program according to the requirements in the NOFO and the U.S. Department of the Treasury’s Coronavirus Relief Fund guidance and identifies the source of funding and amount for which the Local Government has local funds available to advance as economic support payments of the program. Need (20pts): The applicant adequately describes the types of businesses or industries that will or have been served by the program and the form of financial assistance being provided to businesses (e.g., grants, subsidies, expense reimbursement). Quality (30pts): The totality of features includes an adequate method of selecting eligible business participants, due diligence procedures and controls to ensure the program passes DCEO’s “reimbursable expenditure test” and are expended within the parameters of the ES Program, and documentation of established administrative procedures. 2. Review and Selection Process. Applications will be reviewed based on the application window in which they were received as defined in Section A of this NOFO. Awards will be based on the geographic pro rata distribution defined in Section B of this NOFO. Once the funds for each defined region are depleted, no other awards will be given for that region unless additional funds become available for the ES Program through a reallocation in the Local CURE Program funds or if another Restore Region has remaining funds available after December 1, 2020 as follows: Local CURE’s Economic Support Payments Grant Program NOFO ID: 2433-1681 11 • Priority will be given to increase the award amounts on a per capita basis to existing ES Program grantees that did not receive the full amount of grant funds requested in their applications and are still in need of additional funds. • Any remaining funds will then be pooled by Restore Region and used to award new grants from the regions' available funds through the remaining application windows set forth in this NOFO. • If a Restore Region's allotted share of funds has not been awarded in full by December 1, 2020, the Department may reallocate funds to other Restore Regions for which there remains a need for ES Program funds and awarded as indicated in this paragraph. A panel of merit reviewers will score each window of applicants, and if deemed eligible under criteria specified in Section E.1 of this NOFO, the application may receive an award if funds are available in the applicable region. Those applications deemed eligible for an award will receive the lesser of the application request or a pro rata share from the pool of available funds. The Merit Based Review process is subject to appeal. However, competitive grant appeals are limited to the evaluation process. Evaluation scores may not be protested. Only the evaluation process is subject to appeal. The appeal must be submitted in writing to the Department within 14 calendar days after the date that the grant award notice has been published. The written appeal shall include the name and address of the appealing party, the identification of the grant and a statement of reasons for the appeal. To file an appeal, applicants must submit the appeal in writing and in accordance with the Merit-Based Application Review Appeals Process listed on the Grant Opportunities page of the DCEO website: https://www2.illinois.gov/dceo/AboutDCEO/GrantOpportunities/Pages/MeritAppReview.aspx. 3. Anticipated Announcement and State Award Dates, if applicable. The Department will process the applications received as soon as possible. The date of any award will depend on the volume of applications received. The Department reserves the right to issue a reduced award, or not to issue any award. After completion of the Merit Review Process, and providing any additional information requested by the grantor, the Notice of State Award (NOSA) will be issued to the awarded grantees. The NOSA will specify the funding terms and specific conditions resulting from the pre-award risk assessments and the merit review process. The NOSA must be accepted (electronically signed) in the GATA Portal by an authorized representative of the grantee organization. F. Award Administration Information 1. State Award Notices. The Notice of State Award (NOSA) will specify the funding terms and specific conditions resulting from the pre-award risk assessments. The NOSA must be accepted in the GATA Portal by an authorized representative of the grantee organization. The NOSA is not an authorization to begin performance or incur costs. 2. Administrative and National Policy Requirements. • Local Government Grantees shall: Local CURE’s Economic Support Payments Grant Program NOFO ID: 2433-1681 12 A) require that all business participants that receive financial support through the grant award shall sign a certification that attests to eligibility for this program; and B) condition financial support to qualifying businesses on compliance with programmatic requirements, including, but not limited to, the Local CURE Program, the CARES Act, and the U.S. Department of the Treasury guidance. • See Section C.3 for requirements and limitations related to indirect costs. • All financial assistance provided through the ES Program must be reimbursable by the federal Coronavirus Relief Fund in accordance with Section 5001 of the federal CARES Act and any related federal guidance. • The Notice of State Award (NOSA) and Uniform Intergovernmental Grant Agreement will specify the terms and conditions of the award. • The terms and conditions of the Uniform Intergovernmental Grant Agreement executed by the Local Government and the Department will be consistent with the requirements of the Local CURE Program, including the administrative rules, the CARES Act and the guidance issued by the U.S. Department of the Treasury, including any subsequent amendments thereto. If any of the relevant State or federal statutes, rules and guidance are amended in a manner that mandates a change to the terms of the ES Program grant agreement with the Local Government, the Department will initiate an amendment of the grant agreement to be compliant with the required statutes, rules and guidance. 3. Reporting. Periodic Performance Report (PPR) and Periodic Financial Report (PFR) Grantees funded through this NOFO are required to submit in the format required by the Grantor, on a monthly basis, the PPR and PFR electronically to their assigned grant manager. The first of such reports shall cover the first three months after the award begins. Pursuant to 2 CFR 200.327, Periodic Financial Reports shall be submitted no later than 30 calendar days following the period covered by the report. Pursuant to 2 CFR 200.328, Periodic Performance Reports shall be submitted no later than 30 calendar days following the period covered by the report. Periodic Performance Reports will entail at least the following: grants awarded and information on grant recipients, any additional reporting requirements will be disclosed in the NOSA. Grantees are required within 45 calendar days following the end of the period of performance to submit a final closeout report in the format required by the Grantor (See 2 CFR 200.343). Monitoring Grantees funded through this NOFO are subject to fiscal and programmatic monitoring visits by the Department in accordance with 2 CFR 200.336. They must have an open-door policy allowing periodic visits by Department monitors to evaluate the progress of the project and provide documentation upon Local CURE’s Economic Support Payments Grant Program NOFO ID: 2433-1681 13 request of the monitor. Program staff will also maintain contact with participants and monitor progress and performance of the agreements. The Department may modify grants based on performance. The Local Government grantees will be responsible for the repayment to the Department of any costs for funding issued to businesses that are found, by the federal government, the Department, or any other State agency: A) to be ineligible under the Economic Support Payments Grant Program; or B) to have misspent funds. The Department reserves the right to seek a refund from the Local Government if it finds the Local Government made a false or fraudulent claim for funds or the funds were spent on ineligible expenses. The Department also may seek a refund from a Local Government if the federal government, the Department, or other State agency finds that the Local Government did not properly spend the funds, was reimbursed for ineligible costs, or received reimbursement under the ES Program of costs that were reimbursed through another federal or State program. Records Retention Local Governments that request or receive funds under the ES Program shall maintain, for five years from the date of submission of the final request for reimbursement, adequate books, all financial records and supporting documents, statistical records, and all other records pertinent to the ES Program. If any litigation, claim or audit is started before the expiration of the retention period, the records must be retained until all litigation, claims or audit exceptions involving the records have been resolved and final action taken. Business participants in the ES Program shall maintain all records related to the program until at least March 31, 2026, unless a longer retention period is set forth in any financial assistance agreement or certification, or until after the conclusion of all litigation, claims or audit exceptions involving the records have been resolved and final action taken, whichever is latest. Local Governments are responsible for ensuring business participants adhere to these requirements. Audit Grantees shall be subject to Illinois’ statewide Audit Report Review requirements. Terms of the Single Audit Act Amendments of 1996 (31 USC 7501-7507), Subpart F of 2 CFR Part 200, and the audit rules set forth under the Grant Accountability and Transparency Act shall apply (See 30 ILCS 708/65(c)). G. State Awarding Agency Contact(s) For questions or to address problems while the funding opportunity is open, please contact: Tammy Harter e-mail: CEO.CURE@illinois.gov Local CURE’s Economic Support Payments Grant Program NOFO ID: 2433-1681 14 H. Other Information, if applicable This program is an initiative supported by the federal Coronavirus Relief Fund. Funds will be administered per the period of allowable use as determined by the U.S. Department of the Treasury or until they are exhausted, whichever comes first. Local CURE’s Economic Support Payments Grant Program NOFO ID: 2433-1681 15 [THIS PAGE INTENTIONALLY LEFT BLANK] Local CURE’s Economic Support Payments Grant Program NOFO ID: 2433-1681 (Sample - DCEO Business Interruption Grant (BIG) Program Certification) Last Updated: 9/25/20 STATE OF ILLINOIS BUSINESS INTERRUPTION GRANT PROGRAM CERTIFICATIONS AND REQUIREMENTS The Business Interruption Grant Program (the “Program”) is supported by grant agreements (“Agreement” or “Agreements”) between the Illinois Department of Commerce and Economic Opportunity (the “Department”) and qualified Grantees (“Grantee”) which authorize the Department to grant funds to the Grantee (“Award” or “Awards”) in support of eligible activities under the Program. The Agreements authorize the Grantee to provide sub-awards to eligible participants that meet certain conditions. As an eligible participant, your Business (“subrecipient”) is required to utilize these grant proceeds for specific purposes, as set forth below. Additionally, you shall adhere to the terms and procedures established by the Grantee under this Program, including the Department’s administrative rules (available here). As a subrecipient, to participate in the program, you must remain in compliance with the terms and certifications set forth below. Please review the below items carefully, as your business and its representatives shall warrant that all material facts presented are accurate. If your business is unable to provide this assurance, it is ineligible to receive an Award under this Program. Frequently asked questions and eligibility guidelines may be found here. General Covenants, Representations, and Warranties As the authorized representative of the subrecipient, I agree and certify that: 1. The subrecipient is a business that is independently owned and operated, is not dominant in its field, and employs at least one employee as of March 1, 2020. 2. The subrecipient has incurred eligible costs and losses due to a business interruption caused by COVID-19 that is equal to or greater than the value of the subaward. 3. The applicant understands that any funding provided by this subaward is being provided under the Program, and is authorized under the Coronavirus Aid, Relief, and Economic Security Act, P.L. 116-136 (the CARES Act). 4. The applicant shall use the subaward for eligible losses and costs as established by the Department and the U.S. Department of the Treasury. 5. The information and supporting documentation provided on behalf of the subrecipient for the Program application, the ACH Authorization and Agreement, the IRS Form W-9, is true and accurate in all material respects. The subrecipient understands that the Grantee will transfer the subaward via ACH to the bank account indicated on the ACH Authorization form. 6. The subrecipient has the legal authority to apply for federal, State and local assistance, and that the subrecipient will comply with the established requirements of this subaward. 7. The subrecipient has complied and will continue to comply with all relevant laws, regulations, and executive orders from the State and federal government, including the social distancing guidelines as promulgated by the Executive Orders of the Illinois Governor. 8. The subrecipient will operate and maintain the facility in accordance with the minimum standards as may be required or prescribed by any applicable federal, State, and local agencies for the maintenance and operation of such facilities. Local CURE’s Economic Support Payments Grant Program NOFO ID: 2433-1681 (Sample - DCEO Business Interruption Grant (BIG) Program Certification) Last Updated: 9/25/20 9. The subrecipient will continue to comply, as applicable, with the provisions of the Contract Work Hours and Safety Standards Act (40 U.S.C. 327-333), the Copeland Act (40 U.S.C. 276c and 18 U.S.C. 874), the Davis-Bacon Act (40 U.S.C. 276a-276-1), the Drug-Free Workplace Act of 1988 (44 CFR, Part 17, Subpart F), the Fair Labor Standards Act (29 U.S.C. 201), and the Illinois Prevailing Wage Act (820 ILCS 130/1). 10. The subrecipient will comply with all relevant laws and regulations concerning non- discrimination. 11. That the subrecipient will pay no appropriated funds to any person for influencing or attempting to influence an officer or employee of federal, State or local government, or an employee of a member of any federal, State or local government in connection with the awarding of any State and federal contract, the making of any State and federal grant, the making of any State and federal loan, the entering into any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any State and federal contract, grant, loan or cooperative agreement. 12. The applicant is not presently suspended, debarred, proposed for debarment, or declared ineligible by any State or Federal department or agency, and will not enter into a contract with a contractor who is on any federal or state debarred contractor list. 13. The subrecipient will prohibit employees, contractors, and subcontractors from using their positions for a purpose that constitutes or presents an appearance of personal or organizational conflict of interests or personal gain. 14. The subrecipient will take all practical steps to remain viable, solvent, and in operation. Additionally, the subrecipient attests that the subrecipient has not taken any material steps to dissolve the subrecipient, permanently cease operations, or sell substantially all of its assets in 2020. 15. The subrecipient has no lawsuits, claims, suits, proceedings or investigations pending, to the knowledge of the subrecipient and its authorized representative, threatened against or affecting the subrecipient (or its officers and directors) in respect of the assets or the subrecipient nor, to the knowledge of the subrecipient and its authorized representative, is there any basis for any of the same, and there is no lawsuit, suit or proceeding pending in which the subrecipient is the plaintiff or claimant which relates to the subrecipient or its assets. 16. The subrecipient has no action, suit or proceeding pending or, to the knowledge of the subrecipient or its authorized representative, threatened which questions the legality or propriety of the transactions contemplated by this Agreement. 17. The subrecipient has not received any notice of any investigation conducted or charges, complaints or actions brought by the State of Illinois or any governmental body within the State of Illinois regarding the Business or its officers and directors. 18. Neither the subrecipient nor its officers and directors have received any notice that it is the subject of any criminal investigations or charges. 19. The subrecipient will hold harmless the United States and its agents and employees, the state of Illinois and its agents and employees, from and against all claims, damages, losses, and expenses arising out of or resulting from the approval of work, regardless whether such claim, damage, loss or expense is entirely or in part by the United States or the State of Illinois. The subrecipient understands that the release of all information by the Department and the Grantee, in any manner, is hereby authorized whether such information is of record, and I hereby release all persons, agencies, firms, companies, and entities, from any damages resulting from such information. Local CURE’s Economic Support Payments Grant Program NOFO ID: 2433-1681 (Sample - DCEO Business Interruption Grant (BIG) Program Certification) Last Updated: 9/25/20 (i) The subrecipient acknowledges that the Illinois False Claims Act (740 ILCS 175/1, et seq.) applies to this certification, and any false claims or representations made by the subrecipient or its authorized representative in connection with the Program may subject the subrecipient or its authorized representative to liability under the Illinois False Claims Act and other applicable law. Program-Specific Covenants, Representations, and Warranties The subrecipient hereby represents to the Grantee and the Department, as the grantor of the Program, that the following is true and correct and, except where expressly noted, shall remain true and correct: (ii) The subrecipient will use the proceeds of the subaward supported by the Program exclusively for costs and losses incurred due to the business interruption or other adverse conditions caused by the Coronavirus Disease 2019 (COVID-19) pandemic. For purposes of this Program, costs incurred during a business interruption may be classified as a cost related to COVID-19. Grant proceeds may be used to reimburse costs and losses such as inventory, equipment (including Personal Protective Equipment and other supplies to promote health and safety), compensation (including salaries, wages, tips, paid leave, and group healthcare benefits), rent, technology to facilitate e-commerce, professional services procured (including the design and construction of environments necessary to promote physical and social distancing and cleaning and disinfecting services) and other costs of operation in accordance with the applicable administrative rules or the policy directives of the grantor that was incurred during the period that begins on March 1, 2020, and ends on December 30, 2020. All spending related to this program must be reimbursable by the Federal Coronavirus Relief Fund, as prescribed by 601(a) of the Social Security Act and added by section 5001 of the Coronavirus Aid, Relief, and Economic Security (CARES) Act including all subsequent federal guidance. Expenses that have been or will be reimbursed under any other federal program are not eligible for reimbursement through the proceeds of this subaward. (iii) The subrecipient (and all businesses owned, operated, or affiliated with the subrecipient) is eligible to receive a subaward in this round of disbursements and to apply for grant funds in future rounds. However, the value of the current subaward will be deducted from any future subaward granted to the business under this program. Requirements Between Grantee and Subrecipients As stipulated in the Agreements between the Department and the Grantee, the Grantee must include language for any sub-awards made pursuant to these Agreements between the Department and the Grantee. All sub-awardees (subrecipients) are also subject to certification and disclosure. Pursuant to Appendix II(I) to 2 CFR Part 200, Grantee shall forward all disclosures by contractors regarding this certification to Grantor. The requirements of the Grantee below shall also apply to the subrecipient unless otherwise stipulated. (i) Records Retention. Grantee shall maintain for five (5) years from the date of submission of the final expenditure report, adequate books, all financial records and, supporting documents, Local CURE’s Economic Support Payments Grant Program NOFO ID: 2433-1681 (Sample - DCEO Business Interruption Grant (BIG) Program Certification) Last Updated: 9/25/20 statistical records, and all other records pertinent to this Award, adequate to comply with guidance provided by the U.S. Department of the Treasury labeled “Memorandum for Coronavirus Relief Fund Recipients” dated July 2, 2020, and the minimum requirements of 2 CFR 200.333. If any litigation, claim or audit is started before the expiration of the retention period, the records must be retained until all litigation, claims or audit exceptions involving the records have been resolved and final action taken. (ii) Accessibility of Records. Grantee, in compliance with 2 CFR 200.336 and 44 Ill. Admin. Code 7000.430(e), shall make books, records, related papers, supporting documentation and personnel relevant to this Agreement available to authorized Grantor representatives, the Illinois Auditor General, Illinois Attorney General, any Executive Inspector General, the Grantor’s Inspector General, federal authorities, any person identified in 2 CFR 200.336, and any other person as may be authorized by Grantor (including auditors), by the state of Illinois or by federal statute. Grantee shall cooperate fully in any such audit or inquiry. (iii) Failure to Maintain Books and Records. Failure to maintain books, records and supporting documentation shall establish a presumption in favor of the State for the recovery of any funds paid by the State under this Agreement for which adequate books, records and supporting documentation are not available to support disbursement. (iv) Subrecipients/Delegation. Grantee may not subcontract nor sub-grant any portion of this Agreement nor delegate any duties hereunder without Prior Approval of Grantor. The requirement for Prior Approval is satisfied if the subcontractor or subrecipient has been identified in the Uniform Grant Application, such as, without limitation, a Project Description, and Grantor has approved. (v) Application of Terms. Grantee shall advise any subrecipient of funds awarded through this Agreement of the requirements imposed on them by federal and state laws and regulations, and the provisions of this Agreement. In all agreements between Grantee and its subrecipients, Grantee shall insert term(s) that requires that all subrecipients adhere to the terms of this Agreement. (vi) Access to Documentation. The Award will be monitored for compliance in accordance with the terms and conditions of this Agreement, together with appropriate programmatic rules, regulations, and/or guidelines that the Grantor promulgates or implements. The Grantee must permit any agent authorized by the Grantor, upon presentation of credentials, in accordance with all methods available by law, full access to and the right to examine any document, papers and records either in hard copy or electronic format, of the Grantee involving transactions relating to this Award. (vii) Cooperation with Audits and Inquiries, Confidentiality. The Grantee is obligated to cooperate with the Grantor and other legal authorities in any audit or inquiry related to the Award. The Grantor or any other governmental authority conducting an audit or inquiry may require the Grantee to keep confidential any audit or inquiry and to limit internal disclosure of the audit or inquiry to those Grantee personnel who are necessary to support the Grantee’s response to the audit or inquiry. This confidentiality requirement shall not limit Grantee’s right to discuss an audit or inquiry with its legal counsel. If a third party seeks to require the Grantee, pursuant to any law, regulation, or legal process, to disclose an audit or inquiry that has been deemed Local CURE’s Economic Support Payments Grant Program NOFO ID: 2433-1681 (Sample - DCEO Business Interruption Grant (BIG) Program Certification) Last Updated: 9/25/20 confidential by the Grantor or other governmental authority, the Grantee shall promptly notify the entity that is conducting the audit or inquiry of such effort so that the entity that is conducting the audit or inquiry may seek a protective order, take other appropriate action, or waive compliance by the Grantee with the confidentiality requirement. The individual below, acting in the capacity to represent the Business (“subrecipient”) in completion of this certification, certifies that all information contained herein, is true to the best of his/her knowledge and belief. I declare under penalty of perjury that the above statements are true and correct. Authorized Representative Signature Name Title Date Page 1 of 3 United City of Yorkville COVID Grant Proposal The United City of Yorkville is requesting funding under the Local CURE Economic Support program to direct financial assistance to Yorkville‐based businesses impacted by the COVID‐19 pandemic. The programs would direct funds to industrial, service, restaurant and retail businesses whose operations experienced significant disruption or temporary closure during the period of March 1, 2020 through December 30, 2020. Grant Recipient Selection Businesses interested in the grant funds will be required to submit an application documenting their business need, including receipts of eligible purchases and/or proof of revenue impact. The businesses would be asked to certify that they meet the eligibility criteria set forth in the CARES Act, and the Local CURE Economic Support program. Program Compliance Summary The distribution of Economic Support grant funds will comply with both the U.S. Treasury CARES guidance and the Local CURE reimbursable expenditure test. The City does not have funding budgeted for economic relief grants for businesses impacted by COVID‐19. These expenditures are necessary to support businesses within Yorkville who have been impacted by the COVID‐19 pandemic and the resulting public health emergency. The program requirements and application will ensure that the funds are being used in response to expenses or lost business revenues that were experienced between the period of March 1, 2020 and December 30, 2020. The grant funds will be distributed directly to businesses, and not for the purpose of offsetting the City’s lost revenues. The application process will ask businesses to certify that they did not receive funding through other means (i.e. BIG Program) that would disqualify them from this program, and the City will conduct appropriate due diligence to confirm this requirement. Finally, but for the COVID‐19 public health emergency, the City would not need to provide support to local businesses and the proposed program would not exist. Proposed Financial Assistance Program Eligible businesses would qualify for funding based on the following program limits:  Rent Assistance: The Rent Assistance Program will grant up to $5,000 to businesses that shut down or reduced operations. Businesses can apply for up to 50% of their monthly lease for two months with a maximum grant of $5,000, or for one month with a maximum grant of $2,500.  