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City Council Packet 2021 10-26-21
AGENDA CITY COUNCIL MEETING Tuesday, October 26, 2021 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 Arden Joe Plocher Chris Funkhouser Seaver Tarulis Dan Transier Matt Marek Jason Peterson Establishment of Quorum: Amendments to Agenda: Presentations: 1. Mayor of the Day – Emily Weber 2. Fiscal Year 2021 Audit Report Public Hearings: Citizen Comments on Agenda Items: Consent Agenda: 1. Minutes of the Regular City Council – September 28, 2021 2. Bill Payments for Approval $ 653,164.17 (vendors) $ 321,029.27 (payroll period ending 10/15/21) $ 974,193.44 (total) 3. PW 2021-57 Water Department Reports for February – September 2021 4. PW 2021-63 Gas N Wash Yorkville – Security Release – authorize the release of the remaining performance security (CNB Bank & Trust, N.A. Letter of Credit #21901824) Mayor’s Report: Public Works Committee Report: 1. PW 2021-60 2022 Roads to Better Roads – Design Engineering Agreement 2. PW 2021-61 Wheel Loader Purchase Economic Development Committee Report: United City of Yorkville 800 Game Farm Road Yorkville, Illinois 60560 Telephone: 630-553-4350 www.yorkville.il.us City Council Agenda October 26, 2021 Page 2 Public Safety Committee Report: Administration Committee Report: 1. CC 2021-53 Annual Treasurer’s Report 2. ADM 2021-39 Treasurer’s Report for September 2021 3. ADM 2021-41 2011 Bond Refinancing a. Ordinance calling a public hearing concerning the intent of the City Council of the United City of Yorkville, Kendall County, Illinois, to sell not to exceed $1,050,000 General Obligation Alternate Revenue Bonds b. Ordinance authorizing the issuance of general obligation alternate revenue bonds of the United City of Yorkville, Kendall County, Illinois in an amount not to exceed $1,050,000 pursuant to Section 15 of the Local Government Debt Reform Act of the State of Illinois, as amended, and the Municipal Code of the State of Illinois, as amended Park Board: Planning and Zoning Commission: City Council Report: City Clerk’s Report: Community and Liaison Report: Staff Report: Mayor’s Report (cont’d): 1. CC 2021-04 City Buildings Updates 2. CC 2021-38 Water Study Update Additional Business: Citizen Comments: Executive Session: Adjournment: COMMITTEES, MEMBERS AND RESPONSIBILITIES ADMINISTRATION: November 17, 2021 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Finance Library Vice-Chairman: Alderman Funkhouser Administration Committee: Alderman Transier Committee: Alderman Tarulis City Council Agenda October 26, 2021 Page 3 COMMITTEES, MEMBERS AND RESPONSIBILITIES cont’d: ECONOMIC DEVELOPMENT: November 2, 2021 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Peterson Community Development Planning & Zoning Commission Vice-Chairman: Alderman Koch Building Safety & Zoning Kendall Co. Plan Commission Committee: Alderman Plocher Committee: Alderman Funkhouser PUBLIC SAFETY: November 4, 2021 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Transier Police School District Vice-Chairman: Alderman Tarulis Committee: Alderman Committee: Alderman Marek PUBLIC WORKS: November 16, 2021 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Marek Public Works Park Board Vice-Chairman: Alderman Plocher Engineering YBSD Committee: Alderman Koch Parks and Recreation Committee: Alderman Peterson UNITED CITY OF YORKVILLE WORKSHEET CITY COUNCIL Tuesday, October 26, 2021 7:00 PM CITY COUNCIL CHAMBERS ---------------------------------------------------------------------------------------------------------------------------------------- AMENDMENTS TO AGENDA: ---------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------------------- PRESENTATIONS: ----------------------------------------------------------------------------------------------------------------------------------------- 1. Mayor of the Day – Emily Weber 2. Fiscal Year 2021 – Audit Report ----------------------------------------------------------------------------------------------------------------------------------------- CITIZEN COMMENTS ON AGENDA ITEMS: ----------------------------------------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------------------------------------------------------- CONSENT AGENDA: ----------------------------------------------------------------------------------------------------------------------------------------- 1. Minutes of the Regular City Council – September 28, 2021 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 2. Bill Payments for Approval □ Approved ________ □ As presented □ As amended □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 3. PW 2021-57 Water Department Reports for February – September 2021 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 4. PW 2021-63 Gas N Wash Yorkville – Security Release □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- PUBLIC WORKS COMMITTEE REPORT: ----------------------------------------------------------------------------------------------------------------------------------------- 1. PW 2021-60 2022 Roads to Better Roads – Design Engineering Agreement □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 2. PW 2021-61 Wheel Loader Purchase □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- ADMINISTRATION COMMITTEE REPORT: ----------------------------------------------------------------------------------------------------------------------------------------- 1. CC 2021-53 Annual Treasurer’s Report □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 2. ADM 2021-39 Treasurer’s Report for September 2021 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 3. ADM 2021-41 2011 Bond Refinancing a. Ordinance calling a public hearing concerning the intent of the City Council of the United City of Yorkville, Kendall County, Illinois, to sell not to exceed $1,050,000 General Obligation Alternate Revenue Bonds □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ b. Ordinance authorizing the issuance of general obligation alternate revenue bonds of the United City of Yorkville, Kendall County, Illinois in an amount not to exceed $1,050,000 pursuant to Section 15 of the Local Government Debt Reform Act of the State of Illinois, as amended, and the Municipal Code of the State of Illinois, as amended □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- MAYOR’S REPORT (CONT’D): ----------------------------------------------------------------------------------------------------------------------------------------- 1. CC 2021-04 City Buildings Updates □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 2. CC 2021-38 Water Study 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 Presentation #1 Tracking Number Mayor of the Day – Emily Weber City Council – October 26, 2021 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 Presentation #2 Tracking Number Fiscal Year 2021 Audit Report City Council – October 26, 2021 Rob Fredrickson Finance Name Department United City of Yorkville 800 Game Farm Road Yorkville, Illinois 60560 (630) 553-4350 www.yorkville.il.us Fiscal Year Ended April 30, 2021 COMPREHENSIVE ANNUAL FINANCIAL REPORT UNITED CITY OF YORKVILLE, ILLINOIS COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED APRIL 30, 2021 Prepared by: Rob Fredrickson Director of Finance UNITED CITY OF YORKVILLE, ILLINOIS TABLE OF CONTENTS 1 2 Letter of Transmittal 3 -8 9 INDEPENDENT AUDITORS' REPORT 10 -12 MANAGEMENT’S DISCUSSION AND ANALYSIS 13 -24 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Position 25 -26 Statement of Activities 27 -28 Fund Financial Statements Balance Sheet – Governmental Funds 29 -30 Reconciliation of Total Governmental Fund Balance to the Statement of Net Position – Governmental Activities 31 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds 32 -33 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities – Governmental Activities 34 Statement of Net Position – Proprietary Funds 35 -36 Statement of Revenues, Expenses, and Changes in Net Position – Proprietary Funds 37 Statement of Cash Flows – Proprietary Funds 38 Statement of Fiduciary Net Position 39 Statement of Changes in Fiduciary Net Position 40 Notes to Financial Statements 41 -90 FINANCIAL SECTION PAGE INTRODUCTORY SECTION Principal Officials Organizational Chart Certificate of Achievement for Excellence in Financial Reporting UNITED CITY OF YORKVILLE, ILLINOIS TABLE OF CONTENTS REQUIRED SUPPLEMENTARY INFORMATION Schedule of Employer Contributions Illinois Municipal Retirement Fund 91 Police Pension Fund 92 Schedule of Changes in the Employer’s Net Pension Liability/(Asset) Illinois Municipal Retirement Fund 93 -94 Police Pension Fund 95 -96 Schedule of Investment Returns Police Pension Fund 97 Schedule of Changes in the Employer's Total OPEB Liability Retiree Benefit Plan 98 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual General Fund 99 Library – Special Revenue Fund 100 Parks and Recreation – Special Revenue Fund 101 OTHER SUPPLEMENTARY INFORMATION Schedules of Revenues – Budget and Actual – General Fund 102 -103 Schedule of Expenditures – Budget and Actual – General Fund 104 Schedule of Detailed Expenditures – Budget and Actual – General Fund 105 -110 Schedules of Revenues – Budget and Actual – Library – Special Revenue Fund 111 Schedule of Expenditures – Budget and Actual – Library – Special Revenue Fund 112 -113 Schedules of Revenues – Budget and Actual – Parks and Recreation – Special Revenue Fund 114 Schedules of Expenditures – Budget and Actual Parks and Recreation – Special Revenue Fund 115 -116 Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Citywide Capital – Capital Projects Fund 117 Schedule of Expenditures – Budget and Actual – Citywide Capital – Capital Projects Fund 118 Combining Balance Sheet – Nonmajor Governmental 119 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental 120 Combining Balance Sheet – Nonmajor Governmental – Special Revenue Funds 121 -122 PAGE FINANCIAL SECTION - Continued UNITED CITY OF YORKVILLE, ILLINOIS TABLE OF CONTENTS OTHER SUPPLEMENTARY INFORMATION - CONTINUED Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental - Special Revenue Funds 123 -124 Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Fox Hill Special Service Area – Special Revenue Fund 125 Sunflower Special Service Area – Special Revenue Fund 126 Motor Fuel Tax – Special Revenue Fund 127 Land Cash – Special Revenue Fund 128 Countryside TIF – Special Revenue Fund 129 Downtown TIF – Special Revenue Fund 130 Downtown TIF II – Special Revenue Fund 131 Debt Service Fund 132 Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Vehicle and Equipment – Capital Projects Fund 133 Schedule of Expenditures – Budget and Actual Vehicle and Equipment – Capital Projects Fund 134 Schedule of Expenses and Changes in Net Position – Budget and Actual Sewer – Enterprise Fund 135 Water – Enterprise Fund 136 Consolidated Year-End Financial Report 137 SUPPLEMENTAL SCHEDULES Long–Term Debt Requirements 102 E Van Emmon Building Loan Payable of 2017 138 Promissory Note of 2019 139 IEPA (L17-1156300) Loan Payable of 2007 140 General Obligation Library Bonds of 2006 141 General Obligation Refunding Alternate Revenue Source Bonds of 2011 142 General Obligation Library Refunding Bonds of 2013 143 General Obligation Refunding Alternate Revenue Source Bonds of 2014 144 General Obligation Refunding Alternate Revenue Source Bonds of 2014A 145 General Obligation Refunding Alternate Revenue Source Bonds of 2014B 146 General Obligation Refunding Alternate Revenue Source Bonds of 2014C 147 General Obligation Refunding Alternate Revenue Source Bonds of 2015A 148 General Obligation Refunding Alternate Revenue Source Bonds of 2016 149 Illinois Rural Bond Bank Debt Certificate of 2003A 150 PAGE FINANCIAL SECTION - Continued UNITED CITY OF YORKVILLE, ILLINOIS TABLE OF CONTENTS Net Position by Component – Last Ten Fiscal Years 151 -152 Changes in Net Position – Last Ten Fiscal Years 153 -154 Fund Balances of Governmental Funds – Last Ten Fiscal Years 155 -156 Changes in Fund Balances of Governmental Funds – Last Ten Fiscal Years 157 -158 Assessed Value and Actual Value of Taxable Property – Last Ten Fiscal Years 159 -160 Principal Property Taxpayers – Current Tax Levy Year and Nine Tax Levy Years Ago 161 Direct and Overlapping Property Tax Rates – Last Ten Tax Levy Years 162 -163 Property Tax Levies and Collections – Last Ten Fiscal Years 164 Estimate of Taxable Sales by Category – Last Ten Calendar Years 165 -166 Direct and Overlapping Sales Tax Rates – Last Ten Fiscal Years 167 Ratios of Outstanding Debt by Type – Last Ten Fiscal Years 168 -169 Ratios of General Bonded Debt Outstanding – Last Ten Fiscal Years 170 Schedule of Direct and Overlapping Governmental Activities Debt 171 Schedule of Legal Debt Margin – Last Ten Fiscal Years 172 -173 Pledged-Revenue Coverage Governmental Activities– Last Ten Fiscal Years 174 Pledged-Revenue Coverage Business-Type Activities – Last Ten Fiscal Years 175 Demographic and Economic Statistics – Last Ten Calendar Years 176 Principal Employers – Current Calendar Year and Nine Calendar Years Ago 177 Full-Time and Part-Time Government Employees by Function Last Ten Fiscal Years 178 -179 Operating Indicators by Function/Program – Last Ten Fiscal Years 180 -181 Capital Asset Statistics by Function/Program – Last Ten Fiscal Years 182 -183 New Permits and Construction Values – Last Ten Fiscal Years 184 PAGE STATISTICAL SECTION (Unaudited) INTRODUCTORY SECTION This section includes miscellaneous data regarding the City including: List of Principal Officials, Organization Chart, Transmittal Letter and the Certificate of Achievement for Excellence in Financial Reporting. UNITED CITY OF YORKVILLE, ILLINOIS Principal Officials Fiscal Year Ended April 30, 2021 EXECUTIVE Mayor: John Purcell LEGISLATIVE Ward 1: Dan Transier, Alderman Ward 1: Ken Koch, Alderman Ward 2: Jackie Milschewski, Alderman Ward 2: Arden Joe Plocher, Alderman Ward 3: Joel Frieders, Alderman Ward 3: Chris Funkhouser, Alderman Ward 4: Seaver Tarulis, Alderman Ward 4: Jason Peterson , Alderman ADMINISTRATION City Administrator: Bart Olson Director of Finance/Treasurer: Rob Fredrickson Director of Public Works: Eric Dhuse Chief of Police: Jim Jensen Director of Community Development: Krysti Barksdale-Noble Director of Parks & Recreation: Tim Evans Library Director: Shelley Augustine Assistant City Administrator: Erin Willrett City Clerk: Lisa Pickering 1 *Fire services are provided by the Bristol Kendall Fire Protection District and wastewater transportation and treatment services are provided by the Yorkville Bristol Sanitary District. These districts are both separate taxing bodies which the City has no direct authority over. United City of Yorkville Fiscal Year 2021 Organization Structure Citizens of Yorkville Mayor and City Council Library Employees Administration Finance Public Works Community Development Parks and Recreation Sewer Water Parks Recreation Planning Building Safety Police Chief City Administrator Library Director City Attorney Boards & Commissions Police Department Streets 2 United City of Yorkville 800 Game Farm Road Yorkville, Illinois 60560 Telephone: (630) 553-4350 www.yorkville.il.us October 19, 2021 To The Honorable John Purcell, Mayor Members of the City Council Citizens of Yorkville, Illinois The Comprehensive Annual Financial Report of the United City of Yorkville, Illinois, for the Fiscal Year ended April 30, 2021, is hereby submitted. The submittal of this report complies with Illinois state law which requires that the City issue a report on its financial position and activity presented in conformance with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards (GAAS) by an independent firm of licensed certified public accountants. This report consists of management’s representations concerning the finances of the City. Consequently, responsibility for both the accuracy of the data and the completeness and fairness of the presentation, including all disclosures, rests with management. We believe the data, as presented, is accurate in all material respects; and is presented in a manner designed to fairly set forth the financial position of the United City of Yorkville. The results of operations as measured by the financial activity of its various funds; and all disclosures necessary to enable the reader to gain a reasonable understanding of the City's financial affairs have been included. The City’s financial statements have been audited by Lauterbach & Amen LLP, a firm of licensed certified public accountants. The goal of the independent audit is to provide reasonable assurance that the financial statements of the United City of Yorkville for the fiscal year ended April 30, 2021, are free of material misstatements. The independent audit involves examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluation of the overall financial statement presentation. The independent auditors concluded, based upon their audit procedures, that there was a reasonable basis for rendering an unmodified (“clean”) opinion that the City’s financial statements for the fiscal year ended April 30, 2021, are fairly presented in conformity with GAAP. The independent auditor’s report is presented as the first component of the financial section of this report. This report includes all funds of the City (primary government), including the Yorkville Public Library and Parks and Recreation Department, and its pension trust fund, the Yorkville Police Pension Fund. The Police Pension was determined to be a pension trust fund due to its fiduciary and fiscal relationship with the City, as its singular purpose is to provide retirement benefits to the City’s sworn police officers. The City does not have any other reporting units that would qualify as a discretely presented component unit in the separate column of the government-wide financial statements. Generally accepted accounting principles require that management provide a narrative introduction, overview and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). This transmittal letter is designed to complement the MD&A and should be read in conjunction with it. The City’s MD&A can be found immediately following the report of the independent auditors. 3 Profile of the United City of Yorkville Yorkville was first settled in 1833 and has been the county seat of Kendall County since 1859. The Village of Yorkville was incorporated in 1874, with a population of approximately 500 people. At that time, the Village of Yorkville only encompassed land on the south side of the Fox River; another village, called Bristol, was located directly across from Yorkville on the north side of the river. In 1957 the two villages merged, via referendum, to form the United City of Yorkville. The City, a non-home rule community as defined by the Illinois Constitution, covers approximately 22 square miles with a 2020 census population of 21,533 residents. The City is located in central Kendall County, about 45 miles southwest of Chicago, Illinois. The City is primarily agricultural and residential in nature, with housing stock consisting of approximately 7,700 single family (includes townhomes, condominiums and duplexes) dwelling units. The City operates under a Mayor/Council form of government, as defined in Illinois State Statutes. The legislative authority of the City is vested in an eight-member council, each elected from their respective wards to overlapping four-year terms. The Mayor is elected at large to a four-year term. The Mayor appoints, with Council consent, a City Administrator to manage the day-to-day operations of the City. The City provides a full range of municipal services with 82 full-time, and 44 part-time employees working in public safety, public works (including water distribution and sewer services), community development, building and zoning, parks and recreation, library services and general administration. The City maintains approximately 140 miles of streets and 300 acres of park and green space. Solid waste collection and recycling services are administered by the City through a contract with a private firm. Sewage treatment and fire protection services are provided by the Yorkville Bristol Sanitary District and the Bristol Kendall Fire Protection District; both of which are independent units of government. The Yorkville Public Library is operated under an appointed board, which is separate from the City Council. Library Board positions are appointed by the Mayor and expire on a rotating basis. Library operations are administered by the Library Board; however, the City is required by state statute to include within its property tax levy and budget, the Library’s requests. The Library does not have authority to issue debt and must do so through the City. Accounting System and Budgetary Control Management of the United City of Yorkville is responsible for establishing and maintaining an internal control structure. The internal control structure is designed to ensure that the assets of the City are protected from loss, theft or misuse and to ensure that adequate accounting data is compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles. This structure is designed to provide reasonable, but not absolute, assurance that these objectives are met. The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgments by management. In addition, the United City of Yorkville maintains budgetary controls. The objective of these budgetary controls is to ensure compliance with legal provisions embodied in the annual appropriated budget approved by the City's governing body. Activities of the general fund, special revenue funds, capital project funds, debt service funds and enterprise funds are included in the annual appropriated budget. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is established at the fund level for all budgeted funds. The budget process begins in the fall when department heads begin to prepare line-item budgets for their respective departments for the upcoming fiscal year, before submitting them to the City Administrator and Finance Director. Throughout the fall and winter, the proposed budgets from each department are discussed and revisions are made based on the projected financial outlook and priorities of the City. A draft budget is then prepared and presented to City Council in February or March. A public hearing is required to be held on the budget prior to formal adoption by City Council. The annual budget must be adopted before May 1st, which is the beginning of the City’s fiscal year. 4 Local Economy Yorkville is home to several large and midsized manufacturers and retailers including the Wm. Wrigley Jr. Company, Boombah, Inc., Newlywed Foods, Jewel/Osco, Target, Kohl’s, Home Depot and Menards. It is also home to Raging Waves, Illinois largest water park. The City’s administrative staff, in conjunction with its economic development consultant, continues to work on attracting and retaining commercial and industrial business to the City. Building permits were issued for several commercial developments during the current fiscal year, with a number of new unique businesses opening in established retail developments. Stretch Club, a physical therapy clinic, opened recently in the Yorkville Marketplace development at Illinois Route 47 and US Route 34. An additional wellness-oriented business, called Breathe Salt Therapy, began operations in the Yorkville Business Center located at Cannonball Trail and Illinois Route 47. There were also two new food establishments (Jay’s Seafood Grill and The Ice Cream Dessert Shop) that opened for business in the Cimarron Ridge commercial development along US Route 34; both filling vacant space within the retail strip. Finally, Juicehead Smoothies and Coffee Bar opened in the City’s downtown area, offering a café style beverage experience in the former Mongolian 211 restaurant location. The local housing market continues to improve, as the number of new single family building permits more than doubled (390) in fiscal year 2021, compared with 175 new housing starts in the previous fiscal year; with early figures from the subsequent fiscal year suggesting an even larger amount of new housing starts despite the ongoing COVID-19 pandemic. After peaking with a post-recessionary high of 362 in 2010, foreclosures in the City have fallen an average of 18% per annum since 2011, to finish at 51 in 2019. Foreclosures totaled 19 in 2020, however, this figure was undoubtably skewed as a result of the forbearance options offered to homeowners pursuant to the Coronavirus Aid, Relief and Economic Security Act (CARES Act) passed by Congress in March of 2020. Despite the many budgetary challenges facing the State of Illinois, including looming debt and pension obligations, the City has seen multiple signs that the local economy is continuing to remain resilient. The U.S. Census Bureau 5-year Community Survey estimates report that the City has a median household income of $97,610. This compares to $96,563 for Kendall County and $65,886 for the State of Illinois. Yorkville’s unemployment rate was 8.5% on average throughout calendar year 2020, which is in line with Kendall County at 8.4%, and lower than the State average unemployment rate of 9.5%. The equalized assessed valuation (EAV) of taxable property within the City continues to steadily rise, increasing by an average of 7% from 2016 through 2020. In addition, the City’s sales tax base continues to expand, as municipal sales tax proceeds have continued to exceed prior year amounts by an average annualized growth rate of approximately 5% since fiscal year 2014. Despite the onset of the COVID-19 pandemic, the City’s financial position remains strong with sufficient reserve levels. Management is pleased to report that early estimates regarding revenue losses did not come to fruition in the current fiscal year, with most material revenue streams exceeding prior year actuals. The City’s commercial base is primarily comprised grocery, food and home improvement enterprises. These types of establishments fared particularly well during the first several months of fiscal year 2021, as demand for groceries and other household items increased significantly with the onset of COVID-19. Moreover, after initial setbacks stemming from pandemic, local restaurants and other retailers began to resume operations as the fiscal year progressed, which helped to further solidify the City’s sales tax base. 5 Major Initiatives In fiscal year 2021 the City continued to pursue several major initiatives, including: Property Acquisition - In November of 2020, the City acquired a three-story building located at 651 Prairie Point Drive on the City’s northeast side. This 43,000 square foot facility, which was purchased for $1.9 million, is anticipated to serve as Yorkville’s new City Hall / Police Station beginning in the latter half of calendar year 2022. Additionally, in December the City purchased a vacant lot immediately adjacent to the Prairie Point property for $65,000, in order to facilitate future growth in municipal operations. Comprehensive Plan – Early in Fiscal Year 2021, City Council approved an amendment to the existing 2016 Comprehensive Plan. A majority of the revisions were made to the future land use map, as certain developments were approved that differed from their designated preferred land use. Furthermore, with the improvements to Eldamain Road and funding for a bridge over the Fox River in progress, the City altered some land at the northern edge of the planning boundary for manufacturing uses to better align with Kendall County’s future plans. Lift Station Improvements – Five of the seven Yorkville lift stations were enhanced over the course of fiscal year 2021, as part of a three-year program to update all lift stations within the City. These lift stations, located at Fox Hill, River's Edge, Prestwick, Bruell Street and Raintree Village, were augmented with new supervisory control and data acquisition (SCADA) systems. Additionally, the Blackberry Creek North lift station was completely rebuilt to include modern pumps, wiring, and a modern SCADA system to monitor operations. Improvements were also completed at the Countryside lift station, where the interior walls of the pumping area were repainted, as the previous coating system had failed and was peeling off the walls due to the corrosive environment. Local Business Support Grants - The City participated in two grant programs over the course of the current fiscal year designed to assist local businesses mitigate the economic impact of COVID-19 pandemic. The first of these grants was the Downstate Small Business Stabilization Program, which provided working capital funds up to $25,000 for non-franchise Yorkville businesses with less than 50 employees. The City awarded grant proceeds to sixteen local businesses, for a total of $334,250. The second program, known as the Economic Support Payments Grant Program, provided financial assistance to businesses that have experienced significant disruption or temporary closure of their business attributable to COVID-19, from the period March 1, 2020 through December 30, 2020. Amounts totaling $400,000 were awarded to forty-two businesses. Both programs were fully reimbursable to the City by the State, which leveraged Federal funding via the CARES Act to facilitate the programs. Road to Better Roads (RTBR) Program and Other Capital Projects – Based on the findings of an updated road study conducted in 2018 and in an effort to address ongoing infrastructure needs, the City continued its annual capital improvement program in the current fiscal year, commonly referred to as the “Road to Better Roads” program. Construction costs in fiscal year 2021 totaled approximately $750,000 for roadway improvements, consisting of pavement milling and overlays on several local streets. In addition, the City continued work on watermain improvements at Appletree Court and Elizabeth Street; completed a water risk and resilience assessment pursuant to EPA guidelines; commenced preliminary engineering on Fox Hill Roadway Improvements; concluded playground installations at Beecher Center, Caledonia Autumn Creek and Purcell Parks; and purchased several new vehicles, including two SUV police squads and the refurbishment of a dump truck for the Streets Department. 6 Long-Term Financial Planning Management annually develops five-year financial forecasts for all budgeted funds. These forecasts serve as the basis for identifying not only future capital needs, but future operational and personnel requirements as well. Revenue and expenditure trends will be evaluated and prioritized based on the goals set forth by the City Council. It is the intent of management that this five-year financial forecast will serve as the foundation for each year’s corresponding budget document. Relevant Financial Policies In order to ensure that the City continues to meet its immediate and long-term service goals, several financial policies and procedures have been implemented by management. Some of the more prescient policies include the following: Issue a Comprehensive Annual Financial Report within 180 days of the end of each fiscal year that complies with generally accepted accounting principles. Monthly revenue, expenditure and cash balance reporting for all funds. These financial reports ensure that the City Council is made aware of any variances from the appropriated budget. In addition, the City’s budget document continues to be revised in order to enhance transparency. Maintain the “Information for Citizens” webpage on the City’s website, which contains a wide array of financial information including budget and audit information; annual treasurer’s reports; bill lists; employee salary and benefit information; tax rates and fees; and other nonfinancial information. A fund balance policy establishing benchmark reserve levels to be maintained in the City’s various funds, in order to promote financial stability and provide adequate cash flow for operations. A pension funding policy which defines the manner in which the City funds the long-term cost of benefits promised to plan participants and defines the calculation of the actuarial determined contribution (ADC) to the Yorkville Police Pension and Illinois Municipal Retirement Funds. An investment policy which invests public funds in a manner which protects principal, maximizes return for a given level of risk and meets the daily cash flow needs of the City. A capital asset policy which establishes the capitalization thresholds and estimated useful lives of capital assets. A purchasing policy to ensure that goods and services are obtained in a timely manner at the lowest possible cost. A post issuance compliance policy to ensure that City remains in compliance with federal tax laws after the issuance of tax-exempt debt. A credit card policy for all City related credit card purchases. All City employees are required to sign a credit card policy acknowledgement form prior to receiving a City issued credit card. 7 8 Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Presented to United City of Yorkville Illinois For its Comprehensive Annual Financial Report For the Fiscal Year Ended April 30, 2020 Executive Director/CEO 9 INDEPENDENT AUDITORS’ REPORT This section includes the opinion of the City’s independent auditing firm. INDEPENDENT AUDITORS' REPORT October 19, 2021 The Honorable City Mayor Members of the City Council United City of Yorkville, Illinois Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the United City of Yorkville, Illinois, as of and for the year ended April 30, 2021, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the City’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. 10 United City of Yorkville, Illinois October 19, 2021 Page 2 Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the United City of Yorkville, Illinois, as of April 30, 2021, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis as listed in the table of contents and budgetary information reported in the required supplementary information as listed in the table of contents, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the United City of Yorkville, Illinois’ basic financial statements. The introductory section, other supplementary information, supplemental schedules, and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements. The other supplementary information and supplemental schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the other supplementary information and supplemental schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. 11 United City of Yorkville, Illinois October 19, 2021 Page 3 Other Matters – Continued Other Information – Continued The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated October 19, 2021, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance. Lauterbach & Amen, LLP LAUTERBACH & AMEN, LLP 12 MANAGEMENT’S DISCUSSION AND ANALYSIS As management of the United City of Yorkville (“City”), we offer readers of the City’s financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended April 30, 2021. Since the Management’s Discussion and Analysis (“MD&A”) is designed to focus on the current year’s activities, resulting changes and currently known facts, it should be read in conjunction with the Letter of Transmittal, which can be found in the introductory section of this report, and the City’s financial statements, which can be found in the basic financial statements section of this report. Financial Highlights The assets/deferred outflows of the United City of Yorkville exceeded its liabilities/deferred inflows at the close of the fiscal year by $157,749,147 (net position). Of this amount, $148,867,700 was invested in capital assets, net of related debt; $2,083,335 was restricted for specific activities such as highways and streets, special service areas, land cash and library operations. Remaining net position, totaling $6,798,112, was unrestricted. The City’s aggregate net position increased by $9,553,626 or 6.4% during the fiscal year ended April 30, 2021. Of this increase, $6,416,250 is attributable to governmental activities and $3,137,376 is attributable to business-type activities. Total revenues increased by 8.9% from $33,263,013 to $36,223,366. Overall expenses totaled $26,669,740, which is a decrease of 3.5% over the preceding fiscal year. At the culmination of the current fiscal year, the City’s governmental funds reported combined fund balances of $10,226,689, compared to $8,213,290 as reported on April 30, 2020. For the fiscal year ended April 30, 2021, the City’s General Fund reported an increase in fund balance of $1,660,294. Total ending fund balance in the General Fund was a positive $9,172,354. Both the City’s Water and Sewer Funds reported positive changes in net position during the current fiscal year, reporting ending balances of $36,427,693 and $34,902,097, respectively. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the City’s basic financial statements. The City’s basic financial statements are comprised of three components: (1) government-wide financial statements, (2) fund financial statements, and (3) notes to the financial statements. The governmental-wide statements are divided between governmental activities and business-type activities. The perspective of the fund financial statements presents financial information for individual funds established by the City for specific purposes. They are categorized into three distinct groups: governmental, proprietary and fiduciary. This report also contains other supplementary information in addition to the basic financial statements. Government-Wide Financial Statements The government-wide financial statements are designed to provide readers with a broad overview of the City’s finances, in a manner similar to a private-sector business. The Statement of Net Position presents information on all of the City’s assets/deferred outflows and liabilities/deferred inflows, with the difference between the two reported as net position. Over time increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. The Statement of Activities presents information showing how the City’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods. Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type 13 activities). The governmental activities of the City include general government (legislative, administration and finance), public safety (police), community development, public works (street operations, health and sanitation) and parks and recreation. Property taxes, shared state taxes and local utility taxes finance the majority of these services. Business-type activities reflect private sector type operations, where the fee for service typically covers all or most of the cost of operations, including depreciation. The business-type activities of the City include water and sewer operations. Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the United City of Yorkville can be divided into three categories: governmental funds, proprietary funds and fiduciary funds. Governmental Funds Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the City’s near-term financing decisions. Both the Governmental Fund Balance Sheet and the Governmental Fund Statement of Revenues, Expenditures and Changes in Fund Balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City maintains twelve individual governmental funds. Information is presented separately in the Governmental Fund Balance Sheet and in the Governmental Fund Statement of Revenues, Expenditures and Changes in Fund Balances for the General Fund, Library Fund, Parks and Recreation Fund and the Citywide Capital Fund, all of which are considered to be major funds. Information from the City’s other eight governmental funds are combined into a single column presentation. Individual fund information for these non-major governmental funds is provided elsewhere in the report. The United City of Yorkville adopts annual budgets for its General Fund, Library Fund, Parks and Recreation Fund and Citywide Capital Fund. A budgetary comparison schedule has been provided for all four funds to demonstrate compliance with this budget. 14 Proprietary Funds The City maintains one type of proprietary fund (enterprise funds). Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for its water and sewer operations. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the Water Fund (major fund) and the Sewer Fund (major fund). Fiduciary Funds Fiduciary funds are used to account for resources held for the benefit of parties outside the City. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City’s operations. The City maintains one fiduciary trust fund, the Police Pension Fund. The accounting used for fiduciary funds is similar to that used by proprietary funds. Notes to the Financial Statements The notes provide additional information that is essential to a full understanding of the information provided in the government-wide and fund financial statements. Other Information In addition to the basic financial statements, this report also includes certain required supplementary information related to budgetary information and the City’s progress in funding its obligation to provide pension and other post-employment benefits to its employees. Required non-major fund information can be found following the required supplementary information. The combing statements referred to earlier in connection with non-major governmental funds are presented immediately following the required supplementary information on pensions. 15 GOVERNMENT-WIDE FINANCIAL ANALYSIS Statement of Net Position The following chart reflects the condensed Statement of Net Position (in millions): 2021 2020 2021 2020 2021 2020 Assets: Current Assets 20.9$ 18.1$ 5.0$ 4.8$ 25.9$ 22.9$ Capital Assets 100.5 97.9 70.2 70.3 170.7 168.2 Other Assets 0.3 - 11.1 11.1 11.4 11.1 Total Assets 121.6 116.0 86.4 86.2 207.9 202.2 Deferred Outflows 1.8 2.7 2.9 0.2 4.7 2.9 Total Assets/Deferred Outflows 123.4 118.7 89.3 86.3 212.7 205.1 Liabilities: Current Liabilities 6.5 6.0 3.1 3.6 9.6 9.6 Long-term Liabilities 20.6 25.1 14.5 14.5 35.1 39.6 Total Liabilities 27.0 31.2 17.6 18.0 44.7 49.2 Deferred Inflows 10.0 7.6 0.3 0.1 10.2 7.7 Total Liabilities/Deferred Inflows 37.0 38.7 17.9 18.2 54.9 56.9 Net Position: Net Investment in Capital Assets 90.4 86.4 58.4 55.4 148.8 141.8 Restricted 2.1 1.9 - - 2.1 1.9 Unrestricted (Deficit)(6.0) (8.3) 12.9 12.8 6.9 4.5 Total Net Position 86.5$ 80.0$ 71.3$ 68.2$ 157.8$ 148.2$ Primary Government Total Governmental Activities Business-Type Activities The City’s combined net position increased by $9.5 million, from $148.2 million to $157.8 million, during the current fiscal year. This change is the result of $6.4 million and $3.1 million increases in the net position of governmental activities and business-type activities, respectively. The increase in the net position of governmental activities was due to reductions in long-term liabilities and an increase in capital assets. Capital asset additions in the current fiscal year consisted primarily of developer donations, the acquisition of property, City constructed roadway improvements and unfinished infrastructure that was still being constructed at fiscal year-end. Long-term liabilities for governmental activities decreased by $4.5 million due to continued amortization of debt and the sharp reduction in the net pension liability for Police Pensions. The Police net pension liability declined by $2.2 million over the course of fiscal year 2021, due to its robust investment returns of a positive 26.9%, net of fees. Restricted net position for governmental activities increased by $0.2 million, as the City completed its draw down on accumulated property tax proceeds used to fund employer contributions related to IMRF. The enhanced net position of business-type activities was due mainly to the continued amortization of long-term debt applicable to the Water and Sewer Funds; and the addition of deferred asset retirement obligations totaling $2.7 million, consisting of water towers and wells, pursuant to GASB Statement Number 83. The largest portion of the United City of Yorkville’s net position, totaling $148,867,700, reflects its investment in capital assets (e.g., land, infrastructure, buildings, vehicles and equipment), less any related debt used to acquire or construct those assets that are still outstanding. The City uses its capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the United City of Yorkville’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. The final component of the United City of Yorkville’s net position (1.3%) represents resources that are subject to external restrictions on how they 16 may be used. At fiscal year-end, total restricted net position was comprised as follows: 38.3% is for prospective library operations; 59.7% is for upcoming road maintenance and improvement projects relating to the City’s motor fuel tax (MFT) program; 1.5% is for future land cash related park projects; and 0.5% is restricted for special service area use. As of April 30, 2021, the City was able to report positive balances in all three categories of net position for its business-type activities. Unrestricted net position for governmental activities finished fiscal year 2021 at negative $6,122,164. This was an increase of approximately $2.3 million in comparison to the prior fiscal year, resulting from better than expected operating results. Unrestricted net position for business- type activities ended the current fiscal year at $12,920,276, a nominal increase of $0.1 million, as the result of enhanced connection fee revenue directly related to the increase in new housing starts. Activities The following table reflects the revenue and expenses of the City’s governmental and business-type activities (in millions). 2021 2020 2021 2020 2021 2020 Revenues Program Revenues: Charges for Services 5.7$ 4.3$ 6.8$ 6.0$ 12.5$ 10.3$ Operating Grants & Contributions 3.0 0.9 - - 3.0 0.9 Capital Grants & Contributions 1.8 3.3 1.1 2.0 2.9 5.3 General Revenues: Property Taxes 5.2 5.2 - - 5.2 5.2 Other Taxes 12.0 10.7 - - 12.0 10.7 Other Revenue 0.4 0.7 0.1 0.2 0.5 0.9 Total Revenues 28.2$ 25.0$ 8.0$ 8.2$ 36.2$ 33.3$ Expenses General Government 6.0 6.2 - - 6.0 6.2 Library 1.0 1.0 - - 1.0 1.0 Parks & Recreation 2.5 2.7 - - 2.5 2.7 Public Safety 5.7 6.5 - - 5.7 6.5 Community Development 0.8 0.8 - - 0.8 0.8 Public Works 5.1 4.9 - - 5.1 4.9 Interest Long-Term Debt 0.4 0.5 - - 0.4 0.5 Water - - 3.4 3.3 3.4 3.3 Sewer - - 1.7 1.8 1.7 1.8 Total Expenses 21.5$ 22.6$ 5.1$ 5.0$ 26.7$ 27.6$ Excess(Deficiency) before Transfers 6.7$ 2.5$ 2.9$ 3.2$ 9.6$ 5.6$ Transfers (0.3) (0.7) 0.3 0.7 - - Change in Net Position 6.4$ 1.8$ 3.1$ 3.9$ 9.6$ 5.6$ Net Position, Beginning 80.0$ 78.2$ 68.2$ 64.3$ 148.2$ 142.6$ Net Position, Ending 86.4$ 80.0$ 71.3$ 68.2$ 157.7$ 148.2$ Primary Government Total Governmental Activities Business-Type Activities 17 Governmental Activities Revenues Total governmental activities revenue for the current fiscal year was $28,219,399, compared to $25,050,720 in the previous fiscal year, an increase of 12.6%. Property taxes, one of the City’s principal revenue sources (18.6% of aggregate revenues), totaled over $5.2 million in fiscal year 2021. Property taxes support various governmental activities, including the City’s annual contribution to the Yorkville Police Pension Fund. The City contributed $1,230,604 to the Police Pension Fund in the current fiscal year, fully funding its actuarially determined contribution amount, as pursuant to its pension funding policy. Total property tax revenues increased nominally by 1.0%, as the Library increased its levy for operations, and the second TIF in the downtown area continued to generate additional incremental revenue. The City increased its requested levy as well, but only by the increment generated solely from new construction. This resulted in additional proceeds of approximately $88,000, which were used to offset the increased employer contribution to the Yorkville Police Pension Fund. Sales taxes were particularly vigorous during the latter half of the fiscal year, due to the resiliency of the local economy and statutory changes regarding how these proceeds are sourced. In the past, tax revenues from products purchased on the internet that were used or consumed in Illinois, were distributed to municipalities on a per-capita basis. With the new sourcing law that went into effect July 1, 2020, most on-line retailers are now required to collect both State and locally imposed sales taxes on products being used or consumed within Yorkville. This was followed by an additional requirement, effective January 1, 2021, that on-line retailers begin collecting non-home rule sales taxes as well. The effect of these changes was that the City received $6.3 million in sales taxes in fiscal year 2021, which resulted in a remarkable year-over-year increase of 12.5%. The “other taxes” classification includes several revenue sources, including income, excise, utility, business district, video gaming and state use taxes. The other taxes classification increased by 11.8% in the current fiscal year, as most of these revenue streams benefited from the increased demand caused by the pandemic. Most notably income and local use taxes increased precipitously over the course of the current fiscal year, posting year-over-year gains of $600,009 and $190,108, respectively. Aggregate charges for service revenues increased by 33.1% in the current fiscal year, as overall license and permit fees improved by over 20.0%, spurred on by the record-setting pace of new housing starts. The “other revenues” classification, which primarily consists of interest income of various reimbursements related to capital projects declined significantly in fiscal year 2021, due to a low interest rate environment and fewer capital project reimbursements from outside sources. Operating grant and contribution revenues increased significantly ($2.1 million) in comparison to fiscal year 2020 amounts, as the City received $784,715 in Local Cure proceeds, in addition to other federally funded grant awards. Capital grants and contributions decreased considerably ($1.5 million), as the City accepted fewer capital contributions from developers in the current fiscal year. ‐ 1,000 2,000 3,000 4,000 5,000 6,000 7,000 Charges for Service Operating Grants & Contributions Capital Grants & Contributions Property Taxes Sales Tax Other Taxes Other Revenues Governmental Activities ‐Revenues by Function (in thousands) FY 2021 FY 2020 18 Expenses Total expenses amounted to $21,524,510 for governmental activities in fiscal year 2021. This reflects a decrease of 4.7% from the prior year. The public safety and general government functions comprised the greatest proportion of governmental activities expenses, accounting for a combined 54.3% of the total. Other primary functional areas include public works and parks and recreation, which accounted for 23.7% and 11.7%, respectively, of total governmental activities expense. Public works expenses totaled $5.1 million for the fiscal year ended April 30, 2021, which is a 4.6% increase over the prior year. This increase is primarily attributable to enhanced funding for vehicle and equipment purchases. Public safety expenses decreased by 12.2%, due to savings resulting from a temporarily vacated position and a decrease in current year pension expense. General government expenses decreased by 4.1%, as last year’s amount was skewed from a one-time incentive payout of $700,000 to the developer of a new hotel located in the City’s Countryside TIF district. Community development expenses increased marginally by 1.4%, due to inflationary increases in personnel costs. Parks and Recreation expenses were down 6.2%, due to increased capitalizable costs related to playground improvements at various parks throughout Yorkville. Interest on long-term debt declined by 11.9%, as the City continues to pay down debt related to governmental activities. The following pie chart shows the breakdown of governmental activities expenses by function. ‐ 1,000 2,000 3,000 4,000 5,000 6,000 7,000 General Government Public Safety Community Development Public Works Library Parks & Recreation Interest on Long‐Term Debt Governmental Activities ‐Expenses by Function (in thousands) FY 2021 FY 2020 28% 26% 4% 24% 4% 12% 2% General Government Public Safety Community Development Public Works Library Parks & Recreation Interest on Long‐Term Debt 19 Business-Type Activities Business-type activities increased the City’s net position by $3,137,376. For the current fiscal year, 84.9% of all business-type activity revenue was generated from fees for services relating to the City’s water and sewer utilities. Charges for services totaled $6.8 million in fiscal year 2021, which represents an increase of approximately $750,000 (12.5%) in comparison to the prior year. This considerable increase in charge for service revenue was the result of enhanced connection fee revenue stemming from the rise in new housing starts. Water sales revenue also increased by 8.2%, presumably due to residents deferring travel plans over the Summer of 2020 as a consequence of the ongoing COVID-19 pandemic. These revenue enhancements helped facility the City’s decision to forego all late payment penalties on utility related charges throughout fiscal year 2021, in an effort to help mitigate the economic impact of the pandemic on local residents and businesses. Capital grant and contribution revenue for business-type activities in fiscal year 2021 decreased significantly, as fewer water and sewer related infrastructure assets were accepted from developers relative to the prior year. “Other revenues”, which are comprised of rental income, reimbursements, proceeds from capital asset sales, interest income and miscellaneous items; decreased by $90,601, due to increased OPEB expense, lower interest earnings and the fact that last year’s amounts were heightened by the inclusion of recovered investment proceeds. Net transfers totaled a positive $278,639, which was used to fund debt service payments. FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS Governmental Funds - The focus of the United City of Yorkville’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the United City of Yorkville’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year. At the end of the current fiscal year, the United City of Yorkville’s governmental funds reported combined ending fund balances of $10,226,689, an increase of $2,013,399 over last year’s totals. Approximately 98% of fund balance for the governmental funds is identified between the restricted, assigned and unassigned categories. Restricted fund balance, which accounts for 20.4% of total fund balance, includes amounts restricted for library operations, special service areas, land cash and the City’s motor fuel tax program. The bulk of unassigned fund balance, which accounts for 88.2% of total governmental fund balance, is in the General Fund ($9.0 million); with the majority of the negative equity portion of $2.7 million residing in the City’s three TIF Funds. Remaining fund balance for the governmental funds are allocated as follows: $190,271 (1.9%) is nonspendable (i.e., prepaids); $43,801 (0.4%) is committed for parks and recreation activities; and $1,605,360 (15.7%) is assigned to various capital projects, vehicles and equipment. Higher than anticipated revenues, coupled with lower than expected contractual service expenditures, accounted for the positive surplus of $1.66 million in the General Fund. The Library Fund reported a positive fund balance of $807,221 at the end of fiscal year 2021, which represents an increase of $105,031 over last year’s fund balance amount of $702,190. Property taxes used to finance library operations, which account for 94.7% of total library operational revenues, increased by $34,167 (4.9%). Aggregate operational expenditures decreased slightly by $5,347 (0.3%), as a result of decreased spending on building maintenance and a reduction in hours for part-time personnel due to the pandemic. The Parks and Recreation Fund reported a deficit in the amount of $338,485 in the current fiscal year, thus decreasing fund balance from $411,485 to $73,000. The Parks and Recreation Fund, more so than any other fund in the City, has been the most negatively impacted by the pandemic, due to the very social nature of its revenue generating activities. Child development, concession and special event revenues declined by 35.7%, 89.1% and 88.6%, respectively, as these programs were modified to comply with social distancing guidelines. Operational expenditures in the Parks and Recreation Fund increased marginally by 1.1%, as a consequence of augmented vehicle and equipment chargebacks and increases in operating supplies, stemming from the pandemic. 