City Council Minutes 2021 10-26-21 MINUTES OF THE REGULAR MEETING OF THE CITY COUNCIL
OF THE UNITED CITY OF YORKVILLE,KENDALL COUNTY,ILLINOIS,
HELD IN THE CITY COUNCIL CHAMBERS,
800 GAME FARM ROAD ON
TUESDAY,OCTOBER 26,2021
Mayor Purcell called the meeting to order at 7:05 p.m. and led the Council in the Pledge of Allegiance
with the help of Emily Weber, Mayor of the Day.
• 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 (electronic attendance)
Transier Present
Ward II Plocher Present
Vacant
Ward III Funkhouser Present
Marek Present (electronic attendance)
Ward IV Tarulis Present
Peterson Present (electronic attendance)
Staff in attendance at city hall: City Clerk Behland,City Administrator Olson,Assistant City
Administrator Willrett,Chief of Police Jensen,Public Works Director Dhuse,Finance Director
Fredrickson,EEI Engineer Sanderson and Attorney Orr.
Staff in attendance electronically: Community Development Director Barksdale-Noble,Parks and
Recreation Director Evans,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/88932003163?pwd=SDlgWGd6Vms4S2xZdFM5ZS8l enRNdz09.
The Zoom meeting ID was 889 3200 3163.
QUORUM
A quorum was established.
AMENDMENTS TO THE AGENDA
None.
PRESENTATIONS
Mayor of the Day—Emily Weber
Mayor Purcell Introduced Emily Weber,the Mayor of the Day. Emily Weber thanked the City for
providing her the opportunity to be the Mayor of the Day.Emily is the owner/director of the Yorkville
Performing Arts Center(YPAC),with three locations here in Yorkville. The newest location is now
• called Fox Rivers Edge Theater,where they plan on bringing community events downtown. Some events
will be comedy nights, improv nights,family get-togethers,corporate events/meetings,weddings,and
more. Emily gave a special thank you to Administrator Olson for planning the day of events.
Fiscal Year 2021 Audit Report
Jamie Wilkey from Lauterbach&Amen, LLP gave an overview of the city's fiscal year 2021 financial
statement audit. She said there were a few items that she wanted to go over. The first item she mentioned
was that the City was once again awarded a Certificate of Achievement for Excellence in Financial
Reporting, issued by the Government Finance Officers Association. This award represents the highest
form of financial reporting excellence.
The Minutes of the Regular Meeting of the City Council—October 26,2021—Page 2 of 4
The second item is known as the audit opinion. When conduction an audit,there are two primary goals.
The first goal is to ensure the City's financial statements as presented are materially correct.And the
second item is to access the overall internal controlled environment. The auditor would have to
communicate any disagreements or difficulties that the auditor has encountered throughout their audit
testing. Ms. Wilkey was happy to report that there were no difficulties or disagreements.
Jamie stated that the auditor had issued an unmodified(clean)opinion for the fiscal year 2021. This
opinion represents that the auditor feels that the financial statements are free from any material
• misstatement and that there are sound internal controls over the financial reporting function.
As a part of the annual audit,they were also required to take a look at the TIF filings/compliance. If there
were any areas of concern,they would have to notify the council. There is only one outstanding item
which is a single audit which was required due to the City spending over$750,000 in federal funds,due
to Covid and federal programs.
Finance Director Fredrickson gave a brief overview of the fiscal year 2021 audit(see attached).
PUBLIC HEARINGS
None.
CITIZEN COMMENTS ON AGENDA ITEMS
None.
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. Water Department Reports for February—September 2021 (PW 2021-57)
4. Gas N Wash Yorkville—Security Release—authorize the release of the remaining performance
• security(CNB Bank& Trust, N.A. Letter of Credit#21901824(PW 2021-63)
Mayor Purcell entertained a motion to approve the consent agenda. So moved by Alderman Koch;
seconded by Alderman Tarulis.
Motion approved by a roll call vote. Ayes-7 Nays-0
Koch-aye, Plocher-aye, Funkhouser-aye,Tarulis-aye,
Transier-aye,Marek-aye,Peterson-aye
REPORTS
MAYOR'S REPORT
Halloween
Mayor Purcell reminded everyone this Sunday,October 31"(Halloween),Trick-or-Treating will be from
3:00 p.m.to 7:00 p.m.
Flags of Valor
Mayor Purcell mentioned that Monday,November Pt,the Parks and Recreation staff would start putting
up the flags for Flags of Valor at Townsquare Park.
Selection of Mayor Pro Tem
(CC 2021-54)
Mayor Purcell entertained a motion to appoint Alderman Plocher as Mayor Pro Tem for the remainder of
Fiscal Year 2022. So moved by Alderman Plocher; seconded by Alderman Transier.