Restart Grants: The Restart Grant Program will provide businesses up to $5,000 each to reimburse for costs associated with ramping up operations after businesses had to close or substantially reduce their operations as a result of COVID‐19. The grant funds would be used to reimburse expenditures related to payroll costs, physical space improvements necessary to comply with DCEO or IDPH guidelines not reimbursed through other sources, and other expenses businesses are likely to incur to reopen.  Restaurant Operations Grant: The Restaurant Operations Grant will reimburse restaurants up to $5,000 for costs associated with continuing operations in accordance with the DCEO Page 2 of 3 guidance. Examples of reimbursable expenditures include costs associated with expanding outdoor dining, establishing carry‐out procedures, promotion expenses, investment in technology necessary to facilitate contact‐less ordering, increased cost of carry‐out supplies, and similar expenditures.  Business Support Grant: The Business Support Program aims to support businesses whose revenues have been impacted by COVID‐19. The program would provide grants of up to $10,000 to replace revenues lost through business closure and reduced operations. The business must show operating losses in excess of $10,000 that are not otherwise offset by other grant programs outlined above. The funds received under this program must be used to support continued operations, employment of personnel or otherwise reinvested into the business. Priority will be given to business independently owned and operated with a primary place of business located in the corporate limits of the United City of Yorkville, and that meet the SBA criteria for small business. Administrative Procedures and Due Diligence The City has experience in administering similar programs deemed necessary by the COVID‐19 Pandemic. The City will require a detailed narrative and demonstration of need by applicants, as well as copies of receipts, proof of business income loss, rental agreements, and any necessary affidavits to certify compliance with the Local CURE and CARES requirements. Applications will be reviewed on a merit basis, with consideration given to the overall impact of COVID‐19 on the business, the continued viability of the business, and qualification under the program. The City utilizes all necessary expenditure procedures and controls, including documentation of compliance with the grant program, administrative sign off on grant payment, and compliance with all financial auditing requirements. The City will require certification of all businesses as part of the application process that they qualify as an eligible business under the Local CURE Economic Support program, and that it will comply with the requirements set forth in the Economic Support program. Source of Funding The City will pay the grants from its General Fund reserve and Local CURE Economic Support reimbursements would be credited to the fund in order to sustain its long‐term intended purpose of supporting economic development. Program Timeline The program timeline may be adjusted based on timing of program funding notification. The City is prepared to initiate the timeline within one week of economic support program approval. The timeline would generally proceed as follows: December 1, 2020: Begin program promotion, including announcements through multiple communication channels and to businesses directly. Include specific outreach to minority communities and Spanish‐speaking business owners. December 7, 2020: Initial grant application period begins. Technical assistance offered by City staff to grant applicants during application window. Page 3 of 3 December 21, 2020: Initial grant application period closes. Grant application review begins, including application ranking and securing all necessary documentation from applicants. January 4, 2020: Grant awardees notified. Payments processed. If funds are not exhausted during the initial funding cycle, the City would initiate a second funding cycle on January 11, 2021, with awards made in February. Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Mayor’s Report #5 Tracking Number CC 2020-87 Vacant Lot Purchase – Lot 2 Prairie Pointe Drive City Council – November 10, 2020 Supermajority (6 out of 9) Approval Bart Olson Administration Name Department Summary Consideration of an ordinance authorizing the acquisition of Lot 2A in the Prairie Pointe subdivision, and a budget amendment effectuating the purchase. Background Lot 2A in the Prairie Pointe subdivision is a 1.53 acre vacant lot, adjacent to the 651 Prairie Pointe building to the northeast. This property has been on the market for several years, last being sold to the current owner in 2012 for $65,000. The City and the property owner have come to an agreement for the City to purchase the property at a price of $65,000. Accordingly, a draft ordinance and real estate contract is attached for consideration. Finance Director Fredrickson has drafted a budget amendment effectuating the purchase utilizing existing fund balance, and has drafted an updated memo outlining the City’s options to sell a bond at a later date and spread the cost of the property acquisition over a normal 20 year debt service period. Use of the property There are no immediate plans to use the property, as it is currently a grass-covered open area. Because it is adjacent to the 651 Prairie Pointe building, Reimenschneider Park, and a large farmfield, the Mayor and staff felt like this was an obvious acquisition to protect the City’s ability to expand facilities in the future. Recommendation Staff recommends approval of the ordinance authorizing acquisition of the property and the accompanying budget amendment. Memorandum To: City Council From: Bart Olson, City Administrator CC: Date: November 4, 2020 Subject: Acquisition of Lot 2A in the Prairie Pointe subdivision Ordinance No. 2020-____ Page 1 STATE OF ILLINOIS ) ) ss. COUNTY OF KENDALL ) Ordinance No. 2020-_____ AN ORDINANCE OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, APPROVING A CONTRACT FOR THE PURCHASE AND SALE OF REAL ESTATE (Lot 2 Prairie Pointe Drive) WHEREAS, the United City of Yorkville (the “City”) is a duly organized and validly existing non home-rule municipality created in accordance with the Constitution of the State of Illinois of 1970 and the laws of the State; and, WHEREAS, under Section 11-76.1-1 of the Illinois Municipal Code (65 ILCS 5/1-1-1 et seq.), the Mayor and City Council, (the “Corporate Authorities”) are authorized to purchase real property for public purposes upon an affirmative vote of two-thirds (2/3ds) of the Corporate Authorities; and, WHEREAS, the Corporate Authorities have received a Contract for the Purchase and Sale of Real Estate for the property commonly known as Lot 2 Prairie Pointe, Yorkville, Illinois (the “Subject Property”) in the form attached hereto and made a part hereof and have reviewed all of the terms and conditions as set forth therein; and, WHEREAS, the Corporate Authorities believe the acquisition of the Subject Property would be in the best interests of the residents of the City as it would provide a new location for the Yorkville City Hall with sufficient space to provide for Yorkville’s growing community. NOW, THEREFORE, BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. The above recitals are incorporated and made a part of this Ordinance. Section 2. The Corporate Authorities hereby approve the Contract for Purchase and Sale of Real Estate (the “Contract”) between the United City of Yorkville (the “Purchaser”) and Richard T. Niemiec (the “Seller”) concerning the property commonly known as Lot 2 Prairie Pointe Drive, Yorkville, Illinois, in the form attached hereto and made a part hereof. Section 3. The Mayor and City Clerk are hereby authorized to execute the Contract and the Mayor, City Clerk, City Administrator, City Finance Director and City Attorney are hereby authorized to take such actions as deemed necessary to implement its terms. Ordinance No. 2020-____ Page 2 Section 4. This Ordinance shall be in full force and effect upon its passage, approval, and publication as provided by law. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this ______ day of _______________, 2020. KEN KOCH ________ DAN TRANSIER ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ JASON PETERSON ________ Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this ______ day of _______________, 2020. ______________________________ Mayor Attest: ___________________________ City Clerk Summary Consideration of a budget amendment that would authorize the acquisition of Lot 2A in the Prairie Pointe subdivision and finance various due diligence activities related to the acquisition of the 651 Prairie Pointe building. Background On October 27th, City Council approved a second amendment to the Fiscal Year 2021 budget, which increased (23) City-Wide Capital Fund budgeted expenditures by $1.9 million in order to finance the acquisition of the 651 Prairie Pointe building. The third FY 2021 budget amendment (attached) would propose to further amend the City-Wide Capital budget by increasing the property acquisition expenditure line item (23-216-60-00-6011) in the buildings and grounds cost center by $95,000. This additional appropriation would finance the acquisition of Lot 2A in the Prairie Pointe subdivision in the amount of $65,000, and fund various due diligence activities (~$10,000 for structural engineering and ~$20,000 for legal and closing costs) related to the 651 Prairie Pointe Building, at an estimated cost of $30,000. As mentioned previously, the City currently has over $15 million in cash and has the wherewithal to finance these activities without impacting operations; with the ultimate goal of issuing a bond at a later date. Once the bond is issued, the City could use the proceeds to reimburse itself for the initial $1.995 million cash outflow, thus negating any potential future impact on operations, and use the remaining proceeds for renovations or any other qualifying purpose as set forth in the reimbursement resolution. Recommendation Staff recommends approval of the budget amendment. Discussion and consideration of a bond to be issued at a later date to reimburse the City for its initial cash outlays will be discussed at the November 10th City Council meeting. Memorandum To: City Council From: Rob Fredrickson, Finance Director Date: November 5, 2020 Subject: Budget Amendment – Property Acquisition Ordinance No. 2020-____ Page 1 Ordinance No. 2020-____ AN ORDINANCE AUTHORIZING THE THIRD AMENDMENT TO THE ANNUAL BUDGET OF THE UNITED CITY OF YORKVILLE, FOR THE FISCAL YEAR COMMENCING ON MAY 1, 2020 AND ENDING ON APRIL 30, 2021 WHEREAS, the United City of Yorkville (the “City”) is a duly organized and validly existing non-home rule municipality created in accordance with the Constitution of the State of Illinois of 1970 and the laws of the State; and, WHEREAS, pursuant to 65 ILCS 5/8-2-9.4, the City adopted Ordinance No. 2020-26 on April 14, 2020 adopting an annual budget for the fiscal year commencing on May 1, 2020 and ending on April 30, 2021; and, WHEREAS, pursuant to 65 ILCS 5/8-2-9.6, by a vote of two-thirds of the members of the corporate authorities then holding office, the annual budget of the United City of Yorkville may be revised by deleting, adding to, changing or creating sub-classes within object classes and object classes themselves. No revision of the budget shall be made increasing the budget in the event funds are not available to effectuate the purpose of the revision; and, WHEREAS, funds are available to effectuate the purpose of this revision. NOW THEREFORE, BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1: That the amounts shown in Schedule A, attached hereto and made a part hereof by reference, increasing and/or decreasing certain object classes and decreasing certain fund balances in the City-Wide Capital fund with respect to the United City of Yorkville’s 2020- 2021 Budget are hereby approved. Section 2: This ordinance shall be in full force and effect from and after its passage and approval according to law. Ordinance No. 2020-____ Page 2 Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this ______ day of ___________________, 2020. ______________________________ CITY CLERK KEN KOCH ________ DAN TRANSIER ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ JASON PETERSON ________ Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this ______ day of ___________________, 2020. ______________________________ MAYOR FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Actual Actual Actual Budget Budget Revenue Intergovernmental 206,028 32,878 38,000 - - Licenses & Permits 448,616 300,743 154,916 141,000 141,000 Charges for Service 731,535 752,262 775,218 780,000 780,000 Investment Earnings 21,033 34,012 61,060 1,098 1,098 Reimbursements 373,768 1,169,174 49,999 151,572 151,572 Miscellaneous - - - 2,000 2,000 Other Financing Sources 1,018,308 569,725 240,663 260,000 260,000 Total Revenue 2,799,288 2,858,794 1,319,856 1,335,670 1,335,670 Expenditures Contractual Services 340,339 155,621 227,636 362,964 362,964 Supplies 17,997 36,642 10,914 25,000 25,000 Capital Outlay 2,846,631 1,923,491 663,393 2,679,950 2,774,950 Debt Service 403,588 407,563 322,188 321,338 321,338 Other Financing Uses 157,366 94,947 136,998 138,895 138,895 Total Expenditures 3,765,921 2,618,264 1,361,129 3,528,147 3,623,147 Surplus (Deficit)(966,633)240,530 (41,273)(2,192,477)(2,287,477) Ending Fund Balance 388,897 629,429 588,155 78,960 (1,699,322) 10.3%24.0%43.2%2.2%-46.9% CITY-WIDE CAPITAL FUND (23) The City-Wide Capital Fund is used to maintain existing and construct new public infrastructure, and to fund other improvements that benefit the public. ($2,000) ($1,000) $0 $1,000 ThousandsFund Balance 1 23 CITY-WIDE CAPITAL FUND REVENUE FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Account Actual Actual Actual Budget Budget Intergovernmental 23-000-41-00-4161 FEDERAL GRANTS - ITEP DOWNTOWN 540 - - - - 23-000-41-00-4169 FEDERAL GRANTS - MILL STREET LAFO (1,306) - - - - 23-000-41-00-4178 FEDERAL GRANTS - ITEP KENNEDY RD TRAIL 223,344 - - - - 23-000-41-00-4188 STATE GRANTS - EDP WRIGLEY (RTE 47)(16,550) 32,878 - - - 23-000-41-00-4189 STATE GRANTS - MATERIALS STORAGE BLDG - - 38,000 - - 23-000-42-00-4210 BUILDING PERMITS 139,758 1,499 2,530 - - 23-000-42-00-4214 DEVELOPMENT FEES - CW CAPITAL 6,929 5,512 6,294 6,000 6,000 23-000-42-00-4216 BUILD PROGRAM PERMITS 95,804 1,815 - - - 23-000-42-00-4218 DEVELOPMENT FEES - MUNI BLDG 92,125 29,917 32,092 35,000 35,000 23-000-42-00-4222 ROAD CONTRIBUTION FEE 114,000 262,000 114,000 100,000 100,000 23-000-44-00-4440 731,535 752,262 775,218 780,000 780,000 23-000-45-00-4500 10,271 34,012 10,709 1,098 1,098 23-000-45-00-4550 GAIN ON INVESTMENT 10,762 - 50,351 - - 23-000-46-00-4607 REIMB - BLACKBERRY WOODS 7,797 4,125 7,050 10,973 10,973 23-000-46-00-4608 REIMB - KENNEDY RD IMPROVEMENTS 160,000 - - - - 23-000-46-00-4612 REIMB - MILL ROAD IMPROVEMENTS - 195,781 19,219 - - 23-000-46-00-4621 REIMB - FOUNTAIN VILLAGE 19,346 99,284 9,440 38,599 38,599 23-000-46-00-4622 REIMB - WHISPERING MEADOWS 2,762 797,238 - - - 23-000-46-00-4636 REIMB - RAINTREE VILLAGE - - 2,165 70,000 70,000 23-000-46-00-4660 REIMB - PUSH FOR THE PATH 182,033 - - 26,523 26,523 23-000-46-00-4690 1,830 72,746 12,125 5,477 5,477 23-000-48-00-4845 DONATIONS - - - 2,000 2,000 $2,000 United City of Yorkville City-Wide Capital Fund $0 $141,000 $780,000 $1,098 $151,572$151,572 Miscellaneous REIMB - MISCELLANEOUS $0Miscellaneous Total:Reimbursements $373,768 $1,169,174 $49,999 $2,000Total:$0 $775,218 $34,012 $752,262 Investment Earnings INVESTMENT EARNINGS $780,000 $0 $61,060 $1,098 Reimbursements Total:Investment Earnings $21,033 Charges for Service ROAD INFRASTRUCTURE FEE Total:Charges for Service $731,535 $0 $141,000 Description $38,000 $154,916 $32,878 Licenses & Permits Licenses & Permits $448,616 $206,028Total:Intergovernmental Total:$300,743 2 23 CITY-WIDE CAPITAL FUND REVENUE FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Account Actual Actual Actual Budget Budget United City of Yorkville City-Wide Capital Fund Description 23-000-49-00-4901 TRANSFER FROM GENERAL - 569,725 240,663 260,000 260,000 23-000-49-00-4951 TRANSFER FROM WATER 1,018,308 - - - - $260,000 $1,335,670$1,335,670Total: CITY-WIDE CAPITAL REVENUE Other Financing Sources Total:Other Financing Sources $1,018,308 $2,799,288 $569,725 $2,858,794 $240,663 $1,319,856 $260,000 3 216 CITY-WIDE BUILDING & GROUNDS EXPENDITURES FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Account Actual Actual Actual Budget Budget 23-216-54-00-5405 BUILD PROGRAM 9,956 - - - - 23-216-54-00-5446 PROPERTY & BLDG MAINT SERVICES 193,257 71,157 92,586 135,000 135,000 23-216-56-00-5626 HANGING BASKETS - 1,496 427 2,000 2,000 23-216-56-00-5656 PROPERTY & BLDG MAINT SUPPLIES 17,997 36,642 10,914 25,000 25,000 23-216-60-00-6003 MATERIALS STORAGE BUILDING - - 240,663 - - 23-216-60-00-6011 PROPERTY ACQUISITION - - - 1,900,000 1,995,000 23-216-60-00-6013 BEECHER CENTER - 320,386 - - - 23-216-60-00-6020 BUILDINGS & STRUCTURES - - - - - Other Financing Uses 23-216-99-00-9901 TRANSFER TO GENERAL 92,125 29,917 32,092 35,000 35,000 $137,000 $25,000 $1,995,000 $35,000 $2,192,000 $240,663 $1,900,000 Capital Outlay Total:Capital Outlay $0 $320,386 $93,013 $137,000 Description Contractual Services Total:Contractual Services $203,213 $72,653 United City of Yorkville City-Wide Capital Fund $35,000 Total: CW B&G EXPENDITURES $313,335 $459,598 $376,682 $2,097,000 Total:Other Financing Uses $92,125 $29,917 $32,092 $10,914 $25,000 Supplies Total:Supplies $17,997 $36,642 4 230 CITY-WIDE CAPITAL EXPENDITURES FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Account Actual Actual Actual Budget Budget 23-230-54-00-5405 BUILD PROGRAM 85,848 1,815 - - - 23-230-54-00-5462 PROFESSIONAL SERVICES 5,318 2,360 - 5,000 5,000 23-230-54-00-5465 ENGINEERING SERVICES 35,063 58,195 - 10,000 10,000 23-230-54-00-5482 STREET LIGHTING - - 98,090 108,989 108,989 23-230-54-00-5497 PROPERTY TAX PAYMENT 8,054 1,239 - - - 23-230-54-00-5498 PAYING AGENT FEES 475 475 475 475 475 23-230-54-00-5499 BAD DEBT 1,420 685 762 1,500 1,500 23-230-56-00-5619 SIGNS - - 16,349 15,000 15,000 23-230-56-00-5632 ASPHALT PATCHING - - 16,235 35,000 35,000 23-230-56-00-5637 SIDEWALK CONSTRUCTIONS SUPPLIES 948 18,199 2,712 5,000 5,000 23-230-56-00-5642 STREET LIGHTING & OTHER SUPPLIES - - - 45,000 45,000 23-230-60-00-6009 WRIGLEY (RTE 47) EXPANSION - 32,878 - - - 23-230-60-00-6012 MILL ROAD IMPROVEMENTS - 195,781 186,548 - - 23-230-60-00-6014 BLACKBERRY WOODS 7,797 4,125 7,050 10,973 10,973 23-230-60-00-6016 US 34 (CENTER/ELDAMAIN RD) PROJECT 19,500 127,534 96,568 110,000 110,000 23-230-60-00-6019 BRISTOL BAY ACCESS ROAD 40,754 - - - - 23-230-60-00-6021 PAVILLION ROAD STREAMBANK STABILIZATION - 260 - - - 23-230-60-00-6023 FOUNTAIN VILLAGE SUBDIVISION 19,346 99,284 9,440 38,599 38,599 23-230-60-00-6025 ROAD TO BETTER ROADS PROGRAM 761,759 69,633 99,289 312,500 312,500 23-230-60-00-6034 WHISPERING MEADOWS SUBDIVISION 2,762 974,071 2,828 - - 23-230-60-00-6036 RAINTREE VILLAGE IMPROVEMENTS - - 2,165 70,000 70,000 23-230-60-00-6041 SIDEWALK REPLACEMENT PROGRAM - - - 125,000 125,000 23-230-60-00-6048 675 - - - - 23-230-60-00-6058 RT 71 (IL 47/ORCHARD RD) PROJECT - 8,351 - 53,878 53,878 23-230-60-00-6059 US 34 (IL 47/ORCHARD RD) PROJECT 78,682 84,854 18,842 27,000 27,000 23-230-60-00-6073 GAME FARM ROAD PROJECT 328,913 - - - - 23-230-60-00-6082 COUNTRYSIDE PKY IMPROVEMENTS 561,550 - - - - 23-230-60-00-6084 CENTER & COUNTRYSIDE IMPROVEMENTS 227,760 - - - - 23-230-60-00-6086 KENNEDY ROAD IMPROVEMENTS 391,763 404 - - - 23-230-60-00-6094 KENNEDY ROAD BIKE TRAIL 405,370 5,930 - 32,000 32,000 United City of Yorkville City-Wide Capital Fund $225,964 $779,950 Capital Outlay Total:Capital Outlay $2,846,631 DOWNTOWN STREETSCAPE IMPROVEMENT Description $225,964 Contractual Services Total:Contractual Services $137,126 $134,623$82,968 $1,603,105 $779,950$422,730 5 230 CITY-WIDE CAPITAL EXPENDITURES FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Account Actual Actual Actual Budget Budget United City of Yorkville City-Wide Capital Fund Description Debt Service - 2014A Bond 23-230-78-00-8000 PRINCIPAL PAYMENT 190,000 190,000 195,000 200,000 200,000 23-230-78-00-8050 INTEREST PAYMENT 138,588 132,888 127,188 121,338 121,338 Kendall County Loan - River Road Bridge 23-230-97-00-8000 PRINCIPAL PAYMENT 75,000 84,675 - - - Other Financing Uses 23-230-99-00-9951 TRANSFER TO WATER 65,241 65,030 104,906 103,895 103,895 ~24% of Annual Debt Service Amount for 2015A Bonds $1,431,147 $321,338 $0 $103,895 $321,338 Total:Other Financing Uses $65,241 $65,030 $104,906 $103,895 $75,000 $322,188 $84,675 $328,588 $322,888 $1,431,147Total: CITY-WIDE CAP EXPENDITURES $3,452,586 $984,447$2,158,666 $0Total:Kendall Co Loan - River Rd Bridge Total:Debt Service - 2014A Bond $0 6 Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Mayor’s Report #6 Tracking Number CC 2020-88 Reimbursement Resolution City Council – November 10, 2020 Majority Approval Bart Olson Administration Name Department Summary Consideration of a resolution declaring the City’s intent to issue bonds in the future to offset the purchase and eventual renovation costs of 651 Prairie Pointe Drive. Background This item was last discussed by the City Council at the October 27th City Council meeting. At that meeting, the City Council approved a purchase agreement for 651 Prairie Pointe Drive and a budget amendment for said purchase. During the budget amendment discussion, the City Council considered use of reserves vs. a future bond issuance and came to an informal consensus that a bond would be issued in the future. Finance Director Fredrickson has attached a memo outlining the bond options and timeline for discussion, and we anticipate the first formal, binding vote on the bond process will be at the November 24th City Council meeting. In order to reimburse the general fund for the acquisition cost of the 651 Prairie Pointe property, the City must first approve the attached reimbursement resolution. This resolution allows the City to spend funds for the acquisition at closing in mid-December, and sell a bond any point in the subsequent 18 months and reimburse the City budget for those December 2020 acquisition costs. This resolution does not commit the City to conducting the bond sale, and has no other legal impacts. When drafted, we chose a $8.25m ceiling of bond issuance as a ceiling as a precautionary measure. We listed all conceivable uses for the bond funds in the preamble of the resolution to protect the City Council’s future decision making process. We expect the actual bond issuance to be somewhere around $6m, per the Mayor’s comments at the last City Council meeting. The exact size and timing of the bond issuance will be decided upon by the City Council at a later date, depending on the timeline of the City’s building planning efforts. Also. the size and the timing of the bond issuance will be dependent on the City Council’s relative comfort level with fund balance and cash flow post property closing. The Mayor and staff will give an update on the building planning during a different agenda item Recommendation Staff recommends approval of the reimbursement resolution. Memorandum To: City Council From: Bart Olson, City Administrator CC: Date: November 4, 2020 Subject: Reimbursement resolution for 651 Prairie Pointe bond 37658752.1 EXTRACT OF MINUTES of a regular public meeting of the City Council of the United City of Yorkville, Kendall Country, Illinois, held in the City Hall, 800 Game Farm Road, Yorkville, Illinois, at 7:00 o’clock P.M., on the 10th day of November, 2020. The Mayor called the meeting to order and directed the City Clerk to call the roll. Upon the roll being called, John Purcell, the Mayor, and the following Aldermen were physically present at said location: ________________________________________________ _____________________________ _____________________________________________________________________________. The following Aldermen were allowed by a majority of the Aldermen of the City Council in accordance with and to the extent allowed by the laws of the State of Illinois and the rules adopted by the City Council to attend the meeting by video or audio conference: _____________ ______________________________________________________________________________ No Alderman was not permitted to attend the meeting by video or audio conference. The following Aldermen were absent and did not participate in the meeting in any manner or to any extent whatsoever: ________________________________________________ ______________________________________________________________________________ The Mayor announced that the City has developed a list of capital projects for which it reasonably expects to reimburse itself for the expenditures related thereto with the proceeds of its general obligation alternate revenue bonds and that the City Council would consider the adoption of a resolution expressing its official intent to reimburse such expenditures with the issuance of its general obligation alternate revenue bonds. Whereupon Alderman ____________________ presented and the City Clerk read by title a resolution as follows, a copy of which was provided to each Alderman prior to said meeting and to everyone in attendance at said meeting who requested a copy: Error! Unknown document property name.Error! Unknown document property name. A RESOLUTION expressing official intent regarding certain capital expenditures to be reimbursed from proceeds of general obligation alternate revenue bonds to be issued by the United City of Yorkville, Kendall Country, Illinois. WHEREAS, the United City of Yorkville, Kendall Country, Illinois (the “City”), is a duly organized and existing municipality incorporated and existing under the provisions of the laws of the State of Illinois, and is now operating under the provisions of Illinois Municipal Code, as amended, and all laws amendatory thereof and supplementary thereto, including without limitation the Local Government Debt Reform Act of the State of Illinois, as amended; and WHEREAS, the City Council of the City (the “City Council”) has developed a list of capital projects with respect to (i) the acquisition of the real property located within the City at 651 Prairie Pointe Drive and the vacant Lot 2 adjacent thereto; (ii) the conversion of the existing building at 651 Prairie Pointe Drive into a new Yorkville City Hall and the acquisition of fixtures, furnishings and equipment for use therein; (iii) the acquisition of additional police cars and a new police communication system; (iv) road construction and repairs; and (v) the renovation and repurposing of the existing Yorkville City Hall at 800 Game Farm Road (collectively, the “Project”); and WHEREAS, all or a portion of the expenditures relating to the Project (the “Expenditures”) (i) have been paid within the sixty (60) days prior to the passage of this Resolution, or (ii) will be paid on or after the passage of this Resolution; and WHEREAS, the City reasonably expects to reimburse itself for the Expenditures with the proceeds of its general obligation alternate revenue bonds. NOW, THEREFORE, Be It and It Is Hereby Resolved by the City Council of the United City of Yorkville, Kendall Country, Illinois, as follows: 2 Error! Unknown document property name.Error! Unknown document property name. Section 1. Incorporation of Preambles. The City Council hereby finds that all of the recitals contained in the preambles to this Resolution are full, true and correct and does incorporate them into this Resolution by this reference. Section 2. Intent to Reimburse. The City reasonably expects to reimburse the Expenditures with the proceeds of an obligation in the form of its general obligation alternate revenue bonds (the “Bonds”). All original Expenditures to be reimbursed will be capital expenditures (as defined in Treas. Reg. Sec. 1.150-1(b)) and other amounts permitted to be reimbursed pursuant to Treas. Reg. Sec. 1.150-2(d)(3) and (f). The description of the type and use of the property for which the original Expenditures to be fully or partially reimbursed is to be paid are the costs relating to the Project as defined in the recitals to this Resolution. Section 3. Maximum Amount. The maximum aggregate principal amount of the Bonds expected to be issued to reimburse the costs of the Project paid prior to their issuance and to complete the Project is $8,250,000, not including the costs of issuance of the Bonds. Section 4. Ratification. All actions of the officers, agents and employees of the City that are in conformity with the purposes and intent of this Resolution, whether taken before or after the adoption thereof, are hereby ratified, confirmed and approved. Section 5. Authorization. This Resolution is made pursuant to Treasury Regulations Section 1.150-2. The City intends this Resolution to satisfy the requirements of the Internal Revenue Code of 1986, as amended and the regulations promulgated thereunder, and specifically Treasury Regulation Section 1.150-2(d), regarding the declaration by the City of its official intent to issue its Bonds for the purpose of reimbursing original expenditures (as that term is defined in Treasury Regulation Section 1.150-2(c)) incurred with respect to the Project within 60 days preceding the adoption of this Resolution. 