20 The Citywide Capital Fund ended fiscal year 2021 with a deficit of $468,586, which decreased fund balance from $588,155 to $119,569. Aggregate revenues exceeded prior year amount by $369,076, as permit fees more than doubled to finish at $486,868. It was a similar story on the other side of the ledger, as expenditures increased by $1,898,479 due to increased capital project spending. Capital project spending for the year totaled $2,399,218, and included various road projects, including a joint project with the State on Illinois Route 71, between Route 47 and Route 126. GENERAL FUND BUDGETARY HIGHLIGHTS The chart below compares the fiscal year 2021 final budget to the actual results of the City’s General Fund. Fiscal Year 2021 General Fund Budgetary Highlights Final Budget Actual Over (Under) Actual as % of Budget Revenues Taxes $ 11,640,828 $ 11,970,764 $ 329,936 103% Intergovernmental 3,173,484 5,016,435 1,842,951 158% Licenses, Permits and Fees 474,500 602,328 127,828 127% Charges for Services 1,702,046 1,743,212 41,166 102% Fines and Forfeitures 113,000 109,268 (3,732) 97% Interest 89,878 12,173 (77,705) 14% Miscellaneous 108,000 106,560 (1,440) 99% Total Revenues $ 17,301,736 $ 19,560,740 $ 2,259,004 113% Expenditures General Government $ 5,897,133 $ 5,220,130 $ (677,003) 89% Public Safety 6,108,720 5,686,416 (422,304) 93% Community Development 942,154 828,098 (114,056) 88% Public Works 2,512,538 2,871,863 359,325 114% Total Expenditures $ 15,460,545 $ 14,606,507 $ (854,038) 94% Excess of Revenues over Expenditures $ 1,841,191 $ 4,954,233 $ 3,113,042 269% Other Financing Sources (Uses) (2,156,837) (3,293,939) 1,137,102 153% Net Change in Fund Balance $ (315,646) $ 1,660,294 Fund Balance - Beginning of Year 7,512,060 Fund Balance - End of Year $ 9,172,354 The General Fund is the City’s primary operating fund and the largest source of funding for the day-to-day activities of its various departments. Actual revenues exceed budgetary amounts by $2,259,004, as taxes, intergovernmental, licenses & permits, miscellaneous and charges for service revenues proved to be more robust than initially anticipated. Aggregate building permits totaled $735,653 in the current fiscal year, of which $495,059 was retained in the General Fund to cover inspection related personnel and operating costs within the Community Development Department. Per the City’s past practice, remaining building permit proceeds were allocated to the Citywide Capital Fund, to assist in the facilitation of future capital projects. Despite the continual increase in General Fund cash reserves, investment income fell well below budgetary amounts in the current fiscal year, as interest rates continue to lag at historically low levels since the onset of the COVID-19 pandemic in March of 2020. Actual General Fund expenditures for the year were $854,038 lower than budget ($14,606,507 actual compared to $15,460,545 budgeted), as all departments within the General Fund, with the exception of Street Operations and the Health and Sanitation Department, were under their respective appropriated 21 budgets for the fiscal year ended April 30, 2021. Due to contractual changes stipulated in the refuse contract, the Health & Sanitation Department exceeded budgetary amounts by approximately $57,000; however, this was essentially offset by garbage surcharge revenues, which resulted in a nominal net operating deficit of $5,524. Street Operations exceeded budgeted amounts by $301,889, as vehicle and equipment chargebacks were increased significantly in order to fund future capital acquisitions. As shown in the table on the previous page, current year operating results generated a surplus amount of $1,660,294, which increased overall fund balance from $7,512,060 at the beginning of the year, to $9,172,354 at the end of fiscal year 2021. The surplus at the end of the fiscal year was primarily attributable to enhanced revenues, predominately related to the taxes, intergovernmental, charges for service, and permit fee categories; lower than expected contractual services costs, particularly related to information technology and engineering services; and lower than anticipated personnel related benefit costs, as a direct result of retirements and temporary vacancies. Ending fund balance for the General Fund was comprised of nonspendable (i.e., prepaid) amounts totaling $152,003, with the remaining balance of $9,020,351 classified as unassigned. At fiscal year-end, unassigned fund balance as a percentage of total expenditures equated to 61.8%, which is the equivalent of approximately seven to eight months of operating reserves. Proprietary Funds - The United City of Yorkville’s proprietary funds provide the same type of information found in the government-wide financial statements, but in greater detail. The net position of the City’s proprietary funds at the end of the year totaled $71,329,790, allocated between the Water and Sewer Funds in the amounts of $36,427,693 and $34,902,097, respectively. Lower than expected operational expenses and the deferral of capital projects totaling $0.5 million into the subsequent fiscal year, accounted for the bulk of the increase. CAPITAL ASSET AND DEBT ADMINISTRATION Capital Assets – The United City of Yorkville’s investment in capital assets for its governmental and business-type activities as of April 30, 2021 totaled $170,655,310 (net of accumulated depreciation). Investments in capital assets include land, land improvements, construction in progress (CIP), infrastructure (roadway improvements, sanitary sewer lines, storm sewers and watermains), buildings, equipment and vehicles. The following tables summarize the changes in the City’s capital assets for governmental and business-type activities. Change in Capital Assets – Governmental Activities (in millions) Net Balance Additions/ Balance May 1, 2020 (Deletions)April 30, 2021 Non-Depreciable Assets: Land and Construction in Progress 32.8$ 1.8$ 34.6$ Depreciable Capital Assets: Buildings15.7 - 15.7 Equipment 8.7 0.4 9.1 Vehicles 3.0 0.2 3.2 Infrastructure 75.4 3.1 78.5 Accumulated Depreciation on Capital Assets (37.7) (2.9) (40.6) Total Capital Assets, Net 97.9$ 2.6$ 100.5$ Total net capital assets for the City’s governmental activities increased by $2.6 million in the current fiscal year, due predominately to developer donated roadway and storm sewer infrastructure and the culmination of several City financed roadway improvements. During the fiscal year depreciation expense totaling $3,072,959 was charged to the following functions: General Government ($104,538), Library ($182,713), Parks and Recreation ($399,628), Public Safety ($149,820), and Public Works ($2,236,260). 22 Change in Capital Assets – Business-Type Activities (in millions) Net Balance Additions/ Balance May 1, 2020 Deletions April 30, 2021 Non-Depreciable Assets: Land and Construction in Progress 4.0$ (0.4)$ 3.6$ Depreciable Capital Assets: Equipment 18.8 0.3 19.1 Vehicles 0.5 0.1 0.6 Infrastructure 68.0 1.8 69.8 Accumulated Depreciation on Capital Assets (21.1) (1.8) (22.9) Total Capital Assets, Net 70.2$ 0.0$ 70.2$ Net capital assets decreased by $96,597 in fiscal year 2021, as depreciation expense and the reduction in construction in progress were greater than asset additions. Non-developer capital asset additions for the year totaled $1,467,509, comprised of City financed water infrastructure improvements ($636,481), vehicles ($89,984), equipment ($312,180) and various infrastructure projects currently under construction ($428,864). During the fiscal year depreciation expense of $1,090,543 and $745,416 was charged to the Water and Sewer Funds functional expense categories, respectively. For more detailed information, related to capital assets, see Note 3 to the financial statements. Debt Administration As of April 30, 2021, the United City of Yorkville had total debt outstanding of $24,252,848, comprised of general obligation and alternative revenue source bonds, debt certificates, developer commitments and loans payable. This amount is partially comprised of seven alternative revenue bonds which pledge income, sales, incremental property taxes, and water/sewer revenues. In addition, these bonds can be reverted to the property tax rolls should the alternative revenue source prove to be inadequate. Governmental Business-Type Activities Activities Total General Obligation & Alternative Revenue Source Bonds 9,406,558$ 10,841,111$ 20,247,669$ Debt Certificates - 305,000 305,000 Developer Commitments - 2,386,097 2,386,097 Notes and Loans Payable 675,316 638,766 1,314,082 10,081,874$ 14,170,974$ 24,252,848$ The City’s general obligation debt is rated AA by Standard & Poor’s and Fitch Ratings. The United City of Yorkville is a non-home rule community and as such is subject to a legal debt limit of 8.625% of the equalized assessed value (EAV) of the City, per State statute. The 2020 EAV of the City was $582,696,499, which resulted in a legal debt limit of $50,257,573. At the end of the fiscal year, the City had $3,405,000 in debt applicable to the debt limit, resulting in a debt to EAV ratio of 0.58%. For more detailed information related to long-term debt, see Note 3 to the financial statements. 23 ECONOMIC FACTORS AND NEXT YEAR’S BUDGET Fiscal year 2021 saw the General Fund continue to build up its reserves, as overall fund balance exceeded $9.1 million, eclipsing its previous high point of $7.5 million in the year prior. Despite all the uncertainty at the beginning of the fiscal year, management is pleased to report that the anticipated negative effects of the COVID-19 pandemic did not come to fruition; as the City’s primary locally sourced revenue streams, consisting of sales taxes, property taxes and building permits, have thus far remained resilient. Furthermore, based on the overall operating results of fiscal year 2021 and the events that have come to pass thus far in fiscal year 2022, it would appear that the local economy has continued to remain stable and that development in Yorkville continues to carry on in a positive manner, as the City remains committed to developing economic incentives and other measures to attract and retain businesses. After a 5.3% increase last year, overall property values (i.e., assessed valuation) in the City are currently estimated to increase an additional 7.0% in 2021, which is a positive indicator that the local housing market continues to strengthen. Despite the increases in EAV over the last several years, the City remains mindful of its impact on residents when developing the annual property tax levy. For the 2020 levy year, the City Council once again continued its past practice of only increasing the levy by the incremental property tax proceeds generated from new construction. This resulted in the City foregoing the inflationary increment of the levy, valued at approximately $76,000. As the City moved forward into the subsequent fiscal year, management continued its practice of conservatively projecting revenues, while looking for ways to reduce expenditures, in order to maintain adequate fund balances and cash reserves. In addition, management continues to monitor the fiscal activities of the State of Illinois, in order to ascertain the impact, if any, of how additional State budget cuts would impact Yorkville’s share of State revenues. In May of 2022, the City issued a bond for $8.25 million in order to finance the renovation of the recently acquired Prairie Point building, with the intent of utilizing the facility as a new City Hall and Police Station. Construction is expected to take place over the course of fiscal year 2022 and continue into the following fiscal year, with completion slated for the Fall of 2022. Furthermore, in August the City received its first tranche from the Federal government in the amount of $1.4 million pursuant to the American Rescue Plan Act; with a second and final installment scheduled for August of 2022 for an equal amount. The American Rescue Plan provides financial support to local governments in responding to the ongoing COVID-19 pandemic and also allows spending on certain qualified items per the guidelines established by the United States Department of the Treasury. Looking ahead at fiscal year 2022 from a financial planning standpoint, the General Fund budget is at breakeven, with increased budgetary emphasis on enhanced funding for roadway improvements and vehicle and equipment replacement. At the same time, the City remains committed to maintaining adequate reserves, should an economic downturn occur. Budgeted capital and other significant projects for the upcoming fiscal year include: continuation of the annual “Road to Better Roads” program, with approximately $3.0 million budgeted for water, sanitary sewer, storm sewer and roadway improvements; the implementation of new enterprise resource planning system; an augmented sidewalk replacement program; water infrastructure improvements on Elizabeth Street and Appletree Court; the completion of the cation media exchange replacement at water treatment plant #4; and the construction of a new standby generator on Beaver Street. REQUESTS FOR INFORMATION This financial report is designed to provide our citizens, customers, investors and creditors with a general overview of the City’s finances. Questions concerning this report or requests for additional financial information should be directed to Rob Fredrickson, Director of Finance, United City of Yorkville, 800 Game Farm Road, Yorkville, Illinois. 24 • Government-Wide Financial Statements • Fund Financial Statements Governmental Funds Proprietary Funds Fiduciary Fund BASIC FINANCIAL STATEMENTS The basic financial Statements include integrated sets of financial statements as required by the GASB. The sets of statements include: In addition, the notes to the financial statements are included to provide information that is essential to a user’s understanding of the basic financial statements. UNITED CITY OF YORKVILLE, ILLINOIS Statement of Net Position April 30, 2021 Business-Type Activities Totals Current Assets Cash and Investments $ 10,927,077 3,859,849 14,786,926 Receivables - Net 9,747,321 1,131,248 10,878,569 Prepaids 190,271 30,851 221,122 Total Current Assets 20,864,669 5,021,948 25,886,617 Noncurrent Assets Capital Assets Nondepreciable Capital Assets 34,597,800 3,588,659 38,186,459 Depreciable Capital Assets 106,542,385 89,577,446 196,119,831 Accumulated Depreciation (40,666,963) (22,984,017) (63,650,980) Total Capital Assets 100,473,222 70,182,088 170,655,310 Other Assets Net Pension Asset - IMRF 255,373 56,429 311,802 Assets Held for Others - 11,091,000 11,091,000 Total Other Assets 255,373 11,147,429 11,402,802 Total Noncurrent Assets 100,728,595 81,329,517 182,058,112 Total Assets 121,593,264 86,351,465 207,944,729 Deferred Items - IMRF 461,056 101,877 562,933 Deferred Items - RBP 330,759 49,983 380,742 Deferred Items - Police Pension 946,993 - 946,993 Deferred Items - ARO - 2,745,846 2,745,846 Unamortized Loss on Refunding 64,948 12,303 77,251 Total Deferred Outflows of Resources 1,803,756 2,910,009 4,713,765 Total Assets and Deferred Outflows of Resources 123,397,020 89,261,474 212,658,494 Governmental Activities ASSETS DEFERRED OUTFLOWS OF RESOURCES The notes to the financial statements are an integral part of this statement. 25 Business-Type Activities Totals Current Liabilities Accounts Payable $ 1,286,032 235,012 1,521,044 Deposits Payable 2,961,152 - 2,961,152 Accrued Payroll 146,852 15,664 162,516 Accrued Interest Payable 140,397 157,606 298,003 Other Payables 198,262 5,228 203,490 Current Portion of Long-Term Debt 1,734,448 2,723,392 4,457,840 Total Current Liabilities 6,467,143 3,136,902 9,604,045 Noncurrent Liabilities Compensated Absences Payable 547,154 58,528 605,682 Net Pension Liability - Police Pension 10,450,027 - 10,450,027 Total OPEB Liability - RBP 1,069,813 161,667 1,231,480 Other Liabilities 1,890 - 1,890 Notes Payable 418,222 - 418,222 IEPA Loans Payable - 529,024 529,024 General Obligation Bonds Payable - Net 8,064,103 8,433,566 16,497,669 Debt Certificates Payable - 155,000 155,000 Developer Agreements - 2,386,097 2,386,097 Asset Retirement Obligation - 2,783,000 2,783,000 Total Noncurrent Liabilities 20,551,209 14,506,882 35,058,091 Total Liabilities 27,018,352 17,643,784 44,662,136 Property and State Taxes 6,045,682 - 6,045,682 Deferred Items - IMRF 1,226,624 271,044 1,497,668 Deferred Items - RBP 111,546 16,856 128,402 Deferred Items - Police Pension 2,575,459 - 2,575,459 Total Deferred Inflows of Resources 9,959,311 287,900 10,247,211 Total Liabilities and Deferred Inflows of Resources 36,977,663 17,931,684 54,909,347 Net Investment in Capital Assets 90,458,186 58,409,514 148,867,700 Restricted Library Operations 798,152 - 798,152 Motor Fuel Tax 1,243,821 - 1,243,821 Special Service Areas 10,231 - 10,231 Land Cash 31,131 - 31,131 Unrestricted (Deficit)(6,122,164) 12,920,276 6,798,112 Total Net Position 86,419,357 71,329,790 157,749,147 LIABILITIES NET POSITION Governmental Activities DEFERRED INFLOWS OF RESOURCES The notes to the financial statements are an integral part of this statement. 26 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Activities For the Fiscal Year Ended April 30, 2021 Charges Operating Capital for Grants/ Grants/ Services Contributions Contributions Governmental Activities General Government $ 5,960,831 5,246,355 - - Library 982,014 113,930 29,083 - Parks and Recreation 2,513,280 357,208 22,515 - Public Safety 5,733,468 - - 9,490 Community Development 828,098 - - - Public Works 5,097,124 - 2,985,422 1,806,074 Interest on Long-Term Debt 409,695 - - - Total Governmental Activities 21,524,510 5,717,493 3,037,020 1,815,564 Business-Type Activities Sewer 1,740,041 1,731,961 - 481,070 Water 3,405,189 5,062,645 - 643,253 Total Business-Type Activities 5,145,230 6,794,606 - 1,124,323 26,669,740 12,512,099 3,037,020 2,939,887 General Revenues Taxes Property Taxes Utility Taxes Business District Taxes Admissions and Amusement Taxes Video Gaming Taxes Other Taxes Intergovernmental - Unrestricted Sales Taxes Income Taxes State Use Taxes Interest Income Miscellaneous Transfers - Internal Activity Change in Net Position Net Position - Beginning Net Position - Ending Expenses Program Revenues The notes to the financial statements are an integral part of this statement. 27 Governmental Business-Type Activities Activities Totals (714,476)- (714,476) (839,001)- (839,001) (2,133,557)- (2,133,557) (5,723,978)- (5,723,978) (828,098)- (828,098) (305,628)- (305,628) (409,695)- (409,695) (10,954,433)- (10,954,433) - 472,990 472,990 - 2,300,709 2,300,709 - 2,773,699 2,773,699 (10,954,433)2,773,699 (8,180,734) 5,248,398 - 5,248,398 1,527,572 - 1,527,572 438,325 - 438,325 127,550 - 127,550 125,583 - 125,583 121,092 - 121,092 6,341,989 - 6,341,989 2,470,986 - 2,470,986 855,744 - 855,744 15,488 1,777 17,265 376,595 83,261 459,856 (278,639)278,639 - 17,370,683 363,677 17,734,360 6,416,250 3,137,376 9,553,626 80,003,107 68,192,414 148,195,521 86,419,357 71,329,790 157,749,147 Net (Expenses)/Revenues Primary Government The notes to the financial statements are an integral part of this statement. 28 UNITED CITY OF YORKVILLE, ILLINOIS Balance Sheet - Governmental Funds April 30, 2021 Cash and Investments $6,053,513 Receivables - Net of Allowances Property Taxes 3,426,430 Accounts 893,098 Grants 228,068 Other Taxes 3,280,243 Due from Other Funds 2,715,489 Prepaids 152,003 Total Assets 16,748,844 Accounts Payable 1,030,354 Deposit Payable 1,964,826 Accrued Payroll 116,197 Due to Other Funds - Other Payables 36,414 Total Liabilities 3,147,791 Property and State Taxes 4,428,699 Total Liabilities and Deferred Inflows of Resources 7,576,490 Nonspendable 152,003 Restricted - Committed - Assigned - Unassigned 9,020,351 Total Fund Balances 9,172,354 Total Liabilities, Deferred Inflows of Resources and Fund Balances 16,748,844 FUND BALANCES LIABILITIES General ASSETS DEFERRED INFLOWS OF RESOURCES The notes to the financial statements are an integral part of this statement. 29 Capital Projects Parks and Citywide Library Recreation Capital Nonmajor Totals 864,865 206,079 944,386 2,858,234 10,927,077 1,619,068 - - - 5,045,498 309 2,091 223,896 1,964 1,121,358 - - - 9,490 237,558 - - - 62,664 3,342,907 - - - - 2,715,489 9,069 29,199 - - 190,271 2,493,311 237,369 1,168,282 2,932,352 23,580,158 11,155 54,479 129,822 60,222 1,286,032 - 7,339 886,891 102,096 2,961,152 8,441 22,214 - - 146,852 - - - 2,715,489 2,715,489 49,511 80,337 32,000 - 198,262 69,107 164,369 1,048,713 2,877,807 7,307,787 1,616,983 - - - 6,045,682 1,686,090 164,369 1,048,713 2,877,807 13,353,469 9,069 29,199 - - 190,271 798,152 - - 1,285,183 2,083,335 - 43,801 - - 43,801 - - 119,569 1,485,791 1,605,360 - - - (2,716,429)6,303,922 807,221 73,000 119,569 54,545 10,226,689 2,493,311 237,369 1,168,282 2,932,352 23,580,158 Special Revenue The notes to the financial statements are an integral part of this statement. 30 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds For the Fiscal Year Ended April 30, 2021 See Following Page UNITED CITY OF YORKVILLE, ILLINOIS Reconciliation of Total Governmental Fund Balance to Net Position of Governmental Activities April 30, 2021 Total Governmental Fund Balances $ 10,226,689 Amounts reported for governmental activities in the Statement of Net Position are different because: Capital assets used in governmental activities are not financial resources and therefore, are not reported in the funds.100,473,222 Deferred outflows (inflows) of resources related to the pensions not reported in the funds. Deferred Items - IMRF (765,568) Deferred Items - Police Pension (1,628,466) Deferred Items - RBP 219,213 Long-term liabilities are not due and payable in the current period and, therefore, are not reported in the funds. Accrued Interest Payable (140,397) Compensated Absences Payable (683,943) Net Pension Liability/(Asset) - IMRF 255,373 Net Pension Liability - Police Pension (10,450,027) Total OPEB Liability - RBP (1,069,813) Notes Payable (673,426) General Obligation Bonds Payable (9,406,558) Unamortized Loss on Refunding 64,948 Other Obligations Payable (1,890) Net Position of Governmental Activities 86,419,357 The notes to the financial statements are an integral part of this statement. 31 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds For the Fiscal Year Ended April 30, 2021 Revenues Taxes $11,970,764 Intergovernmental 5,016,435 Licenses, Permits and Fees 602,328 Charges for Services 1,743,212 Fines and Forfeits 109,268 Grants and Donations - Interest 12,173 Miscellaneous 106,560 Total Revenues 19,560,740 Expenditures Current General Government 5,220,130 Library - Parks and Recreation - Public Safety 5,686,416 Community Development 828,098 Public Works 2,871,863 Capital Outlay - Debt Service Principal Retirement - Interest and Fiscal Charges - Total Expenditures 14,606,507 Excess (Deficiency) of Revenues Over (Under) Expenditures 4,954,233 Other Financing Sources (Uses) Sale of Capital Assets - Transfers In 132,689 Transfers Out (3,426,628) (3,293,939) Net Change in Fund Balances 1,660,294 Fund Balances - Beginning 7,512,060 Fund Balances - Ending 9,172,354 General The notes to the financial statements are an integral part of this statement. 32 Capital Projects Parks and Citywide Library Recreation Capital Nonmajor Totals 1,561,523 - - 306,599 13,838,886 29,083 - - 1,396,830 6,442,348 104,600 - 486,868 281,635 1,475,431 6,081 357,208 787,642 1,231,404 4,125,547 3,249 - - 3,998 116,515 - 3,745 - 18,770 22,515 1,455 235 72 1,553 15,488 1,235 69,881 173,690 11,302 362,668 1,707,226 431,069 1,448,272 3,252,091 26,399,398 - - 2,422,142 95,419 7,737,691 799,301 - - - 799,301 - 2,242,987 - 235,673 2,478,660 - - - 457 5,686,873 - - - - 828,098 - - - 118,876 2,990,739 - - 378,655 1,254,679 1,633,334 685,000 - 200,000 655,392 1,540,392 143,778 - 121,813 160,608 426,199 1,628,079 2,242,987 3,122,610 2,521,104 24,121,287 79,147 (1,811,918)(1,674,338)730,987 2,278,111 - - - 13,927 13,927 25,884 1,473,433 1,442,336 310,231 3,384,573 - - (236,584)- (3,663,212) 25,884 1,473,433 1,205,752 324,158 (264,712) 105,031 (338,485)(468,586)1,055,145 2,013,399 702,190 411,485 588,155 (1,000,600)8,213,290 807,221 73,000 119,569 54,545 10,226,689 Special Revenue The notes to the financial statements are an integral part of this statement. 33 UNITED CITY OF YORKVILLE, ILLINOIS Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Fiscal Year Ended April 30, 2021 Net Change in Fund Balances - Total Governmental Funds $ 2,013,399 Amounts reported for governmental activities in the Statement of Activities are different because: Governmental funds report capital outlays as expenditures. However, in the Statement of Activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. Capital Outlays 3,790,530 Capital Contributions 1,806,074 Depreciation Expense (3,072,959) Disposals - Cost (146,806) Disposals - Accumulated Depreciation 146,806 The net effect of deferred outflows (inflows) of resources related to the pensions not reported in the funds. Change in Deferred Items - IMRF (926,920) Change in Deferred Items - Police Pension (2,115,488) Change in Deferred Items - RBP 149,309 The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of the principal on long-term debt consumes the current financial resources of the governmental funds. Change in Compensated Absences Payable (67,055) Change in Net Pension Liability/(Asset) - IMRF 1,171,645 Change in Net Pension Liability - Police Pension 2,218,713 Change in Total OPEB Liability - RBP (107,894) Retirement of Debt 1,540,392 Amortization of Loss on Refunding (28,138) Amortization of Premium 24,486 Changes to accrued interest on long-term debt in the Statement of Activities does not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds. 20,156 Changes in Net Position of Governmental Activities 6,416,250 The notes to the financial statements are an integral part of this statement. 34 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Net Position - Proprietary Funds April 30, 2021 See Following Page UNITED CITY OF YORKVILLE, ILLINOIS Statement of Net Position - Proprietary Funds April 30, 2021 Water Totals Current Assets Cash and Investments $ 661,498 3,198,351 3,859,849 Receivables - Net of Allowances Accounts 256,657 874,591 1,131,248 Prepaids 8,424 22,427 30,851 Total Current Assets 926,579 4,095,369 5,021,948 Noncurrent Assets Capital Assets Nondepreciable 598,055 2,990,604 3,588,659 Depreciable 36,754,029 52,823,417 89,577,446 Accumulated Depreciation (7,742,094) (15,241,923) (22,984,017) 29,609,990 40,572,098 70,182,088 Other Assets Net Pension Asset - IMRF 19,319 37,110 56,429 Assets Held for Others 11,091,000 - 11,091,000 Total Other Assets 11,110,319 37,110 11,147,429 Total Noncurrent Assets 40,720,309 40,609,208 81,329,517 Total Assets 41,646,888 44,704,577 86,351,465 Deferred Items - IMRF 34,879 66,998 101,877 Deferred Items - RBP 19,180 30,803 49,983 Deferred Items - ARO - 2,745,846 2,745,846 Unamortized Loss on Refunding 5,873 6,430 12,303 59,932 2,850,077 2,910,009 Total Assets and Deferred Outflows of Resources 41,706,820 47,554,654 89,261,474 Business-Type Activities - Enterprise Sewer ASSETS DEFERRED OUTFLOWS OF RESOURCES The notes to the financial statements are an integral part of this statements. 35 Water Totals Current Liabilities Accounts Payable $ 56,398 178,614 235,012 Accrued Payroll 5,494 10,170 15,664 Accrued Interest Payable 75,618 81,988 157,606 Other Payables - 5,228 5,228 Current Portion of Long-Term Debt 1,084,630 1,638,762 2,723,392 Total Current Liabilities 1,222,140 1,914,762 3,136,902 Noncurrent Liabilities Compensated Absences Payable 15,956 42,572 58,528 Total OPEB Liability - RBP 62,036 99,631 161,667 IEPA Loans Payable - 529,024 529,024 General Obligation Bonds Payable - Net 4,105,000 4,328,566 8,433,566 Debt Certificates Payable 155,000 - 155,000 Developer Agreements 1,145,327 1,240,770 2,386,097 Asset Retirement Obligation - 2,783,000 2,783,000 Total Noncurrent Liabilities 5,483,319 9,023,563 14,506,882 Total Liabilities 6,705,459 10,938,325 17,643,784 Deferred Items - IMRF 92,796 178,248 271,044 Deferred Items - RPB 6,468 10,388 16,856 Total Deferred Inflows of Resources 99,264 188,636 287,900 Total Liabilities and Deferred Inflows of Resources 6,804,723 11,126,961 17,931,684 Net Investment in Capital Assets 24,285,863 34,123,651 58,409,514 Unrestricted 10,616,234 2,304,042 12,920,276 Total Net Position 34,902,097 36,427,693 71,329,790 NET POSITION LIABILITIES Sewer Business-Type Activities - Enterprise DEFERRED INFLOWS OF RESOURCES The notes to the financial statements are an integral part of this statements. 36 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Revenues, Expenses and Changes in Net Position - Proprietary Funds For the Fiscal Year Ended April 30, 2021 Water Totals Operating Revenues Charges for Services $ 1,424,861 4,373,292 5,798,153 Operating Expenses Operations 676,188 1,993,526 2,669,714 Depreciation and Amortization 748,230 1,083,057 1,831,287 Total Operating Expenses 1,424,418 3,076,583 4,501,001 Operating Income 443 1,296,709 1,297,152 Nonoperating Revenues (Expenses) Interest Income 475 1,302 1,777 Connection Fees 307,100 689,353 996,453 Other Income (Expense) (511) 83,772 83,261 Interest Expense (315,623) (328,606) (644,229) (8,559) 445,821 437,262 Income (Loss) Before Transfers and Contributions (8,116) 1,742,530 1,734,414 Capital Contributions 481,070 643,253 1,124,323 Transfers In 174,744 179,020 353,764 Transfers Out (75,125) - (75,125) 580,689 822,273 1,402,962 Change in Net Position 572,573 2,564,803 3,137,376 Net Position - Beginning 34,329,524 33,862,890 68,192,414 Net Position - Ending 34,902,097 36,427,693 71,329,790 Business-Type Activities - Enterprise Sewer The notes to the financial statements are an integral part of this statement. 37 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Cash Flows - Proprietary Funds For the Fiscal Year Ended April 30, 2021 Water Totals Cash Flows from Operating Activities Receipts from Customers and Users $ 1,698,922 5,196,933 6,895,855 Payments to Employees (469,696) (246,204) (715,900) Payments to Suppliers (216,295) (1,780,878) (1,997,173) 1,012,931 3,169,851 4,182,782 Cash Flows from Noncapital Financing Activities Transfers In 174,744 179,020 353,764 Transfers (Out) (75,125) - (75,125) 99,619 179,020 278,639 Cash Flows from Capital and Related Financing Activities Purchase of Capital Assets (207,754) (407,285) (615,039) Debt Issuance 54,540 59,084 113,624 Debt Repayment (1,025,000) (2,009,887) (3,034,887) Interest Payments (315,623) (328,606) (644,229) (1,493,837) (2,686,694) (4,180,531) Cash Flows from Investing Activities Interest Received 475 1,302 1,777 Net Change in Cash and Cash Equivalents (380,812) 663,479 282,667 Cash and Cash Equivalents - Beginning 1,042,310 2,534,872 3,577,182 Cash and Cash Equivalents - Ending 661,498 3,198,351 3,859,849 Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities Operating Income 443 1,296,709 1,297,152 Adjustments to Reconcile Operating Income to Net Income to Net Cash Provided by (Used in) Operating Activities: Depreciation and Amortization Expense 748,230 1,083,057 1,831,287 Connection Fees/Other Income 306,589 773,125 1,079,714 (Increase) Decrease in Current Assets (32,528) 50,516 17,988 Increase (Decrease) in Current Liabilities (9,803) (33,556) (43,359) Net Cash Provided by Operating Activities 1,012,931 3,169,851 4,182,782 Noncash Capital and Related Financing Activities Capital Contributions 481,070 643,253 1,124,323 Business-Type Activities - Enterprise Sewer The notes to the financial statement are an integral part of this statement. 38 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Fiduciary Net Position April 30, 2021 Cash and Cash Equivalents $ 965,248 Investments U.S. Treasury Securities 3,054,597 U.S. Agency Securities 255,697 Corporate Bonds 1,006,176 Mutual Funds 3,644,132 Common Stocks 5,633,040 Accrued Interest 30,542 Total Assets 14,589,432 Accounts Payable 7,020 Due to City 6,082 Total Liabilities 13,102 Net Position Restricted for Pensions 14,576,330 NET POSITION Trust Pension Police ASSETS LIABILITIES The notes to the financial statement are an integral part of this statement. 39 UNITED CITY OF YORKVILLE, ILLINOIS Statement of Changes in Fiduciary Net Position For the Fiscal Year Ended April 30, 2021 Additions Contributions - Employer $ 1,230,604 Contributions - Plan Members 261,904 Total Contributions 1,492,508 Investment Income Interest Earned 216,734 Net Change in Fair Value 2,941,534 3,158,268 Less Investment Expenses (33,329) Net Investment Income 3,124,939 Total Additions 4,617,447 Deductions Administration 12,766 Benefits and Refunds 893,334 Total Deductions 906,100 Change in Fiduciary Net Position 3,711,347 Net Position Restricted for Pensions Beginning 10,864,983 Ending 14,576,330 Police Trust Pension The notes to the financial statement are an integral part of this statement. 40 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The United City of Yorkville (City) is an Illinois unit of local government. The financial statements include all functions, programs and activities under control of the City Council. The City’s major operations include public safety, public works, library, parks and recreation, community development, water and sewer services, and general administration. The City Council has oversight responsibility for the City, the Public Library and the Park and Recreation Board. Oversight responsibility includes designation of management and all other control over operations of these entities. The government-wide financial statements are prepared in accordance with generally accepted accounting principles (GAAP). The Governmental Accounting Standards Board (GASB) is responsible for establishing GAAP for state and local governments through its pronouncements (Statements and Interpretations). The more significant of the City’s accounting policies established in GAAP and used by the City are described below. REPORTING ENTITY The City’s financial reporting entity comprises the following: Primary Government: United City of Yorkville In determining the financial reporting entity, the City complies with the provisions of GASB Statement No. 61, “The Financial Reporting Omnibus - an Amendment of GASB Statements No. 14 and No. 34,” and includes all component units that have a significant operational or financial relationship with the City. Based upon the criteria set forth in the GASB Statement No. 61, there are no component units included in the reporting entity. Police Pension Employees Retirement System The City’s police employees participate in the Police Pension Employees Retirement System (PPERS). PPERS functions for the benefit of these employees and is governed by a five-member pension board. Two members appointed by the City’s Mayor, one elected pension beneficiary and two elected police employees constitute the pension board. The participants are required to contribute a percentage of salary as established by state statute and the City is obligated to fund all remaining PPERS costs based upon actuarial valuations. The State of Illinois is authorized to establish benefit levels and the City is authorized to approve the actuarial assumptions used in the determination of contribution levels. Although it is legally separate from the City, the PPERS is reported as if it were part of the primary City because its sole purpose is to provide retirement benefits for the City’s police employees. The PPERS is reported as a pension trust fund. 41 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued BASIS OF PRESENTATION Government-Wide Statements The City’s basic financial statements include both government-wide (reporting the City as a whole) and fund financial statements (reporting the City’s major funds). Both the government-wide and fund financial statements categorize primary activities as either governmental or business-type. The City’s public safety, highway and street maintenance and reconstruction, building code enforcement, public improvements, economic development, parks and recreation, planning and zoning, and general administrative services are classified as governmental activities. The City’s sewer and water services are classified as business-type activities. In the government-wide Statement of Net Position, both the governmental and business-type activities columns are: (a) presented on a consolidated basis by column, and (b) reported on a full accrual, economic resource basis, which recognizes all long-term assets/deferred outflows and receivables as well as long- term debt/deferred inflows and obligations. The City’s net position is reported in three parts: net investment in capital assets; restricted; and unrestricted. The City first utilizes restricted resources to finance qualifying activities. The government-wide Statement of Activities reports both the gross and net cost of each of the City’s functions (general government, public safety, highways and streets, etc.) and business-type activities. The functions are supported by general government revenues (property, sales and use taxes, certain intergovernmental revenues, fines, permits and charges for services, etc.). The Statement of Activities reduces gross expenses (including depreciation) by related program revenues, which include 1) changes to customers or applicants who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. The net costs (by function or business-type activity) are normally covered by general revenue (property, sales and use taxes, certain intergovernmental revenues, permits and charges for services, etc.). This government-wide focus is more on the sustainability of the City as an entity and the change in the City’s net position resulting from the current year’s activities. Fund Financial Statements The financial transactions of the City are reported in individual funds in the fund financial statements. Each fund is accounted for by providing a separate set of self-balancing accounts that comprise its assets/deferred outflows, liabilities/deferred inflows, fund equity, revenues and expenditures/expenses. Funds are organized into three major categories: governmental, proprietary, and fiduciary. The emphasis in fund financial statements is on the major funds in either the governmental or business-type activities categories. 42 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued BASIS OF PRESENTATION – Continued Fund Financial Statements – Continued Nonmajor funds by category are summarized into a single column. GASB Statement No. 34 sets forth minimum criteria (percentage of the assets/deferred outflows, liabilities/deferred inflows, revenues or expenditures/expenses of either fund category or the governmental and enterprise combined) for the determination of major funds. The City electively added funds, as major funds, which either have debt outstanding or a specific community focus. The nonmajor funds are combined in a column in the fund financial statements. A fund is considered major if it is the primary operating fund of the City or meets the following criteria: Total assets/deferred outflows, liabilities/deferred inflows, revenues, or expenditures/expenses of that individual governmental or enterprise fund are at least 10 percent of the corresponding total for all funds of that category or type; and Total assets/deferred outflows, liabilities/deferred inflows, revenues, or expenditures/expenses of the individual governmental fund or enterprise fund are at least 5 percent of the corresponding total for all governmental and enterprise funds combined. The various funds are reported by generic classification within the financial statements. The following fund types are used by the City: Governmental Funds The focus of the governmental funds’ measurement (in the fund statements) is upon determination of financial position and changes in financial position (sources, uses, and balances of financial resources) rather than upon net income. The following is a description of the governmental funds of the City: General fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund. The General Fund is a major fund. Special revenue funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. The City maintains nine special revenue funds. The Library Fund, a major fund, is used to account for the activity relating to the Yorkville Public Library. The primary revenue source for the Library Fund is property taxes. The Parks and Recreation Fund, also a major fund, is used to account for the revenues and expenditures associated with Yorkville’s Parks and Recreation departments. The primary revenue source for the Parks and Recreation Fund is charges for services. 43 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued BASIS OF PRESENTATION – Continued Fund Financial Statements – Continued Governmental Funds – Continued Debt service funds are used to account for the accumulation of funds for the periodic payment of principal and interest on general long-term debt. The City maintains one debt service fund. Capital projects funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by business-type/proprietary funds). The City maintains two capital projects funds. The Citywide Capital Fund, a major fund, is used to account for financial resources accumulated for maintenance of public infrastructure and to fund new capital improvements that benefit the public. Proprietary Funds The focus of proprietary fund measurement is upon determination of operating income, changes in net position, financial position, and cash flows. The generally accepted accounting principles applicable are those similar to businesses in the private sector. The following is a description of the proprietary funds of the City: Enterprise funds are required to account for operations for which a fee is charged to external users for goods or services and the activity is (a) financed with debt that is solely secured by a pledge of the net revenues, (b) has third party requirements that the cost of providing services, including capital costs, be recovered with fees and charges, or (c) establishes fees and charges based on a pricing policy designed to recover similar costs. The City maintains two enterprise funds. The Sewer Fund, a major fund, is used to account for the operation and sewer infrastructure maintenance of the City-owned sewer system, as well as the construction of new sewer systems within City limits. Revenues are generated through user maintenance fees. The Water Fund, also a major fund, is used to account for the operation and water infrastructure maintenance of the City-owned water distribution system, as well as the construction of new water systems. Revenues are generated through charges based on water consumption and user maintenance fees. Fiduciary Funds Fiduciary funds are used to report assets held in a trustee or custodial capacity by the City for others and therefore are not available to support City programs. The reporting focus is on net position and changes in net position and is reported using accounting principles similar to proprietary funds. 44 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued BASIS OF PRESENTATION – Continued Fund Financial Statements – Continued Fiduciary Funds – Continued Pension trust funds are used to account for assets held in a trustee capacity by the City for pension benefit payments. The Police Pension Fund accounts for the accumulation of resources to pay pension costs. Resources are contributed by police force members at rates fixed by state statutes and by the government through an annual property tax levy. The City’s fiduciary fund is presented in the fiduciary fund financial statements. Since by definition these assets are being held for the benefit of a third party (other local governments, private parties, pension participants, etc.) and cannot be used to address activities or obligations of the City, these funds are not incorporated into the government-wide statements. MEASUREMENT FOCUS AND BASIS OF ACCOUNTING Measurement focus is a term used to describe “which” transactions are recorded within the various financial statements. Basis of accounting refers to “when” transactions are recorded regardless of the measurement focus applied. Measurement Focus On the government-wide Statement of Net Position and the Statement of Activities, both governmental and business-type activities are presented using the economic resources measurement focus as defined below. In the fund financial statements, the “current financial resources” measurement focus or the “economic resources” measurement focus is used as appropriate. All governmental funds utilize a “current financial resources” measurement focus. Only current financial assets/deferred outflows and liabilities/deferred inflows are generally included on their balance sheets. Their operating statements present sources and uses of available spendable financial resources during a given period. These funds use fund balance as their measure of available spendable financial resources at the end of the period. 45 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued MEASUREMENT FOCUS AND BASIS OF ACCOUNTING – Continued Measurement Focus – Continued All proprietary and pension trust funds utilize an “economic resources” measurement focus. The accounting objectives of this measurement focus are the determination of operating income, changes in net position (or cost recovery), financial position, and cash flows. All assets/deferred outflows and liabilities/deferred inflows (whether current or noncurrent) associated with their activities are reported. Proprietary and pension trust fund equity is classified as net position. Basis of Accounting In the government-wide Statement of Net Position and Statement of Activities, both governmental and business-type activities are presented using the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability/deferred inflow is incurred or economic asset used. Revenues, expenses, gains, losses, assets/deferred outflows, and liabilities/deferred inflows resulting from exchange and exchange-like transactions are recognized when the exchange takes place. In the fund financial statements, governmental funds are presented on the modified accrual basis of accounting. Under this modified accrual basis of accounting, revenues are recognized when “measurable and available.” Measurable means knowing or being able to reasonably estimate the amount. Available means collectible within the current period or within sixty days after year-end. The City recognizes property taxes when they become both measurable and available in accordance with GASB Codification Section P70. A sixty-day availability is generally used for revenue recognition for all other governmental fund revenues. Expenditures (including capital outlay) are recorded when the related fund liability is incurred, except for general obligation bond principal and interest which are recognized when due. In applying the susceptible to accrual concept under the modified accrual basis, those revenues susceptible to accrual are property taxes, state and utility taxes, franchise taxes, interest revenue, charges for services, and fines and forfeits. All other revenues are not susceptible to accrual because generally they are not measurable until received in cash. All proprietary and pension trust funds utilize the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability is incurred or economic asset used. 46 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued MEASUREMENT FOCUS AND BASIS OF ACCOUNTING – Continued Basis of Accounting – Continued Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the City’s enterprise funds are charges to customers for sales and services. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND NET POSITION OR EQUITY Cash and Investments Cash and cash equivalents on the Statement of Net Position are considered to be cash on hand, demand deposits, and cash with fiscal agent. For the purpose of the proprietary funds “Statement of Cash Flows,” cash and cash equivalents are considered to be cash on hand, demand deposits, cash with fiscal agent, and all highly liquid investments with an original maturity of three months or less. Investments are generally reported at fair value. Short-term investments are reported at cost, which approximates fair value. For investments, the City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. Interfund Receivables, Payables and Activity Interfund activity is reported as loans, services provided, reimbursements or transfers. Loans are reported as interfund receivables and payables as appropriate and are subject to elimination upon consolidation. All other interfund transactions are treated as transfers. Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as “internal balances.” Receivables In the government-wide financial statements, receivables consist of all revenues earned at year-end and not yet received. Major receivables balances for governmental activities include property taxes, state and utility taxes, franchise taxes, and grants. Business-type activities report utility charges as their major receivables. 47 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND NET POSITION OR EQUITY – Continued Prepaids Prepaids are valued at cost, which approximates market. The cost of governmental fund-type prepaids are recorded as expenditures when consumed rather than when purchased. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaids in both the government- wide and fund financial statements. Assets Held for Others In June of 2004, the City entered into an intergovernmental agreement with Yorkville-Bristol Sanitary District for design and construction of the Rob Roy Creek Interceptor. At the date of completion, the Yorkville-Bristol Sanitary District owns and maintains the Interceptor. All costs associated with the construction of the infrastructure asset are recorded as Assets Held for Others in the City’s financial statements. As of April 30, 2021, the balance of this project was $11,091,000 reported in the Sewer Fund. In connection with this project, the City issued General Obligation Alternate Revenue Source Bonds of 2005D in the fiscal year 2006 for $11,300,000, which were refunded in 2008 and again in 2011. At April 30, 2021, the outstanding balance of the 2011 refunding bonds is $5,910,000. See Note 3 for more information on this long-term debt issue. Deferred Outflows/Inflows of Resources Deferred outflow/inflow of resources represents an acquisition/reduction of net position that applies to a future period and therefore will not be recognized as an outflow of resources (expense)/inflow of resources (revenue) until that future time. Capital Assets Capital assets purchased or acquired with an original cost of $5,000 to $75,000, depending on asset class, (see chart on the following page) or more are reported at historical cost or estimated historical cost. Contributed assets are reported at acquisition value as of the date received. Additions, improvements and other capital outlays that significantly extend the useful life of an asset are capitalized. Other costs incurred for repairs and maintenance are expensed as incurred. The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. General capital assets are long-lived assets of the City as a whole. Infrastructure such as streets, traffic signals and signs are capitalized. In the case of the initial capitalization of general infrastructure assets (i.e., those reported by the governmental activities) the government chose to include all such items regardless of their acquisition date. The valuation basis for general capital assets are historical cost, or where historical cost is not available, estimated historical cost based on replacement costs. 48 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND NET POSITION OR EQUITY – Continued Capital Assets – Continued Capital assets in the proprietary funds are capitalized in the fund in which they are utilized. The valuation bases for proprietary fund capital assets are the same as those used for the general capital assets. Donated capital assets are capitalized at acquisition value on the date donated. Depreciation on all assets is computed and recorded using the straight-line method of depreciation over the following estimated useful lives: Estimated Useful Capital Asset Life Land $25,000 N/A Buildings 35,000 10 - 50 Years Equipment 5,000 5 - 75 Years Vehicles 5,000 5 - 15 Years Infrastructure - Street and Storm Sewer 50,000 10 - 75 Years Infrastructure - Water and Sewer 75,000 10 - 75 Years Capitalized Threshold Compensated Absences The City accrues accumulated unpaid vacation and associated employee-related costs when earned (or estimated to be earned) by the employee. In accordance with GASB Statement No. 16, no liability is recorded for nonvesting accumulation rights to receive sick pay benefits. However, a liability is recognized for that portion of accumulated sick leave that is estimated to be taken as “terminal leave” prior to retirement. All vacation pay is accrued when incurred in the government-wide and proprietary fund financial statements. A liability for these amounts is reported in the governmental funds only if they have matured, for example, as a result of employee resignations and retirements. Long-Term Obligations In the government-wide financial statements, and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type Statement of Net Position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as expenses at the time of issuance. 49 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND NET POSITION OR EQUITY – Continued Long-Term Obligations – Continued In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. Net Position In the government-wide financial statements, equity is classified as net position and displayed in three components: Net Investment in Capital Assets – Consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes or other borrowings that are attributable to the acquisition, construction, or improvement of those assets. Restricted – Consists of net position with constraints placed on the use either by (1) external groups such as creditors, grantors, contributors, or laws or regulations of other governments; or (2) law through constitutional provisions or enabling legislations. Unrestricted – All other net position balances that do not meet the definition of “restricted” or “net investment in capital assets.” 50 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 2 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY BUDGETARY INFORMATION Budgets are adopted on a basis consistent with generally accepted accounting principles. Annual budgets are adopted for all funds. All annual appropriations lapse at fiscal year-end. During the year, several supplementary appropriations were necessary. The City follows these procedures in establishing the budgetary data reflected in the financial statements: • Prior to May 1, the Mayor submits to the City Council the proposed budget for the fiscal year commencing the following May 1. The operating budget includes proposed expenditures and the means of financing them. • Public hearings are conducted at the City offices to obtain taxpayer comments. • Prior to May 1, the budget is legally adopted by a vote of the City Council through passage of an ordinance. • The budget officer is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that alter the total expenditures of any fund must be approved by the City Council. DEFICIT FUND BALANCE The following funds had deficit fund balance as of the date of this report: Fund Sunflower Special Service Area $8,409 Countryside TIF 1,211,222 Downtown TIF 1,448,929 Downtown TIF II 47,869 Deficit 51 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 3 – DETAIL NOTES ON ALL FUNDS DEPOSITS AND INVESTMENTS The City maintains a cash and investment pool that is available for use by all funds except the pension trust fund. Each fund type's portion of this pool is displayed on the financial statements as "cash and investments.” In addition, investments are separately held by several of the City's funds. The deposits and investments of the pension trust fund are held separately from those of other funds. Permitted Deposits and Investments – Statutes authorize the City to make deposits/invest in commercial banks, savings and loan institutions, obligations of the U.S. Treasury and U.S. Agencies, obligations of States and their political subdivisions, credit union shares, repurchase agreements, commercial paper rated within the three highest classifications by at least two standard rating services and Illinois Funds and the Illinois Trust. The deposits and investments of the Pension Fund are held separately from those of other City funds. Statutes authorize the Pension Fund to make deposits/invest in interest bearing direct obligations of the United States of America; obligations that are fully guaranteed or insured as to the payment of principal and interest by the United States of America; bonds, notes, debentures, or similar obligations of agencies of the United States of America; savings accounts or certificates of deposit issued by banks or savings and loan associations chartered by the United States of America or by the State of Illinois, to the extent that the deposits are insured by the agencies or instrumentalities of the federal government; credit unions, to the extent that the deposits are insured by the agencies or instrumentalities of the federal government; State of Illinois bonds; pooled accounts managed by the Illinois Funds Market Fund (Formerly known as IPTIP, Illinois Public Treasurer’s Investment Pool), or by banks, their subsidiaries or holding companies, in accordance with the laws of the State of Illinois; bonds or tax anticipation warrants of any county, township, or municipal corporation of the State of Illinois; direct obligations of the State of Israel; money market mutual funds managed by investment companies that are registered under the Federal Investment Company Act of 1940 and the Illinois Securities Law of 1953 and are diversified, open-ended management investment companies, provided the portfolio is limited to specified restrictions; general accounts of life insurance companies; and separate accounts of life insurance companies and mutual funds, the mutual funds must meet specific restrictions, provided the investment in separate accounts and mutual funds does not exceed ten percent of the Pension Fund’s plan net position; and corporate bonds managed through an investment advisor, rated as investment grade by one of the two largest rating services at the time of purchase. Pension Funds with plan net position of $2.5 million or more may invest up to forty-five percent of plan net position in separate accounts of life insurance companies and mutual funds. Pension Funds with plan net position of at least $5 million that have appointed an investment advisor, may through that investment advisor invest up to forty-five percent of the plan net position in common and preferred stocks that meet specific restrictions. In addition, pension funds with plan net position of at least $10 million that have appointed an investment advisor, may invest up to sixty-five percent of its net position in common and preferred stocks and mutual funds that meet specific restrictions effective July 1, 2012. 52 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 3 – DETAIL NOTES ON ALL FUNDS DEPOSITS AND INVESTMENTS – Continued The Illinois Funds is an investment pool managed by the Illinois Public Treasurer’s Office which allows governments within the State to pool their funds for investment purposes. The Illinois Funds is not registered with the SEC as an investment company. Investments in Illinois Funds are valued at the share price, the price for which the investment could be sold. The Illinois Trust was established for the purpose of allowing various public agencies including, but not limited to, counties, townships, cities, towns, villages, school districts, housing authorities and public water supply districts, to jointly invest funds in accordance with the Laws of the State of Illinois. Participation in the Illinois Trust is voluntary. The Illinois Trust is not registered with the SEC as an Investment Company. Investments in the Illinois Trust are valued at the share price, the price for which the investment could be sold. City Interest Rate Risk, Credit Risk, Custodial Credit Risk and Concentration Risk Deposits. At year-end, the carrying amount of the City’s deposits for governmental and business-type activities totaled $10,221,934 and the bank balances totaled $10,623,981. Additionally, the City has $4,463,859 invested in the Illinois Fund and $101,133 invested in the Illinois Trust at year-end, which are measured at net asset value per share determined by the plans. Interest Rate Risk. Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. The City’s investment policy states that a variety of financial instruments and maturities, properly balanced, will help to insure liquidity and reduce risk or interest rate volatility and loss of principal. The policy does not state specific limits in investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. At year-end, the City’s investment in the Illinois Funds have an average maturity of less than one year. Credit Risk. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in management of their own affairs, no for speculation, but for investment, considering the safety of their capital, as well as the probable income to be derived. The standard of prudence to be used by investment officials shall be the ‘prudent person’ standard and shall be applied in the context of managing an overall portfolio. At year-end, the City’s investment in the Illinois Funds and the Illinois Trust are rated AAAm by Standard & Poor’s. Concentration Risk. This is the risk of loss attributed to the magnitude of the City’s investment in a single issuer. The City’s investment policy states that a variety of financial instruments and maturities, properly balanced, will help to insure liquidity and reduce risk or interest rate volatility and loss of principal. Diversifying instruments and maturities will avoid incurring unreasonable risks in the investment portfolio regarding specific security types, issuers or individual financial institutions. The City shall diversify to the best of its ability based on the type of funds invested and the cash flow needs of those funds. The City places no limit on the amount the City may invest in any one issuer. 