• Motion approved by a roll call vote. Ayes-7 Nays-0
Plocher-aye,Funkhouser-aye,Tarulis-aye,Transier-aye,
Marek-aye,Peterson-aye,Koch-aye
The Minutes of the Regular Meeting of the City Council—October 26,2021—Page 3 of 4
PUBLIC WORKS COMMITTEE REPORT
2022 Roads to Better Roads—
Design Engineering Agreement
(PW 2021-60)
Alderman Marek made a motion to approve the 2022 Roads to Better Roads Program Professional
Services Agreement for Design Engineering and authorize the Mayor and City Clerk to execute; seconded
by Alderman Koch.
• Motion approved by a roll call vote. Ayes-7 Nays-0
Funkhouser-aye, Tarulis-aye,Transier-aye,Marek-aye,
Peterson-aye,Koch-aye,Plocher-aye
Wheel Loader Purchase
(PW 2021-61)
Alderman Marek made a motion to authorize a purchase through the Sourcewell purchasing cooperative
for a 930M Small Wheel Loader from Altorfer Cat in the amount not to exceed$173,140 and trade in our
current wheel loader for$22,500 to Altorfer Cat;seconded by Alderman Plocher.
Motion approved by a roll call vote. Ayes-7 Nays-0
Tarulis-aye,Transier-aye,Marek-aye,Peterson-aye,
Koch-aye,Plocher-aye, Funkhouser-aye
ECONOMIC DEVELOPMENT COMMITTEE REPORT
No report.
PUBLIC SAFETY COMMITTEE REPORT
No report.
ADMINISTRATION COMMITTEE REPORT
Annual Treasurer's Report
(CC 2021-53)
Alderman Funkhouser made a motion to approve the Annual Treasurer's Report; seconded by Alderman
• Marek.
Motion approved by a roll call vote. Ayes-7 Nays-0
Transier-aye,Marek-aye,Peterson-aye,Koch-aye,
Plocher-aye,Funkhouser-aye,Tarulis-aye
Treasurer's Report for September 2021
(ADM 2021-39)
Alderman Funkhouser made a motion to approve the Treasurer's Report for September 2021;seconded
by Alderman Transier.
Motion approved by a roll call vote. Ayes-7 Nays-0
Marek-aye,Peterson-aye,Koch-aye,Plocher-aye,
Funkhouser-aye,Tarulis-aye,Transier-aye
2011 Bond Refinancing
(ADM 2021-41)
Ordinance 2021-19 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
Ordinance 2021-20 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
411
Reform Act of the State of Illinois,as amended,and the Municipal Code
of the State of Illinois,as amended
Alderman Funkhouser made a motion to approve an 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 and a motion to approve 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 and authorize the Mayor and City Clerk to execute; seconded by Alderman Tarulis.
The Minutes of the Regular Meeting of the City Council—October 26,2021—Page 4 of 4
Motion approved by a roll call vote. Ayes-7 Nays-0
Peterson-aye,Koch-aye,Plocher-aye, Funkhouser-aye,
Tarulis-aye,Transier-aye, Marek-aye
PARK BOARD
No report.
PLANNING AND ZONING COMMISSION
No report.
• CITY COUNCIL REPORT
No report.
CITY CLERK'S REPORT
No report.
COMMUNITY& LIAISON REPORT
KenCom Update
Alderman Funkhouser gave a brief update on the KenCom budget. There will be a$60,000 increase to
Yorkville for budget purposes.
STAFF REPORT
No report.
MAYOR'S REPORT(cont'd)
City Buildings Updates
(CC 2021-04)
Administrator Olson reported on the City Buildings Updates stating the memo in the packet explains all
of the new updates.
Water Study Update
(CC 2021-38)
EEI Engineer Sanderson reported on the Water Study Update and provided updated numbers and
estimated bills which are in the packet. It was mentioned that some of the numbers did go down.
• Alderman Koch asked if the Council needed to fill out the decision matrix and turn them into someone.
Administrator Olson said this is more of a tool and does not need to be turned in.Alderman Funkhouser
asked if the decision matrix could go out to the public.Administrator Olson mentioned they would put the
excel file on the website for public access. There was a discussion on creating an infographic on the water
bill,specifically the water portion.
ADDITIONAL BUSINESS
None.
CITIZEN COMMENTS
None.
EXECUTIVE SESSION
None.
ADJOURNMENT
Mayor Purcell entertained a motion to adjourn the City Council meeting. So moved by Alderman
Plocher; seconded by Alderman Transier.
Motion unanimously approved by a viva voce vote.
Meeting adjourned at 8:04 p.m.