3 Error! Unknown document property name.Error! Unknown document property name. Section 6. Severability. If any section, paragraph, clause or provision of this Resolution shall be held to be invalid or unenforceable for any reason, the invalidity or unenforceability of such section, paragraph, clause or provision shall not affect any of the remaining provisions of this Resolution. Section 7. Repeal. All resolutions and parts of resolutions in conflict herewith be and the same are hereby repealed and that this Resolution be in full force and effect forthwith upon its adoption. Adopted November 10, 2020. ____________________________________ Mayor ____________________________________ City Clerk Error! Unknown document property name.Error! Unknown document property name. Alderman _______________________ moved and Alderman ________________________ seconded the motion that said resolution as presented and read by title be adopted. After a full and complete discussion thereof, the Mayor directed the City Clerk to call the roll for a vote upon the motion to adopt said resolution. Upon the roll being called, the following Aldermen voted AYE: ____________________ _____________________________________________________________________________. The following Aldermen voted NAY: __________________________________________ Whereupon the Mayor declared the motion carried and said resolution adopted, and in open meeting approved and signed said resolution and directed the City Clerk to record the same in full in the records of the City Council of the United City of Yorkville, Kendall Country, Illinois, which was done. Other business not pertinent to the adoption of said resolution was duly transacted at said meeting. Upon motion duly made, seconded and carried, the meeting was adjourned. ____________________________________ City Clerk Error! Unknown document property name.Error! Unknown document property name. STATE OF ILLINOIS ) ) SS COUNTY OF COOK ) CERTIFICATION OF MINUTES AND RESOLUTION I, the undersigned, do hereby certify that I am the duly qualified and acting City Clerk of the United City of Yorkville, Kendall Country, Illinois (the “City”), and that as such official I am the keeper of the records and files of the City and of the City Council thereof (the “City Council”). I do further certify that the foregoing constitutes a full, true and complete transcript of the minutes of the meeting of the City Council held on the 10th day of November, 2020, insofar as same relates to the adoption of a resolution entitled: A RESOLUTION expressing official intent regarding certain capital expenditures to be reimbursed from proceeds of general obligation alternate revenue bonds to be issued by the United City of Yorkville, Kendall Country, Illinois. a true, correct and complete copy of which said resolution as adopted at said meeting appears in the foregoing transcript of the minutes of said meeting. I do further certify that the deliberations of the City Council on the adoption of said resolution were conducted openly, that the vote on the adoption of said resolution was taken openly, that said meeting was held at a specified time and place convenient to the public, that notice of said meeting was duly given to all of the news media requesting such notice, that an agenda for said meeting was posted at the location where said meeting was held and at the principal office of the City Council at least 96 hours in advance of the holding of said meeting and on a day that was not a Saturday, Sunday or legal holiday in the State of Illinois, that a true, correct and complete copy of said agenda as so posted is attached hereto as Exhibit A, that said meeting was called and held in strict compliance with the provisions of the Open Meetings Act of the State of Illinois, as amended, and the Illinois Municipal Code, as amended, and that the City Council has complied with all of the provisions of said Acts and with all of the procedural rules of the City Council in the conduct of said meeting and in the adoption of said resolution. IN WITNESS WHEREOF, I hereunto affix my official signature, this 10th day of November, 2020. ____________________________________ City Clerk Summary Timeline of the earliest possible scenario regarding the potential issuance of a bond for the purposes of reimbursing the City for costs related to the acquisition of property in the Prairie Pointe subdivision and for future renovation expenditures. Background Attached is a tentative timeline prepared by the City’s financial advisor, Speer Financial, showing the bond sale process. Below is a summary of that process, assuming City Council decides to move forward with issuance at the November 24th meeting:  Adoption of the Authorizing Ordinance by City Council on November 24, 2020, which would establish the maximum amount of principal that could be issued.  The next step would be the publication of the Authorizing Ordinance and a Notice of Public Hearing in a local newspaper, which would be completed by staff later on during that week. The publication of these document would also begin the 30-day Backdoor Referendum period, pursuant to the Bond Issuance Notification Act (BINA).  A Bond Issuance Notification Act (BINA) Hearing would be conducted at City Council on December 8, 2020.  The 30-day Backdoor Referendum period would end during the week of December 28th, which would also tentatively coincide the with the City receiving its bond rating from Standard & Poor’s (S&P).  The final preliminary official statement (POS), which describes the terms and features of the bonds, would be disseminated to potential buyers at the end of 2020.  The bond sale would take place on January 12, 2021, followed by adoption of the bond ordinance by City Council that evening.  Closing would take place at the end of January 2021; issuance costs would be paid, and the City would receive the remaining bond proceeds to finance improvements. Memorandum To: City Council From: Rob Fredrickson, Finance Director Date: November 5, 2020 Subject: Debt Issuance Process All and all, the issuance process would take roughly 60 days to complete, from approval of the authorizing ordinance through the closing date, regardless of when the City actually chooses to begin the process. As noted in Administrator Olson’s reimbursement resolution memo, the Council does have some flexibility as to when to begin the bond issuance process, as the City has up to 18-months to reimburse itself for any pre-bond issuance acquisition costs. Attached are several preliminary debt service schedules (prepared by Speer Financial), which show estimated annual debt service amounts fluctuating between ~$195,000 to $405,000, depending on the amount of principal chosen ($3 million to $6 million – Exhibits A-D) over a 20-year period to finance the project. Recommendation This is an informational item for discussion purposes, as staff seeks direction from City Council as to when to begin the bond issuance process. The City Council will discuss the timing and process of the building planning efforts under a separate agenda item. United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2020 Dated: December 16, 2020 $3M Project / City Hall Land Purchase / 20 Year Term / Level Debt Service Table of Contents Report Sources & Uses 1 Debt Service Schedule 2 Net Debt Service Schedule 3 Pricing Summary 4 2020 City Hall issue $3M | SINGLE PURPOSE | 9/29/2020 | 4:31 PM Speer Financial, Inc. Preliminary, As of September 29, 2020 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2020 Dated: December 16, 2020 $3M Project / City Hall Land Purchase / 20 Year Term / Level Debt Service Sources & Uses Dated 12/16/2020 | Delivered 12/16/2020 Sources Of Funds Par Amount of Bonds $2,720,000.00 Reoffering Premium 342,086.25 Total Sources $3,062,086.25 Uses Of Funds Total Underwriter's Discount (0.800%)21,760.00 Costs of Issuance 40,000.00 Deposit to Project Construction Fund 3,000,000.00 Rounding Amount 326.25 Total Uses $3,062,086.25 2020 City Hall issue $3M | SINGLE PURPOSE | 9/29/2020 | 4:31 PM Speer Financial, Inc. Page 1 Preliminary, As of September 29, 2020 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2020 Dated: December 16, 2020 $3M Project / City Hall Land Purchase / 20 Year Term / Level Debt Service Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 12/16/2020 - - - - - 06/30/2021 - - 52,541.67 52,541.67 - 12/30/2021 95,000.00 3.000% 48,750.00 143,750.00 196,291.67 06/30/2022 - - 47,325.00 47,325.00 - 12/30/2022 100,000.00 3.000% 47,325.00 147,325.00 194,650.00 06/30/2023 - - 45,825.00 45,825.00 - 12/30/2023 105,000.00 3.000% 45,825.00 150,825.00 196,650.00 06/30/2024 - - 44,250.00 44,250.00 - 12/30/2024 110,000.00 3.000% 44,250.00 154,250.00 198,500.00 06/30/2025 - - 42,600.00 42,600.00 - 12/30/2025 110,000.00 3.000% 42,600.00 152,600.00 195,200.00 06/30/2026 - - 40,950.00 40,950.00 - 12/30/2026 115,000.00 3.000% 40,950.00 155,950.00 196,900.00 06/30/2027 - - 39,225.00 39,225.00 - 12/30/2027 120,000.00 3.000% 39,225.00 159,225.00 198,450.00 06/30/2028 - - 37,425.00 37,425.00 - 12/30/2028 120,000.00 3.000% 37,425.00 157,425.00 194,850.00 06/30/2029 - - 35,625.00 35,625.00 - 12/30/2029 125,000.00 3.000% 35,625.00 160,625.00 196,250.00 06/30/2030 - - 33,750.00 33,750.00 - 12/30/2030 130,000.00 3.000% 33,750.00 163,750.00 197,500.00 06/30/2031 - - 31,800.00 31,800.00 - 12/30/2031 130,000.00 4.000% 31,800.00 161,800.00 193,600.00 06/30/2032 - - 29,200.00 29,200.00 - 12/30/2032 140,000.00 4.000% 29,200.00 169,200.00 198,400.00 06/30/2033 - - 26,400.00 26,400.00 - 12/30/2033 145,000.00 4.000% 26,400.00 171,400.00 197,800.00 06/30/2034 - - 23,500.00 23,500.00 - 12/30/2034 150,000.00 4.000% 23,500.00 173,500.00 197,000.00 06/30/2035 - - 20,500.00 20,500.00 - 12/30/2035 155,000.00 4.000% 20,500.00 175,500.00 196,000.00 06/30/2036 - - 17,400.00 17,400.00 - 12/30/2036 160,000.00 4.000% 17,400.00 177,400.00 194,800.00 06/30/2037 - - 14,200.00 14,200.00 - 12/30/2037 165,000.00 4.000% 14,200.00 179,200.00 193,400.00 06/30/2038 - - 10,900.00 10,900.00 - 12/30/2038 175,000.00 4.000% 10,900.00 185,900.00 196,800.00 06/30/2039 - - 7,400.00 7,400.00 - 12/30/2039 180,000.00 4.000% 7,400.00 187,400.00 194,800.00 06/30/2040 - - 3,800.00 3,800.00 - 12/30/2040 190,000.00 4.000% 3,800.00 193,800.00 197,600.00 Total $2,720,000.00 -$1,205,441.67 $3,925,441.67 - Yield Statistics Bond Year Dollars $31,775.78 Average Life 11.682 Years Average Coupon 3.7935867% Net Interest Cost (NIC)2.7855036% True Interest Cost (TIC)2.5641102% Bond Yield for Arbitrage Purposes 1.8998599% All Inclusive Cost (AIC)2.7041755% IRS Form 8038 Net Interest Cost 2.3879593% Weighted Average Maturity 11.807 Years 2020 City Hall issue $3M | SINGLE PURPOSE | 9/29/2020 | 4:31 PM Speer Financial, Inc. Page 2 Preliminary, As of September 29, 2020 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2020 Dated: December 16, 2020 $3M Project / City Hall Land Purchase / 20 Year Term / Level Debt Service Net Debt Service Schedule Date Principal Coupon Interest Total P+I Net New D/S 12/30/2020 - - - - - 12/30/2021 95,000.00 3.000% 101,291.67 196,291.67 196,291.67 12/30/2022 100,000.00 3.000% 94,650.00 194,650.00 194,650.00 12/30/2023 105,000.00 3.000% 91,650.00 196,650.00 196,650.00 12/30/2024 110,000.00 3.000% 88,500.00 198,500.00 198,500.00 12/30/2025 110,000.00 3.000% 85,200.00 195,200.00 195,200.00 12/30/2026 115,000.00 3.000% 81,900.00 196,900.00 196,900.00 12/30/2027 120,000.00 3.000% 78,450.00 198,450.00 198,450.00 12/30/2028 120,000.00 3.000% 74,850.00 194,850.00 194,850.00 12/30/2029 125,000.00 3.000% 71,250.00 196,250.00 196,250.00 12/30/2030 130,000.00 3.000% 67,500.00 197,500.00 197,500.00 12/30/2031 130,000.00 4.000% 63,600.00 193,600.00 193,600.00 12/30/2032 140,000.00 4.000% 58,400.00 198,400.00 198,400.00 12/30/2033 145,000.00 4.000% 52,800.00 197,800.00 197,800.00 12/30/2034 150,000.00 4.000% 47,000.00 197,000.00 197,000.00 12/30/2035 155,000.00 4.000% 41,000.00 196,000.00 196,000.00 12/30/2036 160,000.00 4.000% 34,800.00 194,800.00 194,800.00 12/30/2037 165,000.00 4.000% 28,400.00 193,400.00 193,400.00 12/30/2038 175,000.00 4.000% 21,800.00 196,800.00 196,800.00 12/30/2039 180,000.00 4.000% 14,800.00 194,800.00 194,800.00 12/30/2040 190,000.00 4.000% 7,600.00 197,600.00 197,600.00 Total $2,720,000.00 -$1,205,441.67 $3,925,441.67 $3,925,441.67 2020 City Hall issue $3M | SINGLE PURPOSE | 9/29/2020 | 4:31 PM Speer Financial, Inc. Page 3 Preliminary, As of September 29, 2020 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2020 Dated: December 16, 2020 $3M Project / City Hall Land Purchase / 20 Year Term / Level Debt Service Pricing Summary Maturity Type of Bond Coupon Yield Maturity Value Price YTM Call Date Call Price Dollar Price 12/30/2021 Serial Coupon 3.000% 0.500% 95,000.00 102.587% - - - 97,457.65 12/30/2022 Serial Coupon 3.000% 0.550% 100,000.00 104.960% - - - 104,960.00 12/30/2023 Serial Coupon 3.000% 0.600% 105,000.00 107.216% - - - 112,576.80 12/30/2024 Serial Coupon 3.000% 0.700% 110,000.00 109.143% - - - 120,057.30 12/30/2025 Serial Coupon 3.000% 0.900% 110,000.00 110.322% - - - 121,354.20 12/30/2026 Serial Coupon 3.000% 1.050% 115,000.00 111.381% - - - 128,088.15 12/30/2027 Serial Coupon 3.000% 1.300% 120,000.00 111.399% - - - 133,678.80 12/30/2028 Serial Coupon 3.000% 1.450% 120,000.00 111.721% - - - 134,065.20 12/30/2029 Serial Coupon 3.000% 1.650% 125,000.00 111.292% - - - 139,115.00 12/30/2030 Serial Coupon 3.000% 1.750% 130,000.00 110.407% c 1.859% 12/30/2029 100.000% 143,529.10 12/30/2031 Serial Coupon 4.000% 1.800% 130,000.00 118.275% c 2.133% 12/30/2029 100.000% 153,757.50 12/30/2032 Serial Coupon 4.000% 1.950% 140,000.00 116.912% c 2.376% 12/30/2029 100.000% 163,676.80 12/30/2033 Serial Coupon 4.000% 2.050% 145,000.00 116.013% c 2.549% 12/30/2029 100.000% 168,218.85 12/30/2034 Serial Coupon 4.000% 2.100% 150,000.00 115.567% c 2.664% 12/30/2029 100.000% 173,350.50 12/30/2035 Serial Coupon 4.000% 2.150% 155,000.00 115.123% c 2.764% 12/30/2029 100.000% 178,440.65 12/30/2036 Serial Coupon 4.000% 2.200% 160,000.00 114.680% c 2.853% 12/30/2029 100.000% 183,488.00 12/30/2037 Serial Coupon 4.000% 2.250% 165,000.00 114.240% c 2.932% 12/30/2029 100.000% 188,496.00 12/30/2038 Serial Coupon 4.000% 2.300% 175,000.00 113.801% c 3.003% 12/30/2029 100.000% 199,151.75 12/30/2039 Serial Coupon 4.000% 2.350% 180,000.00 113.365% c 3.068% 12/30/2029 100.000% 204,057.00 12/30/2040 Serial Coupon 4.000% 2.400% 190,000.00 112.930% c 3.127% 12/30/2029 100.000% 214,567.00 Total ---$2,720,000.00 -----$3,062,086.25 Bid Information Par Amount of Bonds $2,720,000.00 Reoffering Premium or (Discount)342,086.25 Gross Production $3,062,086.25 Total Underwriter's Discount (0.800%)$(21,760.00) Bid (111.777%)3,040,326.25 Total Purchase Price $3,040,326.25 Bond Year Dollars $31,775.78 Average Life 11.682 Years Average Coupon 3.7935867% Net Interest Cost (NIC)2.7855036% True Interest Cost (TIC)2.5641102% 2020 City Hall issue $3M | SINGLE PURPOSE | 9/29/2020 | 4:31 PM Speer Financial, Inc. Page 4 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2020 Dated: December 16, 2020 $4M Project / City Hall Land Purchase / 20 Year Term / Level Debt Service Table of Contents Report Sources & Uses 1 Debt Service Schedule 2 Net Debt Service Schedule 3 Pricing Summary 4 2020 City Hall issue $4M | SINGLE PURPOSE | 9/29/2020 | 4:30 PM Speer Financial, Inc. Preliminary, As of September 29, 2020 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2020 Dated: December 16, 2020 $4M Project / City Hall Land Purchase / 20 Year Term / Level Debt Service Sources & Uses Dated 12/16/2020 | Delivered 12/16/2020 Sources Of Funds Par Amount of Bonds $3,620,000.00 Reoffering Premium 455,423.45 Total Sources $4,075,423.45 Uses Of Funds Total Underwriter's Discount (0.800%)28,960.00 Costs of Issuance 45,000.00 Deposit to Project Construction Fund 4,000,000.00 Rounding Amount 1,463.45 Total Uses $4,075,423.45 2020 City Hall issue $4M | SINGLE PURPOSE | 9/29/2020 | 4:30 PM Speer Financial, Inc. Page 1 Preliminary, As of September 29, 2020 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2020 Dated: December 16, 2020 $4M Project / City Hall Land Purchase / 20 Year Term / Level Debt Service Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 12/16/2020 - - - - - 06/30/2021 - - 69,947.78 69,947.78 - 12/30/2021 125,000.00 3.000% 64,900.00 189,900.00 259,847.78 06/30/2022 - - 63,025.00 63,025.00 - 12/30/2022 135,000.00 3.000% 63,025.00 198,025.00 261,050.00 06/30/2023 - - 61,000.00 61,000.00 - 12/30/2023 140,000.00 3.000% 61,000.00 201,000.00 262,000.00 06/30/2024 - - 58,900.00 58,900.00 - 12/30/2024 145,000.00 3.000% 58,900.00 203,900.00 262,800.00 06/30/2025 - - 56,725.00 56,725.00 - 12/30/2025 150,000.00 3.000% 56,725.00 206,725.00 263,450.00 06/30/2026 - - 54,475.00 54,475.00 - 12/30/2026 155,000.00 3.000% 54,475.00 209,475.00 263,950.00 06/30/2027 - - 52,150.00 52,150.00 - 12/30/2027 155,000.00 3.000% 52,150.00 207,150.00 259,300.00 06/30/2028 - - 49,825.00 49,825.00 - 12/30/2028 160,000.00 3.000% 49,825.00 209,825.00 259,650.00 06/30/2029 - - 47,425.00 47,425.00 - 12/30/2029 165,000.00 3.000% 47,425.00 212,425.00 259,850.00 06/30/2030 - - 44,950.00 44,950.00 - 12/30/2030 170,000.00 3.000% 44,950.00 214,950.00 259,900.00 06/30/2031 - - 42,400.00 42,400.00 - 12/30/2031 175,000.00 4.000% 42,400.00 217,400.00 259,800.00 06/30/2032 - - 38,900.00 38,900.00 - 12/30/2032 185,000.00 4.000% 38,900.00 223,900.00 262,800.00 06/30/2033 - - 35,200.00 35,200.00 - 12/30/2033 190,000.00 4.000% 35,200.00 225,200.00 260,400.00 06/30/2034 - - 31,400.00 31,400.00 - 12/30/2034 200,000.00 4.000% 31,400.00 231,400.00 262,800.00 06/30/2035 - - 27,400.00 27,400.00 - 12/30/2035 205,000.00 4.000% 27,400.00 232,400.00 259,800.00 06/30/2036 - - 23,300.00 23,300.00 - 12/30/2036 215,000.00 4.000% 23,300.00 238,300.00 261,600.00 06/30/2037 - - 19,000.00 19,000.00 - 12/30/2037 225,000.00 4.000% 19,000.00 244,000.00 263,000.00 06/30/2038 - - 14,500.00 14,500.00 - 12/30/2038 235,000.00 4.000% 14,500.00 249,500.00 264,000.00 06/30/2039 - - 9,800.00 9,800.00 - 12/30/2039 240,000.00 4.000% 9,800.00 249,800.00 259,600.00 06/30/2040 - - 5,000.00 5,000.00 - 12/30/2040 250,000.00 4.000% 5,000.00 255,000.00 260,000.00 Total $3,620,000.00 -$1,605,597.78 $5,225,597.78 - Yield Statistics Bond Year Dollars $42,310.78 Average Life 11.688 Years Average Coupon 3.7947725% Net Interest Cost (NIC)2.7868415% True Interest Cost (TIC)2.5652950% Bond Yield for Arbitrage Purposes 1.9002319% All Inclusive Cost (AIC)2.6834798% IRS Form 8038 Net Interest Cost 2.3890746% Weighted Average Maturity 11.813 Years 2020 City Hall issue $4M | SINGLE PURPOSE | 9/29/2020 | 4:30 PM Speer Financial, Inc. Page 2 Preliminary, As of September 29, 2020 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2020 Dated: December 16, 2020 $4M Project / City Hall Land Purchase / 20 Year Term / Level Debt Service Net Debt Service Schedule Date Principal Coupon Interest Total P+I Net New D/S 12/30/2020 - - - - - 12/30/2021 125,000.00 3.000% 134,847.78 259,847.78 259,847.78 12/30/2022 135,000.00 3.000% 126,050.00 261,050.00 261,050.00 12/30/2023 140,000.00 3.000% 122,000.00 262,000.00 262,000.00 12/30/2024 145,000.00 3.000% 117,800.00 262,800.00 262,800.00 12/30/2025 150,000.00 3.000% 113,450.00 263,450.00 263,450.00 12/30/2026 155,000.00 3.000% 108,950.00 263,950.00 263,950.00 12/30/2027 155,000.00 3.000% 104,300.00 259,300.00 259,300.00 12/30/2028 160,000.00 3.000% 99,650.00 259,650.00 259,650.00 12/30/2029 165,000.00 3.000% 94,850.00 259,850.00 259,850.00 12/30/2030 170,000.00 3.000% 89,900.00 259,900.00 259,900.00 12/30/2031 175,000.00 4.000% 84,800.00 259,800.00 259,800.00 12/30/2032 185,000.00 4.000% 77,800.00 262,800.00 262,800.00 12/30/2033 190,000.00 4.000% 70,400.00 260,400.00 260,400.00 12/30/2034 200,000.00 4.000% 62,800.00 262,800.00 262,800.00 12/30/2035 205,000.00 4.000% 54,800.00 259,800.00 259,800.00 12/30/2036 215,000.00 4.000% 46,600.00 261,600.00 261,600.00 12/30/2037 225,000.00 4.000% 38,000.00 263,000.00 263,000.00 12/30/2038 235,000.00 4.000% 29,000.00 264,000.00 264,000.00 12/30/2039 240,000.00 4.000% 19,600.00 259,600.00 259,600.00 12/30/2040 250,000.00 4.000% 10,000.00 260,000.00 260,000.00 Total $3,620,000.00 -$1,605,597.78 $5,225,597.78 $5,225,597.78 2020 City Hall issue $4M | SINGLE PURPOSE | 9/29/2020 | 4:30 PM Speer Financial, Inc. Page 3 Preliminary, As of September 29, 2020 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2020 Dated: December 16, 2020 $4M Project / City Hall Land Purchase / 20 Year Term / Level Debt Service Pricing Summary Maturity Type of Bond Coupon Yield Maturity Value Price YTM Call Date Call Price Dollar Price 12/30/2021 Serial Coupon 3.000% 0.500% 125,000.00 102.587% - - - 128,233.75 12/30/2022 Serial Coupon 3.000% 0.550% 135,000.00 104.960% - - - 141,696.00 12/30/2023 Serial Coupon 3.000% 0.600% 140,000.00 107.216% - - - 150,102.40 12/30/2024 Serial Coupon 3.000% 0.700% 145,000.00 109.143% - - - 158,257.35 12/30/2025 Serial Coupon 3.000% 0.900% 150,000.00 110.322% - - - 165,483.00 12/30/2026 Serial Coupon 3.000% 1.050% 155,000.00 111.381% - - - 172,640.55 12/30/2027 Serial Coupon 3.000% 1.300% 155,000.00 111.399% - - - 172,668.45 12/30/2028 Serial Coupon 3.000% 1.450% 160,000.00 111.721% - - - 178,753.60 12/30/2029 Serial Coupon 3.000% 1.650% 165,000.00 111.292% - - - 183,631.80 12/30/2030 Serial Coupon 3.000% 1.750% 170,000.00 110.407% c 1.859% 12/30/2029 100.000% 187,691.90 12/30/2031 Serial Coupon 4.000% 1.800% 175,000.00 118.275% c 2.133% 12/30/2029 100.000% 206,981.25 12/30/2032 Serial Coupon 4.000% 1.950% 185,000.00 116.912% c 2.376% 12/30/2029 100.000% 216,287.20 12/30/2033 Serial Coupon 4.000% 2.050% 190,000.00 116.013% c 2.549% 12/30/2029 100.000% 220,424.70 12/30/2034 Serial Coupon 4.000% 2.100% 200,000.00 115.567% c 2.664% 12/30/2029 100.000% 231,134.00 12/30/2035 Serial Coupon 4.000% 2.150% 205,000.00 115.123% c 2.764% 12/30/2029 100.000% 236,002.15 12/30/2036 Serial Coupon 4.000% 2.200% 215,000.00 114.680% c 2.853% 12/30/2029 100.000% 246,562.00 12/30/2037 Serial Coupon 4.000% 2.250% 225,000.00 114.240% c 2.932% 12/30/2029 100.000% 257,040.00 12/30/2038 Serial Coupon 4.000% 2.300% 235,000.00 113.801% c 3.003% 12/30/2029 100.000% 267,432.35 12/30/2039 Serial Coupon 4.000% 2.350% 240,000.00 113.365% c 3.068% 12/30/2029 100.000% 272,076.00 12/30/2040 Serial Coupon 4.000% 2.400% 250,000.00 112.930% c 3.127% 12/30/2029 100.000% 282,325.00 Total ---$3,620,000.00 -----$4,075,423.45 Bid Information Par Amount of Bonds $3,620,000.00 Reoffering Premium or (Discount)455,423.45 Gross Production $4,075,423.45 Total Underwriter's Discount (0.800%)$(28,960.00) Bid (111.781%)4,046,463.45 Total Purchase Price $4,046,463.45 Bond Year Dollars $42,310.78 Average Life 11.688 Years Average Coupon 3.7947725% Net Interest Cost (NIC)2.7868415% True Interest Cost (TIC)2.5652950% 2020 City Hall issue $4M | SINGLE PURPOSE | 9/29/2020 | 4:30 PM Speer Financial, Inc. Page 4 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2020 Dated: December 16, 2020 $5M Project / City Hall Land Purchase / 20 Year Term / Level Debt Service Table of Contents Report Sources & Uses 1 Debt Service Schedule 2 Net Debt Service Schedule 3 Pricing Summary 4 2020 City Hall issue $5M | SINGLE PURPOSE | 9/29/2020 | 4:32 PM