53 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued DEPOSITS AND INVESTMENTS – Continued City Interest Rate Risk, Credit Risk, Custodial Credit Risk and Concentration Risk – Continued Concentration Risk – Continued. At year-end, the City does not have any investments over 5 percent of the total cash and investment portfolio (other than investments issued or explicitly guaranteed by the U.S. government and investments in mutual funds, external investment pools, and other pooled investments) over 5 percent of the total cash and investment portfolio. Custodial Credit Risk. In the case of deposits, this is the risk that in the event of a bank failure, the City’s deposits may not be returned to it. The City’s investment policy requires that all amounts in excess of any insurance limits be collateralized by approved securities or surety bonds issued by top-rated insurers, having a value of at least 110% of the deposits. Collateral is required as security whenever deposits exceed the insurance limits of the FDIC. Repurchase agreements must also be collateralized in the amount of 105% of the market value of principal and accrued interest. Collateral shall be held at an independent, third-party institution in the name of the City. The third-party institution shall comply with all qualifications and requirements as set forth in the Illinois Complied Statutes 30 ILCS 235/6. At year end, all deposits are collateralized. For an investment, this is the risk that in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. At year-end, the City’s investments in the Illinois Funds and the Illinois Trust are not subject to custodial credit risk. Police Pension Fund Interest Rate Risk, Credit Risk, Custodial Credit Risk and Concentration Risk Deposits. At year-end, the carrying amount of the Fund’s deposits totaled $965,248 and the bank balances totaled $966,134. Investments. At year-end, the Fund has the following investments and maturities: Less Than More Than Investment Type 1 1 to 5 6 to 10 10 U.S. Treasuries $3,054,597 261,278 2,128,509 664,810 - U.S. Agencies 255,697 81,288 161,884 - 12,525 Corporate Bonds 1,006,176 256,588 340,210 409,378 - 4,316,470 599,154 2,630,603 1,074,188 12,525 Investment Maturities (in Years) Fair Value 54 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued DEPOSITS AND INVESTMENTS – Continued Police Pension Fund Interest Rate Risk, Credit Risk, Custodial Credit Risk and Concentration Risk – Continued Investments. At year-end, the Fund has the following recurring fair value measurements: Quoted Prices in Active Significant Markets for Other Significant Indentical Observable Unobservable Assets Inputs Inputs Investments by Fair Value Level (Level 1) (Level 2) (Level 3) Debt Securities U.S. Treasuries $ 3,054,597 3,054,597 - - U.S. Agencies 255,697 - 255,697 - Corporate Bonds 1,006,176 - 1,006,176 - Equity Securities Mutual Funds 3,644,132 3,644,132 - - Common Stock 5,633,040 5,633,040 - - Total Investments by Fair Value Level 13,593,642 12,331,769 1,261,873 - Fair Value Measurements Using Total Debt Securities classified in Level 2 of the fair value hierarchy are valued using a matrix pricing technique. Matrix pricing is used to value securities based on the securities’ relationship to benchmark quoted prices. Interest Rate Risk. The Fund’s investment policy states that the investment portfolio shall remain sufficiently liquid to enable the Fund to meet all operating requirements which may be reasonable anticipated. Credit Risk. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. The Fund helps limit its exposure to credit risk by primarily investing in securities issued by the United States Government and/or its agencies that are implicitly guaranteed by the United States Government. The Pension Fund’s investment policy establishes criteria for allowable investments; those criteria follow the requirements of the Illinois Pension Code. The investments in the securities of U.S. Government Agencies obligations were all rated AA+ by Standard & Poor’s or by Moody’s Investors Services and Corporate Bonds were rated AA+ to BBB+ by Standard & Poor’s. Besides investing in securities issued by agencies of the United States Government, the Pension Fund’s investment policy for reducing credit risk is by the Board conducting its responsibilities with the care, skill and caution under the circumstances then prevailing which a prudent person acting in a like capacity and familiar with those matters would use the conduct of an activity of like character or purpose. 55 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued DEPOSITS AND INVESTMENTS – Continued Police Pension Fund Interest Rate Risk, Credit Risk, Custodial Credit Risk and Concentration Risk – Continued Custodial Credit Risk. The Fund’s investment policy requires all deposits in excess of federally insured limits (other than bank managed money market mutual funds) to be no less than 110% of the fair market value and secured by some form of collateral. The Fund will accept (1) United States Treasury Bills, Notes or Bonds, or (2) United States Government Agency Notes or Bonds as authorized by the Public Funds Investment Act but excluding the government sponsored agencies prohibited by the Department of Insurance. At year-end, the entire amount of the bank balance of deposits was covered by collateral, federal depository or equivalent insurance. Concentration Risk. This is the risk of loss attributed to the magnitude of the Pension Fund’s investment in a single issuer. The Funds investment policy states the Board should diversify investments to avoid incurring unreasonable risks from the practice of concentrating investments in specific security types and/or individual financial institutions. In addition to the securities and fair values previously listed, the Fund also has $3,644,132 invested in mutual funds and $5,633,040 invested in common stocks. At year-end, the Fund has no investments over 5 percent of net plan position available for retirement benefits (other than investments issued or explicitly guaranteed by the U.S. government and investments in mutual funds, external investment pools, and other pooled investments) in any one organization that represent 5 percent or more of net position available for benefits. The Fund’s investment policy in accordance with Illinois Compiled Statutes (ILCS) establishes the following target allocation across asset classes: Long-Term Expected Real Asset Class Target Rate of Return Fixed Income 55.00% 7.50% Equities 44.00% 11.80% Cash and Cash Equivalents 1.00% 4.20% Illinois Compiled Statutes (ILCS) limit the Fund’s investments in equities, mutual funds and variable annuities to 65%. Securities in any one company should not exceed 5% of the total fund. 56 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued DEPOSITS AND INVESTMENTS – Continued Police Pension Fund Interest Rate Risk, Credit Risk, Custodial Credit Risk and Concentration Risk – Continued Concentration Risk – Continued. The long-term expected rate of return on the Fund’s investments was determined using an asset allocation study conducted by the Fund’s investment management consultant in May 2020 in which best-estimate ranges of expected future real rates of return (net of pension plan investment expense and inflation) were developed for each major asset class. These ranges were combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding the expected inflation. Best estimates or arithmetic real rates of return for each major asset class included in the Fund’s target asset allocation as of April 30, 2021 are listed in the table on previous page. Rate of Return For the year ended April 30, 2021, the annual money-weighted rate of return on pension plan investments, net of pension plan investment expense, was 26.92%. The money-weighted rate of return expresses investment performance, net of investment expense, adjusted for the changing amounts actually invested. PROPERTY TAXES Property taxes for 2020 attach as an enforceable lien on January 1, 2021, on property values assessed as of the same date. Taxes are levied by December of the subsequent fiscal year (by passage of a Tax Levy Ordinance). Tax bills are prepared by the County and are payable in two installments, on or about June 1 and September 1. The County collects such taxes and remits them periodically. 57 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued CAPITAL ASSETS Governmental Activities Governmental capital asset activity for the year was as follows: Ending Increases Decreases Balances Nondepreciable Capital Assets Land $30,991,088 256,676 - 31,247,764 Construction in Progress 1,859,302 2,953,824 1,463,090 3,350,036 32,850,390 3,210,500 1,463,090 34,597,800 Depreciable Capital Assets Buildings 15,690,311 - - 15,690,311 Equipment 8,754,559 486,754 54,000 9,187,313 Vehicles 2,990,584 272,286 92,806 3,170,064 Infrastructure 75,404,543 3,090,154 - 78,494,697 102,839,997 3,849,194 146,806 106,542,385 Less Accumulated Depreciation Buildings 4,753,678 323,345 - 5,077,023 Equipment 6,657,194 422,129 54,000 7,025,323 Vehicles 2,363,411 246,542 92,806 2,517,147 Infrastructure 23,966,527 2,080,943 - 26,047,470 37,740,810 3,072,959 146,806 40,666,963 Total Net Depreciable Capital Assets 65,099,187 776,235 - 65,875,422 Total Net Capital Assets 97,949,577 3,986,735 1,463,090 100,473,222 Beginning Balances Depreciation expense was charged to governmental activities as follows: General Government $104,538 Library 182,713 Parks and Recreation 399,628 Public Safety 149,820 Public Works 2,236,260 3,072,959 58 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued CAPITAL ASSETS – Continued Business-Type Activities Business-type capital asset activity for the year was as follows: Ending Increases Decreases Balances Nondepreciable Capital Assets Land $615,376 - - 615,376 Construction in Progress 3,396,889 428,864 852,470 2,973,283 4,012,265 428,864 852,470 3,588,659 Depreciable Capital Assets Equipment 18,854,317 312,180 - 19,166,497 Vehicles 528,575 89,984 - 618,559 Infrastructure 68,031,586 1,760,804 - 69,792,390 87,414,478 2,162,968 - 89,577,446 Less Accumulated Depreciation Equipment 7,704,481 470,807 - 8,175,288 Vehicles 361,822 93,000 - 454,822 Infrastructure 13,081,755 1,272,152 - 14,353,907 21,148,058 1,835,959 - 22,984,017 Total Net Depreciable Capital Assets 66,266,420 327,009 - 66,593,429 Total Net Capital Assets 70,278,685 755,873 852,470 70,182,088 Beginning Balances Depreciation expense was charged to business-type activities as follows: Sewer $745,416 Water 1,090,543 1,835,959 59 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS Interfund Balances Interfund balances are advances in anticipation of receipts to cover temporary cash shortages. The composition of interfund balances as of the date of this report, is as follows: Receivable Fund Payable Fund Amount General Nonmajor Governmental $ 2,715,489 Interfund Transfers Interfund transfers for the year consisted of the following: Transfers In Transfers Out Amount General City Wide Capital $132,689 Library General 25,884 Parks and Recreation General 1,473,433 City Wide Capital General 1,442,336 Nonmajor Governmental General 310,231 Sewer General 174,744 Water Sewer 75,125 Water City Wide Capital 103,895 3,738,337 Transfers are used to (1) move revenues from the fund that statute or budget requires to collect them to the fund that statute or budget requires to expend them and (2) use unrestricted revenues collected in the General Fund to finance various programs accounted for in other funds in accordance with budgetary authorizations. The purpose of significant interfund transfers are as follows: $1,473,433 to the Parks and Recreation Fund to subsidize operations. $1,442,336 to the Citywide Capital Fund to fund the construction of additional roadway projects. 60 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT Other Obligations Other Obligations currently outstanding are as follows: Fund Debt Ending Issue Retired by Issuances Retirements Balances Governmental Activities $1,890 - - 1,890 Conover Sewer Recapture owed to John Conover as reimbursement for sewer extension, due in one lump sum payment of $1,890 in fiscal year 2023. Balances Beginning Notes Payable The City enters into notes payable to provide funds for acquisition of capital assets. Notes payable have been issued for the governmental activities. Notes payable are direct obligations and pledge the full faith and credit of the City. Notes payable currently outstanding are as follows: Fund Debt Ending Issue Retired by Issuances Retirements Balances Downtown TIF $400,000 - 200,000 200,000 Vehicle & Equipment 526,655 - 53,229 473,426 926,655 - 253,229 673,426 102 E Van Emmon Building Loan Payable of 2017,payable in annual installments equal to one-fourth of the amount borrowed which includes an annualized interet rate of 3.00% through June 1, 2021. Promissory Note of 2019,payable in monthly installments of $71,570, which includes interest at 3.60%, through November 18, 2028. Beginning Balances 61 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued Illinois Environmental Protection Agency (IEPA) Loans Payable The City has entered into loan agreements with the IEPA to provide low interest financing for sewer and water improvements. IEPA loans currently outstanding are as follows: Fund Debt Ending Issue Retired by Issuances Retirements Balances Water $745,816 - 107,050 638,766 IEPA (L17-1156300)Loan Payable of 2007, due in semi-annual installments of $28,263 to $61,744 including interest at 2.50% through August 9, 2026. Beginning Balances General Obligation Bonds The City issues general obligation bonds to provide funds for the acquisition and construction of major capital facilities. General obligation bonds have been issued for both governmental and business-type activities. General obligation bonds issued for business-type activities are reported in the proprietary funds as they are expected to be repaid from proprietary revenues. General obligation bonds are direct obligations and pledge the full faith and credit of the City. General obligation bonds currently outstanding are as follows: Fund Debt Ending Issue Retired by Issuances Retirements Balances Library $425,000 - 75,000 350,000 General Obligation Library Bonds of 2006, due in annual installments of $50,000 to $100,000 plus interest at 4.75%to 4.80% through December 30, 2024. Beginning Balances 62 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued General Obligation Bonds – Continued Fund Debt Ending Issue Retired by Issuances Retirements Balances Sewer $5,910,000 - 885,000 5,025,000 Library 3,360,000 - 610,000 2,750,000 Countryside TIF 1,235,000 - - 1,235,000 Citywide Capital 3,400,000 - 200,000 3,200,000 Debt Service 925,000 - 295,000 630,000 General Obligation Refunding Alternate Revenue Source Bonds of 2011, due in annual installments of $660,000 to $1,100,000 plus interest at 4.28% through December 30, 2025. General Obligation Refunding Alternate Revenue Source Bonds of 2014, due in annual installments of $230,000 to $270,000 plus interest at 4.00%to 4.30% through December 1, 2029. General Obligation Alternate Revenue Source Bonds of 2014A, due in annual installments of $135,000 to $300,000 plus interest at 3.00%to 4.00% through December 1, 2033. General Obligation Refunding Alternate Revenue Source Bonds of 2014B, due in annual installments of $255,000 to $320,000 plus interest at 2.00%to 3.00% through December 30, 2022. General Obligation Library Refunding Bonds of 2013, due in annual installments of $155,000 to $730,000 plus interest at 2.00%to 4.00% through December 30, 2024. Beginning Balances 63 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued General Obligation Bonds – Continued Fund Debt Ending Issue Retired by Issuances Retirements Balances Water $675,000 - 130,000 545,000 Countryside TIF 1,260,685 - 107,163 1,153,522 Water 3,504,315 - 297,837 3,206,478 Water 3,430,000 - 1,475,000 1,955,000 24,125,000 - 4,075,000 20,050,000 Governmental 10,605,685 - 1,287,163 9,318,522 Business-Type 13,519,315 - 2,787,837 10,731,478 24,125,000 - 4,075,000 20,050,000 General Obligation Alternate Revenue Source Bonds of 2015A, due in annual installments of $100,000 to $475,000 plus interest at 4.00% through December 1, 2034. General Obligation Refunding Alternate Revenue Source Bonds of 2014C, due in annual installments of $120,000 to $140,000 plus interest at 2.00%to 3.00% through December 30, 2024. General Obligation Refunding Alternate Revenue Source Bonds of 2016, due in annual installments of $430,000 to $1,475,000 plus interest at 4.00%to 4.25% through December 30, 2022. Beginning Balances Debt Certificates The City issues debt certificates to provide funds for the acquisition and construction of major capital facilities. Debt certificates have been issued for both governmental and business-type activities. Debt Certificates issued for business-type activities are reported in the proprietary funds as they are expected to be repaid from proprietary revenues. 64 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued Debt Certificates – Continued Debt certificates currently outstanding are as follows: Fund Debt Ending Issue Retired by Issuances Retirements Balances Sewer $ 445,000 - 140,000 305,000 Beginning Balances Illinois Rural Bond Bank Debt Certificates of 2003A, due in annual installments of $80,000 to $155,000 plus interest at 1.60% to 5.20% through February 1, 2023. Long-Term Liability Activity Changes in long-term liabilities during the fiscal year were as follows: Amounts Ending Due within Additions Deductions Balances One Year Governmental Activities Compensated Absences $ 616,888 134,110 67,055 683,943 136,789 Net Pension Liability/(Asset) - IMRF 916,272 - 1,171,645 (255,373) - Net Pension Liability - Police Pension 12,668,740 - 2,218,713 10,450,027 - Total OPEB Liability - RBP 961,919 107,894 - 1,069,813 - Other Obligations 1,890 - - 1,890 - Notes Payable 926,655 - 253,229 673,426 255,204 General Obligation Bonds 10,605,685 - 1,287,163 9,318,522 1,342,455 Plus: Unamortized Premium 112,522 - 24,486 88,036 - 26,810,571 242,004 5,022,291 22,030,284 1,734,448 Business-Type Activities Compensated Absences $ 93,302 42,662 21,331 114,633 56,105 Net Pension Liability/(Asset) - IMRF 182,204 - 238,633 (56,429) - Total OPEB Liability - RBP 112,344 49,323 - 161,667 - IEPA Loans Payable 745,816 - 107,050 638,766 109,742 General Obligation Bonds 13,519,315 - 2,787,837 10,731,478 2,407,545 Plus: Unamortized Premium 165,864 - 56,231 109,633 - Debt Certificates 445,000 - 140,000 305,000 150,000 Developer Agreements 2,272,473 113,624 - 2,386,097 - Asset Retirement Obligation - 2,783,000 - 2,783,000 - 17,536,318 2,988,609 3,351,082 17,173,845 2,723,392 Beginning Type of Debt Balances 65 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued Long-Term Liability Activity – Continued For the governmental activities, the compensated absences, the net pension liabilities, and the total OPEB liability are generally liquidated by the General Fund. The Vehicle and Equipment Funds make payment on the notes payable. General obligation bonds are being liquidated by the Library, Countryside TIF, Citywide Capital and Debt Service Funds. For the business-type activities, the Sewer and Water Funds liquidate compensated absences, the net pension liability, and the total OPEB liability. The Sewer and Water Funds are making payments on the IEPA loans payable, general obligation bonds, debt certificates and developer agreements. Debt Service Requirements to Maturity The annual debt service requirements to maturity, including principal and interest, are as follows: Interest Interest $255,204 22,449 1,342,455 351,324 57,253 14,317 1,396,424 308,612 59,347 12,223 1,131,716 257,493 61,581 9,989 1,175,685 213,574 63,867 7,703 511,889 167,947 66,237 5,333 523,212 149,721 68,691 2,879 550,858 130,806 41,246 504 568,504 108,650 - - 601,150 85,527 - - 343,796 60,671 - - 351,442 46,919 - - 364,088 32,861 - - 376,734 18,297 - - 80,569 3,228 Total 673,426 75,397 9,318,522 1,935,630 2033 2034 2035 2022 Year 2030 2029 2031 2028 2032 2023 2024 2025 2026 2027 General Obligation Bonds Principal Notes Payable Principal Governmental Activities Fiscal 66 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued Debt Service Requirements to Maturity – Continued Interest Interest Interest $109,742 15,288 2,407,545 418,324 150,000 15,710 112,503 12,527 2,333,576 331,196 155,000 8,060 115,333 9,697 1,478,284 245,665 - - 118,235 6,795 1,529,315 185,134 - - 121,209 3,821 1,258,111 122,385 - - 61,744 772 161,788 68,981 - - - - 169,142 62,509 - - - - 176,496 55,743 - - - - 183,850 48,683 - - - - 191,204 41,329 - - - - 198,558 33,681 - - - - 205,912 25,739 - - - - 213,266 17,503 - - - - 224,431 8,972 - - Total 638,766 48,900 10,731,478 1,665,844 305,000 23,770 2034 2035 2029 2030 2031 2032 2033 2028 2022 2023 2024 2025 2026 2027 Year Principal Principal Principal IEPA General Obligation Debt Loan Payable Bonds CertificatesFiscal Business-Type Activities 67 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued LONG-TERM DEBT – Continued Non-Commitment Debt Special service area bonds outstanding as of the date of this report totaled $55,107,000, Kendall Marketplace business district bonds totaled $6,665,000 and Kendall Marketplace sales tax bonds totaled $5,225,000. These bonds are not an obligation of the government and are secured by the levy of an annual tax on the real property within the special service area, business district taxes, and sales taxes, respectively. The government is in no way liable for repayment but is only acting as agent for the property owners in levying/assessing and collecting the tax, and forwarding the collections to bondholders. Legal Debt Margin Chapter 65, Section 5/8-5-1 of the Illinois Compiled Statutes provides, “…no municipality having a population of less than 500,000 shall become indebted in any manner or for any purpose, to an amount, including existing indebtedness in the aggregate exceeding 8.625% on the value of the taxable property therein, to be ascertained by the last assessment for state and county purposes, previous to the incurring of the indebtedness or, until January 1, 1983, if greater, the sum that is produced by multiplying the municipality’s 1978 equalized assessed valuation by the debt limitation percentage in effect on January 1, 1979.” Assessed Valuation - 2020 $582,696,499 Legal Debt Limit - 8.625% of Assessed Value 50,257,573 Amount of Debt Applicable to Limit General Obligation Bonds 3,405,000 Legal Debt Margin 46,852,573 Asset Retirement Obligation The City has recognized an asset retirement obligation (ARO) and related deferred outflow of resources in connection with its obligation to seal and abandon various water wells and for the demolition of the City’s underground storage tanks at the end of their estimated useful lives in accordance with federal, state, and/or local requirements. The ARO was measured using actual historical costs for similar abandonments, adjusted for inflation through the end of the year. The estimated remaining useful lives of the water wells and underground storage ranges between 49 and 84 years. 68 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued NET POSITION CLASSIFICATIONS Net investment in capital assets was comprised of the following as of April 30, 2021: Governmental Activities Capital Assets - Net of Accumulated Depreciation $100,473,222 Less Capital Related Debt: Loan Payable of 2017 (200,000) Notes Payable of 2019 (473,426) General Obligation Library Bonds of 2006 (350,000) General Obligation Library Refunding Bonds of 2013 (2,750,000) General Obligation Refunding Alternate Revenue Source Bonds of 2014 (1,235,000) General Obligation Refunding Alternate Revenue Source Bonds of 2014A (3,200,000) General Obligation Refunding Alternate Revenue Source Bonds of 2014B (630,000) General Obligation Alternate Revenue Source Bonds of 2015A (1,153,522) Loss on Refunding 64,948 Premium on Debt Issuance (88,036) Net Investment in Capital Assets 90,458,186 Business-Type Activities Capital Assets - Net of Accumulated Depreciation 70,182,088 Less Capital Related Debt: IEPA (L17-1156300) Loan Payable of 2007 (638,766) General Obligation Refunding Alternate Revenue Source Bonds of 2011 (5,025,000) General Obligation Refunding Alternate Revenue Source Bonds of 2014C (545,000) General Obligation Alternate Revenue Source Bonds of 2015A (3,206,478) General Obligation Alternate Revenue Source Bonds of 2016 (1,955,000) Illinois Rural Bond Bank Debt Certificates of 2003 (305,000) Loss on Refunding 12,303 Premium on Debt Issuance (109,633) Net Investment in Capital Assets 58,409,514 69 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued FUND BALANCE CLASSIFICATIONS In the governmental funds’ financial statements, the City considers restricted amounts to have been spent when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available. The City first utilizes committed, then assigned and then unassigned fund balance when an expenditure is incurred for purposes for which all three unrestricted fund balances are available. The following is a schedule of fund balance classifications for the governmental funds as of the date of this report: Capital Projects Parks and Citywide Library Recreation Capital Nonmajor Totals Fund Balances Nonspendable Prepaids $152,003 9,069 29,199 - - 190,271 Restricted Library Operations - 798,152 - - - 798,152 Motor Fuel Tax - - - - 1,243,821 1,243,821 Special Service Areas - - - - 10,231 10,231 Land Cash - - - - 31,131 31,131 - 798,152 - - 1,285,183 2,083,335 Committed Parks and Recreation Programs and Facility Improvements - - 43,801 - - 43,801 Assigned Capital Projects - - - 119,569 1,485,791 1,605,360 Unassigned 9,020,351 - - - (2,716,429) 6,303,922 Total Fund Balances 9,172,354 807,221 73,000 119,569 54,545 10,226,689 General Special Revenue Nonspendable Fund Balance. Consists of resources that cannot be spent because they are either: a) not in a spendable form; or b) legally or contractually required to be maintained intact. Restricted Fund Balance. Consists of resources that are restricted to specific purposes, that is, when constraints placed on the use of resources are either: a) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments; or b) imposed by law through constitutional provisions or enabling legislation. 70 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 3 – DETAIL NOTES ON ALL FUNDS – Continued FUND BALANCE CLASSIFICATIONS – Continued Committed Fund Balance. Consists of resources constrained (issuance of an ordinance) to specific purposes by the government itself, using its highest level of decision-making authority, Members of the City Council; to be reported as committed, amounts cannot be used for any other purpose unless the government takes the same highest-level action to remove or change the constraint. Assigned Fund Balance. Consists of amounts that are constrained by Members of the City Council’ intent to be used for specific purposes but are neither restricted nor committed. Intent is expressed by a) Members of the City Council itself or b) a body or official to which Members of the City Council has delegated the authority to assign amounts to be used for specific purposes. The City’s highest level of decision-making authority is Members of the City Council, who is authorized to assign amounts to a specific purpose. Unassigned Fund Balance. Consists of residual net resources of a fund that has not been restricted, committed, or assigned within the General Fund and deficit fund balances of other governmental funds. Minimum Fund Balance Policy. The City’s policy states that the General fund should maintain a minimum unrestricted fund balance of no less than 30% of the annual appropriations budget. NOTE 4 – OTHER INFORMATION RISK MANAGEMENT The City is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; natural disasters; and injuries to the City’s employees. The City has purchased insurance from private insurance companies. Risks covered included certain types of liabilities and bonds. Premiums have been displayed as expenditures/expenses in appropriate funds. There were no significant changes in insurance coverages from the prior year and settlements did not exceed insurance coverage in any of the past three fiscal years. CONTINGENT LIABILITIES Litigation The City is a defendant in various lawsuits. Although the outcome of these lawsuits is not presently determinable, in the opinion of the City's attorney, the resolution of these matters will not have a material adverse effect on the financial condition of the City. 71 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 4 – OTHER INFORMATION – Continued CONTINGENT LIABILITIES - Continued Grants Amounts received or receivable from grantor agencies are subject to audit and adjustment by grantor agencies, principally the federal government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures which may be disallowed by the grantor cannot be determined at this time although the City expects such amounts, if any, to be immaterial. Financial Impact from COVID-19 In March 2020, the World Health Organization declared the COVID-19 virus a public health emergency. As of the date of this report, the extent of the impact of COVID-19 on the City’s operations and financial position cannot be determined. COMMITMENTS Agreements with Developers – Governmental Activities Under a Development/Economic Initiative Agreement entered into in March of 2001, the City agreed to reimburse eligible costs associated with a development located at Route 47 and Route 34. Eligible costs of $2,074,833 and accrued interest at 5% are to be reimbursed from 50% of the sales tax generated in the development, limited to a period of eighteen years. Through April 30, 2021, the City has reimbursed $3,084,909 including $110,699 in the current year. All payments have been recorded as an expenditure of the General Fund. Under a Development and Annexation Agreement entered into in July of 2000, amended in October of 2001, the City agreed to reimburse eligible costs associated with a development located at Route 47 and Kennedy Road. Eligible costs of $5,977,027 are to be reimbursed from 50% of the sales tax generated in the development. Through April 30, 2021, the City has reimbursed $3,385,839, including $293,404 in the current year. All payments have been recorded as an expenditure of the General Fund. Under an Annexation Agreement entered into in April of 2006, the City agreed to reimburse eligible costs associated with a development located at Route 47 between Base Line Road and Corneils Road. Eligible costs are to be reimbursed from 55% of City Admissions Taxes collected, limited to a period of ten years. Through April 30, 2021, the City has reimbursed $1,381,968, including $58,105 in the current year. All payments have been recorded as an expenditure of the General Fund. The agreement was amended in April of 2019 to rebate 100% of admissions tax received by the City from the developer for a period of twenty years, until September 2026, and the admissions tax rate was decreased from 5% to 2.75%. The 100% rebate went into effect beginning with the 2013 fiscal year. 72 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 4 – OTHER INFORMATION – Continued COMMITMENTS – Continued Agreements with Developers – Governmental Activities – Continued Under a Development/Economic Initiative Agreement entered into in January of 2007, the City agreed to reimburse eligible costs associated with a development located at Route 47 and Corneils Road. Eligible costs of $287,392 are to be reimbursed from 50% of the sales tax generated in the development, limited to a period of twenty years. Through April 30, 2021, the City has reimbursed $23,404, including $0 in the current year. All payments have been recorded as an expenditure of the General Fund. Under a Development Agreement entered into in June of 2007, the City agreed to create a business district in the area around Route 34 and Cannonball Trail. Under the agreement, 50% of sales tax and 100% of the business district tax generated in the district are remitted by the City to an escrow agent to pay the debt service on the Special Service Area Revenue Bonds of 2007. The bonds are secured solely by the pledged revenues and are not obligations of the City and are therefore not recorded on the City’s books. All payments have been recorded as an expenditure of the General Fund. Expenditures in the current year were $459,155 for sales taxes and $369,694 in business district taxes. In February of 2011, the City amended a Development/Economic Initiative Agreement dated April 2007. Under the original agreement, the City agreed to reimburse 20% of eligible costs associated with a development located at Route 47 and Fountainview Drive from 50% of the sales tax generated in the development, limited to a period of twenty years. Under the amended agreement, the City will hold the sales tax rebates in an escrow account until certain land improvements has been completed. Through April 30, 2021, the City is holding $22,791 in escrow, including $1,234 in the current year. All payments have been recorded as an expenditure of the General Fund. Under a Development/Economic Initiative Agreement entered into on December 22, 2011 the City agreed to reimburse eligible costs associated with a development located west of Route 47 and north of Cannonball Trail on Boombah Boulevard. Through April 30, 2021, the City has reimbursed $83,852, including $7,940 in the current year. All payments have been recorded as an expenditure of the General Fund. Under development agreements entered into in April 2012, the City agreed to reimburse eligible costs associated with a development located at within the Downtown TIF district. Eligible costs are to be reimbursed from 85% of the incremental property tax and 100% of the business district tax generated in the development, through December 31, 2029. Through April 30, 2021, the City has reimbursed $161,980 in incremental property taxes and $171,574 in business district taxes. Incremental property tax payments have been recorded as an expenditure of the Downtown TIF Fund and the Business District Tax Rebates have been recorded as an expenditure of the General Fund. 73 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 4 – OTHER INFORMATION – Continued COMMITMENTS – Continued Agreements with Developers – Governmental Activities – Continued Under a development agreement entered into in May 2013, the City agreed to reimburse eligible costs associated with a development located at Route 34 and Route 47 in the Countryside TIF district. Eligible costs are to be reimbursed from 50% of the amusement tax and 100% of the business district tax generated in the development, limited to a period of 10 years. Through April 30, 2021, the City has reimbursed $327,175 in amusement taxes and $94,044 in business district taxes. Amusement tax rebate expenditures have been recorded in the General Fund of $5,686 and Business District rebate expenditures have been recorded in the General Fund of $25,310. Under a Development/Economic Initiative Agreement entered into in March of 2016, the City agreed to reimburse eligible costs associated with a development located within the Fountainview Subdivision. Eligible costs of $63,350 are to be reimbursed from 50% of the sales tax generated in the development, limited to a period of ten years. Through April 30, 2021, the City has reimbursed $15,796, including $4,993 in the current year. All payments have been recorded as an expenditure of the General Fund. Under a Development/Economic Initiative Agreement entered into in April of 2019, the City agreed to accept all previously constructed public improvements and complete all remaining infrastructure improvements in the Raintree Subdivision Special Service Area, as stipulated in the agreement. The Developer has acquired certain vacant lots within the Raintree Subdivision, and has further agreed to pay certain impact fees and other contributions towards the City at agreed upon timeframes and complete construction on certain dwelling units. As of April 30, 2021, the City has incurred $86,659 in expenditures, which have been fully reimbursed by the developer. Under a development agreement entered into in August 2019, the City agreed to reimburse eligible costs associated with the renovation of the historic Kendall County jail. Eligible costs are to be reimbursed from incremental property taxes through 2034. Through April 30, 2021, the City has reimbursed $100,979 in renovation costs, which are recorded as an expenditure of the Downtown TIF II Fund. Agreements with Developers – Business-Type Activities Under a reimbursement agreement entered into in August of 2003, the City and the developer of the Fox Hill subdivision agreed to reimburse eligible costs associated with the construction and over-sizing of water and sewer infrastructure lines within the area. Eligible costs are to be paid to the developer within twenty years of the agreement. This agreement was amended in April 2006 to include additional costs. Total eligible costs were $807,847, which accrues compounded interest of 5% annually. Interest for a portion of eligible costs was computed back to January 1, 1995. Total interest to date is $1,578,250. The amount recorded as a liability, including interest, as of April 30, 2021 is $2,386,097. Of this amount, 52% is recorded in the Water Fund. The remaining 48% of this amount is recorded in the Sewer Fund. 74 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 4 – OTHER INFORMATION – Continued COMMITMENTS – Continued Hotel/Motel Tax Rebates All hotels and motels located within the City limits are required to pay a tax of 3% based on the gross rental receipts from the renting, leasing or letting of a hotel or motel room. Proceeds from the hotel/motel tax are remitted to the Aurora Area Convention & Visitors Bureau (AACVB) for the purposes of promoting tourism and conventions within Yorkville, pursuant to State Statute. The City has recorded $60,076 in rebates in the General Fund for the fiscal year ended April 30, 2021. EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS The City contributes to two defined benefit pension plans, the Illinois Municipal Retirement Fund, a defined benefit agent multiple-employer public employee retirement system and the Police Pension Plan which is a single-employer pension plan. A separate report is issued for the Police Pension Plan and may be obtained by writing to the City at 804 Game Farm Road, Yorkville, Illinois 60560. IMRF does issue a publicly available financial report that includes financial statements and required supplementary information for the plan as a whole, but not by individual employer. That report may be obtained on-line at www.imrf.org. The benefit, benefit levels, employee contributions, and employer contributions are governed by Illinois Compiled Statutes (ILCS) and can only be amended by the Illinois General Assembly. The aggregate amounts recognized for the two pension plans is: Deferred Deferred Pension Outflows Inflows Expense IMRF $ (311,802) 562,933 1,497,668 158,209 Police Pension 10,450,027 946,993 2,575,459 1,127,379 10,138,225 1,509,926 4,073,127 1,285,588 (Asset) Liability/ Net Pension Illinois Municipal Retirement (IMRF) Plan Descriptions Plan Administration. All employees (other than those covered by the Police Pension Plan) hired in positions that meet or exceed the prescribed annual hourly standard must be enrolled in IMRF as participating members. The plan is accounted for on the economic resources’ measurement focus and the accrual basis of accounting. Employer and employee contributions are recognized when earned in the year that the contributions are required, benefits and refunds are recognized as an expense and liability when due and payable. 75 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Illinois Municipal Retirement (IMRF) – Continued Plan Descriptions – Continued Benefits Provided. IMRF has three benefit plans. The vast majority of IMRF members participate in the Regular Plan (RP). The Sheriff’s Law Enforcement Personnel (SLEP) plan is for sheriffs, deputy sheriffs, and selected police chiefs. Counties could adopt the Elected County Official (ECO) plan for officials elected prior to August 8, 2011 (the ECO plan was closed to new participants after that date). IMRF provides two tiers of pension benefits. Employees hired before January 1, 2011, are eligible for Tier 1 benefits. Tier 1 employees are vested for pension benefits when they have at least eight years of qualifying service credit. Tier 1 employees who retire at age 55 (at reduced benefits) or after age 60 (at full benefits) with eight years of service are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 1-2/3% of the final rate of earnings for the first 15 years of service credit, plus 2% for each year of service credit after 15 years to a maximum of 75% of their final rate of earnings. Final rate of earnings is the highest total earnings during any consecutive 48 months within the last 10 years of service, divided by 48. Under Tier 1, the pension is increased by 3% of the original amount on January 1 every year after retirement. Employees hired on or after January 1, 2011, are eligible for Tier 2 benefits. For Tier 2 employees, pension benefits vest after ten years of service. Participating employees who retire at age 62 (at reduced benefits) or after age 67 (at full benefits) with ten years of service are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 1-2/3% of the final rate of earnings for the first 15 years of service credit, plus 2% for each year of service credit after 15 years to a maximum of 75% of their final rate of earnings. Final rate of earnings is the highest total earnings during any 96 consecutive months within the last 10 years of service, divided by 96. Under Tier 2, the pension is increased on January 1 every year after retirement, upon reaching age 67, by the lesser of: 3% of the original pension amount or 1/2 of the increase in the Consumer Price Index of the original pension amount. 76 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Illinois Municipal Retirement (IMRF) – Continued Plan Descriptions – Continued Plan Membership. As of December 31, 2020, the measurement date, the following employees were covered by the benefit terms: Inactive Plan Members Currently Receiving Benefits 48 Inactive Plan Members Entitled to but not yet Receiving Benefits 50 Active Plan Members 54 Total 152 Contributions. As set by statute, the City’s Regular Plan Members are required to contribute 4.5% of their annual covered salary. The statute requires employers to contribute the amount necessary, in addition to member contributions, to finance the retirement coverage of its own employees. For the year-ended April 30, 2021, the City’s contribution was 10.84% of covered payroll. Net Pension Liability/(Asset). The City’s net pension liability/(asset) was measured as of December 31, 2020. The total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. Actuarial Assumptions. The total pension liability was determined by an actuarial valuation performed, as of December 31, 2020, using the following actuarial methods and assumptions: Actuarial Cost Method Entry Age Normal Asset Valuation Method Fair Value Actuarial Assumptions Interest Rate 7.25% Salary Increases 2.85% to 13.75% Cost of Living Adjustments 2.25% Inflation 2.25% 77 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Illinois Municipal Retirement (IMRF) – Continued Plan Descriptions – Continued Actuarial Assumptions – Continued. For nondisabled retirees, the Pub-2010, Amount-Weighted, below- median income, General, Retiree, Male (adjusted 106%) and Female (adjusted 105%) tables, and future mortality improvements projected using scale MP-2020. For disabled retirees, the Pub-2010, Amount- Weighted, below-median income, General, Disabled Retiree, Male and Female (both unadjusted) tables, and future mortality improvements projected using scale MP-2020. For active members, the Pub-2010, Amount-Weighted, below-median income, General, Employee, Male and Female (both unadjusted) tables, and future mortality improvements projected using scale MP-2020. The long-term expected rate of return on pension plan investments was determined using a building- block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense, and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return to the target asset allocation percentage and adding expected inflation. The target allocation and best estimates of geometric real rates of return for each major asset class are summarized in the following table: Long-Term Expected Real Target Rate of Return Fixed Income 28.00% 1.30% Domestic Equities 37.00% 5.00% International Equities 18.00% 6.00% Real Estate 9.00%6.20% Blended 7.00% 2.85% - 6.95% Cash and Cash Equivalents 1.00%0.70% Asset Class Discount Rate The discount rate used to measure the total pension liability was 7.25%, same as the prior valuation. The projection of cash flows used to determine the discount rate assumed that member contributions will be made at the current contribution rate and that City contributions will be made at rates equal to the difference between the actuarially determined contribution rates and the member rate. Based on those assumptions, the Fund’s fiduciary net position was projected to be available to make all project future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all period of projected benefit payments to determine the total pension liability. 78 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Illinois Municipal Retirement (IMRF) – Continued Discount Rate Sensitivity The following is a sensitivity analysis of the net pension liability to changes in the discount rate. The table below presents the pension liability of the City calculated using the discount rate as well as what the City’s net pension liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate: Current Discount Rate 1% Increase (7.25%) (8.25%) Net Pension Liability/(Asset) $ 2,182,339 (311,802) (2,186,229) 1% Decrease (6.25%) Changes in the Net Pension Liability/(Asset) Net Pension Plan Fiduciary Liability/ Net Position (Asset) (B) (A) - (B) Balances at December 31, 2019 $ 15,299,810 14,201,334 1,098,476 Changes for the Year: Service Cost 384,165 - 384,165 Interest on the Total Pension Liability 1,104,694 - 1,104,694 Difference Between Expected and Actual Experience of the Total Pension Liability (69,685) - (69,685) Changes of Assumptions (340,717) - (340,717) Contributions - Employer - 429,468 (429,468) Contributions - Employees - 173,017 (173,017) Net Investment Income - 1,983,375 (1,983,375) Benefit Payments, including Refunds of Employee Contributions (509,477) (509,477) - Other (Net Transfer) - (97,125) 97,125 Net Changes 568,980 1,979,258 (1,410,278) Balances at December 31, 2020 15,868,790 16,180,592 (311,802) Total (A) Pension Liability 79 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Illinois Municipal Retirement (IMRF) – Continued Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to Pensions For the year ended April 30, 2021, the City recognized pension expense of $158,209. At April 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Inflows of Resources Totals Difference Between Expected and Actual Experience $265,200 (53,188) 212,012 Change in Assumptions 145,018 (298,154) (153,136) Net Difference Between Projected and Actual Earnings on Pension Plan Investments - (1,146,326) (1,146,326) Total Expenses to be Recognized in Future Periods 410,218 (1,497,668) (1,087,450) Pension Contributions Made Subsequent to the Measurement Date 152,715 - 152,715 Total Deferred Amounts Related to IMRF 562,933 (1,497,668) (934,735) Deferred Outflows of Resources The $152,715 reported as deferred outflows of resources related to pensions resulting from employer contributions subsequent to the measurement date and will be recognized as a reduction of the net pension liability in the reporting year ended April 30, 2022. Amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense in future periods as follows: Fiscal Year of Resources 2022 $(179,689) 2023 (147,410) 2024 (547,793) 2025 (212,558) 2026 - Thereafter - Total (1,087,450) (Inflows) Net Deferred 80 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Police Pension Plan Plan Descriptions Plan Administration. The Police Pension Plan is a single-employer defined benefit pension plan that covers all sworn police personnel. The defined benefits and employee and minimum employer contribution levels are governed by Illinois Compiled Statutes (40 ILCS 5/3-1) and may be amended only by the Illinois legislature. The City accounts for the Fund as a pension trust fund. The Fund is governed by a five-member pension board. Two members of the Board are appointed by the City Mayor, one member is elected by pension beneficiaries and two members are elected by active police employees. Plan Membership. At April 30, 2021, the measurement date, membership consisted of the following: Inactive Plan Members Currently Receiving Benefits 13 Inactive Plan Members Entitled to but not yet Receiving Benefits 7 Active Plan Members 32 Total 52 Benefits Provided. The following is a summary of the Police Pension Plan as provided for in Illinois State Statutes. The Police Pension Plan provides retirement benefits through two tiers of benefits as well as death and disability benefits. Covered employees hired before January 1, 2011 (Tier 1), attaining the age of 50 or older with 20 or more years of creditable service are entitled to receive an annual retirement benefit of ½ of the salary attached to the rank held on the last day of service, or for one year prior to the last day, whichever is greater. The annual benefit shall be increased by 2.5 percent of such salary for each additional year of service over 20 years up to 30 years, to a maximum of 75 percent of such salary. Employees with at least eight years but less than 20 years of credited service may retire at or after age 60 and receive a reduced benefit. The monthly benefit of a police officer who retired with 20 or more years of service after January 1, 1977 shall be increased annually, following the first anniversary date of retirement and be paid upon reaching the age of at least 55 years, by 3 percent of the original pension and 3 percent compounded annually thereafter. 81 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Police Pension Plan – Continued Plan Descriptions – Continued Benefits Provided – Continued. Covered employees hired on or after January 1, 2011 (Tier 2), attaining the age of 55 or older with 10 or more years of creditable service are entitled to receive an annual retirement benefit equal to the average monthly salary obtained by dividing the total salary of the police officer during the 48 consecutive months of service within the last 60 months of service in which the total salary was the highest by the number of months of service in that period. Police officer salary for the pension purposes is capped at $106,800, plus the lesser of ½ of the annual change in the Consumer Price Index or 3 percent compounded. The annual benefit shall be increased by 2.5 percent of such a salary for each additional year of service over 20 years up to 30 years to a maximum of 75 percent of such salary. Employees with at least 10 years may retire at or after age 50 and receive a reduced benefit (i.e., ½ percent for each month under 55). The monthly benefit of a Tier 2 police officer shall be increased annually at age 60 on the January 1st after the police officer retires, or the first anniversary of the pension starting date, whichever is later. Noncompounding increases occur annually, each January thereafter. The increase is the lesser of 3 percent of ½ of the change in the Consumer Price Index for the proceeding calendar year. Contributions. Covered employees are required to contribute 9.91% of their base salary to the Police Pension Plan. If an employee leaves covered employment with less than 20 years of service, accumulated employee contributions may be refunded without accumulated interest. The City is required to contribute the remaining amounts necessary to finance the plan and the administrative costs as actuarially determined by an enrolled actuary. However, effective January 1, 2011, ILCS requires the City to contribute a minimum amount annually calculated using the projected unit credit actuarial cost method that will result in the funding of 90% of the past service cost by the year 2040. For the year-ended April 30, 2021, the City’s contribution was 44.85% of covered payroll. Concentrations. At year end, the Pension Plan did not have any investments (other than investments issued or explicitly guaranteed by the U.S. government and investments in mutual funds, external investment pools, and other pooled investments), in any one organization that represent 5 percent or more of net position available for benefits. 82 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Police Pension Plan – Continued Actuarial Assumptions The total pension liability was determined by an actuarial valuation performed, as of April 30, 2021, using the following actuarial methods and assumptions: Actuarial Cost Method Entry Age Normal Asset Valuation Method Fair Value Actuarial Assumptions Interest Rate 7.00% Salary Increases 5.00% Cost of Living Adjustments 2.50% Inflation 2.50% Mortality rates were based on the RP-2014 base rates with blue collar adjustment projected from 2013 with scale MP-2020 fully generationally. Discount Rate The discount rate used to measure the total pension liability was 7.00%, the same as the prior valuation. The projection of cash flows used to determine the discount rate assumed that member contributions will be made at the current contribution rate and that City contributions will be made at rates equal to the difference between the actuarially determined contribution rates and the member rate. Based on those assumptions, the Fund’s fiduciary net position was projected to be available to make all project future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all period of projected benefit payments to determine the total pension liability. 83 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Police Pension Plan – Continued Discount Rate Sensitivity The following is a sensitive analysis of the net pension liability to changes in the discount rate. The table below presents the pension liability of the City calculated using the discount rate as well as what the City’s net pension liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate: Current Discount Rate 1% Increase (7.00%) (8.00%) Net Pension Liability $ 14,764,111 10,450,027 7,020,016 (6.00%) 1% Decrease Changes in the Net Pension Liability Plan Fiduciary Net Pension Net Position Liability (B) (A) - (B) Balances at April 30, 2020 $ 23,533,723 10,864,983 12,668,740 Changes for the Year: Service Cost 745,174 - 745,174 Interest on the Total Pension Liability 1,613,488 - 1,613,488 Changes of Benefit Terms - - - Difference Between Expected and Actual Experience of the Total Pension Liability 137,349 - 137,349 Changes of Assumptions (97,277) - (97,277) Contributions - Employer - 1,230,604 (1,230,604) Contributions - Employees - 261,904 (261,904) Net Investment Income - 3,124,939 (3,124,939) Benefit Payments, including Refunds of Employee Contributions (893,334) (893,334) - Administrative Expense (12,766) (12,766) - Net Changes 1,492,634 3,711,347 (2,218,713) Balances at April 30, 2021 25,026,357 14,576,330 10,450,027 (A) Pension Liability Total 84 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 4 – OTHER INFORMATION – Continued EMPLOYEE RETIREMENT SYSTEM – DEFINED BENEFIT PENSION PLANS – Continued Police Pension Plan – Continued Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to Pensions For the year ended April 30, 2021, the City recognized pension expense of $1,127,379. At April 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Inflows of Resources Totals Difference Between Expected and Actual Experience $ 279,954 (845,003) (565,049) Change in Assumptions 667,039 (364,553) 302,486 Net Difference Between Projected and Actual Earnings on Pension Plan Investments - (1,365,903) (1,365,903) Total Deferred Amounts Related to Police Pension 946,993 (2,575,459) (1,628,466) Deferred Outflows of Resources Amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense in future periods as follows: Net Deferred Fiscal Outflows/(Inflows) Year of Resources 2021 $ (364,258) 2022 (389,789) 2023 (370,678) 2024 (524,097) 2025 (17,783) Thereafter 38,139 Total (1,628,466) 85 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 4 – OTHER INFORMATION – Continued OTHER POST-EMPLOYMENT BENEFITS General Information about the OPEB Plan Plan Description. The City’s defined benefit OPEB plan, Retiree Benefits Plan (RBP), provides OPEB for all permanent full-time general and public safety employees of the City. RBP is a single-employer defined benefit OPEB plan administered by the City. Article 11 of the State Compiled Statutes grants the authority to establish and amend the benefit terms and financing requirements to the City Board. No assets are accumulated in a trust that meets the criteria in paragraph 4 of Statement 75. Benefits Provided. RBP provides coverage under the City of Yorkville group health program by contributing the monthly premium to retirees and their dependents. Plan Membership. As of April 30, 2021, the measurement date, the following employees were covered by the benefit terms: Inactive Plan Members Currently Receiving Benefits 11 Inactive Plan Members Entitled to but not yet Receiving Benefits - Active Plan Members 83 Total 94 Total OPEB Liability The City’s total OPEB liability was measured as of April 30, 2021 and was determined by an actuarial valuation as of that date. 86 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 4 – OTHER INFORMATION – Continued OTHER POST-EMPLOYMENT BENEFITS – Continued Total OPEB Liability – Continued Actuarial Assumptions and Other Inputs. The total OPEB liability in the April 30, 2021 actuarial valuation was determined using the following actuarial assumptions and other inputs, applied to all periods included in the measurement, unless otherwise specified: Inflation 3.50% Salary Increases 3.50% Discount Rate 2.12% Healthcare Cost Trend Rates Retirees' Share of Benefit-Related Costs 7.0% for 2021, decreasing 0.25% per year to an ultimate rate of 4.0% for 2031 and later 100% of projected health insurance premiums for retirees The discount rate was based upon the expected rate of return associated with funded benefits, and unfunded benefits, the 20-year municipal bond rate. Mortality rates were based on the RP-2014 Blue Collar base rates projected to 2021 using scale MP-2020 for Police. For all others, the RP-2014 base rates projected to 2021 using scale MP-2020 was used. Change in the Total OPEB Liability Balance at April 30, 2020 $ 1,074,263 Changes for the Year: Service Cost 62,448 Interest on the Total Pension Liability 29,424 Changes of Benefit Terms - Difference Between Expected and Actual Experience 328,449 Changes of Assumptions or Other Inputs (136,858) Benefit Payments (126,246) Net Changes 157,217 Balance at April 30, 2021 1,231,480 Total OPEB Liability 87 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 4 – OTHER INFORMATION – Continued OTHER POST-EMPLOYMENT BENEFITS – Continued Sensitivity of the Total OPEB Liability to Changes in the Discount Rate The discount rate used to measure the total pension liability was 2.12%, while the prior valuation used 2.91%. The following presents the total OPEB liability, calculated using the discount rate, as well as what the total OPEB liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher: Current Discount Rate 1% Increase (2.12%) (3.12%) Total OPEB Liability $ 1,322,570 1,231,480 1,144,938 1% Decrease (1.12%) Sensitivity of the Total OPEB Liability to Changes in the Healthcare Cost Trend Rates The following presents the total OPEB liability, calculated using varied Healthcare Trend Rates, as well as what the total OPEB liability would be if it were calculated using a Healthcare Trend Rate that is one percentage point lower or one percentage point higher: Healthcare Cost Trend Rates 1% Increase (Varies) (Varies) Total OPEB Liability $ 1,110,234 1,231,480 1,374,029 1% Decrease (Varies) 88 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 4 – OTHER INFORMATION – Continued OTHER POST-EMPLOYMENT BENEFITS – Continued OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB For the year ended April 30, 2021, the City recognized OPEB expense of $109,192. At April 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Inflows of Resources Totals Difference Between Expected and Actual Experience $ 308,156 - 308,156 Change in Assumptions 72,586 (128,402) (55,816) Net Difference Between Projected and Actual Earnings on Pension Plan Investments - - - Total Deferred Amounts Related to OPEB 380,742 (128,402) 252,340 Deferred Outflows of Resources Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: Net Deferred Fiscal Outflows Year of Resources 2022 $ 17,320 2023 17,320 2024 17,320 2025 17,320 2026 17,320 Thereafter 165,740 Total 252,340 89 UNITED CITY OF YORKVILLE, ILLINOIS Notes to the Financial Statements April 30, 2021 NOTE 4 – OTHER INFORMATION – Continued SUBSEQUENT EVENTS American Rescue Plan Act of 2021 On March 11, 2021, the American Rescue Plan Act of 2021 was signed into law. This act provides $350 billion in funding for local governments. The City has been allocated $2,802,218 to be received in two installments. On August 13, 2021, the City received their first installment of $1,401,109. General Obligation Bonds On May 27, 2021, the City issued $8,250,000 of Series 2021 General Obligation (ARS) Bonds with interest rates ranging between 2.00% and 4.00% and maturing on December 30, 2040. 