Minutes submitted by:
11111 V
0 acivoci
Jori Behland,
City Clerk,City of Yorkville, Illinois
United City of YorkvilleAudit Overview – Fiscal Year 2021City CouncilOctober 26, 2021
Another award10thtime Certificate of Achievement for Excellence in Financial Reporting Award by the Government Finance Officers Associationof the US and Canada in FY 20
General FundFund Balance History-20246810Millions% 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$4MillionsFund Close Out Transfers
Revenue Line-Item Budgeted Amount Actual AmountProperty Tax $3,337,703 $3,327,913Sales Tax (local) $3,284,400 $3,617,361Sales Tax (non-home rule) $2,493,900 $2,724,628Utility Tax $988,340 $1,010,210Income Tax $1,897,310 $2,470,986Use Tax $675,281 $855,744Hotel Tax $80,000 $66,751Video Gaming Tax $140,000 $125,583Excise (i.e., Telecom) Tax $246,075 $227,090Cable TV Franchise Tax $300,000 $290,272Revenue performancePage 102 of paper copy (page 117 of pdf copy)
Department Budgeted Expenses Actual ExpensesAdministration $992,350 $966,619Finance $562,508 $513,066Police $6,108,720 $5,686,416Community Development $942,154 $828,098PW - Streets & Sanitation $2,512,538 $2,871,863Admin Services $4,342,275 $3,740,445Library Operations $911,090 $799,301Parks $1,349,685 $1,396,038Recreation $1,267,762 $846,949Sewer Operations $706,268 $681,810Water Operations $2,188,954 $1,999,627Controlling costsPages 104 of paper copy (page 119 of pdf copy) - General FundPage 112 (127 pdf) - Library / Pages 115-116 (130-131 pdf) - Parks & RecPage 135 (155 pdf) for Sewer / Page 136 (156 pdf) for Water
General Fund PerformanceBudgeted Actual VarianceRevenues 17,301,736 19,560,740 2,259,004Expenditures (15,460,545) (14,606,507) (854,038)Net Transfers (2,156,837) (3,293,939) 1,137,102Surplus(Deficit) (315,646) 1,660,294 1,975,940
Items of NoteFund balance categories and amountsPaper pages 70-71 (pdf pages 82-83)Restricted amount of $204k due to IMRF levy, will be zeroed out in ~1 yearPensions 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 LiabilityIncreased by $0.6MFrom $15.3M to $15.9MNet PositionIncreased by $2.0MFrom $14.2M to $16.2MPercent FundedDec 2017: 99.46%Dec 2018: 84.59%Dec 2019: 92.82%Dec 2020: 101.96%Fiscal Year Actuarial Determined ContributionActual ContributionExcess (Deficit) Covered Payroll Contribution as % of Covered Payroll2016 $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 LiabilityIncreased by $1.5MFrom $23.5M to $25.0MNet PositionIncreased by $3.7MFrom $10.9M to $14.6MPercent FundedApr 2018: 45.55%Apr 2019: 47.07%Apr 2020: 46.17%Apr 2021: 58.24%Fiscal Year Actuarial Determined ContributionActual ContributionExcess (Deficit) Covered Payroll Contribution as % of Covered Payroll2015 $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%2019963,361 963,361 - 2,449,210 39.33%20201,111,484 1,111,484 - 2,631,165 42.24%20211,226,371 1,230,604 4,233 2,744,017 44.85%
Items of noteLong 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 noteStatistical SectionPages 151 -184 (pdf pages 173-206)Historical Trends covering:City financial trendsRevenue & debt capacityDemographic & economic informationOperating information
Other items of noteStatistical SectionPaper pages 178-179 (pdf pages 200-201) employee counts82 full-time employees in 202196 full-time employees in 200873 full-time employees in 2005Paper pages 180-184 (pdf pages 202-206) miscellaneous service dataTraffic violationsPermits issuedStreets resurfaced, in milesStreet inventoryNew housing starts per year
Management Letter Prior year - Recommendation #1Funds with deficit equityCountryside & Downtown TIF’sOver time development in the TIF Districts should yield sufficient surpluses to eliminate negative equity position.Sunflower Special Service AreasDue to one-time expenditures and will be paid back with SSA property tax proceeds.
Upcoming2021 Tax Levy discussionTax levy estimate approvalSeptember 15thAdministration CommitteeOctober 12thCity Council meetingPublic HearingNovember 9thCity Council meetingDiscussion and potential voteNovember 23rdor December 14th
UpcomingFY 23 Budget rolloutNov 21-Jan 22 staff planning discussionsFeb 22 budget finalizedFeb 22 City Council presentationMarch 22 public hearingDiscussion and potential voteMarch 22, 2022 City Council orApril 12, 2022 City Council orApril 26, 2022 City Council