Speer Financial, Inc. Preliminary, As of September 29, 2020 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2020 Dated: December 16, 2020 $5M Project / City Hall Land Purchase / 20 Year Term / Level Debt Service Sources & Uses Dated 12/16/2020 | Delivered 12/16/2020 Sources Of Funds Par Amount of Bonds $4,520,000.00 Reoffering Premium 568,810.90 Total Sources $5,088,810.90 Uses Of Funds Total Underwriter's Discount (0.800%)36,160.00 Costs of Issuance 50,000.00 Deposit to Project Construction Fund 5,000,000.00 Rounding Amount 2,650.90 Total Uses $5,088,810.90 2020 City Hall issue $5M | SINGLE PURPOSE | 9/29/2020 | 4:32 PM Speer Financial, Inc. Page 1 Preliminary, As of September 29, 2020 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2020 Dated: December 16, 2020 $5M Project / City Hall Land Purchase / 20 Year Term / Level Debt Service Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 12/16/2020 - - - - - 06/30/2021 - - 87,353.89 87,353.89 - 12/30/2021 155,000.00 3.000% 81,050.00 236,050.00 323,403.89 06/30/2022 - - 78,725.00 78,725.00 - 12/30/2022 170,000.00 3.000% 78,725.00 248,725.00 327,450.00 06/30/2023 - - 76,175.00 76,175.00 - 12/30/2023 175,000.00 3.000% 76,175.00 251,175.00 327,350.00 06/30/2024 - - 73,550.00 73,550.00 - 12/30/2024 180,000.00 3.000% 73,550.00 253,550.00 327,100.00 06/30/2025 - - 70,850.00 70,850.00 - 12/30/2025 185,000.00 3.000% 70,850.00 255,850.00 326,700.00 06/30/2026 - - 68,075.00 68,075.00 - 12/30/2026 190,000.00 3.000% 68,075.00 258,075.00 326,150.00 06/30/2027 - - 65,225.00 65,225.00 - 12/30/2027 195,000.00 3.000% 65,225.00 260,225.00 325,450.00 06/30/2028 - - 62,300.00 62,300.00 - 12/30/2028 200,000.00 3.000% 62,300.00 262,300.00 324,600.00 06/30/2029 - - 59,300.00 59,300.00 - 12/30/2029 205,000.00 3.000% 59,300.00 264,300.00 323,600.00 06/30/2030 - - 56,225.00 56,225.00 - 12/30/2030 215,000.00 3.000% 56,225.00 271,225.00 327,450.00 06/30/2031 - - 53,000.00 53,000.00 - 12/30/2031 220,000.00 4.000% 53,000.00 273,000.00 326,000.00 06/30/2032 - - 48,600.00 48,600.00 - 12/30/2032 230,000.00 4.000% 48,600.00 278,600.00 327,200.00 06/30/2033 - - 44,000.00 44,000.00 - 12/30/2033 240,000.00 4.000% 44,000.00 284,000.00 328,000.00 06/30/2034 - - 39,200.00 39,200.00 - 12/30/2034 250,000.00 4.000% 39,200.00 289,200.00 328,400.00 06/30/2035 - - 34,200.00 34,200.00 - 12/30/2035 255,000.00 4.000% 34,200.00 289,200.00 323,400.00 06/30/2036 - - 29,100.00 29,100.00 - 12/30/2036 270,000.00 4.000% 29,100.00 299,100.00 328,200.00 06/30/2037 - - 23,700.00 23,700.00 - 12/30/2037 280,000.00 4.000% 23,700.00 303,700.00 327,400.00 06/30/2038 - - 18,100.00 18,100.00 - 12/30/2038 290,000.00 4.000% 18,100.00 308,100.00 326,200.00 06/30/2039 - - 12,300.00 12,300.00 - 12/30/2039 300,000.00 4.000% 12,300.00 312,300.00 324,600.00 06/30/2040 - - 6,300.00 6,300.00 - 12/30/2040 315,000.00 4.000% 6,300.00 321,300.00 327,600.00 Total $4,520,000.00 -$2,006,253.89 $6,526,253.89 - Yield Statistics Bond Year Dollars $52,865.78 Average Life 11.696 Years Average Coupon 3.7949955% Net Interest Cost (NIC)2.7874422% True Interest Cost (TIC)2.5659040% Bond Yield for Arbitrage Purposes 1.9010085% All Inclusive Cost (AIC)2.6709211% IRS Form 8038 Net Interest Cost 2.3896182% Weighted Average Maturity 11.821 Years 2020 City Hall issue $5M | SINGLE PURPOSE | 9/29/2020 | 4:32 PM Speer Financial, Inc. Page 2 Preliminary, As of September 29, 2020 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2020 Dated: December 16, 2020 $5M Project / City Hall Land Purchase / 20 Year Term / Level Debt Service Net Debt Service Schedule Date Principal Coupon Interest Total P+I Net New D/S 12/30/2020 - - - - - 12/30/2021 155,000.00 3.000% 168,403.89 323,403.89 323,403.89 12/30/2022 170,000.00 3.000% 157,450.00 327,450.00 327,450.00 12/30/2023 175,000.00 3.000% 152,350.00 327,350.00 327,350.00 12/30/2024 180,000.00 3.000% 147,100.00 327,100.00 327,100.00 12/30/2025 185,000.00 3.000% 141,700.00 326,700.00 326,700.00 12/30/2026 190,000.00 3.000% 136,150.00 326,150.00 326,150.00 12/30/2027 195,000.00 3.000% 130,450.00 325,450.00 325,450.00 12/30/2028 200,000.00 3.000% 124,600.00 324,600.00 324,600.00 12/30/2029 205,000.00 3.000% 118,600.00 323,600.00 323,600.00 12/30/2030 215,000.00 3.000% 112,450.00 327,450.00 327,450.00 12/30/2031 220,000.00 4.000% 106,000.00 326,000.00 326,000.00 12/30/2032 230,000.00 4.000% 97,200.00 327,200.00 327,200.00 12/30/2033 240,000.00 4.000% 88,000.00 328,000.00 328,000.00 12/30/2034 250,000.00 4.000% 78,400.00 328,400.00 328,400.00 12/30/2035 255,000.00 4.000% 68,400.00 323,400.00 323,400.00 12/30/2036 270,000.00 4.000% 58,200.00 328,200.00 328,200.00 12/30/2037 280,000.00 4.000% 47,400.00 327,400.00 327,400.00 12/30/2038 290,000.00 4.000% 36,200.00 326,200.00 326,200.00 12/30/2039 300,000.00 4.000% 24,600.00 324,600.00 324,600.00 12/30/2040 315,000.00 4.000% 12,600.00 327,600.00 327,600.00 Total $4,520,000.00 -$2,006,253.89 $6,526,253.89 $6,526,253.89 2020 City Hall issue $5M | SINGLE PURPOSE | 9/29/2020 | 4:32 PM Speer Financial, Inc. Page 3 Preliminary, As of September 29, 2020 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2020 Dated: December 16, 2020 $5M Project / City Hall Land Purchase / 20 Year Term / Level Debt Service Pricing Summary Maturity Type of Bond Coupon Yield Maturity Value Price YTM Call Date Call Price Dollar Price 12/30/2021 Serial Coupon 3.000% 0.500% 155,000.00 102.587% - - - 159,009.85 12/30/2022 Serial Coupon 3.000% 0.550% 170,000.00 104.960% - - - 178,432.00 12/30/2023 Serial Coupon 3.000% 0.600% 175,000.00 107.216% - - - 187,628.00 12/30/2024 Serial Coupon 3.000% 0.700% 180,000.00 109.143% - - - 196,457.40 12/30/2025 Serial Coupon 3.000% 0.900% 185,000.00 110.322% - - - 204,095.70 12/30/2026 Serial Coupon 3.000% 1.050% 190,000.00 111.381% - - - 211,623.90 12/30/2027 Serial Coupon 3.000% 1.300% 195,000.00 111.399% - - - 217,228.05 12/30/2028 Serial Coupon 3.000% 1.450% 200,000.00 111.721% - - - 223,442.00 12/30/2029 Serial Coupon 3.000% 1.650% 205,000.00 111.292% - - - 228,148.60 12/30/2030 Serial Coupon 3.000% 1.750% 215,000.00 110.407% c 1.859% 12/30/2029 100.000% 237,375.05 12/30/2031 Serial Coupon 4.000% 1.800% 220,000.00 118.275% c 2.133% 12/30/2029 100.000% 260,205.00 12/30/2032 Serial Coupon 4.000% 1.950% 230,000.00 116.912% c 2.376% 12/30/2029 100.000% 268,897.60 12/30/2033 Serial Coupon 4.000% 2.050% 240,000.00 116.013% c 2.549% 12/30/2029 100.000% 278,431.20 12/30/2034 Serial Coupon 4.000% 2.100% 250,000.00 115.567% c 2.664% 12/30/2029 100.000% 288,917.50 12/30/2035 Serial Coupon 4.000% 2.150% 255,000.00 115.123% c 2.764% 12/30/2029 100.000% 293,563.65 12/30/2036 Serial Coupon 4.000% 2.200% 270,000.00 114.680% c 2.853% 12/30/2029 100.000% 309,636.00 12/30/2037 Serial Coupon 4.000% 2.250% 280,000.00 114.240% c 2.932% 12/30/2029 100.000% 319,872.00 12/30/2038 Serial Coupon 4.000% 2.300% 290,000.00 113.801% c 3.003% 12/30/2029 100.000% 330,022.90 12/30/2039 Serial Coupon 4.000% 2.350% 300,000.00 113.365% c 3.068% 12/30/2029 100.000% 340,095.00 12/30/2040 Serial Coupon 4.000% 2.400% 315,000.00 112.930% c 3.127% 12/30/2029 100.000% 355,729.50 Total ---$4,520,000.00 -----$5,088,810.90 Bid Information Par Amount of Bonds $4,520,000.00 Reoffering Premium or (Discount)568,810.90 Gross Production $5,088,810.90 Total Underwriter's Discount (0.800%)$(36,160.00) Bid (111.784%)5,052,650.90 Total Purchase Price $5,052,650.90 Bond Year Dollars $52,865.78 Average Life 11.696 Years Average Coupon 3.7949955% Net Interest Cost (NIC)2.7874422% True Interest Cost (TIC)2.5659040% 2020 City Hall issue $5M | SINGLE PURPOSE | 9/29/2020 | 4:32 PM Speer Financial, Inc. Page 4 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2020 Dated: January 29, 2021 $6M Project / City Hall Land Purchase / 20 Year Term / Level Debt Service Table of Contents Report Sources & Uses 1 Debt Service Schedule 2 Net Debt Service Schedule 3 Pricing Summary 4 Proof of D/S for Arbitrage Purposes 5 Proof of Bond Yield @ 2.4003419%6 2020 City Hall issue $6M | SINGLE PURPOSE | 11/ 5/2020 | 9:53 AM Speer Financial, Inc. Preliminary as of November 5, 2020 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2020 Dated: January 29, 2021 $6M Project / City Hall Land Purchase / 20 Year Term / Level Debt Service Sources & Uses Dated 01/29/2021 | Delivered 01/29/2021 Sources Of Funds Par Amount of Bonds $5,625,000.00 Reoffering Premium 490,247.55 Total Sources $6,115,247.55 Uses Of Funds Total Underwriter's Discount (0.800%)45,000.00 Costs of Issuance 70,000.00 Deposit to Project Construction Fund 6,000,000.00 Rounding Amount 247.55 Total Uses $6,115,247.55 2020 City Hall issue $6M | SINGLE PURPOSE | 11/ 5/2020 | 9:53 AM Speer Financial, Inc. Page 1 Preliminary as of November 5, 2020 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2020 Dated: January 29, 2021 $6M Project / City Hall Land Purchase / 20 Year Term / Level Debt Service Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 01/29/2021 - - - - - 06/30/2021 - - 84,539.03 84,539.03 - 12/30/2021 220,000.00 3.000% 100,775.00 320,775.00 405,314.03 06/30/2022 - - 97,475.00 97,475.00 - 12/30/2022 210,000.00 3.000% 97,475.00 307,475.00 404,950.00 06/30/2023 - - 94,325.00 94,325.00 - 12/30/2023 215,000.00 3.000% 94,325.00 309,325.00 403,650.00 06/30/2024 - - 91,100.00 91,100.00 - 12/30/2024 220,000.00 3.000% 91,100.00 311,100.00 402,200.00 06/30/2025 - - 87,800.00 87,800.00 - 12/30/2025 230,000.00 3.000% 87,800.00 317,800.00 405,600.00 06/30/2026 - - 84,350.00 84,350.00 - 12/30/2026 235,000.00 3.000% 84,350.00 319,350.00 403,700.00 06/30/2027 - - 80,825.00 80,825.00 - 12/30/2027 245,000.00 3.000% 80,825.00 325,825.00 406,650.00 06/30/2028 - - 77,150.00 77,150.00 - 12/30/2028 250,000.00 3.000% 77,150.00 327,150.00 404,300.00 06/30/2029 - - 73,400.00 73,400.00 - 12/30/2029 255,000.00 3.000% 73,400.00 328,400.00 401,800.00 06/30/2030 - - 69,575.00 69,575.00 - 12/30/2030 265,000.00 3.000% 69,575.00 334,575.00 404,150.00 06/30/2031 - - 65,600.00 65,600.00 - 12/30/2031 275,000.00 4.000% 65,600.00 340,600.00 406,200.00 06/30/2032 - - 60,100.00 60,100.00 - 12/30/2032 285,000.00 4.000% 60,100.00 345,100.00 405,200.00 06/30/2033 - - 54,400.00 54,400.00 - 12/30/2033 295,000.00 4.000% 54,400.00 349,400.00 403,800.00 06/30/2034 - - 48,500.00 48,500.00 - 12/30/2034 305,000.00 4.000% 48,500.00 353,500.00 402,000.00 06/30/2035 - - 42,400.00 42,400.00 - 12/30/2035 320,000.00 4.000% 42,400.00 362,400.00 404,800.00 06/30/2036 - - 36,000.00 36,000.00 - 12/30/2036 330,000.00 4.000% 36,000.00 366,000.00 402,000.00 06/30/2037 - - 29,400.00 29,400.00 - 12/30/2037 345,000.00 4.000% 29,400.00 374,400.00 403,800.00 06/30/2038 - - 22,500.00 22,500.00 - 12/30/2038 360,000.00 4.000% 22,500.00 382,500.00 405,000.00 06/30/2039 - - 15,300.00 15,300.00 - 12/30/2039 375,000.00 4.000% 15,300.00 390,300.00 405,600.00 06/30/2040 - - 7,800.00 7,800.00 - 12/30/2040 390,000.00 4.000% 7,800.00 397,800.00 405,600.00 Total $5,625,000.00 -$2,461,314.03 $8,086,314.03 - Yield Statistics Bond Year Dollars $64,831.88 Average Life 11.526 Years Average Coupon 3.7964567% Net Interest Cost (NIC)3.1096841% True Interest Cost (TIC)2.9310191% Bond Yield for Arbitrage Purposes 2.4003419% All Inclusive Cost (AIC)3.0569341% IRS Form 8038 Net Interest Cost 2.7756726% Weighted Average Maturity 11.612 Years 2020 City Hall issue $6M | SINGLE PURPOSE | 11/ 5/2020 | 9:53 AM Speer Financial, Inc. Page 2 Preliminary as of November 5, 2020 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2020 Dated: January 29, 2021 $6M Project / City Hall Land Purchase / 20 Year Term / Level Debt Service Net Debt Service Schedule Date Principal Coupon Interest Total P+I Net New D/S 12/30/2021 220,000.00 3.000% 185,314.03 405,314.03 405,314.03 12/30/2022 210,000.00 3.000% 194,950.00 404,950.00 404,950.00 12/30/2023 215,000.00 3.000% 188,650.00 403,650.00 403,650.00 12/30/2024 220,000.00 3.000% 182,200.00 402,200.00 402,200.00 12/30/2025 230,000.00 3.000% 175,600.00 405,600.00 405,600.00 12/30/2026 235,000.00 3.000% 168,700.00 403,700.00 403,700.00 12/30/2027 245,000.00 3.000% 161,650.00 406,650.00 406,650.00 12/30/2028 250,000.00 3.000% 154,300.00 404,300.00 404,300.00 12/30/2029 255,000.00 3.000% 146,800.00 401,800.00 401,800.00 12/30/2030 265,000.00 3.000% 139,150.00 404,150.00 404,150.00 12/30/2031 275,000.00 4.000% 131,200.00 406,200.00 406,200.00 12/30/2032 285,000.00 4.000% 120,200.00 405,200.00 405,200.00 12/30/2033 295,000.00 4.000% 108,800.00 403,800.00 403,800.00 12/30/2034 305,000.00 4.000% 97,000.00 402,000.00 402,000.00 12/30/2035 320,000.00 4.000% 84,800.00 404,800.00 404,800.00 12/30/2036 330,000.00 4.000% 72,000.00 402,000.00 402,000.00 12/30/2037 345,000.00 4.000% 58,800.00 403,800.00 403,800.00 12/30/2038 360,000.00 4.000% 45,000.00 405,000.00 405,000.00 12/30/2039 375,000.00 4.000% 30,600.00 405,600.00 405,600.00 12/30/2040 390,000.00 4.000% 15,600.00 405,600.00 405,600.00 Total $5,625,000.00 -$2,461,314.03 $8,086,314.03 $8,086,314.03 2020 City Hall issue $6M | SINGLE PURPOSE | 11/ 5/2020 | 9:53 AM Speer Financial, Inc. Page 3 Preliminary as of November 5, 2020 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2020 Dated: January 29, 2021 $6M Project / City Hall Land Purchase / 20 Year Term / Level Debt Service Pricing Summary Maturity Type of Bond Coupon Yield Maturity Value Price YTM Call Date Call Price Dollar Price 12/30/2021 Serial Coupon 3.000% 1.000% 220,000.00 101.825% - - - 224,015.00 12/30/2022 Serial Coupon 3.000% 1.050% 210,000.00 103.695% - - - 217,759.50 12/30/2023 Serial Coupon 3.000% 1.100% 215,000.00 105.443% - - - 226,702.45 12/30/2024 Serial Coupon 3.000% 1.200% 220,000.00 106.870% - - - 235,114.00 12/30/2025 Serial Coupon 3.000% 1.400% 230,000.00 107.579% - - - 247,431.70 12/30/2026 Serial Coupon 3.000% 1.550% 235,000.00 108.170% - - - 254,199.50 12/30/2027 Serial Coupon 3.000% 1.800% 245,000.00 107.773% - - - 264,043.85 12/30/2028 Serial Coupon 3.000% 1.950% 250,000.00 107.669% - - - 269,172.50 12/30/2029 Serial Coupon 3.000% 2.150% 255,000.00 106.864% - - - 272,503.20 12/30/2030 Serial Coupon 3.000% 2.250% 265,000.00 106.029% c 2.316% 12/30/2029 100.000% 280,976.85 12/30/2031 Serial Coupon 4.000% 2.300% 275,000.00 113.636% c 2.560% 12/30/2029 100.000% 312,499.00 12/30/2032 Serial Coupon 4.000% 2.450% 285,000.00 112.349% c 2.776% 12/30/2029 100.000% 320,194.65 12/30/2033 Serial Coupon 4.000% 2.550% 295,000.00 111.500% c 2.925% 12/30/2029 100.000% 328,925.00 12/30/2034 Serial Coupon 4.000% 2.600% 305,000.00 111.079% c 3.019% 12/30/2029 100.000% 338,790.95 12/30/2035 Serial Coupon 4.000% 2.650% 320,000.00 110.659% c 3.102% 12/30/2029 100.000% 354,108.80 12/30/2036 Serial Coupon 4.000% 2.700% 330,000.00 110.241% c 3.175% 12/30/2029 100.000% 363,795.30 12/30/2037 Serial Coupon 4.000% 2.750% 345,000.00 109.825% c 3.241% 12/30/2029 100.000% 378,896.25 12/30/2038 Serial Coupon 4.000% 2.800% 360,000.00 109.411% c 3.300% 12/30/2029 100.000% 393,879.60 12/30/2039 Serial Coupon 4.000% 2.850% 375,000.00 108.999% c 3.354% 12/30/2029 100.000% 408,746.25 12/30/2040 Serial Coupon 4.000% 2.900% 390,000.00 108.588% c 3.403% 12/30/2029 100.000% 423,493.20 Total ---$5,625,000.00 -----$6,115,247.55 Bid Information Par Amount of Bonds $5,625,000.00 Reoffering Premium or (Discount)490,247.55 Gross Production $6,115,247.55 Total Underwriter's Discount (0.800%)$(45,000.00) Bid (107.916%)6,070,247.55 Total Purchase Price $6,070,247.55 Bond Year Dollars $64,831.88 Average Life 11.526 Years Average Coupon 3.7964567% Net Interest Cost (NIC)3.1096841% True Interest Cost (TIC)2.9310191% 2020 City Hall issue $6M | SINGLE PURPOSE | 11/ 5/2020 | 9:53 AM Speer Financial, Inc. Page 4 Preliminary as of November 5, 2020 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2020 Dated: January 29, 2021 $6M Project / City Hall Land Purchase / 20 Year Term / Level Debt Service Proof of D/S for Arbitrage Purposes Date Principal Interest Total 01/29/2021 - - - 06/30/2021 - 84,539.03 84,539.03 12/30/2021 220,000.00 100,775.00 320,775.00 06/30/2022 - 97,475.00 97,475.00 12/30/2022 210,000.00 97,475.00 307,475.00 06/30/2023 - 94,325.00 94,325.00 12/30/2023 215,000.00 94,325.00 309,325.00 06/30/2024 - 91,100.00 91,100.00 12/30/2024 220,000.00 91,100.00 311,100.00 06/30/2025 - 87,800.00 87,800.00 12/30/2025 230,000.00 87,800.00 317,800.00 06/30/2026 - 84,350.00 84,350.00 12/30/2026 235,000.00 84,350.00 319,350.00 06/30/2027 - 80,825.00 80,825.00 12/30/2027 245,000.00 80,825.00 325,825.00 06/30/2028 - 77,150.00 77,150.00 12/30/2028 250,000.00 77,150.00 327,150.00 06/30/2029 - 73,400.00 73,400.00 12/30/2029 3,800,000.00 73,400.00 3,873,400.00 Total $5,625,000.00 $1,558,164.03 $7,183,164.03 2020 City Hall issue $6M | SINGLE PURPOSE | 11/ 5/2020 | 9:53 AM Speer Financial, Inc. Page 5 Preliminary as of November 5, 2020 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2020 Dated: January 29, 2021 $6M Project / City Hall Land Purchase / 20 Year Term / Level Debt Service Proof of Bond Yield @ 2.4003419% Date Cashflow PV Factor Present Value Cumulative PV 01/29/2021 - 1.0000000x - - 06/30/2021 84,539.03 0.9900418x 83,697.17 83,697.17 12/30/2021 320,775.00 0.9783005x 313,814.33 397,511.50 06/30/2022 97,475.00 0.9666984x 94,228.93 491,740.43 12/30/2022 307,475.00 0.9552340x 293,710.57 785,451.01 06/30/2023 94,325.00 0.9439055x 89,033.89 874,484.90 12/30/2023 309,325.00 0.9327114x 288,510.95 1,162,995.85 06/30/2024 91,100.00 0.9216500x 83,962.32 1,246,958.16 12/30/2024 311,100.00 0.9107198x 283,324.94 1,530,283.10 06/30/2025 87,800.00 0.8999192x 79,012.91 1,609,296.01 12/30/2025 317,800.00 0.8892468x 282,602.62 1,891,898.63 06/30/2026 84,350.00 0.8787009x 74,118.42 1,966,017.05 12/30/2026 319,350.00 0.8682800x 277,285.22 2,243,302.27 06/30/2027 80,825.00 0.8579827x 69,346.46 2,312,648.72 12/30/2027 325,825.00 0.8478076x 276,236.91 2,588,885.64 06/30/2028 77,150.00 0.8377531x 64,632.65 2,653,518.29 12/30/2028 327,150.00 0.8278179x 270,820.63 2,924,338.92 06/30/2029 73,400.00 0.8180005x 60,041.24 2,984,380.16 12/30/2029 3,873,400.00 0.8082995x 3,130,867.39 6,115,247.55 Total $7,183,164.03 -$6,115,247.55 - Derivation Of Target Amount Par Amount of Bonds $5,625,000.00 Reoffering Premium or (Discount)490,247.55 Original Issue Proceeds $6,115,247.55 2020 City Hall issue $6M | SINGLE PURPOSE | 11/ 5/2020 | 9:53 AM Speer Financial, Inc. Page 6 Speer Financial, Inc. INDEPENDENT MUNICIPAL ADVISORS ESTABLISHED 1954 SUITE 2630 ● 230 WEST MONROE STREET ● CHICAGO, ILLINOIS 60606 ● (312) 346-3700 ● FAX (312) 346-8833 All City Council Events or Actions are Highlighted in BLUE All Publication Events Highlighted in GRAY UNITED CITY OF YORKVILLE, ILLINOIS General Obligation Bonds (Alternate Revenue Source), Series 2021 Preliminary Timetable (November 2, 2020) Task Party Responsible Date Distribute Draft POS Speer Week of November 23 Adoption of Authorizing City November 24 Ordinance Publish Authorizing City Week of November 24 Ordinance and Notice of BINA Hearing Begin 30-Day Backdoor Referendum Period Comments received on draft All Parties Week of December 7 POS Bond Issue Notification Act City December 8 (BINA) Hearing Rating Call City and Speer Week of December 14 End 30-Day Backdoor Referendum Period Receive Bond Rating City and Speer By December 29 Distribute Bond Bond Counsel Week of December 28 Ordinance Finalize and Print POS Speer December 30 Bond Sale All Parities January 12 Bond Ordinance Adopted City January 12 Bond Closing All Parties January 29 Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Mayor’s Report #7 Tracking Number CC 2020-89 Purchase of Ultraviolet Light System and Parks Dump Truck City Council – November 10, 2020 Supermajority (6 out of 9) Approval Tim Evans Parks and Recreation Name Department Subject Approval to purchase a 2019 F-450 Dump Truck and plow for the Parks & Recreation Department. Background During the winter months, the Parks & Recreation Department assists the Public Works Department with the City's snow removal operations, including maintaining nearly nine City parking lots, two of which have sledding hills. Throughout the rest of the year, Parks staff maintain nearly 250 acres of green space and 27 playgrounds. To sustain the level of maintenance that Yorkville residents have come to expect, Parks staff uses thirteen trucks, nine (9) of which have already passed their expected, useful life span. Over the last few years, Parks staff has done everything possible to keep the truck fleet operating safely. Unfortunately, the 2001 pickup truck has reached the end of its useful life span. This specific truck is especially critical to City operations as it allows staff to remove snow at the City's large park parking lot sites during the winter months and is used for pulling trailers, hauling material, etc. throughout the rest of the year to maintain the parks operations. Staff has established an equipment replacement schedule, attached, that would replace Parks trucks every five years. Since nine of the Parks trucks are ten years or older, staff is recommending the replacement of the 2001 pickup truck with a new 2019 F-450 Dump Truck The purchase price for a new 2019 F-450 dump truck is $55,870. Registration, plates, and other ancillary costs are not included in the purchase price. Attached is a quote from Morrow Brothers Ford. Staff recommends the Morrow Brothers Ford truck purchase because it allows the City to receive the truck in 3-4 weeks instead of the usual 15 – 20 weeks. This would allow the truck to be used in this year's snow removal operations. Plus, the truck's plow is similar to the ones the City uses on other snow plow trucks. Staff had reached out to three dealerships to obtain quotes. Morrow Brothers, National Auto Fleet Group and Riverview Ford. Morrow Brothers who were awarded the state contract in 2020 and the National Auto Fleet Group is awarded the contract through Sourcewell Cooperative Program. Morrow Brothers provided a quote in the amount of $55,870, the National Auto Fleet Memorandum To: Yorkville City Council From: Tim Evans, Director of Parks and Recreation CC: Scott Sleezer, Supt. of Parks Carri Parker, Purchasing Manager Date: November 4, 2020 Subject: Parks Dump Truck Purchase Group quoted $54,075.26 for a 2021 Ford F-350 with a delivery timeframe of 15-20 weeks, and River View Ford did not have that type of vehicle available. Staff compared the vehicle size, cost and availability of the two quotes. They determined that the vehicle from Morrow Brothers would be in the best interest of the City. This vehicle purchase would be paid out of the Parks and Recreation Capital cost center of the Vehicle Equipment (Schedule A-3), as shown in the attached budget amendment – line item 25- 225-60-00-6070. This expenditure would be offset by a vehicle equipment chargeback (25-000- 44-00-4427) revenue of $60,000 from the Parks & Recreation Fund – Parks Department (Schedule A-4 – line item 79-790-54-00-5422). The Parks & Recreation Fund would in turn be reimbursed by a transfer from the General Fund (Schedule A-1), as a disbursement of recently received Local Cures proceeds. Recommendation Staff recommends the City Council authorize a resolution to purchase a 2019 F-450 dump truck from Murrow Brothers and other ancillary costs not to exceed the amount of $60,000. Attachments  Exhibit A – Morrow Brothers Ford Quote  Ordinance  Schedule A-1 – General  Schedule A-2 – City-Wide Capital  Schedule A-3 – Vehicle & Equipment  Schedule A-4 – Parks and Recreation Resolution No. 2020-___ Page 1 Resolution No. 2020-_____ A RESOLUTION OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, AUTHORIZING THE EXPENDITURE FOR ONE 2019 FORD F-450 TRUCK AND PLOW THROUGH MORROW BROTHERS FORD, GREENFIELD, ILLINOIS, IN THE AMOUNT NOT TO EXCEED $60,000. WHEREAS, the United City of Yorkville, Kendall County, Illinois (the “City”) is a duly organized and validly existing municipality of the State of Illinois pursuant to the 1970 Illinois Constitution and the Illinois Municipal Code, as from time to time amended (the “Municipal Code”) (65 ILCS 5/65-1-1-2, et seq.); and, WHEREAS, it is in the best interest of the City to authorize the expenditure for 2019 Ford F-450 Truck and Plow through Morrow Brothers Ford, Greenfield, Illinois, in the amount not to exceed $60,000, substantially in the form attached hereto marked as “Exhibit A”. NOW, THEREFORE, BE IT RESOLVED, by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. That the City is hereby committed to meet all of the requirements as set forth in “Exhibit A”. Section 2. That the Mayor and City Clerk are hereby authorized and directed to execute the contract, Resolution of Authorization and to undertake any and all actions as may be required to implement the terms of the contract. Resolution No. 2020-___ Page 2 Section 3. That this Resolution shall be in full force and effect from and after its passage and approval as provided by law. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this ____ day of __________________, A.D. 2020. ______________________________ CITY CLERK KEN KOCH _________ DAN TRANSIER _________ JACKIE MILSCHEWSKI _________ ARDEN JOE PLOCHER _________ CHRIS FUNKHOUSER _________ JOEL FRIEDERS _________ SEAVER TARULIS _________ JASON PETERSON _________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois this ____ day of __________________, A.D. 2020. ______________________________ MAYOR Attest: ______________________________ CITY CLERK Parks & Recreation Vehicle Replacement Schedule 2020 Unit Number Year Vehicle Type VIN FY Replacement Vehicle Type Cost Used Value 2 2003 F‐350 Dump 1FDWF37S83ED42302 2020 F‐350 Dump $50,000 $2,000‐$3,000 3 2007 F‐350 Pickup 1FTWF31548EA08413 2021 Same/Like $35,000 $2,000‐$3000 5 2003 F‐150 Pickup 2FTRF17273CA61524 2021 Same/Like $28,000 $500‐$1,000 6 2004 F‐150 Pickup 2FTRF17224CA79916 2022 Same/Like $28,000 $500‐$1,000 7 2005 F‐350 Flatbed 1FDWF36Y95EC7003 2022 F‐350 Pickup $35,000 $500‐$1,000 8 2006 F‐350 Dump 1FDWF37Y57EA13941 2023 F‐350 Dump $52,000 $1,000‐$2,000 9 2008 F‐350 Pickup 1FTWF31528EA08412 2023 Same/Like $36,000 $500‐$1,500 10 2008 F‐350 Pickup 1FTWF31568EA08414 2024 Same/Like $36,000 $500‐$1,500 11 2008 F‐350 Pickup 1FTWF31528ed44867 2024 Same/Like $36,000 $500‐$1,500 12 2015 F‐350 Dump 1FDRF3G68FED09773 2025 F‐350 Dump $55,000 $6,000‐$8,000 13 2016 Ford Transit 1FTYE1ZMY6KA79591 2025 Same/Like $30,000 $3,000‐$4,000 15 2019 F‐350 Utility 1FDRF3B65KEG51813 2026 Same/Like $50,000 16 2019 F‐350 Utility 1FDRF3B65KEG518134 2026 Same/Like $50,000 Rec 2006 Dodge Caravan 1D4GP24E66B731334 2022 Same/Like $28,000 $500‐$1,000 Rec 2017 Ford Transit 1FTYE1YM9HKB18372 2028 Same/Like $30,000 $3,000‐$4,000 14 2002 F‐350 WT 1FDWF37S92ED27323 Broken will not replace need to dispose of this truck $0 1 2003 F‐350 Pickup 1FTSF3151ed42301 Already Replaced using for shop snow removal until it breaks. $0 4 2006 F‐350 Utility 1FDWF37Y37EA13940 Already Replaced Using as water truck until it breaks. $0 Mowers & Equipment Year Make Model VIN FY Replacement Vehicle Type Cost Used Value 2020 Toro GM 4000 2030 Same/Like $68,000 $750‐$1,500 2017 Toro GM 4000 2027 Same/Like $65,000 $750‐$1,500 2013 Toro Z589 280000112 2021 Same/Like $12,000 2013 Toro Z Master 313000181 2021 Same/Like $12,000 2015 Kubota ZG1275 10218 2022 Same/Like $13,000 2015 Kubota RCK60P 17211 2022 Same/Like $13,000 2015 Kubota RCK60P 16185 2022 Same/Like $13,000 2015 New Stripe Paint Sprayer 1700 2022 Same/Like $15,000 2015 John Deere Gator 1M04X2SJCFM100516 2022 Same/Like $12,000 1999 John Deere 460 Utility Tractor On PW’s Capital Replacement 2021 Same/Like $55,000 2008 John Deere 3320 Utility Tractor 140285 2024 Same/Like $20,000 1999 Doolittle Trailer 2021 Same/Like $5,000 2005 Doolittle Trailer 2023 Same/Like $5,500 2006 Hyster Fork Truck 2026 Same/Like $20,000 Subject Approval to purchase three (3) Ultraviolet Light Systems to assist in the disinfection of high traffic facilities, including the Rec. Office, Van Emmon Center, and City Hall/Police Department. Background Responding to the COVID-19 pandemic and associated state guidelines, City Hall, Police, and the Parks & Recreation Departments have created detailed safety procedures for each facility. For instance, at the Rec. Office and Van Emmon Center, where the Parker’s Preschool and Ready Set Go Programs are held, additional cleaning, social distancing, temperature checks, etc. are completed each day. With over 50 students attending in-person school at the Recreation Administration Office and the Van Emmon Activity Center, plus an expected increase of in- person programming, it is imperative that staff continues to follow the cleaning procedures set forth by the State Guidelines and provide additional measures, as available, to ensure that students can continue to attend class in a safe and clean environment during the current COVID- 19 pandemic. The Ultraviolet Lights Systems are designed to damage select molecules, rendering them unable to replicate, effectively killing or inactivating microorganisms and viruses, including COVID-19. The lights also provide the following benefits: 1. The machine provides an extra layer of protection for all City staff, residents, and program participants as it successfully kills the viruses within the building within 15 minutes or less. Staff would still need to wipe down and clean surfaces, but the machine is an extremely effective method of sanitizing these heavily used spaces. 2. The Yorkville School District uses the same method for cleaning their facilities. When speaking with the School District about this unit, they have expressed satisfaction with the ease and effectiveness of using the machine. Plus, utilizing this unit in their facilities has proven to be an effective component in continuing in-person classes for the entire district. 3. Staff has done an excellent job keeping the facility and materials sanitized and safe for students participating in the program, but this machine provides an extra layer of protection in keeping both our participants and staff safe and healthy. 4. These machines have built-in safety precautions as they are remotely controlled and automatically shut off if they sense a person within the cleaning radius. 5. The systems are mobile and could be used at other City facilities, such as office spaces, conference rooms, etc. Memorandum To: Yorkville City Council From: Tim Evans, Director of Parks and Recreation CC: Shay Remus, Supt. of Recreation Carri Parker, Purchasing Manager Date: November 4, 2020 Subject: Ultraviolet Light System Purchase The purchase amount for three (3) MRS Ultraviolet Systems is $45,607.47, to be paid out of the property & building maintenance supplies line item (23-216-56-00-5656) in the City-Wide Capital Fund - buildings & grounds cost center; as shown on the attached budget amendment (Schedule A-2) This additional expenditure would be offset by a $46,000 transfer of recently received Local Cures proceeds from the General Fund - Admin Services cost center (01-640-99- 00-9923) (Schedule A-1). Attached is a quote from American Air & Water Inc. Due to the COVID-19 pandemic, this item has recently been available to the public. Staff has not located any other companies that can provide this same equipment. Staff is requesting that the Council approve this purchase with a 2/3 vote to exempt this purchase from the purchasing requirements. Recommendation Staff recommends the City Council authorize a resolution to purchase three (3) of the MRS45- 12-POZ Ultraviolet Systems in the amount not to exceed $45,607.47. Attachments  Exhibit A – American Air & Water Inc. Quote  Ordinance  Schedule A-1 – General  Schedule A-2 – City-Wide Capital  Schedule A-3 – Vehicle & Equipment  Schedule A-4 – Parks and Recreation Quote Date 11/4/2020 Quote # 289600-IP Name / Address City of Yorkville Accounts Payable 800 Game Farm Rd Yorkville, IL 60560 Ship To City of Yorkville Steve Redmon 800 Game Farm Rd Yorkville, IL 60560 American Air & Water Inc. 12 Gibson Drive Hilton Head Island, SC 29926 Payment Terms Net 30 Rep IP FOB Origin Project We appreciate your business. Signature : Phone # 843-306-0070 Fax # 843-785-2064 E-mail laurie@americanairandwater.com Web Site www.americanairandwater.com Total Customer Phone 630-701-4909 Phase 1 of system implementation for budgeting purposes Item Description Qty Price TotalSaU MRS45-12 Mobile Room disinfection unit with 12 UVC 45" lamps 3 14,995.00 44,985.00 Shipping LTL freight 1 622.47 622.47 Lead time: 8 - 10 weeks ARO _____________________________________ QUOTE VALID FOR 30 DAYS $45,607.47 Ordinance No. 2020-____ Page 1 Ordinance No. 2020-____ AN ORDINANCE AUTHORIZING THE FOURTH AMENDMENT TO THE ANNUAL BUDGET OF THE UNITED CITY OF YORKVILLE, FOR THE FISCAL YEAR COMMENCING ON MAY 1, 2020 AND ENDING ON APRIL 30, 2021 WHEREAS, the United City of Yorkville (the “City”) is a duly organized and validly existing non-home rule municipality created in accordance with the Constitution of the State of Illinois of 1970 and the laws of the State; and, WHEREAS, pursuant to 65 ILCS 5/8-2-9.4, the City adopted Ordinance No. 2020-26 on April 14, 2020 adopting an annual budget for the fiscal year commencing on May 1, 2020 and ending on April 30, 2021; and, WHEREAS, pursuant to 65 ILCS 5/8-2-9.6, by a vote of two-thirds of the members of the corporate authorities then holding office, the annual budget of the United City of Yorkville may be revised by deleting, adding to, changing or creating sub-classes within object classes and object classes themselves. No revision of the budget shall be made increasing the budget in the event funds are not available to effectuate the purpose of the revision; and, WHEREAS, funds are available to effectuate the purpose of this revision. NOW THEREFORE, BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1: That the amounts shown in Schedule A, attached hereto and made a part hereof by reference, increasing and/or decreasing certain object classes and decreasing certain fund balances in the City-Wide Capital, General, Vehicle & Equipment and Park & Recreation funds with respect to the United City of Yorkville’s 2020-2021 Budget are hereby approved. Section 2: This ordinance shall be in full force and effect from and after its passage and approval according to law. Ordinance No. 2020-____ Page 2 Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this ______ day of ___________________, 2020. ______________________________ CITY CLERK KEN KOCH ________ DAN TRANSIER ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ JASON PETERSON ________ Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this ______ day of ___________________, 2020. ______________________________ MAYOR FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Actual Actual Actual Budget Budget Revenue Taxes 10,962,693 11,232,397 11,378,438 11,640,828 11,640,828 Intergovernmental 2,296,435 2,725,393 2,742,091 2,770,234 2,770,234 Licenses & Permits 364,499 552,416 490,959 474,500 474,500 Fines & Forfeits 123,617 100,726 73,872 113,000 113,000 Charges for Service 1,508,994 1,598,662 1,670,693 1,702,046 1,702,046 Investment Earnings 49,018 90,321 147,836 89,878 89,878 Reimbursements 85,579 66,824 76,923 88,000 88,000 Miscellaneous 19,243 25,667 24,895 20,000 20,000 Other Financing Sources 92,125 29,917 32,092 35,000 35,000 Total Revenue 15,502,203 16,422,323 16,637,799 16,933,486 16,933,486 Expenditures Salaries 4,522,164 4,726,744 5,209,011 5,457,149 5,457,149 Benefits 2,905,833 2,901,328 3,086,254 3,385,413 3,385,413 Contractual Services 4,780,199 5,038,155 4,800,124 5,604,652 5,604,652 Supplies 231,954 332,370 343,632 285,581 285,581 Contingency - - - 80,000 80,000 Other Financing Uses 2,779,764 3,040,283 2,566,540 2,085,837 2,191,837 Total Expenditures 15,219,914 16,038,880 16,005,561 16,898,632 17,004,632 Surplus (Deficit)282,289 383,443 632,238 34,854 (71,146) Ending Fund Balance 6,496,373 6,879,823 7,512,060 7,322,013 7,440,914 42.7%42.9%46.9%43.3%43.8% GENERAL FUND (01) The General Fund is the City’s primary operating fund. It accounts for major tax revenue used to support administrative and public safety functions. $5,500 $6,000 $6,500 $7,000 $7,500 $8,000 ThousandsFund Balance 1 FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Actual Actual Actual Budget Budget Expenditures Salaries 17,640 - 5,615 500 500 Benefits 334,909 335,729 359,027 398,253 398,253 Contractual Services 2,925,753 2,953,274 2,791,311 3,245,272 3,245,272 Supplies 14,929 2,809 5,226 15,000 15,000 Contingency - - - 80,000 80,000 Other Financing Uses 2,779,764 3,040,283 2,566,540 2,085,837 2,191,837 Total Administrative Services Department 6,072,995 6,332,095 5,727,719 5,824,862 5,930,862 ADMINISTRATIVE SERVICES DEPARTMENT The Administrative Services Department accounts for General Fund expenditures that are shared by all departments and cannot be easily classified in one department. $5,400 $5,600 $5,800 $6,000 $6,200 $6,400 Thousands2 640 FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Adopted Account Actual Actual Actual Budget Budget 01-640-50-00-5016 SALARIES - SPECIAL CENSUS 16,740 - - - - 01-640-50-00-5092 POLICE SPECIAL DETAIL WAGES 900 - 5,615 500 500 01-640-52-00-5214 FICA CONTRIBUTION-SPECIAL CENSUS 1,281 - - - - 01-640-52-00-5230 UNEMPLOYMENT INSURANCE 6,402 16,317 13,978 15,000 15,000 01-640-52-00-5231 LIABILITY INSURANCE 294,582 298,408 311,973 343,684 343,684 01-640-52-00-5240 RETIREES - GROUP HEALTH INSURANCE 31,857 20,877 31,818 39,066 39,066 01-640-52-00-5241 RETIREES - DENTAL INSURANCE 554 86 1,091 423 423 01-640-52-00-5242 RETIREES - VISION INSURANCE 233 41 167 80 80 01-640-54-00-5418 PURCHASING SERVICES 54,535 42,953 53,064 59,664 59,664 01-640-54-00-5423 IDOR ADMINISTRATION FEE 51,945 45,372 45,538 47,047 47,047 01-640-54-00-5427 GC HOUSING RENTAL ASSISTANCE 1,034 6,555 8,148 9,843 9,843 01-640-54-00-5428 UTILITY TAX REBATE 14,375 3,305 6,933 14,375 14,375 01-640-54-00-5432 FACILITY MANAGEMENT SERVICES 1,072 53,471 57,547 64,443 64,443 01-640-54-00-5439 AMUSEMENT TAX REBATE 47,723 44,548 36,334 46,000 46,000 01-640-54-00-5449 KENCOM 119,698 106,287 105,851 154,350 154,350 01-640-54-00-5450 INFORMATION TECHNOLOGY SERVICES 203,809 203,631 223,210 392,681 392,681 01-640-54-00-5456 CORPORATE COUNSEL 99,701 134,248 82,228 110,000 110,000 01-640-54-00-5461 LITIGATION COUNSEL 188,411 78,469 78,731 110,000 110,000 01-640-54-00-5462 PROFESSIONAL SERVICES - 21,042 47,072 8,250 8,250 01-640-54-00-5463 SPECIAL COUNSEL 9,511 55,901 43,207 25,000 25,000 01-640-54-00-5465 ENGINEERING SERVICES 379,663 385,933 248,597 390,000 390,000 01-640-54-00-5473 KENDALL AREA TRANSIT 23,550 23,550 23,550 25,000 25,000 01-640-54-00-5475 CABLE CONSORTIUM FEE 96,010 101,403 76,777 105,000 105,000 01-640-54-00-5478 SPECIAL CENSUS 3,349 - - - - 01-640-54-00-5481 HOTEL TAX REBATE 71,642 69,807 72,272 72,000 72,000 01-640-54-00-5486 ECONOMIC DEVELOPMENT 145,989 161,950 166,428 160,000 160,000 01-640-54-00-5491 CITY PROPERTY TAX REBATE 1,233 1,233 1,258 1,300 1,300 01-640-54-00-5492 SALES TAX REBATE 879,122 862,920 882,297 906,762 906,762 01-640-54-00-5493 BUSINESS DISTRICT REBATE 401,611 402,177 385,475 397,057 397,057 01-640-54-00-5494 ADMISSIONS TAX REBATE 130,766 148,133 146,143 145,000 145,000 01-640-54-00-5499 BAD DEBT 1,004 386 651 1,500 1,500 $500 $398,253 $3,245,272$3,245,272$2,791,311 $500 $398,253 $5,615 $359,027 Benefits $0 Salaries Total:Salaries $17,640 Contractual Services Total:Contractual Services $2,925,753 $2,953,274 United City of Yorkville General Fund Total:Benefits $334,909 $335,729 ADMINISTRATIVE SERVICES DEPARTMENT Description 3 640 FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Adopted Account Actual Actual Actual Budget Budget United City of Yorkville General Fund ADMINISTRATIVE SERVICES DEPARTMENT Description 01-640-56-00-5625 REIMBURSABLE REPAIRS 14,929 2,809 5,226 15,000 15,000 01-640-70-00-7799 CONTINGENCY - - - 80,000 80,000 01-640-99-00-9915 TRANSFER TO MOTOR FUEL TAX 268 - - - - 01-640-99-00-9923 TRANSFER TO CITY-WIDE CAPITAL - 569,725 240,663 260,000 306,000 01-640-99-00-9942 TRANSFER TO DEBT SERVICE 309,972 315,781 315,471 315,225 315,225 01-640-99-00-9952 TRANSFER TO SEWER 1,137,166 856,583 575,030 174,744 174,744 01-640-99-00-9979 TRANSFER TO PARK & RECREATION 1,308,583 1,274,699 1,410,988 1,309,284 1,369,284 01-640-99-00-9982 TRANSFER TO LIBRARY OPERATIONS 23,775 23,495 24,388 26,584 26,584 $2,191,837 $5,930,862 $15,000 $80,000 $2,566,540 Total: ADMINISTRATIVE SERVICES $15,000 $2,085,837 $5,824,862 $5,226 $6,072,995 $6,332,095 $14,929 $5,727,719 Other Financing Uses $2,779,764 $3,040,283 Supplies Total:Other Financing Uses $2,809Total:Supplies $0 $80,000 Contingency Total:Contingency $0 $0 4 FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Actual Actual Actual Budget Budget Revenue Intergovernmental 206,028 32,878 38,000 - - Licenses & Permits 448,616 300,743 154,916 141,000 141,000 Charges for Service 731,535 752,262 775,218 780,000 780,000 Investment Earnings 21,033 34,012 61,060 1,098 1,098 Reimbursements 373,768 1,169,174 49,999 151,572 151,572 Miscellaneous - - - 2,000 2,000 Other Financing Sources 1,018,308 569,725 240,663 260,000 306,000 Total Revenue 2,799,288 2,858,794 1,319,856 1,335,670 1,381,670 Expenditures Contractual Services 340,339 155,621 227,636 362,964 362,964 Supplies 17,997 36,642 10,914 25,000 71,000 Capital Outlay 2,846,631 1,923,491 663,393 2,679,950 2,679,950 Debt Service 403,588 407,563 322,188 321,338 321,338 Other Financing Uses 157,366 94,947 136,998 138,895 138,895 Total Expenditures 3,765,921 2,618,264 1,361,129 3,528,147 3,574,147 Surplus (Deficit)(966,633)240,530 (41,273)(2,192,477)(2,192,477) Ending Fund Balance 388,897 629,429 588,155 78,960 (1,604,322) 10.3%24.0%43.2%2.2%-44.9% CITY-WIDE CAPITAL FUND (23) The City-Wide Capital Fund is used to maintain existing and construct new public infrastructure, and to fund other improvements that benefit the public. ($2,000) ($1,000) $0 $1,000 ThousandsFund Balance 1 23 CITY-WIDE CAPITAL FUND REVENUE FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Account Actual Actual Actual Budget Budget Intergovernmental 23-000-41-00-4161 FEDERAL GRANTS - ITEP DOWNTOWN 540 - - - - 23-000-41-00-4169 FEDERAL GRANTS - MILL STREET LAFO (1,306) - - - - 23-000-41-00-4178 FEDERAL GRANTS - ITEP KENNEDY RD TRAIL 223,344 - - - - 23-000-41-00-4188 STATE GRANTS - EDP WRIGLEY (RTE 47)(16,550) 32,878 - - - 23-000-41-00-4189 STATE GRANTS - MATERIALS STORAGE BLDG - - 38,000 - - 23-000-42-00-4210 BUILDING PERMITS 139,758 1,499 2,530 - - 23-000-42-00-4214 DEVELOPMENT FEES - CW CAPITAL 6,929 5,512 6,294 6,000 6,000 23-000-42-00-4216 BUILD PROGRAM PERMITS 95,804 1,815 - - - 23-000-42-00-4218 DEVELOPMENT FEES - MUNI BLDG 92,125 29,917 32,092 35,000 35,000 23-000-42-00-4222 ROAD CONTRIBUTION FEE 114,000 262,000 114,000 100,000 100,000 23-000-44-00-4440 731,535 752,262 775,218 780,000 780,000 23-000-45-00-4500 10,271 34,012 10,709 1,098 1,098 23-000-45-00-4550 GAIN ON INVESTMENT 10,762 - 50,351 - - 23-000-46-00-4607 REIMB - BLACKBERRY WOODS 7,797 4,125 7,050 10,973 10,973 23-000-46-00-4608 REIMB - KENNEDY RD IMPROVEMENTS 160,000 - - - - 23-000-46-00-4612 REIMB - MILL ROAD IMPROVEMENTS - 195,781 19,219 - - 23-000-46-00-4621 REIMB - FOUNTAIN VILLAGE 19,346 99,284 9,440 38,599 38,599 23-000-46-00-4622 REIMB - WHISPERING MEADOWS 2,762 797,238 - - - 23-000-46-00-4636 REIMB - RAINTREE VILLAGE - - 2,165 70,000 70,000 23-000-46-00-4660 REIMB - PUSH FOR THE PATH 182,033 - - 26,523 26,523 23-000-46-00-4690 1,830 72,746 12,125 5,477 5,477 23-000-48-00-4845 DONATIONS - - - 2,000 2,000 $0 $141,000 Description $38,000 $154,916 $32,878 Licenses & Permits Licenses & Permits $448,616 $206,028Total:Intergovernmental Total:$300,743 Total:Investment Earnings $21,033 Charges for Service ROAD INFRASTRUCTURE FEE Total:Charges for Service $731,535 $2,000Total:$0 $775,218 $34,012 $752,262 Investment Earnings INVESTMENT EARNINGS $780,000 $0 $61,060 $1,098 Reimbursements Reimbursements $373,768 $1,169,174 $49,999 $2,000 United City of Yorkville City-Wide Capital Fund $0 $141,000 $780,000 $1,098 $151,572$151,572 Miscellaneous REIMB - MISCELLANEOUS $0Miscellaneous Total: 2 23 CITY-WIDE CAPITAL FUND REVENUE FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Account Actual Actual Actual Budget BudgetDescription United City of Yorkville City-Wide Capital Fund 23-000-49-00-4901 TRANSFER FROM GENERAL - 569,725 240,663 260,000 306,000 23-000-49-00-4951 TRANSFER FROM WATER 1,018,308 - - - - $1,335,670Total: CITY-WIDE CAPITAL REVENUE Other Financing Sources Total:Other Financing Sources $1,018,308 $2,799,288 $569,725 $2,858,794 $240,663 $1,319,856 $260,000 $306,000 $1,381,670 3 216 CITY-WIDE BUILDING & GROUNDS EXPENDITURES FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Account Actual Actual Actual Budget Budget 23-216-54-00-5405 BUILD PROGRAM 9,956 - - - - 23-216-54-00-5446 PROPERTY & BLDG MAINT SERVICES 193,257 71,157 92,586 135,000 135,000 23-216-56-00-5626 HANGING BASKETS - 1,496 427 2,000 2,000 23-216-56-00-5656 PROPERTY & BLDG MAINT SUPPLIES 17,997 36,642 10,914 25,000 71,000 23-216-60-00-6003 MATERIALS STORAGE BUILDING - - 240,663 - - 23-216-60-00-6011 PROPERTY ACQUISITION - - - 1,900,000 1,900,000 23-216-60-00-6013 BEECHER CENTER - 320,386 - - - 23-216-60-00-6020 BUILDINGS & STRUCTURES - - - - - Other Financing Uses 23-216-99-00-9901 TRANSFER TO GENERAL 92,125 29,917 32,092 35,000 35,000 $10,914 $25,000 Supplies Total:Supplies $17,997 $36,642 United City of Yorkville City-Wide Capital Fund $35,000 Total: CW B&G EXPENDITURES $313,335 $459,598 $376,682 $2,097,000 Total:Other Financing Uses $92,125 $29,917 $32,092 $93,013 $137,000 Description Contractual Services Total:Contractual Services $203,213 $72,653 $240,663 $1,900,000 Capital Outlay Total:Capital Outlay $0 $320,386 $137,000 $71,000 $1,900,000 $35,000 $2,143,000 4 230 CITY-WIDE CAPITAL EXPENDITURES FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Account Actual Actual Actual Budget Budget 23-230-54-00-5405 BUILD PROGRAM 85,848 1,815 - - - 23-230-54-00-5462 PROFESSIONAL SERVICES 5,318 2,360 - 5,000 5,000 23-230-54-00-5465 ENGINEERING SERVICES 35,063 58,195 - 10,000 10,000 23-230-54-00-5482 STREET LIGHTING - - 98,090 108,989 108,989 23-230-54-00-5497 PROPERTY TAX PAYMENT 8,054 1,239 - - - 23-230-54-00-5498 PAYING AGENT FEES 475 475 475 475 475 23-230-54-00-5499 BAD DEBT 1,420 685 762 1,500 1,500 23-230-56-00-5619 SIGNS - - 16,349 15,000 15,000 23-230-56-00-5632 ASPHALT PATCHING - - 16,235 35,000 35,000 23-230-56-00-5637 SIDEWALK CONSTRUCTIONS SUPPLIES 948 18,199 2,712 5,000 5,000 23-230-56-00-5642 STREET LIGHTING & OTHER SUPPLIES - - - 45,000 45,000 23-230-60-00-6009 WRIGLEY (RTE 47) EXPANSION - 32,878 - - - 23-230-60-00-6012 MILL ROAD IMPROVEMENTS - 195,781 186,548 - - 23-230-60-00-6014 BLACKBERRY WOODS 7,797 4,125 7,050 10,973 10,973 23-230-60-00-6016 US 34 (CENTER/ELDAMAIN RD) PROJECT 19,500 127,534 96,568 110,000 110,000 23-230-60-00-6019 BRISTOL BAY ACCESS ROAD 40,754 - - - - 23-230-60-00-6021 PAVILLION ROAD STREAMBANK STABILIZATION - 260 - - - 23-230-60-00-6023 FOUNTAIN VILLAGE SUBDIVISION 19,346 99,284 9,440 38,599 38,599 23-230-60-00-6025 ROAD TO BETTER ROADS PROGRAM 761,759 69,633 99,289 312,500 312,500 23-230-60-00-6034 WHISPERING MEADOWS SUBDIVISION 2,762 974,071 2,828 - - 23-230-60-00-6036 RAINTREE VILLAGE IMPROVEMENTS - - 2,165 70,000 70,000 23-230-60-00-6041 SIDEWALK REPLACEMENT PROGRAM - - - 125,000 125,000 23-230-60-00-6048 675 - - - - 23-230-60-00-6058 RT 71 (IL 47/ORCHARD RD) PROJECT - 8,351 - 53,878 53,878 23-230-60-00-6059 US 34 (IL 47/ORCHARD RD) PROJECT 78,682 84,854 18,842 27,000 27,000 23-230-60-00-6073 GAME FARM ROAD PROJECT 328,913 - - - - 23-230-60-00-6082 COUNTRYSIDE PKY IMPROVEMENTS 561,550 - - - - 23-230-60-00-6084 CENTER & COUNTRYSIDE IMPROVEMENTS 227,760 - - - - 23-230-60-00-6086 KENNEDY ROAD IMPROVEMENTS 391,763 404 - - - 23-230-60-00-6094 KENNEDY ROAD BIKE TRAIL 405,370 5,930 - 32,000 32,000 $1,603,105 $779,950$422,730 Description $225,964 Contractual Services Total:Contractual Services $137,126 $134,623$82,968 Capital Outlay Total:Capital Outlay $2,846,631 DOWNTOWN STREETSCAPE IMPROVEMENT United City of Yorkville City-Wide Capital Fund $225,964 $779,950 5 230 CITY-WIDE CAPITAL EXPENDITURES FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Account Actual Actual Actual Budget BudgetDescription United City of Yorkville City-Wide Capital Fund Debt Service - 2014A Bond 23-230-78-00-8000 PRINCIPAL PAYMENT 190,000 190,000 195,000 200,000 200,000 23-230-78-00-8050 INTEREST PAYMENT 138,588 132,888 127,188 121,338 121,338 Kendall County Loan - River Road Bridge 23-230-97-00-8000 PRINCIPAL PAYMENT 75,000 84,675 - - - Other Financing Uses 23-230-99-00-9951 TRANSFER TO WATER 65,241 65,030 104,906 103,895 103,895 ~24% of Annual Debt Service Amount for 2015A Bonds $1,431,147Total: CITY-WIDE CAP EXPENDITURES $3,452,586 $984,447$2,158,666 $0Total:Kendall Co Loan - River Rd Bridge Total:Debt Service - 2014A Bond $0$75,000 $322,188 $84,675 $328,588 $322,888 $1,431,147 $321,338 $0 $103,895 $321,338 Total:Other Financing Uses $65,241 $65,030 $104,906 $103,895 6 FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Actual Actual Actual Budget Budget Revenue Licenses & Permits 229,575 243,142 368,456 109,500 109,500 Fines & Forfeits 8,730 8,640 6,799 8,800 8,800 Charges for Service 201,102 232,472 92,968 269,059 329,059 Investment Earnings 596 862 2,233 1,000 1,000 Reimbursements - - 44,082 59,464 59,464 Miscellaneous 1,975 511 645 1,000 1,000 Other Financing Sources - 6,068 558,996 - - Total Revenue 441,978 491,695 1,074,179 448,823 508,823 Expenditures Contractual Services 53,799 8,527 4,879 11,100 11,100 Supplies - 18,162 66,720 6,664 6,664 Capital Outlay 228,305 251,163 369,888 562,460 622,460 Debt Service 73,034 75,058 68,765 71,570 71,570 Other Financing Uses - - 548,273 - - Total Expenditures 355,138 352,910 1,058,525 651,794 711,794 Surplus (Deficit)86,840 138,785 15,654 (202,971)(202,971) Ending Fund Balance 357,246 496,042 511,692 265,013 308,721 100.6%140.6%48.3%40.7%43.4% VEHICLE & EQUIPMENT FUND (25) This fund primarily derives its revenue from monies collected from building permits, fines and development fees. Revenues are used to purchase vehicles and equipment for use in the operations of the Police, General Government, Public Works Street Operations and Park & Recreation departments. $0 $200 $400 $600 ThousandsFund Balance 1 25 FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Account Actual Actual Actual Budget Budget 25-000-41-00-4170 STATE GRANTS - - 4,795 - - 25-000-42-00-4215 DEVELOPMENT FEES - POLICE CAPITAL 51,511 63,225 92,100 30,000 30,000 25-000-42-00-4216 BUILD PROGRAM PERMITS 44,935 2,720 - - - 25-000-42-00-4217 WEATHER WARNING SIREN FEES 224 217 1,536 - - 25-000-42-00-4218 ENGINEERING CAPITAL FEES 11,000 19,550 11,550 10,000 10,000 25-000-42-00-4219 DEVELOPMENT FEES - PW CAPITAL 116,205 147,655 252,600 64,500 64,500 25-000-42-00-4220 DEVELOPMENT FEES - PARK CAPITAL 5,700 9,775 5,875 5,000 5,000 25-000-43-00-4315 DUI FINES 8,130 7,994 6,023 8,000 8,000 25-000-43-00-4316 ELECTRONIC CITATION FEES 600 646 776 800 800 25-000-44-00-4418 894 2,167 2,215 2,000 2,000 25-000-44-00-4419 COMMUNITY DEVELOPMENT CHARGEBACK - 44,985 - - - 25-000-44-00-4420 130,208 77,158 24,032 43,844 43,844 25-000-44-00-4421 - - - 142,551 142,551 25-000-44-00-4427 PARKS & RECREATION CHARGEBACK 70,000 90,000 - 75,000 135,000 25-000-44-00-4428 COMPUTER REPLACEMENT CHARGEBACK - 18,162 66,721 5,664 5,664 25-000-45-00-4522 350 862 1,084 1,000 1,000 25-000-45-00-4550 246 - 1,149 - - 25-000-46-00-4691 - - 10,368 - - 25-000-46-00-4692 - - 33,714 59,464 59,464 25-000-48-00-4850 - - 492 - - 25-000-48-00-4852 214 412 87 - - 25-000-48-00-4854 1,761 99 39 1,000 1,000 25-000-48-00-4855 - - 27 - - $109,500 $8,800 VEHICLE & EQUIPMENT FUND REVENUE Description Licenses & Permits Total:Licenses & Permits Total:$8,640 Total:Investment Earnings $596 Charges for Service MOWING INCOME Total:Charges for Service $201,102 $44,082 $59,464 Investment Earnings Total:Reimbursements $0 $0 MISCELLANEOUS REIMB - PARK CAPITAL INVESTMENT EARNINGS - PARK CAPITAL $2,233 $1,000 $269,059 Reimbursements $6,799 $243,142 $92,968$232,472 $862 GAIN ON INVESTMENT $368,456 POLICE CHARGEBACK PUBLIC WORKS CHARGEBACK Fines & Forfeits Fines & Forfeits $8,730 $229,575 $1,000Total:Miscellaneous Miscellaneous MISCELLANEOUS INCOME - POLICE CAPITAL MISCELLANEOUS INCOME - PW CAPITAL $1,975 $511 $645 $1,000 United City of Yorkville Vehicle & Equipment Fund MISCELLANEOUS REIMB - PW CAPITAL MISCELLANEOUS INCOME - GEN GOV MISCELLANEOUS INCOME - PARK CAPITAL $109,500 $8,800 $329,059 $1,000 $59,464 2 25 FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Account Actual Actual Actual Budget Budget VEHICLE & EQUIPMENT FUND REVENUE Description United City of Yorkville Vehicle & Equipment Fund 25-000-49-00-4906 - - 548,273 - - 25-000-49-00-4910 - - 450 - - 25-000-49-00-4920 - 6,068 8,523 - - 25-000-49-00-4921 - - 1,300 - - 25-000-49-00-4922 - - 450 - - Other Financing Sources LOAN ISSUANCE SALE OF CAPITAL ASSETS - GEN GOV SALE OF CAPITAL ASSETS - POLICE CAPITAL SALE OF CAPITAL ASSETS - PW CAPITAL SALE OF CAPITAL ASSETS - PARK CAPITAL Total:Other Financing Sources $0 $6,068 $441,978 $491,695 $1,074,179 $448,823 $0 $508,823 $558,996 $0 Total: VEHICLE & EQUIP REVENUE 3 225 FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Account Actual Actual Actual Budget Budget 25-225-54-00-5405 BUILD PROGRAM 850 - - - - 25-225-54-00-5495 OUTSIDE REPAIR & MAINTENANCE - - 10 1,600 1,600 25-225-60-00-6010 PARK IMPROVEMENTS - - 33,714 59,464 59,464 25-225-60-00-6013 BEECHER CENTER PARK - - - 50,000 50,000 25-225-60-00-6020 BUILDINGS & STRUCTURES - - 7,404 12,596 12,596 25-225-60-00-6060 EQUIPMENT 5,264 13,539 - 10,400 10,400 25-225-60-00-6070 VEHICLES 19,903 - 67,958 70,000 130,000 25-225-92-00-8000 1,357 1,376 1,344 1,617 1,617 25-225-92-00-8050 INTEREST PAYMENT 862 904 745 557 557 25-225-99-00-9960 PAYMENT TO ESCROW AGENT - - 16,656 - - $0 $10 $1,600 United City of Yorkville Vehicle & Equipment Fund PARKS & RECREATION CAPITAL EXPENDITURES Description Capital Outlay Contractual Services Total:Contractual Services $850 $13,539 $109,076 $202,460 Debt Service - Public Works Building Total:Debt Service - PW Building $2,219 $2,280 $2,089 $2,174 PRINCIPAL PAYMENT Total:Capital Outlay Other Financing Uses Total:Other Financing Uses $0 $25,167 $0 $16,656 $0 Total: PARK & REC CAPITAL EXPENDITURES $28,236 $15,819 $127,831 $206,234 $1,600 $262,460 $2,174 $0 $266,234 4 FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Actual Actual Projected Budget Budget Revenue Charges for Service 453,466 660,970 527,941 650,000 650,000 Investment Earnings 800 1,534 1,333 1,300 1,300 Reimbursements 174 23,137 14,147 - - Miscellaneous 234,784 208,720 223,430 226,716 226,716 Other Financing Sources 1,308,583 1,274,699 1,410,988 1,309,284 1,369,284 Total Revenue 1,997,807 2,169,060 2,177,839 2,187,300 2,247,300 Expenditures Salaries 868,189 972,011 1,043,046 1,172,012 1,172,012 Benefits 390,010 393,482 438,889 485,000 485,000 Contractual Services 320,383 355,673 269,209 392,565 452,565 Supplies 391,250 468,833 468,126 507,185 507,185 Total Expenditures 1,969,832 2,189,999 2,219,270 2,556,762 2,616,762 Surplus (Deficit)27,975 (20,939)(41,431)(369,462)(369,462) Ending Fund Balance 473,852 452,914 411,485 0 42,023 24.1%20.7%18.5%0.0%1.6% This fund accounts for the daily operations of the Parks and Recreation Department. Programs, classes, special events and maintenance of City wide park land and public facilities make up the day to day operations. Programs and classes consist of a wide variety of options serving children through senior citizens. Special events range from Music Under the Stars to Home Town Days. City wide maintenance consists of over two hundred acres at more than fifty sites including buildings, boulevards, parks, utility locations and natural areas. PARKS & RECREATION FUND (79) $0 $100 $200 $300 $400 $500 ThousandsFund Balance 1 79 FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Account Actual Actual Actual Budget Budget 79-000-41-00-4175 OSLAD GRANT - RIVERFRONT PARK - 81,815 - - - 79-000-44-00-4402 SPECIAL EVENTS 87,666 88,828 83,523 90,000 90,000 79-000-44-00-4403 CHILD DEVELOPMENT 141,046 143,949 129,116 145,000 145,000 79-000-44-00-4404 ATHLETICS AND FITNESS 187,611 318,981 272,906 370,000 370,000 79-000-44-00-4441 CONCESSION REVENUE 37,143 27,397 42,396 45,000 45,000 79-000-45-00-4500 800 1,534 1,333 1,300 1,300 79-000-46-00-4690 174 23,137 14,147 - - 79-000-48-00-4820 RENTAL INCOME 54,701 53,208 57,539 64,216 64,216 79-000-48-00-4825 PARK RENTALS 20,200 15,714 18,259 17,500 17,500 79-000-48-00-4843 HOMETOWN DAYS 128,156 118,141 124,328 120,000 120,000 79-000-48-00-4846 SPONSORSHIPS & DONATIONS 19,753 14,577 18,154 20,000 20,000 79-000-48-00-4850 MISCELLANEOUS INCOME 11,974 7,080 5,150 5,000 5,000 79-000-49-00-4901 TRANSFER FROM GENERAL 1,308,583 1,274,699 1,410,988 1,309,284 1,369,284 $2,187,300$2,177,839$2,169,060 PARKS AND RECREATION FUND REVENUE Total: PARKS & REC REVENUE Other Financing Sources Total:Other Financing Sources $1,308,583 $1,997,807 Description Miscellaneous INVESTMENT EARNINGS $1,309,284 $800 $226,716 $1,300 $1,410,988 Reimbursements REIMB - MISCELLANEOUS $14,147 $223,430$208,720 Reimbursements Investment Earnings Total:Charges for Services Investment Earnings $527,941 $1,333Total:$1,534 $453,466 $23,137 Miscellaneous Total: Total: $234,784 $2,247,300 United City of Yorkville Parks and Recreation Fund $650,000 $1,300 $0 $226,716 $1,369,284 $650,000 $0 Charges for Services $1,274,699 $660,970 $174 2 790 FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Account Actual Actual Actual Budget Budget 79-790-50-00-5010 SALARIES & WAGES 459,025 485,017 539,106 601,936 601,936 79-790-50-00-5015 PART-TIME SALARIES 37,282 49,603 48,917 59,000 59,000 79-790-50-00-5020 OVERTIME 2,533 4,283 3,594 5,000 5,000 79-790-52-00-5212 RETIREMENT PLAN CONTRIBUTION 51,254 51,004 54,761 70,570 70,570 79-790-52-00-5214 FICA CONTRIBUTION 36,883 39,628 43,472 48,830 48,830 79-790-52-00-5216 GROUP HEALTH INSURANCE 131,162 130,395 153,228 155,338 155,338 79-790-52-00-5222 GROUP LIFE INSURANCE 896 570 617 645 645 79-790-52-00-5223 DENTAL INSURANCE 9,726 9,509 10,748 9,708 9,708 79-790-52-00-5224 VISION INSURANCE 1,313 1,354 1,510 1,537 1,537 79-790-54-00-5412 TRAINING & CONFERENCES 4,186 725 4,249 7,000 7,000 79-790-54-00-5415 TRAVEL & LODGING 248 1 - 3,000 3,000 79-790-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK 70,000 90,000 - 75,000 135,000 79-790-54-00-5424 - 5,218 8,209 875 875 79-790-54-00-5440 TELECOMMUNICATIONS 6,348 6,786 8,367 8,100 8,100 79-790-54-00-5462 PROFESSIONAL SERVICES 3,940 10,105 7,960 11,400 11,400 79-790-54-00-5466 LEGAL SERVICES 2,634 645 591 2,000 2,000 79-790-54-00-5485 RENTAL & LEASE PURCHASE 5,818 2,770 1,691 2,500 2,500 79-790-54-00-5495 OFFICE CLEANING 2,719 2,435 2,341 3,078 3,078 79-790-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 17,640 42,578 32,234 33,759 33,759 79-790-56-00-5600 WEARING APPAREL 8,647 4,905 3,390 6,220 6,220 79-790-56-00-5620 OPERATING SUPPLIES 31,213 40,658 24,447 25,000 25,000 79-790-56-00-5630 SMALL TOOLS & EQUIPMENT 5,965 5,801 4,541 6,000 6,000 79-790-56-00-5640 REPAIR & MAINTENANCE 60,544 58,771 66,190 71,000 71,000 79-790-56-00-5646 ATHLETIC FIELDS & EQUIPMENT 7,803 51,163 52,081 55,000 55,000 79-790-56-00-5695 GASOLINE 15,686 21,977 20,282 27,189 27,189 $538,903 Total: Supplies Total:$170,931Supplies$129,858 $183,275 $231,234 Contractual Services $190,409 $1,289,685Total: PARK DEPT EXPENDITURES $1,092,526$1,115,901 $190,409 $1,349,685 Salaries $498,840 Contractual Services COMPUTER REPLACEMENT CHARGEBACK $973,465 $665,936 $286,628 $146,712 $591,617 $264,336 $65,642 United City of Yorkville Parks and Recreation Fund $665,936 $286,628 $206,712 Total: Total: Description Salaries PARKS DEPARTMENT EXPENDITURES $113,533 $232,460 Benefits Benefits $161,263 3 795 FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Account Actual Actual Actual Budget Budget 79-795-50-00-5010 SALARIES & WAGES 290,580 338,230 362,352 387,576 387,576 79-795-50-00-5015 PART-TIME SALARIES 16,602 18,784 14,151 23,500 23,500 79-795-50-00-5045 CONCESSION WAGES 8,344 8,023 11,389 15,000 15,000 79-795-50-00-5046 PRE-SCHOOL WAGES 34,468 34,324 31,664 40,000 40,000 79-795-50-00-5052 INSTRUCTORS WAGES 19,355 33,747 31,873 40,000 40,000 79-795-52-00-5212 RETIREMENT PLAN CONTRIBUTION 31,208 34,687 35,840 49,493 49,493 79-795-52-00-5214 FICA CONTRIBUTION 27,561 32,343 33,656 37,543 37,543 79-795-52-00-5216 GROUP HEALTH INSURANCE 92,497 86,065 96,861 103,025 103,025 79-795-52-00-5222 GROUP LIFE INSURANCE 407 440 449 475 475 79-795-52-00-5223 DENTAL INSURANCE 6,235 6,539 6,763 6,744 6,744 79-795-52-00-5224 VISION INSURANCE 868 948 984 1,092 1,092 79-795-54-00-5412 TRAINING & CONFERENCES 3,295 4,074 3,753 5,000 5,000 79-795-54-00-5415 TRAVEL & LODGING 542 35 847 3,000 3,000 79-795-54-00-5424 - 3,799 5,847 875 875 79-795-54-00-5426 PUBLISHING & ADVERTISING 52,825 55,361 34,208 55,000 55,000 79-795-54-00-5440 TELECOMMUNICATIONS 7,734 9,034 10,319 8,750 8,750 79-795-54-00-5447 SCHOLARSHIPS - - - 2,500 2,500 79-795-54-00-5452 POSTAGE & SHIPPING 3,198 6,322 3,353 3,500 3,500 79-795-54-00-5460 DUES & SUBSCRIPTIONS 4,113 3,139 2,737 3,000 3,000 79-795-54-00-5462 PROFESSIONAL SERVICES 116,287 91,593 120,436 140,000 140,000 79-795-54-00-5480 UTILITIES 11,515 13,205 12,524 15,150 15,150 79-795-54-00-5485 RENTAL & LEASE PURCHASE 1,874 1,711 1,376 3,000 3,000 79-795-54-00-5488 OFFICE CLEANING 4,194 3,876 6,318 3,078 3,078 79-795-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 1,273 2,261 1,849 3,000 3,000 Salaries Total:Salaries $369,349 Benefits $174,553 COMPUTER REPLACEMENT CHARGEBACK Contractual Services Total:Benefits $206,850Total:Contractual Services $245,853$203,567 United City of Yorkville Parks and Recreation Fund $506,076 $198,372 $245,853$194,410 $161,022$158,776 $198,372 RECREATION DEPARTMENT EXPENDITURES Description $506,076$433,108 $451,429 4 795 FY 2021 FY 2021 FY 2018 FY 2019 FY 2020 Adopted Amended Account Actual Actual Actual Budget Budget United City of Yorkville Parks and Recreation Fund RECREATION DEPARTMENT EXPENDITURES Description 79-795-56-00-5602 HOMETOWN DAYS SUPPLIES 108,177 110,986 124,197 120,000 120,000 79-795-56-00-5606 PROGRAM SUPPLIES 119,317 139,495 141,280 158,241 158,241 79-795-56-00-5607 CONCESSION SUPPLIES 15,796 14,482 15,346 18,000 18,000 79-795-56-00-5610 OFFICE SUPPLIES 2,809 1,968 1,849 3,000 3,000 79-795-56-00-5620 OPERATING SUPPLIES 12,115 16,407 13,458 15,000 15,000 79-795-56-00-5640 REPAIR & MAINTENANCE 2,279 966 1,026 2,000 2,000 79-795-56-00-5695 GASOLINE 899 1,254 39 535 535 Supplies Total: RECREATION EXPENDITURES $996,367 $1,074,098 Total:Supplies $261,392 $285,558 $316,776 $1,267,077$1,267,077 $316,776 $1,126,744 $297,195 5 Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Mayor’s Report #8 Tracking Number CC 2020-90 Prairie Pointe Building Programming Discussion City Council – November 10, 2020 A discussion will take place at the meeting. Bart Olson Administration Name Department Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Mayor’s Report #9 Tracking Number CC 2020-91 FY 21 Budget Update City Council – November 10, 2020 N/A N/A Discussion Bart Olson Administration Name Department Page 1 of 24 Summary A review of potential budget updates for the FY 21 budget, due to the COVID-19 pandemic and likely national recession. Background The City Council last discussed the FY 21 budget memo at the October 27th City Council meeting. For ease of use, we have kept the structure and content of that memo and will add commenting paragraphs below each bulletpoint with any updates. Important concepts (new text only where update is noted) 1. What will be the size and length of the economic downturn? What will be the timing and shape of the recovery? a. April 23, 2020 Update – Here’s some article headlines and a chart on the economic situation: i. “US Weekly jobless claims hit 4.4 million, bringing 5-week total to more than 26 million” – CNBC ii. “Stocks fight for gains as small business relief overshadows job losses” – Fox Business b. May 7, 2020 Update – Wednesday’s unemployment filing report from the federal government showed another ~3.2m in unemployment claims and around 33 million claims during the pandemic. The April jobs report is expected to be released the morning of Friday, May 8th, and is expected to show the worst job losses in any one month in American history and an unemployment rate of ~15%. As a comparison, the worst unemployment rate during the Great Recession was around 10%, when 7.5 million jobs were lost over the course of a year and a half, and the worst unemployment rate estimate during the Great Depression was 25%. c. June 10, 2020 Update – Originally the BLS reported that after declining by 20.7 million in April, non-farm payrolls increased by 2.5 million in May, causing unemployment to fall from 14.7% to 13.3%. Initially this report was viewed positively, as most economists had forecasted the national unemployment rate to rise to 19% by the end of May. However, the BLS later disclosed that the jobs report contained a misclassification error, that not only affected May, but April and March as well. Revised projections put April unemployment at 19.7%, Memorandum To: Administration Committee From: Bart Olson, City Administrator Rob Fredrickson, Finance Director Date: November 5, 2020 Subject: FY 21 Budget Updates – Pandemic and Recession Page 2 of 24 falling to around 16% in May. Moreover, the Federal Reserve continues to anticipate a slow economic recovery, predicting unemployment to be at 9.3% at the end of 2020, followed by a further decline to 6.5% by the end of 2021 (unemployment was 3.5% at the end of 2019). d. July 23, 2020 Update – After adding 2.7 million jobs in May, employers added a record 4.8 million jobs in June, as the national unemployment rate dipped to 11.1%. Closer to home, the state unemployment rate continues to track above the national rate at 14.6%; down from its peak of 17.2% in April. e. August 20, 2020 Update – The unemployment rate continued to decline in July, finishing at 10.2%, as employers added 1.8 million jobs to their payrolls. Supplemental weekly unemployment benefits in the amount of $600, funded by the Federal government’s CARES program, expired at the end of July; as Congress continues to debate the possibility of a second stimulus program. f. September 17, 2020 Update – Unemployment fell from 10.2% in July to 8.4% in August, which is the first time its been under 10% since March. Approximately $1.4 million jobs were added in August, with widespread job gains reported in the retail, business services, leisure & hospitality, education and health service industries. Hiring was also bolstered by the federal government, with the Census Bureau adding 238,000 temporary workers. Nonetheless, many economists remain cautious when looking at the months ahead, stating that the U.S. economy may not return to pre-pandemic levels until late 2022. 2. Income tax filings have been delayed by the state from April to July. Late penalties are being waived, giving people less incentive to file on time. This will delay the observation of the economic downturn on state income tax payments, causing less accurate LGDF estimates. a. April 23, 2020 Update – LGDF estimates have not been created by the IML or IGFOA, but the Governor’s Office of Management and Budget (GOMB) has released their own estimates for impacts to state income taxes. While these revenue estimates are not exactly correlated to the City’s share of state income taxes, they are a good baseline. As of early April, the GOMB is anticipating a 6.9% decline in individual income taxes for their entire FY 20 budget estimates, which ends June 30, 2020, and another 8.8% decline in individual income taxes for the entire FY 21 budget estimate, which ends June 30, 2021. For those same time periods, they anticipate corporate income taxes to decrease 12% and 17% off their budget estimates. Our early staff estimate is that this could impact the City’s FY 20 budget by $130,000 and the FY 21 budget by $120,000. b. May 7, 2020 Update – IML released its LGDF estimates this week, anticipating a 15% decline over FY 20 actuals. Based on the GOMB estimate of around a 7% decrease from my April 23rd update above, this is a further loss of around $160,000 in the general fund. A spreadsheet of City budget comparisons to the IML estimate is attached to this memo. c. May 21, 2020 Update – May’s allotment of income tax came in at $191,781 – 50% less than the last May’s allotment of $381,988. However, this is a bit skewed, as last May’s allotment was unusually high due to the timing of receipts by the State. Historically May income tax proceeds have been around $260,000; Page 3 of 24 which would put the current years decrease at ~26%, which is slightly better than management’s expectations for May of a 29% reduction. Assuming a similar decrease in proceeds for the June allotment, income taxes would finish FY 20 around $1.836M (6.6% decrease from FY 19 amounts); which is ~$70,000 less than management’s assumption of $1.905M based upon IML projections. d. June 10, 2020 Update – June’s allotment of income tax came in at $118,791, which is essentially even with last June’s allotment of $119,293. Income tax receipts will finish FY 20 at approximately $1.87M, which is a 5% decrease in comparison to last year; but $34,000 better than what was projected last month. The City had been estimating a per capita income tax revenue of $85, based on GOMB estimates and early IML income tax narratives for FY 21, but these most recent figures have caused IML to issue a FY 21 per capita estimate of $97. If $97 per capita comes to fruition in FY 21, that would match the FY 20 actual figures (i.e. revenues are flat). Finally, it appears that the income tax payment extensions have had minimal impact on income tax revenues. e. July 23, 2020 Update – July’s income tax proceeds totaled $188,635, which is about 6% higher than the prior year’s allotment of $178,400. Thus far income tax proceeds have continued to defy earlier GOMB estimates, which were anticipating a ~7% decline for FY 21. As mentioned last month, the IML currently has income tax pegged at $97 per capita. Assuming this prediction holds, the City’s income tax would total around $1.85M for FY 21, which would be similar to FY 20 totals, but approximately $50,000 under FY 21 budget amounts. f. August 20, 2020 Update – August income tax proceeds, which totaled $257,905, more than double in comparison to the amount received in the prior year ($127,883 - August 2019); ostensibly due to the extension of the State tax filing deadline to July 15th. This year-over-year increase of ~$130,000 helps offset the sharp decrease experienced in May, when income tax proceeds declined by ~$190,000. The IML estimate remains at $97 per capita for FY 21 – which would equate to an annualized amount of $1.85M for the City. Assuming the IML estimate comes to fruition, FY 21 income taxes would be ~$50,000 below the budgeted amount of $1.897M; but $100,000 better than our current projection for FY 21 of $1.75M (this worse case figure assumes that the referendum this November authorizing a graduated State income tax rate fails and results in a further cuts to the LGDF, which would result in a year-over-year decrease of 6.5%). g. September 17, 2020 Update – September’s allotment of income tax came in at $146,132, which is 29% higher than last September’s amount of $113,183. Once again, this increase, at least in part, is presumably tied to the State’s decision to defer the income tax deadline to July 15th. While income tax has started off FY 21 very strong, IML estimates are showing an expected long-term decline in this revenue stream. h. October 22, 2020 Update - October income tax proceeds totaled $211,612, which was a 4.8% increase over the amount received in the prior year ($201,938 – October 2019). The IML estimate, currently at $98 per capita for FY 21 (which would equate to an annualized amount of $1.86M for the City – which is roughly Page 4 of 24 $40,000 under the budget amount of $1.9M), is expected to be revised downward later this month. In addition, the fate of the graduated State income tax referendum will be determined by voters in less than two weeks, which may result in further cuts to the LGDF should it fail. i. November 5th update – As mentioned at the October 27th City Council meeting, the IML revised its income tax estimates for FY 21 to $105 per capita, which is unexpectedly far greater than their prior estimates of $98 per capita (and where the City currently estimates). Since the meeting, the progressive income tax referendum has failed, with the Governor vowing to look at large cuts in state government services and revenue sharing (including, presumably, LGDF) before pivoting to a likely across the board flat-income tax increase. It is not known how exactly the state will address its budget shortfall, especially given the unlikelihood of an immediate federal package to address revenue shortfalls for state and local governments. During last year’s budget address, the Governor did propose that if the income tax referendum fails, municipalities would see a 5 percentage point decrease in LGDF revenues. However, that decrease would have to be agreed upon by the legislature, and its proposal came before the pandemic. 3. Sales tax submittals to the state by bars and restaurants is being deferred in timing and amount. Certain bars and restaurants may now pay only a portion of their obligation of state sales tax for February, March, and April consumer sales through August 2020. a. May 7, 2020 Update – The March state sales tax report was released on May 7, 2020. This March report covers February consumer sales, which were generally pre-pandemic but this is the first period where bars and restaurants could defer their payment of sales taxes to the state. The February consumer sales were much higher than the City expected, even in a normal budget. The February 2020 consumer sales tax amounts were 9% higher than the February 2019 consumer sales tax amounts. We have not been able to verify this theory with business- level sales tax data, but it appears almost no businesses chose to defer their sales tax payments to the state. b. June 10, 2020 Update - The April state sales tax report was released on June 4, 2020. This April report covered March consumer sales, which was the first month impacted by the pandemic, as the Governor’s shelter in place order went into effect on March 20th. Despite the temporary closure of all businesses deemed “non-essential” and the suspension of dining room service for restaurants, sales tax proceeds came in slightly higher than last year ($255,881 for June 2020 vs. $254,112 in June 2019). Sales tax is expected to finish at ~$3.22M for FY 20, which is better than the approved budget and better than our own internal estimates. It appears that the option to defer payments has not impacted our sales tax figures. c. July 9, 2020 Update - The May state sales tax report was released on July 9, 2020. This May report covered April consumer sales, which was the first full month impacted by the pandemic, as the Governor’s shelter in place order, which initially went into effect on March 20th, was extended through April 30th. Despite the continued closure of all businesses deemed “non-essential” and the suspension of dining room service for restaurants, sales tax proceeds came in only marginally Page 5 of 24 lower (0.77%) than last year ($257,366 for July 2020 vs. $259,358 in July 2019). Based on sales tax trends over the last two months, management has revised its FY 21 sales tax projections to around $3 million, which is about a 7% decline from the FY 20 actual amount of ~$3.22M (unaudited). As stated last month, it appears that the option to defer payments has not had any material impact on our sales tax figures. Despite the resilience of municipal sales taxes, Non-Home Rule (NHR) taxes have not fared nearly as well. After declining year-over-year by 6% last month, July’s allotment for NHR sales taxes came in at 87% of last year’s amount. Ostensibly the reason for this decline is that most consumers are purchasing items that are exempt from NHR sales taxes (i.e. food, drug, medical appliances, etc.). Current FY 21 projections put NHR Sales at ~$2.08M, which is decline of approximately 14% in comparison to the FY 20 amount of $2.41M (unaudited). d. August 6, 2020 Update – The June state sales tax report was released on August 6th. This June report covered May consumer sales, which was the second full month impacted by the pandemic, as the Governor’s orders were extended through the end of May and the state spent all of the month in phase 2 of the Restore Illinois plan. Despite the continued closure of all businesses deemed non- essential and the suspension of indoor dining service, sales tax proceeds came in flat (0.12% growth) compared to last year. As mentioned in the July 9th update above, we have revised our FY 21 regular sales tax estimate to $3 million, and this June state sales tax report amount is slightly better than our model would expect (i.e. evidence supporting that FY 21 regular sales tax could be higher than $3 million). However, non-home rule sales taxes are down 20% year over year, which indicates non-essential purchases are being delayed by consumers. Further, this phenomenon is being observed in municipalities across the region. We will be monitoring these figures going forward for further changes to the FY 21 non- home rule sales tax figures. e. September 17, 2020 Update - The July state sales tax report was released on September 3rd. This July report covered June consumer sales, which was first full month in which the entire State entered Phase 3 of the Restore Illinois Plan, which allowed bars and restaurants to resume operations for outdoor seating. Sales tax proceeds came in at $315,479, which is a 11% increase over the September 2019 allotment and the single highest monthly allotment in the City’s history. Initially, staff believed that this increase was due to online retailers collecting local sales taxes earlier that the July 1st deadline, which would have shown up as an increase in sales taxes and a corresponding decrease in local use taxes. Happily, this initially theory has proven to be inaccurate, as September local use tax proceeds increased by 40% (more on this later on in the memo). A more likely explanation for our relatively good performance on sales taxes and our very good performance on use taxes is that more residents in the region are spending money at Yorkville stores (the majority of our sales taxes), Yorkville residents are spending more money online than ever before (a minority of our sales taxes) and Illinois residents are spending more money online than ever before (majority of use taxes). NHR Sales taxes also performed well, coming in at $216,778, which is Page 6 of 24 only a ~1% decline from the previous year; compared to a 13% year-over-year decline last month. f. October 8, 2020 Update - The August state sales tax report was released on October 6th. This August report covered July consumer sales, which was first full month that certain on-line retailers were required to collect both state and locally imposed Retailer’s Occupation Tax (ROT, aka sales taxes); for those retailers who either met a threshold of 200 transactions annually or receive $100,000 in annual gross receipts. October municipal sales tax proceeds came in at $299,313, which is a 5% increase over the prior year’s allotment. With the new sales tax sourcing rules now in effect, we should start to see local use tax proceeds begin to decline starting this month. However, this reduction should be more than offset by increases in municipal sales tax. As for non-home rule (NHR) sales tax, staff would like to correct the amount of NHR sales tax reported last month (section e above). September NHR sales came in at $245,462, which was a 11% increase over the prior year’s amount of $221,795. Similar to last month’s increase in municipal sales tax, the increase in NHR sales was ostensibly due to more residents in the region spending money at Yorkville stores. For October, NHR sales tax proceeds totaled $292,232 (gross), which is a 5% increase over last October’s amount of $218,207. Looking ahead into next year, sales tax sourcing laws will change again effective January 1st, as on-line retailers will be further required to collect non-home rule sale tax, which should result in a substantial increase (albeit undetermined) in NHR sales tax proceeds starting in April 2021. g. November 5th Update – At time of creation of this memo, the November sales tax report has not been released from the state. Since the October 27th City Council meeting, staff was able to complete the manual data entry of sales tax performance pre- and post-pandemic from a variety of Illinois municipalities. As seen within the spreadsheet, Yorkville sales taxes were doing relatively well pre- pandemic, and has weathered the post-pandemic months. Pre-pandemic, Yorkville was seeing average growth year-over-year in the 3% to 8% range, and post pandemic is seeing anywhere from a 5% loss to 3% growth. This is compared to a pre-pandemic average growth range of 3.5% to 4% and a post- pandemic impact of a 10% to 15% loss. 4. One report that miles driven in the Chicagoland region after the stay-at-home order was issued is 67% less miles than normal. Since MFT is based on a per gallon flat rate, the relationship between miles driven and gas taxes received by the City should be linear, i.e. 67% less. a. May 21, 2020 Update - MFT proceeds came in better than expected at $33,790, a decrease of approximately 20% from the prior year. MFT finished FY 20 at $466,091 ($24.50 per capita), which is ~3.5% less than FY 19 amounts; but is in- line with IML’s per capita projection of $24.30 ($462,235). MFT Transportation Renewal Fund (TRF) proceeds, which are funded by the recent increase in State motor fuel taxes, came in at $235,852 ($12.40 per capita) for FY 20. TRF proceeds finished higher than IML projected amounts ($11.45 per capita) by over $18,000. Page 7 of 24 b. June 4, 2020 Update – In late May the City received its first of six Rebuild Illinois allotments, which is a new program administered by IDOT and funded by State bond proceeds. This first distribution totaled $208,937, with another distribution expected later on this fiscal year. Subsequent distributions are expected in FY 22 and FY 23, for a grand total of $1,253,625. Due to the uncertainty surrounding the distribution of payments during the FY 21 budget process, a nominal amount of $5,000 in revenue was included in the budget for the Rebuild Illinois program. Assuming the anticipated payment streams come to fruition, it will help to offset any potential MFT revenue declines; thus, allowing the City to maintain relatively stable funding for RTBR and other MFT related capital programs. c. July 23, 2020 Update – MFT proceeds declined by ~25% in comparison to July of 2019, as presumably fewer people are traveling, for both work and leisure, due to the ongoing pandemic. July MFT was worse than expected, as the current IML target for FY 21 is $20 per capita (~$380,000 annualized), which is an 18% decrease from FY 20 totals. MFT TRF proceeds (which are tracked as a percentage of regular MFT amounts) came in at $19,700 in July, which is equal to 75% of the regular MFT proceeds received. d. August 20, 2020 Update – Once again MFT proceeds declined by 25% in comparison to last August ($43,968), coming in at $32,706. After a slight year- over-year increase of 2% in April, MFT proceeds have declined by an average of ~25% over the last four months; presumably as large segments of the workforce continue to work remotely. MFT TRF proceeds totaled $23,536 in August, which is equal to 72% of the regular MFT allotment for the month. e. September 17, 2020 Update – MFT proceeds rebounded sharply in September, coming in at $38,892, which is 11% higher than last September’s allotment of $34,911; as ostensibly more people resume their daily travel routines. This is the first time MFT has posted a year-over-year gain since April, which represented February (pre-pandemic) motor fuel sales. MFT TRF proceeds totaled $26,736 in September, which is equal to 69% of the regular MFT allotment for the month. f. October 22, 2020 Update – After increasing by over 11% last month, motor fuel tax proceeds fell by ~12% in October, coming in at $35,398 (v. $40,152 in Oct 2019). MFT TRF proceeds totaled $25,562 in October, which is equal to 72% of the regular MFT allotment for the month. 