90 • Schedule of Employer Contributions Illinois Municipal Retirement Fund Police Pension Fund • Schedule of Changes in the Employer’s Net Pension Liability Illinois Municipal Retirement Fund Police Pension Fund • Schedule of Investment Returns Police Pension Fund • Schedule of Changes in the Employer's Total OPEB Liability Retiree Benefit Plan • Budgetary Comparison Schedule General Fund Library – Special Revenue Fund Parks and Recreation – Special Revenue Fund Notes to the Required Supplementary Information REQUIRED SUPPLEMENTARY INFORMATION Required supplementary information includes financial information and disclosures that are required by the GASB but are not considered a part of the basic financial statements. Such information includes: Budgetary Information –Budgets are adopted on a basis consistent with generally accepted accounting principles. UNITED CITY OF YORKVILLE, ILLINOIS Illinois Municipal Retirement Fund Required Supplementary Information Schedule of Employer Contributions April 30, 2021 Contributions as Fiscal a Percentage of Year Covered Payroll 2016 $311,346 $311,346 $- $2,853,781 10.91% 2017 308,134 308,134 - 2,898,722 10.63% 2018 344,487 344,487 - 3,217,682 10.71% 2019 350,666 350,666 - 3,506,685 10.00% 2020 365,540 365,540 - 3,665,848 9.97% 2021 440,315 440,315 - 4,060,573 10.84% Notes to the Required Supplementary Information: Actuarial Cost Method Entry Age Normal Amortization Method Level % Pay (Closed) Remaining Amortization Period 23 Years Asset Valuation Method 5-Year Smoothed Fair Value Inflation 2.50% Salary Increases 3.35% - 14.25% Investment Rate of Return 7.50% Retirement Age See the Notes to the Financial Statements Mortality Note: IMFR specific mortality table was used with fully generational projection scale MP-2017 (base year 2015). This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available. Contributions Contribution Determined Actuarially Covered Payroll(Deficiency) Excess/ Contribution Contribution Determined the Actuarially in Relation to 91 UNITED CITY OF YORKVILLE, ILLINOIS Police Pension Fund Required Supplementary Information Schedule of Employer Contributions April 30, 2021 Contributions as Fiscal a Percentage of Year Covered Payroll 2015 $ 571,437 $ 624,168 $52,731 $2,220,146 28.11% 2016 722,940 722,940 - 2,294,948 31.50% 2017 825,413 825,413 - 2,320,642 35.57% 2018 966,211 966,211 - 2,543,266 37.99% 2019 963,361 963,361 - 2,449,210 39.33% 2020 1,111,484 1,111,484 - 2,631,165 42.24% 2021 1,226,371 1,230,604 4,233 2,744,017 44.85% Notes to the Required Supplementary Information: Actuarial Cost Method Entry Age Normal Amortization Method Level % Pay (Closed) Remaining Amortization Period 19 Years Asset Valuation Method Fair Value Inflation 2.5% Salary Increases 5.0% Investment Rate of Return 7.0% Retirement Age Tier 1 - 15% at 50 to 100% at age 65 Tier 2 - 5% at 50 to 100% at age 65 Mortality Note: This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available. in Relation to Contributions Payroll Covered (Deficiency) Excess/ Contribution Contribution Determined Actuarially Contribution Determined the Actuarially RP2014 base rates with blue collar adjustment projected from 2013 with Scale MP2020 fully generationally 92 UNITED CITY OF YORKVILLE, ILLINOIS Illinois Municipal Retirement Fund Required Supplementary Information Schedule of Changes in the Employer's Net Pension Liability/(Asset) April 30, 2021 Total Pension Liability Service Cost $ 303,003 Interest 764,628 Differences Between Expected and Actual Experience 40,167 Change of Assumptions - Benefit Payments, Including Refunds of Member Contributions (295,309) Net Change in Total Pension Liability 812,489 Total Pension Liability - Beginning 10,191,193 Total Pension Liability - Ending 11,003,682 Plan Fiduciary Net Position Contributions - Employer $ 311,346 Contributions - Members 129,289 Net Investment Income 49,844 Benefit Payments, Including Refunds of Member Contributions (295,309) Other (Net Transfer)(289,688) Net Change in Plan Fiduciary Net Position (94,518) Plan Net Position - Beginning 9,896,191 Plan Net Position - Ending 9,801,673 Employer's Net Pension Liability/(Asset)$ 1,202,009 Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 89.08% Covered Payroll $ 2,853,781 Employer's Net Pension Liability/(Asset) as a Percentage of Covered Payroll 42.12% 12/31/2015 Note: This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available. 93 12/31/2016 12/31/2017 12/31/2018 12/31/2019 12/31/2020 317,347 330,734 316,829 356,154 384,165 825,222 887,780 924,525 1,024,674 1,104,694 27,153 132,182 507,597 213,134 (69,685) - (449,845) 508,408 - (340,717) (318,792) (365,819) (442,124) (499,031) (509,477) 850,930 535,032 1,815,235 1,094,931 568,980 11,003,682 11,854,612 12,389,644 14,204,879 15,299,810 11,854,612 12,389,644 14,204,879 15,299,810 15,868,790 308,134 335,204 365,769 324,580 429,468 132,252 139,927 167,364 172,689 173,017 684,949 1,792,699 (594,987) 2,196,500 1,983,375 (318,792) (365,819) (442,124) (499,031) (509,477) 39,225 (226,729) 196,498 (8,647) (97,125) 845,768 1,675,282 (307,480) 2,186,091 1,979,258 9,801,673 10,647,441 12,322,723 12,015,243 14,201,334 10,647,441 12,322,723 12,015,243 14,201,334 16,180,592 1,207,171 66,921 2,189,636 1,098,476 (311,802) 89.82%99.46%84.59%92.82%101.96% 2,898,722 3,109,498 3,467,005 3,582,558 3,844,833 41.64%2.15%63.16%30.66%(8.11%) 94 UNITED CITY OF YORKVILLE, ILLINOIS Police Pension Fund Required Supplementary Information Schedule of Changes in the Employer's Net Pension Liability April 30, 2021 Total Pension Liability Service Cost $ 522,029 Interest 986,212 Changes of Benefit Terms - Differences Between Expected and Actual Experience (483,445) Change of Assumptions 999,313 Benefit Payments, Including Refunds of Member Contributions (435,435) Net Change in Total Pension Liability 1,588,674 Total Pension Liability - Beginning 14,306,459 Total Pension Liability - Ending 15,895,133 Plan Fiduciary Net Position Contributions - Employer $ 624,168 Contributions - Members 214,237 Contributions - Others - Net Investment Income 343,590 Benefit Payments, Including Refunds of Member Contributions (435,435) Administrative Expense (14,285) Net Change in Plan Fiduciary Net Position 732,275 Plan Net Position - Beginning 5,690,471 Plan Net Position - Ending 6,422,746 Employer's Net Pension Liability $ 9,472,387 Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 40.41% Covered Payroll $ 2,220,146 Employer's Net Pension Liability as a Percentage of Covered Payroll 426.66% 4/30/2015 Note: This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available. 95 4/30/2016 4/30/2017 4/30/2018 4/30/2019 4/30/2020 4/30/2021 576,907 611,857 589,463 650,245 672,849 745,174 1,097,143 1,283,144 1,349,196 1,374,562 1,517,322 1,613,488 - - - - 43,601 - 322,766 123,907 (1,529,007) 105,712 51,301 137,349 1,116,723 (565,454) 498,740 612,775 (54,912) (97,277) (443,314) (469,494) (501,417) (597,064) (798,961) (906,100) 2,670,225 983,960 406,975 2,146,230 1,431,200 1,492,634 15,895,133 18,565,358 19,549,318 19,956,293 22,102,523 23,533,723 18,565,358 19,549,318 19,956,293 22,102,523 23,533,723 25,026,357 722,940 825,413 966,211 963,361 1,111,484 1,230,604 222,736 234,058 249,421 243,941 269,903 261,904 - 32,388 - - - - (30,493) 473,420 421,975 717,071 (121,161) 3,124,939 (443,314) (469,494) (501,417) (597,064) (787,372) (893,334) (13,448) (11,774) (12,266) (12,693) (11,589) (12,766) 458,421 1,084,011 1,123,924 1,314,616 461,265 3,711,347 6,422,746 6,881,167 7,965,178 9,089,102 10,403,718 10,864,983 6,881,167 7,965,178 9,089,102 10,403,718 10,864,983 14,576,330 11,684,191 11,584,140 10,867,191 11,698,805 12,668,740 10,450,027 37.06% 40.74% 45.55% 47.07% 46.17% 58.24% 2,294,948 2,320,642 2,543,266 2,449,210 2,631,165 2,744,017 509.13% 499.18% 427.29% 477.66% 481.49% 380.83% 96 UNITED CITY OF YORKVILLE, ILLINOIS Police Pension Fund Required Supplementary Information Schedule of Investment Returns April 30, 2021 Annual Money- Weighted Rate of Return, Net Fiscal of Investment Year Expense 2015 5.89% 2016 (0.43%) 2017 6.54% 2018 5.09% 2019 7.56% 2020 (1.08%) 2021 26.92% Note: This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available. 97 UNITED CITY OF YORKVILLE, ILLINOIS Retiree Benefit Plan Required Supplementary Information Schedule of Changes in the Employer's Total OPEB Liability April 30, 2021 4/30/2020 4/30/2021 Total OPEB Liability Service Cost $ 43,414 46,531 62,448 Interest 40,335 37,312 29,424 Changes in Benefit Terms - - - Differences Between Expected and Actual Experience - - 328,449 Change of Assumptions or Other Inputs 12,225 72,122 (136,858) Benefit Payments (122,570) (132,377) (126,246) Net Change in Total OPEB Liability (26,596) 23,588 157,217 Total OPEB Liability - Beginning 1,077,271 1,050,675 1,074,263 Total OPEB Liability - Ending 1,050,675 1,074,263 1,231,480 Covered-Employee Payroll $ 5,675,523 5,874,167 6,432,473 Total OPEB Liability as a Percentage of Covered-Employee Payroll 18.51% 18.29% 19.14% Notes: 4/30/2019 This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available. Changes of Assumptions. Changes of assumptions related to the discount rate were made in 2019 through 2021. 98 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual Revenues Taxes $11,640,828 11,640,828 11,970,764 Intergovernmental 2,770,234 3,173,484 5,016,435 Licenses, Permits and Fees 474,500 474,500 602,328 Charges for Services 1,702,046 1,702,046 1,743,212 Fines and Forfeitures 113,000 113,000 109,268 Interest 89,878 89,878 12,173 Miscellaneous 108,000 108,000 106,560 Total Revenues 16,898,486 17,301,736 19,560,740 Expenditures General Government 5,293,883 5,897,133 5,220,130 Public Safety 6,064,220 6,108,720 5,686,416 Community Development 942,154 942,154 828,098 Public Works 2,512,538 2,512,538 2,871,863 Total Expenditures 14,812,795 15,460,545 14,606,507 Excess (Deficiency) of Revenues Over (Under) Expenditures 2,085,691 1,841,191 4,954,233 Other Financing Sources (Uses) Transfers In 35,000 35,000 132,689 Transfers Out (2,085,837)(2,191,837)(3,426,628) (2,050,837)(2,156,837)(3,293,939) Net Change in Fund Balance 34,854 (315,646)1,660,294 Fund Balance - Beginning 7,512,060 Fund Balance - Ending 9,172,354 Budget Original 99 UNITED CITY OF YORKVILLE, ILLINOIS Library - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual Revenues Taxes $1,562,000 1,562,000 1,561,523 Intergovernmental 25,250 25,250 29,083 Licenses, Permits and Fees 50,000 50,000 104,600 Charges for Services 12,300 12,300 6,081 Fines and Forfeits 8,500 8,500 3,249 Interest 9,459 9,459 1,455 Miscellaneous 3,750 3,750 1,235 Total Revenues 1,671,259 1,671,259 1,707,226 Expenditures Library 911,090 911,090 799,301 Debt Service Principal Retirement 685,000 685,000 685,000 Interest and Fiscal Charges 143,788 143,788 143,778 Total Expenditures 1,739,878 1,739,878 1,628,079 Excess (Deficiency) of Revenues Over (Under) Expenditures (68,619)(68,619)79,147 Other Financing Sources Transfers In 26,584 26,584 25,884 Net Change in Fund Balance (42,035)(42,035)105,031 Fund Balance - Beginning 702,190 Fund Balance - Ending 807,221 Budget Original 100 UNITED CITY OF YORKVILLE, ILLINOIS Parks and Recreation - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual Revenues Charges for Services $ 650,000 650,000 357,208 Grants and Donations 20,000 20,000 3,745 Interest 1,300 1,300 235 Miscellaneous 206,716 206,716 69,881 Total Revenues 878,016 878,016 431,069 Expenditures Parks and Recreation Park Operations 1,289,685 1,349,685 1,396,038 Recreation Operations 1,267,077 1,267,077 846,949 Total Expenditures 2,556,762 2,616,762 2,242,987 Excess (Deficiency) of Revenues Over (Under) Expenditures (1,678,746) (1,738,746) (1,811,918) Other Financing Sources Transfers In 1,309,284 1,369,284 1,473,433 Net Change in Fund Balance (369,462) (369,462) (338,485) Fund Balance - Beginning 411,485 Fund Balance - Ending 73,000 Budget Original 101 Such statements and schedules include: • Budgetary Comparison Schedules – Major Governmental Funds • Combining Statements – Nonmajor Governmental Funds • Budgetary Comparison Schedules – Nonmajor Governmental Funds • Budgetary Comparison Schedules – Enterprise Funds • Consolidated Year-End Financial Report OTHER SUPPLEMENTARY INFORMATION Other supplementary information includes financial statements and schedules not required by the GASB, nor a part of the basic financial statements, but are presented for purposes of additional analysis. MAJOR GOVERNMENTAL FUNDS GENERAL FUND The General Fund accounts for all financial resources except those required to be accounted for in another fund. SPECIAL REVENUE FUNDS Capital Projects Funds are created to account for all resources used for the acquisition of capital facilities by a governmental unit except those financed by Proprietary Funds. Citywide Capital Fund The Citywide Capital Fund is used to account for financial resources accumulated for maintenance of public infrastructure and to fund new capital improvements that benefit the public. Special Revenue Funds are created to account for the proceeds of specific revenue sources (other than fiduciary funds or capital project funds) that are legally restricted to expenditure for specified purposes. Library Fund The Library Fund is used to account for the activity relating to the Yorkville Public Library. Parks and Recreation Fund The Parks and Recreation Fund is used to account for the revenues and expenditures associated with the Yorkville Parks and Recreation departments. CAPITAL PROJECTS FUND UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Revenues - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual Taxes Property Tax $3,337,703 3,337,703 3,327,913 Sales Tax 3,284,400 3,284,400 3,617,361 Non-Home Rule Sales Tax 2,493,900 2,493,900 2,724,628 Municipal Utility Tax 988,340 988,340 1,010,210 Excise Tax 246,075 246,075 227,090 Cable TV Franchise Tax 300,000 300,000 290,272 Hotel Tax 80,000 80,000 66,751 Video Gaming Tax 140,000 140,000 125,583 Admissions and Amusement Tax 350,000 350,000 127,550 Business District Tax 405,160 405,160 438,325 Auto Rental Tax 15,250 15,250 15,081 11,640,828 11,640,828 11,970,764 Intergovernmental State Income Taxes 1,897,310 1,897,310 2,470,986 State Use Tax 675,281 675,281 855,744 Cannabis Excise Tax 15,218 15,218 16,831 Township Road and Bridge Tax 130,000 130,000 52,363 Personal Property Replacement Tax 16,500 16,500 22,429 Federal Grants 14,925 418,175 1,548,837 State Grants 20,000 20,000 48,352 Miscellaneous 1,000 1,000 893 2,770,234 3,173,484 5,016,435 Licenses, Permits and Fees Liquor Licenses 65,000 65,000 95,217 Other Licenses 9,500 9,500 12,052 Building Permits 400,000 400,000 495,059 474,500 474,500 602,328 Charges for Services Garbage Surcharge 1,322,650 1,322,650 1,355,077 Collection Fees - Sanitary District 165,000 165,000 172,889 Administrative Chargeback 213,896 213,896 213,896 Police Special Detail 500 500 1,350 1,702,046 1,702,046 1,743,212 Budget Original 102 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Revenues - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2021 Final Actual Fines and Forfeitures Circuit Court Fines $40,000 40,000 32,472 Administrative Adjudication 27,500 27,500 13,941 Police Tows 45,000 45,000 62,500 Other 500 500 355 113,000 113,000 109,268 Interest Investment Income 89,878 89,878 12,173 Miscellaneous Reimbursements Engineering 25,000 25,000 5,638 Liability Insurance 15,000 15,000 9,824 Cable Consortium 36,000 36,000 - Other 19,000 19,000 44,576 Miscellaneous Income 13,000 13,000 46,522 108,000 108,000 106,560 Total Revenues 16,898,486 17,301,736 19,560,740 Budget Original 103 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Expenditures - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual General Government Administration $992,350 992,350 966,619 Finance 562,508 562,508 513,066 Administrative Services 3,739,025 4,342,275 3,740,445 5,293,883 5,897,133 5,220,130 Public Safety Police Department 6,064,220 6,108,720 5,686,416 Community Development Building and Zoning 942,154 942,154 828,098 Public Works Streets Operations 1,201,235 1,201,235 1,503,124 Health and Sanitation 1,311,303 1,311,303 1,368,739 2,512,538 2,512,538 2,871,863 Total Expenditures 14,812,795 15,460,545 14,606,507 Budget Original 104 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Detailed Expenditures - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual General Government Administration Salaries - Mayor $10,500 10,500 9,935 Salaries - Liquor Commissioner 1,000 1,000 1,000 Salaries - Alderman 50,000 50,000 47,680 Salaries - Administration 550,247 550,247 538,841 Retirement Plan Contribution 62,251 62,251 60,163 FICA Contribution 43,010 43,010 42,064 Group Health Insurance 97,664 97,664 88,509 Group Life Insurance 428 428 428 Dental Insurance 7,089 7,089 6,943 Vision Insurance 1,130 1,130 1,130 Training and Conferences 16,000 16,000 2,018 Travel and Lodging 10,000 10,000 - Computer Replacement Chargeback - - 1,543 Publishing and Advertising 4,000 4,000 5,793 Printing and Duplicating 3,250 3,250 1,036 Telecommunications 22,300 22,300 26,499 Filing Fees 500 500 67 Codification 10,000 10,000 7,493 Postage and Shipping 3,000 3,000 440 Dues and Subscriptions 22,000 22,000 22,406 Professional Services 12,000 12,000 10,777 Utilities 31,800 31,800 64,458 Rental and Lease Purchase 3,000 3,000 2,709 Office Cleaning 12,181 12,181 13,089 Office Supplies 19,000 19,000 11,598 992,350 992,350 966,619 Finance Salaries and Wages 324,856 324,856 283,247 Retirement Plan Contribution 36,752 36,752 31,395 FICA Contribution 23,420 23,420 20,418 Budget Original 105 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Detailed Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2021 Final Actual General Government - Continued Finance - Continued Group Health Insurance $57,566 57,566 41,116 Group Life Insurance 246 246 225 Dental Insurance 4,604 4,604 4,125 Vision Insurance 707 707 629 Training and Conferences 3,500 3,500 1,220 Auditing Services 31,400 31,400 31,400 Travel and Lodging 600 600 - Computer Replacement Chargeback 1,957 1,957 1,454 Printing and Duplicating 3,500 3,500 2,344 Telecommunications 1,000 1,000 1,593 Postage and Shipping 1,200 1,200 912 Dues and Subscriptions 1,500 1,500 745 Professional Services 65,000 65,000 87,031 Rental and Lease Purchase 2,200 2,200 2,059 Office Supplies 2,500 2,500 3,153 562,508 562,508 513,066 Administrative Services Police Special Detail Wages 500 500 1,350 Unemployment Insurance 15,000 15,000 10,064 Liability Insurance 343,684 343,684 325,209 Group Health Insurance - Retirees 39,066 39,066 37,897 Dental Insurance - Retirees 423 423 122 Vision Insurance - Retirees 80 80 (1) Purchasing Services 59,664 59,664 56,309 IDOR Adminstration Fee 47,047 47,047 50,984 GC Housing Rental Assistance 9,843 9,843 9,348 Utility Tax Rebate 14,375 14,375 7,703 Local Economic Support Program -603,250 734,250 Facility Management Services 64,443 64,443 59,348 Amusement Tax Rebate 46,000 46,000 5,685 Kencom 154,350 154,350 162,842 Information Technology Services 392,681 392,681 180,860 Corporate Counsel 110,000 110,000 90,090 Litigation Counsel 110,000 110,000 65,917 Professional Services 8,250 8,250 20,923 Special Counsel 25,000 25,000 36,188 Engineering Services 390,000 390,000 266,979 Budget Original 106 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Detailed Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2021 Final Actual General Government - Continued Administrative Services - Continued Kendall Area Transit $25,000 25,000 11,775 Cable Consortium Fee 105,000 105,000 - Hotel Tax Rebate 72,000 72,000 60,076 Economic Development 160,000 160,000 179,317 City Property Tax Rebate 1,300 1,300 1,287 Sales Tax Rebate 906,762 906,762 877,425 Business District Rebate 397,057 397,057 429,558 Admission Tax Rebate 145,000 145,000 58,105 Bad Debt 1,500 1,500 835 Reimbursable Repairs 15,000 15,000 - Contingency 80,000 80,000 - 3,739,025 4,342,275 3,740,445 Total General Government 5,293,883 5,897,133 5,220,130 Public Safety Police Department Salaries - Police Officers 1,981,203 1,981,203 1,912,488 Salaries - Chief and Deputies 394,401 394,401 394,701 Salaries - Sergeants 664,437 664,437 388,883 Salaries - Police Clerks 183,567 183,567 167,504 Salaries - Crossing Guard 30,000 30,000 22,490 Part Time Salaries 70,000 70,000 53,925 Overtime 111,000 111,000 87,155 Retirement Plan Contribution 20,767 20,767 18,723 Employer Contribution - Police Pension 1,230,604 1,230,604 1,230,604 FICA Contribution 253,963 253,963 225,698 Group Health Insurance 648,780 648,780 544,727 Group Life Insurance 2,714 2,714 2,546 Dental Insurance 41,677 41,677 37,173 Vision Insurance 6,602 6,602 6,065 Tuition Reimbursement 15,000 15,000 14,665 Police Commission 17,250 17,250 15,865 Training and Conferences 25,500 25,500 49,891 Travel and Lodging 10,000 10,000 2,763 Vehicle and Equipment Chargeback 43,844 88,344 218,334 Computer Replacement Chargeback - - 208 Budget Original 107 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Detailed Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2021 Final Actual Public Safety - Continued Police Department - Continued Printing and Duplicating $5,000 5,000 2,448 Telecommunications 42,000 42,000 41,696 Postage and Shipping 1,200 1,200 854 Dues and Subscriptions 10,700 10,700 14,602 Professional Services 36,750 36,750 34,992 Adjudication Services 20,000 20,000 13,206 New World Live Scan 2,000 2,000 - Kendall Co. - Juve Probation 4,000 4,000 1,793 Rental and Lease Purchase 5,600 5,600 4,857 Office Cleaning 12,181 12,181 13,089 Outside Repair and Maintenance 60,000 60,000 47,922 Wearing Apparel 15,000 15,000 21,088 Office Supplies 4,500 4,500 4,344 Operating Supplies 16,500 16,500 20,763 Community Services 1,500 1,500 1,368 Ballistic Vests 3,850 3,850 6,865 Gasoline 63,130 63,130 53,119 Ammunition 9,000 9,000 9,002 Total Public Safety 6,064,220 6,108,720 5,686,416 Community Development Building and Zoning Salaries and Wages 535,995 535,995 530,591 Retirement Plan Contribution 60,639 60,639 59,535 FICA Contribution 39,552 39,552 39,361 Group Health Insurance 93,545 93,545 76,505 Group Life Insurance 446 446 420 Dental Insurance 6,505 6,505 6,371 Vision Insurance 1,081 1,081 1,081 Training and Conferences 7,300 7,300 3,277 Budget Original 108 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Detailed Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2021 Final Actual Community Development - Continued Building and Zoning - Continued Travel and Lodging $6,500 6,500 3 Publishing and Advertising 2,500 2,500 696 Printing and Duplicating 1,500 1,500 1,007 Telecommunications 4,000 4,000 2,986 Postage and Shipping 500 500 103 Inspections 70,000 70,000 79,895 Dues and Subscriptions 2,750 2,750 1,990 Professional Services 92,500 92,500 8,368 Rental and Lease Purchase 3,150 3,150 2,269 Vehicle Maintenance Services 4,000 4,000 1,461 Office Supplies 1,500 1,500 916 Operating Supplies 3,750 3,750 7,248 Gasoline 4,441 4,441 4,015 Total Community Development 942,154 942,154 828,098 Public Works Streets Operations Salaries and Wages 516,943 516,943 435,874 Part Time Salaries 12,500 12,500 - Overtime 20,000 20,000 30,447 Retirement Plan Contribution 60,746 60,746 50,696 FICA Contribution 40,268 40,268 33,576 Group Health Insurance 134,105 134,105 111,839 Group Life Insurance 499 499 437 Dental Insurance 8,474 8,474 7,171 Vision Insurance 1,326 1,326 1,149 Training and Conferences 4,500 4,500 210 Travel and Lodging 2,500 2,500 70 Vehicle and Equipment Chargeback 142,551 142,551 622,551 Traffic Signal Maintenance 20,000 20,000 4,690 Telecommunications 7,600 7,600 3,610 Mosquito Control 6,300 6,300 - Tree and Stump Removal 13,000 13,000 17,000 Budget Original 109 UNITED CITY OF YORKVILLE, ILLINOIS General Fund Schedule of Detailed Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2021 Final Actual Public Works - Continued Streets Operations - Continued Professional Services $ 9,225 9,225 12,287 Julie Services 3,000 3,000 1,097 Rental and Lease Purchase 6,000 6,000 3,536 Office Cleaning 788 788 1,290 Vehicle Maintenance Services 65,000 65,000 75,004 Wearing Apparel 5,000 5,000 3,884 Operating Supplies 19,450 19,450 5,199 Vehicle Maintenance Supplies 42,000 42,000 35,523 Small Tools and Equipment 7,500 7,500 5,573 Repair and Maintenance 24,000 24,000 8,708 Julie Supplies 2,234 2,234 1,738 Gasoline 25,726 25,726 29,965 1,201,235 1,201,235 1,503,124 Health and Sanitation Garbage Services 1,304,303 1,304,303 1,360,512 Leaf Pickup 7,000 7,000 8,227 1,311,303 1,311,303 1,368,739 Total Public Works 2,512,538 2,512,538 2,871,863 Total Expenditures 14,812,795 15,460,545 14,606,507 Budget Original 110 UNITED CITY OF YORKVILLE, ILLINOIS Library - Special Revenue Fund Schedule of Revenues - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual Taxes Property Tax $ 1,562,000 1,562,000 1,561,523 Intergovernmental Personal Property Replacement Tax 5,250 5,250 7,432 Grants 20,000 20,000 21,651 25,250 25,250 29,083 Licenses, Permits and Fees Development Fees 50,000 50,000 104,600 Charges for Services Library Subscription Cards 8,500 8,500 4,653 Copy Fees 3,800 3,800 1,428 12,300 12,300 6,081 Fines and Forfeitures 8,500 8,500 3,249 Interest 9,459 9,459 1,455 Miscellaneous Rental Income 1,750 1,750 - Miscellaneous Income 2,000 2,000 1,235 3,750 3,750 1,235 Total Revenues 1,671,259 1,671,259 1,707,226 Budget Original 111 UNITED CITY OF YORKVILLE, ILLINOIS Library - Special Revenue Fund Schedule of Expenditures - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual Library Salaries and Wages $289,742 289,742 274,146 Part Time Salaries 190,000 190,000 151,629 Retirement Plan Contribution 32,779 32,779 30,711 FICA Contribution 35,952 35,952 31,870 Group Health Insurance 76,764 76,764 73,940 Group Life Insurance 387 387 328 Dental Insurance 6,322 6,322 5,977 Vision Insurance 1,012 1,012 999 Unemployment Insurance 750 750 1,363 Liability Insurance 25,834 25,834 24,522 Training and Conferences 3,000 3,000 30 Travel and Lodging 1,500 1,500 - Publishing and Advertising 2,500 2,500 1,104 Telecommunications 7,200 7,200 4,814 Postage and Shipping 750 750 491 Dues and Subscriptions 11,000 11,000 11,974 Professional Services 40,000 40,000 41,078 Legal Services 3,000 3,000 4,613 Automation 20,000 20,000 16,752 Utilities 11,798 11,798 13,213 Outside Repair and Maintenance 50,000 50,000 31,608 Office Supplies 8,000 8,000 4,773 Operating Supplies 4,000 4,000 1,559 Custodial Supplies 7,000 7,000 11,132 Computer Equipment and Software 17,000 17,000 8,735 Library Programming 2,000 2,000 679 Employee Recognition 300 300 45 E-Book Subscriptions 3,500 3,500 3,347 Audio Books 3,500 3,500 2,351 DVD's and CD's 4,000 4,000 2,591 Books 51,500 51,500 42,927 Total Library 911,090 911,090 799,301 Budget Original 112 UNITED CITY OF YORKVILLE, ILLINOIS Library - Special Revenue Fund Schedule of Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2021 Final Actual Debt Service Principal Retirement $685,000 685,000 685,000 Interest and Fiscal Charges 143,788 143,788 143,778 Total Debt Service 828,788 828,788 828,778 Total Expenditures 1,739,878 1,739,878 1,628,079 Budget Original 113 UNITED CITY OF YORKVILLE, ILLINOIS Parks and Recreation - Special Revenue Fund Schedule of Revenues - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual Charges for Services Fees for Programs $605,000 605,000 352,566 Concessions 45,000 45,000 4,642 Total Charges for Services 650,000 650,000 357,208 Grants and Donations Sponsorships and Donations 20,000 20,000 3,745 Interest 1,300 1,300 235 Miscellaneous Rental Income 81,716 81,716 56,722 Hometown Days Revenue 120,000 120,000 - Reimbursements - - 5,607 Miscellaneous Income 5,000 5,000 7,552 Total Miscellaneous 206,716 206,716 69,881 Total Revenue 878,016 878,016 431,069 Budget Original 114 UNITED CITY OF YORKVILLE, ILLINOIS Parks and Recreation - Special Revenue Fund Schedule of Expenditures - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual Parks and Recreation Park Operations Salaries and Wages $601,936 601,936 587,260 Part Time Salaries 59,000 59,000 11,294 Overtime 5,000 5,000 1,959 Retirement Plan Contribution 70,570 70,570 67,663 FICA Contribution 48,830 48,830 45,274 Group Health Insurance 155,338 155,338 143,220 Group Life Insurance 645 645 645 Dental Insurance 9,708 9,708 9,545 Vision Insurance 1,537 1,537 1,544 Training and Conferences 7,000 7,000 23 Travel and Lodging 3,000 3,000 6 Vehicle and Equipment Chargeback 75,000 135,000 385,000 Computer Replacement Chargeback 875 875 - Telecommunications 8,100 8,100 8,875 Professional Services 11,400 11,400 10,189 Legal Services 2,000 2,000 270 Rental and Lease Purchase 2,500 2,500 2,176 Office Cleaning 3,078 3,078 3,504 Outside Repairs and Maintenance 33,759 33,759 21,656 Wearing Apparel 6,220 6,220 5,942 Operating Supplies 25,000 25,000 23,393 Small Tools and Equipment 6,000 6,000 4,198 Repairs and Maintenance 71,000 71,000 37,541 Athletic Fields and Equipment 55,000 55,000 5,334 Gasoline 27,189 27,189 19,527 Total Park Operations 1,289,685 1,349,685 1,396,038 Recreation Operations Salaries and Wages 387,576 387,576 372,355 Part Time Salaries 23,500 23,500 473 Concession Wages 15,000 15,000 - Preschool Wages 40,000 40,000 20,559 Instructor Wages 40,000 40,000 13,687 Retirement Plan Contribution 49,493 49,493 41,742 FICA Contribution 37,543 37,543 30,377 Group Health Insurance 103,025 103,025 76,908 Budget Original 115 UNITED CITY OF YORKVILLE, ILLINOIS Parks and Recreation - Special Revenue Fund Schedule of Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2021 Final Actual Parks and Recreation - Continued Recreation Operations - Continued Group Life Insurance $475 475 411 Dental Insurance 6,744 6,744 6,142 Vision Insurance 1,092 1,092 1,020 Training and Conferences 5,000 5,000 204 Travel and Lodging 3,000 3,000 - Computer Replacement Chargeback 875 875 438 Publishing and Advertising 55,000 55,000 4,655 Telecommunications 8,750 8,750 11,641 Scholarships 2,500 2,500 - Postage and Shipping 3,500 3,500 1,565 Dues and Subscriptions 3,000 3,000 2,803 Professional Services 140,000 140,000 51,882 Utilities 15,150 15,150 5,337 Rental and Lease Purchase 3,000 3,000 1,416 Office Cleaning 3,078 3,078 7,560 Outside Repairs and Maintenance 3,000 3,000 2,173 Hometown Days Expenditures 120,000 120,000 700 Program Supplies 158,241 158,241 118,617 Concession Supplies 18,000 18,000 4,852 Office Supplies 3,000 3,000 2,038 Operating Supplies 15,000 15,000 65,858 Repairs and Maintenance 2,000 2,000 1,140 Gasoline 535 535 396 Total Recreation Operations 1,267,077 1,267,077 846,949 Total Expenditures 2,556,762 2,616,762 2,242,987 Budget Original 116 UNITED CITY OF YORKVILLE, ILLINOIS Citywide Capital - Capital Projects Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual Revenues Licenses, Permits and Fees Building Permits $ - - 240,594 Development Fees 41,000 41,000 134,274 Road Contribution Fee 100,000 100,000 112,000 Charges for Services Road Infrastructure Fee 780,000 780,000 787,642 Interest 1,098 1,098 72 Miscellaneous 153,572 153,572 173,690 Total Revenues 1,075,670 1,075,670 1,448,272 Expenditures General Government 347,489 2,388,489 2,437,260 Capital Outlay 819,950 819,950 363,537 Debt Service Principal Retirement 200,000 200,000 200,000 Interest and Fiscal Charges 121,813 121,813 121,813 Total Expenditures 1,489,252 3,530,252 3,122,610 Excess (Deficiency) of Revenues Over (Under) Expenditures (413,582) (2,454,582) (1,674,338) Other Financing Sources (Uses) Transfers In 260,000 306,000 1,442,336 Transfers Out (138,895) (138,895) (236,584) 121,105 167,105 1,205,752 Net Change in Fund Balance (292,477) (2,287,477) (468,586) Fund Balance - Beginning 588,155 Fund Balance - Ending 119,569 Budget Original 117 UNITED CITY OF YORKVILLE, ILLINOIS Citywide Capital - Capital Projects Fund Schedule of Expenditures - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual General Government Property and Building Maintenance Services $ 258,989 258,989 197,918 Property and Building Maintenance Supplies 72,000 118,000 82,825 Buildings and Structures - 1,995,000 2,046,503 Professional Services 15,000 15,000 109,350 Bad Debt 1,500 1,500 664 Total General Government 347,489 2,388,489 2,437,260 Capital Outlay Asphalt Patching 35,000 35,000 5,612 Mill Road Improvement - - 41,252 Blackberry Woods Subdivision 10,973 10,973 4,767 Fountain Village Subdivision 38,599 38,599 1,175 Road To Better Roads Program 312,500 312,500 103,363 Sidewalk Construction 130,000 130,000 11,919 RT 71 (RT47/Orchard Road) Project 53,878 53,878 110,955 US 34 (Center/Eldamain Road) Project 110,000 110,000 - US 34 (IL 47/Orchard Road) Project 27,000 27,000 - Raintree Village Improvements 70,000 70,000 84,494 Kennedy Road Bike Trail 32,000 32,000 - Total Capital Outlay 819,950 819,950 363,537 Debt Service Principal Retirement 200,000 200,000 200,000 Interest and Fiscal Charges 121,813 121,813 121,813 Total Debt Service 321,813 321,813 321,813 Total Expenditures 1,489,252 3,530,252 3,122,610 Budget Original 118 NONMAJOR GOVERNMENTAL FUNDS COMBINING STATEMENTS UNITED CITY OF YORKVILLE, ILLINOIS Nonmajor Governmental Funds Combining Balance Sheet April 30, 2021 Debt Capital Service Projects Totals ASSETS Cash and Investments $1,281,188 - 1,577,046 2,858,234 Receivables - Net of Allowances Accounts 193 - 1,771 1,964 Grants - - 9,490 9,490 Other Taxes 62,664 - - 62,664 Total Assets 1,344,045 - 1,588,307 2,932,352 LIABILITIES Accounts Payable 59,802 - 420 60,222 Due to Other Funds 2,715,489 - - 2,715,489 Deposit Payable - - 102,096 102,096 Total Liabilities 2,775,291 - 102,516 2,877,807 Restricted 1,285,183 - - 1,285,183 Assigned - - 1,485,791 1,485,791 Unassigned (2,716,429)- - (2,716,429) Total Fund Balances (1,431,246)- 1,485,791 54,545 Total Liabilities, Deferred Inflows of Resources and Fund Balances 1,344,045 - 1,588,307 2,932,352 Special Revenue FUND BALANCES 119 UNITED CITY OF YORKVILLE, ILLINOIS Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances For the Fiscal Year Ended April 30, 2021 Debt Capital Service Projects Totals Revenues Taxes $306,599 - - 306,599 Intergovernmental 1,387,340 - 9,490 1,396,830 Licenses, Permits and Fees - 12,994 268,641 281,635 Charges for Services - - 1,231,404 1,231,404 Fines and Forfeits - - 3,998 3,998 Grants and Donations 18,770 - - 18,770 Interest 1,403 - 150 1,553 Miscellaneous 193 - 11,109 11,302 Total Revenues 1,714,305 12,994 1,524,792 3,252,091 Expenditures General Government 95,419 - - 95,419 Parks and Recreation 235,673 - - 235,673 Public Safety - - 457 457 Public Works 118,407 - 469 118,876 Capital Outlay 762,556 - 492,123 1,254,679 Debt Service Principal Retirement 307,163 295,000 53,229 655,392 Interest and Fiscal Charges 114,041 28,225 18,342 160,608 Total Expenditures 1,633,259 323,225 564,620 2,521,104 Excess (Deficiency) of Revenues Over (Under) Expenditures 81,046 (310,231)960,172 730,987 Other Financing Sources Sale of Capital Assets - - 13,927 13,927 Transfers In - 310,231 - 310,231 - 310,231 13,927 324,158 Net Change in Fund Balances 81,046 - 974,099 1,055,145 Fund Balances - Beginning (1,512,292)- 511,692 (1,000,600) Fund Balances - Ending (1,431,246)- 1,485,791 54,545 Special Revenue 120 Downtown TIF II Fund The Downtown TIF II Fund is used to account for revenues and expenditures associated with the development activities of the downtown area located primarily south of Hydraulic Avenue and just north of Washington Street, between White Oak Estate to the west and Benjamin Street to the east. The Sunflower Special Service Fund is used to account for revenues and expenditures associated with the maintenance of the common areas of the Sunflower Estates subdivision. NONMAJOR SPECIAL REVENUE FUNDS Special Revenue Funds are created to account for the proceeds of specific revenue sources (other than fiduciary funds or capital project funds) that are legally restricted to expenditure for specified purposes. Fox Hill Special Service Area Fund The Fox Hill Special Service Area Fund is used to account for the revenues and expenditures associated with the maintenance of the common areas of the Fox Hill Estates subdivision. Sunflower Special Service Area Fund The Countryside TIF Fund is used to account for the accumulation of monies for the payment of the 2014 General Refunding Obligation Bond Series and 2015A General Obligation Refunding Bond Series. These bonds were issued to refund the 2005 General Obligation Bond Series, which were issued to finance retail development at Countryside Center. Downtown TIF Fund The Downtown TIF I Fund is used to account for revenues and expenditures associated with the development activities of the downtown area located primarily along Hydraulic Avenue, Illinois Route 47 and Benjamin Street within Yorkville’s historic commercial core. Motor Fuel Tax Fund The Motor Fuel Tax Fund is used to account for allotments of motor fuel taxes from the State of Illinois made on per capita basis. These taxes are to be used to construct and maintain street, traffic signals and signs. Land Cash Fund The Land Cash Fund is used to account for the revenues and expenditures associated with the construction of park facilities. Countryside TIF Fund UNITED CITY OF YORKVILLE, ILLINOIS Nonmajor Governmental - Special Revenue Funds Combining Balance Sheet April 30, 2021 Sunflower Special Service Area Cash and Investments $11,328 - Receivables - Net of Allowances Accounts - - Other Taxes - - Total Assets 11,328 - Accounts Payable 1,097 940 Due to Other Funds - 7,469 Total Liabilities 1,097 8,409 Restricted 10,231 - Unassigned - (8,409) Total Fund Balances 10,231 (8,409) Total Liabilities and Fund Balances 11,328 - FUND BALANCES LIABILITIES Fox Hill Special Service Area ASSETS 121 Motor Fuel Land Countryside Downtown Downtown Tax Cash TIF TIF TIF II Totals 1,238,922 30,938 - - - 1,281,188 - 193 - - - 193 62,664 - - - - 62,664 1,301,586 31,131 - - - 1,344,045 57,765 - - - - 59,802 - - 1,211,222 1,448,929 47,869 2,715,489 57,765 - 1,211,222 1,448,929 47,869 2,775,291 1,243,821 31,131 - - - 1,285,183 - - (1,211,222)(1,448,929)(47,869)(2,716,429) 1,243,821 31,131 (1,211,222)(1,448,929)(47,869)(1,431,246) 1,301,586 31,131 - - - 1,344,045 122 UNITED CITY OF YORKVILLE, ILLINOIS Nonmajor Governmental - Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances For the Fiscal Year Ended April 30, 2021 Sunflower Special Service Area Revenues Taxes $16,034 20,363 Intergovernmental - - Grants and Donations - - Interest - - Miscellaneous - - Total Revenues 16,034 20,363 Expenditures General Government - - Parks and Recreation - - Public Works 19,295 12,572 Capital Outlay - - Debt Service Principal Retirement - - Interest and Fiscal Charges - - Total Expenditures 19,295 12,572 Net Change in Fund Balances (3,261)7,791 Fund Balances - Beginning 13,492 (16,200) Fund Balances - Ending 10,231 (8,409) Service Area Fox Hill Special 123 Motor Fuel Land Countryside Downtown Downtown Tax Cash TIF TIF TIF II Totals - - 151,422 70,677 48,103 306,599 1,387,340 - - - - 1,387,340 - 18,770 - - - 18,770 1,403 - - - - 1,403 - 193 - - - 193 1,388,743 18,963 151,422 70,677 48,103 1,714,305 - - 11,889 61,357 22,173 95,419 - 235,673 - - - 235,673 86,540 - - - - 118,407 754,089 - - 8,467 - 762,556 - - 107,163 200,000 - 307,163 - - 101,808 12,233 - 114,041 840,629 235,673 220,860 282,057 22,173 1,633,259 548,114 (216,710)(69,438)(211,380)25,930 81,046 695,707 247,841 (1,141,784)(1,237,549)(73,799)(1,512,292) 1,243,821 31,131 (1,211,222)(1,448,929)(47,869)(1,431,246) 124 UNITED CITY OF YORKVILLE, ILLINOIS Fox Hill Special Service Area - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual Revenues Taxes Property Tax $16,034 16,034 16,034 Expenditures Public Works Professional Services 3,126 3,126 - Outside Repair and Maintenance 34,200 34,200 19,295 Total Expenditures 37,326 37,326 19,295 Net Change in Fund Balance (21,292)(21,292)(3,261) Fund Balance - Beginning 13,492 Fund Balance - Ending 10,231 Budget Original 125 UNITED CITY OF YORKVILLE, ILLINOIS Sunflower Special Service Area - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual Revenues Taxes Property Tax $20,363 20,363 20,363 Expenditures Public Works Pond Maintenance 5,000 5,000 4,275 Professional Services 3,126 3,126 - Outside Repair and Maintenance 12,200 12,200 8,297 Total Expenditures 20,326 20,326 12,572 Net Change in Fund Balance 37 37 7,791 Fund Balance - Beginning (16,200) Fund Balance - Ending (8,409) Budget Original 126 UNITED CITY OF YORKVILLE, ILLINOIS Motor Fuel Tax - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual Revenues Intergovernmental $ 809,598 809,598 1,387,340 Interest 4,263 4,263 1,403 Total Revenues 813,861 813,861 1,388,743 Expenditures Public Works Supplies 175,000 175,000 86,540 Capital Outlay Streets and Alleys 942,462 942,462 754,089 Total Expenditures 1,117,462 1,117,462 840,629 Net Change in Fund Balance (303,601) (303,601) 548,114 Fund Balance - Beginning 695,707 Fund Balance - Ending 1,243,821 Budget Original 127 UNITED CITY OF YORKVILLE, ILLINOIS Land Cash - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual Revenues Grants and Donations Kendall Marketplace $ 2,752 2,752 5,531 Blackberry Woods 1,932 1,932 1,705 Caledonia 4,698 4,698 2,013 Country Hills 4,358 4,358 429 White Oak 1,406 1,406 1,406 Whispering Meadows 4,699 4,699 - Heartland Meadows 3,522 3,522 - River's Edge 671 671 - Fox Highlands 3,298 3,298 - Greenbriar Park - - 1,071 Cimarron Ridge 1,377 1,377 - Briarwood 5,145 5,145 6,615 Miscellaneous - - 193 Total Revenues 33,858 33,858 18,963 Expenditures Parks and Recreation Rental & Lease Purchase 5,287 5,287 5,290 Beecher Center Park 95,000 95,000 118,032 Caledonia Park 85,000 85,000 65,077 Autumn Creek 50,000 50,000 47,274 Blackberry Creek 5,000 5,000 - Total Expenditures 240,287 240,287 235,673 Net Change in Fund Balance (206,429) (206,429) (216,710) Fund Balance - Beginning 247,841 Fund Balance - Ending 31,131 Budget Original 128 UNITED CITY OF YORKVILLE, ILLINOIS Countryside TIF - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual Revenues Taxes Property Taxes $153,965 153,965 151,422 Expenditures General Government Administrative Fees 11,475 11,475 11,475 Professional Services 2,000 2,000 414 Debt Service Principal Retirement 107,163 107,163 107,163 Interest and Fiscal Charges 101,848 101,848 101,808 Total Expenditures 222,486 222,486 220,860 Net Change in Fund Balance (68,521)(68,521)(69,438) Fund Balance - Beginning (1,141,784) Fund Balance - Ending (1,211,222) Budget Original 129 UNITED CITY OF YORKVILLE, ILLINOIS Downtown TIF - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual Revenues Taxes Property Taxes $76,000 76,000 70,677 Expenditures General Government Administrative Fees 33,487 33,487 33,487 TIF Incentive Payout 26,877 26,877 27,256 Professional Services 1,000 1,000 204 Legal Services 15,000 15,000 410 Capital Outlay Project Costs 10,000 10,000 979 Route 47 Expansion 7,488 7,488 7,488 Debt Service Principal Retirement 200,000 200,000 200,000 Interest and Fiscal Charges 12,200 12,200 12,233 Total Expenditures 306,052 306,052 282,057 Net Change in Fund Balance (230,052)(230,052)(211,380) Fund Balance - Beginning (1,237,549) Fund Balance - Ending (1,448,929) Budget Original 130 UNITED CITY OF YORKVILLE, ILLINOIS Downtown TIF II - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual Revenues Taxes Property Taxes $25,000 25,000 48,103 Expenditures General Government Professional Services 5,000 5,000 1,194 TIF Incentive Payout 17,500 39,500 20,979 Total Expenditures 22,500 44,500 22,173 Net Change in Fund Balance 2,500 (19,500)25,930 Fund Balance - Beginning (73,799) Fund Balance - Ending (47,869) Budget Original 131 NONMAJOR DEBT SERVICE FUND The Debt Service Fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. UNITED CITY OF YORKVILLE, ILLINOIS Debt Service Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual Revenues Licenses, Permits and Fees Recapture Fees $8,000 8,000 12,994 Expenditures Debt Service Principal 295,000 295,000 295,000 Interest and Fiscal Charges 28,225 28,225 28,225 Total Expenditures 323,225 323,225 323,225 Excess (Deficiency) of Revenues Over (Under) Expenditures (315,225)(315,225)(310,231) Other Financing Sources Transfers In 315,225 315,225 310,231 Net Change in Fund Balance - - - Fund Balance - Beginning - Fund Balance - Ending - Budget Original 132 NONMAJOR CAPITAL PROJECTS FUND Capital Projects Funds are created to account for all resources used for the acquisition of capital facilities by a governmental unit except those financed by Proprietary Funds. Vehicle and Equipment Fund The Vehicle & Equipment Fund is used to account for financial resources accumulated to purchase vehicles, equipment and other capital assets for use in the Police, General Government, Public Works and Park and Recreation departments. UNITED CITY OF YORKVILLE, ILLINOIS Vehicle and Equipment - Capital Projects Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual Revenues Intergovernmental Grants $- - 9,490 Licenses, Permits and Fees Development Fees 99,500 99,500 246,241 Engineering Capital Fee 10,000 10,000 22,400 Charges for Services 269,059 373,559 1,231,404 Fines and Forfeits DUI Fines 8,000 8,000 3,228 Electronic Citations 800 800 770 Miscellaneous 60,464 60,464 11,109 Interest 1,000 1,000 150 Total Revenues 448,823 553,323 1,524,792 Expenditures Public Safety 8,750 8,750 457 Public Works 1,750 1,750 469 Capital Outlay 569,724 674,224 492,123 Debt Service Principal Retirement 53,229 53,229 53,229 Interest and Fiscal Charges 18,341 18,341 18,342 Total Expenditures 651,794 756,294 564,620 Excess (Deficiency) of Revenues Over (Under) Expenditures (202,971)(202,971)960,172 Other Financing Sources Sale of Capital Assets - - 13,927 Net Change in Fund Balance (202,971)(202,971)974,099 Fund Balance - Beginning 511,692 Fund Balance - Ending 1,485,791 Budget Original 133 UNITED CITY OF YORKVILLE, ILLINOIS Vehicle and Equipment - Capital Projects Fund Schedule of Expenditures - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual Police Capital Contractual Services $ 8,750 8,750 457 Capital Outlay Equipment - 44,500 44,320 Vehicles 130,000 130,000 113,782 Total Police Capital 138,750 183,250 158,559 General Government Capital Capital Outlay Equipment 5,664 5,664 3,642 Public Works Capital Contractual Services 750 750 469 Supplies 1,000 1,000 - Capital Outlay Equipment 130,000 130,000 63,986 Vehicles 100,000 100,000 99,369 Total Public Works Capital 231,750 231,750 163,824 Park and Recreation Capital Capital Outlay Outside Repair and Maintenance 1,600 1,600 - Park Improvements 109,464 109,464 42,957 Buildings and Structures 12,596 12,596 7,174 Equipment 10,400 10,400 57,758 Vehicles 70,000 130,000 59,135 Total Park and Recreation Capital 204,060 264,060 167,024 Debt Service Principal Retirement 53,229 53,229 53,229 Interest and Fiscal Charges 18,341 18,341 18,342 Total Debt Service 71,570 71,570 71,571 Total Expenditures 651,794 756,294 564,620 Budget Original 134 Water Fund The Water Fund is used to account for the operation and water infrastructure maintenance of the City-owned water distribution system,as well as the construction of new water systems. Revenues are generated through charges based on water consumption and user maintenance fees. ENTERPRISE FUNDS Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent is that costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or where it has been decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purpose. Sewer Fund The Sewer Fund is used to account for the operation and sewer infrastructure maintenance of the City-owned sewer system,as well as the construction of new sewer systems within City limits. Revenues are generated through user maintenance fees. UNITED CITY OF YORKVILLE, ILLINOIS Sewer - Enterprise Fund Schedule of Revenues, Expenses and Changes in Net Position - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual Operating Revenues Charges for Services $ 1,432,350 1,432,350 1,424,861 Operating Expenses Operations 910,629 910,629 676,188 Depreciation and Amortization - - 748,230 Total Operating Expenses 910,629 910,629 1,424,418 Operating Income 521,721 521,721 443 Nonoperating Revenues (Expenses) Interest Income 7,473 7,473 475 Connection Fees 203,300 203,300 307,100 Other Income (Expense)- - (511) Interest Expense (392,948) (392,948) (315,623) (182,175) (182,175)(8,559) Income (Loss) Before Transfers and Contributions 339,546 339,546 (8,116) Capital Contributions - - 481,070 Transfers In 174,744 174,744 174,744 Transfers Out (75,125)(75,125)(75,125) 99,619 99,619 580,689 Change in Net Position 439,165 439,165 572,573 Net Position - Beginning 34,329,524 Net Position - Ending 34,902,097 Budget Original 135 UNITED CITY OF YORKVILLE, ILLINOIS Water - Enterprise Fund Schedule of Revenues, Expenses and Changes in Net Position - Budget and Actual For the Fiscal Year Ended April 30, 2021 Final Actual Operating Revenues Charges for Services $ 4,120,250 4,120,250 4,373,292 Operating Expenses Operations 3,522,197 3,522,197 1,993,526 Depreciation and Amortization - - 1,083,057 Total Operating Expenses 3,522,197 3,522,197 3,076,583 Operating Income 598,053 598,053 1,296,709 Nonoperating Revenues (Expenses) Interest Income 22,557 22,557 1,302 Connection Fees 230,000 230,000 689,353 Other Income 100,260 100,260 83,772 Interest Expense (296,048) (296,048) (328,606) 56,769 56,769 445,821 Income Before Transfers and Contributions 654,822 654,822 1,742,530 Capital Contributions - - 643,253 Transfers In 179,020 179,020 179,020 179,020 179,020 822,273 Change in Net Position 833,842 833,842 2,564,803 Net Position - Beginning 33,862,890 Net Position - Ending 36,427,693 Budget Original 136 UNITED CITY OF YORKVILLE, ILLINOIS Consolidated Year-End Financial Report April 30, 2021 CSFA # Program Name Federal Other Totals 420-00-2433 Local CURE and Economic Support Payments Grant Program $ - 784,715 - 784,715 420-00-2452 Business Interruption Grant - 400,000 - 400,000 420-75-2398 Downstate Small Business Stabilization Program - 334,250 - 334,250 494-00-0967 High-Growth Cities Program 79,463 - - 79,463 494-00-1488 Motor Fuel Tax Program 761,166 - - 761,166 569-00-2095 Illinois Law Enforcement Training 18,988 - - 18,988 569-00-2383 Law Enforcement Camera Grant 9,590 - - 9,590 Other Grant Programs and Activities - 33,271 21,151 54,422 All Other Costs Not Allocated - - 24,227,146 24,227,146 Totals 869,207 1,552,236 24,248,297 26,669,740 State 137 SUPPLEMENTAL SCHEDULES UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements 102 E Van Emmon Building Loan Payable of 2017 April 30, 2021 Date of Issue May 10, 2017 Date of Maturity June 1, 2021 Authorized Issue $800,000 Interest Rate 3.00% Interest Dates June 1 Principal Maturity Dates June 1 Payable at First National Bank of Omaha Fiscal Year Interest Totals 2022 $200,000 6,083 206,083 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Principal 138 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements Promissory Note of 2019 April 30, 2021 Date of Issue November 18, 2019 Date of Maturity November 18, 2028 Authorized Issue $548,273 Interest Rate 3.60% Interest Dates Monthly Principal Maturity Dates Monthly Payable at First National Bank of Omaha Fiscal Year Interest Totals 2022 $55,204 16,366 71,570 2023 57,253 14,317 71,570 2024 59,347 12,223 71,570 2025 61,581 9,989 71,570 2026 63,867 7,703 71,570 2027 66,237 5,333 71,570 2028 68,691 2,879 71,570 2029 41,246 504 41,750 473,426 69,314 542,740 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Principal 139 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements IEPA (L17-1156300) Loan Payable of 2007 April 30, 2021 Date of Issue November 9, 2006 Date of Maturity August 9, 2026 Authorized Issue $1,889,244 Denomination of Bonds $5,000 Interest Rate 2.50% Interest Dates August 9 and February 9 Principal Maturity Dates August 9 and February 9 Payable at Illinois Environmental Protection Agency Fiscal Year Interest Totals Aug. 9 Amount Feb. 9 Amount 2022 $109,742 15,288 125,030 2021 7,985 2022 7,303 2023 112,503 12,527 125,030 2022 6,613 2023 5,914 2024 115,333 9,697 125,030 2023 5,207 2024 4,490 2025 118,235 6,795 125,030 2024 3,765 2025 3,030 2026 121,209 3,821 125,030 2025 2,287 2026 1,534 2027 61,744 772 62,516 2026 772 2027 - 638,766 48,900 687,666 26,629 22,271 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 140 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Library Bonds of 2006 April 30, 2021 Date of Issue August 1, 2006 Date of Maturity December 30, 2024 Authorized Issue $1,500,000 Denomination of Bonds $5,000 Interest Rates 4.75% to 4.80% Interest Dates June 30 and December 30 Principal Maturity Date December 30 Payable at BNY Midwest Trust Company Fiscal Year Interest Totals Jun. 30 Amount Dec. 30 Amount 2022 $75,000 16,676 91,676 2021 8,338 2021 8,338 2023 75,000 13,112 88,112 2022 6,556 2022 6,556 2024 100,000 9,550 109,550 2023 4,775 2023 4,775 2025 100,000 4,800 104,800 2024 2,400 2024 2,400 350,000 44,138 394,138 22,069 22,069 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 141 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Refunding Alternate Revenue Source Bonds of 2011 April 30, 2021 Date of Issue November 10, 2011 Date of Maturity December 30, 2025 Authorized Issue $11,150,000 Denomination of Bonds $5,000 Interest Rate 4.28% Interest Dates June 30 and December 30 Principal Maturity Date December 30 Payable at The Bank of New York Trust Company Fiscal Year Interest Totals Jun. 30 Amount Dec. 30 Amount 2022 $920,000 215,070 1,135,070 2021 107,535 2021 107,535 2023 960,000 175,694 1,135,694 2022 87,847 2022 87,847 2024 1,000,000 134,606 1,134,606 2023 67,303 2023 67,303 2025 1,045,000 91,806 1,136,806 2024 45,903 2024 45,903 2026 1,100,000 47,080 1,147,080 2025 23,540 2025 23,540 5,025,000 664,256 5,689,256 332,128 332,128 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 142 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Library Refunding Bonds of 2013 April 30, 2021 Date of Issue May 9, 2013 Date of Maturity December 30, 2024 Authorized Issue $6,625,000 Denomination of Bonds $5,000 Interest Rates 2.00% to 4.00% Interest Dates June 30 and December 30 Principal Maturity Date December 30 Payable at Bank of New York Mellon Fiscal Year Interest Totals Jun. 30 Amount Dec. 30 Amount 2022 $645,000 103,550 748,550 2021 51,775 2021 51,775 2023 675,000 84,200 759,200 2022 42,100 2022 42,100 2024 700,000 57,200 757,200 2023 28,600 2023 28,600 2025 730,000 29,200 759,200 2024 14,600 2024 14,600 2,750,000 274,150 3,024,150 137,075 137,075 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 143 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Refunding Alternate Revenue Source Bonds of 2014 April 30, 2021 Date of Issue January 6, 2014 Date of Maturity December 1, 2029 Authorized Issue $1,235,000 Denomination of Bonds $5,000 Interest Rate 4.00% to 4.30% Interest Dates June 1 and December 1 Principal Maturity Date December 1 Payable at The Bank of New York Trust Company Fiscal Year Interest Totals Jun. 1 Amount Dec. 1 Amount 2022 $- 50,715 50,715 2021 25,357 2021 25,358 2023 - 50,715 50,715 2022 25,357 2022 25,358 2024 - 50,715 50,715 2023 25,357 2023 25,358 2025 - 50,715 50,715 2024 25,357 2024 25,358 2026 230,000 50,715 280,715 2025 25,357 2025 25,358 2027 235,000 41,515 276,515 2026 20,757 2026 20,758 2028 245,000 32,115 277,115 2027 16,057 2027 16,058 2029 255,000 22,193 277,193 2028 11,096 2028 11,097 2030 270,000 11,610 281,610 2029 5,805 2029 5,805 1,235,000 361,008 1,596,008 180,500 180,508 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 144 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Refunding Alternate Revenue Source Bonds of 2014A April 30, 2021 Date of Issue August 5, 2014 Date of Maturity December 1, 2033 Authorized Issue $4,295,000 Denomination of Bonds $5,000 Interest Rate 3.00% to 4.00% Interest Dates June 1 and December 1 Principal Maturity Date December 1 Payable at Amalgamated Fiscal Year Interest Totals Jun. 1 Amount Dec. 1 Amount 2022 $200,000 115,337 315,337 2021 57,669 2021 57,668 2023 210,000 109,337 319,337 2022 54,669 2022 54,668 2024 210,000 103,037 313,037 2023 51,519 2023 51,518 2025 220,000 96,737 316,737 2024 48,369 2024 48,368 2026 225,000 90,137 315,137 2025 45,069 2025 45,068 2027 230,000 83,387 313,387 2026 41,694 2026 41,693 2028 245,000 76,200 321,200 2027 38,100 2027 38,100 2029 250,000 66,400 316,400 2028 33,200 2028 33,200 2030 265,000 56,400 321,400 2029 28,200 2029 28,200 2031 275,000 45,800 320,800 2030 22,900 2030 22,900 2032 280,000 34,800 314,800 2031 17,400 2031 17,400 2033 290,000 23,600 313,600 2032 11,800 2032 11,800 2034 300,000 12,000 312,000 2033 6,000 2033 6,000 3,200,000 913,172 4,113,172 456,589 456,583 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 145 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Refunding Alternate Revenue Source Bonds of 2014B April 30, 2021 Date of Issue August 5, 2014 Date of Maturity December 30, 2022 Authorized Issue $2,300,000 Denomination of Bonds $5,000 Interest Rate 2.00% to 3.00% Interest Dates June 30 and December 30 Principal Maturity Date December 30 Payable at Amalgamated Fiscal Year Interest Totals Jun. 30 Amount Dec. 30 Amount 2022 $310,000 18,900 328,900 2021 9,450 2021 9,450 2023 320,000 9,600 329,600 2022 4,800 2022 4,800 630,000 28,500 658,500 14,250 14,250 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 146 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Refunding Alternate Revenue Source Bonds of 2014C April 30, 2021 Date of Issue August 5, 2014 Date of Maturity December 30, 2024 Authorized Issue $1,290,000 Denomination of Bonds $5,000 Interest Rate 2.00% to 3.00% Interest Dates June 30 and December 30 Principal Maturity Date December 30 Payable at Amalgamated Fiscal Year Interest Totals Jun. 30 Amount Dec. 30 Amount 2022 $135,000 16,350 151,350 2021 8,175 2021 8,175 2023 135,000 12,300 147,300 2022 6,150 2022 6,150 2024 140,000 8,250 148,250 2023 4,125 2023 4,125 2025 135,000 4,050 139,050 2024 2,025 2024 2,025 545,000 40,950 585,950 20,475 20,475 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 147 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Refunding Alternate Revenue Source Bonds of 2015A April 30, 2021 Date of Issue July 8, 2015 Date of Maturity December 1, 2034 Authorized Issue $5,575,000 Denomination of Bonds $5,000 Interest Rates 4.00% Interest Dates June 1 and December 1 Principal Maturity Date December 1 Payable at Amalgamated Fiscal Year Interest Totals Jun. 1 Amount Dec. 1 Amount 2022 $425,000 174,400 599,400 2022 87,200 2021 87,200 2023 440,000 157,400 597,400 2023 78,700 2022 78,700 2024 460,000 139,800 599,800 2024 69,900 2023 69,900 2025 475,000 121,400 596,400 2025 60,700 2024 60,700 2026 215,000 102,400 317,400 2026 51,200 2025 51,200 2027 220,000 93,800 313,800 2027 46,900 2026 46,900 2028 230,000 85,000 315,000 2028 42,500 2027 42,500 2029 240,000 75,800 315,800 2029 37,900 2028 37,900 2030 250,000 66,200 316,200 2030 33,100 2029 33,100 2031 260,000 56,200 316,200 2031 28,100 2030 28,100 2032 270,000 45,800 315,800 2032 22,900 2031 22,900 2033 280,000 35,000 315,000 2033 17,500 2032 17,500 2034 290,000 23,800 313,800 2034 11,900 2033 11,900 2035 305,000 12,200 317,200 2035 6,100 2034 6,100 4,360,000 1,189,200 5,549,200 594,600 594,600 Governmental 1,153,522 314,662 1,468,184 157,331 157,331 Business-Type 3,206,478 874,538 4,081,016 437,269 437,269 4,360,000 1,189,200 5,549,200 594,600 594,600 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 148 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements General Obligation Refunding (Alternate Revenue Source) Bonds of 2016 April 30, 2021 Date of Issue October 27,2016 Date of Maturity December 30, 2022 Authorized Issue $5,800,000 Denomination of Bonds $5,000 Interest Rates 4.00% to 4.25% Interest Dates June 30 and December 30 Principal Maturity Date December 30 Payable at Amalgamated Fiscal Year Interest Totals Jun. 30 Amount Dec. 30 Amount 2022 $1,040,000 58,650 1,098,650 2021 29,325 2021 29,325 2023 915,000 27,450 942,450 2022 13,725 2022 13,725 1,955,000 86,100 2,041,100 43,050 43,050 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 149 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Long-Term Debt Requirements Illinois Rural Bond Bank Debt Certificates of 2003A April 30, 2021 Date of Issue September 24, 2003 Date of Maturity February 1, 2023 Authorized Issue $2,035,000 Denomination of Bonds $5,000 Interest Rates 1.60% to 5.20% Interest Dates August 1 and February 1 Principal Maturity Date February 1 Payable at US National Bank Assoc. Fiscal Year Interest Totals Aug. 1 Amount Feb. 1 Amount 2022 $150,000 15,710 165,710 2021 7,855 2022 7,855 2023 155,000 8,060 163,060 2022 4,030 2023 4,030 305,000 23,770 328,770 11,885 11,885 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Principal 150 These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time. STATISTICAL SECTION (Unaudited) This part of the comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City’s overall financial health. Financial Trends Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs. Revenue Capacity These schedules contain information to help the reader assess the City’s most significant local revenue sources. Debt Capacity These schedules present information to help the reader assess the affordability of the City’s current levels of outstanding debt and the City’s ability to issue additional debt in the future. Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place. UNITED CITY OF YORKVILLE, ILLINOIS Net Position by Component - Last Ten Fiscal Years* April 30, 2021 (Unaudited) 2012 2013 2014 2015 Governmental Activities Net Investment in Capital Assets $ 58,943,771 62,000,588 63,873,210 66,706,243 Restricted 3,478,139 3,537,867 1,946,088 2,744,103 Unrestricted 93,682 3,341,127 3,566,727 3,328,570 Total Governmental Activities Net Position 62,515,592 68,879,582 69,386,025 72,778,916 Business-Type Activities Net Investment in Capital Assets 26,640,987 31,719,100 34,717,042 46,482,812 Restricted 683,147 - - - Unrestricted 13,406,883 13,502,177 13,015,100 1,891,407 Total Business-Type Activities Net Position 40,731,017 45,221,277 47,732,142 48,374,219 Primary Government Net Investment in Capital Assets 85,584,758 93,719,688 98,590,252 113,189,055 Restricted 4,161,286 3,537,867 1,946,088 2,744,103 Unrestricted 13,500,565 16,843,304 16,581,827 5,219,977 Total Primary Government Net Position 103,246,609 114,100,859 117,118,167 121,153,135 * Accrual Basis of Accounting Note: The City implemented GASB Statement No. 68 for the year ended April 30, 2016. 151 2016 2017 2018 2019 2020 2021 70,624,870 74,001,408 83,186,083 83,800,089 86,397,801 90,458,186 3,064,646 2,634,940 1,992,274 1,741,515 1,862,586 2,083,335 (6,321,934) (6,198,767) (8,300,460) (7,317,467) (8,257,280) (6,122,164) 67,367,582 70,437,581 76,877,897 78,224,137 80,003,107 86,419,357 49,232,266 53,490,328 57,257,183 58,098,381 55,429,397 58,409,514 - - - - - - 2,346,622 3,158,076 4,884,605 6,235,797 12,763,017 12,920,276 51,578,888 56,648,404 62,141,788 64,334,178 68,192,414 71,329,790 119,857,136 127,491,736 140,443,266 141,898,470 141,827,198 148,867,700 3,064,646 2,634,940 1,992,274 1,741,515 1,862,586 2,083,335 (3,975,312) (3,040,691) (3,415,855) (1,081,670) 4,505,737 6,798,112 118,946,470 127,085,985 139,019,685 142,558,315 148,195,521 157,749,147 152 UNITED CITY OF YORKVILLE, ILLINOISChanges in Net Position - Last Ten Fiscal Years*April 30, 2021 (Unaudited)2012 2013 2014 2015 2016 2017 2018 2019 2020 2021ExpensesGovernmental ActivitiesGeneral Government $ 5,731,692 3,121,857 5,808,954 4,075,153 4,533,840 4,467,831 3,976,577 5,023,227 6,213,208 5,960,831Public Safety 2,905,184 3,750,318 918,131 4,393,482 6,073,977 6,053,696 5,689,480 6,008,959 6,526,618 982,014Community Development 307,053 356,689 2,029,523 592,588 649,507 734,317 629,894 869,044 816,350 2,513,280Public Works 2,861,052 2,983,200 3,874,698 3,140,446 3,955,539 4,450,509 6,236,169 4,124,935 4,874,549 5,733,468Library 871,050 932,748 407,537 930,024 877,154 930,739 941,123 974,154 1,017,437 828,098Parks and Recreation 1,862,044 1,812,483 3,444,587 2,381,698 2,225,512 2,003,935 2,432,818 2,963,434 2,678,769 5,097,124Interest on Long-Term Debt 704,213 691,551 698,519 611,243 540,506 570,061 536,177 500,169 464,883 409,695Total Governmental Activities Expenses 15,242,288 13,648,846 17,181,949 16,124,634 18,856,035 19,211,088 20,442,238 20,463,922 22,591,814 21,524,510 Business-Type ActivitiesWater 2,505,247 2,638,252 1,595,266 2,792,755 3,257,504 3,251,836 3,271,956 3,256,582 1,762,508 1,740,041 Sewer 1,653,025 1,630,023 2,710,511 1,704,058 1,789,770 1,701,742 1,806,076 1,589,599 3,271,485 3,405,189 Recreation Center657,479 592,707 232,882 - - - - - - - Total Business-Type Activities Expenses 4,815,751 4,860,982 4,538,659 4,496,813 5,047,274 4,953,578 5,078,032 4,846,181 5,033,993 5,145,230 Total Primary Government Expenses20,058,039 18,509,828 21,720,608 20,621,447 23,903,309 24,164,666 25,520,270 25,310,103 27,625,807 26,669,740 Program RevenuesGovernmental ActivitiesCharges for ServicesGeneral Government2,057,279 1,751,309 2,381,788 2,885,990 3,072,590 3,222,388 3,629,476 3,798,007 3,637,639 5,246,355 Public Safety- - - - - - - - - - Public Works- - - - - - - - - - Library50,582 58,794 74,037 44,522 53,372 71,213 123,156 125,800 129,530 113,930 Parks and Recreation265,698 265,614 299,478 352,714 408,469 455,675 453,466 579,155 527,941 357,208 Operating Grants/Contributions633,091 696,058 1,135,659 943,410 774,856 610,480 694,321 854,662 888,037 3,037,020 Capital Grants/Contributions1,409,412 3,317,256 1,229,829 768,423 3,317,330 3,814,671 6,448,555 1,011,418 3,270,712 1,815,564 Total Governmental ActivitiesProgram Revenues4,416,062 6,089,031 5,120,791 4,995,059 7,626,617 8,174,427 11,348,974 6,369,042 8,453,859 10,570,077 Business-Type ActivitiesCharges for ServicesWater2,592,652 2,823,357 2,394,494 2,626,114 3,624,374 4,127,783 4,655,750 4,557,352 4,440,881 1,731,961 Sewer1,366,022 1,358,420 1,130,954 1,186,389 1,388,258 1,390,806 1,688,339 1,552,159 1,601,247 5,062,645 Recreation620,489 493,617 44,891 - - - - - - - Operating Grants/Contributions- - - - - - - - - - Capital Grants/Contributions2,433,079 4,829,491 1,658,648 6,805 2,029,848 3,257,187 3,945,565 - 1,994,526 1,124,323 Total Business-Type Activities Program Revenues7,012,242 9,504,885 5,228,987 3,819,308 7,042,480 8,775,776 10,289,654 6,109,511 8,036,654 7,918,929 Total Primary Government Program Revenues11,428,304 15,593,916 10,349,778 8,814,367 14,669,097 16,950,203 21,638,628 12,478,553 16,490,513 18,489,006 153 2012201320142015201620172018201920202021Net (Expense) RevenueGovernmental Activities$ (10,826,226) (7,559,815) (12,061,158) (11,129,575) (11,229,418) (11,036,661) (9,093,264) (14,094,880) (14,137,955) (10,954,433) Business-Type Activities2,196,491 4,643,903 690,328 (677,505) 1,995,206 3,822,198 5,211,622 1,263,330 3,002,661 2,773,699 Total Primary GovernmentNet (Expense) Revenue(8,629,735) (2,915,912) (11,370,830) (11,807,080) (9,234,212) (7,214,463) (3,881,642) (12,831,550) (11,135,294) (8,180,734) General Revenues and Other Changes in Net PositionGovernmental ActivitiesTaxesProperty4,953,862 4,743,599 4,670,934 4,850,981 4,901,983 4,899,485 4,925,489 5,041,762 5,195,891 5,248,398 Sales2,962,810 4,409,926 4,573,026 4,782,712 4,904,967 5,200,763 5,327,756 5,429,231 5,635,945 6,341,989 Income1,444,426 1,587,324 1,613,102 1,735,422 1,715,155 1,602,410 1,640,291 1,966,699 1,870,977 2,470,986 Utility1,568,699 1,553,693 1,633,242 1,600,296 1,585,758 1,615,153 1,587,270 1,647,511 1,545,821 1,527,572 Other963,524 922,439 988,822 1,127,859 1,265,439 1,331,191 1,445,549 1,600,502 1,652,074 1,668,294 Development Fees- - - - - - - - - - Interest10,388 16,368 14,895 (176,911) 9,828 30,481 85,356 154,071 239,155 15,488 Miscellaneous667,637 690,456 737,693 1,736,079 761,857 561,229 705,968 1,494,246 456,998 376,595 Transfers- - (1,626,263) (1,133,972) (1,134,654) (1,134,052) (184,099) (921,615) (679,936) (278,639) Total Governmental Activities12,571,346 13,923,805 12,605,451 14,522,466 14,010,333 14,106,660 15,533,580 16,412,407 15,916,925 17,370,683 Business-Type ActivitiesProperty Taxes1,883,730 1,883,730 - - - - - - - - Interest2,687 9,542 11,491 11,206 6,685 13,623 36,002 28,777 67,934 1,777 Connection Fees- - - - - - - - - - Miscellaneous60,691 (1,624,872) 182,783 174,404 64,678 99,643 61,661 84,652 107,705 83,261 Transfers- - 1,626,263 1,133,972 1,134,654 1,134,052 184,099 921,615 679,936 278,639 Total Business-Type Activities1,947,108 268,400 1,820,537 1,319,582 1,206,017 1,247,318 281,762 1,035,044 855,575 363,677 Total Primary Government14,518,454 14,192,205 14,425,988 15,842,048 15,216,350 15,353,978 15,815,342 17,447,451 16,772,500 17,734,360 Changes in Net PositionGovernmental Activities1,745,120 6,363,990 544,293 3,392,891 2,780,915 3,069,999 6,440,316 2,317,527 1,778,970 6,416,250 Business-Type Activities4,143,599 4,912,303 2,510,865 642,077 3,201,223 5,069,516 5,493,384 2,298,374 3,858,236 3,137,376 Total Primary Government5,888,719 11,276,293 3,055,158 4,034,968 5,982,138 8,139,515 11,933,700 4,615,901 5,637,206 9,553,626 * Accrual Basis of Accounting154 UNITED CITY OF YORKVILLE, ILLINOIS Fund Balances of Governmental Funds - Last Ten Fiscal Years* 2012 2013 2014 2015 General Fund Nonspendable $153,770 139,985 156,680 145,012 Restricted - - - 984,526 Assigned 332,500 - - - Unassigned 784,353 4,083,835 3,703,901 3,696,520 Total General Fund 1,270,623 4,223,820 3,860,581 4,826,058 All Other Governmental Funds Nonspendable 27,913 34,586 34,385 33,284 Restricted 3,565,649 3,549,913 1,951,407 1,767,419 Committed 264,616 305,804 527,635 537,853 Assigned 428,933 504,314 824,301 4,788,775 Unassigned (874,152) (571,615) (534,087) (624,928) Total All Other Governmental Funds 3,412,959 3,823,002 2,803,641 6,502,403 Total All Governmental Funds 4,683,582 8,046,822 6,664,222 11,328,461 * Modified Accrual Basis of Accounting April 30, 2021 (Unaudited) 155 2016 2017 2018 2019 2020 2021 138,312 150,464 83,305 85,744 63,193 152,003 1,216,288 984,514 726,019 458,685 203,874 - - - - - - - 4,337,106 5,079,111 5,687,049 6,335,394 7,244,993 9,020,351 5,691,706 6,214,089 6,496,373 6,879,823 7,512,060 9,172,354 37,376 37,664 16,392 18,266 13,515 38,268 1,848,358 1,650,426 1,266,255 1,282,830 1,658,712 2,083,335 480,034 421,586 467,816 435,216 398,488 43,801 3,004,149 1,625,937 743,997 1,125,471 1,099,847 1,605,360 (584,901) (511,528) (1,441,197) (1,260,507) (2,469,332) (2,716,429) 4,785,016 3,224,085 1,053,263 1,601,276 701,230 1,054,335 10,476,722 9,438,174 7,549,636 8,481,099 8,213,290 10,226,689 156 UNITED CITY OF YORKVILLE, ILLINOIS Changes in Fund Balances of Governmental Funds - Last Ten Fiscal Years* 2012 2013 2014 2015 Revenues Taxes $ 10,020,005 6,767,061 5,176,481 11,830,762 Intergovernmental 2,906,407 7,545,978 9,469,590 3,312,823 Licenses, Permits and Fees 336,683 400,718 393,746 379,242 Charges for Services 1,842,620 1,479,712 2,169,670 2,749,195 Fines and Forfeitures 194,256 195,287 191,887 154,789 Interest 10,388 16,368 14,895 (176,911) Miscellaneous 667,637 690,456 737,693 1,736,079 Total Revenues 15,977,996 17,095,580 18,153,962 19,985,979 Expenditures General Government 5,501,632 3,498,104 5,685,541 3,910,635 Public Safety 2,849,067 3,568,665 3,834,655 4,337,573 Community Development 307,053 365,188 407,537 592,588 Public Works 1,926,169 1,841,795 2,207,757 2,361,827 Library 691,525 752,373 737,191 748,905 Parks and Recreation 1,488,018 1,450,824 1,644,065 2,041,792 Capital Outlay 101,133 572,022 2,050,456 3,285,489 Debt Service Principal Retirement 1,038,254 1,025,074 1,099,223 844,112 Interest and Fiscal Charges 701,809 663,495 641,673 496,090 Total Expenditures 14,604,660 13,737,540 18,308,098 18,619,011 Excess (Deficiency) of Revenues Over (Under) Expenditures 1,373,336 3,358,040 (154,136) 1,366,968 Other Financing Sources (Uses) Disposal of Capital Assets 16,100 5,200 16,325 - Debt Issuance - - 8,053,963 6,670,678 Bond Premium/(Discount)- - 115,109 119,680 Payment to Escrow Agent - - (7,787,598) (2,359,115) Transfers In 1,047,727 1,504,002 2,881,535 1,375,448 Transfers Out (1,047,727) (1,504,002) (4,507,798) (2,509,420) 16,100 5,200 (1,228,464) 3,297,271 Net Change in Fund Balances 1,389,436 3,363,240 (1,382,600) 4,664,239 Debt Service as a Percentage of Noncapital Expenditures 13.098% 17.159% 11.540% 9.497% * Modified Accrual Basis of Accounting April 30, 2021 (Unaudited) 157 2016 2017 2018 2019 2020 2021 12,103,254 12,466,013 12,662,678 12,995,856 13,211,204 13,838,886 3,180,626 3,343,533 3,164,026 4,279,863 3,620,336 6,464,863 493,619 706,782 1,016,223 1,208,345 1,128,865 1,475,431 2,897,718 2,888,281 3,047,606 3,176,017 3,078,023 4,125,547 143,094 154,213 142,269 118,600 88,222 116,515 9,828 30,481 85,356 154,071 239,155 15,488 761,857 561,229 705,968 1,494,246 445,275 362,668 19,589,996 20,150,532 20,824,126 23,426,998 21,811,080 26,399,398 3,928,055 4,293,081 5,036,599 4,946,923 5,921,054 7,752,809 4,689,129 4,907,384 5,302,038 5,356,149 5,818,063 5,686,873 649,507 734,317 629,894 869,044 816,350 828,098 2,460,192 2,344,878 2,223,750 2,288,047 2,337,032 2,990,739 694,441 748,026 758,411 791,441 834,724 799,301 1,803,333 1,936,083 2,632,896 2,562,757 2,224,304 2,478,660 3,653,071 3,656,703 5,037,740 2,782,137 1,516,238 1,618,216 1,040,880 1,149,185 1,195,669 1,462,304 1,485,368 1,540,392 604,406 563,433 514,068 515,118 474,199 426,199 19,523,014 20,333,090 23,331,065 21,573,920 21,427,332 24,121,287 66,982 (182,558) (2,506,939) 1,853,078 383,748 2,278,111 48,446 278,062 2,500 - 11,723 13,927 1,627,183 - 800,000 - 548,273 - 122,288 - - - - - (1,581,984) - - - (531,617) - 1,326,090 1,524,658 2,753,031 2,213,618 2,023,602 3,384,573 (2,460,744) (2,658,710) (2,937,130) (3,135,233) (2,703,538) (3,663,212) (918,721) (855,990) 618,401 (921,615) (651,557) (264,712) (851,739) (1,038,548) (1,888,538) 931,463 (267,809) 2,013,399 10.293% 9.793% 9.228% 10.629% 9.769% 9.673% 158 UNITED CITY OF YORKVILLE, ILLINOIS Assessed Value and Actual Value of Taxable Property - Last Ten Fiscal Years April 30, 2021 (Unaudited) Tax Fiscal Levy Year Year 2012 2011 $367,600,683 $2,450,231 $112,753,206 2013 2012 332,551,186 2,568,351 101,264,981 2014 2013 311,316,069 2,618,131 99,434,012 2015 2014 310,655,449 2,743,283 90,744,145 2016 2015 320,914,471 2,861,401 84,529,087 2017 2016 354,408,067 2,963,511 84,099,111 2018 2017 386,855,913 3,083,218 83,975,023 2019 2018 416,780,620 3,202,140 83,874,064 2020 2019 450,745,939 3,259,791 83,974,878 2021 2020 484,024,398 3,360,133 79,649,698 Data Source: Office of the County Clerk Note: Property is assess at 33% of actual value. PropertyPropertyFarm Residential Commercial 159 Estimated Actual Value Total of Taxable Direct Tax Property Rate $7,283,729 $17,328 $490,105,177 $1,470,315,531 0.7046 6,720,962 17,328 443,122,808 1,329,368,424 0.7490 6,656,792 17,328 420,042,332 1,260,126,996 0.7738 12,668,201 17,328 416,828,406 1,250,485,218 0.7581 13,000,039 17,329 421,322,327 1,263,966,981 0.7361 14,944,561 17,328 456,432,578 1,369,297,734 0.6795 15,349,880 17,328 489,281,362 1,467,844,086 0.6471 15,386,433 60,243 519,303,500 1,557,910,500 0.6242 15,509,884 89,004 553,579,496 1,660,738,488 0.6029 15,586,411 75,859 582,696,499 1,748,089,497 0.5880 Property ValueProperty Total Taxable AssessedRailroadIndustrial 160 UNITED CITY OF YORKVILLE, ILLINOIS Principal Property Taxpayers - Current Tax Levy Year and Nine Tax Levy Years Ago April 30, 2021 (Unaudited) Percentage Percentage of Total City of Total City Taxable Taxable Assessed Assessed Taxpayer Rank Value Rank Value Wrigley Manufacturing Co., LLC $ 4,666,112 1 0.80% $ 3,400,000 5 0.69% Yorkville Marketplace LLC 4,089,620 2 0.70% 4,418,365 3 0.90% Boombah Properties LLC 3,166,624 3 0.54% 2,385,989 6 0.49% Menard, Inc 3,131,604 4 0.54% 8,383,239 1 1.71% Yorkville Leased Housing Assoc. 2,779,144 5 0.48% York Meadows LLC 2,286,011 6 0.39% 1,896,726 9 0.39% Rainy Properties LLC 2,278,426 7 0.39% Cedarhurst of Yorkville Real Estate LL 1,959,909 8 0.34% Target Corporation 1,900,000 9 0.33% 3,633,144 4 0.74% Raging Waves 1,511,406 10 0.26% 1,846,023 10 0.38% Cannonball LLC 5,753,680 2 1.17% Home Depot USA Inc.2,152,999 7 0.44% Prime Yorkville LLC 2,119,824 8 0.43% 27,768,856 4.77% 35,989,989 7.34% Data Source: Office of the County Clerk Assessed Assessed Value Value 2020 Tax Levy 2011 Tax Levy Taxable Taxable 161 UNITED CITY OF YORKVILLE, ILLINOIS Direct and Overlapping Property Tax Rates - Last Ten Tax Levy Years April 30, 2021 (Unaudited) 2011 2012 2013 City Direct Rates Corporate 0.2108 0.2354 0.2484 Bonds and Interest 0.1477 0.1097 0.0797 IMRF 0.0918 0.1016 0.1071 Police Protection 0.0714 0.0790 0.0833 Police Pension 0.0900 0.1229 0.1493 Audit 0.0082 0.0068 0.0071 Liability Insurance 0.0082 0.0090 0.0095 Social Security 0.0612 0.0677 0.0714 School Crossing Guard 0.0051 0.0056 0.0060 Unemployment Insurance 0.0102 0.0113 0.0119 Total Direct Rates 0.7046 0.7490 0.7738 Overlapping Rates Kendall County 0.6999 0.7446 0.8009 Kendall County Forest Preserve 0.1205 0.1495 0.1640 Bristol Township 0.3693 0.3934 0.4239 Bristol - Kendall Fire District 0.7176 0.7356 0.7718 Yorkville - Bristol Sanitary District - - - Yorkville Community Unit School District #115 5.9101 6.7561 7.4081 Waubonsee Community College District #516 0.4702 0.5306 0.5691 Yorkville Public Library 0.3042 0.3242 0.3241 Total Overlapping Rates 8.5918 9.6340 10.4619 Total Direct and Overlapping Rates 9.2964 10.3830 11.2357 Data Source: Office of the County Clerk Notes: (1) Rates are per $100 of Assessed Value. (2) Representative tax rates for other government units are from Bristol Township 162 2014 2015 2016 2017 2018 2019 2020 0.2503 0.2380 0.2197 0.2049 0.1931 0.1811 0.1694 0.0397 0.0113 - - - - - 0.1080 - - - - - - 0.0840 0.2407 0.1999 0.2003 0.1709 0.1562 0.1484 0.1694 0.1959 0.2117 0.1969 0.2140 0.2223 0.2291 0.0072 0.0069 0.0066 0.0061 0.0057 0.0054 0.0052 0.0096 0.0091 0.0088 0.0082 0.0077 0.0072 0.0069 0.0720 0.0342 0.0329 0.0307 0.0289 0.0271 0.0258 0.0060 - - - 0.0039 0.0036 0.0034 0.0120 - - - - - - 0.7581 0.7361 0.6795 0.6471 0.6242 0.6029 0.5880 0.8085 0.7909 0.7477 0.7088 0.6728 0.6409 0.6232 0.1826 0.1787 0.1755 0.1752 0.1503 0.1542 0.1582 0.4172 0.3960 0.3408 0.2787 0.2618 0.0952 0.0912 0.8041 0.8077 0.7592 0.7425 0.7300 0.7202 0.7159 - - - - - - - 7.7083 7.8713 7.5634 7.3444 7.1852 7.0338 6.9567 0.5973 0.5885 0.5601 0.5514 0.5413 0.5273 0.4378 0.3299 0.3287 0.3080 0.2994 0.2892 0.2829 0.2775 10.8479 10.9618 10.4547 10.1004 9.8306 9.4545 9.2605 11.6060 11.6979 11.1342 10.7475 10.4548 10.0574 9.8485 163 UNITED CITY OF YORKVILLE, ILLINOIS Property Tax Levies and Collections - Last Ten Fiscal Years April 30, 2021 (Unaudited) Tax Fiscal Levy Percentage Percentage Year Year of Levy of Levy 2012 2010*$4,862,185 $4,849,681 99.74%- $4,849,681 99.74% 2013 2011*3,452,742 3,435,616 99.50%- 3,435,616 99.50% 2014 2012*3,318,990 3,193,672 96.22%- 3,193,672 96.22% 2015 2013*3,250,204 3,234,448 99.52%- 3,234,448 99.52% 2016 2014*3,159,892 3,146,278 99.57%- 3,146,278 99.57% 2017 2015*3,101,185 3,071,484 99.04%- 3,071,484 99.04% 2018 2016 3,101,322 3,093,892 99.76%- 3,093,892 99.76% 2019 2017 3,165,651 3,149,635 99.49%- 3,149,635 99.49% 2020 2018 3,241,457 3,231,926 99.71%- 3,231,926 99.71% 2021 2019 3,337,703 3,327,913 99.71%- 3,327,913 99.71% Data Source: Office of the County Treasurer *** Information for collections in subsequent years is unavailable. Note: Property in the City is reassessed each year. Property is assessed at 33% of actual value. ** Includes property taxes collected in the current year that may be attributable to prior years. These collections, if any, are immaterial as 99% or greater of the current year's tax levy has historically been collected during the respective fiscal year. Additionally, information to associate any non-current tax collections to a specific tax levy is not readily available. Taxes Collected within the Collections Levied for Fiscal Year of the Levy in Total Collections to Date ** Subsequent Year Amount Years***Amount the Fiscal * The 2010, 2011, 2012, 2013, 2014 and 2015 tax levy extended amounts include bonds and interest in the amount of $2,212,770, $723,689, $486,150, $334,816, $165,564 & $47,525, respectively, that were previously abated. 164 UNITED CITY OF YORKVILLE, ILLINOIS Estimate of Taxable Sales by Category - Last Ten Calendar Years April 30, 2021 (Unaudited) 2011 2012 2013 General Merchandise* $ 555,129 571,210 594,685 Food 262,556 259,509 266,937 Drinking and Eating Places 268,418 279,649 293,131 Apparel*68,320 85,797 88,739 Furniture & H.H. & Radio - 7,727 3,370 Lumber, Building Hardware 352,669 362,987 413,711 Automobile and Filling Stations 194,135 178,282 156,091 Drugs and Miscellaneous Retail 603,718 582,001 597,615 Agriculture and All Others 58,065 64,558 89,359 Manufacturers 191,287 78,346 89,239 Total 2,554,297 2,470,066 2,592,877 City Direct Sales Tax Rate 1.00% 1.00% 1.00% Data Source: Illinois Department of Revenue - Local Tax Allocation Division Data available for calendar year only. * Data by category is not available from the State of Illinois for categories with less than four taxpayers. However, they are included in the totals. Per the State of Illinois, there must not have been four taxpayers during the year 2011. 165 2014 2015 2016 2017 2018 2019 2020 593,361 608,996 597,618 581,090 596,620 565,194 553,360 289,897 385,034 377,825 417,028 452,298 485,658 522,083 299,300 332,752 376,762 401,725 413,204 429,128 454,292 87,834 95,975 99,354 94,459 99,121 49,305 34,163 2,710 2,597 2,373 1,590 1,902 1,150 891 446,440 470,357 510,521 539,760 558,358 592,844 745,531 146,062 160,717 188,830 187,127 220,232 251,785 295,001 566,665 362,225 506,123 487,129 484,825 527,795 554,512 161,114 232,923 135,378 213,964 219,283 239,758 221,374 90,998 102,011 116,723 36,167 30,503 30,270 32,510 2,684,381 2,753,587 2,911,507 2,960,039 3,076,346 3,172,887 3,413,717 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 166 UNITED CITY OF YORKVILLE, ILLINOIS Direct and Overlapping Sales Tax Rates - Last Ten Fiscal Years April 30, 2021 (Unaudited) Local City County Total Fiscal State Sales Tax Non-Home Rule County Public Safety Sales Tax Year Sales Tax to City Sales Tax Sales Tax Property Rate 2012 5.00% 1.00% 1.00% 0.25% 1.00% 8.25% 2013 5.00% 1.00% 1.00% 0.25% 1.00% 8.25% 2014 5.00% 1.00% 1.00% 0.25% 1.00% 8.25% 2015 5.00% 1.00% 1.00% 0.25% 1.00% 8.25% 2016 5.00% 1.00% 1.00% 0.25% 1.00% 8.25% 2017 5.00% 1.00% 1.00% 0.25% 1.00% 8.25% 2018 5.00% 1.00% 1.00% 0.25% 1.00% 8.25% 2019 5.00% 1.00% 1.00% 0.25% 1.00% 8.25% 2020 5.00% 1.00% 1.00% 0.25% 1.00% 8.25% 2021 5.00% 1.00% 1.00% 0.25% 1.00% 8.25% Data Source: Illinois Department of Revenue The above tax rates are for General Merchandise. 167 UNITED CITY OF YORKVILLE, ILLINOIS Ratios of Outstanding Debt by Type - Last Ten Fiscal Years April 30, 2021 (Unaudited) Fiscal Year 2012 $ 13,925,000 $ 95,000 $ 847,825 $ 1,890 $18,175,000 2013 13,025,000 - 855,601 1,890 17,905,000 2014 12,520,000 - 940,341 1,890 16,855,000 2015 16,120,000 - 901,907 1,890 15,700,000 2016 15,325,990 - 938,210 1,890 18,555,000 2017 14,252,531 - 820,482 1,890 20,613,544 2018 13,138,403 - 1,500,822 1,890 18,605,065 2019 11,967,952 - 1,170,850 1,890 16,503,368 2020 10,718,207 - 926,655 1,890 13,685,179 2021 9,406,558 - 673,426 1,890 10,841,111 Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. (1) See the Schedule of Demographic and Economic Statistics for personal income and population data. Debt Obligation and Alternative Notes General Revenue Source Commitments Alternative Obligation and Payable Other Revenue Source Governmental Activities Bonds Certificates Bonds General 168 Percentage of Personal Income (1) $ 8,460,000 $ 2,275,320 $ 2,065,958 $ 45,845,993 10.30%$2,655 7,465,000 2,060,997 1,952,534 43,266,022 9.25% 2,470 6,680,000 1,880,084 1,919,909 40,797,224 8.70% 2,291 5,865,000 1,694,504 1,942,898 42,226,199 8.72% 2,325 5,220,000 1,504,138 2,000,619 43,545,847 8.38% 2,360 1,230,000 1,308,862 2,061,951 40,289,260 7.61% 2,139 1,010,000 1,108,550 2,126,965 37,491,695 6.95% 1,971 580,000 903,070 2,194,902 33,322,032 5.82% 1,656 445,000 745,816 2,272,473 28,795,220 4.79% 1,397 305,000 638,766 5,169,097 27,035,848 4.31% 1,256 Total Loans IEPA Per Capita (1) Debt Primary GovernmentCertificatesCommitmentsPayable Business-Type Activities Other 169 April 30, 2021 (Unaudited) Percentage of Total Taxable Assessed Fiscal Value of Year Property (1) 2012 $ 32,100,000 $ - $ 32,100,000 6.55%$ 1,859 2013 30,930,000 57,844 30,872,156 6.97%1,762 2014 29,375,000 - 29,375,000 6.99%1,650 2015 31,820,000 - 31,820,000 7.63%1,752 2016 33,880,990 - 33,880,990 8.04%1,836 2017 34,866,075 - 34,866,075 7.64%1,851 2018 31,743,468 - 31,743,468 6.49%1,669 2019 28,471,320 - 28,471,320 5.48%1,415 2020 24,403,386 - 24,403,386 4.41%1,184 2021 20,247,669 - 20,247,669 3.47%940 Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. (1) See the Schedule of Assessed Value and Actual Value of Taxable Property for property value data. (2) See the Schedule of Demographic and Economic Statistics for personal income and population data. UNITED CITY OF YORKVILLE, ILLINOIS Ratios of General Bonded Debt Outstanding - Last Ten Fiscal Years General Obligation and Alternative Bonds Total Per Capita (2) Less: Amounts Debt Service Available in Revenue Source 170 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Direct and Overlapping Governmental Activities Debt (2) Percentage of (3) Debt (1) Applicable Governmental Unit to City * United City of Yorkville $ 10,081,874 100.000% $ 10,081,874 Overlapping Debt County of Kendall (4)21,205,000 16.25%3,445,813 Forest Preserve District of Kendall County 30,720,000 16.25%4,992,000 Yorkville Community Unit School District #115 60,803,619 59.47%36,159,912 Waubonsee Community College District #516 41,430,000 5.47%2,266,221 Joliet Junior College District #525 135,055,000 0.00%2,296 Plano Community Unit School District #88 41,124,950 0.44%180,950 Newark Community Consolidated School District #66 912,000 0.46%4,195 Total Overlapping Debt 331,250,569 47,051,387 Total Direct and Overlapping Debt 341,332,443 57,133,261 Data Source: Kendall County Tax Extension Department * Determined by ratio of assessed valuation of property subject to taxation in the City to valuation of property subject to taxation in overlapping unit. Notes: (1) As of May 4, 2021. (2) Percentages are based on 2020 EAV's, the latest available. (3) The United City of Yorkville has $67,027,000 in outstanding non-committal debt which is expected to be paid from sources other than City revenues. (4) Includes Public Building Commission. Share of Gross Debt Debt April 30, 2021 (Unaudited) City's 171 UNITED CITY OF YORKVILLE, ILLINOIS Schedule of Legal Debt Margin - Last Ten Fiscal Years 2012 2013 2014 2015 Legal Debt Limit $42,271,572 38,219,342 36,228,651 35,951,450 Total Net Debt Applicable to Limit 24,860,000 22,945,000 19,290,000 14,855,000 Legal Debt Margin 17,411,572 15,274,342 16,938,651 21,096,450 Total Net Debt Applicable to the Limit as a Percentage of Debt Limit 58.81%60.04%53.25%41.32% April 30, 2021 (Unaudited) 172 2016 2017 2018 2019 2019 2021 36,339,051 39,367,310 42,200,517 44,789,927 47,746,232 50,257,573 13,420,000 6,835,000 6,045,000 5,000,000 4,230,000 3,405,000 22,919,051 32,532,310 36,155,517 39,789,927 43,516,232 46,852,573 36.93%17.36%14.32%11.16%8.86%6.78% Assessed Value $582,696,499 Bonded Debt Limit - 8.625% of Assessed Value 50,257,573 Amount of Debt Applicable to Limit 3,405,000 Legal Debt Margin 46,852,573 Legal Debt Margin Calculation for Fiscal Year 2021 173 Governmental Activities Fiscal Year Coverage 2012 $ 586,590 $- $ 417,416 $ 2,552,483 $ 3,556,489 $ 440,000 $ 267,104 5.03 2013 364,742 - 402,932 2,490,503 3,258,177 460,000 249,609 4.59 2014 315,790 - - 2,586,460 2,902,250 400,000 230,917 4.60 2015 327,984 418,509 - 2,704,651 3,451,144 225,000 56,789 12.25 2016 164,852 393,680 - 2,778,116 3,336,648 255,000 53,550 10.81 2017 215,360 359,947 - 2,940,976 3,516,283 270,000 50,150 10.98 2018 198,294 334,595 - 3,002,133 3,535,022 275,000 44,750 11.06 2019 198,918 329,742 - 3,070,663 3,599,323 285,000 39,250 11.10 2020 279,643 971,440 - 3,222,256 4,473,339 290,000 34,025 13.81 2021 222,099 1,010,210 - 3,617,361 4,849,670 295,000 28,225 15.00 Notes: Details regarding the City's outstanding debt can be found in the Notes to the Financial Statements. Series 2014, 2014A and 2015A Bonds are payable from revenues from Sales Taxes and incremental taxes, if any, from the Countryside TIF. Series 2014B Bonds are payable from Utility Taxes. Utility Fuel Sales UNITED CITY OF YORKVILLE, ILLINOIS Pledged-Revenue Coverage - Last Ten Fiscal Years Property/ Municipal Debt Service Motor Property Municipal Net Available April 30, 2021 (Unaudited) Incremental Tax Tax Tax Principal InterestTax Revenue 174 Business-Type Activities Fiscal Year Coverage 2012 $ 5,891,708 $ 2,776,270 $ 1,444,426 $ 410,327 $ 4,559,864 $ 260,000 $ 793,668 4.33 2013 4,432,710 2,895,830 1,587,324 1,919,423 3,124,204 270,000 769,100 3.01 2014 3,379,454 1,695,780 1,613,102 1,986,566 5,283,342 1,050,000 759,986 2.92 2015 3,646,020 1,929,555 1,735,422 2,078,061 5,529,948 1,175,000 704,410 2.94 2016 4,493,694 2,386,468 1,715,155 2,126,851 5,949,232 1,245,000 624,002 3.18 2017 4,364,434 2,366,493 1,602,410 2,259,787 5,860,138 1,290,000 592,364 3.11 2018 5,642,966 2,570,417 1,640,291 2,325,623 7,038,463 1,878,991 831,200 2.60 2019 5,571,153 2,331,257 1,966,699 2,358,568 7,565,163 1,982,668 719,080 2.80 2020 5,500,876 2,570,624 1,870,977 2,413,689 7,214,918 2,730,483 602,768 2.16 2021 5,798,153 2,669,714 2,470,986 2,724,628 8,324,053 2,787,837 492,459 2.54 Notes: Details regarding the City's outstanding debt can be found in the notes to the financial statements. Water and Sewer revenues exclude capital contributions and developer donations. Operating expenses do not include depreciation or amortization expenses. UNITED CITY OF YORKVILLE, ILLINOIS Pledged-Revenue Coverage - Last Ten Fiscal Years Principal Interest Less: Debt Service Net Available Revenue Expenses Rule Tax Non-Home Sales Tax State Income April 30, 2021 (Unaudited) Sewer Revenues Water and Operating 175 School Calendar Population Median Enrollment Unemployment Year (1)Age (1) (2)Rate (3) 2011 17,266 $ 445,027,116 $46,877 33.5 5,426 5.90% 2012 17,518 467,491,704 49,110 32.9 5,474 5.20% 2013 17,804 468,864,947 49,123 31.1 5,630 8.20% 2014 18,161 484,322,292 50,690 31.6 5,786 6.40% 2015 18,451 519,692,602 54,516 31.6 5,801 4.80% 2016 18,833 529,121,652 55,621 32.3 5,980 5.20% 2017 19,022 539,704,085 58,331 32.3 6,026 4.50% 2018 20,119 572,600,072 61,642 33.7 6,233 3.50% 2019 20,613 600,616,821 63,500 33.7 6,319 3.40% 2020 21,533 626,623,529 66,370 33.3 6,245 8.50% Data Source: (1) U.S. Census Buerau (2) Data provided by School District Administrative Offices (3) Illinois Department of Employment Security, Economic Information and Analysis (4) U.S. Bureau of Economic Analysis: Chicago-Naperville-Elgin Metropolitan Statistical Area Income (4) UNITED CITY OF YORKVILLE, ILLINOIS Demographic and Economic Statistics - Last Ten Calendar Years Personal Income (4) Per Capita Personal April 30, 2021 (Unaudited) 176 UNITED CITY OF YORKVILLE, ILLINOIS Principal Employers - Current Calendar Year and Nine Calendar Years Ago Percentage Percentage of Total of Total City City Employer Rank Employment Rank Employment Raging Waves (Seasonal)460 1 2.14%450 1 2.61% Wrigley Manufacturing Co.400 2 1.86%335 2 1.94% Super Target 260 3 1.21%180 3 1.04% Menards Mega Store 160 4 0.74%140 4 0.81% Jewel/Osco 140 5 0.65%130 5 0.75% Newlywed Foods 128 6 0.59%130 5 0.75% Home Depot 115 7 0.53%85 8 0.49% Boombah, Inc 100 8 0.46%90 7 0.52% Wheatland Title 95 9 0.44%65 9 0.38% Hillside Health Care Center 80 10 0.37%90 7 0.52% Kohl's 115 6 0.67% 1,938 9.00%1,810 10.48% Data Source: City Records and Illinois Manufacturers Directory. April 30, 2021 (Unaudited) Employees Employees 2020 Calendar Year 2011 Calendar Year 177 UNITED CITY OF YORKVILLE, ILLINOIS Full-Time and Part-Time Government Employees by Function - Last Ten Fiscal Years 2012 2013 2014 Full Time General Government Administration 4.0 4.0 4.0 Finance 4.0 4.0 4.0 Community Development 2.0 3.0 4.0 Public Safety Police Officers 25.0 26.0 28.0 Civilians 3.0 2.0 3.0 Public Works Streets 5.0 5.3 5.3 Water 5.5 5.3 5.3 Sewer 3.5 3.3 3.3 Parks & Recreation Parks 8.0 8.5 8.5 Recreation 4.0 5.5 4.5 Library 5.0 5.0 5.0 Part Time General Government Administration - 1.0 1.0 Community Development 1.0 2.0 1.0 Public Safety Police Officers 5.0 6.0 5.0 Civilians 7.0 9.0 10.0 Public Works Streets - - - Water - - - Sewer - - - Parks & Recreation Parks 3.0 4.0 4.0 Recreation 40.0 16.0 3.0 Library 30.0 26.0 25.0 Total 155.0 135.9 123.9 Data Source: City Human Resource Department April 30, 2021 (Unaudited) 178 2015 2016 2017 2018 2019 2020 2021 4.0 4.0 4.0 5.5 5.5 5.5 5.5 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 5.0 6.0 6.0 6.0 29.0 29.0 29.0 30.0 27.0 31.0 32.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 5.3 5.3 5.3 5.3 5.3 5.3 5.3 5.3 5.3 5.3 5.3 4.3 5.8 5.8 3.3 3.3 3.3 3.3 2.3 3.8 3.8 8.5 6.5 7.5 7.5 8.5 7.5 7.5 5.5 5.5 5.5 6.0 6.0 6.0 5.0 4.0 4.0 4.0 4.0 5.0 5.0 4.0 - 1.0 1.0 - - - - 1.0 1.0 3.0 2.0 - - - 6.0 5.0 5.0 4.0 3.0 3.0 1.0 9.0 9.0 8.0 9.0 8.0 10.0 3.0 1.0 1.0 1.0 3.0 - 3.0 - 2.0 2.0 1.0 - - 1.0 - - - - - - 1.0 - 7.0 7.0 7.0 7.0 6.0 6.0 1.0 23.0 32.0 35.0 33.0 33.0 48.0 17.0 31.0 27.0 28.0 24.0 23.0 32.0 22.0 155.9 159.0 163.9 160.9 150.0 187.0 126.0 179 UNITED CITY OF YORKVILLE, ILLINOIS Operating Indicators by Function/Program - Last Ten Fiscal Years 2012 2013 2014 2015 Police Arrests Made 700 547 390 503 Parking Violations 1,501 846 628 515 Traffic Violations 4,338 4,287 1,097 987 Reports Taken 1,815 1,813 1,840 1,788 Calls for Service 13,311 11,860 11,633 12,458 Community Development Permits Issued 566 593 576 577 Public Works Street Resurfacing (Miles)- - 1.69 0.65 Snow and Ice Control (Tons of Salt)1,986 1,081 1,349 1,509 Pothole Repairs (Tons of Asphalt)286 336 252 442 Water Number of Accounts 5,947 6,189 6,135 6,361 Total Annual Consumption (Cubic Feet) 59,828,300 66,401,150 62,743,823 56,658,370 Average Daily Consumption (Cubic Feet) 163,913 181,921 171,901 155,228 *Police information is presented on a calendar year basis. Operating indicators for 2021 are thru May. Data Source: Various City Departments April 30, 2021 (Unaudited) 180 2016 2017 2018 2019 2020 2021 466 602 619 665 401 211 * 655 426 274 170 56 25 * 1,252 881 1,022 604 6,053 2,877 * 1,911 1,916 2,045 2,022 2,251 1,174 * 13,727 11,953 12,047 13,043 12,449 6,656 * 681 871 1,003 980 2,247 1,975 2.12 6.01 7.51 4.39 3.05 2.35 1,490 1,285 1,748 1,730 1,130 1,786 610 511 218 212 202 31 6,465 6,644 6,805 7,038 7,265 7,492 58,570,769 64,208,149 68,062,433 68,173,114 64,641,961 66,407,476 160,468 175,913 186,472 186,776 177,101 181,938 181 UNITED CITY OF YORKVILLE, ILLINOIS Capital Asset Statistics by Function/Program - Last Ten Fiscal Years 2012 2013 2014 Public Safety Police Stations 1 1 1 Patrol Units 19 20 20 Public Works Streets (Miles)61 82 83 Traffic Signals 26 26 26 Storm Sewers (Miles)73 80 83 Water Water Mains (Miles)62 67 68 Fire Hydrants 1,239 1,327 1,349 Sewer Sanitary Sewers (Miles)55 59 60 Lift Stations 7 7 7 Data Source: Various City Departments April 30, 2021 (Unaudited) 182 2015 2016 2017 2018 2019 2020 2021 1 1 1 1 1 1 1 22 20 20 22 21 20 22 84 88 90 95 95 138 140 26 26 26 26 26 26 26 83 90 96 106 106 136 140 68 72 77 85 85 134 137 1,349 1,415 1,515 1,645 1,647 1,929 1,972 60 64 68 74 74 115 117 7 7 7 7 7 7 7 183 UNITED CITY OF YORKVILLE, ILLINOISNew Permits and Construction Values - Last Ten Fiscal YearsFiscal Permits Permits Permits PermitsYear Issued Issued Issued Issued2012 7 $ 1,016,600 69 $ 10,318,804 - $- 76 $ 11,335,404 20139 3,149,000 83 12,287,740 - - 92 15,436,740 201411 3,215,000 73 11,451,799 - - 84 14,666,799 201510 38,279,500 72 13,063,555 - - 82 51,343,055 20166 1,060,000 98 16,451,049 - - 104 17,511,049 20176 2,361,795 159 28,818,289 - - 165 31,180,084 201810 25,292,000 165 28,598,202 48 2,640,000 223 56,530,202 20198 3,626,350 217 34,439,272 5 324,254 230 38,389,876 202011 3,992,100 139 20,410,448 34 3,813,608 184 28,216,156 20218 1,044,324 272 41,739,549 118 13,588,257 398 56,372,130 Data Source: City RecordsResidential ConstructionMulti-FamilyTotalApril 30, 2021 (Unaudited)CommercialConstructionResidential ConstructionSingle-FamilyConstructionValueConstructionValueConstructionValueConstructionValue184 UNITED CITY OF YORKVILLE, ILLINOIS MANAGEMENT LETTER FOR THE FISCAL YEAR ENDED APRIL 30, 2021 October 19, 2021 The Honorable City Mayor Members of the City Council United City of Yorkville, Illinois In planning and performing our audit of the financial statements of the United City of Yorkville (City), Illinois, for the year ended April 30, 2021, we considered its internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control structure. We do not intend to imply that our audit failed to disclose commendable aspects of your system and structure. For your consideration we herein submit our comments and suggestions which are designed to assist in effecting improvements in internal controls and procedures. Those less significant matters, if any, which arose during the course of the audit, were reviewed with management as the audit fieldwork progressed. The accompanying comments and recommendations are intended solely for the information and use of the Finance Committee, City Council, management, and others within the United City of Yorkville, Illinois. We will review the status of these comments during our next audit engagement. We have already discussed many of these comments and suggestions with various City personnel. We would be pleased to discuss our comments and suggestions in further detail with you at your convenience, to perform any additional study of these matters, or to review the procedures necessary to bring about desirable changes. We commend the finance department for the well-prepared audit package and we appreciate the courtesy and assistance given to us by the entire City staff. Lauterbach & Amen, LLP LAUTERBACH & AMEN, LLP CURRENT RECOMMENDATION 1. GASB STATEMENT NO. 87 LEASES Comment In June 2017, the Governmental Accounting Standards Board (GASB) issued Statement No. 87, Leases, which provides guidance regarding the information needs of financial statement users by improving accounting and financial reporting for leases by governments. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this Statement, a lessee is required to recognize a lease liability and an intangible right -to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments’ leasing activities. In accordance with GASB Statement No. 95, Postponement of the Effective Dates of Certain Authoritative Guidance, which was issued as temporary relieve to governments and other stakeholders in light of the COVID-19 pandemic, GASB Statement No. 87, Leases is applicable to the City’s financial statements for the year ended April 30, 2023. Recommendation Lauterbach & Amen, LLP will work directly with the City to review the new lease criteria in conjunction with the City’s current leases to determine the appropriate financial reporting for these activities under GASB Statement No. 87. Management’s Response Management acknowledges the comment and will work with Lauterbach & Amen, LLP to implement when required. PRIOR RECOMMENDATION 1. FUNDS WITH DEFICIT FUND BALANCE Comment Previously and during the current year-end audit procedures, we noted funds with deficit fund balance. See the following deficit fund balances at April 30, 2021 and April 30, 2020: Fund 4/30/2020 Sunflower Special Service Area $8,409 16,200 Countryside TIF 1,211,222 1,141,784 Downtown TIF 1,448,929 1,237,549 Downtown TIF II 47,869 73,799 4/30/2021 Recommendation We recommended the City investigate the causes of the various deicits and adopt appropriate future funding measures. Status This comment has not been implemented and will be repeated in the future. Management Response Management is aware of the negative equity position of the Countryside TIF, Downtown and Downtown II TIF Funds, and believes that over time the development within the TIF districts will yield sufficient property tax increment to meet debt service requirements and eliminate the fund’s negative equity. The deficit in the Sunflower Special Service Area Fund is due to one-time expenditures relating to the naturalization of three detention basins within the SSA. This project will be paid back with SSA property tax proceeds over the next four years. United City of Yorkville Audit Overview –Fiscal Year 2021 City Council October 26, 2021 Another award 10th time Certificate of Achievement for Excellence in Financial Reporting Award by the Government Finance Officers Association of the US and Canada in FY 20 General Fund Fund Balance History -2 0 2 4 6 8 10 Millions% Fund Balance 41% 28% 37% 42% 43% 43% 47% 51%% Fund Balance -Adjusted 36% 24% 32% 38% 40% 34% 32% 36% General Fund Budget Surplus(Deficit) ($3) ($2) ($1) $0 $1 $2 $3 $4 MillionsFund Close Out Transfers Revenue Line-Item Budgeted Amount Actual Amount Property Tax $3,337,703 $3,327,913 Sales Tax (local)$3,284,400 $3,617,361 Sales Tax (non-home rule)$2,493,900 $2,724,628 Utility Tax $988,340 $1,010,210 Income Tax $1,897,310 $2,470,986 Use Tax $675,281 $855,744 Hotel Tax $80,000 $66,751 Video Gaming Tax $140,000 $125,583 Excise (i.e.,Telecom)Tax $246,075 $227,090 Cable TV Franchise Tax $300,000 $290,272 Revenue performance Page 102 of paper copy (page 117 of pdf copy) Department Budgeted Expenses Actual Expenses Administration $992,350 $966,619 Finance $562,508 $513,066 Police $6,108,720 $5,686,416 Community Development $942,154 $828,098 PW -Streets & Sanitation $2,512,538 $2,871,863 Admin Services $4,342,275 $3,740,445 Library Operations $911,090 $799,301 Parks $1,349,685 $1,396,038 Recreation $1,267,762 $846,949 Sewer Operations $706,268 $681,810 Water Operations $2,188,954 $1,999,627 Controlling costs Pages 104 of paper copy (page 119 of pdf copy) -General Fund Page 112 (127 pdf) -Library / Pages 115-116 (130-131 pdf) -Parks & Rec Page 135 (155 pdf) for Sewer / Page 136 (156 pdf) for Water General Fund Performance Budgeted Actual Variance Revenues 17,301,736 19,560,740 2,259,004 Expenditures (15,460,545)(14,606,507)(854,038) Net Transfers (2,156,837)(3,293,939)1,137,102 Surplus(Deficit)(315,646)1,660,294 1,975,940 Items of Note Fund balance categories and amounts Paper pages 70-71 (pdf pages 82-83) Restricted amount of $204k due to IMRF levy, will be zeroed out in ~1 year Pensions and OPEB(notes & add’l info) Paper page 75-98 (pdf pages 87-111) Illinois Municipal Retirement Fund (IMRF) –pages 91/93-94 (pdf 104/106-107) Total Pension Liability Increased by $0.6M From $15.3M to $15.9M Net Position Increased by $2.0M From $14.2M to $16.2M Percent Funded Dec 2017: 99.46% Dec 2018: 84.59% Dec 2019: 92.82% Dec 2020: 101.96% Fiscal Year Actuarial Determined Contribution Actual Contribution Excess (Deficit)Covered Payroll Contribution as % of Covered Payroll 2016 $311,346 $311,346 -$2,853,781 10.91% 2017 308,134 308,134 -2,898,722 10.63% 2018 344,487 344,487 -3,217,682 10.71% 2019 350,666 350,666 -3,506,685 10.00% 2020 365,540 365,540 -3,665,848 9.97% 2021 440,315 440,315 -4,060,573 10.84% Police Pension Fund pages 92/95-96 (pdf 105/108-109) Total Pension Liability Increased by $1.5M From $23.5M to $25.0M Net Position Increased by $3.7M From $10.9M to $14.6M Percent Funded Apr 2018: 45.55% Apr 2019: 47.07% Apr 2020: 46.17% Apr 2021: 58.24% Fiscal Year Actuarial Determined Contribution Actual Contribution Excess (Deficit)Covered Payroll Contribution as % of Covered Payroll 2015 $571,437 $624,168 $52,731 $2,220,146 28.11% 2016 722,940 722,940 -2,294,948 31.50% 2017 825,413 825,413 -2,320,642 35.57% 2018 966,211 966,211 -2,543,266 37.99% 2019 963,361 963,361 -2,449,210 39.33% 2020 1,111,484 1,111,484 -2,631,165 42.24% 2021 1,216,371 1,230,604 4,233 2,744,017 44.85% Items of note Long term debt summary on paper pages 61-68 (pdf pages 73-80) Debt service schedules on paper pages 138-150 (pdf pages 159-171) Developer commitment narratives start on paper page 72 (pdf page 84) Other items of note Statistical Section Pages 151 -184 (pdf pages 173-206) Historical Trends covering: City financial trends Revenue & debt capacity Demographic & economic information Operating information Other items of note Statistical Section Paper pages 178-179 (pdf pages 200-201) employee counts 82 full-time employees in 2021 96 full-time employees in 2008 73 full-time employees in 2005 Paper pages 180-184 (pdf pages 202-206) miscellaneous service data Traffic violations Permits issued Streets resurfaced, in miles Street inventory New housing starts per year Management Letter Prior year -Recommendation #1 Funds with deficit equity Countryside & Downtown TIF’s Over time development in the TIF Districts should yield sufficient surpluses to eliminate negative equity position. Sunflower Special Service Areas Due to one-time expenditures and will be paid back with SSA property tax proceeds. Upcoming 2021 Tax Levy discussion Tax levy estimate approval September 15th Administration Committee October 12th City Council meeting Public Hearing November 9th City Council meeting Discussion and potential vote November 23rd or December 14th Upcoming FY 23 Budget rollout Nov 21-Jan 22 staff planning discussions Feb 22 budget finalized Feb 22 City Council presentation March 22 public hearing Discussion and potential vote March 22, 2022 City Council or April 12, 2022 City Council or April 26, 2022 City Council 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 – September 28, 2021 City Council – October 26, 2021 Majority Approval Approval of Minutes Jori Behland 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, SEPTEMBER 28, 2021 Mayor Purcell called the meeting to order at 7:00 p.m. and led the Council in the Pledge of Allegiance. Mayor Purcell stated that he has determined that under the Governor’s orders the meeting can be held with electronic attendance for the safety of the council members and the public and to help prevent the spread of the coronavirus. ROLL CALL City Clerk Behland called the roll. Ward I Koch Present Transier Present Ward II Milschewski Present Plocher Present Ward III Funkhouser Present Marek Present Ward IV Tarulis Present Peterson Present Staff in attendance at city hall: City Administrator Olson, Assistant City Administrator Willrett, Chief of Police Jensen, Finance Director Fredrickson, Public Works Director Dhuse, Facilities Manager Raasch, EEI Engineer Sanderson, and Attorney Orr. Staff in attendance electronically: City Clerk Behland, Community Development Director Barksdale- Noble, and Purchasing Manager Gayle. 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/83789870972?pwd=QzBqWXlpU1o5WE43am1taS9KcjhYUT09. The Zoom meeting ID was 837 8987 0972. QUORUM A quorum was established. AMENDMENTS TO THE AGENDA None. PRESENTATIONS Proclamation for Ward II Alderwoman Jackie Milschewski Mayor Purcell read a proclamation recognizing Jackie Milschewski for her years of service with the City from 2001 – 2011. Mayor Purcell thanked Jackie for her many years of loyal and dedicated service by bestowing a bench in her honor at the Riverfront Park (see attached). PUBLIC HEARINGS None. CITIZEN COMMENTS ON AGENDA ITEMS None. CONSENT AGENDA 1. Minutes of the Regular City Council – August 24, 2021 2. Minutes of the Regular City Council – September 14, 2021 The Minutes of the Regular Meeting of the City Council – September 28, 2021 – Page 2 of 4 3. Bill Payments for Approval $ 733,443.53 (vendors) $ 337,928.73 (payroll period ending 9/17/21) $ 1,071,372.26 (total) Mayor Purcell entertained a motion to approve the consent agenda. So moved by Alderman Milschewski; seconded by Alderman Tarulis. Motion approved by a roll call vote. Ayes-8 Nays-0 Koch-aye, Milschewski-aye, Funkhouser-aye, Tarulis-aye, Transier-aye, Plocher-aye, Marek-aye, Peterson-aye REPORTS MAYOR’S REPORT UDO Steering Committee Review (CC 2021-49) Mayor Purcell entertained a motion to reduce the Unified Development Ordinance Advisory Committee’s appointed committee members from elven (11) to five (5) and reappoint the following five (5) people to the Unified Development Ordinance Advisory Committee: Chris Funkhouser (chairperson), Daniel Transier, Debra Horaz, Jeff Olson, David Schultz. So moved by Alderman Funkhouser; seconded by Alderman Transier. Motion approved by a roll call vote. Ayes-8 Nays-0 Milschewski-aye, Funkhouser-aye, Tarulis-aye, Transier-aye, Plocher-aye, Marek-aye, Peterson-aye, Koch-aye Bond Counsel Engagement Letter (CC 2021-50) Mayor Purcell entertained a motion to approve the engagement letter with Saul Ewing Arnstein and Lehr as bond counsel for the upcoming sewer bond refinancing for a fee of $25,000 (private) or $28,000 (open sale). So moved by Alderman Funkhouser; seconded by Alderman Peterson. Motion approved by a roll call vote. Ayes-8 Nays-0 Funkhouser-aye, Tarulis-aye, Transier-aye, Plocher-aye, Marek-aye, Peterson-aye, Koch-aye, Milschewski-aye PUBLIC WORKS COMMITTEE REPORT Solid Waste RFP (PW 2021-53) Alderman Marek made a motion to authorize staff to issue a request for proposals for Solid Waste Collection Services; seconded by Alderman Milschewski. Motion approved by a roll call vote. Ayes-8 Nays-0 Tarulis-aye, Transier-aye, Plocher-aye, Marek-aye, Peterson-aye, Koch-aye, Milschewski-aye, Funkhouser-aye Pavement Management Plan Update (PW 2021-54) Alderman Marek made a motion to approve the proposed 2022 Road to Better Roads Program and to approve the proposed 4-year Road to Better Roads Program; seconded by Alderman Koch. Motion approved by a roll call vote. Ayes-8 Nays-0 Transier-aye, Plocher-aye, Marek-aye, Peterson-aye, Koch-aye, Milschewski-aye, Funkhouser-aye Tarulis-aye Ordinance 2021-18 Amending the Yorkville City Code Water Use and Service Regarding Water Conservation Practices (PW 2021-55) Alderman Marek made a motion to approve an Ordinance Amending the Yorkville City Code Water Use and Service Regarding Water Conservation Practices and authorize the Mayor and City Clerk to execute; seconded by Alderman Peterson. The Minutes of the Regular Meeting of the City Council – September 28, 2021 – Page 3 of 4 Motion approved by a roll call vote. Ayes-8 Nays-0 Plocher-aye, Marek-aye, Peterson-aye, Koch-aye, Milschewski-aye, Funkhouser-aye, Tarulis-aye, Transier-aye ECONOMIC DEVELOPMENT COMMITTEE REPORT No report. PUBLIC SAFETY COMMITTEE REPORT No report. ADMINISTRATION COMMITTEE REPORT Treasurer’s Report for June – August 2021 (ADM 2021-33) Alderman Milschewski made a motion to approve the Treasurer’s Report for June – August 2021; seconded by Alderman Marek. Motion approved by a roll call vote. Ayes-8 Nays-0 Marek-aye, Peterson-aye, Koch-aye, Milschewski-aye, Funkhouser-aye, Tarulis-aye, Transier-aye, Plocher-aye Tax Levy Estimate (ADM 2021-37) Mayor Purcell reported that the Tax Levy Estimate is tabled until October, 12, 2021, as we are still waiting on the Police Pension Fund numbers. PARK BOARD Yorktober Fest Mayor Purcell reminded everyone that the Yorktober Fest is on Saturday, October 2nd, from 11:30 a.m. to 9:30 p.m. at the Riverfront Park. The day will be filled with music, craft beer, and live music. Scarecrow Walk Mayor Purcell reported that the Scarecrow Walk starts on October 2nd and runs through October 31st at the Riverfront Park. Yorkville Public Library Community Fest Mayor Purcell reminded everyone that the Yorkville Public Library Community Fest is coming up on Saturday, October 9th from 11:00 a.m. to 3:00 p.m. There will be touch-a-truck, food trucks, and activities throughout the day. PLANNING AND ZONING COMMISSION No report. CITY COUNCIL REPORT No report. CITY CLERK’S REPORT No report. COMMUNITY & LIAISON REPORT Yorkville Education Foundation Alderman Marek reported on the Yorkville Education Foundation. Grant applications open on September 24th and close on October 29th. There are classroom grants for $1,000, schoolwide grants for $2,500, and districtwide grants for $5,000. STAFF REPORT No report. MAYOR’S REPORT (cont’d) City Buildings Updates Prairie Pointe Design Approval - Vote (CC 2021-04) Mayor Purcell entertained a motion to proceed with the design development plans for 651 Prairie Pointe and approve the detailed estimated budget as provided by Cordogan Clark & Associates including the architect’s fee. So moved by Alderman Plocher; seconded by Alderman Tarulis. Administrator Olson explained that staff is looking for a vote tonight from the Council. The current recommendation for the base cost estimate is $7,312,209. Administrator Olson did mention that this number can change as the project moves forward. There is still discussion if the high-density storage fees The Minutes of the Regular Meeting of the City Council – September 28, 2021 – Page 4 of 4 will be included in the architect's fees in full, part, or possibly not at all. Administrator Olson did mention the full security system will be included in the architect's fees as they will oversee the installation. Alderman Funkhouser asked about the generator and if it was in the base cost, which Administrator Olson confirmed it is in the base cost. 