5. The City’s utility bills (water, sewer, sanitary district, garbage, and road infrastructure fee) were due on April 6th for usage that occurred in December and January. The City staff was monitoring payment counts and amounts received and can report that neither figure was outside of normal expectations. The “late” bills are due April 20th, and staff will monitor whether those figures are outside expectations. The next full utility bill cycle will cause bills to be due June 5th. a. April 23, 2020 Update – The April 20th late bill payment deadline was within normal expectations. b. June 10, 2020 Update – The June 5th due date for the April utility bills was within normal expectations. Direct deposit amounts for City utility bills have remained steady at around $250,000 per billing cycle. Page 8 of 24 c. August 6, 2020 Update – The August 5th due date for the June utility bills was within normal expectations. We do not have more late payments than normal, but we have a small group of accounts with higher balances than normal since shutoffs have not been conducted. We are working with these households proactively. d. October 8, 2020 Update – Staff is preparing to conduct water shut offs, starting on October 21st, for accounts with an outstanding balance of $500 or more. Staff continues to proactively work with these delinquent accounts, which total ~65, in order to avoid an interruption in service. 6. A number of the City’s capital funds are dependent upon impact fees. Fortunately, the City has been extremely conservative in new housing start estimates and does not depend on these revenues for ongoing operational expenditures. The Mayor and staff have been polling local and national home builders and all remain optimistic for the construction season. a. August 6, 2020 Update – New housing starts in 2020 stand at 118 as of today, which is a 17% increase over the 2019 year-to-date figure of 101. This year-over- year increase is driven primarily by the construction of new townhomes in the Raintree Village subdivision, as single family housing is only up 92 in 2020 compared to 91 in 2019. However, the City currently has an additional 59 new housing starts applied for that will be issued in the next few weeks, which will drive that year-over-year increase much higher. b. October 8, 2020 Update – New housing starts in 2020 stand at 224 as of today, which is an 88% increase over the 2019 year-to-date figure of 119; with the bulk of activity taking place in the Grande Reserve (64), Kendall Marketplace (35), Prestwick Ashley Point (19) and Raintree Village (84) subdivisions. 7. The State of Illinois is one of the least financially prepared states for a major recession or depression. The State has already begun sweeping different funds and delaying payments to non-health and non-medical organizations. Members of both political parties in Illinois in the past have discussed slashing state revenue sharing with municipalities. While no specific proposal is on the table at this time, one could easily imagine a scenario where municipal-related state funds are swept, and state revenue sharing is significantly reduced. a. April 23, 2020 Update – The state has moved funds around within their own budget but has not yet signaled any impact to revenue streams shared with municipalities. 8. The City’s cash position and cash flow, even in extreme circumstances and with no affirmative action by the City is ok through 2020. The City’s cash position and cash flow, in extreme circumstances and with no affirmative action by the City will enter crisis territory in mid-2021 before being untenable by the end of 2021. The City’s valley of cashflow will occur in December 2020 and December 2021, when most of the City’s bond payments are made. Page 9 of 24 Important Dates (new text only where update is noted) 9. When the curve is flattened 10. When different sectors of the economy are able to restart a. May 7, 2020 Update – The Governor’s stay at home order has been extended through the end of May, and his reopening plan illustrates months before a return to economic normalcy. There has been widespread push back from the business community on this plan, and it remains to be seen whether it will change as a result of data or pressure from the public. b. June 10, 2020 Update – Beginning on June 1st the State entered phase three of the Governor’s reopening plan. “Non-essential businesses” have been allowed to reopen (with certain safety restrictions) and restaurants have been allowed to expand their services beyond delivery, pick-up and drive-thru, to include open outdoor seating. Our region is currently on track to move to Phase 4 of the plan on June 26th, which will allow all outdoor recreation, indoor dining with capacity limits, and other expanded measures. c. July 23, 2020 Update – On July 15th the Governor announced a new mitigation plan that modifies the existing “Restore Illinois” plan aimed at preventing another COVID-19 surge in Illinois. Initially the State was divided into four regions, that would each progress through five stages of reopening, each with fewer restrictions as COVID-19 cases subsided. Under the Governor’s revised plan the State has been divided into 11 smaller regions, which will enable the state to act in a more decisive, targeted way in addressing COVID-19 hotspots without reacting more broadly than circumstances require by imposing blanket restrictions across large geographic areas or moving entire regions back to an earlier phase. Kendall County has now been moved out of the Chicagoland region, and is in a region with the counties to our south and west – all the way to the Iowa border. d. August 6, 2020 – Kendall County’s positive test rate has been on the rise in the past few days and sat at 6.8% on July 31, with the Governor specifically calling out our region and multiple counties within our health region. The Governor’s planned action for regions and counties that are seeing poor testing data (i.e. days of above 8% positive tests) includes closure of indoor dining, non-essential businesses, and other similar actions. 11. Early May 2020 – when the sales tax monthly report for February consumer sales will be released, and when the sales tax reporting deferral will be seen a. May 7, 2020 Update – As noted above, there is no evidence of impact from sales tax reporting deferrals on the sales tax amounts received. b. June 10, 2020 Update - The impact from sales tax reporting deferrals on the actual amount of sales taxes received remains negligible. Since the sales tax deferral went into effect last month, less than 1% of the average monthly totals have been deferred. 12. Mid May 2020 – when the MFT monthly report for March consumer sales will be released. Page 10 of 24 a. May 21, 2020 Update – As noted in section 4(a) above, MFT proceeds came in better than expected at $33,790, a decrease of approximately 20% from the prior year. 13. Early June 2020 – when the sales tax monthly report for March consumer sales will be released from the state, and the first with potentially lower sales and reporting deferrals. a. June 10, 2020 Update – As noted in section 3(b) above, sales tax will end FY 20 right around $3.22M, which is $70,000 higher than initially budgeted and a 5% increase in comparison with the previous fiscal year. June’s allotment for Non- Home Rule (NHR) sales taxes came in at 94% of last year’s amount. FY 20 totals for NHR Sales will be ~2.41M, which is 2% higher than FY 19 amounts. 14. Early July 2020 – when the sales tax monthly report for April consumer sales will be released from the state a. July 9, 2020 Update – As noted in section 3(c) above, sales tax proceeds, representing April consumer sales, only marginally declined from the previous July. July’s allotment for Non-Home Rule (NHR) sales taxes came in at 87% of last year’s amount, which seems to be indicative of consumer buying habits during the pandemic. 15. July 1, 2020 – when the first, partial online sales tax methodology change goes into effect statewide, resulting in modest (relative) sales tax revenue increases for municipalities 16. July 2020 – when income taxes are due to the state a. July 9, 2020 Update – The full impact of the extended income tax deadline will not be known until September/October, due to the three-month lag between taxes being remitted and received from the state. b. As noted above in Section 2(f), August income tax proceeds increased two- fold over the prior year, presumable due to the timing of payments related to the extension of the State income tax filing deadline. c. As noted above, September income tax proceeds posted a year-over-year gain of 29%, once again presumable due to the timing of payments related to the extension of the State income tax filing deadline. 17. August 2020 – no action has been taken by Kendall County to implement this date yet, but the current discussion for property tax payment dates would push the first payment out to August 2020. a. Despite the County not assessing a penalty until after August 15th (for those individuals approved for a COVID-19 waiver), City corporate property tax proceeds remain in line with 2019 amounts, totaling $1.74 M through July. 18. September 2020 – when the first sales tax monthly report will be released that could possibly the first sales tax monthly report with no deferrals. a. Despite our initial concern, the deferral of sales tax had no material impact on the City’s sales tax proceeds, as total deferrals were less than $10,000 in the aggregate. Page 11 of 24 19. November 2020 – state referendum on progressive income tax a. November 5th update - As mentioned above within the high level narrative of income taxes, the referendum failed. The Governor has vowed to look at large cuts in state government services and revenue sharing (including, presumably, LGDF) before pivoting to a likely across the board flat-income tax increase. It is not known how exactly the state will address its budget shortfall, especially given the unlikelihood of an immediate federal package to address revenue shortfalls for state and local governments. During last year’s budget address, the Governor did propose that if the income tax referendum fails, municipalities would see a 5% point decrease in LGDF revenues. However, that decrease would have to be agreed upon by the legislature, and its proposal came before the pandemic. 20. December 2020 – large bond payments are due, representing a valley of cashflow a. November 5th update - With the FYE 20 CAFR completed and the City’s financial position having improved again, staff has no concern about the December 2020 payments and cashflow, even with the purchase of the 651 Prairie Pointe building. 21. January 1, 2021 – when the second, full online sales tax methodology change goes into effect statewide, resulting in potentially significant (relative) sales tax revenue increases for municipalities 22. February 2021 – when abatement ordinances on alternate revenue bonds are due to the County 23. December 2021 – large bond payments are due, representing a valley for cashflow Page 12 of 24 Revenues – Summary (all old text, no updates) The primary concerns of the ongoing situation are explained in greater detail below; but for the most part, can be summarized as follows: - the State cutting or delaying various tax remittances - the County delaying property tax distributions and the impact of a potential recession on the local real estate market - delays and non-payments of various utility billing charges - limited investment opportunities in a low interest rate environment - the impact on the building and development community should a prolonged recession occur - the duration of social distancing, as many revenue streams are dependent upon people freely engaging in various activities in a public setting Revenues - Highest concern (new text only where update is noted) 24. Municipal and NHR Sales Tax – account for approximately one-third of all General Fund revenues and can be highly volatile. Restaurants and bars generate ~14% of all municipal sales tax receipts. Could see potential losses from proposed FY 21 amounts of over $750,000, based on current anecdotal sales information and the stay-at-home order being issued through the end of April. a. April 23, 2020 Update – While the stay at home order has not been extended past April 30th, recent comments by the Governor and Mayor of Chicago, as well as modeling for the COVID-19 case count, seems to indicate that widespread impacts to public gatherings will occur for several weeks, if not months. The staff has updated the FY 21 sales tax estimates, and now expects to see a decrease of more than $1,000,000 in regular and non-home rule sales taxes. b. May 7, 2020 Update – The stay at home order has been extended through May, and the Governor’s reopening plan makes it seem that widespread retail and restaurant impacts will occur through the Summer. As noted above, the February consumer sales tax / March state receipts report was released on May 7, 2020 and the 2020 figures were 9% higher than the 2019 figures for the same month. At least in the run up to the pandemic, no sales tax downturn was observed. c. June 10, 2020 Update – The stay at home order has been lifted as of June 1st, as the State enters phase 3 of the reopening plan. As noted above, the March consumer sales tax / April state receipts report, which is the first month impacted by the Governor’s Shelter in Place order was released on June 4, 2020 and the 2020 figures were nominally higher than the 2019 figures for the same month. Thus far, sales tax has remained resilient, as staff speculates that the decrease in sales tax proceeds from “non-essential businesses” and restaurants has been offset by the increased demand brought on by the pandemic for food and other consumer goods. d. July 9, 2020 Update – On Friday, June 26th the State entered phase 4 of the reopening plan, which now allows “non-essential” business to open and restaurants to resume indoor dining, albeit with restrictions. As noted above, the April consumer sales tax / May state receipts report, which is the first full month Page 13 of 24 impacted by the Governor’s Shelter in Place order, showed that the 2020 figures were nominally lower than the 2019 figures for the same month. Thus far, sales tax has remained resilient, as staff speculates that the decrease in sales tax proceeds from “non-essential businesses” and restaurants has been offset by the increased demand brought on by the pandemic for food and other consumer goods. Conversely, NHR sales are beginning to lag, presumably because the items consumers are buying are exempt. e. August 6, 2020 Update – As mentioned in the July 9th update and further above in this memo, the non-home rule sales tax for the June state report is down 20% year-over-year, giving further evidence to the observation of consumers spending more on essential goods than non-essential goods. f. September 17, 2020 Update – As mentioned above, sales taxes have remained resilient thus far in FY 21, either matching or exceeding prior year amounts. g. October 8, 2020 Update - As mentioned above, sales taxes have remained fairly resilient throughout the pandemic thus far, with an average increase of around 4% over the last six months. After increasing by 11% last month, NHR sales increased by 5% in October, which is a positive indicator that area residents are beginning to make more general merchandise purchases, in addition to food and other household goods. h. November 5th Update – At time of creation of this memo, the November sales tax report has not been released from the state. Since the October 27th City Council meeting, staff was able to complete the manual data entry of sales tax performance pre- and post-pandemic from a variety of Illinois municipalities. As seen within the spreadsheet, Yorkville sales taxes were doing relatively well pre- pandemic, and has weathered the post-pandemic months. Pre-pandemic, Yorkville was seeing average growth year-over-year in the 3% to 8% range, and post pandemic is seeing anywhere from a 5% loss to 3% growth. This is compared to a pre-pandemic average growth range of 3.5% to 4% and a post- pandemic impact of a 10% to 15% loss. Revenues - High concern (new text only where noted) 25. Income Tax – could possibly decline by $200,000 or more due to sharp increases in unemployment levels and lower corporate profits should a recession occur. The State is also likely to either cut or delay payments, due to their own budgetary issues. a. May 7, 2020 Update – As mentioned earlier in the memo, the IML released their revenue estimates, expecting a 15% decrease in income tax revenues from FY 20 actuals. This is a loss of $300k between FY 20 and FY 21. As of April 28th, the City was assuming a loss of only ~$140k between FY 20 and FY 21, which means the income tax picture has become ~$160k worse than we expected. b. June 10, 2020 Update – As mentioned above, June’s allotment of income tax came in at $118,791, which is essentially even with last June’s allotment of $119,293. Income tax receipts will finish FY 20 at approximately $1.87M, which is a 5% decrease in comparison to last year. IML has revised its FY 21 Page 14 of 24 per capita estimate to $97. If $97 per capita comes to fruition, it would match the FY 20 actual figures (i.e. revenues are flat). c. July 23, 2020 Update – As mentioned previously July’s income tax proceeds totaled $188,635, which is about 6% higher than the prior year’s allotment of $178,400. The IML currently has income tax pegged at $97 per capita, which would put the City’s total income tax around $1.85M for FY 21. d. August 20, 2020 Update – As referenced above, August’s income tax proceeds totaled $257,905, which is more than twice the amount of the prior year’s allotment of $127,883. e. September 17, 2020 Update – As mentioned above, September’s income tax proceeds were $146,132, which is a 29% increase over last September’s amount of $113,183. f. October 22, 2020 Update - As referenced above, October ’s income tax proceeds were $211,612, which was a 4.8% increase over the prior year’s amount of $201,938. g. November 5th update – As mentioned at the October 27th City Council meeting, the IML revised its income tax estimates for FY 21 to $105 per capita, which is unexpectedly far greater than their prior estimates of $98 per capita (and where the City currently estimates). Since the meeting, the progressive income tax referendum has failed, with the Governor vowing to look at large cuts in state government services and revenue sharing (including, presumably, LGDF) before pivoting to a likely across the board flat-income tax increase. It is not known how exactly the state will address its budget shortfall, especially given the unlikelihood of an immediate federal package to address revenue shortfalls for state and local governments. During last year’s budget address, the Governor did propose that if the income tax referendum fails, municipalities would see a 5% point decrease in LGDF revenues. However, that decrease would have to be agreed upon by the legislature, and its proposal came before the pandemic. 26. Local Use Tax – decline could be marginal, due to the prevalence of on-line sales. However, the State is also likely to either cut or delay payments. a. May 7, 2020 Update – As mentioned earlier in the memo, the IML released their revenue estimates, which expect no change between FY 20 and FY 21. As of April 28th, the City was assuming a loss of ~$87k in use taxes, which means the use tax picture has become $87k better than we expected. b. May 21, 2020 Update – May’s allotment of local use tax came in 3% higher than last year’s allotment of $45,940. Assuming June’s allotment remains flat with last year’s amount, local use tax would finish FY 20 at approximately $658,000. This observance aligns with the IML’s estimate that use taxes are likely to not decrease in FY 21, based on the large transfer of retail sales to online purchases. c. June 10, 2020 Update – June’s allotment of local use tax came in 15% higher than the previous year, ostensibly due to the pandemic and corresponding shelter in place order from the Governor. Local use tax is expected to finish FY 20 at $665,000, which is a 15% increase over FY 19 amounts. Page 15 of 24 d. July 23, 2020 Update – Local use tax continues to remain robust, ostensibly due to the continued popularity of on-line shopping, especially during the pandemic. Local use proceeds are up 29% from July of last year, coming in at $63,676 (the July 2019 amount was $49,432). The IML currently predicts FY 21 local use at $35.50 per capita, which would yield an annualized amount of ~$675,000. Assuming this comes to fruition, FY 21 local use would increase by 1.5% over the prior year (FY 20). e. August 20, 2020 Update – Local use tax continues to remain strong, with August proceeds coming in at $70,816, which is a 43% increase over the prior year ($49,646 – August 2019). f. September 17, 2020 Update – As mentioned in the sales tax section above, local use tax continues to remain robust, posting another 40+% increase in September ($71,494 v. $50,740 in September 2019). Despite significant recent growth in this revenue stream, local use tax should begin to level off and decline starting next month, as October (July consumer sales) will be the first month in which on-line retailers will be required to collect local sales taxes, instead of use taxes. g. October 22, 2020 - October represents the first month (July consumer sales) in which on-line retailers were required to collect sales taxes, instead of use taxes. Nonetheless, local use revenues posted strong year-over-year gains, coming in at $72,294, which is a 39.3% increase over last October’s amount of $51,886. Despite this sharp increase in the current month, it is expected that this revenue stream will begin to level off and decline, as proceeds in future months will be classified as sales instead of local use taxes (thus negating one and other from a budgetary standpoint). 27. Motor Fuel Tax – may decline by over $100,000 from decreased demand, as a result of high unemployment and more people working remotely. The State also likely to either cut or delay payments. a. May 7, 2020 Update – As mentioned earlier in the memo, the IML released their MFT and TRF estimates, expecting a loss of 15% in MFT and lowering their per capita projections for TRF slightly. In the FY 21 budget approval, the City assumed moderate growth in the MFT and had not updated those estimates as a result of the pandemic. As a result, the IML estimates for MFT and TRF are $125,000 worse than we expected. b. June 10, 2020 Update – As mentioned above, the IML has revised its FY 21 MFT and TRF projections this week. Per capita MFT was reduced by almost 20%, from $24.85 to $20; whereas TRF projections were reduced by 11%, from $16.87 to $15. This puts the City’s share at $380,000 (MFT) and $285,000 (TRF), respectively – which combined is $128,000 less than FY 21 budgeted amounts. Fortunately, this projected loss is more than offset by proceeds from the REBUILD Illinois program, mentioned above c. July 23, 2020 Update – As mentioned earlier in the memo, MFT proceeds declined by ~25% and was worse than expected, as the current IML target for FY 21 is $20 per capita (~$380,000 annualized), which is an 18% decrease from FY 20 totals. MFT TRF proceeds came in at $19,700 in July, which is equal to 75% of the regular MFT proceeds received. Page 16 of 24 d. August 20, 2020 Update – As referenced above, once again MFT proceeds declined by 25% in comparison to the prior year, which is consist with its performance over the last four months. MFT TRF proceeds totaled $23,536 in August, which is equal to 72% of the regular MFT allotment for the month. e. September 17, 2020 Update – As mentioned above, MFT proceeds rebounded in September, posting a year-over year gain of 11%. MFT TRF proceeds totaled $26,736 in September, which is equal to 69% of the regular MFT allotment for the month. f. October 22, 2020 Update - As referenced above, after an increase last month, MFT proceeds once again declined by ~12% in comparison to the prior year ($35,398 in Oct 20 v. $40,152 in Oct 19). MFT TRF proceeds totaled $25,562 in October, which is equal to 72% of the regular MFT allotment for the month. 