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, Marek-aye Water Study Update Water Source Comparison – EEI Presentation (CC 2021-38) Jeffrey Freeman, from Engineering Enterprises, Inc., gave a presentation on the Alternative Water Source Study (AWSS) Summary (see attached). He started the presentation by going over the City’s existing waterworks system of five elevated water storage tanks. There have been questions on how long the City’s existing facilities can handle the demands of population growth and water demand increases. How long they will last depends on how the City’s water use continues over the next few years. The different costs being talked about tonight are the supply and treatment costs. Please note that the price for storage, distribution, and control costs will still need to be factored into the supply and treatment costs. If the City went with the Fox River option alone, it would cost around $97,240,000 and could take approximately five to six years to complete. If the City went with the Water Link Sub-Regional System with Oswego and Montgomery, it would cost roughly $98,520,000 and take nine to eleven years to complete. There are no storage improvements required for either option for the Fox River. If the City decides to go with Lake Michigan's options, you must factor in the non-revenue water reduction plan (NWR) cost. The max NWR (water loss) required for Lake Michigan supplied systems if 10%, and the City is currently at 12.4%. The total NRW reduction plan cost estimate is $4,050,000. There is also storage required for Lake Michigan supplies which is two times the average daily demand. There will be additional costs and more extensive storage needed for that water. Alderman Milschewski asked if we could use our current existing water towers for the extra storage. Jeffrey did say the existing water towers are already factored into the projects. The price for the Lake Michigan supply option is $111,010,000. The price for the DuPage Water Commission is $98,230,000. The Illinois Lake Water Company/Plainfield has not released its figures at this time. Each proposal for the Lake Michigan water has the NWR factored in for ten years. Mayor Purcell ended the conversation by reminding everyone the City is holding a New Water Source Open House on Tuesday, October 19th at City Hall from 5:00 p.m. to 6:00 p.m. Mayor Purcell said we would keep this item on the agenda until a decision was made. ADDITIONAL BUSINESS None. CITIZEN COMMENTS None. EXECUTIVE SESSION 1. Mayor Purcell entertained a motion to go into executive session for litigation, when an action against, affecting, or on behalf of the particular 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 Milschewski; seconded by Alderman Funkhouser. Motion approved by a roll call vote. Ayes-8 Nays-0 Koch-aye, Milschewski-aye, Funkhouser-aye, Tarulis-aye, Transier-aye, Plocher-aye, Marek-aye, Peterson-aye The City Council entered executive session at 9:39 p.m. The City Council returned to regular session at 10:09 p.m. ADJOURNMENT Mayor Purcell entertained a motion to adjourn the City Council meeting. So moved by Alderman Plocher; seconded by Alderman Milschewski. Motion unanimously approved by a viva voce vote. Meeting adjourned at 10:10 p.m. Minutes submitted by: Jori Behland, 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 – October 26, 2021 Majority Approval Amy Simmons Finance Name Department 01-110 ADMINISTRATION 01-120 FINANCE 01-210 POLICE 01-220 COMMUNITY DEVELOPMENT 01-410 STREETS OPERATION 01-640 ADMINISTRATIVE SERVICES 01-111 FOX HILL SSA 01-112 SUNFLOWER ESTATES 15-155 MOTOR FUEL TAX 23-216 MUNICIPAL BUILDING 23-230 CITY-WIDE CAPITAL 24-216 BUILDING & GROUNDS 25-205 POLICE CAPITAL 25-215 PUBLIC WORKS CAPITAL 25-225 PARK & REC CAPITAL 42-420 DEBT SERVICE 51-510 WATER OPERATIONS 52-520 SEWER OPERATIONS 72-720 LAND CASH 79-790 PARKS DEPARTMENT 79-795 RECREATION DEPARTMENT 82-820 LIBRARY OPERATIONS 84-840 LIBRARAY CAPITAL 87-870 COUNTRYSIDE TIF 88-880 DOWNTOWN TIF 89-890 DOWNTOWN TIF II 90-XXX DEVELOPER ESCROW 950-XXX ESCROW DEPOSIT DATE: 10/12/21 UNITED CITY OF YORKVILLE TIME: 11:46:34 CHECK REGISTERPRG ID: AP215000.WOWCHECK DATE: 10/13/21CHECK # VENDOR # INVOICE INVOICE ITEMNUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535540 BEHRD DAVID BEHRENS2021 INS REFND-2 09/16/21 01 RETIREE HEALTH INS 01-640-52-00-5240 338.7202 OVERAYEMENT REFUND FOR MAY ** COMMENT **03 2021-AUG 2021 ** COMMENT **04 RETIREE DENTAL INS 01-640-52-00-5241 -9.8405 OVERAYEMENT REFUND FOR MAY ** COMMENT **06 2021-AUG 2021 ** COMMENT **INVOICE TOTAL: 328.88 *CHECK TOTAL: 328.88535541 DELL DELL MARKETING L.P.10508774308 08/04/21 01 TECH SUPPORT AND ASSISTANCE 25-212-56-00-5635 3,971.80INVOICE TOTAL: 3,971.80 *10517033996 09/08/21 01 7 DELL LATITUDE BASES 25-212-56-00-5635 11,830.78INVOICE TOTAL: 11,830.78 *CHECK TOTAL: 15,802.58TOTAL AMOUNT PAID: 16,131.46Page 1 of 30 01-110 ADMINISTRATION 01-120 FINANCE 01-210 POLICE 01-220 COMMUNITY DEVELOPMENT 01-410 STREETS OPERATION 01-640 ADMINISTRATIVE SERVICES 01-111 FOX HILL SSA 01-112 SUNFLOWER ESTATES 15-155 MOTOR FUEL TAX 23-216 MUNICIPAL BUILDING 23-230 CITY-WIDE CAPITAL 24-216 BUILDING & GROUNDS 25-205 POLICE CAPITAL 25-215 PUBLIC WORKS CAPITAL 25-225 PARK & REC CAPITAL 42-420 DEBT SERVICE 51-510 WATER OPERATIONS 52-520 SEWER OPERATIONS 72-720 LAND CASH 79-790 PARKS DEPARTMENT 79-795 RECREATION DEPARTMENT 82-820 LIBRARY OPERATIONS 84-840 LIBRARAY CAPITAL 87-870 COUNTRYSIDE TIF 88-880 DOWNTOWN TIF 89-890 DOWNTOWN TIF II 90-XXX DEVELOPER ESCROW 950-XXX ESCROW DEPOSIT DATE: 10/13/21 UNITED CITY OF YORKVILLE TIME: 09:28:11 CHECK REGISTERPRG ID: AP215000.WOWCHECK DATE: 10/14/21CHECK # VENDOR # INVOICE INVOICE ITEMNUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535542 RIVRFRNT RIVER FRONT CDJR2XTRCK 10/12/21 01 PURCHASE OF 2 NEW RAM 1500 25-212-60-00-6070 74,959.2002 CLASSIC TRADESMAN CREW CAB 4X4 ** COMMENT **03 TRUCKS APPROVED AT 10/12/21 ** COMMENT **04 CITY COUNCIL ** COMMENT **INVOICE TOTAL: 74,959.20 *CHECK TOTAL: 74,959.20TOTAL AMOUNT PAID: 74,959.20Page 2 of 30 01-110 ADMINISTRATION 01-120 FINANCE 01-210 POLICE 01-220 COMMUNITY DEVELOPMENT 01-410 STREETS OPERATION 01-640 ADMINISTRATIVE SERVICES 01-111 FOX HILL SSA 01-112 SUNFLOWER ESTATES 15-155 MOTOR FUEL TAX 23-216 MUNICIPAL BUILDING 23-230 CITY-WIDE CAPITAL 24-216 BUILDING & GROUNDS 25-205 POLICE CAPITAL 25-215 PUBLIC WORKS CAPITAL 25-225 PARK & REC CAPITAL 42-420 DEBT SERVICE 51-510 WATER OPERATIONS 52-520 SEWER OPERATIONS 72-720 LAND CASH 79-790 PARKS DEPARTMENT 79-795 RECREATION DEPARTMENT 82-820 LIBRARY OPERATIONS 84-840 LIBRARAY CAPITAL 87-870 COUNTRYSIDE TIF 88-880 DOWNTOWN TIF 89-890 DOWNTOWN TIF II 90-XXX DEVELOPER ESCROW 950-XXX ESCROW DEPOSIT DATE: 10/15/21 UNITED CITY OF YORKVILLE TIME: 07:49:41 CHECK REGISTERPRG ID: AP215000.WOWCHECK DATE: 10/15/21CHECK # VENDOR # INVOICE INVOICE ITEMNUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535543 R0000474 NEIL BORNEMAN101521 10/15/21 01 REFUND OF LIBRARY AND CITY 01-640-54-00-5491 1,327.7502 PORTION OF TAXES PER ORDINANCE ** COMMENT **03 2006-105 ** COMMENT **INVOICE TOTAL: 1,327.75 *CHECK TOTAL: 1,327.75TOTAL AMOUNT PAID: 1,327.75Page 3 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535544 AACVB AURORA AREA CONVENTION06/21-HOLIDAY 10/11/21 01 JUN 2021 HOLIDAY INN HOTEL TAX 01-640-54-00-5481 5,659.42INVOICE TOTAL: 5,659.42 *07/21-HOLIDAY 10/11/21 01 JUL 2021 HOLIDAY INN HOTEL TAX 01-640-54-00-5481 6,902.17INVOICE TOTAL: 6,902.17 *08/21-HOLIDAY 10/11/21 01 AUG 2021 HOLIDAY INN HOTEL TAX 01-640-54-00-5481 6,462.79INVOICE TOTAL: 6,462.79 *09/21-ALL 10/08/21 01 SEPT 2021 ALL SEASON HOTEL TAX 01-640-54-00-5481 42.09INVOICE TOTAL: 42.09 *CHECK TOTAL: 19,066.47535545 ADAMSE ERIC ADAMSSEPT 30-OCT 1210/13/21 01 UMPIRE79-795-54-00-546255.00INVOICE TOTAL:55.00 *CHECK TOTAL:55.00535546 AHWARENDS HOGAN WALKER LLC1050248209/28/21 01 PLUG79-790-56-00-56408.91INVOICE TOTAL:8.91 *CHECK TOTAL:8.91535547 ALLENB BENNETT ALLENSEPT 30-OCT 1210/13/21 01 UMPIRE79-795-54-00-546240.00INVOICE TOTAL:40.00 *CHECK TOTAL:40.00Page 4 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535548 ALLSTAR ALL STAR SPORTS INSTRUCTION216022 09/29/21 01 FALL I SESSION INSTRUCTION 79-795-54-00-5462 812.00INVOICE TOTAL: 812.00 *CHECK TOTAL: 812.00535549 AMALGAMA AMALGAMATED BANK OF CHICAGO1856149006-100121 10/01/21 01 REFUNDING BOND SERIES 2016 51-510-54-00-5498 475.0002 ADMIN FEE ** COMMENT **INVOICE TOTAL:475.00 *CHECK TOTAL:475.00D002247 ANTPLACE ANTHONY PLACE YORKVILLE LPNOV 2021 10/13/21 01 CITY OF YORKVILLE HOUSING 01-640-54-00-5427 829.0002 ASSISTANCE PROGRAM RENT ** COMMENT **03 REIMBURSEMENT FOR THE MONTH OF ** COMMENT **04 NOV 2021 ** COMMENT **INVOICE TOTAL: 829.00 *DIRECT DEPOSIT TOTAL: 829.00535550 ATLAS ATLAS BOBCATBW331909/18/21 01 GASKET COVER01-410-56-00-562816.76INVOICE TOTAL:16.76 *CHECK TOTAL:16.76535551 ATTAT&T6305536805-092109/25/21 01 09/25-10/24 RIVERFRONT79-795-54-00-5440106.53INVOICE TOTAL:106.53 *CHECK TOTAL:106.53Page 5 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535552 AUTOSP AUTOMOTIVE SPECIALTIES, INC.24866 09/17/21 01 POWER STEERING REPAIR 79-795-54-00-5495 332.88INVOICE TOTAL: 332.88 *CHECK TOTAL: 332.88535553 BAKERW WAYNE BAKERSEPT 30-OCT 12 10/13/21 01 UMPIRE 79-795-54-00-5462 110.00INVOICE TOTAL: 110.00 *CHECK TOTAL: 110.00535554 BLAKEW WILLIAM BLAKESEPT 30-OCT 12 10/13/21 01 UMPIRE 79-795-54-00-5462 220.00INVOICE TOTAL: 220.00 *CHECK TOTAL: 220.00535555 BULLINJA JACKSON BULLINGTONSEPT 30-OCT 12 10/13/21 01 UMPIRE 79-795-54-00-5462 345.00INVOICE TOTAL: 345.00 *CHECK TOTAL: 345.00535556 CALLONE UNITED COMMUNICATION SYSTEMS457103 10/15/21 01 10/15-11/14 ADMIN LINES 01-110-54-00-5440 1,685.3502 10/15-11/14 CITY HALL NORTEL 01-110-54-00-5440 156.8403 10/15-11/14 CITY HALL NORTEL 01-120-54-00-5440 156.8404 10/15-11/14 CITY HALL NORTEL 51-510-54-00-5440 156.8405 10/15-11/14 POLICE LINES 01-210-54-00-5440 458.6206 10/15-11/14 CITY HALL FIRE 01-210-54-00-5440 904.06Page 6 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535556 CALLONE UNITED COMMUNICATION SYSTEMS457103 10/15/21 07 10/15-11/14 CITY HALL FIRE 01-110-54-00-5440 904.0608 10/15-11/14 PW LINES 51-510-54-00-5440 2,876.7509 10/15-11/14 SEWER DEPT LINES 52-520-54-00-5440 434.5410 10/15-11/14 RECREATION LINES 79-795-54-00-5440 427.6811 10/15-11/14 TRAFFIC SIGNAL 01-410-54-00-5435 65.4312 MAINTENANCE** COMMENT **INVOICE TOTAL:8,227.01 *CHECK TOTAL:8,227.01535557 CAMBRIA CAMBRIA SALES COMPANY INC.4266509/27/21 01 PAPER TOWEL52-520-56-00-562072.00INVOICE TOTAL:72.00 *CHECK TOTAL:72.00535558 CARBAJAV VICTOR CARBAJAL10022110/02/21 01 UMPIRE79-795-54-00-5462105.00INVOICE TOTAL:105.00 *CHECK TOTAL:105.00535559 CIVICPLS CIVIC PLUS21733910/14/21 01 WEBSITE ANNUAL FEES01-640-54-00-54508,534.28INVOICE TOTAL:8,534.28 *CHECK TOTAL:8,534.28535560 COMED COMMONWEALTH EDISON0091033126-052109/29/21 01 05/04-06/03 RT34 & AUTUMN CRK 23-230-54-00-5482132.01INVOICE TOTAL:132.01 *Page 7 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535560 COMED COMMONWEALTH EDISON0091033126-0621 09/30/21 01 06/03-07/02 RT34 & AUTUMN CRK 23-230-54-00-5482 135.94INVOICE TOTAL: 135.94 *0091033126-0721 10/01/21 01 07/02-08/03 RT34 & AUTUMN CRK 23-230-54-00-5482 152.40INVOICE TOTAL: 152.40 *0091033126-0821 10/04/21 01 08/03-09/01 RT34 & AUTUMN CRK 23-230-54-00-5482 133.18INVOICE TOTAL: 133.18 *0091033126-0921 10/05/21 01 09/01-10/01 RT34 & AUTUMN CRK 23-230-54-00-5482 141.45INVOICE TOTAL: 141.45 *1647065335-0921 09/29/21 01 08/27-09/28 SARAVANOS PUMP 52-520-54-00-5480 53.12INVOICE TOTAL: 53.12 *1651011130-0921 09/28/21 01 08/26-09/27 651 PRAIRIE POINTE 01-110-54-00-5480 6,211.85INVOICE TOTAL: 6,211.85 *2947052031-0921 09/27/21 01 08/26-09/27 RT47 & RVER 23-230-54-00-5482 291.50INVOICE TOTAL: 291.50 *6819027011-0921 10/01/21 01 08/26-09/27 PR BUILDINGS 79-795-54-00-5480 253.40INVOICE TOTAL: 253.40 *7110074020-0921 09/24/21 01 08/25-09/24 104 E VAN EMMON 01-110-54-00-5480 335.70INVOICE TOTAL: 335.70 *7982120022-0921 09/29/21 01 08/26-09/27 609 N BRIDGE 01-110-54-00-5480 15.48INVOICE TOTAL: 15.48 *CHECK TOTAL: 7,856.03535561 COREMAIN CORE & MAIN LPP619699 09/20/21 01 2 METERS 51-510-56-00-5664 186.24INVOICE TOTAL: 186.24 *Page 8 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535561 COREMAIN CORE & MAIN LPP619779 09/16/21 01 WOODFORD S3 5'BURY YARD HYD 79-790-56-00-5640 1,037.5002 WITH 1" INLET ** COMMENT **INVOICE TOTAL: 1,037.50 *CHECK TOTAL: 1,223.74535562 COXLAND COX LANDSCAPING LLC191450 10/01/21 01 SEPT 2021 MOWING 11-111-54-00-5495 365.01INVOICE TOTAL:365.01 *19145110/01/21 01 SEPT 2021 MOWING12-112-54-00-5495345.00INVOICE TOTAL:345.00 *CHECK TOTAL:710.01535563 DEKANE DEKANE EQUIPMENT CORP.IA8026009/28/21 01 BEARING01-410-56-00-562875.50INVOICE TOTAL:75.50 *IA8027109/29/21 01 HOLDER79-790-56-00-5640130.41INVOICE TOTAL:130.41 *CHECK TOTAL:205.91535564 DIRENRGY DIRECT ENERGY BUSINESS1704705-212710046927 09/28/21 01 08/25-09/23 KENNEDY & MCHUGH 23-230-54-00-548255.42INVOICE TOTAL:55.42 *1704706-212770046980 10/04/21 01 08/30-09/28 RT34 & BEECHER 23-230-54-00-548264.41INVOICE TOTAL:64.41 *1704708-212730046949 09/30/21 01 08/26-09/26 1850 MARKETVIEW 23-230-54-00-548264.14INVOICE TOTAL:64.14 *Page 9 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535564 DIRENRGY DIRECT ENERGY BUSINESS1704709-212730046949 09/30/21 01 08/26-09/26 7 COUNTRYSIDE PKWY 23-230-54-00-5482 105.86INVOICE TOTAL: 105.86 *1704710-212710046927 09/28/21 01 08/25-09/23 VAN EMMON LOT 23-230-54-00-5482 15.69INVOICE TOTAL: 15.69 *1704711-212600046831 09/17/21 01 08/06-09/07 KENNEDY & MILLS 23-230-54-00-5482 167.54INVOICE TOTAL: 167.54 *1704712-212660046883 09/23/21 01 08/19-09/20 421 POPLAR 23-230-54-00-5482 4,100.25INVOICE TOTAL: 4,100.25 *1704714-212720046937 09/29/21 01 08/26-09/26 MCHUGH RD 23-230-54-00-5482 72.10INVOICE TOTAL: 72.10 *1704715-212660046883 09/23/21 01 08/19-09/20 998 WHITE PLAINS 23-230-54-00-5482 7.97INVOICE TOTAL: 7.97 *1704716-212720046937 09/29/21 01 08/26-09/27 1 COUNTRYSIDE PKWY 23-230-54-00-5482 112.66INVOICE TOTAL: 112.66 *1704717-212600046831 09/17/21 01 08/11-09/09 RT47 & ROSENWINKLE 23-230-54-00-5482 27.83INVOICE TOTAL: 27.83 *1704718-212800047014 10/07/21 01 09/02-10/04 CANNONBALL & RT34 23-230-54-00-5482 16.97INVOICE TOTAL: 16.97 *1704719-212700046917 09/27/21 01 08/23-09/22 LAESURE & SUNSET 23-230-54-00-5482 2,431.64INVOICE TOTAL: 2,431.64 *1704721-212720046937 09/29/21 01 08/26-09/26 610 TOWER WELLS 51-510-54-00-5480 8,161.95INVOICE TOTAL: 8,161.95 *1704722-212770046980 10/04/21 01 08/25-09/28 2921 BRISTOL RIDGE 51-510-54-00-5480 6,648.14INVOICE TOTAL: 6,648.14 *Page 10 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535564 DIRENRGY DIRECT ENERGY BUSINESS1704723-212710046927 09/28/21 01 08/30-09/23 2224 TREMONT 51-510-54-00-5480 6,179.82INVOICE TOTAL: 6,179.82 *1704724-212660046883 09/23/21 01 08/16-09/19 3299 LEHMAN CR 51-510-54-00-5480 6,783.09INVOICE TOTAL: 6,783.09 *CHECK TOTAL: 35,015.48535565 DYNEGY DYNEGY ENERGY SERVICES386643521091 09/27/21 01 07/28-08/25 420 FAIRHAVEN 52-520-54-00-5480 88.0302 07/29-08/26 6780 RT47 51-510-54-00-5480 30.4503 08/25-09/23 456 KENNEDY RD 51-510-54-00-5480 45.5804 08/11-09/09 4600 N BRIDGE 51-510-54-00-5480 30.3305 08/24-09/22 1106 PRAIRIE CR 52-520-54-00-5480 82.0906 08/25-09/23 301 E HYDRAULIC 79-795-54-00-5480 34.0107 07/30-08/29 FOXHILL 7 LIFT 52-520-54-00-5480 57.0608 08/24-09/22 872 PRAIRIE CR 79-795-54-00-5480 49.4809 08/11-09/09 9257 GALENA PARK 79-795-54-00-5480 43.0410 07/28-08/25 101 BRUELL 52-520-54-00-5480 230.1711 08/24-09/22 1908 RAINTREE 51-510-54-00-5480 200.5512 08/25-09/23 PRESTWICK LIFT 52-520-54-00-5480 161.0213 08/25-09/23 1991 CANNONBALL 51-510-54-00-5480 160.5914 07/28-08/25 610 TOWER 51-510-54-00-5480 125.8815 08/25-09/23 276 WINDHAM LIFT 52-520-54-00-5480 137.8116 08/25-09/23 133 E HYDRAULIC 79-795-54-00-5480 49.5217 07/28-08/25 1975 N BRIDGE LIFT 52-520-54-00-5480 174.43INVOICE TOTAL: 1,700.04 *CHECK TOTAL: 1,700.04D002248 EVANST TIM EVANS100121 10/01/21 01 SEPT 2021 MOBILE EMAIL 79-790-54-00-5440 22.50Page 11 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------D002248 EVANST TIM EVANS100121 10/01/21 02 REIMBURSEMENT ** COMMENT **03 SEPT 2021 MOBILE EMAIL 79-795-54-00-5440 22.5004 REIMBURSEMENT ** COMMENT **INVOICE TOTAL: 45.00 *DIRECT DEPOSIT TOTAL: 45.00535566 FONSECAR RAIUMUNDO FONSECASEPT 30-OCT 1210/13/21 01 UMPIRE79-795-54-00-546255.00INVOICE TOTAL:55.00 *CHECK TOTAL:55.00535567 FOXVALLE FOX VALLEY TROPHY & AWARDS3687109/25/21 01 2021 FALL SOCCER MEDALS79-795-56-00-56061,087.50INVOICE TOTAL:1,087.50 *3687209/28/21 01 2021 MENS SOFTBALL TROPHIES 79-795-56-00-5606179.25INVOICE TOTAL:179.25 *CHECK TOTAL:1,266.75535568 FOXVALSA FOX VALLEY SANDBLASTING4770509/13/21 01 SANDBLAST & RECOAT RAILS79-790-54-00-54951,248.00INVOICE TOTAL:1,248.00 *CHECK TOTAL:1,248.00535569 FRECOSYS FOX RIVER ECOSYSTEM21-22 DUES10/14/21 01 2021-22 DUE RENEWAL01-110-54-00-5460100.00INVOICE TOTAL:100.00 *CHECK TOTAL:100.00Page 12 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535570 HAWKINSJ JACKSON HAWKINSONSEPT 30-OCT 12 10/13/21 01 UMPIRE 79-795-54-00-5462 105.00INVOICE TOTAL: 105.00 *CHECK TOTAL: 105.00535571 HENNESSY HENNESSY FORD32272 10/07/21 01 FUEL CAP 79-790-56-00-5640 16.87INVOICE TOTAL: 16.87 *CHECK TOTAL: 16.87535572 HUITROND DIEGO HUITRAN100221 10/02/21 01 UMPIRE 79-795-54-00-5462 70.00INVOICE TOTAL: 70.00 *100921 10/09/21 01 UMPIRE 79-795-54-00-5462 70.00INVOICE TOTAL: 70.00 *101221 10/12/21 01 UMPIRE 79-795-54-00-5462 35.00INVOICE TOTAL: 35.00 *CHECK TOTAL: 175.00535573 ILTREASU STATE OF ILLINOIS TREASURER109 10/01/21 01 RT47 EXPANSION PYMT #109 15-155-60-00-6079 6,148.8902 RT47 EXPANSION PYMT #109 51-510-60-00-6079 3,780.9803 RT47 EXPANSION PYMT #109 52-520-60-00-6079 1,873.4804 RT47 EXPANSION PYMT #109 88-880-60-00-6079 624.01INVOICE TOTAL: 12,427.36 *CHECK TOTAL: 12,427.36Page 13 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535574 IMPACT IMPACT NETWORKING, LLC2276498 09/27/21 01 08/29-09/28 COPY CHARGES 01-110-54-00-5430 77.9702 08/29-09/28 COPY CHARGES 01-120-54-00-5430 25.9903 08/29-09/28 COPY CHARGES 01-220-54-00-5430 48.4204 08/29-09/28 COPY CHARGES 01-210-54-00-5430 54.1205 08/29-09/28 COPY CHARGES 01-410-54-00-5462 3.1706 08/29-09/28 COPY CHARGES51-510-54-00-54303.1807 08/29-09/28 COPY CHARGES79-795-54-00-546267.7708 08/29-09/28 COPY CHARGES79-790-54-00-546267.7709 08/29-09/28 COPY CHARGES52-520-54-00-54303.18INVOICE TOTAL:351.57 *CHECK TOTAL:351.57535575 IMPERINV IMPERIAL INVESTMENTS2020 LEVY REIMB09/30/21 01 INCREMENTAL PROPERTY TAX88-880-54-00-542536,561.7202 REIMBURSEMENT FY22 FOR 2020 ** COMMENT **03 LEVY YEAR** COMMENT **INVOICE TOTAL:36,561.72 *CHECK TOTAL:36,561.72535576 IMPERINV IMPERIAL INVESTMENTSAUG 2021-REBATE10/11/21 01 AUG 2021 BUSINESS DIST REBATE 01-000-24-00-24884,019.28INVOICE TOTAL:4,019.28 *CHECK TOTAL:4,019.28535577 INLAND INLAND CONTINENTAL PROPERTY101321-RFND10/13/21 01 REFUND OVERPAYMENT ON FINAL 01-000-13-00-1371163.2702 BILL FOR ACCT#0106021000-07 ** COMMENT **INVOICE TOTAL:163.27 *CHECK TOTAL:163.27Page 14 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535578 IRVINGS STEPHEN IRVING093021 09/30/21 01 UMPIRE 79-795-54-00-5462 160.00INVOICE TOTAL: 160.00 *CHECK TOTAL: 160.00D002249 JACKSONJ JAMIE JACKSON100121 10/01/21 01 SEPT 2021 MOBILE EMAIL 52-520-54-00-5440 45.0002 REIMBURSEMENT ** COMMENT **INVOICE TOTAL: 45.00 *DIRECT DEPOSIT TOTAL: 45.00535579 JDEERE JOHN DEERE FINANCIAL10478898 08/31/21 01 ROTARY SWI 01-410-56-00-5628 54.83INVOICE TOTAL:54.83 *CHECK TOTAL:54.83535580 JOHNSONG GREGORY JOHNSONSEPT 30-OCT 1210/13/21 01 UMPIRE79-795-54-00-546255.00INVOICE TOTAL:55.00 *CHECK TOTAL:55.00535581 JULIE JULIE, INC.2021-1930-093021 09/30/21 01 BALANCE OF 2021 ANNUAL01-410-54-00-54831,645.0002 ASSESSMENT FEES** COMMENT **03 BALANCE OF 2021 ANNUAL51-510-54-00-54831,645.0004 ASSESSMENT FEES** COMMENT **05 BALANCE OF 2021 ANNUAL52-520-54-00-54831,645.00Page 15 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535581 JULIE JULIE, INC.2021-1930-093021 09/30/21 06 ASSESSMENT FEES ** COMMENT **INVOICE TOTAL: 4,935.00 *CHECK TOTAL: 4,935.00535582 JUSTSAFE JUST SAFETY, LTD36548 09/23/21 01 FIRST AID SUPPLIES 52-520-56-00-5620 66.80INVOICE TOTAL: 66.80 *CHECK TOTAL: 66.80535583 KENDCROS KENDALL CROSSING, LLCBD REBATE 08/2110/11/21 01 AUG 2021 BUSINESS DIST REBATE 01-000-24-00-24875,951.81INVOICE TOTAL:5,951.81 *CHECK TOTAL:5,951.81535584 KONEINC KONE INC.96202656910/01/21 01 OCT 2021 ELEVATOR MAINTENANCE 24-216-54-00-5446165.76INVOICE TOTAL:165.76 *CHECK TOTAL:165.76535585 LAUTAMEN LAUTERBACH & AMEN, LLP5806308/16/21 01 YEAR ENDING APRIL 30, 2021 01-120-54-00-541415,200.0002 PROGRESS BILLING** COMMENT **INVOICE TOTAL:15,200.00 *CHECK TOTAL:15,200.00535586 MCCURDYK KYLE DEAN MCCURDYPage 16 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535586 MCCURDYK KYLE DEAN MCCURDYSEPT 30-OCT 12 10/13/21 01 UMPIRE 79-795-54-00-5462 80.00INVOICE TOTAL: 80.00 *CHECK TOTAL: 80.00535587 MEHOCHKR RYAN MEHOCHKOSEPT 30-OCT 1210/13/21 01 UMPIRE79-795-54-00-546240.00INVOICE TOTAL:40.00 *CHECK TOTAL:40.00535588 MENLAND MENARDS - YORKVILLE2420609/08/21 01 BATTERY & DEPOSIT79-790-56-00-564044.99INVOICE TOTAL:44.99 *24207-2109/08/21 01 BATTERY RECYCLING DEPOSIT 79-790-56-00-5640-10.00INVOICE TOTAL:-10.00 *2503309/20/21 01 CONCRETE MIX51-510-60-00-602520.97INVOICE TOTAL:20.97 *25045-2109/20/21 01 FURNANCE FILTERS79-795-56-00-564036.38INVOICE TOTAL:36.38 *25076-2110/13/21 01 OUTLET BOX79-790-56-00-564010.09INVOICE TOTAL:10.09 *25078-2109/21/21 01 ANTIFREEZE52-520-56-00-56208.07INVOICE TOTAL:8.07 *2509509/21/21 01 BUNGEE SET79-790-56-00-56209.98INVOICE TOTAL:9.98 *Page 17 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535588 MENLAND MENARDS - YORKVILLE25103 09/21/21 01 MASKS, TSP LIQUID, SCREWS 79-790-56-00-5640 51.92INVOICE TOTAL: 51.92 *25138 09/22/21 01 CONDUIT, BOARDS, PAINT, BRUSH 79-790-56-00-5640 433.36INVOICE TOTAL: 433.36 *25209-21 09/23/21 01 ROUTERBIT 79-790-56-00-5630 36.97INVOICE TOTAL: 36.97 *25210 09/23/21 01 MARKING PAINT 79-790-56-00-5640 353.71INVOICE TOTAL: 353.71 *25221 09/23/21 01 RETURNED PAINT CREDIT 79-790-56-00-5640 -353.71INVOICE TOTAL: -353.71 *25242 09/23/21 01 BOARDS, SCREWS 79-795-56-00-5606 65.96INVOICE TOTAL: 65.96 *25252 09/23/21 01 CREDIT FOR RETURNED ITEMS 79-795-56-00-5606 -2.49INVOICE TOTAL: -2.49 *25274 09/24/21 01 DUCT SEALING COMPUND, CABLE 51-510-56-00-5620 40.3602 TIES, SCREWS ** COMMENT **INVOICE TOTAL: 40.36 *25276 09/24/21 01 RETURNED ROUTERBIT CREDIT 79-790-56-00-5630 -36.97INVOICE TOTAL: -36.97 *CHECK TOTAL: 709.59535589 MIDWSALT MIDWEST SALTP459242 09/24/21 01 BULK ROCK SALT 51-510-56-00-5638 2,645.37INVOICE TOTAL: 2,645.37 *Page 18 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535589 MIDWSALT MIDWEST SALTP459244 09/27/21 01 BULK ROCK SALT 51-510-56-00-5638 2,785.79INVOICE TOTAL: 2,785.79 *P459396 10/07/21 01 BULK ROCK SALT 51-510-56-00-5638 1,481.55INVOICE TOTAL: 1,481.55 *CHECK TOTAL: 6,912.71535590 MUNICODE MUNICODE00360650 06/30/21 01 5 COPIES OF SUPPLEMENT 1 TO 01-110-54-00-5451 50.0602 THE CODE OF ORDINANCES ** COMMENT **INVOICE TOTAL: 50.06 *CHECK TOTAL: 50.06535591 MWMCG MWM CONSULTING GROUP, INC29092010/08/21 01 PREPARATION OF ACUARIAL01-120-54-00-54626,400.0002 VALUATION FOR PD PENSION FUND ** COMMENT **INVOICE TOTAL:6,400.00 *CHECK TOTAL:6,400.00535592 MWMCG MWM CONSULTING GROUP, INC29092110/08/21 01 PREPARATION OF GASB#7501-120-54-00-54624,000.0002 ACTUARIAL REPORT** COMMENT **INVOICE TOTAL:4,000.00 *CHECK TOTAL:4,000.00535593 NEOPOST QUADIENT FINANCE USA, INC101421-CITY10/14/21 01 POSTAGE MACHINE REFILL01-000-14-00-1410400.00INVOICE TOTAL:400.00 *CHECK TOTAL:400.00Page 19 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535594 NICOR NICOR GAS00-41-22-8748 4-0921 09/30/21 01 08/31-09/30 1107 PRAIRIE LN 01-110-54-00-5480 43.21INVOICE TOTAL: 43.21 *12-43-53-5625 3-0921 10/01/21 01 09/01-10/01 609 N BRIDGE 01-110-54-00-5480 27.52INVOICE TOTAL: 27.52 *15-41-50-1000 6-0921 10/01/21 01 08/31-09/30 804 GAME FARM RD 01-110-54-00-5480 157.30INVOICE TOTAL: 157.30 *15-64-61-3532 5-0921 09/30/21 01 08/31-09/30 1991 CANNONBALL TR 01-110-54-00-5480 46.02INVOICE TOTAL: 46.02 *20-52-56-2042 1-0921 09/28/21 01 08/27-09/28 420 FAIRHAVEN 01-110-54-00-5480 132.26INVOICE TOTAL: 132.26 *23-45-91-4862 5-0921 10/01/21 01 09/01-10/01 101 BRUELL ST 01-110-54-00-5480 137.10INVOICE TOTAL: 137.10 *31-61-67-2493 1-0921 10/08/21 01 09/09-10/08 276 WINDHAM 01-110-54-00-5480 43.26INVOICE TOTAL: 43.26 *37-35-53-1941 1-0921 10/06/21 01 09/07-10/06 185 WOLF ST 01-110-54-00-5480 41.76INVOICE TOTAL: 41.76 *40-52-64-8356 1-0921 10/05/21 01 09/02-10/05 102 E VAN EMMON 01-110-54-00-5480 130.15INVOICE TOTAL: 130.15 *46-69-47-6727 1-0921 10/06/21 01 09/07-10/06 1975 N BRIDGE 01-110-54-00-5480 130.91INVOICE TOTAL: 130.91 *61-60-41-1000 9-0921 10/04/21 01 09/01-10/01 610 TOWER 01-110-54-00-5480 65.45INVOICE TOTAL: 65.45 *66-70-44-6942 9-0921 10/06/21 01 09/07-10/06 1908 RAINTREE 01-110-54-00-5480 144.49INVOICE TOTAL: 144.49 *Page 20 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535594 NICOR NICOR GAS80-56-05-1157 0-0921 10/06/21 01 09/07-10/06 2512 ROSEMONT DR 01-110-54-00-5480 47.46INVOICE TOTAL: 47.46 *83-80-00-1000 7-0921 10/04/21 01 09/01-10/01 610 UNIT B 01-110-54-00-5480 50.91INVOICE TOTAL: 50.91 *91-85-68-1012 8-0921 10/01/21 01 08/31-09/30 902 GAME FARM RD 82-820-54-00-5480 1,600.49INVOICE TOTAL: 1,600.49 *95-16-10-1000 4-0921 10/04/21 01 09/01-10/01 1 RT47 01-110-54-00-5480 41.56INVOICE TOTAL: 41.56 *CHECK TOTAL: 2,839.85535595 NWECHEFC CLIFFORD NWECHEFOM100921 10/09/21 01 UMPIRE 79-795-54-00-5462 70.00INVOICE TOTAL: 70.00 *CHECK TOTAL: 70.00535596 PARADISE PARADISE CAR WASH224355 09/07/21 01 AUG 2021 CAR WASHES 79-790-54-00-5495 6.00INVOICE TOTAL: 6.00 *CHECK TOTAL: 6.00535597 PEPSI PEPSI-COLA GENERAL BOTTLE4795990608/30/21 01 HTD DRINKS79-795-56-00-5602286.80INVOICE TOTAL:286.80 *5020810908/23/21 01 BEECHER CONCESSION DRINKS 79-795-56-00-5607263.19INVOICE TOTAL:263.19 *CHECK TOTAL:549.99Page 21 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535598 PHENEYL LIAM PHENEYSEPT 30-OCT 12 10/13/21 01 UMPIRE 79-795-54-00-5462 95.00INVOICE TOTAL: 95.00 *CHECK TOTAL: 95.00D002250 PIAZZA AMY SIMMONS100121 10/01/21 01 SEPT 2021 MOBILE EMAIL 01-120-54-00-5440 45.0002 REIMBURSEMENT** COMMENT **INVOICE TOTAL:45.00 *DIRECT DEPOSIT TOTAL:45.00535599 PLANFILL PLANO CLEAN FILL82809/21/21 01 AUG & SEPT 2021 DUMPING51-510-54-00-5462100.00INVOICE TOTAL:100.00 *CHECK TOTAL:100.00535600 PRINTSRC LAMBERT PRINT SOURCE, LLC241009/17/21 01 SCARECROW WALK BANNER & SIGNS 79-795-56-00-5606225.00INVOICE TOTAL:225.00 *CHECK TOTAL:225.00535601 R0001665 MICHELLE BUCK10102110/12/21 01 BEECHER DEPOSIT REFUND01-000-24-00-2410400.00INVOICE TOTAL:400.00 *CHECK TOTAL:400.00535602 R0001975 RYAN HOMESPage 22 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535602 R0001975 RYAN HOMES2839 KETCHUM 09/30/21 01 SECURITY GUARANTEE REFUND 01-000-24-00-2415 5,000.00INVOICE TOTAL: 5,000.00 *CHECK TOTAL: 5,000.00535603 R0002080 BROOKE D. GEARHART101221-RFND 10/12/21 01 REFUND OVERPAYMENT ON FINAL 01-000-13-00-1371 183.9802 BILL FOR ACCT#0208011820-01 ** COMMENT **INVOICE TOTAL:183.98 *CHECK TOTAL:183.98535604 R0002288 LENNAR1251 HAWK HOLLOW 09/30/21 01 SECURITY GUARANTEE REFUND 01-000-24-00-24151,875.00INVOICE TOTAL:1,875.00 *1253 HAWK HOLLOW 09/30/21 01 SECURITY GUARANTEE REFUND 01-000-24-00-2415975.00INVOICE TOTAL:975.00 *1255 HAWK HOLLOW 09/30/21 01 SECURITY GUARANTEE REFUND 01-000-24-00-24151,875.00INVOICE TOTAL:1,875.00 *1257 HAWK HOLLOW 09/30/21 01 SECURITY GUARANTEE REFUND 01-000-24-00-24151,875.00INVOICE TOTAL:1,875.00 *CHECK TOTAL:6,600.00535605 R0002380 K HOVNANIAN HOMES1610 SHETLAND10/08/21 01 SECURITY GUARANTEE REFUND 01-000-24-00-24155,000.00INVOICE TOTAL:5,000.00 *1634 SHETLAND10/08/21 01 SECURITY GUARANTEE REFUND 01-000-24-00-24155,000.00INVOICE TOTAL:5,000.00 *Page 23 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535605 R0002380 K HOVNANIAN HOMES1702 CALLANDER 10/08/21 01 SECURITY GUARANTEE REFUND 01-000-24-00-2415 7,500.00INVOICE TOTAL: 7,500.00 *1712 CALLANDER 10/08/21 01 SECURITY GUARANTEE REFUND 01-000-24-00-2415 5,000.00INVOICE TOTAL: 5,000.00 *2010 WHITEKIRK 10/13/21 01 SECURITY GUARANTEE REFUND 01-000-24-00-2415 5,000.00INVOICE TOTAL: 5,000.00 *2024 WHITEKIRK 10/08/21 01 SECURITY GUARANTEE REFUND 01-000-24-00-2415 5,000.00INVOICE TOTAL: 5,000.00 *2028 WHITEKIRK 10/08/21 01 SECURITY GUARANTEE REFUND 01-000-24-00-2415 5,000.00INVOICE TOTAL: 5,000.00 *CHECK TOTAL: 37,500.00535606 R0002475 MONICA HENN082821 09/07/21 01 BEECHER DEPOSIT REFUND 01-000-24-00-2410 450.00INVOICE TOTAL: 450.00 *CHECK TOTAL: 450.00535607 R0002476 WEI KAI LIN/CHAO LO100621-RFND 10/06/21 01 REFUND OVERPAYMENT ON UTILITY 01-000-13-00-1371 1,830.6602 ACCT #104423070-02 ** COMMENT **INVOICE TOTAL: 1,830.66 *CHECK TOTAL: 1,830.66535608 R0002477 MARK PRENT092421-PTP RFND 09/24/21 01 PARKWAY TREE PROGRAM REFUND 01-000-24-00-2426 275.00INVOICE TOTAL: 275.00 *CHECK TOTAL: 275.00Page 24 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535609 R0002478 SUSAN FRAHM093021-RFND 09/30/21 01 REFUND OVERPAYMENT ON FINAL 01-000-13-00-1371 214.1602 BILL FOR ACCT#0105052300-00 ** COMMENT **INVOICE TOTAL: 214.16 *CHECK TOTAL: 214.16535610 R0002479 DANIEL PARPART101321-RFND 10/13/21 01 REFUND POVERPAYMENT ON FINAL 01-000-13-00-1371 8.6602 BILL FOR ACCT#0103631400-00 ** COMMENT **INVOICE TOTAL:8.66 *CHECK TOTAL:8.66D002251 RATOSP PETE RATOS100121 10/01/21 01 SEPT 2021 MOBILE EMAIL 01-220-54-00-5440 45.0002 REIMBURSEMENT ** COMMENT **INVOICE TOTAL: 45.00 *DIRECT DEPOSIT TOTAL: 45.00535611 RIETZR ROBERT L. RIETZ JR.093021 09/30/21 01 UMPIRE 79-795-54-00-5462 160.00INVOICE TOTAL: 160.00 *CHECK TOTAL: 160.00535612 SIPEST TIM SIPESSEPT 30-OCT 12 10/13/21 01 UMPIRE 79-795-54-00-5462 55.00INVOICE TOTAL: 55.00 *CHECK TOTAL: 55.00Page 25 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535613 SUBURLAB SUBURBAN LABORATORIES INC.194762 09/30/21 01 WATER SAMPLE TESTING 51-510-54-00-5429 594.00INVOICE TOTAL: 594.00 *CHECK TOTAL: 594.00535614 TAPCO TAPCOI706008 08/27/21 01 SIGN POSTS 23-230-56-00-5619 2,998.50INVOICE TOTAL: 2,998.50 *CHECK TOTAL: 2,998.50535615 TRINITYC UNITED METHODIST MEN85 09/25/21 01 HTD STAFF MEAL REIMBURSEMENT 79-795-56-00-5602 105.00INVOICE TOTAL: 105.00 *CHECK TOTAL: 105.00535616 TURFTEAM THE TURF TEAM, INC.178898 09/14/21 01 CHOKE KNOB 01-410-56-00-5628 10.41INVOICE TOTAL: 10.41 *179602 09/30/21 01 TWEEL TURF 01-410-56-00-5628 1,498.00INVOICE TOTAL: 1,498.00 *179603 09/30/21 01 REPLACED GEAR BOX 01-410-56-00-5628 295.10INVOICE TOTAL: 295.10 *179604 09/30/21 01 HAND HELD TUNE UP 01-410-56-00-5628 40.23INVOICE TOTAL: 40.23 *CHECK TOTAL: 1,843.74Page 26 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------535617 VANHOORP PETER J. VAN HOOREWEGHOSEPT 30-OCT 12 10/13/21 01 UMPIRE 79-795-54-00-5462 110.00INVOICE TOTAL: 110.00 *CHECK TOTAL: 110.00535618 VOITIKM MICHAEL VOITIK093021 09/30/21 01 UMPIRE 79-795-54-00-5462 160.00INVOICE TOTAL: 160.00 *CHECK TOTAL: 160.00535619 WALDEB BRYAN WALDE101221 10/12/21 01 UMPIRE 79-795-54-00-5462 35.00INVOICE TOTAL: 35.00 *CHECK TOTAL: 35.00535620 WATERSYS WATER SOLUTIONS UNLIMITED, INC45784 09/24/21 01 CHLORINE 51-510-56-00-5638 264.00INVOICE TOTAL: 264.00 *45967 09/30/21 01 CHLORINE 51-510-56-00-5638 2,786.83INVOICE TOTAL: 2,786.83 *CHECK TOTAL: 3,050.83535621 WEX WEX BANK74745837 09/30/21 01 SEPT 2021 GASOLINE 01-210-56-00-5695 5,617.6602 SEPT 2021 GASOLINE 01-220-56-00-5695 322.83INVOICE TOTAL: 5,940.49 *CHECK TOTAL: 5,940.49Page 27 of 30 01-110ADMINISTRATION01-120FINANCE01-210POLICE01-220COMMUNITYDEVELOPMENT01-410STREETSOPERATION01-640ADMINISTRATIVESERVICES01-111FOXHILLSSA01-112SUNFLOWERESTATES15-155MOTORFUELTAX23-216MUNICIPALBUILDING23-230CITY-WIDECAPITAL24-216BUILDING&GROUNDS25-205POLICECAPITAL25-215PUBLICWORKSCAPITAL25-225PARK&RECCAPITAL42-420DEBTSERVICE51-510WATEROPERATIONS52-520SEWEROPERATIONS72-720LANDCASH79-790PARKSDEPARTMENT79-795RECREATIONDEPARTMENT82-820LIBRARYOPERATIONS84-840LIBRARAYCAPITAL87-870COUNTRYSIDETIF88-880DOWNTOWNTIF89-890DOWNTOWNTIFII90-XXXDEVELOPERESCROW950-XXXESCROWDEPOSITDATE: 10/19/21TIME: 09:01:41UNITED CITY OF YORKVILLE CHECK REGISTERID: AP211001.W0WINVOICES DUE ON/BEFORE 10/26/2021CHECK # VENDOR #INVOICE ITEMINVOICE #DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------D002252 YBSDYORKVILLE BRISTOL2021.00910/15/21 01 OCT 2021 LANDFILL EXPENSE 51-510-54-00-544518,841.18INVOICE TOTAL:18,841.18 *21-SEPT10/11/21 01 SEPT 2021 SANITARY FEES95-000-24-00-2450282,442.35INVOICE TOTAL:282,442.35 *DIRECT DEPOSIT TOTAL:301,283.53535622 YNBOLD SECOND BANK - YORKVILLE2049-09212109/21/21 01 SAFE DEPOSIT BOX RENT RENEWAL 01-110-54-00-548582.50INVOICE TOTAL:82.50 *CHECK TOTAL:82.50535623 YORKACE YORKVILLE ACE & RADIO SHACK17426610/07/21 01 BATTERIES79-790-56-00-56206.69INVOICE TOTAL:6.69 *CHECK TOTAL:6.69535624 YOUNGM MARLYS J. YOUNG09212110/02/21 01 09/21/21 PW MEETING MINUTES 01-110-54-00-546253.75INVOICE TOTAL:53.75 *53.75258,453.23302,292.53CHECK TOTAL:TOTAL CHECKS PAID:TOTAL DIRECT DEPOSITS PAID: TOTAL AMOUNT PAID:560,745.76Page 28 of 30 REGULAR OVERTIME TOTAL IMRFFICATOTALSMAYOR & LIQ. COM.908.34$ -$908.34$ -$69.49$ 977.83$ ALDERMAN3,900.00 -3,900.00-298.35 4,198.35 ADMINISTRATION15,771.93 -15,771.93 1,691.60 766.86 18,230.39 FINANCE12,519.60 -12,519.60 1,390.93 936.75 14,847.28 POLICE118,045.34 1,119.04 119,164.38 663.53 8,840.50 128,668.41 COMMUNITY DEV.20,937.44 -20,937.44 2,326.16 1,542.01 24,805.61 STREETS17,473.95 239.89 17,713.84 1,968.00 1,298.84 20,980.68 BUILDING & GROUNDS1,047.60 -1,047.60 116.39 80.14 1,244.13 WATER17,493.50 681.76 18,175.26 2,052.61 1,347.31 21,575.18 SEWER11,517.91 96.74 11,614.65 1,290.39 852.53 13,757.57 PARKS25,437.06 171.91 25,608.97 2,604.73 1,896.40 30,110.10 RECREATION18,001.17 -18,001.17 1,671.67 1,345.94 21,018.78 LIBRARY18,078.22 -18,078.22 1,191.68 1,345.06 20,614.96 TOTALS281,132.06$ 2,309.34$ 283,441.40$ 16,967.69$ 20,620.18$ 321,029.27$ TOTAL PAYROLL321,029.27$ UNITED CITY OF YORKVILLEPAYROLL SUMMARYOctober 15, 2021Page 29 of 30 ACCOUNTS PAYABLE DATE Manual City Check Register (Page 1)10/13/2021 16,131.46$ Manual City Check Register (Page 2)10/14/2021 74,959.20 Manual City Check Register (Page 3)10/15/2021 1,327.75 City Check Register (Pages 4 - 28)10/26/2021 560,745.76 SUB-TOTAL:$653,164.17 Bi - Weekly (Page 29)10/15/2021 321,029.27$ SUB-TOTAL:321,029.27$ TOTAL DISBURSEMENTS:974,193.44$ UNITED CITY OF YORKVILLE BILL LIST SUMMARY Tuesday, October 26, 2021 PAYROLL Page 30 of 30 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 #3 Tracking Number PW 2021-57 Water Department Reports for February – September 2021 City Council – October 26, 2021 PW – 10/19/21 Moved forward to CC consent agenda. PW 2021-57 Majority Approval Monthly water reports as required by IEPA Eric Dhuse Public Works 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: Action Taken: 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 #4 Tracking Number PW 2021-63 Gas N Wash Yorkville - Security Release City Council – October 26, 2021 Moved forward to CC consent agenda. Council Action Previously Taken: Date of Action: PW – 10/19/21 Item Number: PW 2021-63 Type of Vote Required: Majority Council Action Requested: Consideration of Approval Recommendation to release remaining performance security Brad Sanderson Engineering Name Department The developer has completed the remaining punchlist items from the one-year warranty period and we are now recommending a full release of their remaining performance security. The value of the remaining security is $4,728.00 (CNB Bank & Trust, N.A. Letter of Credit #21901824). The public improvements were accepted on October 27, 2020. Please let us know if you have any questions. Memorandum To: Bart Olson, City Administrator From: Brad Sanderson, EEI CC: Eric Dhuse, Director of Public Works Krysti Barksdale-Noble, Community Dev. Dir. Jori Behland, City Clerk Date: October 11, 2021 Subject: Gas N Wash Yorkville - Acceptance IL R O U T E 4 7W A T E R P A R K W A Y /27 STORM WATER DETENTION AREA 445' C-C SPACING12'x75' LOADING ZONEREFUSESHED55.0' 5' TOP OF BANK= 650.0 648 646 648 650 650 648 HWL=649.0 ~2.0 Ac-Ft CAR WASH 4,574 S.F.32.7'140.0' MENU BOARD & SPEAKER 101 L.F. OF 6" PVC SDR 26 SANITARY SERV. @ 1.38 PR GREASE TRAP (SEE YBSD DETAIL STD-011) RIM=652.20 w/EJIW 1050 F&L SEE SAN MH DETAIL 6" INV E=646.06 6" INV W=646.30 PR SAN INSPECTION M.H. RIM = 651.60 6" INV W=645.77 6" INV NW=645.77 6" INV N= 645.75 245 L.F. OF 6" PVC SDR 26 SANITARY SERV. @ 1.34% PR SAN M.H. RIM = 647.55 10" INV NE=634.04 10" INV S=634.02 FF=652.20 Dry Bay=651.87 Wash Bay=651.70 38 L.F. OF 10" PVC SDR 26 SANITARY SEWER @ 0.48% 230 L.F. OF 10" PVC SDR 26 SANITARY SEWER @ 0.35% PR SAN M.H. RIM = 648.00 10" INV N=636.06 (STUB) 10" INV S=635.92 PR SAN DROP M.H. RIM = 650.00 10" INV N=635.07 10" INV S=635.05 6" INV E=635.24 6" INV E=641.06 244 L.F. OF 10" PVC SDR 26 SANITARY SEWER @ 0.35% PR SAN M.H. RIM = 650.40 6" INV N=644.36 6" INV S=644.36 6" INV W=644.34 138 L.F. OF 6" PVC SDR 26 SANITARY SERV. @ 1.30% (SEE CROSSING STD-009) C-STORE 7,000 S.F. 87.5'80.0'FF=652.70 PROPANE PAD ±20'x20' PROP. 5' CONC. SIDEWALK DETE C T A B L E WAR NI N G ( T Y P.) OIL/WATER SEPARATOR FUEL CANOPY FUEL CANOPY 24.0'64.0' 32.0'161.0'PROP. 20' WIDE EMERGENCY OVERFLOW SPILLWAY WIER ELEV.=649.00 @1.9%PR. 2'x20' MONUMENT SIGN UNDERGROUND FUEL TANKS UNDERGROUND FUEL TANKS VACUUM CANOPY PAY STATION CANOPY PR. 6" PVC @ BLDG. INV=646.16 PR SAN M.H. RIM = 649.50 10" INV N=634.24 10" INV SW=634.22 62 L.F. OF 6" PVC SDR 26 SAN SERV @ 2.15% 28 L.F. OF 6" PVC SDR 26 SANITARY SERV. @ 1.50% PR. 6" PVC @ BLDG. INV=646.19 PR. 6" PVC WYE INV=642.72 RISER INV=644.42 PR. 6" PVC @ BLDG. INV=646.67 24 L.F. OF 6" PVC SDR 26 SANITARY SERV @ 1.20% 90 L.F. OF 6" PVC SDR 26 SANITARY SERV @ 1.00% 8" PVC @ 1% 8" PVC @ 1% PROP. DEPRESS CURB SPECIAL (TYP) 3" DRAIN @ 1% (TYP) 3" PVC - 15' @ 1% (TYP) FIELD VERIFY SANITARY SEWER STUB LOCATION & ELEVATION IF STUB DOES NOT CROSS THE ROAD TRENCHLESS CROSSING WILL BE REQUIRED. (OPEN CUTTING WILL NOT BE ALLOWED) PR 2" WATER SERVICE, COPPER TY. K - 260 L.F. (TO BE CONFIRMED w/ ANY FIRE PROTECTION REQUIREMENTS) PR 6" D.I. WATER SERVICE - 95 L.F. (PER FIRE PROTECTION REQUIREMENTS) SPLIT DOMESTIC WATER SERVICE IN BUILDING PR FIRE HYDRANT & 6" VALVE & BOX FG-650.50 PR 90° BEND PR 8"x6" TAPPING SLEEVE W/ 6" VALVE IN VAULT RIM-648.50 PR 22 1/2° BEND EX FIRE HYDRANT RELOCATED 5 L.F. OF 10" PVC SDR 26 SANITARY SEWER @ 0.40%30'30' AVG. OF HWL TO BOTTOM OF POND = 647.25 IL R O U T E 4 7W A T E R P A R K W A Y /27 55.0' 15' P.U. & D.E. 1 0 ' P .U . & D .E .CENTERLINE OFRESTRICTEDRIGHT-IN / RIGHT-OUTACCESS108'PR CORE & BOOT CONNECTION 12" INV N.=644.53 PR 12" PVC C900 CASING PIPE 24 ln.ft. MIN. 10' EACH SIDE STM XING PR 4" PVC C900 CASING PIPE 24 ln.ft. MIN. 10' EACH SIDE STM XING PROP.RIP-RAP APRON W/ FABRIC, RR-3, 12" THICK, (TYP) 645.5 645.5PR 6" DI WATER MAIN TO FH - 170 L.F. PR 3/4" WATER SERVICE COPPER TY. K - 122 L.F. PR TRIPLE SEPARATOR TANKS FOR CAR WASH RIM = 650.30 6" W INV= 645.75 6" N INV= 645.77 PR. FUTURE EDGE OF PAVEMENT @1.2% @1.7% @1.7%@4.2%@4.2% @ 3. 6 %@1.6%PR 45° BEND PR 6 x 6 TEE 6" PVC SDR26 - 66' @ 1% 6" DS INV=647.9 (TYP) 8" PVC SDR26 - 65' @ 1% X X X X X X X X X X X X X X X X X X X X X X X UNDERGROUNGFUEL TANKPR TRENCH DRAIN (SEE DETAIL) 6" PVC DS @ 1% (TYP) 8" PVC @ 1%IL R O U T E 4 7W A T E R P A R K W A Y /27IL R O U T E 4 7IL R O U T E 4 7W A T E R P A R K W A Y /27FOLLOW IDOT POLICY BSE 4-15REGARDING DROP OFF NEAR THEEDGE OF IL RTE 47 DURING PAVEMENTEXCAVATION AND CONSTRUCTIONSITE UTILITY PLANGAS N WASHUNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOISSITE IMPROVEMENT PLANS08/14/19JWPSUBMIT FOR REVIEW09/23/2019BPHPER CITY REVIEW10/9/2019BPHPER CITY, YBSD, IDOT REVIEW10/17/2019RARPER IDOT REVIEW10/25/2019RARPER Y.B.S.D. REVIEW10/28/2019BPHSTORM SEWER REVISIONS10/31/2019BPHPER Y.B.S.D. REVIEW11/12/2019BPHPER CITY REVIEW12/3/2019BPHIDOT REVIEW12/5/2019BPHGENERAL REVISIONS1/27/2020BPHADDED CARWASH ROOF DRAINS2/18/2020BPHREV. UST's LOCATION© 2018 M.GINGERICH, GEREAUX & ASSOCIATES SHEET NO. OFDESIGN:DRAWING:CHECKED:APPROVED:PLAN EDITION MILESTONESDATEBYDESCRIPTIONCIVIL ENGINEERINGSURVEYINGM GINGERICH GEREAUX & ASSOCIATES2MGAProfessional Design Firm License # 184.005003www.mg2a.com 25620 S. GOUGAR RD. | MANHATTAN, IL. 60442P. 815-478-9680 F. 815-478-9685C5 C14 NICOR GAS SERVICE (BY NICOR) UNDERGROUND 2" HDPE GAS LINE & 2-3" PVC COMMUNICATION LINES (BY UNDERGROUND CONTRACTOR) UNDERGROUND 1/2" PVC AIR LINE (BY UNDERGROUND CONTRACTOR) NOTE: UNDERGROUND CONTRACTOR SHALL BE RESPONSIBLE FOR SOME UNDERGROUND SITE GAS, COMMUNICATION AND AIR LINES AS SHOWN: 3/4" COPPER WATER LINE SIZE TO BE VERIFIED PRIOR TO CONSTRUCTION (BY UNDERGROUND CONTRACTOR), TO BE SPLIT INSIDE THE BLDG, AFTER THE DOMESTIC METER 1.00 Manhole Type A, 4' Dia w/ EJIW 1050 Fr & M1 Gr Rim-648.50 12" INV S = 644.62 12" INV NE = 644.64 1.10 Manhole Type A, 4' Dia w/ EJIW 1050 Fr & M1 Gr Rim-650.00 12" INV SW =645.23 12" INV NE =645.25 1.20 Catch Basin Type A, 6' Dia w/ EJIW 120 Fr & M1 Gr Outlet Control Structure (see detail) Rim-651.00 12" INV SW =645.88 12" INV NW =645.90 1.30 PRC Flared End Section 12" INV SE = 646.00 2.00 PRC Flared End Section 18" INV SW = 646.00 2.10 Manhole Type A, 4' Dia w/ EJIW 1050 Fr & M1 Gr Rim-649.20 18" INV E =646.09 12" INV W =646.11 18" INV S = 646.11 2.12 Inlet Type B w/EJIW 1050 Fr & M1 Gr Rim-650.20 12" INV NE =646.27 8" INV W = 646.50 2.20 Manhole Type A, 4' Dia w/ EJIW 1050 Fr & M1 Gr Rim-649.30 18" INV N =646.34 18" INV W =646.36 2.30 Manhole Type A, 4' Dia w/ EJIW 1050 Fr & M1 Gr Rim-649.35 18" INV E =646.53 12" INV NW =646.55 12 " INV W =646.55 2.32 Manhole Type A, 4' Dia w/ EJIW 1050 Fr & M1 Gr Rim-650.80 12" INV SE =646.65 8" INV W =647.15 8" INV NW =647.15 2.34 Clean-Out FG-652.50 8" INV E =647.40 2.36 Clean-Out FG-652.50 8" INV SE =647.58 2.40 Inlet Type B w/ EJIW 1050 Fr & M1 Gr Rim-649.50 12" INV E =646.89 12" INV SW S =646.91 2.41 Inlet Type B w/ EJIW 1050 Fr & M1 Gr Rim-650.00 12" INV W =647.33 12" INV NE =647.31 2.50 Inlet Type A w/ EJIW 1050 Fr & M1 Gr Rim-649.70 12" INV NE E =647.47 3.00 PRC Flared End Section 18" INV NW = 646.00 3.10 Inlet Type B w/ EJIW 1050 Fr & M1 Gr Rim-649.20 18" INV E =646.09 18" INV SW =646.11 12" INV SW = 646.19 3.20 Manhole Type A, 4' Dia w/ EJIW 1050 Fr & M1 Gr Rim-649.50 18" INV NE =646.44 12" INV SW=646.64 12" INV NW =646.79 3.22 Inlet Type A w/ EJIW 1050 Fr & M1 Gr Rim-649.70 12" INV NE =646.79 3.30 Manhole Type A, 4' Dia w/ EJIW 1050 Fr & M1 Gr Rim-649.70 12" INV SE=647.01 12" INV W =647.03 12" INV N =647.03 3.40 Inlet Type A w/ EJIW 1050 Fr & M1 Gr Rim-649.30 12" INV E =647.37 3.32 Inlet Type B w/ EJIW 1050 Fr & M1 Gr Rim-652.20 12" INV S =647.21 8" INV W =647.68 8" INV N =648.40 3.34 DS Connect FG-652.20 8" INV E =648.00 3.36 Trench Drain Rim-652.20 8" INV S =648.70 4.00 PRC Flared End Section 12" INV S = 646.00 4.10 Inlet Type A w/ EJIW 1050 Fr & M1 Gr Rim-649.20 12" INV N =646.11 8" INV SW = 646.60 5.0 PRC Flared End Section 18" INV S = 646.00 5.02 OIL/WATER Separator ADS 36" x 20' RIM=649.70 10" INV W = 646.05 10" INV E = 646.05 5.10 Manhole Type A, 5' Dia w/ EJIW 1050 Fr & M1 Gr Rim-649.20 18" INV N =646.44 10" INV NE=646.07 .12" INV S =646.09 12" INV SE =646.09 5.30 Inlet Type B w/ EJIW 1050 Fr & M1 Gr Rim-649.30 12" INV N =646.46 12" INV S =646.48 5.40 Inlet Type A w/ EJIW 1050 Fr & M1 Gr Rim-649.50 12" INV N =647.10 5.20 Inlet Type B w/ EJIW 1050 Fr & M1 Gr Rim-650.40 12" INV NW =646.95 8" INV W =646.97 8" INV SW =646.97 5.26 Clean-Out FG-650.70 8" INV E =647.53 8" INV S =647.55 5.22 Clean-Out FG-651.20 8" INV NE =647.37 8" INV S =647.39 5.28 Clean-Out FG-650.90 8" INV N =648.65 5.24 Clean-Out FG-650.90 8" INV N =648.23 6.00 PRC Flared End Section 23"x14" EL. INV = 647.40 6.10 PRC Flared End Section 23"x14" EL. INV = 647.55 1.00 - EX 19 ln. ft. - 12'' RCP @ 0.43% 1.10 - 1.00 137 ln. ft. - 12'' RCP @ 0.43% 1.20 - 1.10 144 ln. ft. - 12" RCP @ 0.43% 1.30 - 1.20 25 ln. ft. - 12" RCP @ 0.43% 2.10- 2.00 29 ln. ft. - 18'' RCP @ 0.30% 2.12 - 3.10 38 ln. ft. - 12'' RCP @ 0.40% 2.20 - 2.10 92 ln.ft. - 18" RCP @ 0.25% 2.30 - 2.20 67 ln. ft. - 18'' RCP @ 0.25% 2.32 - 2.30 24 ln. ft. - 12'' RCP @ 0.40% 2.34 - 2.32 25 ln. ft. - 8'' PVC C900 @ 1.0% 2.36 - 2.32 43 ln. ft. - 8'' PVC C900 @ 1.0% 2.40 - 2.30 85 ln. ft. - 12'' RCP @ 0.40% 2.41 - 2.40 41 ln. ft. - 12'' RCP @ 0.34% 2.50 - 2.41 140 122 ln. ft. - 12'' RCP @ 0.40 0.34% 3.10 - 3.00 27 ln.ft. - 18" RCP @ 0.30% 3.20 - 3.10 130 ln. ft. - 18'' RCP @ 0.25% 3.22 - 3.20 36 ln. ft. - 12'' RCP @ 0.40% 3.30 - 3.20 43 ln. ft. - 12'' RCP @ 0.50% 3.40 - 3.30 84 ln. ft. - 12'' RCP @ 0.40% 3.32 - 3.30 45 ln. ft. - 12'' RCP @ 0.40% 3.34 - 3.32 32 ln. ft. - 8'' PVC @ 1.0% 3.36 - 3.32 15 ln. ft. - 8'' PVC @ 2.0% 4.10 - 4.00 27 ln. ft. - 12'' RCP @ 0.40% 5.10 - 5.00 28 ln. ft. - 18'' RCP @ 1.57% 5.01 - 5.02 34 ln. ft. - 10" PVC @ 0.15% 5.02 - 5.10 12 ln. ft. - 10" PVC @ 0.20% 5.30 - 5.10 91 ln. ft. - 12'' RCP @ 0.40% 5.40 - 5.30 153 ln. ft. - 12'' RCP @ 0.40% 5.20 - 5.10 171 ln. ft. - 12'' RCP @ 0.50% 5.26 - 5.20 70 ln. ft - 8" PVC @ 0.80% 5.22 - 5.20 49 ln. ft. - 8'' PVC @ 0.80% 5.28 - 5.26 157 ln. ft. - 8'' PVC @ 0.70% 5.24 - 5.22 133 ln. ft. - 8'' PVC @ 0.70% 6.00 - 6.10 148 ln. ft. - 23"x14" EL RCP @ 0.10% X X X X X X:\Projects\2019\19-451 - NEC Waterpark Way & Rte. 47 Yorkville - Gas N Wash\DWG\8-Site\SITE UTILITY PLAN.dwg, C4 UTILITY, 2/18/2020 12:30:32 PM, rraab 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 Works Committee #1 Tracking Number PW 2021-60 2022 Roads to Better Roads – Design Engineering Agreement City Council – October 26, 2021 PW – 10/19/21 Moved forward to City Council agenda. PW 2021-60 Majority Approval Bart Olson Administration Name Department Summary Approval of a design engineering agreement with EEI for the 2022 Road to Better Roads (RTBR) program. Background The City Council last discussed this project during the September 28, 2021 City Council meeting. At that meeting, the Council reviewed a pavement management plan update from staff and endorsed a multi-year Road to Better Roads program (attached). Accordingly, EEI has submitted a design engineering agreement for our consideration. The attached design engineering agreement contains a $68,068 fixed fee amount. This amount is included in the FY 22 budget. A construction engineering agreement for the 2022 RTBR program will be brought forward at a later date. Recommendation Staff recommends approval of a design engineering agreement with EEI for the 2022 RTBR program. Memorandum To: City Council From: Bart Olson, City Administrator CC: Date: October 14, 2021 Subject: 2022 Road to Better Roads (RTBR) Program 2022 Roads to Better Roads Program United City of Yorkville Professional Services Agreement - Design Engineering THIS AGREEMENT, by and between the United City of Yorkville, hereinafter referred to as the "City" or “OWNER” and Engineering Enterprises, Inc. hereinafter referred to as the "Contractor" or “ENGINEER” agrees as follows: A. Services: ENGINEER agrees to furnish to the City the following services: The ENGINEER shall provide any and all necessary engineering services to the City as indicated on the included Attachment B. Design Engineering for all roadways indicated on Attachment E will be provided. Construction Engineering services are not included and would be provided in a separate agreement. Engineering will be in accordance with all City and Illinois Department of Transportation requirements. B. Term: Services will be provided beginning on the date of execution of this agreement and continuing, until terminated by either party upon 7 days written notice to the non- terminating party or upon completion of the Services. Upon termination the ENGINEER shall be compensated for all work performed for the City prior to termination. C. Compensation and maximum amounts due to ENGINEER: ENGINEER shall receive as compensation for all work and services to be performed herein, an amount based on the Estimate of Level of Effort and Associated Cost included in Attachment C. Design Engineering will be paid for as a Lump Sum in the amount of $68,068.00. The hourly rates for this project are shown in the attached 2021 Standard Schedule of Charges (Attachment F). All payments will be made according to the Illinois State Prompt Payment Act and not less than once every thirty days. D. Changes in Rates of Compensation: In the event that this contract is designated in Section B hereof as an Ongoing Contract, ENGINEER, on or before February 1st of any given year, shall provide written notice of any change in the rates specified in Section C hereof (or on any attachments hereto) and said changes shall only be effective on and after May 1st of that same year. E. Ownership of Records and Documents: ENGINEER agrees that all books and records and other recorded information developed specifically in connection with this agreement shall remain the property of the City. ENGINEER agrees to keep such information confidential and not to disclose or 2022 Roads to Better Roads Program United City of Yorkville Professional Services Agreement Design Engineering disseminate the information to third parties without the consent of the City. This confidentiality shall not apply to material or information, which would otherwise be subject to public disclosure through the freedom of information act or if already previously disclosed by a third party. Upon termination of this agreement, ENGINEER agrees to return all such materials to the City. The City agrees not to modify any original documents produced by ENGINEER without contractors consent. Modifications of any signed duplicate original document not authorized by ENGINEER will be at OWNER’s sole risk and without legal liability to the ENGINEER. Use of any incomplete, unsigned document will, likewise, be at the OWNER’s sole risk and without legal liability to the ENGINEER. F. Governing Law: This contract shall be governed and construed in accordance with the laws of the State of Illinois. Venue shall be in Kendall County, Illinois. G. Independent Contractor: ENGINEER shall have sole control over the manner and means of providing the work and services performed under this agreement. The City’s relationship to the ENGINEER under this agreement shall be that of an independent contractor. ENGINEER will not be considered an employee to the City for any purpose. H. Certifications: Employment Status: The Contractor certifies that if any of its personnel are an employee of the State of Illinois, they have permission from their employer to perform the service. Anti-Bribery : The Contractor certifies it is not barred under 30 Illinois Compiled Statutes 500/50-5(a) - (d) from contracting as a result of a conviction for or admission of bribery or attempted bribery of an officer or employee of the State of Illinois or any other state. Loan Default: If the Contractor is an individual, the Contractor certifies that he/she is not in default for a period of six months or more in an amount of $600 or more on the repayment of any educational loan guaranteed by the Illinois State Scholarship Commission made by an Illinois institution of higher education or any other loan made from public funds for the purpose of financing higher education (5 ILCS 385/3). Felony Certification: The Contractor certifies that it is not barred pursuant to 30 Illinois Compiled Statutes 500/50-10 from conducting business with the State of Illinois or any agency as a result of being convicted of a felony. 2022 Roads to Better Roads Program United City of Yorkville Professional Services Agreement Design Engineering Barred from Contracting : The Contractor certifies that it has not been barred from contracting as a result of a conviction for bid-rigging or bid rotating under 720 Illinois Compiled Statutes 5/33E or similar law of another state. Drug Free Workplace: The Contractor certifies that it is in compliance with the Drug Free Workplace Act (30 Illinois Compiled Statutes 580) as of the effective date of this contract. The Drug Free Workplace Act requires, in part, that Contractors, with 25 or more employees certify and agree to take steps to ensure a drug free workplace by informing employees of the dangers of drug abuse, of the availability of any treatment or assistance program, of prohibited activities and of sanctions that will be imposed for violations; and that individuals with contracts certify that they will not engage in the manufacture, distribution, dispensation, possession, or use of a controlled substance in the performance of the contract. Non-Discrimination, Certification, and Equal Employment Opportunity : The Contractor agrees to comply with applicable provisions of the Illinois Human Rights Act (775 Illinois Compiled Statutes 5), the U.S. Civil Rights Act, the Americans with Disabilities Act, Section 504 of the U.S. Rehabilitation Act and the rules applicable to each. The equal opportunity clause of Section 750.10 of the Illinois Department of Human Rights Rules is specifically incorporated herein. The Contractor shall comply with Executive Order 11246, entitled Equal Employment Opportunity, as amended by Executive Order 11375, and as supplemented by U.S. Department of Labor regulations (41 C.F.R. Chapter 60). The Contractor agrees to incorporate this clause into all subcontracts under this Contract. International Boycott: The Contractor certifies that neither it nor any substantially owned affiliated company is participating or shall participate in an international boycott in violation of the provisions of the U.S. Export Administration Act of 1979 or the regulations of the U.S. Department of Commerce promulgated under that Act (30 ILCS 582). Record Retention and Audits: If 30 Illinois Compiled Statutes 500/20-65 requires the Contractor (and any subcontractors) to maintain, for a period of 3 years after the later of the date of completion of this Contract or the date of final payment under the Contract, all books and records relating to the performance of the Contract and necessary to support amounts charged to the City under the Contract. The Contract and all books and records related to the Contract shall be available for review and audit by the City and the Illinois Auditor General. If this Contract is funded from contract/grant funds provided by the U.S. Government, the Contract, books, and records shall be available for review and audit by the Comptroller General of the U.S. and/or the Inspector General of the federal sponsoring agency. The Contractor agrees to cooperate fully with any audit and to provide full access to all relevant materials. United States Resident Certification: (This certification must be included in all contracts involving personal services by non-resident aliens and foreign entities in accordance with 2022 Roads to Better Roads Program United City of Yorkville Professional Services Agreement Design Engineering requirements imposed by the Internal Revenue Services for withholding and reporting federal income taxes.) The Contractor certifies that he/she is a: x United States Citizen ___ Resident Alien ___ Non-Resident Alien The Internal Revenue Service requires that taxes be withheld on payments made to non resident aliens for the performance of personal services at the rate of 30%. Tax Payer Certification : Under penalties of perjury, the Contractor certifies that its Federal Tax Payer Identification Number or Social Security Number is (provided separately) and is doing business as a (check one): ___ Individual ___ Real Estate Agent ___ Sole Proprietorship ___ Government Entity ___ Partnership ___ Tax Exempt Organization (IRC 501(a) only) x Corporation ___ Not for Profit Corporation ___ Trust or Estate ___ Medical and Health Care Services Provider Corp. I. Indemnification: ENGINEER shall indemnify and hold harmless the City and City’s agents, servants, and employees against all loss, damage, and expense which it may sustain or for which it will become liable on account of injury to or death of persons, or on account of damage to or destruction of property resulting from the performance of work under this agreement by ENGINEER or its Subcontractors, or due to or arising in any manner from the wrongful act or negligence of ENGINEER or its Subcontractors of any employee of any of them. In the event that the either party shall bring any suit, cause of action or counterclaim against the other party, the non-prevailing party shall pay to the prevailing party the cost and expenses incurred to answer and/or defend such action, including reasonable attorney fees and court costs. In no event shall the either party indemnify any other party for the consequences of that party’s negligence, including failure to follow the ENGINEER’s recommendations. J. Insurance: The ENGINEER agrees that it has either attached a copy of all required insurance certificates or that said insurance is not required due to the nature and extent of the types of services rendered hereunder. (Not applicable as having been previously supplied) K. Additional Terms or Modification: The terms of this agreement shall be further modified as provided on the attachments. Except for those terms included on the attachments, no additional terms are included as a part of this agreement. All prior understandings and agreements between the parties are merged into this agreement, and this agreement may not be modified orally or in any manner other than by an agreement in writing signed by both parties. In the event that any provisions of this agreement shall be held to be invalid or unenforceable, the remaining provisions shall be valid and binding on the parties. The list of attachments are as follows: 2022 Roads to Better Roads Program United City of Yorkville Professional Services Agreement Design Engineering Attachment A: Standard Terms and Conditions Attachment B: Scope of Services Attachment C: Estimated Level of Effort and Associated Cost Attachment D: Anticipated Project Schedule Attachment E: Location Map Attachment F: 2021 Standard Schedule of Charges L. Notices: All notices required to be given under the terms of this agreement shall be given mail, addressed to the parties as follows: For the City: For the ENGINEER: City Administrator and City Clerk Engineering Enterprises, Inc. United City of Yorkville 52 Wheeler Road 800 Game Farm Road Sugar Grove Illinois 60554 Yorkville, IL 60560 Either of the parties may designate in writing from time to time substitute addresses or persons in connection with required notices. Agreed to this _____day of __________________, 2021. United City of Yorkville: Engineering Enterprises, Inc.: _________________________________ ________________________________ John Purcell Brad Sanderson, P.E. Mayor Chief Operating Officer / President _________________________________ ________________________________ Jori Behland Joseph W. Cwynar, P.E. City Clerk Senior Project Manager 2022 Roads to Better Roads Program – Design Engineering Engineering Agreement Attachment A – Standard Terms & Conditions 2022 Roads to Better Roads Program – Design Engineering United City of Yorkville Attachment A – Standard Terms & Conditions Agreement: These Standard Terms and Conditions, together with the Professional Services Agreement, constitute the entire integrated agreement between the OWNER and Engineering Enterprises, Inc. (EEI) (hereinafter “Agreement”), and take precedence over any other provisions between the Parties. These terms may be amended, but only if both parties consent in writing. Standard of Care: In providing services under this Agreement, the ENGINEER will endeavor to perform in a matter consistent with that degree of care and skill ordinarily exercised by members of the same profession currently practicing under same circumstances in the same locality. ENGINEER makes no other warranties, express or implied, written or oral under this Agreement or otherwise, in connection with ENGINEER’S service. Construction Engineering and Inspection: The ENGINEER shall not supervise, direct, control, or have authority over any contractor work, nor have authority over or be responsible for the means, methods, techniques sequences, or procedures of construction selected or used by any contractor, or the safety precautions and programs incident thereto, for security or safety of the site, nor for any failure of a contractor to comply with laws and regulations applicable to such contractor’s furnishing and performing of its work. The ENGINEER neither guarantees the performance of any contractor nor assumes responsibility for contractor’s failure to furnish and perform the work in accordance with the contract documents. The ENGINEER is not responsible for the acts or omissions of any contractor, subcontractor, or supplies, or any of their agents or employees or any other person at the site or otherwise furnishing or performing any work. Shop drawing and submittal review by the ENGINEER shall apply to only the items in the submissions and only for the purpose of assessing if upon installation or incorporation in the project work they are generally consistent with the construction documents. OWNER agrees that the contractor is solely responsible for the submissions and for compliance with the construction documents. OWNER further agrees that the ENGINEER’S review and action in relation to these submissions shall not constitute the provision of means, methods, techniques, sequencing or procedures of construction or extend or safety programs or precautions. The ENGINEER’S consideration of a component does not constitute acceptance of the assembled items. The ENGINEER’S site observation during construction shall be at the times agreed upon in the Project Scope. Through standard, reasonable means the ENGINEER will become generally familiar with observable completed work. If the ENGINEER observes completed work that is inconsistent with the construction documents, that information shall be communicated to the contractor and OWNER for them to address. Opinion of Probable Construction Costs: ENGINEER’S opinion of probable construction costs represents ENGINEER’S best and reasonable judgment as a professional engineer. OWNER acknowledges that ENGINEER has no control over construction costs of contractor’s methods of determining pricing, or over competitive bidding by contractors, or of market conditions or changes 2022 Roads to Better Roads Program – Design Engineering Engineering Agreement Attachment A – Standard Terms & Conditions thereto. ENGINEER cannot and does not guarantee that proposals, bids or actual construction costs will not vary from ENGINEER’S opinion of probable construction costs. Copies of Documents & Electronic Compatibility: Copies of Documents that may be relied upon by OWNER are limited to the printed copies (also known as hard copies) that are signed or sealed by the ENGINEER. Files in electronic media format of text, data, graphics, or of other types that are furnished by ENGINEER to OWNER are only for convenience of OWNER. Any conclusion or information obtained or derived from such electronic files will be at the user's sole risk. When transferring documents in electronic media format, ENGINEER makes no representations as to long term compatibility, usability, or readability of documents resulting from the use of software application packages, operating systems, or computer hardware differing from those used by ENGINEER at the beginning of the project. Changed Conditions: If, during the term of this Agreement, circumstances or conditions that were not originally contemplated by or known to the ENGINEER are revealed, to the extent that they affect the scope of services, compensation, schedule, allocation of risks, or other material terms of this Agreement, the ENGINEER may call for renegotiation of appropriate portions of this Agreement. The ENGINEER shall notify the OWNER of the changed conditions necessitating renegotiation, and the ENGINEER and the OWNER shall promptly and in good faith enter into renegotiation of this Agreement to address the changed conditions. If terms cannot be agreed to, the parties agree that either party has the absolute right to terminate this Agreement, in accordance with the termination provision hereof. Hazardous Conditions: OWNER represents to ENGINEER that to the best of its knowledge no Hazardous Conditions (environmental or otherwise) exist on the project site. If a Hazardous Condition is encountered or alleged, ENGINEER shall have the obligation to notify OWNER and, to the extent of applicable Laws and Regulations, appropriate governmental officials. It is acknowledged by both parties that ENGINEER's scope of services does not include any services related to a Hazardous Condition. In the event ENGINEER or any other party encounters a Hazardous Condition, ENGINEER may, at its option and without liability for consequential or any other damages, suspend performance of services on the portion of the project affected thereby until OWNER: (i) retains appropriate specialist consultant(s) or contractor(s) to identify and, as appropriate, abate, remediate, or remove the Hazardous Condition; and (ii) warrants that the project site is in full compliance with applicable Laws and Regulations. Consequential Damages: Notwithstanding any other provision of this Agreement, and to the fullest extent permitted by law, neither the OWNER nor the ENGINEER, their respective officers, directors, partners, employees, contractors, or subcontractors shall be liable to the other or shall make any claim for any incidental, indirect, or consequential damages arising out of or connected in any way to the Project or to this Agreement. This mutual waiver of consequential damages shall include, but is not limited to, loss of use, loss of profit, loss of business, loss of income, loss of reputation, or any other consequential damages that either party may have incurred from any cause of action including negligence, strict liability, breach of contract, and breach of strict or implied warranty. Both the OWNER and the ENGINEER shall require similar waivers of consequential damages protecting all the entities or persons named herein in all contracts and subcontracts with others involved in this project. Termination: This Agreement may be terminated for convenience, without cause, upon fourteen (14) days written notice of either party. In the event of termination, the ENGINEER shall prepare a final invoice and be due compensation as set forth in the Professional Services Agreement for all costs incurred through the date of termination. Either party may terminate this Agreement for cause upon giving the other party not less than seven (7) calendar days’ written notice for the following reasons: 2022 Roads to Better Roads Program – Design Engineering Engineering Agreement Attachment A – Standard Terms & Conditions (a) Substantial failure by the other party to comply with or perform in accordance with the terms of the Agreement and through no fault of the terminating party; (b) Assignment of the Agreement or transfer of the project without the prior written consent of the other party; (c) Suspension of the project or the ENGINEER’S services by the OWNER for a period of greater than ninety (90) calendar days, consecutive or in the aggregate. (d) Material changes in the conditions under which this Agreement was entered into, the scope of services or the nature of the project, and the failure of the parties to reach agreement on the compensation and schedule adjustments necessitated by such changes. Payment of Invoices: Invoices are due and payable within 30 days of receipt unless otherwise agreed to in writing. Third Party Beneficiaries: Nothing contained in this Agreement shall create a contractual relationship with or a cause of action in favor of a third party against either the OWNER or the ENGINEER. The ENGINEER’S services under this Agreement are being performed solely and exclusively for the OWNER’S benefit, and no other party or entity shall have any claim against the ENGINEER because of this Agreement or the performance or nonperformance of services hereunder. The OWNER and ENGINEER agree to require a similar provision in all contracts with contractors, subcontractors, vendors and other entities involved in this Project to carry out the intent of this provision. Force Majeure: Each Party shall be excused from the performance of its obligations under this Agreement to the extent that such performance is prevented by force majeure (defined below) and the nonperforming party promptly provides notice of such prevention to the other party. Such excuse shall be continued so long as the condition constituting force majeure continues. The party affected by such force majeure also shall notify the other party of the anticipated duration of such force majeure, any actions being taken to avoid or minimize its effect after such occurrence, and shall take reasonable efforts to remove the condition constituting such force majeure. For purposes of this Agreement, “force majeure” shall include conditions beyond the control of the parties, including an act of God, acts of terrorism, voluntary or involuntary compliance with any regulation, law or order of any government, war, acts of war (whether war be declared or not), labor strike or lock-out, civil commotion, epidemic, failure or default of public utilities or common carriers, destruction of production facilities or materials by fire, earthquake, storm or like catastrophe. The payment of invoices due and owing hereunder shall in no event be delayed by the payer because of a force majeure affecting the payer. Additional Terms or Modification: All prior understandings and agreements between the parties are merged into this Agreement, and this Agreement may not be modified orally or in any manner other than by an Agreement in writing signed by both parties. In the event that any provisions of this Agreement shall be held to be invalid or unenforceable, the remaining provisions shall be valid and binding on the parties. Assignment: Neither party to this Agreement shall transfer or assign any rights or duties under or interest in this Agreement without the prior written consent of the other party. Subcontracting normally contemplated by the ENGINEER shall not be considered an assignment for purposes of this Agreement. 2022 Roads to Better Roads Program – Design Engineering Engineering Agreement Attachment A – Standard Terms & Conditions Waiver: A party’s waiver of, or the failure or delay in enforcing any provision of this Agreement shall not constitute a waiver of the provision, nor shall it affect the enforceability of that provision or of the remainder of this Agreement. Attorney’s Fees: In the event of any action or proceeding brought by either party against the other under this Agreement, the prevailing party shall be entitled to recover from the other all costs and expenses including without limitation the reasonable fees of its attorneys in such action or proceeding, including costs of appeal, if any, in such amount as the Court may adjudge reasonable. Headings: The headings used in this Agreement are inserted only as a matter of convenience only, and in no way define, limit, enlarge, modify, explain or define the text thereof nor affect the construction or interpretation of this Agreement. 2022 Roads to Better Roads Program United City of Yorkville Professional Services Agreement - Design Engineering Attachment B – Scope of Services Design Engineering: • Process required documents with the Illinois Department of Transportation for Motor Fuel Tax Projects including: o BLR14220 - Resolution o BLR14222 - Municipal Estimate of Maintenance Costs o BLR11510 - Preliminary Estimate of Cost • Conduct site visit(s) to assess condition of existing pavement, curb and gutter, sidewalk, drainage, structures and identify non-compliant sidewalk curb ramps. • Obtain, review and inventory existing utility, roadway, right-of-way, ownership, soil data, etc. • Obtain utility information to identify potential conflicts, as necessary. • Obtain geotechnical site data, consisting of pavement cores taken every 1000-1500 feet, as necessary. • Coordinate documentation for CCDD Management of soils, as necessary. • Coordinate and develop with City Staff the final scope of improvements • Confirm pavement design and rehabilitation methodology. • Prepare MFT General Maintenance Section bid package, and ancillary documents, including: o BLR 12200 – Local Public Agency Formal Contract Proposal o BLR 12201 – Schedule of Prices o BLR 12230 – Local Agency Proposal Bid Bond o BLR 12325 - Apprenticeship Certification o BLR 12326 – Affidavit of Illinois Business Office o BC57 - Affidavit of Availability o Index for Supplemental Specifications and Recurring Special Provisions o Check Sheet for Recurring Special Provisions o BLR 11310 - Special Provisions o District Three Special Provisions o Bureau of Design and Environment Special Provisions/Check sheets o Local Roads Special Provisions o Location Map o Existing/Proposed Typical Sections o Prevailing Wage o Highway Standards o City Standards/Details o Core Report (Provided by Rubino Engineering) o CCDD Documents (Provided by Rubino Engineering) o Quantity Breakdown by Street • Aster Drive (Walsh Circle to Walsh Circle) • Bruell Street (E. Main Street to South End) • Buckthorne Court (West End to Walsh Drive) • Burning Bush Drive (West End to Walsh Drive) • Cannonball Trail (Blackberry Shore Lane to John Street) • Columbine Court (Walsh Circle to North End) • Columbine Drive (Walsh Circle to Walsh Drive) 2022 Roads to Better Roads Program United City of Yorkville Professional Services Agreement Design Engineering Attachment B - Scope of Services • Coralberry Court (North End to Burning Bush Drive) • Crimson Lane (Countryside Parkway to North End) • E. Main Street (Sanders Court to Bruell Street) • Hawthorne Court (West End to Walsh Drive) • Prairie Pointe Drive (McHugh Road to Crimson Lane) • Spice Bush Court (Walsh Drive to East End) • Sunflower Court (Walsh Drive to East End) • W. Barberry Circle (Walsh Drive to Walsh Drive) • Walsh Circle (Walsh Drive to Walsh Drive) • Walsh Court (Walsh Drive to West End) • Walsh Drive (Greenbriar Road to IL Route 47) • Worsley Street (E. Main Street to South End) • Coordinate IDOT and City review, including revisions and approval • Prepare preliminary and final cost estimates • Assist in bidding, contractor/bid evaluations, contract preparation and additional contract administration as required; facilitate IDOT approval of Contract • Attend public meetings with Staff to review design progress • Provide all bid packages in 8 ½” x 11½” format • Provide planning/design/construction schedule and frequent updates regarding any potential items affecting the schedule ATTACHMENT C - ESTIMATED LEVEL OF EFFORT AND ASSOCIATED COSTPROFESSIONAL ENGINEERING SERVICES 2022 ROADS TO BETTER ROADS PROGRAM - DESIGN ENGINEERINGUnited City of YorkvilleENTITY:ADMIN. WORKPRINCIPAL SENIOR SENIOR SENIOR SENIOR ITEM COSTWORKIN PROJECT PROJECT PROJECT PROJECT PROJECT PROJECT CAD PROJECT HOUR PERITEMCHARGE MANAGER ENGINEER ENGINEER MANAGER MANAGER TECHNICIAN II MANAGER TECHNICIAN ADMIN. SUMM. ITEMNO. WORK ITEM HOURLY RATE: $217 $185 $162 $147 $206 $185 $158 $158 $147 $70DESIGN ENGINEERING2.1 Project Management and Administration632 8 46 8,518$ 2.2 Project Meetings (2 meetings)44 4 6 18 3,138$ 2.3 Geotechnical Investigation (Coordination, Field Work, Review Report)2 2 6 10 1,576$ 2.4 Analyze/Finalize Roadway Rehabilitation Methods4 2 6 12 1,946$ 2.5 Site Review, Identification of Required Improvements2 24 56 82 12,490$ 2.6 Prepare Pre-Final Bid Package/Exhibits- 50%2 16 40 12 70 10,606$ 2.7 Prepare Pre-Final Bid Package/Exhibits - 90%4 24 40 12 80 12,272$ 2.8 Prepare Engineer's Opinion of Probable Construction Cost - 90%22 4 6 14 2,334$ 2.9 Submit Bid Package for IDOT Review2 4 6 2 14 2,040$ 2.10 Revise and Resubmit Bid Package for IDOT Approval/Advertisement2 2 4 4 12 1,870$ 2.11 Bidding and Contracting24 4 8 4 22 3,278$ PROJECT TOTAL: 14 60 94 178 - - - - 28 6 380 60,068 Printing = 250$ 55,532$ CCDD Testing & Cores (Rubino) = 7,750$ -$ 4,116$ 420$ 60,068$ DIRECT EXPENSES = 8,000$ 68,068$ G:\Public\Yorkville\2021\YO2142-P 2022 Road Program\PSA\Design PSA\[4 - Attachment C - Fee Estimate - YO2142-P.xlsx]Fee Summary - design onlyTOTAL EXPENSES = ENGINEERING SURVEYING DRAFTINGPROJECT ROLE:DIRECT EXPENSESLABOR SUMMARYEngineering Expenses = Surveying Expenses = Drafting Expenses = Administrative Expenses = TOTAL LABOR EXPENSES = WORKYear:ITEM Month:NO. WORK ITEM Week Starting:123412341234123412341234123412341234FINAL DESIGN ENGINEERING2.1 Project Management and Administration2.2 Project Meetings2.3 Geotechnical Investigation (Coordination, Field Work, Review Report)2.4 Analyze/Finalize Roadway Rehabilitation Methods2.5 Site Review, Identification of Required Improvements2.6 Prepare Pre-Final Bid Package/Exhibits- 50% 2.7 Prepare Pre-Final Bid Package/Exhibits- 90%2.8 Prepare Engineer's Opinion of Probable Construction Cost - 90%2.9 Submit Bid Package for IDOT Review; IDOT Review2.10 Revise and Resubmit Bid Package for IDOT Approval/Advertisement2.11 Bidding and ContractingG:\Public\Yorkville\2021\YO2142-P 2022 Road Program\PSA\Design PSA\[5 - Attachment D - Schedule - YO2142-P.xls]Design ScheduleLegendProject Management & QC/QA PreliminaryMeeting(s) Design Work ItemBidding and Contracting ConstructionJulyNovember December January February March April May JuneATTACHMENT D:ANTICIPATED PROJECT SCHEDULE2022 ROADS TO BETTER ROADS 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o m o n a u kStGame Farm RdI nde p e n d e nceBl v d Autu m nCreekBlvd Tuma R dDicksonCt Wack erDrF a x o n R d Western Ln Kennedy Rd H eartla n dDrTa usCir C arly Dr Church StOver l ookCt E ld e nD r C e nter P k w y MartinAve Fai r h a v e nDrSBridgeStLandmarkAveAlanDaleLnRedbudDr M c M urtrieWay EKendallDr Colton StQuinsey Rd Pleasure Dr OmahaDrFree montStB lue s t e mD r H o n e y s u c k l eLn Hayde n DrMarieAve W Main St Sunset AveLila c Ct OakwoodStPrairieLnW Center St King StWRiverSt E Center StBristol AveClearwaterDr T itu sDr GawneLnLiberty StTowerLnHighRidge LnBoomer LnNaden Ct E Spring St Strawberry Ln W BlackberryLnWestStS ParkDrCornellLn BruellStMeadowviewLnCrimsonLnLi l a c W a y MarketplaceDrPat ri c i a L n BehrensSt C a r l yCt SandersCtE Park St DakotaDrE Somonauk St ArrowheadDr E Main St WorsleyStRedwood Dr Yellowstone Ln W KendallDr Aubu r nDr BirchwoodDrC hristy Ln DaltonAve Cannonball Trl CatalpaTrlWCountry sid e P k w y Hick oryLnLakevie w Dr HillcrestAve Purcell St OliveLn E K e nda llDr i v e Lillia n L n Jackson St Homestead D rSw a n s o n L n KendallCircleMidightPlWalnut St WoodworthStBlackberry Shore L n John St T w in l e a fT r lAlice Ave S w itc h grassL n NorthlandLnPrairiePointeDr Kat e DrN CarlyCir MarketviewDrW VeteransPkwy Elm St PrairieRoseLn S umacDr De e r p athDr Georgeanna St WLexingtonCir W K e n d a llD rive Leisure StWinterberryDr E Countryside Pkwy WildIndigoLnPraireGrassLnGolde n ro d D r Grace Dr E L e x i n g ton CirTeriLnConover Ln E Veterans PkwyIsabel DrCanyon Trl Erica Ln River Rd NBri d g e St Edward Ln WalshEngineering Enterprises, Inc.52 Wheeler RoadSugar Grove, Illinois 60554(630) 466-6700 ATTACHMENT E PROPOSED 2022 RTBR PROGRAM LOCATION MAP NORTHwww.eeiweb.com DATE: PROJECT NO.: FILE: PATH: BY: OCTOBER 2021 YO2142 YO2042_Road Program North Exhibit.MXD H:\GIS\PUBLIC\YORKVILLE\2021\ MJT United City of Yorkville800 Game Farm RoadYorkville, IL 60560630-553-4350 ³ 3,000 01,500 Feet Legend 2022 Road Program 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()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-()-Van Emmon S Bridge StManchesterLnFairfield Ave AshworthLnParkside LnIllini CtMeadowlarkCt Schoolhouse Rd Walsh Ct StJoseph'sWayB a l t r u s o lCt IllinoisRoute #126 B u rn ingB u s h DrWalsh DrTrillium Ct Banbur y AveBenjaminStFairfax WayMorgan StG a r d e n S t Kings mill CtWalsh CirFirCt CandleberryLnSpicebushCt Madison CtRodak St C o u n try H ills D rBellStHawthorne Ct AdamsStJefferson StCor nerstoneDrWhi t eOakWayW Van Emmon St W Madison St To m m yHughes W ayW Ridge St F o u n t a i n v i e w D r BatorStGr e e n B r i a r R d Columbine CtCoach RdB uhrm aster C tCandleberryCt Blaine St E Fox St WindettRidgeRdMeadowRose Ln E Hydraulic Ave E Van Emmon St WaverlyCirB u c k th o rn C tS u n f l o w e r C t E WashingtonSt M e a d o w la r kL nSMainStRiverBirch LnState StAdrian StW Dolph St H a z e ltin e W a y W Orange St W BeecherSt Sunny D ell LnKi ngsmillStW Washington St Heustis StMillStDra ytonCt W Fox StIllini DrSpruceCt Winterthur GrnRai nt r ee RdDydynaCtSunn y DellC tTomasikCtOlsen St E Ridge St Vill ageView Dr Walter St Deer StC lo v e r C tCoral berryCtWolf St Wal n ut Dr B e a v e r S t N a w a kwaLnVan Emmon Rd Maple LnW yth e Pl Murfield Ct E Orange St Bonnie LnLegion RdWoodlandDrWestwind Dr ColumbineDrAster DrClare montCt GreenfieldTurnNorwayCirBadger StCrookedCreekDrMuirfieldDrW oodSageA ve S ta g e c o a c h T ra ilSa r a v a nos Dr West on AveWarblerLnIllin o is R o u te #7 1 S t a g e c o a c h T rlEliz a b e th S t E Hi ghpoi nt RdSut t onSt C o l o n i a lPkwy EBarberryCirGardenCirWBar ber r yCi rWoodenBridgeDrWalshEngineering Enterprises, Inc.52 Wheeler RoadSugar Grove, Illinois 60554(630) 466-6700 ATTACHMENT EPROPOSED 2022 RTBR PROGRAMLOCATION MAP SOUTHwww.eeiweb.com DATE: PROJECT NO.: FILE: PATH: BY: OCTOBER 2021 YO2142 YO2142_Road Program South Exhibit.MXD H:\GIS\PUBLIC\YORKVILLE\2021\ MJT United City of Yorkville800 Game Farm RoadYorkville, IL 60560630-553-4350 ³ 2,400 01,200 FeetWalsh Dr.Legend 2022 Road Program ATTACHMENT F Illin o is R a ilw a y R R B N S F R R Rob Roy CreekRob Roy CreekF o x R i v e r Rob Roy CreekRob Roy CreekRob Roy CreekBlackberry CreekBlackberry CreekFox River M iddle A u x Sable C reek Rob Roy CreekB lackb erry C reek B la c k b erry C r e e k Fox RiverBl a ckberry Cr ee kBlackberry Creek Fox RiverBig Rock CreekB ig R o ck C reek BlackberrM orga n C reek Middle F o x R i v e r Fox RiverBridgeFox Galena River VeteransEldamain Ament Corneils Kennedy AshleyLegion Baseline Van Emmon MinklerBlockSpring DicksonHighpointMain Cannonball ConcordGordon Fields Mill Faxon Popl arTuma ImmanuelMcHughBudd Pavi l li onTroon MitchelGra nde Hoffman Schaefer AsheSchoolhouse St agecoach BeecherJohn Bristol Ridge Klatt GatesSundownFoliPrescottKellerCenter Hilltop PenmanPark AudreyJeterAdam Alice RickardSomonauk US Route #34 Bertram Bristol Bay Erica EdwardMcLell anA la n D ale Countryside BenjaminKristenWrenFoster Parkside Orange WillowCountry StateLisbonOmahaTeriKendall SimonDeerAldenGame FarmManchester Tuscany Reservation Heartland Hayden FreemontLillianRosenwinkelBoombah Carey Lakewood CreekWalnut MapleRiverside Au tu m n Creek Hampt o n Or chi dCrimsonSumac Elm Andrew KingMatlockBailey Big Bend For dHillsideHartfieldLibertyWackerAvalon Ba r be r r y Kel l y Sutton P ar k w a y HeustisFairfieldWashington C ountry Hills Julie R ai n tr e e Coral Cummins Patterson RonhillWestWestern CoachIsabelOld GloryJackson Lilac PatronMargaret RavineStacyRyanRiva RidgeWi n g Fairhaven BristolSecretariat Blackberry Shore BruellMarketviewBeaver Brian Green Briar WhitekirkBerrywoodRiley MayOsbronPrairie CrossingCarly JusticeRobertKi n g smi llQuinsey MorganOak CreekPratt El denSunset Dobbins Highview NorthlandLaurenChurchWhite RoseWalsh McMur t r ie JasonWaterpark HomesteadMa del ine AdrianBl uest em Lewis Fairfax RebeccaKate Grace RoodVenetian Pleasure Colonial NawakwaMadison Winding Creek DanielleDillon Savoy Woodview PlumThunder GulchAlyssa Jacob CryderEil een BurrSycamoreHunt TwinleafCaledonia ColtonHighland High RidgePecos IdentaOak Cl ason Purcell LarkspurBanburyLeisure Tamaira Whi t e OakIroquoisRedbud PrairieLandmark Titus Cypress SearlBlaine EmilyAlexisHeather Ri chmondCanyon West onSeeley Si enna Bernadette Ponderosa Windett RidgeSl at e Hanbury Timber CreekClearwater Edythe Charl e s Olive Caliendo Munson Rose HillPaige CrossHillcrest Conover Kent shi reCrooked CreekWin dhamHazel ti ne L e g n er Wolf JennaMillraceWhirlaway Veronica Fox Glen Elizabeth Gregory Anna Maria Geneva US Route 34 BoomerBadgerAcornGarden ArtesianCottonwood Claridge SchmidtBirchwoodAllenHid e a wa y North Greenf iel d Blake GardinerRoyal O aks E me r ald Har ri s Aster No r wa y Deere Crossing GroveGildaTausPlymouth Ruby EllsworthBarrett Squire EvergreenArrowhead Lexington Wild IndigoHuntington Timber RidgeTanglewood TrailsAspenGaylord Ly m an Gawne Frances Nathan Astor Boyer Y ork ville CranstonBisselCommercial American BradyWarblerLong GrovePensacola Bonnie Farm HearthstoneBurnettJuanita S a g e Lenox Deerpath Prairie Grass ConstitutionMidnght Redhor seTremontTurnerGeorgeanna MarketplaceThornhill Wythe Oaklawn W Kendal l Dr Montclaire Cl over D e erpointWooden BridgeRena RidgePinewood Illini OlsenHubbardGarritano Lyncl i f fHobbsIndependence MonarchosDivisionFreedomHarrison Christy ColumbiaCol eWalter Preston LongviewBrooksi de CatalpaMui rf i el dDeamesConse r vat i on CallanderMi l l Br ook Shetland Country View Timbalier Wood SageMartinStrawberry S arava n os Sir BartonGillespie Vill age Vi ewWilsonBirch Red Tail HickoryBuchanan WoodworthMapl e Ri dgeDolph Prairie Pointe WorsleySummerwindRiver Birch Lakevie w Hydraulic Andr ea WoodlandAuburnColumbinePi ne Pat ri ci aChestnutFir CardinalPope OakwoodCornellCent r al Fox HillDydyna Naden Meadowlar kSprucePalmerAmanda Cl a r e mo n t EthelJulius Westwind Dover Cedar Cody Coral berryGains BellColony Kenda l l Ci r R e h b e h n JohnsonMulhern BatorHalf MoonBl ack b er r y Denise Bluejay EvansMeadowview Laurel River Oaks PhelpsNorton SavannaDrayton DunbarPowers Wint er t hur Jeremy PatriotFar m stead Appletree CobaltShoegerCandleberryOwenSilver City David Cotter WellsRodak QuantockBig RockAaronEberly Buckthorn FairfaxLisbonCanyon McHughFaxon Ridge Rebecca SunsetBristol Hoffman MainW alnut St agecoach Rebecca John BeecherHighpoint Hydraulic MillHartfieldBaileyEmerald Morgan Cr imson Schmidt Oak BeecherAshley Park Stagecoach Dolph PenmanColeFox Di cks on S ch o olh o us e ParkFaxon Stagecoach JeterPrairie CrossingCenter Par kWillow MitchelRose Hill DRAFT 4-YEAR PLAN DATE: PROJECT NO.: FILE: BY: SEPTEMBER 2021 YO2126-C YO2126 5-YEAR PLAN 9-15-2021.MXD CJO PAVEMENT MANAGEMENT SYSTEM UPDATE 2021 UNITED CITY OF YORKVILLE, ILLINOIS Engineering Enterprises, Inc. 52 Wheeler Road Sugar Grove, Illinois 60554 (630) 466-6700 www.eeiweb.com PATH:H:\GIS\PUBLIC\YORKVILLE\2021\YO2126 United City of Yorkville 800 Game Farm Road Yorkville, IL 60560 NORTH ° Year of Improvement 2022 2023 2024 2025 RTBR PROGRAM UPDATEUnited City of YorkvilleSEPTEMBER 2021PROPOSED RTBR PROGRAM FUNDINGSTREET FROM TO STRATEGY LENGTH AREADEFLECTION CONDITIONDYNAMIC CONDITIONSURFACE CONDITIONCURRENT RANKCOSTASTER DRIVE WALSH CIRCLE WALSH CIRCLEVARIABLE DEPTH MILL, OVERLAY 3"919 2,716 100 72 72 79 62,468$ BRUELL STREET E MAIN STREET WOODDALE DRMILL 2", OVERLAY 2"508 1,580 100 70 63 73 36,340$ BUCKTHORNE COURT WALSH DRIVE WEST ENDVARIABLE DEPTH MILL, OVERLAY 3"374 1,080 100 97 65 86 27,000$ BURNING BUSH DRIVE WALSH DRIVE WEST ENDVARIABLE DEPTH MILL, OVERLAY 3"767 2,182 100 92 63 84 54,550$ CANNONBALL TRAIL US ROUTE 34 JOHN STREETVARIABLE DEPTH MILL, OVERLAY 3"510 2,500 100 88 52 78 57,500$ CANNONBALL TRAIL US ROUTE 34 BLACKBERRY SHORE LANEVARIABLE DEPTH MILL, OVERLAY 3"2,425 9,700 100 95 71 87 194,000$ COLUMBINE COURT WALSH CIRCLE NORTH ENDVARIABLE DEPTH MILL, OVERLAY 3"335 970 100 88 65 83 24,250$ COLUMBINE DRIVE WALSH DRIVE WALSH CIRCLEVARIABLE DEPTH MILL, OVERLAY 3"896 2,640 100 95 66 86 66,000$ CORAL BERRY COURT BURNING BUSH DRIVE NORTH ENDVARIABLE DEPTH MILL, OVERLAY 3"692 2,000 100 94 71 87 50,000$ CRIMSON LANE COUNTRYSIDE PARKWAY NORTH ENDVARIABLE DEPTH MILL, OVERLAY 3"1,056 3,755 100 90 80 88 75,100$ E MAIN STREET SANDERS COURT BRUELL STREETVARIABLE DEPTH MILL, OVERLAY 3"1,125 3,664 100 74 64 75 73,280$ HAWTHORNE COURT WALSH DRIVE WEST ENDVARIABLE DEPTH MILL, OVERLAY 3"312 901 100 82 68 82 22,525$ PRAIRIE POINT DRIVE MCHUGH ROAD CRIMSON LANEVARIABLE DEPTH MILL, OVERLAY 3"1,043 3,245 100 86 66 83 68,900$ SPICE BUSH COURT WALSH DRIVE EAST ENDVARIABLE DEPTH MILL, OVERLAY 3"266770 100 89 78 87 19,250$ SUNFLOWER COURT WALSH DRIVE EAST ENDVARIABLE DEPTH MILL, OVERLAY 3"344 1,000 100 90 68 84 25,000$ W. BARBERRY CIRCLE WALSH DRIVE WALSH DRIVEVARIABLE DEPTH MILL, OVERLAY 3"1,930 5,575 100 84 60 79 128,225$ WALSH CIRCLE WALSH DRIVE WALSH DRIVEVARIABLE DEPTH MILL, OVERLAY 3"2,623 7,900 100 78 69 79 181,700$ WALSH COURT WALSH DRIVE WEST ENDVARIABLE DEPTH MILL, OVERLAY 3"292 1,480 100 70 67 76 37,000$ WALSH DRIVE IL ROUTE 71 GREEN BRIAR ROADVARIABLE DEPTH MILL, OVERLAY 3"2,683 9,870 100 90 69 78 227,010$ WORSLEY STREET E MAIN STREET SOUTH ENDMILL 2", OVERLAY 2"430 620 100 85 45 71 15,500$ N/A N/A N/A N/A N/A N/A 70,000$ 1,515,598$ PROPOSED COMED FUNDED PROJECTSCORNEILS ROAD COMED ENTRANCE ELDAMAIN ROAD135,000$ NOTE - PROPOSED WATER MAIN REPLACEMENT PROJECT WILL ADDRESS FROM IL ROUTE 47 TO SANDERS COURT IN 20222022 (FY23) STREET REHABILITATION LISTMISCELLANEOUS CITY WIDE CRACK SEALING/STRIPINGTOTAL: RTBR PROGRAM UPDATEUnited City of YorkvilleSEPTEMBER 2021PROPOSED RTBR PROGRAM FUNDINGSTREET FROM TO STRATEGY LENGTH AREADEFLECTION CONDITIONDYNAMIC CONDITIONSURFACE CONDITIONCURRENT RANKCOSTBRISTOL RIDGE ROAD US ROUTE 34 KENNEDY ROADMILL 3", OVERLAY 3"3,561 16,810 100 100 69 88 632,897$ BRISTOL RIDGE ROAD KENNEDY ROAD CITY LIMITSVARIABLE DEPTH MILL, OVERLAY 3"1,122 3,241 100 100 60 84 66,765$ DALTON AVENUE LANDMARK AVENUE FREEMONT STREETVARIABLE DEPTH MILL, OVERLAY 3"702 2,030 100 89 66 86 41,818$ E CENTER STREET IL ROUTE 47 LIBERTY STREETVARIABLE DEPTH MILL, OVERLAY 3"912 2,555 100 84 73 86 60,528$ FREEMONT STREET WALNUT STREET LANDMARK AVENUEVARIABLE DEPTH MILL, OVERLAY 3"646 2,010 100 88 69 85 47,617$ KING ST W RIVER STREET W SOMONAUK STREETVARIABLE DEPTH MILL, OVERLAY 3"1,315 3,697 100 84 56 71 95,198$ LANDMARK AVENUE IL ROUTE 47 MARKETPLACE DRIVEVARIABLE DEPTH MILL, OVERLAY 3"1,615 5,420 100 90 70 88 128,400$ LIBERTY STREET E PARK STREET SOUTH ENDVARIABLE DEPTH MILL, OVERLAY 3"1,814 5,079 100 82 73 82 120,322$ MARKETPLACE DRIVE US ROUTE 34 MCHUGH ROADVARIABLE DEPTH MILL, OVERLAY 3"1,381 4,790 100 99 62 88 113,475$ W CENTER STREET WEST END IL ROUTE 47VARIABLE DEPTH MILL, OVERLAY 3"1,801 5,061 100 86 66 76 119,895$ W MAIN STREET WEST END IL ROUTE 47VARIABLE DEPTH MILL, OVERLAY 3"1,092 3,021 100 83 64 78 71,567$ N/A N/A N/A N/A N/A N/A 70,000$ 1,568,481$ NOTE - BRISTOL RIDGE ROAD IS CURRENTLY ON THE CONTINGENCY LIST FOR KKCOM. IF SELECTED THIS PROJECT WOULD BE SPLIT 75/25 BETWEEN FEDERAL FUNDS AND CITY FUNDS2023 (FY24) STREET REHABILITATION LISTTOTAL:MISCELLANEOUS CITY WIDE CRACK SEALING/STRIPING RTBR PROGRAM UPDATEUnited City of YorkvilleSEPTEMBER 2021PROPOSED RTBR PROGRAM FUNDINGSTREET FROM TO STRATEGY LENGTH AREADEFLECTION CONDITIONDYNAMIC CONDITIONSURFACE CONDITIONCURRENT RANKCOSTBADGER STREET WOLF STREET BEAVER STREETVARIABLE DEPTH MILL, OVERLAY 3"971 2,900 100 90 72 85 70,762$ BELL STREET E FOX STREET NORTH ENDVARIABLE DEPTH MILL, OVERLAY 3"243 760 100 93 39 73 20,157$ CLOVER COURT COUNTRY HILLS DRIVE DEAD ENDVARIABLE DEPTH MILL, OVERLAY 3"666 1,924 100 82 71 83 46,947$ COUNTRY HILLS DRIVE IL ROUTE 71 HAMPTON LANEVARIABLE DEPTH MILL, OVERLAY 3"2,312 7,142 100 93 70 85 174,270$ DEER STREET IL ROUTE 126 BEAVER STREETVARIABLE DEPTH MILL, OVERLAY 3"1,821 5,665 100 84 66 80 138,230$ E HYDRAULIC AVENUE IL ROUTE 47 MILL STREETVARIABLE DEPTH MILL, OVERLAY 3"836 2,420 100 80 74 84 64,184$ E VAN EMMON STREET IL ROUTE 47 CITY LIMITVARIABLE DEPTH MILL, OVERLAY 3"2,734 10,300 100 95 74 86 251,327$ FAWN RIDGE COURT COUNTRY HILLS DRIVE DEAD ENDVARIABLE DEPTH MILL, OVERLAY 3"505 1,459 100 87 73 85 35,601$ GARDEN CIRCLE GARDEN STREET GARDEN STREETVARIABLE DEPTH MILL, OVERLAY 3"1,573 4,544 100 89 68 84 120,518$ GARDEN STREET IL ROUTE 47 GARDEN CIRCLEVARIABLE DEPTH MILL, OVERLAY 3"935 3,241 100 94 69 86 85,959$ GREENFIELD TURN COUNTRY HILLS DRIVE COUNTRY HILLS DRIVEVARIABLE DEPTH MILL, OVERLAY 3"3,195 9,230 100 87 70 82 225,218$ HARVEST TRAIL COUNTRY HILLS DRIVE DEAD ENDVARIABLE DEPTH MILL, OVERLAY 3"364 1,132 100 96 72 87 27,622$ MEADOWLARK COURT MEADOWLARK LANE GREENFIELD TURNVARIABLE DEPTH MILL, OVERLAY 3"161 895 100 66 76 79 21,839$ MEADOWLARK LANE GREENFIELD TURN GREENFIELD TURNVARIABLE DEPTH MILL, OVERLAY 3"1,306 3,773 100 80 67 84 92,064$ MILL STREET E VAN EMMON STREET E HYDRAULIC AVENUEVARIABLE DEPTH MILL, OVERLAY 3"367 1,000 100 92 71 86 24,401$ SUNNY DELL COURT GREENFIELD TURN DEAD ENDVARIABLE DEPTH MILL, OVERLAY 3"564 1,630 100 90 68 84 39,773$ SUNNY DELL LANE GREENFIELD TURN RAINTREE ROADVARIABLE DEPTH MILL, OVERLAY 3"331 1,030 100 84 68 81 25,133$ WOLF STREET DEER STREET BADGER STREETVARIABLE DEPTH MILL, OVERLAY 3"633 1,970 100 87 75 86 48,069$ N/A N/A N/A N/A N/A N/A 70,000$ 1,582,074$ 2024 (FY25) STREET REHABILITATION LISTMISCELLANEOUS CITY WIDE CRACK SEALING/STRIPINGTOTAL: RTBR PROGRAM UPDATEUnited City of YorkvilleSEPTEMBER 2021PROPOSED RTBR PROGRAM FUNDINGSTREET FROM TO STRATEGY LENGTH AREADEFLECTION CONDITIONDYNAMIC CONDITIONSURFACE CONDITIONCURRENT RANKCOSTALAN DALE LANE ALICE AVE RED TAIL COURTVARIABLE DEPTH MILL, OVERLAY 3"1,013 2,926 100 86 67 82 73,538$ ALICE AVENUE FAXON ROAD CANNONBALL TRAILVARIABLE DEPTH MILL, OVERLAY 3"2,377 8,557 100 91 58 79 187,009$ ANDREA COURT OVERLOOK COURT EAST ENDVARIABLE DEPTH MILL, OVERLAY 3"587 1,570 100 91 75 87 39,458$ BEECHER ROAD US ROUTE 34 JOHN STREETVARIABLE DEPTH MILL, OVERLAY 3"880 5,075 100 92 71 85 127,549$ BLACKBERRY SHORE LANE NORTHLAND LANE CANNONBALL TRAILMILL 3", OVERLAY 3"863 4,850 100 95 74 88 132,493$ BOOMER LANE CANNONBALL TRAIL SOUTH ENDVARIABLE DEPTH MILL, OVERLAY 3"950 2,400 100 91 69 85 60,319$ CHESHIRE COURT FAIRHAVEN DRIVE WEST ENDVARIABLE DEPTH MILL, OVERLAY 3"305 820 100 87 66 83 20,609$ CORNEILS ROAD IL ROUTE 47 CITY LIMITVARIABLE DEPTH MILL, OVERLAY 3"1,320 3,520 100 95 60 83 88,467$ DENISE COURT ALAN DALE LANE WEST ENDVARIABLE DEPTH MILL, OVERLAY 3"400 1,070 100 88 75 86 26,892$ DOVER COURT (N) NORTH END FAIRHAVEN DRIVEVARIABLE DEPTH MILL, OVERLAY 3"384 1,030 100 81 68 81 25,887$ DOVER COURT (S) FAIRHAVEN DRIVE SOUTH ENDVARIABLE DEPTH MILL, OVERLAY 3"213 570 100 6868 75 14,326$ ESSEX COURT FAIRHAVEN DRIVE NORTH ENDVARIABLE DEPTH MILL, OVERLAY 3"279 690 100 80 71 82 17,342$ FAIRHAVEN DRIVE BOOMER LANE CANNONBALL TRAILVARIABLE DEPTH MILL, OVERLAY 3"2,752 7,900 100 87 69 85 198,548$ MEADOWVIEW LANE YELLOWSTONE LANE RED TAIL LANEVARIABLE DEPTH MILL, OVERLAY 3"879 2,540 100 80 64 79 63,837$ NEWBURY COURT FAIRHAVEN DRIVE NORTH ENDVARIABLE DEPTH MILL, OVERLAY 3"292 790 100 75 73 81 19,855$ NORTHLAND LANE BLACKBERRY SHORE LANE YELLOWSTONE LANEVARIABLE DEPTH MILL, OVERLAY 3"1,992 5,690 100 79 72 79 143,005$ NORTON LANE MEADOWVIEW LANE CANNONBALL TRAILVARIABLE DEPTH MILL, OVERLAY 3"312 832 100 88 71 84 20,910$ OVERLOOK COURT CANNONBALL TRAIL SOUTH ENDVARIABLE DEPTH MILL, OVERLAY 3"669 1,940 100 79 75 83 48,757$ RED TAIL COURT ALAN DALE LANE WEST ENDVARIABLE DEPTH MILL, OVERLAY 3"282 750 100 78 73 82 18,850$ RED TAIL LANE RED TAIL COURT MEADOWVIEW LANEVARIABLE DEPTH MILL, OVERLAY 3"407 1,180 100 75 63 76 29,657$ YELLOWSTONE LANE NORTHLAND LANE MEADOWVIEW LANEVARIABLE DEPTH MILL, OVERLAY 3"1,312 3,790 100 71 69 78 95,253$ N/A N/A N/A N/A N/A N/A 70,000$ 1,522,561$ 2025 (FY26) STREET REHABILITATION LISTMISCELLANEOUS CITY WIDE CRACK SEALING/STRIPINGTOTAL: RTBR PROGRAM UPDATEUnited City of YorkvilleSEPTEMBER 2021PROPOSED RTBR PROGRAM FUNDINGSUBDIVISION STRATEGY LENGTH AREAWEIGHTED AVERAGE DEFLECTION CONDITIONWEIGHTED AVERAGE DYNAMIC CONDITIONWEIGHTED AVERAGE SURFACE CONDITIONWEIGHTED AVERAGE RANKTOTAL COSTAUTUMN CREEK UNITS 1, 1A, 2, 2A, & 2BVARIABLE DEPTH MILL, OVERLAY 3"4.21 64,628 100 89 77.3 87 1,818,485$ BRISTOL BAYVARIABLE DEPTH MILL, OVERLAY 3"4.02 61,559 100 82.9 73.0 82.9 1,593,560$ KYLYN'SVARIABLE DEPTH MILL, OVERLAY 3"1.64 24,736 100 89.6 75.2 85.5 696,015$ HEARTLANDVARIABLE DEPTH MILL, OVERLAY 3"2.02 32,437 100 88.7 72.0 84.6 912,703$ HEARTLAND CIRCLEVARIABLE DEPTH MILL, OVERLAY 3"3.13 48,834 100 85.3 76.7 84.9 1,374,077$ PRAIRIE MEADOWSVARIABLE DEPTH MILL, OVERLAY 3"1.76 26,814 100 87.4 69.5 83.8 754,485$ RIVERS EDGEVARIABLE DEPTH MILL, OVERLAY 3"2.07 33,085 100 88.5 73.6 85.3 930,936$ FOX HIGHLANDS/RAINTREE UNITS 1, 2 & 3VARIABLE DEPTH MILL, OVERLAY 3"4.42 72,855 100 91.5 72.4 85.4 2,049,974$ 8,311,750$ 2026 (FY27) STREET REHABILITATION OPTIONSTOTAL: 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 Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number Public Works Committee #2 Tracking Number PW 2021-61 Wheel Loader Purchase City Council – October 26, 2021 PW – 10/19/21 Moved forward to City Council agenda. PW 2021-61 Supermajority (6 out of 8) Supermajority due to sole source bid from Sourcewell Proposed purchase of new wheel loader and trade in of current unit. Eric Dhuse Public Works Name Department Summary Staff proposes to purchase a new wheel loader to replace our current model which is a 2006. Background This was last talked about by the Public Works Committee on March 16, 2021. I have attached the memo and minutes from that meeting for your review. At that time, staff proposed the purchase of a new wheel as part of the larger package but was not ready for approval yet. We are now seeking approval of a Sourcewell quote of $173,140 from Altorfer Cat which includes a 5 year/3000 hour extended warranty. The breakdown is as follows: List Price - $290,064 Dealer Prep - $2,330 Sourcewell Discount - $102,364 Trade In Allowance - $ 22,500 Base Price - $167,530 Warranty - $ 5,610 Total Cost $173,140 This is an increase of $15,170 in the price of the machine plus the $5610 for the extended warranty for a total of $20,780 increase in price since March. I am sure that, just like everything else, the supply and demand due to the supply chain issues has created this increase in price. To afford this purchase, staff is asking to postpone the $50,000 purchase of the seal coat machine until FY23. We will be working with Oswego to look at a joint purchase of this machine to save additional money. By postponing this purchase, we will free up the needed funds to purchase the wheel loader. If given the approval in late October, there is a 12-15 weeks, but our salesman was fairly confident it would be by the end of the year. Recommendation I recommend that we approve the Sourcewell Quote 032119-CAT from Altorfer Cat in the amount not to exceed $173,140. Since this is a Sourcewell quote purchase, it will require a supermajority vote. I also recommend accepting the trade in offer from Altorfer Cat of $22,500 for our current wheel loader. Memorandum To: Public Works Committee From: Eric Dhuse, Director of Public Works CC: Bart Olson, Administrator Date: October 7, 2021 Subject: Wheel Loader Purchase 1 | Page Summary Discussion of FY2021 Vehicle and Equipment Purchases. Background The City Council authorized the purchase of a new large dump truck and the rehab of two older dump trucks in FY 20, and the City took delivery of these trucks in FY 21. This put the City’s fleet of large dump trucks at 9 total: 1 new (2019), 1 almost new (2016), 2 rehabbed (2006 and 2008), and 5 older trucks (2004, 2006, 2007, 2007, and 2008). At this time, there is approximately $66,000 remain for equipment purchases in the Public Works Capital budget ($130,000 budgeted v. $63,986 spent to date) due to savings from a lower than anticipated purchase price for our skid steer and delaying the purchase of a mower. Staff would like to use the remaining budgeted funds to purchase a much needed replacement tractor. The proposed $680,000 plus the $66,000 remaining in the PW capital fund would be used to purchase the following vehicles and equipment: Equipment Purchase 1. Model: John Deere 4066R With Loader Price: $41,414.17 (purchased with leftover FY 21 funds, no budget amendment needed) Expected Delivery: 4-6 weeks Quote: Exhibit A This will replace a 1999 unit with unknown hours. Our current tractor does not have enough horsepower to do what we need it to do. After 22 years of service, it is time to replace this tractor with something that better suits our needs. The new tractor will be outfitted with a 10’ finish mower to help us improve our efficiency by saving us time when mowing large open areas such as treatment plants and tower sites. Memorandum To: Public Works Committee From: Eric Dhuse, Director of Public Works CC: Bart Olson, Administrator Date: March 16, 2021 Subject: Capital Purchases – PW Capital Discussion Public Works Committee Capital Item Purchases March 16, 2021 2 | Page 2. Model: Toro Z-Master 5000 Lawn Mower Price: $11,300. (7% increase over last year per vendor, purchased with FY 21 budget amendment funds) Expected Delivery: 4-6 weeks Quote: Exhibit B Addition to the fleet to assist in mowing. 3. Model: Caterpillar 930M Wheel loader Price: $153,580.00 (purchased with FY 21 budget amendment funds) Expected Delivery: Usually 6-8 weeks. It could be longer if demand increases. Quote: Exhibit C This will replace a 2006 unit with mechanical problems, needs new tires ($12,000), and the cab is rusting severely. We looked at rehabilitation for this machine, but the cost is too great compared to the resale value. 4. Model: SP300 Dual Spray Squeegee Sealcoat Machine Price: $54,034.50 (purchased with FY 21 budget amendment funds) Expected Delivery: 4-8 weeks from order date Quote: Exhibit D A new addition to the fleet to maintain trails and parking lots. 5. Model: LineLazer 5900 Striping machine Price: $8,500.00 (purchased with FY 21 budget amendment funds) Expected Delivery: Immediate Quote: Exhibit E This is a replacement for a current unit that does not have laser guidance or the ability to stripe dual lines. 6. Grapple bucket for wheel loader Price: $15,000 (purchased with FY 21 budget amendment funds) Expected Delivery: Immediate Quote: Waiting for a quote, will provide when available. Public Works Committee Capital Item Purchases March 16, 2021 3 | Page Vehicle Purchase 1. Model: 1 Ton Truck with Plow (proposing 2 trucks) Price: $114,000 each – includes utility boxes and snowplows. (purchased with FY 21 budget amendment funds, almost certainly rolled over into FY 22) Expected Delivery: unknown. It could be August, could be later Quote: Exhibit F One of the proposed trucks will be a replacement for a 2004 model, and one will be an addition to the fleet. The 2004 model has 97,000 miles of hauling materials and plowing snow. It has served us well, but it is now time to replace it before anything significant goes wrong. 2. Model: Peterbilt 348 Single Axle Cab & Chassis Price: $216,000 - includes equipment needed to outfit the vehicle. (purchased with FY 21 budget amendment funds, almost certainly rolled over into FY 22) Expected Delivery:10-12 months from order date Quote: Exhibit G This will be an addition to the fleet to assist in snow removal operations. Unfortunately, It will not be here for the next plow season. 3. Model: Rehabilitation of two (2) 2007 International dump trucks Price: $150,000 – includes box replacement, sandblasting and painting of steel parts, new spreader, new brine tank system, new strobe lights, new hydraulic block and lines, and new plow for one of the units. (purchased with FY 21 budget amendment funds, almost certainly rolled over into FY 22) Expected Delivery – 3-6 months after approval. These will be ready for the next plow season, which is crucial. This will allow us to provide better service to the residents at a lower cost than purchasing new trucks. Page 1 of 4 APPROVED 4/20/21 UNITED CITY OF YORKVILLE PUBLIC WORKS COMMITTEE Tuesday, March 16, 2021, 6:00pm Yorkville City Hall, Council Chambers 800 Game Farm Road 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 Agency Act, the United City of Yorkville is encouraging social distancing during the pandemic by allowing remote attendance for this meeting. IN ATTENDANCE: Committee Members Chairman Joe Plocher , remote Alderman Seaver Tarulis, remote Alderman Ken Koch, in-person Alderman Chris Funkhouser, remote Other City Officials City Administrator Bart Olson, in-person Assistant City Administrator Erin Willrett, remote Engineer Brad Sanderson, EEI, in-person Public Works Director Eric Dhuse, in-person Other Guests: Jason Pesola, remote The meeting was called to order at 6:00pm by Chairman Joe Plocher. Citizen Comments: Mr. Pesola thanked the city for everything it does. Previous Meeting Minutes: February 16, 2021 The minutes were approved as presented. New Business: 1. PW 2021-08 Snow Operations Report Mr. Dhuse reported a very busy February and that 3 trucks were down much of the month. He thanked the crew for the job they did with the equipment available. He will have the year end report next month. Alderman Funkhouser asked about the salt brine failure and how to mitigate it. Mr. Dhuse replied a replacement part is on order and the truck will be ready for service next year. Report is informational. Page 2 of 4 2. PW 2021-09 Water Department Reports for September – December 2020 and January 2021 Mr. Dhuse said less water was used in the winter. This is the monthly report for EPA and moves forward to City Council for approval. 3. PW 2021-10 Road to Better Roads Program – Contract Award 4. PW 2021-11 2021 Road to Better Roads Program – Construction Engineering Agreement Items 3 and 4 were discussed together. Bids were received and the low bidder was D Construction at $857,885.67 which is below the budget estimate. About $50,000 of the leftover money will be spent for striping and crack sealing. EEI will do the construction engineering to complete the work this summer at a cost of about $66,291. 5. PW 2021-12 Elizabeth Street and Appletree Court Water Main Improvements - Contract Award 6. PW 2021-13 Elizabeth Street and Appletree Court Water Main Improvements – Construction Engineering Agreement Eleven bids were received and the low bidder was Stokes Excavating from Rockford at $600,295.12. Mr. Sanderson recommended awarding the bid to them. The construction engineering agreement is with EEI for $68,791. Mr. Olson recommended approval. 7. PW 2021-14 Kennedy Road and Mill Road Intersection Improvements Engineering Agreement This is the last piece of the Mill Rd. project, east of this intersection, and is $51,383 for the engineering contract and $6,200 direct expense for design engineering from EEI. The job will be put out to bid and hopefully completed with funds from Grande Reserve. 8. PW 2021-15 Heartland Circle – Plat of Abrogation (1162 Spring Street) Mr. Sanderson said the property owner wishes to vacate the easement in the rear yard. It is a public utility easement with no utilities there and drainage is not needed. He recommends approval of the plat of abrogation which will shrink the easement by 10 feet of the 20-foot easement. Alderman Koch asked how it might affect the adjacent properties. The request is for a building permit for a pool and will not affect the nearby lots. This is recommended to move forward. 9. PW 2021-16 Ashley Road Improvements – Status Update An update of Ashley Rd. projects was given by Mr. Sanderson. He said based on past agreements with the city and the developer, the agreement was to complete Rt. 126 and Ashley improvements by November 2021 where Yorkville Christian School will be located. The developer has received the IDOT permit and is ready to meet that schedule. The city has reviewed and signed off on the plans and work will be started in June or July. Performance guarantees are in place to insure the work is completed. The committee was OK with this info. 10. PW 2021-17 Stop Sign Analysis a. Freemont and Somonauk Streets b. Heartland Circle A request was made for stop signs at Freemont and Somonauk. After review of traffic data, it does not support a 4-way stop, but it was recommended to replace the Freemont yield signs with stop signs. Mr. Sanderson said equipment to track speed data was used in this location. As a result, a stop sign is recommended at McHugh right off Rt. 47. The Heartland Circle requests did not meet the criteria for a stop sign. The committee concurred with the recommendations. Page 3 of 4 11. PW 2021-18 2021 EEI Hourly Rate Request Mr. Olson referred to a memo in the packet in which EEI requests an inflationary increase in their hourly rate for base level and supplementary contracts. There was no request in 2020. He said the city supports the request and noted that the city will receive fewer hours. Alderman Funkhouser requested information regarding how many hours have been reduced from the base contract. Regarding the rates themselves he asked about the variation of the increase between 3-6% and 33%. Mr. Sanderson said the 33% increase is for a GIS Tech whose rates were too low based on other similar positions. 12. PW 2021-19 Professional Services Intergovernmental Agreement with Oswego and Montgomery and Water Study Contribution Mr. Olson said the city proposes to pay Oswego $58,650.93 and about $4,000 in legal fees for work being completed on the water study which also benefits Yorkville. Oswego did not ask for contributions, however, Yorkville did not wish to duplicate services and the city will offset Oswego's costs. The Mayors have discussed this matter and this item will set up an agreement with Oswego and Montgomery with each town agreeing to pay the others for services as they see fit. Administrator Olson is recommending a positive vote for the agreement and the other vote is to approve the contribution shown above. A special counsel is also being recommended and other expenses will be forthcoming which will be discussed next month. A supplemental EEI agreement will likely be necessary also. Land acquisition might also be needed. 13. PW 2021-20 Wyland National Mayor's Challenge for Water Conservation Ms. Willrett said this is the city's fourth year in the challenge. There is information on social media and on the website. She said teachers will pick up this information for the classroom. She asked for approval of the resolution by the City Council and she said a press release will be issued. The committee agreed with participating in the challenge. 14. PW 2021-21 Sale of Surplus Vehicles Mr. Dhuse said he wishes to dispose of several vehicles in Public Works. The proposal is to sell or trade after the replacement vehicles are received. Two of the vehicles are tied to the next agenda item of a proposed vehicle purchase proposal. The committee members approved this action. 15. PW 2021-22 Public Works Vehicle Proposals Mr. Olson said the proposal is to buy $680,000 worth of vehicles and equipment as part of a 2021 Budget Amendment or 2022 Budget proposal, plus funds left over from 2021. More impact fees were received than expected. Mr. Dhuse outlined the desired purchases: tractor for $41,000 and 4-6 week turnaround time, lawnmower, replacement of wheel loader with 8-12 weeks turnaround, seal coating machine to do maintenance on trails etc., line sprayer, bucket for leaf pickup for wheel loader and 2 trucks. Two trucks have already been ordered and Mr. Dhuse proposed rehab on two other trucks. Alderman Funkhouser questioned the seal coating machine, however, Mr. Dhuse said he had done a time study that reflected a savings of $127,000 for the city being able to do the sealcoating on trails which have had no sealcoating thus far. Mr. Funkhouser had concerns about adding more tasks to staff. Mr. Dhuse said that rehabbing the 2007 trucks will add 5-7 more years to the truck lifespan and provide better resale value. He said it takes 2 years to receive a new truck once ordered. He said the city is lacking the necessary number of trucks in comparison to other communities. Page 4 of 4 In conclusion, Mr. Funkhouser asked for additional information while Mr. Tarulis said equipment is needed to do the job. Chairman Plocher suggested removing the purchase of a sealcoating machine, making it a separate item and moving the other items forward. Old Business: None Additional Business: Alderman Koch asked for a discussion on repairing additional streets. Mr. Olson said approximately $550,000 would be put towards roads yet to be determined. If bids are lucrative, other streets in Fox Hill will be added to the repair list. He asked the committee which roads they would like to see repaired and Mr. Dhuse had been asked to draft a list of additional streets that should be repaired. Estimates and an analysis will be brought to the April meeting. Alderman Funkhouser asked for a total of the expenditures for Roads to Better Roads as of now and for the summer. Mr. Olson provided that estimate. In another matter, Mr. Funkhouser noted that some of the downtown areas have gravel parking spaces which become muddy and he would like to see them paved. Chairman Plocher agreed. There was no further business and the meeting adjourned at 7:04pm. Minutes respectfully transcribed by Marlys Young, Minute Taker, in-person 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 Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number Administration Committee #1 Tracking Number CC 2021-53 Fiscal Year 2021 Annual Treasurer’s Report City Council – October 26, 2021 Majority Approval Please see attached. Rob Fredrickson Finance Name Department UNITED CITY OF YORKVILLE TREASURER’S REPORT FOR THE FISCAL YEAR ENDING APRIL 30, 2021 I certify that the following is true and correct to the best of my knowledge and belief. ______________________________ Rob Fredrickson Treasurer Summary Statement of Operations * Fund Type Beginning Fund Balance / Net Position Revenues Expenditures Other Financing Sources/(Uses) Ending Fund Balance / Net Position * General Fund $ 7,512,060 $ 19,560,740 $ 14,606,507 $ (3,293,939) $ 9,172,354 Library Fund 702,190 1,707,226 1,628,079 25,884 807,221 Parks & Recreation Fund 411,485 431,069 2,242,987 1,473,433 73,000 Citywide Capital Fund 588,155 1,448,272 3,122,610 1,205,752 119,569 Special Revenue Funds (1,512,292) 1,714,305 1,633,259 - (1,431,246) Debt Service Fund - 12,994 323,225 310,231 - Capital Project Funds 511,692 1,524,792 564,620 13,927 1,485,791 Enterprise Funds 68,192,414 6,879,644 5,145,230 1,402,962 71,329,790 Fiduciary Fund 10,864,983 4,617,447 906,100 - 14,576,330 * NOTE: Detailed financial information may be found at https://www.yorkville.il.us/Archive.aspx?ADID=4240 UNITED CITY OF YORKVILLE FOR THE FISCAL YEAR ENDING APRIL 30, 2021 RECEIPTS – GENERAL: PROPERTY TAXES 3,327,913; MUNICIPAL SALES TAX 3,617,361; NON-HOME RULE SALES TAX 2,724,628; ELECTRIC UTILITY TAX 705,758; NATURAL GAS UTILITY TAX 296,112; EXCISE TAX 227,090; TELEPHONE UTILITY TAX 8,340; CABLE FRANCHISE FEES 290,272; HOTEL TAX 66,751; VIDEO GAMING TAX 125,583; AMUSEMENT TAX 69,445; ADMISSIONS TAX 58,105; BUSINESS DISTRICT TAX 438,325; AUTO RENTAL TAX 15,081; STATE INCOME TAX 2,470,986; LOCAL USE TAX 855,744; CANNABIS EXCISE TAX 16,831; ROAD & BRIDGE TAX 52,363; PERSONAL PROPERTY REPLACEMENT TAX 22,429; GRANTS 1,597,189; MISC INTERGOVERNMENTAL 893; LIQUOR LICENSES 95,217; OTHER LICENSES & PERMITS 12,052; BUILDING PERMITS 495,059; CIRCUIT COURT FINES 32,472; ADMINISTRATIVE ADJUDICATION 13,941; OFFENDER REGISTRATION FEES 355; POLICE TOWS 62,500; GARBAGE SURCHARGE 1,355,077; UB COLLECTION FEES 172,889; ADMINISTRATIVE CHARGEBACK 213,896; POLICE SPECIAL DETAIL 1,350; INTEREST 12,085; REIMBURSEMENTS 56,038; RENTAL INCOME 4,000; MISCELLANEOUS INCOME 46,522; TRANSFERS 132,689; TOTAL 19,693,341. FOX HILL SSA: PROPERTY TAXES 16,034; TOTAL 16,034. SUNFLOWER SSA: PROPERTY TAXES 20,363; TOTAL 20,363. MOTOR FUEL TAX: MOTOR FUEL TAX 396,493; MFT HIGH GROWTH 79,463; TRANSPORTATION RENEWAL TAX 284,572; REBUILD ILLINOIS 626,812; INTEREST 1,402; TOTAL 1,388,742. 1 CITY-WIDE CAPITAL: BUILDING PERMITS 240,594; DEVELOPMENT FEES 134,274; ROAD CONTRIBUTION FEES 112,000; INFRASTRUCTURE FEES 787,642; INTEREST 69; REIMBURSEMENTS 127,867; MISCELLANEOUS INCOME 45,823; TRANSFERS 1,575,003; TOTAL 3,023,273. VEHICLE & EQUIPMENT FUND: GRANTS 9,490; DEVELOPMENT FEES 243,800; WEATHER WARNING SIREN FEES 2,441; ENGINEERING CAPITAL FEES 22,400; DUI FINES 3,228; ELECTRONIC CITATION FEES 770; MOWING INCOME 1,877; CHARGEBACKS 1,229,527; INTEREST 149; REIMBURSEMENTS 19,558; MISCELLANEOUS INCOME 2,411; SALE OF CAPITAL ASSETS 13,927; TOTAL 1,549,578. DEBT SERVICE: RECAPTURE FEES 12,994; TRANSFERS 310,231; TOTAL 323,225. WATER: WATER SALES 3,301,368; BULK WATER SALES 7,900; METER SALES 241,930; INFRASTRUCTURE FEES 822,094; CONNECTION FEES 689,353; INTEREST 1,302; REIMBURSEMENTS 2,524; RENTAL INCOME 100,010; MISCELLANEOUS INCOME 459; TRANSFERS 179,020; TOTAL 5,345,960. SEWER: MAINTENANCE FEES 1,029,173; INFRASTRUCTURE FEES 394,933; CONNECTION FEES 307,100; RIVER CROSSING FEES 755; INTEREST 480; REIMBURSEMENTS 4,400; MISCELLANEOUS INCOME 229; TRANSFERS 174,744; TOTAL 1,911,814. LAND CASH: CONTRIBUTIONS 18,770; MISCELLANEOUS INCOME 193; TOTAL 18,963. PARKS & RECREATION: SPECIAL EVENTS 9,549; CHILD DEVELOPMENT 83,029; ATHLETICS AND FITNESS 259,988; CONCESSION REVENUE 4,642; INTEREST 235; REIMBURSEMENTS 5,607; RENTAL INCOME 56,722; HOMETOWN DAYS 1,675; SPONSORSHIPS/DONATIONS 3,745; MISCELLANEOUS INCOME 7,551; TRANSFERS 1,473,433; TOTAL 1,906,176. LIBRARY: PROPERTY TAXES 1,561,523; PERSONAL PROPERTY REPLACEMENT TAX 7,432; GRANTS 21,651; FINES 3,249; SUBSCRIPTION CARDS 4,653; COPY FEES 1,428; INTEREST 1,268; MISCELLANEOUS INCOME 1,204; TRANSFERS 25,884; TOTAL 1,628,292. LIBRARY CAPITAL: DEVELOPMENT FEES 104,600; INTEREST 182; MISCELLANEOUS INCOME 31; TOTAL 104,813. COUNTRYSIDE TIF: PROPERTY TAXES 151,422; TOTAL 151,422. DOWNTOWN TIF: PROPERTY TAXES 70,677; TOTAL 70,677. DOWNTOWN TIF II: PROPERTY TAXES 47,342; MISCELLANEOUS INCOME 761; TOTAL 48,103. 2 PAYROLL: 0.01 TO 25,000.00 - AGUADO, YARILIZ; AGUILA, JESUS; AKTABOWSKI, CARTER; ALVAREZ, RAFAEL; ARENTSEN, DALE; ARNOLD, HEIDI; BAHR, NANCY; BARBANENTE, MARISA; BAZAN, JEAN; BEACH, ROBYN; BECK, ETHAN; BERG, VICTORIA; BRADSTREET, PATRICIA; BUECHNER, KRISTY; CARUSO, CALI; CLEVER, DAVID; COLLUM, NICOLE; CURRY, JETTA; CURTIS, MICHAEL; DAVIS, CHARLES; DE WIT, TIM; DICK, DAVID; DUFFEY, ANDREA; ENGLISH, LEAH; EVERNDEN, HAYDEN; EVERNDEN, HAYLEY; FAEDTKE, JESSICA; FILIPPI, JAZMIN; FORRISTALL, TIFFANY; FRIEDERS, JOEL; FUNKHOUSER, CHRIS; GALAUNER, JULIE; GARCIA, MAGDALENA; GARDINER, DONALD; GREWER, JACK; GREZLIK, CATHY; GULBRO, JOSIAH; HARTMANN, DODIE; HELMY, AMR; HOOPER, RYAN; HOOPER, STEPHANIE; JELENIEWSKI, ANDREW; JOHNSON, DESIRAE; KLIMEK, DANIELLE; KLINGEL, KIMBERLY; KNOX, CHERYL; KNUTSON, JOAN; KOCH, KENNETH; KONEN, CHRISTIE; LACOCO, PRISCILLA; LEGNER, KATHLEEN; LEON, IVAN; LINNANE, MARGARET; MANNING, BARBARA; MATLOCK, JOANNE; MATTSON, WILLIAM; MILSCHEWSKI, JACQUELYN; MINOR, ALLAN; MURPHY, ELIZABETH; NICKELS, ANTHONY; NILES, RENEE; O'CARROLL, BRITTANY; OSOSKY, JACK; PETERSON, JASON; PLOCHER, ARDEN; PURCELL, JOHN; RASMUSSON, AMBER; RENCH, JENNIFER; RHODES, BRETT; ROSE, JEANIE; SCHMIDT, MARGO; SILNEY, KAREN; TARULIS, SEAVER; THOMAS, LORI; TRANSIER, DANIEL; TUCEK, AMY; TUDISCO, KATHRYN; VAN CLEAVE, VIANNE; WARD, KENDYLL; WARREN, KARREN; ZOBEL, SUZANNE. PAYROLL: 25,000.01 TO 50,000.00 - CONARD, RYAN; GALAUNER, JACOB; GARCIA, LUIS; GREGORY, KATELYN; HARMON, RHIANNON; JACKSON, JAMIE; MOTT, STACEY; REDMON, STEVEN; SCOTT, TREVOR; SHAPIAMA, MARIESA; STEFFENS, GEORGE; WEISS, JENNETTE. PAYROLL: 50,000.01 TO 75,000.00 - AUGUSTINE, SHELLEY; BALOG, KIRSTEN; BEHLAND, JORI; BROWN, DAVID; CREADEUR, ROBERT; DEBORD, DIXIE; DECKER, NICOLE; DYON, JUDY; HASTINGS, GINA; HERNANDEZ, ADAM; HERNANDEZ, ERICK; IWANSKI-GOIST, SHARYL; JOHNSON, GEORGE; JORDON, ALEXANDER; KLEEFISCH, GLENN; KLEEFISCH, GLENN; MERTES, NICHOLAS; NELSON, TYLER; OLSEM, PAMELA; SCODRO, PETER; SHEPHERD, CORY; SMITH, DOUGLAS; SWANSON, LUKE; TOPPER, ELISA; WEBER, ROBERT; WEINERT, ANDREA; WRIGHT, RACHEL. PAYROLL: 75,000.01 TO 100,000.00 - BAUER, JONATHAN; BEHRENS, BRETT; BOROWSKI, KYLE; DAVIS, KYLE; ENGBERG, JASON; FISHER, RYAN; GERLACH, SARA; GOLDSMITH, RYAN; HART, ROBBIE; HENNE, DURKIN; HEYE, BRENDAN; HORNER, RYAN; HOULE, ANTHONY; JELENIEWSKI, ANDREW; JOHNSON, JEFFREY; KETCHMARK, MATTHEW; MEYER, DENNIS; NELSON, MATTHEW; OPP, JOSHUA; PICKERING, LISA; REMUS, SHAY; REMUS, SHAY; SENG, MATTHEW; SIMMONS, AMY; SOEBBING, ROMAN; SOELKE, THOMAS. PAYROLL: 100,000.01 TO 125,000.00 - CARLYLE, MITCHELL; HAYES, CHRISTOPER; HUNTER, JOHN; JEKA, CHRIS; KOLOWSKI, TIMOTHY; KUEHLEM, CHRISTOPHER; MCMAHON, PATRICK; RATOS, PETER; SLEEZER, JOHN; SLEEZER, SCOTT; STROUP, SAMUEL. PAYROLL: 125,000.01 AND OVER - BARKSDALE-NOBLE, KRYSTI; DHUSE, ERIC; EVANS, TIMOTHY; FREDRICKSON, ROB; JENSEN, JAMES; MIKOLASEK, RAYMOND; OLSON, BART; PFIZENMAIER, BEHR; WILLRETT, ERIN; TOTAL 7,580,697. 3 VENDOR DISBURSEMENTS OVER 2,500.00: A BEEP, LLC 4,039; ADVANCED AUTOMATION & CONTROLS 22,895; ADVANCED PHYSICAL MEDICINE 15,000; AGJS INC 8,000; ALBAMEX INC 5,000; ALFRED BENESCH & CO 11,900; ALL STAR SPORTS INSTRUCTION 2,509; ALTORFER INDUSTRIES 31,325; AMALGAMATED BANK 1,081,063; AMERICAN TIRE & AUTOMOTIVE 4,775; AMPERAGE ELECTRICAL SUPPLY 106,488; ANTHONY PLACE YORKVILLE 9,408; MNO FITNESS 15,000; AQUAFIX, INC. 6,166; RHS YORKVILLE LLC 5,000; ARNESON OIL CO 3,036; ARTLIP & SONS 3,219; AT&T 10,412; ATLAS BOBCAT 36,983; AURORA AREA CONVENTION & VISITORS BUREAU 57,808; CHRISTOPHER MIKUTA 14,600; B&F CONSTRUCTION 39,035; BAKER & TAYLOR 49,536; BCI BURKE CO 228,532; BAEK LEE 30,000; BLAIN'S FARM & FLEET 5,605; BLUE CROSS BLUE SHIELD 1,362,192; BNSF RAILWAY 13,998; BOB RIDINGS INC 102,024; BOOMBAH 6,702; BRENART EYE CLINIC 25,000; BRISTOL KENDALL FIRE DEPARTMENT 115,125; BURNT BARREL 12,500; UNITED COMMUNICATIONS 76,789; CAMBRIA SALES 691; CAPERS LLC 5,000; CARGILL 86,539; CENTRAL LIMESTONE 6,788; CHICAGO TRIBUNE 15,466; CINTAS CORPORATION 5,127; CIVIC PLUS 8,326; LOPEZ ALEXANDER ENTERRISE 5,000; COLLEGIATE LANDSCAPING 2,560; COMMONWEALTH EDISON 56,766; CONSTELLATION NEW ENERGY 13,994; CONTINENTAL ELECTRIC 3,065; CORDOGAN CLARK 29,780; CORE & MAIN 204,411; CORNISH CHIRO 10,000; COX LANDSCAPING 25,555; CROSS EVANGELICAL LUTHERN 5,000; D CONSTRUCTION 27,674; AAHANA LLC 2,500; DEARBORN 16,526; DELL MARKETING 3,847; DIRECT ENERGY 301,081; MARLO, INC 10,000; DLK, LLC 181,200; DLL FINANCIAL SERVICES 18,378; DRH CAMBRIDGE HOMES 17,500; THOMAS & JULIE FLETCHER 4,921; DUYS SHOES 30,366; DYNEGY ENERGY 65,240; EATON CORPORATION 48,750; EBSCO INDUSTRIES 2,801; ECO CLEAN 44,168; EJ EQUIPMENT 34,235; ENCAP 7,150; ENGINEERING ENTERPRISES 727,464; EXMPLIFY HEALTH CENTER 10,000; FAST BURRITO 25,000; FIRST NATIONAL BANK OF OMAHA 2,596,351; FIRST NONPROFIT UNEMPLOYEMENT 33,165; FIRST RESPONDERS WELLNESS 5,250; RAQUEL HERRERA 3,544; FLIGHT TEAM 19,000; FOX VALLEY FIRE & SAFETY 3,040; WHITE WATER ICE CREAM 22,500; J & D INGENUITIES 4,669; GP MAINTENANCE SERVICES 56,000; GARDINER KOCH & WEISBERG 63,100; GENEVA CONSTRUCTION 622,538; GINGER & SOUL 14,500; GLATFELTER UNDERWRITING 183,847; GLOBAL WATER SERVICES 124,245; RYAN GOLDSMITH 3,618; GRACE HOLLISTIC 15,000; PLETKA FAMILY RENTAL 4,300; GRNE SOLAR 8,269; HARI DEVELOPMENT 3,330; HARMONY AESTHETICS 18,100; HARRIS COMPUTER SYSTEMS 27,224; HAWKINS INC 6,312; HERITAGE HOME 15,000; HOMER TREE CARE 13,500; HOUSEAL LAVIGNE 6,509; HZ PROPERTIES 42,140; IDEA MARKETING GROUP 17,750; ILLINOIS EPA 62,515; ILLINOIS TREASURER 282,554; ILLINOIS STATE POLICE 4,718; ILLINOIS RAILWAY 5,290; ILLINOIS TRUCK MAINTENANCE 48,623; ILLINOIS PUBLIC RISK FUND 185,518; IMAGINE NATION 5,391; IMPACT NETWORKING 6,322; IMPERIAL INVESTMENTS 63,290; INGEMUNSON LAW OFFICES 3,750; INLAND CONTINENTAL PROPERTY 161,661; INNOVATIVE UNDERGROUND 4,350; INTERDEV 127,374; ITRON 5,897; JULIE 7,962; K HOVNANIAN HOMES 66,618; KATHLEEN FIELD ORR 84,433; KCJ RESTORATION 20,979; KENCOM PUBLIC SAFETY DISPATCH 147,693; KENDALL COUNTY ASSOCIATION OF CHIEFS 3,628; KENDALL COUNTY RECORDER 3,177; KENDALL CROSSING 27,866; KENDALL COUNTY TREASURER 28,550; KIESLER'S POLICE SUPPLY 2,628; LANER MUCHIN LTD 40,008; LAUTERBACH & AMEN LLP 34,700; LECUYER PAINTING & DECORATING, 44,900; LENNAR 54,222; LIGHTHOUSE CENTERS 5,000; LINCOLN FINANCIAL GROUP 11,643; LINDCO EQUIPMENT SALES 60,548; LITTLE LEARNER 5,000; LLOYD WARBER 6,570; THE IDEA PROS 5,000; MAD BOMBER FIREWORK 4 PRODUCTIONS 33,800; MC CUE BUILDERS 4,000; MCCANN INDUSTRIES 3,351; MEADE ELECTRIC CO 4,715; MEADOWBROOK BUILDERS 10,500; MENARDS 250,117; MESIROW INSURANCE SERVICES 21,832; METLIFE SMALL BUSINESS 109,293; METRO WEST COG 6,658; METROPOLITAN INDUSTRIES 166,652; MID AMERICAN WATER 6,238; MID AMERICAN TECHNOLOGY 4,722; MIDWEST SALT 115,631; MIDWEST TAPE 4,248; MIKE & DENISE'S PIGEON HILL 30,000; MONROE TRUCK EQUIPMENT 12,992; MORROW BROTHERS FORD 141,625; MUNICIPAL MARKING DISTRIBUTORS 3,090; ANGELA MURRAY 5,172; MWM CONSULTING GROUP 8,400; NARVICK BROS LUMBER 7,850; NATIONAL WASH AUTHORITY 6,500; NCG YORKVILLE 15,000; QUADIENT FINANCE 4,301; NICOR GAS 40,972; NORTH EAST MULTI-REGIONAL 3,410; NVR INC 4,850; CYNTHIA O'LEARY 3,896; O'MALLEY WELDING & FABRICATING 10,745; OSWEGO FIRE PROTECTION DISTRICT 6,760; OTTOSEN DINOLFO 18,311; OUTSOURCE SOLUTIONS GROUP, INC 4,892; OVERDRIVE 3,000; PARADISE COVE 15,000; PARMA HOLDINGS 15,000; ANKA ENTERPRISES INC 8,500; PB LOADER CORPORATION 52,243; JOCEMANSOPHY INC. 19,000; PAYMENTUS 42,345; PERFORMANCE CONSTRUCTION 5,531; BEHR PFIZENMAIER 6,030; PIT STOP 12,969; PLAY ILLINOIS LLC 3,492; POSTIVE MEDIA SOLUTIONS 4,000; SCOTT D VLK DDS PC 10,000; PRAIRIECAT 20,165; LAMBERT PRINT SOURCE 3,333; PROSPAN MANUFACTURING 6,737; PULTE GROUP 140,273; R.J. KUHN INC 2,732; R.J. O'NEIL INC 18,770; RAGING WAVES 59,071; RAY O'HERRON CO 7,220; RAZOR SHARP BARBER SHOP 12,000; REICHERT MEDICAL 10,000; RESOURCE MANAGEMENT ASSOCIATES 10,115; HENNESSY'S RIVERVIEW FORD 2,951; 1901 BRIDGE STREET INC 12,500; RONDO ENTERPRISES 4,870; TCB 123 LLC 12,500; RYAN HOMES 189,177; S&G COMMUNICATIONS 3,707; COPA INC 25,000; FRANKIE J. SANTORO 7,027; SEBIS DIRECT 26,255; SENSE OF SAMADHI 10,000; SHI INTERNATIONAL 5,860; SIKICH LLP 20,977; JOHNSON CONTROLS 20,369; SOUND INCORPORATED 4,882; BBQ 123 LLC 12,500; STERCHI CHIROPRACTIC 15,000; STERLING CODIFIERS 3,789; SUBURBAN LABORATORIES 6,813; NDB ENTERPRISES 25,000; SUPERIOR ASPHALT 6,031; TAEKWONDO KOREA CENTER 25,000; BANK OF NEW YORK 1,992,073; THE HEARTLAND SCHOOL 30,000; THE IDEA PROS 25,000; THE SCRAP CABANA 4,800; THE TURF TEAM 2,529; THYSSENKRUPP ELEVATOR 3,239; TIM GREYER BUILDERS 15,000; TKB ASSOCIATES 2,719; TODAY'S BUSINESS SOLUTIONS 6,626; TRAFFIC CONTROL 28,490; TREASURE BEADS 16,500; TRICO MECHANICAL 19,811; UMB BANK 316,588; UMBRELLA TECHNOLOGIES 5,900; UNITED SEPTIC 2,600; US BANK 162,850; VERITAS REALTY 5,172; VERNE HENNE CONSTRUCTION 3,043; VILLAGE OF OSWEGO 144,133; CHRISTINE M. VITOSH 8,300; WATER PRODUCTS 9,472; WATER SERVICES CO 20,032; WATER SOLUTIONS UNLIMITED 26,907; WAUBONSEE COMMUNITY COLLEGE 86,396; WE GROW KIDS 5,000; WEBLINX INC 3,500; WALLY WERDERICH 3,450; WEX BANK 57,362; WINDING CREEK NURSERY 9,320; YORKVILLE BRISTOL SANITARY DISTRICT 4,038,583; YORKVILLE AUTO BODY 10,000; YORKVILLE SCHOOL DISTRICT 177,852; MARLYS J. YOUNG 3,926; ZENON CO 2,625; EXPENSE DISBURSEMENTS UNDER 2,500.00 209,959; TOTAL 20,548,678. 