28. Water Sales, Infrastructure Fees and Late Penalties – water sales may decline due to shrinking usage or wet weather. May adversely impact cash flow due to customers paying late or not at all. Late penalties may also vary, depending on whether or not fees are waived. 29. Sewer Maintenance Fees and Infrastructure Fees – similar to water infrastructure fees, may adversely impact cash flow due to customers paying late or not at all. 30. Child Development and Athletics & Fitness – may result in substantial refunds and season cancellations depending on how long the shelter in place order lasts and the willingness of residents to reengage in public activities. a. June 10, 2020 Update – Staff expects there to be a significant decrease in revenue and profit margin due to the Restore Illinois Plan restrictions on in-person programming and the willingness of residents to reengage in public activities. For example, about two-thirds of the spring youth sports league participants have requested refunds. We expect that this trend will continue throughout the year or until we reach Phase 5 of the Restore Illinois Plan. Nevertheless, as the State updates in-person programming guidelines we potentially could see an increase in in-person programming opportunities, revenue and profit margins. 31. Library Property Taxes – account for ~95% of all Library revenues. Any substantial delays in payments or remittance may result in serious operational and cash flow issues for the Library. 32. TIF Property Taxes – any substantial delays in payments or remittance would add continued pressure to the General Fund, which directly offsets the negative cash position of the three TIF Funds. In future fiscal years, a potential decline in property values would further inhibit the TIF districts ability to eliminate its negative equity position. Revenues - Medium concern (all old text, no new updates) 33. Corporate Property Taxes – may be delayed by the County. This, coupled with delayed remittance of state taxes, would put a strain on operational cash flow. In future fiscal Page 17 of 24 years, this revenue stream may continue to decline, as more and more funds are diverted away to cover the City’s contribution to the Police Pension Fund. a. April 23, 2020 Update – Property taxes are not being delayed by the County, but late fees are being waived for a couple months. b. June 10, 2020 Update – The first allotment of property tax was received in early June. It was a week later than normal, but the amounts were in-line with expectations, thus far. c. August 20, 2020 Update – As mentioned above, corporate property tax proceeds remain consist with prior year amount through July, despite the County not assessing a penalty until after August 15th (for those individuals approved for a COVID-19 waiver). d. October 8, 2020 Update – To date the City has received five out of seven allotments of property tax from the 2019 levy for a total of ~$3.2M, which is 96% of the total amount levied of $3.34M; which falls exactly in-line with last year’s collection rate. 34. Building Permits, Connection & Development Fees – the impact on permit revenue from the pandemic and recession that is anticipated to follow, remains to be seen. Staff will continue to provide updates regarding these revenue streams as information becomes available. a. June 10, 2020 Update – Total permits issued thus far in FY 21 total 217, which is significantly higher than last May’s amount of 128. Singe family and commercial permits total 20 thus far in FY 21, in comparison to 31 permits issued last May. 35. Amusement, Video Gaming & Hotel Taxes – the impact on these revenue streams are wholly dependent on the longevity of the COVID-19 pandemic and the shelter in place order from the Governor. Hotel tax receipts will have limited impact on the City budget, as 90% of all proceeds received are remitted to the AACVB. 36. Investment Earnings – are expected decline sharply City-wide in the upcoming fiscal year, due to potentially declining revenues and an extremely low interest rate environment. a. June 10, 2020 Update – Limited opportunities for investment earnings seem likely for the City for at least the next two fiscal years, as the Fed recently announced that it will continue to track interest rates near zero through at least 2022, in an effort to support the national economic recovery. b. August 20, 2020 Update - As expected, interest rates have declined precipitously over the last several months. As an example, Illinois Funds, which is typically one of the higher yielding investment vehicles for the City, was yielding an annualized rate of 2.2% in August of 2019. Currently, its offering an annualized rate of 0.15%, a decline of over 90%. c. September 17, 2020 Update – The Fed announced yesterday that it would maintain the federal funds rate at a range between 0 and 0.25%, until inflation begins to average at least 2% for an extended period of time, which may take until the end of 2023. Should this assumption hold, the City will experience a prolonged period of limited investment earnings until that latter half of FY 24. Page 18 of 24 37. MFT High Growth Earnings – similar situation to the other state taxes mentioned above, these proceeds could be swept or delayed by the State. Revenues - Low or no concern (all old text, no updates) 38. These revenue streams are comprised of pass-through items (such as business district or admission taxes), various reimbursements from developers and other sources, and all other revenues not previously identified – with minimal, individual impact on the overall budget. Expenditures under consideration (all old text, no updates) The Mayor and staff have preliminarily discussed a first cut list of approximately $1.3m in the general fund or related funds and $200,000 in the water fund to offset a potential loss of $1.3m in general fund revenues. We have reprinted the full list of the “easy/medium/difficult” categories from the April 14th City Council memo, with items recommended to be cut noted. All of the cuts marked below will be continuously reviewed by the Mayor and staff and may be amended or rescinded in the future. Expenditures - Easy to implement (all old text, no updates) 39. Delay the proposed new PW employee - $100,000 annually through FY 25 a. April 23, 2020 Update – Cut until things stabilize. 40. Delay the FY 22 Police Commander - $150,000 annually beginning in FY 22 and annually through FY 25 a. April 23, 2020 Update – Cut until things stabilize. 41. Implement a hiring freeze/review process whenever a vacancy occurs. The City has one anticipated retirement in the police department at the end of FY 20, and the Chief and the Mayor have proposed leaving that position vacant going forward - $85,000 annually through FY 25 for police retirement vacancy; TBD for all other employees a. April 23, 2020 Update – Implement a hiring freeze on a case-by-case basis. Do not rehire position to be vacated through one police officer retirement. Do not hire seasonal part-time help in the Parks and Public Works Departments. b. August 6, 2020 – The City is in the process of hiring a Police Records Clerk, due to staffing needs within the department. 42. Cutback or reduce new budget proposals a. New sidewalk program – gross annual spend proposed at $125,000 i. April 23, 2020 Update – Reduce the annual spend for this project, but watch for a turnaround and opportunity to reinstate the full budget amount. b. Pavement striping – gross annual spend proposed at $62,000 Page 19 of 24 i. April 23, 2020 Update – Reduce the annual spend for this project but watch for a turnaround and opportunity to reinstate the full budget amount. ii. August 6, 2020 Update – The City moved forward with a $25,000 striping bid in July 2020. c. Public Works building RFQ - $30,000 i. April 23, 2020 Update – Cut until things stabilize. d. Police building RFQ - $30,000 i. April 23, 2020 Update – Cut until things stabilize. e. E-ticketing software - $26,500 i. April 23, 2020 Update – Cut this project, but watch for a turnaround and opportunity to reinstate at a later date. f. Office chairs - $10,000 i. April 23, 2020 Update – Cut until things stabilize. g. Buy one less police vehicle per year - $65,000 potential savings per vehicle i. April 23, 2020 Update – Reduce the annual spend for this project but watch for a turnaround and opportunity to reinstate the full budget amount. ii. July 23, 2020 Update – There are two police SUVs budgeted in FY 21 and both were authorized by City Council in March 2020. Staff is in the process of ordering the first SUV, and the second SUV will be held off as mentioned above. iii. August 6, 2020 – The first police SUV has been ordered. The second SUV is held off as discussed. h. Bulk water dispenser - $20,000 i. April 23, 2020 Update – Not cut for the time being, as cost is housed within the water fund. i. Enterprise Resource Program (ERP) - gross budget spend in FY 21 and FY 22 proposed at $475,000 i. April 23, 2020 Update – Cut this project but continue to do due diligence on reducing scope and cost of a future ERP project and watch for a turnaround and opportunity to reinstate at a later date. j. Cable consortium participation – net annual spend in FY 21 proposed at $65,000 i. April 23, 2020 Update – Cut participation in the consortium from a financial basis but do due diligence on remaining in the consortium at a reduced contribution amount and/or broadcasting public meetings with in house resources. ii. August 6, 2020 Update – Waubonsee Community College has exited the consortium as of July 31, and the consortium expenditures should be minimal for the next several weeks while the Consortium discusses its Page 20 of 24 service delivery model. FY 21 expenditures should be $0, but for future City Council action. Expenditures - Medium difficulty to implement (new text only where update is noted) 43. Compensation and benefits a. The City implemented a one-week furlough during the last recession. A one- week furlough based on current staff counts and compensation would yield more than $100,000 in savings. This assumes that all employees, including union employees (subject to negotiation), would take a one-week furlough. i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient. b. The City froze salaries for a year or two during the last recession, depending on the group of employees. A 0% raise for current non-union employees would yield more than $100,000 in savings annually and compounded compared to the FY 21 budget proposal. i. April 23, 2020 Update – Recommendation to immediately implement. ii. August 6, 2020 Update – The Police Officers union contract is on the City Council agenda for approval with a 2% COLA for August 2020 implementation. Non-union salaries are being readdressed depending on successful completion of the Public Works union contract and the Sergeants union contract. iii. October 8, 2020 Update – The MOU approving a one-year extension to the Public Works contract was approved with a 2% COLA at the September 22nd City Council meeting. The Sergeants contract is expected to be presented to Council for consideration at the October 13th meeting. iv. November 5th Update – The Sergeants contract has been approved, with the same COLA levels as the Public Works contract and the Officers contract. c. The elected official compensation ordinance just approved by City Council doesn’t take effect until FY 24, but the annual value is $30,000 over prior compensation levels. i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient 44. Cutback, reduce, defer a. Police pension contributions, currently at 100% funding target but legally required only at 90% funding target - $195,000 difference in FY 21 i. April 23, 2020 Update – Savings can’t be realized until FY 22, which is when the property tax levy to be passed by the City Council in December 2020 will be on the property tax bills. We recommend exploring this option with the police pension fund over the coming months. b. Greenbriar Road RTBR supplemental project - $200,000 in FY 21 Page 21 of 24 i. April 23, 2020 Update – Cut this project, but watch for a turnaround and opportunity to reinstate at a later date. c. 2021 RTBR program - $1,700,000 in FY 22 i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient d. Staff training, organization wide - $100,000 annual i. April 23, 2020 Update – Reduce the annual spend for this project but watch for a turnaround and opportunity to reinstate the full budget amount. e. Staff membership in professional organizations – TBD i. April 23, 2020 Update – Reduce the annual spend for this project but watch for a turnaround and opportunity to reinstate the full budget amount. f. Ask for all consultants, vendors, and partners to reduce contract value - TBD i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient. However, without being asked, Attorney Orr has reduced her hourly rate by 7.5%. g. Mosquito control - $6,000 annual i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient h. Library liability insurance - $25,000 annual i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient i. Tuition reimbursement for currently enrolled employees - $15,000 annual in five year budget proposal i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient j. Minute taking change - $4,000 annual i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient k. Snow plow blades - $14,000 in FY 21 i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient l. Playground replacements - $200,000 in FY 21 i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient m. Parks equipment and mowers - $70,000 in FY 21 i. April 23, 2020 Update – Cut until things to stabilize. Page 22 of 24 ii. July 23, 2020 Update – A new wing mower is proposed to be purchased for $53,000. iii. August 6, 2020 Update – The new wing mower was authorized by City Council at the July 28th meeting. n. Sanitary sewer crawler camera - $65,000 in FY 21 i. April 23, 2020 Update – Cut until things stabilize. o. Hot water unit for vactor truck - $15,000 in FY 21 i. April 23, 2020 Update – Cut until things stabilize. p. Public Works mowers - $31,000 in FY 21 i. April 23, 2020 Update – Cut until things stabilize. ii. July 23, 2020 Update – A medium-sized mower is being purchased for $11,000. iii. August 6, 2020 Update – The medium sized mower has been ordered. q. Elizabeth St watermain replacement - $600,000 in FY 21 i. April 23, 2020 Update – Cut until things stabilize. This project is entirely housed within the water fund, but we are recommending it be deferred indefinitely to protect cash-flow. r. Water Fund capital including vehicles, Appletree Ct watermain, Well #7 electrical work, SCADA upgrades, water tower painting, Orange and Olsen watermain engineering work, and pressuring sensing valve program - $100,000 in FY 21 i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient. Costs are entirely housed within the water fund. Expenditures - High difficulty to implement or high impact to organization and services (all old text, no updates) 45. Compensation and benefits a. Reduce health insurance benefits – TBD i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient b. Change health insurance carrier – would have been $100,000 difference in FY 21 if implemented, value in FY 22 is TBD i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient c. Move to self-insurance – Value TBD, but risk to City would increase i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient Page 23 of 24 d. Furloughs of 20% (turning a 40 hour work week into a 32 hour work week) for all employees, including union employees (bargained) - $1,500,000 annual and compounded i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient e. Progressive salary cuts of 5% for employees paid less than $60,000 annually, 10% for employees between $60,000 and $100,000 annually, and 15% for employees above $100,000 - $900,000 annually and compounded i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient f. Salary freeze for all union employees (must be negotiated) - $100,000 annually and compounded i. April 23, 2020 Update – Recommendations to negotiate with unions. ii. August 6, 2020 Update – The Police Officers union contract is on the City Council agenda for approval, with a 2% COLA effective August 2020. iii. November 5th Update – The Sergeants contract and the Public Works contract both have a 2% COLA effective August 2020. 46. Waves of staff layoffs – The City’s peak full-time employment count prior to the last recession was 96 actual employees, with 105 budgeted. During the recession and afterwards, the City reduced employment counts through a variety of methods and had a low-count of 71 full-time employees. The City’s current employment count as of April is 77. Layoffs would have varying service impacts and cost savings, and specific layoffs would only be discussed in executive session. a. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient 47. Sell assets a. The Van Emmon Activity Center was worth $1.2m prior to the pandemic. i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient. b. The 8 acres at Kendall Marketplace was worth $400,000 prior to the pandemic. i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient 48. Categorical last resorts a. Refinance, restructure, and/or renegotiate all bond payments to delay and reduce imminent bond payment amounts. i. April 23, 2020 Update – No immediate proposal to implement, but due diligence will be conducted by staff for December 2020 bond payments. b. Renegotiate all developer obligations and payments to reduce imminent payment amounts. Page 24 of 24 i. April 23, 2020 Update – No immediate proposal to implement, but due diligence will be conducted by staff on a case-by-case basis. c. Restructure developer fees and deposits to reduce City’s financial burden. This would have the impact of increasing costs to developers and builders. i. April 23, 2020 Update - April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient d. Revenue enhancements. There are many options for raising tax and fee amounts, and creating new taxes but these would only help the organization and would burden the public. i. April 23, 2020 Update - No immediate proposal to implement. Readdress proposal later if first cut list is insufficient New Proposals, as of April 23, 2020 (all old text, no updates) 49. Part-time hires – As noted above in the hiring freeze section, the Director Dhuse and Director Evans have both separately made the recommendation not to hire any seasonal part-time help in their departments. $100,000 FY 21 value. 50. Outsourced inspections – Director Noble and Code Official Ratos have been managing inspection workload to minimize outsourcing. $60,000 FY 21 value. 51. Baseline Road Bridge – There has been no specific proposal to spend these funds, as they had been budgeted simply as a protection against a sudden closure of the bridge. $25,000 FY 21 value. New Proposals, as of May 7, 2020 (all old text, no updates) 52. UDO – At the direction of the Mayor, the City staff negotiated a one-year pause of the UDO with both consultants. The consultants agree that the rates and cost within the agreement will continue forward for the extra year and that the study could be resumed at any time within the year. $80,000 FY 21 value. Recommendation This is an informational item. Staff requests feedback on the content within. 201820192019202020192020Regular Sales Tax Aurora 2,198,646$ 2,460,266$ 11.9%1,387,842$ 1,606,076$ 15.7%1,495,964$ 1,629,306$ 8.9% 12.2%Regular Sales Tax Chicago 27,465,362$ 28,201,296$ 2.7%20,426,071$ 21,891,735$ 7.2%20,812,543$ 20,264,626$ ‐2.6% 2.4%Regular Sales Tax Geneva 599,865$ 573,300$ ‐4.4%324,751$ 346,684$ 6.8%355,598$ 313,373$ ‐11.9%‐3.2%Regular Sales Tax Montgomery 431,565$ 425,661$ ‐1.4%313,270$ 334,466$ 6.8%301,994$ 319,612$ 5.8% 3.7%Regular Sales Tax Naperville 3,249,844$ 3,462,791$ 6.6%2,281,626$ 2,510,865$ 10.0%2,390,551$ 2,459,388$ 2.9% 6.5%Regular Sales Tax North Aurora 404,519$ 467,816$ 15.6%307,836$ 355,090$ 15.4%345,676$ 365,184$ 5.6% 12.2%Regular Sales Tax Oswego 640,107$ 655,201$ 2.4%441,971$ 474,213$ 7.3%454,934$ 455,138$ 0.0% 3.2%Regular Sales Tax Plainfield 541,029$ 541,723$ 0.1%405,009$ 425,161$ 5.0%397,841$ 392,589$ ‐1.3% 1.3%Regular Sales Tax Plano 149,819$ 154,805$ 3.3%120,183$ 126,847$ 5.5%121,679$ 130,684$ 7.4% 5.4%Regular Sales Tax St Charles 1,109,710$ 1,128,960$ 1.7%836,898$ 882,300$ 5.4%844,081$ 889,227$ 5.3% 4.2%Regular Sales TaxSugar Grove 83,431$ 95,054$ 13.9%80,042$ 81,115$ 1.3%72,298$ 70,778$ ‐2.1%4.4%4.8% 7.9% 1.6% 4.8%Home Rule Sales Tax Aurora 1,962,005$ 2,200,058$ 12.1%1,125,140$ 1,334,029$ 18.6%1,226,896$ 1,308,054$ 6.6% 12.4%Home Rule Sales Tax Chicago 24,943,335$ 25,608,947$ 2.7%17,399,625$ 18,947,410$ 8.9%17,889,295$ 17,067,204$ ‐4.6% 2.3%Home Rule Sales Tax Naperville 1,368,255$ 1,419,060$ 3.7%917,823$ 992,131$ 8.1%929,498$ 914,904$ ‐1.6% 3.4%Home Rule Sales Tax Oswego 556,483$ 565,420$ 1.6%355,801$ 380,490$ 6.9%368,250$ 365,381$ ‐0.8% 2.6%Home Rule Sales Tax Plainfield 538,651$ 520,886$ ‐3.3%370,757$ 384,978$ 3.8%369,389$ 361,617$ ‐2.1%‐0.5%Home Rule Sales Tax St Charles 607,302$ 624,798$ 2.9%435,716$ 466,395$ 7.0%426,079$ 415,215$ ‐2.5% 2.5%NonHomeRule Sales Tax Geneva 536,612$ 506,135$ ‐5.7%276,323$ 286,110$ 3.5%299,948$ 261,136$ ‐12.9%‐5.0%NonHomeRule Sales Tax Montgomery 284,303$ 292,046$ 2.7%212,451$ 217,916$ 2.6%202,123$ 203,514$ 0.7% 2.0%NonHomeRule Sales Tax North Aurora 92,862$ 98,413$ 6.0%67,035$ 81,792$ 22.0%67,033$ 74,345$ 10.9% 13.0%NonHomeRule Sales TaxSugar Grove 54,617$ 62,647$ 14.7%47,425$ 48,222$ 1.7%47,087$ 43,254$ ‐8.1%2.7%3.7% 8.3%‐1.4% 3.5%Regular Sales Tax Yorkville 287,242$ 295,837$ 3.0%210,932$ 236,737$ 12.2%211,897$ 231,047$ 9.0% 8.1%NonHomeRule Sales Tax Yorkville 222,514$ 220,573$ ‐0.9%147,586$ 166,134$ 12.6%154,919$ 150,094$ ‐3.1% 2.9%Prepandemic Year‐over‐year change, averageYear‐over‐year changeYear‐over‐year changeJan consumer salesFeb state receiptsKnown in AprilDec consumer salesJan state receiptsKnown in March Year‐over‐year changeFeb consumer salesMarch state receiptsKnown in May 2019202020192020201920202019202020192020Regular Sales Tax Aurora 1,865,699$ 1,684,156$ ‐9.7%1,924,553$ 1,292,698$ ‐32.8%2,103,824$ 1,550,672$ ‐26.3%2,126,003$ 1,893,668$ ‐10.9%2,073,539$ 2,002,179$ ‐3.4%‐16.6%Regular Sales Tax Chicago 24,942,978$ 19,554,015$ ‐21.6%24,525,211$ 15,630,640$ ‐36.3%26,382,917$ 17,154,510$ ‐35.0%27,000,587$ 19,338,833$ ‐28.4%26,266,859$ 21,290,332$ ‐18.9%‐28.0%Regular Sales Tax Geneva 462,036$ 308,216$ ‐33.3%395,219$ 213,279$ ‐46.0%454,531$ 251,048$ ‐44.8%473,369$ 389,370$ ‐17.7%430,625$ 458,405$ 6.5%‐27.1%Regular Sales Tax Montgomery 375,858$ 393,849$ 4.8%365,322$ 345,942$ ‐5.3%417,607$ 412,795$ ‐1.2%421,037$ 420,272$ ‐0.2%406,741$ 411,274$ 1.1%‐0.1%Regular Sales Tax Naperville 2,864,787$ 2,349,199$ ‐18.0%2,895,087$ 1,793,477$ ‐38.1%3,180,468$ 2,429,792$ ‐23.6%3,053,413$ 2,950,152$ ‐3.4%3,120,927$ 3,242,502$ 3.9%‐15.8%Regular Sales Tax North Aurora 407,519$ 372,573$ ‐8.6%377,896$ 367,341$ ‐2.8%427,098$ 420,683$ ‐1.5%414,095$ 461,819$ 11.5%474,432$ 544,189$ 14.7%2.7%Regular Sales Tax Oswego 550,034$ 511,244$ ‐7.1%527,780$ 466,457$ ‐11.6%576,436$ 503,093$ ‐12.7%587,337$ 578,544$ ‐1.5%562,718$ 561,845$ ‐0.2%‐6.6%Regular Sales Tax Plainfield 482,962$ 451,114$ ‐6.6%471,060$ 435,908$ ‐7.5%537,616$ 482,175$ ‐10.3%510,685$ 529,052$ 3.6%514,244$ 533,399$ 3.7%‐3.4%Regular Sales Tax Plano 144,813$ 145,408$ 0.4%154,632$ 134,787$ ‐12.8%167,405$ 154,496$ ‐7.7%163,972$ 150,949$ ‐7.9%166,704$ 152,088$ ‐8.8%‐7.4%Regular Sales Tax St Charles 1,016,847$ 899,522$ ‐11.5%985,372$ 786,119$ ‐20.2%1,100,766$ 978,935$ ‐11.1%1,073,774$ 1,119,384$ 4.2%1,018,367$ 1,170,077$ 14.9%‐4.7%Regular Sales TaxSugar Grove 80,599$ 91,016$ 12.9%84,320$ 86,397$ 2.5%95,939$ 88,399$ ‐7.9%88,307$ 92,417$ 4.7%97,581$ 96,178$ ‐1.4%2.1%‐8.9%‐19.2%‐16.5%‐4.2% 1.1%‐9.5%Home Rule Sales Tax Aurora 1,563,066$ 1,338,095$ ‐14.4%1,622,955$ 967,268$ ‐40.4%1,841,746$ 1,187,765$ ‐35.5%1,903,578$ 1,562,260$ ‐17.9%1,826,384$ 1,678,549$ ‐8.1%‐23.3%Home Rule Sales Tax Chicago 22,088,004$ 14,794,183$ ‐33.0%21,729,700$ 10,978,288$ ‐49.5%23,752,970$ 12,629,606$ ‐46.8%24,771,900$ 14,436,909$ ‐41.7%23,546,798$ 16,864,325$ ‐28.4%‐39.9%Home Rule Sales Tax Naperville 1,111,282$ 895,062$ ‐19.5%1,146,143$ 658,405$ ‐42.6%1,305,104$ 910,232$ ‐30.3%1,280,872$ 1,120,302$ ‐12.5%1,237,143$ 1,215,292$ ‐1.8%‐21.3%Home Rule Sales Tax Oswego 450,145$ 381,922$ ‐15.2%429,302$ 328,084$ ‐23.6%475,595$ 400,495$ ‐15.8%507,504$ 480,280$ ‐5.4%457,349$ 458,053$ 0.2%‐11.9%Home Rule Sales Tax Plainfield 453,446$ 392,742$ ‐13.4%446,969$ 375,598$ ‐16.0%519,028$ 433,255$ ‐16.5%497,453$ 493,284$ ‐0.8%496,612$ 490,654$ ‐1.2%‐9.6%Home Rule Sales Tax St Charles 511,317$ 427,125$ ‐16.5%504,115$ 359,595$ ‐28.7%573,991$ 440,501$ ‐23.3%577,059$ 528,111$ ‐8.5%518,784$ 528,000$ 1.8%‐15.0%NonHomeRule Sales Tax Geneva 378,079$ 237,920$ ‐37.1%333,831$ 158,770$ ‐52.4%392,877$ 192,488$ ‐51.0%411,486$ 323,596$ ‐21.4%366,834$ 328,388$ ‐10.5%‐34.5%NonHomeRule Sales Tax Montgomery 248,795$ 244,984$ ‐1.5%245,961$ 229,303$ ‐6.8%281,982$ 298,642$ 5.9%284,599$ 301,312$ 5.9%277,068$ 292,861$ 5.7%1.8%NonHomeRule Sales Tax North Aurora 81,199$ 79,831$ ‐1.7%78,773$ 62,516$ ‐20.6%86,997$ 71,416$ ‐17.9%90,947$ 85,792$ ‐5.7%102,812$ 106,931$ 4.0%‐8.4%NonHomeRule Sales TaxSugar Grove 53,823$ 52,610$ ‐2.3%56,148$ 47,428$ ‐15.5%62,714$ 56,756$ ‐9.5%58,630$ 60,863$ 3.8%62,324$ 60,781$ ‐2.5%‐5.2%‐15.4%‐29.6%‐24.1%‐10.4%‐4.1%‐16.7%Regular Sales Tax Yorkville 254,112$ 253,656$ ‐0.2%259,358$ 257,366$ ‐0.8%286,262$ 286,629$ 0.1%283,950$ 315,478$ 11.1%285,760$ 299,313$ 4.7%3.0%NonHomeRule Sales Tax Yorkville 187,501$ 175,379$ ‐6.5%194,412$ 168,881$ ‐13.1%216,512$ 171,401$ ‐20.8%218,480$ 241,784$ 10.7%214,945$ 225,794$ 5.0%‐4.9%Year‐over‐year changePostpandemic Year‐over‐year change, averageYear‐over‐year changeYear‐over‐year changeYear‐over‐year changeMay consumer salesJune state receiptsKnown in AugustMarch consumer salesApril state receiptsKnown in JuneApril consumer salesMay state receiptsKnown in JulyJuly consumer salesAugust state receiptsKnown in OctoberJune consumer salesJuly state receiptsKnown in September Year‐over‐year change