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 Administration Committee #2 Tracking Number ADM 2021-39 Treasurer’s Report for September 2021 City Council – October 26, 2021 ADM – 10/20/21 Moved forward to City Council agenda. ADM 2021-39 Majority Approval Rob Fredrickson Finance Name Department (Unaudited) Beginning Fund Balance Sept Revenues YTD Revenues Revenue Budget % of Budget Sept Expenses YTD Expenses Expense Budget % of Budget Projected Ending Fund Balance General Fund01 - General 9,172,352$ 2,833,714$ 10,650,162$ 18,100,270$ 59%1,639,788$ 6,806,456$ 18,100,270$ 38%13,016,058$ Special Revenue Funds15 - Motor Fuel Tax1,243,821 68,670 529,744 1,260,019 42%6,149 491,692 2,435,413 20%1,281,873 79 - Parks and Recreation 73,002 264,482 1,063,296 2,643,058 40% 243,717 1,003,011 2,716,058 37% 133,287 72 - Land Cash 31,131 - 1,329 25,760 5% - - 5,000 0% 32,460 87 - Countryside TIF (1,211,223) 168,913 226,260 260,727 87% 948 53,298 223,397 24% (1,038,261) 88 - Downtown TIF (1,448,929) 37,770 95,915 70,000 137% 3,542 224,125 291,412 77% (1,577,139) 89 - Downtown TIF II (47,869) 32,018 75,298 48,526 0% - 19,448 30,500 64% 7,981 11 - Fox Hill SSA 10,231 6,965 15,888 19,000 84% 1,475 3,836 59,200 6% 22,283 12 - Sunflower SSA (8,409) 9,137 19,754 21,000 94% 1,100 8,764 17,200 51% 2,581 Debt Service Fund42 - Debt Service - 27,556 139,281 329,375 42% - 9,925 329,375 3% 129,356 Capital Project Funds25 - Vehicle & Equipment 1,485,790 28,338 177,537 547,226 32% 16,714 279,440 1,877,998 15% 1,383,888 24 - Buildings & Grounds - 2,874 8,791,708 9,584,249 92% 87,865 2,349,755 9,584,249 25% 6,441,953 23 - City-Wide Capital 119,566 79,659 2,750,194 5,808,072 47% 526,467 703,887 5,545,285 13% 2,165,873 Enterprise Funds *51 - Water3,901,358 100,257 2,010,737 5,061,271 40%244,904 1,346,262 6,081,733 22%4,565,833 *52 - Sewer864,688 72,296 841,130 2,275,602 37%92,654 430,417 2,428,579 18%1,275,401 Library Funds82 - Library Operations638,033 653,471 1,625,410 1,692,702 96%55,969 351,092 1,709,443 21%1,912,351 84 - Library Capital 169,187 9,766 60,257 50,200 120% 5,343 13,003 95,500 14% 216,441 Total Funds14,992,729$ 4,395,886$ 29,073,901$ 47,797,057$ 61%2,926,635$ 14,094,411$ 51,530,612$ 27%29,972,219$ * Fund Balance EquivalencyRob Fredrickson, Finance Director/TreasurerUNITED CITY OF YORKVILLE TREASURER'S REPORT - for the month ending September 30, 2021Cash BasisAs Treasurer of the United City of Yorkville, I hereby attest, to the best of my knowledge, that the information contained in this Treasurer's Report is accurate as of the date detailed herein. Further information is available in the Finance 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 Administration Committee #3 Tracking Number ADM 2021-41 2011 Bond Refinancing City Council – October 26, 2021 ADM – 10/20/21 Moved forward to City Council agenda. ADM 2021-41 Majority Approval Rob Fredrickson Finance Name Department Summary Review of the process to issue $1 million in additional proceeds (“new money”) in conjunction with the refinancing of the 2011 refunding bonds. Background At the October 12th meeting, staff presented City Council with three different scenarios regarding the refinancing of the 2011 refunding bonds (which were issued in November of 2011 in order to refinance the 2005D and 2008 refunding bonds, which were initially issued to finance construction of the Rob Roy Creek sewer interceptor) as summarized below: Scenario One – Refinance the 2011 Refunding Bonds Only Scenario Two – Refinance the 2011 Refunding Bonds + New Money in the Amount of $1 Million Scenario Three – Refinance the 2011 Refunding Bonds + New Money in the Amount of $2 Million Per the direction provided at that meeting, Council has tentatively chosen to pursue Scenario Two. Exhibit A shows various projected debt service reports related to the refinancing of the 2011 refunding bonds, with the inclusion of an additional $1 million in new money. As shown on page 1, total bond proceeds totaling $5,155,000 would be allocated between the (52) Sewer Fund ($4.145 million to refinance the 2011 bonds) and the (24) Buildings & Grounds Fund ($1.01 million) to finance improvements to the 651 Prairie Point building, less issuance costs. The 2011 bond refunding savings would remain at ~$242,000, as noted on page 6. As noted on the attached timeline (Exhibit B), the first step in the issuance process would be the adoption of the Intent to Issue (i.e., Authorizing) Ordinance by City Council on October 26th, which would establish the maximum amount of principal that could be issued (Exhibit C). At the request of Council, the maximum amount of the additional bond proceeds has been set at $1,050,000; comprised of $1 million in principal and $50,000 for issuance costs. Please note that the City is required to only adopt an intent ordinance for the new money portion of the bonds, since the remaining bond proceeds would be used to refund existing debt. Moreover, the intent ordinance only sets the maximum amount that the bonds could be issued for. Council always reserves the right to issue the bonds for less than that amount, should it choose to do so. In addition to setting the maximum amount of the potential bond issue, the intent to issue ordinance also establishes what activities the City may use the bond proceeds on. In order to give the City as much flexibility as possible, the parameters are fairly extensive. Besides being able to spend the bond proceeds on the renovation of the Prairie Point building, the ordinance also allows for proceeds to be spent on the acquisition or renovation of any building within the City for municipal purposes, and any water, sewer or roadway repair or improvement. Assuming passage of the intent ordinance, Council would then be presented with a second ordinance authorizing a public hearing, which would be conducted at the November 9th meeting. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: October 14, 2021 Subject: Bonds – Intent Ordinance, Public Hearing & Process Discussion Presuming that both ordinances (Exhibit C & D) are approved by Council on October 26th, the next step would be to publish the Intent Ordinance and the Notice of Public Hearing in a local newspaper, which would be completed by staff later that week. The publication of these documents would also begin the 30-day Backdoor Referendum period, pursuant to the Bond Issuance Notification Act (BINA). After the public hearing (also required by BINA), the remaining tentative schedule for the issuance of the bonds would be as follows: The 30-day Backdoor Referendum period would culminate during the week of November 29th. In addition, 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 November. The bond sale would take place on December 14th, followed by adoption of the bond ordinance by City Council that evening. Closing would take place in early January 2022; issuance costs would be paid, and the City would receive $1 million in new money bond proceeds to finance improvements. All and all, the issuance process would take roughly 60 days to complete, from approval of the authorizing ordinance through the closing date, assuming the City chooses to begin the process on October 26th. Recommendation This is an informational item for discussion purposes. Unless directed otherwise by the Administration Committee, staff is planning to present these materials at the October 26th meeting for the consideration of City Council. United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 Refunding of 2011 Bonds / $1M New Money /Preliminary Table of Contents Report ISSUE SUMMARY Total Issue Sources And Uses 1 Debt Service Schedule 2 Net Debt Service Schedule 3 Pricing Summary 4 Proof of Bond Yield @ 1.5000368%5 REFUNDING OF 2011 Debt Service Comparison 6 Debt Service Schedule 7 Net Debt Service Schedule 8 Current Refunding Escrow 9 Debt Service To Maturity And To Call 10 NEW MONEY Debt Service Schedule 11 Net Debt Service Schedule 12 2022 Refunding PRLM $1M n | Issue Summary | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 Refunding of 2011 Bonds / $1M New Money /Preliminary Total Issue Sources And Uses Dated 01/06/2022 | Delivered 01/06/2022 Refunding of 2011 New Money Issue Summary Sources Of Funds Par Amount of Bonds $4,145,000.00 $1,010,000.00 $5,155,000.00 Total Sources $4,145,000.00 $1,010,000.00 $5,155,000.00 Uses Of Funds Costs of Issuance 42,213.87 10,286.13 52,500.00 Deposit to Project Construction Fund - 1,000,000.00 1,000,000.00 Deposit to Current Refunding Fund 4,097,921.10 - 4,097,921.10 Rounding Amount 4,865.03 (286.13)4,578.90 Total Uses $4,145,000.00 $1,010,000.00 $5,155,000.00 2022 Refunding PRLM $1M n | Issue Summary | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 1 Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 Refunding of 2011 Bonds / $1M New Money /Preliminary Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 01/06/2022 - - - - - 06/30/2022 - - 37,373.75 37,373.75 - 12/30/2022 1,260,000.00 1.500% 38,662.50 1,298,662.50 1,336,036.25 06/30/2023 - - 29,212.50 29,212.50 - 12/30/2023 1,275,000.00 1.500% 29,212.50 1,304,212.50 1,333,425.00 06/30/2024 - - 19,650.00 19,650.00 - 12/30/2024 1,300,000.00 1.500% 19,650.00 1,319,650.00 1,339,300.00 06/30/2025 - - 9,900.00 9,900.00 - 12/30/2025 1,320,000.00 1.500% 9,900.00 1,329,900.00 1,339,800.00 Total $5,155,000.00 -$193,561.25 $5,348,561.25 - Yield Statistics Bond Year Dollars $12,904.08 Average Life 2.503 Years Average Coupon 1.5000000% Net Interest Cost (NIC)1.5000000% True Interest Cost (TIC)1.5000368% Bond Yield for Arbitrage Purposes 1.5000368% All Inclusive Cost (AIC)1.9206652% IRS Form 8038 Net Interest Cost 1.5000000% Weighted Average Maturity 2.503 Years 2022 Refunding PRLM $1M n | Issue Summary | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 2 Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 Refunding of 2011 Bonds / $1M New Money /Preliminary Net Debt Service Schedule Date Principal Coupon Interest Total P+I Net New D/S 12/30/2022 1,260,000.00 1.500% 76,036.25 1,336,036.25 1,336,036.25 12/30/2023 1,275,000.00 1.500% 58,425.00 1,333,425.00 1,333,425.00 12/30/2024 1,300,000.00 1.500% 39,300.00 1,339,300.00 1,339,300.00 12/30/2025 1,320,000.00 1.500% 19,800.00 1,339,800.00 1,339,800.00 Total $5,155,000.00 -$193,561.25 $5,348,561.25 $5,348,561.25 2022 Refunding PRLM $1M n | Issue Summary | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 3 Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 Refunding of 2011 Bonds / $1M New Money /Preliminary Pricing Summary Maturity Type of Bond Coupon Yield Maturity Value Price Dollar Price 12/30/2022 Serial Coupon 1.500% 1.500% 1,260,000.00 100.000% 1,260,000.00 12/30/2023 Serial Coupon 1.500% 1.500% 1,275,000.00 100.000% 1,275,000.00 12/30/2024 Serial Coupon 1.500% 1.500% 1,300,000.00 100.000% 1,300,000.00 12/30/2025 Serial Coupon 1.500% 1.500% 1,320,000.00 100.000% 1,320,000.00 Total ---$5,155,000.00 -$5,155,000.00 Bid Information Par Amount of Bonds $5,155,000.00 Gross Production $5,155,000.00 Bid (100.000%)5,155,000.00 Total Purchase Price $5,155,000.00 Bond Year Dollars $12,904.08 Average Life 2.503 Years Average Coupon 1.5000000% Net Interest Cost (NIC)1.5000000% True Interest Cost (TIC)1.5000368% 2022 Refunding PRLM $1M n | Issue Summary | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 4 Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 Refunding of 2011 Bonds / $1M New Money /Preliminary Proof of Bond Yield @ 1.5000368% Date Cashflow PV Factor Present Value Cumulative PV 01/06/2022 - 1.0000000x - - 06/30/2022 37,373.75 0.9928029x 37,104.77 37,104.77 12/30/2022 1,298,662.50 0.9854121x 1,279,717.78 1,316,822.54 06/30/2023 29,212.50 0.9780764x 28,572.06 1,345,394.60 12/30/2023 1,304,212.50 0.9707952x 1,266,123.28 2,611,517.88 06/30/2024 19,650.00 0.9635683x 18,934.12 2,630,451.99 12/30/2024 1,319,650.00 0.9563952x 1,262,106.86 3,892,558.86 06/30/2025 9,900.00 0.9492754x 9,397.83 3,901,956.68 12/30/2025 1,329,900.00 0.9422087x 1,253,043.32 5,155,000.00 Total $5,348,561.25 -$5,155,000.00 - Derivation Of Target Amount Par Amount of Bonds $5,155,000.00 Original Issue Proceeds $5,155,000.00 2022 Refunding PRLM $1M n | Issue Summary | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 5 Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 Refunding of 2011 Bonds Portion Debt Service Comparison Date Total P+I Net New D/S Old Net D/S Savings 12/30/2022 1,076,138.75 1,076,138.75 1,135,266.00 59,127.25 12/30/2023 1,071,950.00 1,071,950.00 1,134,178.00 62,228.00 12/30/2024 1,076,575.00 1,076,575.00 1,136,378.00 59,803.00 12/30/2025 1,075,900.00 1,075,900.00 1,136,652.00 60,752.00 Total $4,300,563.75 $4,300,563.75 $4,542,474.00 $241,910.25 PV Analysis Summary (Net to Net) Gross PV Debt Service Savings 232,078.32 Net PV Cashflow Savings @ 1.921%(AIC)232,078.32 Contingency or Rounding Amount 4,865.03 Net Present Value Benefit $236,943.35 Net PV Benefit / $4,095,000 Refunded Principal 5.786% Net PV Benefit / $4,145,000 Refunding Principal 5.716% Refunding Bond Information Refunding Dated Date 1/06/2022 Refunding Delivery Date 1/06/2022 2022 Refunding PRLM $1M n | Refunding of 2011 | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 6 Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 Refunding of 2011 Bonds Portion Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 01/06/2022 - - - - - 06/30/2022 - - 30,051.25 30,051.25 - 12/30/2022 1,015,000.00 1.500% 31,087.50 1,046,087.50 1,076,138.75 06/30/2023 - - 23,475.00 23,475.00 - 12/30/2023 1,025,000.00 1.500% 23,475.00 1,048,475.00 1,071,950.00 06/30/2024 - - 15,787.50 15,787.50 - 12/30/2024 1,045,000.00 1.500% 15,787.50 1,060,787.50 1,076,575.00 06/30/2025 - - 7,950.00 7,950.00 - 12/30/2025 1,060,000.00 1.500% 7,950.00 1,067,950.00 1,075,900.00 Total $4,145,000.00 -$155,563.75 $4,300,563.75 - Yield Statistics Bond Year Dollars $10,370.92 Average Life 2.502 Years Average Coupon 1.5000000% Net Interest Cost (NIC)1.5000000% True Interest Cost (TIC)1.5000368% Bond Yield for Arbitrage Purposes 1.5000368% All Inclusive Cost (AIC)1.9208627% IRS Form 8038 Net Interest Cost 1.5000000% Weighted Average Maturity 2.502 Years 2022 Refunding PRLM $1M n | Refunding of 2011 | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 7 Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 Refunding of 2011 Bonds Portion Net Debt Service Schedule Date Principal Coupon Interest Total P+I Net New D/S 12/30/2022 1,015,000.00 1.500% 61,138.75 1,076,138.75 1,076,138.75 12/30/2023 1,025,000.00 1.500% 46,950.00 1,071,950.00 1,071,950.00 12/30/2024 1,045,000.00 1.500% 31,575.00 1,076,575.00 1,076,575.00 12/30/2025 1,060,000.00 1.500% 15,900.00 1,075,900.00 1,075,900.00 Total $4,145,000.00 -$155,563.75 $4,300,563.75 $4,300,563.75 2022 Refunding PRLM $1M n | Refunding of 2011 | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 8 Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 Refunding of 2011 Bonds Portion Current Refunding Escrow Date Rate Receipts Disbursements Cash Balance 01/06/2022 - 4,097,921.10 4,097,921.10 - Total -$4,097,921.10 $4,097,921.10 - Investment Parameters Investment Model [PV, GIC, or Securities]Securities Default investment yield target Unrestricted Cash Deposit 4,097,921.10 Total Cost of Investments $4,097,921.10 Target Cost of Investments at bond yield $4,097,921.10 Yield to Receipt - Yield for Arbitrage Purposes 1.5000368% 2022 Refunding PRLM $1M n | Refunding of 2011 | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 9 Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois Series 2011 - Refunds 2005D Except for 500 in 2011 Blc Review Debt Service To Maturity And To Call Date Refunded Bonds Refunded Interest D/S To Call Principal Coupon Interest Refunded D/S 01/06/2022 4,095,000.00 2,921.10 4,097,921.10 - - - - 06/30/2022 - - - - - 87,633.00 87,633.00 12/30/2022 - - - 960,000.00 4.280% 87,633.00 1,047,633.00 06/30/2023 - - - - - 67,089.00 67,089.00 12/30/2023 - - - 1,000,000.00 4.280% 67,089.00 1,067,089.00 06/30/2024 - - - - - 45,689.00 45,689.00 12/30/2024 - - - 1,045,000.00 4.280% 45,689.00 1,090,689.00 06/30/2025 - - - - - 23,326.00 23,326.00 12/30/2025 - - - 1,090,000.00 4.280% 23,326.00 1,113,326.00 Total $4,095,000.00 $2,921.10 $4,097,921.10 $4,095,000.00 -$447,474.00 $4,542,474.00 Yield Statistics Base date for Avg. Life & Avg. Coupon Calculation 1/06/2022 Average Life 2.536 Years Average Coupon 4.2800000% Weighted Average Maturity (Par Basis) 2.536 Years Weighted Average Maturity (Original Price Basis) 2.536 Years Refunding Bond Information Refunding Dated Date 1/06/2022 Refunding Delivery Date 1/06/2022 Ser 2011 FINAL | SINGLE PURPOSE | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 10 Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 $1M New Money Portion Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 01/06/2022 - - - - - 06/30/2022 - - 7,322.50 7,322.50 - 12/30/2022 245,000.00 1.500% 7,575.00 252,575.00 259,897.50 06/30/2023 - - 5,737.50 5,737.50 - 12/30/2023 250,000.00 1.500% 5,737.50 255,737.50 261,475.00 06/30/2024 - - 3,862.50 3,862.50 - 12/30/2024 255,000.00 1.500% 3,862.50 258,862.50 262,725.00 06/30/2025 - - 1,950.00 1,950.00 - 12/30/2025 260,000.00 1.500% 1,950.00 261,950.00 263,900.00 Total $1,010,000.00 -$37,997.50 $1,047,997.50 - Yield Statistics Bond Year Dollars $2,533.17 Average Life 2.508 Years Average Coupon 1.5000000% Net Interest Cost (NIC)1.5000000% True Interest Cost (TIC)1.5000367% Bond Yield for Arbitrage Purposes 1.5000368% All Inclusive Cost (AIC)1.9198564% IRS Form 8038 Net Interest Cost 1.5000000% Weighted Average Maturity 2.508 Years 2022 Refunding PRLM $1M n | New Money | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 11 Preliminary, As of October 5, 2021 United City of Yorkville, Kendall County, Illinois General Obligation Bonds (ARS), Series 2021 Dated: January 6, 2022 $1M New Money Portion Net Debt Service Schedule Date Principal Coupon Interest Total P+I Net New D/S 12/30/2022 245,000.00 1.500% 14,897.50 259,897.50 259,897.50 12/30/2023 250,000.00 1.500% 11,475.00 261,475.00 261,475.00 12/30/2024 255,000.00 1.500% 7,725.00 262,725.00 262,725.00 12/30/2025 260,000.00 1.500% 3,900.00 263,900.00 263,900.00 Total $1,010,000.00 -$37,997.50 $1,047,997.50 $1,047,997.50 2022 Refunding PRLM $1M n | New Money | 10/ 5/2021 | 4:39 PM Speer Financial, Inc. Page 12 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 (September 1, 2021) Task Party Responsible Date Distribute Draft POS Speer Week of October 11 Adoption of Authorizing City October 26 Ordinance Publish Authorizing City Week of October 26 Ordinance and Notice of BINA Hearing Begin 30-Day Backdoor Referendum Period Distribute Rating Package Speer Week of October 11 Comments received on draft All Parties Week of November 1 POS Bond Issue Notification Act City November 9 (BINA) Hearing Rating Call City and Speer Week of November 8 Receive Bond Rating City and Speer Week of November 15 Distribute Bond Bond Counsel Week of November 22 Ordinance Finalize and Print POS Speer November 30 Bond Sale All Parities December 14 Bond Ordinance Adopted City December 14 Bond Closing All Parties January 6 39071136.2 MINUTES of a regular public meeting of the City Council of the United City of Yorkville, Kendall County, Illinois, held in the City Hall, 800 Game Farm Road, Yorkville, Illinois, at 7 o’clock P.M., on the 26th day of October, 2021. The Mayor called the meeting to order and directed the City Clerk to call the roll. Upon the roll being called, John Purcell, the City 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 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, in view of the need to provide funds for (i) the renovation of the new Yorkville City Hall and Police Station at 651 Prairie Pointe Drive; (ii) the acquisition and/or renovation of additional existing buildings located within the City for municipal purposes; and (iii) other capital infrastructure projects within the City including water, sewer and road construction and repairs, the City Council would consider the adoption of an ordinance authorizing the issuance of its general obligation alternate revenue bonds pursuant to Section 15 of the Local Government Debt Reform Act of the State of Illinois, as amended, and the 2 Municipal Code of the State of Illinois, as amended, and directing the publication of a notice setting forth the determination of the City Council to issue such bonds. Whereupon Alderman ____________________ presented and the City Clerk read by title an Ordinance 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: AN ORDINANCE authorizing the issuance of general obligation alternate revenue bonds of the United City of Yorkville, Kendall County, Illinois in an amount not to exceed $1,050,000 pursuant to Section 15 of the Local Government Debt Reform Act of the State of Illinois, as amended, and the Municipal Code of the State of Illinois, as amended. * * * * * WHEREAS, the United City of Yorkville, Kendall County, 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 (the “Debt Reform Act”); and WHEREAS, the Mayor and the City Council of the City (the “City Council”) have determined that it is advisable, necessary and in the best interests of the public health, safety, welfare and convenience of the City to (i) renovate the new Yorkville City Hall and Police Station at 651 Prairie Pointe Drive, (ii) acquire and/or renovate additional existing buildings located within the City for municipal purposes; and (iii) provide for other capital infrastructure projects within the City including water, sewer and road construction and repairs (collectively, the “Project”), all in accordance with the preliminary plans and estimates of costs therefor heretofore presented to the City Council and WHEREAS, the estimated costs of the Project, including, without limitation, legal, financial, bond discount, bond registrar, paying agent and other related banking fees, printing and publication costs and other expenses, does not exceed $1,050,000, but the City does not currently have sufficient funds on hand and lawfully available to pay such costs; and WHEREAS, pursuant to the provisions of the Debt Reform Act, “Alternate Bonds” (as defined therein) may be issued whenever there exists a revenue source for the City; and 2 WHEREAS, the costs of the Project are expected to be paid for from the proceeds of the general obligation alternate revenue bonds which are authorized to be issued pursuant to the Debt Reform Act, subject to the right of backdoor petition for referendum; and WHEREAS, it is necessary and for the best interests of the City that the Project be undertaken, and, in order to finance the cost thereof, it will be necessary for the City to issue its general obligation alternate revenue bonds (the “Alternate Bonds”), which Alternate Bonds shall be in an aggregate amount not to exceed $1,050,000 and be payable from (i) all collections distributed to the City from those taxes imposed by the City pursuant to the Non-Home Rule Municipal Retailers’ Occupation Tax Act and the Non-Home Rule Municipal Service Occupation Tax Act, each as supplemented and amended from time to time, or substitute taxes therefor as provided by the State of Illinois or the City in the future, and (ii) such other funds of the City as may be necessary and on hand from time to time and lawfully available for such purpose (collectively, the “Pledged Revenues”), as authorized to be issued at this time pursuant to the Debt Reform Act; and WHEREAS, as provided in the Debt Reform Act, if the Pledged Revenues are insufficient to pay the principal and interest on the Alternate Bonds, ad valorem property taxes levied upon all taxable property in the City without limitation as to rate or amount are authorized to be extended and collected to pay the principal of and interest on the Alternate Bonds; and WHEREAS, pursuant to and in accordance with the provisions of Section 15 of the Debt Reform Act, the City is authorized to issue its Alternate Bonds in an aggregate principal amount not to exceed $1,050,000 for the purpose of providing funds to pay the costs of the Project; and WHEREAS, before the Alternate Bonds may be issued for said purpose, the Debt Reform Act requires that the City Council must first adopt an Ordinance authorizing the issuance of the 3 Alternate Bonds for said purpose and directing that notice of such authorization be published as provided by law. NOW, THEREFORE, Be It and It Is Hereby Ordained by the City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Incorporation of Preambles. The City Council hereby finds that all of the recitals contained in the preambles to this Ordinance are full, true and correct and does incorporate them into this Ordinance by this reference. Section 2. Determination to Issue Bonds. It is necessary and in the best interests of the public health, safety, welfare and convenience of the City to undertake the Project in accordance with the estimate of costs as hereinabove described, and that for such purpose there are hereby authorized to be issued and sold by the City its Alternate Bonds in an aggregate principal amount not to exceed $1,050,000 (the “Bonds”). The issuance of the Bonds shall be subject to the right of backdoor petition for referendum as set forth herein and the adoption of a bond ordinance setting forth the terms for the issuance and sale of the Bonds. Section 3. Publication. This Ordinance, together with a notice in the statutory form as set forth herein in Section 4 (the “Notice”), shall be published at least once in the Beacon-News, the same being a newspaper of general circulation in the City, and if no petition, signed by not less than 1,052 registered voters of the City (being the number of registered voters equal to the greater of (a) seven and one-half percent (7.5%) of the registered voters of the City, or (b) the lesser of (i) fifteen percent (15%) of the registered voters of the City, or (ii) 200 registered voters), asking that the issuance of the Bonds be submitted to referendum, is filed with the City Clerk within thirty (30) days after the date of the publication of this Ordinance and the Notice, then the Bonds shall be authorized to be issued. If such petition is filed with the City Clerk within thirty (30) days after the date of publication of this Ordinance and the Notice, an election 4 on the proposition to issue the Bonds shall be held on the 28th day of June, 2022 (being the next election held in accordance with the general election law of the State of Illinois). The City Clerk shall make a petition form available to anyone requesting one. Section 4. Form of Notice. The notice of the intention to issue the Bonds shall be in substantially the following form: NOTICE OF INTENT OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS TO ISSUE $1,050,000 ALTERNATE REVENUE BONDS AND RIGHT TO FILE PETITION PUBLIC NOTICE is hereby given that pursuant to an Ordinance (the “Ordinance”) adopted on the 26th day of October, 2021 by the City Council (the “City Council”) of the United City of Yorkville, Kendall County, Illinois (the “City”), the City intends to issue its general obligation alternate revenue bonds in an aggregate amount of not to exceed $1,050,000 (the “Bonds”) for the purpose of providing funds for (i) the renovation of the new Yorkville City Hall and Police Station at 651 Prairie Pointe Drive; (ii) the acquisition and/or renovation of additional existing buildings located within the City for municipal purposes; and (iii) other capital infrastructure projects within the City including water, sewer and road construction and repairs. The revenue sources for the payment of the Bonds will be (a) all collections distributed to the City from those taxes imposed by the City pursuant to the Non-Home Rule Municipal Retailers’ Occupation Tax Act and the Non-Home Rule Municipal Service Occupation Tax Act, each as supplemented and amended from time to time, or substitute taxes therefor as provided by the State of Illinois or the City in the future, and (b) such other funds of the City as may be necessary and on hand from time to time and lawfully available for such purpose. If these revenue sources are insufficient to pay the Bonds, the City will also levy ad valorem property taxes upon all taxable property in the City without limitation as to rate or amount to pay the principal of and interest on the Bonds. This notice is incorporated into the Ordinance. Notice is hereby further given that a petition may be filed with the City Clerk (the “City Clerk”) within thirty (30) days after the date of publication of the Ordinance and this notice, signed by not less than 1,052 registered voters of the City (being the number of registered voters equal to the greater of (a) seven and one-half percent (7.5%) of the registered voters of the City, or (b) the lesser of (i) fifteen percent (15%) of the registered voters of the City, or (ii) 200 registered voters) asking that the issuance of the Bonds be submitted to the voters of the City. If such petition is filed with the City Clerk within thirty (30) days after the date of publication of this notice, an election on the proposition to issue the Bonds shall be held on the 28th day of June, 2022. Forms of petitions for such purposes are available to any individual requesting one from the office of the City Clerk. The Circuit Court may declare that an emergency referendum should be held prior to said election date pursuant to the provisions of Section 2A-1.4 of the Election Code of the State of Illinois, as amended. If no such petition is filed within said thirty (30) day period, then the City shall thereafter be authorized to issue the Bonds for the purpose hereinabove provided. By order of the City Council of the United City of Yorkville, Kendall County, Illinois. DATED this 26th day of October, 2021. Note to Publisher: Please be certain that this notice appears over the name of the City Clerk. 2 Jori Behland City Clerk United City of Yorkville, Kendall County, Illinois Section 5. Additional Ordinances. If no petition meeting the requirements of applicable law is filed during the petition period hereinabove referred to, then the City Council may adopt additional ordinances or proceedings supplementing or amending this Ordinance providing for the issuance and sale of the Bonds and prescribing all the details of the Bonds, so long as the maximum amount of the Bonds as set forth in this Ordinance is not exceeded and there is no material change in the Project described herein. Such additional ordinances or proceedings shall in all instances become effective immediately without publication or posting or any further act or requirement. This Ordinance, together with such additional ordinances or proceedings, shall constitute complete authority for the issuance of the Bonds under applicable law. Section 6. Severability. If any section, paragraph, clause or provision of this Ordinance 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 Ordinance. (This space is intentionally blank) 2 Section 7. Repealer and Effective Date. All Ordinances and parts of Ordinances in conflict herewith be and the same are hereby repealed and that this Ordinance be in full force and effect forthwith upon its adoption. ADOPTED by the City Council on the 26th day of October, 2021, pursuant to a roll call vote as follows: DANIEL V. TRANSIER KEN KOCH MATT MAREK ARDEN JOE PLOCHER CHRIS FUNKHOUSER SEAVER TARULIS JASON PETERSON APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the 26th day of October, 2021. MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the 26th day of October, 2021. CITY CLERK Alderman _______________________ moved and Alderman ________________________ seconded the motion that said Ordinance 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 Ordinance. Upon the roll being called, the following Aldermen voted AYE: ____________________ _____________________________________________________________________________. The following Aldermen voted NAY: __________________________________________ Whereupon the Mayor declared the motion carried and said Ordinance adopted, and in open meeting approved and signed said Ordinance 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 County, Illinois, which was done. Other business not pertinent to the adoption of said Ordinance was duly transacted at said meeting. Upon motion duly made, seconded and carried, the meeting was adjourned. ____________________________________ City Clerk STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) CERTIFICATION OF MINUTES AND ORDINANCE I, the undersigned, do hereby certify that I am the duly qualified and acting City Clerk of the United City of Yorkville, Kendall County, 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 26th day of October, 2021, insofar as same relates to the adoption of Ordinance No. entitled: AN ORDINANCE authorizing the issuance of general obligation alternate revenue bonds of the United City of Yorkville, Kendall County, Illinois in an amount not to exceed $1,050,000 pursuant to Section 15 of the Local Government Debt Reform Act of the State of Illinois, as amended, and the Municipal Code of the State of Illinois, as amended. a true, correct and complete copy of which said Ordinance 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 Ordinance were conducted openly, that the vote on the adoption of said Ordinance 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 Public Code of the State of Illinois, as amended, the Open Meetings Act of the State of Illinois, as amended, and the Local Government Debt Reform Act of the State of Illinois, 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 Ordinance. IN WITNESS WHEREOF, I hereunto affix my official signature, this 26th day of October, 2021. (SEAL) City Clerk, United City of Yorkville, Kendall County, Illinois [Attach Agenda as Exhibit A] STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) PETITION – ALTERNATE REVENUE BONDS We, the undersigned, do hereby certify that we are registered voters of United City of Yorkville, Kendall County, Illinois, and as such voters, we do hereby petition you to cause that the following question be submitted to the voters of said City: “Shall the City Council of United City of Yorkville, Kendall County, Illinois, be authorized to issue not to exceed $1,050,000 general obligation alternate revenue bonds to provide funds for (i) the renovation of the new Yorkville City Hall and Police Station at 651 Prairie Pointe Drive; (ii) the acquisition and/or renovation of additional existing buildings located within the City for municipal purposes; and (iii) other capital infrastructure projects within the City including water, sewer and road construction and repairs, as provided for by the Ordinance adopted by the City Council of said City on the 26th day of October, 2021, with the revenue sources to be used to pay the principal of and interest on said bonds to be (a) all collections distributed to the City from those taxes imposed by the City pursuant to the Non-Home Rule Municipal Retailers’ Occupation Tax Act and the Non-Home Rule Municipal Service Occupation Tax Act, each as supplemented and amended from time to time, or substitute taxes therefor as provided by the State of Illinois or the City in the future, and (b) such other funds of the City as may be necessary and on hand from time to time and lawfully available for such purpose, unless said revenue sources are insufficient to pay said bonds, in which case ad valorem property taxes levied upon all taxable property in said City without limitation as to rate or amount are authorized to be extended for such purpose?”; and we do hereby further request that the City Clerk certify said proposition to the County Clerk of The County of Kendall, Illinois, for submission to said City voters at the election to be held on the 28th day of June, 2022: CITY, STREET ADDRESS OR CITY SIGNATURE RURAL ROUTE NUMBER OR TOWN COUNTY ___________________ ____________________, Yorkville, Kendall County, Illinois ___________________ ____________________, Yorkville, Kendall County, Illinois ___________________ ____________________, Yorkville, Kendall County, Illinois ___________________ ____________________, Yorkville, Kendall County, Illinois ___________________ ____________________, Yorkville, Kendall County, Illinois ___________________ ____________________, Yorkville, Kendall County, Illinois ___________________ ____________________, Yorkville, Kendall County, Illinois ___________________ ____________________, Yorkville, Kendall County, Illinois ___________________ ____________________, Yorkville, Kendall County, Illinois ___________________ ____________________, Yorkville, Kendall County, Illinois ___________________ ____________________, Yorkville, Kendall County, Illinois ___________________ ____________________, Yorkville, Kendall County, Illinois The undersigned, being first duly sworn, deposes and certifies that he or she is at least 18 years of age, his or her residence address is (Street Address), _________________________ (Village, City or Town), _________________ County, _____________ (State), that he or she is a citizen of the United States of America, that the signatures on the foregoing petition were signed in his or her presence and are genuine, that to the best of his or her knowledge and belief the persons so signing were at the time of signing said petition registered voters of said City and that their respective residences are correctly stated therein. _________________________________ Signed and sworn to before me this _____ day of ____________, 2021. ___________________________________ Illinois Notary Public My commission expires _______________ (NOTARY SEAL) STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) NO PETITION CERTIFICATE I, the undersigned, do hereby certify that I am the duly qualified and acting City Clerk of the United City of Yorkville, Kendall County, Illinois (the “City”), and as such official I do further certify that pursuant to an Ordinance entitled: AN ORDINANCE authorizing the issuance of general obligation alternate revenue bonds of the United City of Yorkville, Kendall County, Illinois in an amount not to exceed $1,050,000 pursuant to Section 15 of the Local Government Debt Reform Act of the State of Illinois, as amended, and the Municipal Code of the State of Illinois, as amended, duly adopted by the City Council of the City (the “City Council”) on the 26th day of October, 2021, notice of authorization of the City to issue $1,050,000 Alternate Revenue Bonds was published on the day of October, 2021, in the Beacon-News, the same being a newspaper of general circulation in the City, and was not posted electronically on the City’s World Wide Web pages. I do further certify that no petition has ever been filed in my office as City Clerk or has ever been presented to me as such official requesting that the proposition to issue said bonds be submitted to the voters of the City, but that I provided a petition form regarding the same to every individual requesting one. IN WITNESS WHEREOF, I hereunto affix my official signature, this ____ day of ___________, 2021. __________________________________ City Clerk ORDINANCE calling a public hearing concerning the intent of the City Council of the United City of Yorkville, Kendall County, Illinois, to sell not to exceed $1,050,000 General Obligation Alternate Revenue Bonds. * * * WHEREAS, the United City of Yorkville, Kendall County, 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 the Local Government Debt Reform Act of the State of Illinois, as amended (the “Debt Reform Act”); and WHEREAS, the City Council of the City (the “City Council”) intends to sell bonds in the amount of not to exceed $1,050,000 (the “Bonds”) for the purpose of providing funds for (i) the renovation of the new Yorkville City Hall and Police Station at 651 Prairie Pointe Drive; (ii) the acquisition and/or renovation of additional existing buildings located within the City for municipal purposes; and (iii) other capital infrastructure projects within the City including water, sewer and road construction and repairs; and WHEREAS, the Bond Issue Notification Act of the State of Illinois, as amended, requires the City Council to hold a public hearing concerning the City Council’s intent to sell the Bonds before adopting an ordinance providing for the sale of the Bonds: NOW, THEREFORE, Be It and It Is Hereby Ordained by the City Council of the United City of Yorkville, Kendall County, Illinois, as follows: 1. Incorporation of Preambles. The City Council hereby finds that all of the recitals contained in the preambles to this Ordinance are full, true and correct and does incorporate them into this Ordinance by reference. 2. Public Hearing. The City Council hereby calls a public hearing to be held at 7:00 o’clock P.M. on the 9th day of November, 2021, in the City Hall, 800 Game Farm Road, -2- Yorkville, Illinois, concerning the City Council’s intent to sell the Bonds and to receive public comments regarding the proposal to sell the Bonds (the “Hearing”). 3. Notice. The City Clerk (the “City Clerk”) shall (i) publish notice of the Hearing at least once in the Beacon-News, the same being a newspaper of general circulation in the City, not less than seven (7) nor more than thirty (30) days before the date of the Hearing and (ii) post at least 48 hours before the Hearing a copy of said notice at the principal office of the City Council. 4. Form of Notice. Notice of the Hearing shall appear above the name of the City Clerk and shall be in substantially the following form: -3- NOTICE OF PUBLIC HEARING CONCERNING THE INTENT OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS TO SELL NOT TO EXCEED $1,050,000,000 GENERAL OBLIGATION ALTERNATE REVENUE BONDS PUBLIC NOTICE IS HEREBY GIVEN that the United City of Yorkville, KendallCounty, Illinois (the “City”), will hold a public hearing on the 9th day of November, 2021, at 7:00 o’clock P.M. The hearing will be held in the City Hall, 800 Game Farm Road, Yorkville, Illinois. The purpose of the hearing will be to receive public comments on the proposal to sell general obligation alternate revenue bonds of the City in the amount of not to exceed $1,050,000 for the purpose of providing funds for (i) the renovation of the new Yorkville City Hall and Police Station at 651 Prairie Pointe Drive; (ii) the acquisition and/or renovation of additional existing buildings located within the City for municipal purposes; and (iii) other capital infrastructure projects within the City including water, sewer and road construction and repairs. 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 Agency Act, the City is encouraging social distancing by allowing remote attendance to the public hearing. Public comments on such proposal may be emailed to jbehland@yorkville.il.us. The City publishes a remote participation meeting link for every City meeting at https://www.yorkville.il.us/520/Agendas‐Minutes‐Packets. Each meeting generally has a phone number for audio call‐in, or a video meeting link. Residents who attend the meeting via phone or computer through the methods above, may speak during the public hearing. By order of the City Council of the United City of Yorkville, Kendall County, Illinois. DATED the 26th day of October, 2021. Jori Behland City Clerk United City of Yorkville, Kendall County, Illinois Note to Publisher: Please be certain that this notice appears above the name of the City Clerk. -4- 5. Hearing Requirements. At the Hearing, the City Council shall explain the reasons for the proposed bond issue and permit persons desiring to be heard an opportunity to present written or oral testimony within reasonable time limits. The City Council shall not adopt an ordinance selling the Bonds for a period of seven (7) days after the final adjournment of the Hearing. 6. Severability. If any section, paragraph, clause or provision of this Ordinance 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 Ordinance. (This space is intentionally blank) -5- 7. Repeal. All Ordinances and parts thereof in conflict herewith be and the same are hereby repealed, and this Ordinance shall be in full force and effect forthwith upon its adoption. ADOPTED by the City Council on the 26th day of October, 2021, pursuant to a roll call vote as follows: DANIEL V. TRANSIER KEN KOCH MATT MAREK ARDEN JOE PLOCHER CHRIS FUNKHOUSER SEAVER TARULIS JASON PETERSON APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the 26th day of October, 2021. MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the 26th day of October, 2021. 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 #1 Tracking Number CC 2021-04 City Buildings Updates City Council – October 26, 2021 Bart Olson Administration Name Department Summary Review of status of City Hall/PD and Public Works Building studies. Background This item was last discussed by the City Council at the October 12th meeting. At that meeting, the City Council received a verbal update on the status of the Prairie Pointe and Public Works projects. Prairie Pointe - update Construction plans have been drafted and submitted to City staff for review. We are currently on schedule for a RFP window start date in November with bid opening in December. We still anticipate that no-bid purchase proposals for furniture (Groupe Lacasse) and high density storage and lockers (Bradford / Space Saver) will be presented to the City Council for approval at the next couple City Council meetings. We are still weighing additional structural costs and high density storage in the second floor building. We are leaning towards this being an alternate in the bidding process. On furniture, the furniture team has met to finalize design aesthetics. Material samples are available at City Hall for those looking to view the style, texture, and color of the materials. We also have two large format illustrations (with our material selections in) of the City Hall lobby and the City Council Chamber. The furniture team is comfortable with the design choices but did mention that the prior comments about the lobby being too sterile and cold would be addressed through artwork and furnishings in the room. On the natural gas line, we finally were able to get in touch with someone at Nicor who could provide area gas main plans. We were pleasantly surprised to see that the gas main is much closer to the building than originally told – around 300’ to the building. We are weighing out a new gas service line into the building and rethinking our HVAC supply source as well. Public Works building - update Kendall Area Transit staff are still working through IDOT approval of the contract documents. We are beginning to finalize our analysis of existing City owned properties and hope to have something to present to the City Council in November / December. We are proceeding independently of KAT, but there is still an opportunity for them to join us in the Memorandum To: City Council From: Bart Olson, City Administrator CC: Date: October 21, 2021 Subject: Building Study Update planning discussions. Preliminarily, we think the opportunity to share facilities could be as high as $5m through site development and shared building spaces. For the estimated building cost, we had assumed the Montgomery Public Works facility would be an adequate model to base our building on. Accordingly, we plugged in debt service amounts of $15m into the five year budget proposal last approved by City Council this spring. A close analysis of the space needs in their building shows that our building will likely be substantially bigger than Montgomery’s, as Montgomery does not have a Parks Department. We are working through square footage assessments and costs, but the $15m budget figure we planned is likely too low unless we decide to eliminate some pieces of the building or shrink them significantly. More details will be provided at the City Council presentation in the coming months. Recommendation This is an informational item. Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number Mayor’s Report #2 Tracking Number CC 2021-38 AWSS Update City Council – October 26, 2021 Informational Cost Analysis Update Brad Sanderson Engineering Name Department Attached to this memo are slides that contain updated costs and financial analysis from the City Council presentation on September 28th. After the presentation, costs were further reviewed and refined on the O, M, and R (Operation, Maintenance and Replacement) portion. The original numbers were too conservative. This affected the net present value summary as well as the monthly projected bill summary. The adjustments reduced the values. Memorandum To: Bart Olson, City Administrator From: Brad Sanderson, EEI Eric Dhuse, Director of Public Works CC: Jori Behland, City Clerk Date: October 21, 2021 Subject: AWSS Update COST ESTIMATES SUMMARY & FINANCIAL ANALYSIS AWSS Alternatives Capital Cost Summary Fox River: YO Alone…………………………........ $97,240,000 Fox River: Waterlink Sub-Regional System........ $98,520,000 Lake Michigan: DuPage Water Commission....... $98,230,000* Lake Michigan: Joliet Area Water Commission... $111,010,000* Lake Michigan: Illinois American Water………… TBD* *Includes NRW Reduction Capital Costs Over Next 10 Years Funding Summary for Each Alternative 2021 Estimated Costs Total Costs Alternative(s) Estimated Construction Year IEPA SRF EPA WIFIA Bonds/Other DWC - Buy In Inflated To Construction Year Loan Period (Years): 20 35 20 20 Annual Interest Rate: 2.0% 2.0% 3.5% 0.0% Fox River: YO-Only 2027 $62,500,000 $53,602,698 $0 $0 $116,102,698 Fox River: Waterlink Sub- Regional System 2027 $62,500,000 $55,130,176 $0 $0 $117,630,176 Lake Michigan: DuPage Water Commission 2024 $62,500,000 $37,771,372 $0 $7,062,000 $107,333,372 Lake Michigan: Joliet Regional Water Commission 2027 $62,500,000 $70,048,450 $0 $0 $132,548,450 Lake Michigan: Illinois Lake Water/Plainfield System 2024 TBD AWSS Alternatives Net Present Value Summary Estimated2030 Residential Water Bill Comparison Ranking CriteriaHighest Lowest Weight0%Weight0%Weight0%Weight0%Weight0%Weight0%Alternative ValueWeighted ValueValueWeighted ValueValueWeighted ValueValueWeighted ValueValueWeighted ValueValueWeighted ValueWeighted Total ValueFox River - Yorkville Alone50404.50504.50100Fox River - Waterlink Sub-Regional System50404.50404.50200Lake Michigan - DuPage Water Commission5050502050500Lake Michigan - Joliet Regional Water Commission4050503050500Lake Michigan - Illinois Lake Water SystemNOT APPLICABLEUnited City of YorkvilleALTERNATIVE WATER SOURCE STUDYCOMPARISON OF WATER SOURCE ALTERNATIVESWeighted Descision MatrixOctober 2021Management/StaffingCapital (implementation) Costs?What is quality and variability of the finished water for this alternative?Does the alternative provide for the most reliable, long term solution.For this alternative, does the City maintain complete control of their water source?Does the alternative provide a long-term sustainable solution?Will the City, or another entity, be responsible for managing and staffing the system?Cost Water Quality Risk Control / Governance Sustainability/Quantity1 - The City does not retain significant control of the water supply system.1 - This alternative has long term sustainability concerns. 5 - Lowest Cost5 - Finished water quality is more consistent and/higher than present standard. 5 - This alternative provides for a long term (exceeding 50 year ) solution with manageable long term risks.5 - The City maintains complete control of the water supply system.5 - This alternative provides for a long term (exceeding 50 year ) sustainable solution.5 - Another entity is contractually responsible to manage and staff the water supply system.1 - The City will need to manage and staff the entire system. 1 - Highest Cost1 - Finished water quality is variable and/or reduced from present standard. 1 - This alternative is only a short term solution with potential long term risk and consequences. Engineering Enterprises, Inc. Memo To: Bart Olson – City Administrator From: Jeffrey W. Freeman – CEO Date: October 20, 2021 Re: Alternative Water Source Study – Cost Estimate Summaries EEI Job #: YO2117 Per your request, we have summarized the Alternative Water Source Study (AWSS) costs for the three Waterlink communities (Villages of Montgomery and Oswego and United City of Yorkville). In addition, we have analyzed the DuPage Water Commission (DWC) alternative if the Village of Oswego was to go alone, and have evaluated the DWC alternative utilizing the Joliet area water commission cost sharing philosophy. A summary of our findings is as follows: Sub-Regional Alternatives Cost Estimate Summary Table No. 1 provides a summary of the total and individual community costs for each alternative. Village of Oswego To DWC Alone The Village of Oswego’s share of the supply and treatment costs, the transmission main and buy-in fees, if all three of the Waterlink communities join DWC would be $53,413,000. Alternatively, if the Village of Oswego connected to DWC, alone, we estimate the cost for the transmission main and buy-in fees to be $96,425,000. Therefore, we estimate the cost savings to the Village of Oswego if all three communities connect to DWC to be approximately $43M. All-For-One, One-For-All DWC Method The current cost distribution approach for the DWC alternative is based on each communities’ prorated share, based on Maximum Day Demand, of each individual pipe segment. In other words, if water that would eventually flow to all three communities’ receiving stations is conveyed through a pipe segment, then all three communities would contribute to that pipe segment based on the Maximum Day Demand proportion of each community conveyed in that pipe segment. If a pipe segment is conveying flow to two communities’ receiving station(s), then the cost is distributed to those two communities. If a pipe segment is carrying one community’s flow, then the total cost would be applied to that singular community. The cost distribution within the Joliet area water commission is on an all-for-one, one-for-all basis. In this alternative, the total costs for all of the transmission facilities and connection to one delivery station is Cost Summary Memo October 20, 2021 Page 2 Engineering Enterprises, Inc. Memo Table No. 1: Sub-Regional Alternatives Cost Estimate Summary Total Montgomery Oswego Yorkville Supply & Treatment Costs NA $56,217,611 $81,980,811 Internal Distribution and Receiving Stations Costs NA $4,746,600 $15,253,370 NRW Costs NA $11,388,533 Total Alternative Cost NA $72,352,745 $97,234,181 Supply & Treatment Costs $246,422,651 $69,770,930 $82,650,000 $94,001,721 Internal Distribution and Receiving Stations Costs $41,753,590 $6,281,890 $30,960,000 $4,511,700 NRW Costs $11,388,533 $11,388,533 Total Alternative Cost $299,564,774 $87,441,353 $113,610,000 $98,513,421 Supply & Treatment Costs NA $37,695,520 Internal Distribution and Receiving Stations Costs NA $6,154,308 NRW Costs NA $34,165,600 Total Alternative Cost NA $78,015,428 Supply & Treatment Costs $194,600,000 $56,835,000 $53,413,000 $84,352,000 Internal Distribution and Receiving Stations Costs $38,565,405 $9,062,165 $19,680,000 $9,823,240 NRW Costs $38,215,600 $34,165,600 $4,050,000 Total Alternative Cost $271,381,005 $100,062,765 $73,093,000 $98,225,240 Supply & Treatment Costs $257,140,000 $76,369,000 $83,637,000 $97,134,000 Internal Distribution and Receiving Stations Costs $49,255,405 $9,062,165 $30,370,000 $9,823,240 NRW Costs $38,215,600 $34,165,600 $4,050,000 Total Alternative Cost $344,611,005 $119,596,765 $114,007,000 $111,007,240 Fox River: Individual Community Lake Michigan: DuPage Water Commission Lake Michigan: Joliet Regional Water Commission Fox River: Waterlink Sub-Regional System Fox River: Aurora calculated. The total costs are then prorated to each community based on the total system Maximum Day Demand (MDD). To be more specific, the cost for each community for the supply and treatment costs to their primary connection point is $12,900,000 per 1 MGD of 2050 MDD. If the Joliet area water commission limits all communities MDD to 1.7 times the Average Day Demand, and consequently the City purchases 6.91 MGD of MDD capacity into the system, the City’s supply and treatment costs to provide the connection to the City’s primary connection point would be approximately $89,100,000. After adding in the costs to connect to the City’s secondary connection location, the total supply and treatment costs are estimated to be $97,134,000. Cost Summary Memo October 20, 2021 Page 3 Engineering Enterprises, Inc. Memo If the same all-for-one, one-for-all method is applied to the transmission main costs for the DWC alternative, then the cost distribution would be different. Table No. 2 summarizes the cost difference per community if the all-for-one, one-for-all cost distribution was applied to the transmission main costs (buy-in costs are added to each community individually) compared to the current method of distributing costs based on proportional use of each pipe segment. Table No. 2: DWC All-For-One, One-For-All Method Cost Comparison Cost Distribution Method Montgomery Oswego Yorkville DWC Cost Current* $54,615,000 $53,413,000 $81,472,000 DWC All-For-One Cost** $59,270,000 $64,690,000 $65,560,000 Difference $4,655,000 $11,277,000 $15,912,000 Notes: * Transmission main and buy-in costs distributed based on each pipe segment prorated 2050 maximum day demand (Contractual Limit/LRI). ** Transmission main and buy-in costs distributed based on total 2050 maximum day demand (Contractual Limit/LRI). If the all-for-one, one-for-all method was utilized for the DWC alternative, then the United City of Yorkville’s share would be approximately $15.9M less than the current method. Please let us know if you have any comments or questions. pc: Eric Dhuse – Public Works Director BPS, CRW, ALI – EEI